SECTION II: CHURCH OFFICERS - ADMINISTRATIVE OFFICERS
TREASURER
The church Treasurer is to keep track of all the church funds, including deposits, withdrawals, and current balances. Included in his/her responsibilities are the following:
1) Attending and giving a written report to the Elders. Providing a timely written request to the Elders, attending the Elder meeting upon request. This should include account balances, itemized expenditures, and end-of-month balances for the various church funds.
2) Attending and giving a report at the two scheduled church business meetings of the year-the annual and semi-annual meetings. If any special meetings of the church membership are called to discuss financial matters, it may necessitate having a financial report ready to present.
3) Paying all the church expenditures, honorariums, speaker fees, and love offerings in a timely manner. Any reimbursement must be submitted in writing and be approved by the Elders, who will designate the fund or budget line from which the expense is to be paid.
4) Providing more detailed ministry team reports upon request, as a way to track expenses.
FINANCIAL SECRETARY
Responsibilities:
1) Receiving all funds given to the church.
2) Recording and depositing all monies in the bank account of the church.
3) Keeping a record of the giving by all church members, regular attenders and visitors.
4) Supplying an annual giving receipt for each donor. Anyone desiring a receipt may request one.
5) Supplying the Treasurer with a list of how the deposit is broken down for each account in the book (such as debit, current, missions and all special offerings.
6) After depositing the money, giving the Treasurer the deposit slip from the bank for his/her records.
Making the Deposit:
1) Monies from Sunday services are placed in the church safe by the counters and then picked up at the church on the next business day by the Financial Secretary for deposit. Monies from other services or special e vents are picked up and deposited as soon as possible.
2) Money is counted and amounts entered on a contribution worksheet. (see sample).
3) The amounts on the worksheet are compared to the Offering Breakdown Form used by the counters. If there is a discrepancy it is noted on the original copy of the breakdown sheet and a copy made for the records. (see sample).
4) Contributions are entered into each person's account in the Servant Keeper Program
5) Account totals are printed out and should match the totals on the contribution worksheet. (see sample).
6) A deposit slip is filled out and a copy made for the records.
7) The money is taken to the church's bank for deposit into the church account.
8) A copy of the Financial Secretary's Deposit Breakdown Form and deposit receipt are made for the Financial Secretary records and the originals are given to the church Treasurer.
9) All copies are kept in a three-ring binder for the auditors.
Keeping the Records:
1) List each family/individual on an appropriate form (name, address, telephone number and the name of the church). Each week write the amount they give, listing each special gift in a place provided on the form.
2) At the end of a quarter, total the amounts of each family/individual and give a copy of the form in an envelope to each contributor.
3) Keep a record of the total income and a breakdown of each account as reported to the Treasurer.
RECORDING SECRETARY
The Recording Secretary is responsible for keeping the official church records. Besides keeping a typed file of the church affairs, the Recording Secretary also works closely with the Elders, including some confidential matters. Included in the Secretary's duties are the following:
1) Keeping an accurate record of all the church business meetings, typing everything up, and filing properly. A copy should be given to each of the Elders.
2) Keeping an up to date list of all the church members, regular attenders, and friends, including addresses, phone numbers, birth dates, anniversaries and other background information.
3) Keeping an accurate roster of the church membership.
4) Typing up all baptismal and membership certificates and placing the Calvary Baptist Church Corporate Seal on them.
5) Putting the church corporate seal on all legal papers.
6) Sending out welcome letters to all visitors.
7) Sending out letters of transfer of the church membership when so directed by the Elders.
8) Sending out any letters concerning inactive members when so directed by the Elders.
9) Sending out any special letters to members and friends of the church as directed by the Elders or the church membership.
10) Preparing a report for the church annual report with the number of members.
11) Calling a special meeting of the church when requested by at least fifteen (15) members (as provided for by the church constitution).
CHURCH AUDITORS
It is strongly recommended that at least one auditor with previous experience as auditor for the church be appointed as auditor when auditors are selected for the church.
Procedure for Auditing:
1) The beginning balance is taken from the beginning of January in the ledger book.
2) Total all receipt columns in the ledger book and add them together.
3) Total all disbursements columns in ledger book and add them together.
4) Total each special account.
5) The current fund is found by subtracting the total of the special accounts from the balance as of December 31st of the year being audited.
6) Money Market funds such as T. Rowe Price should be taken from the ledger book and matched up with the statements.
NOTE: The ledger book and bank statement should match.
Administrative Officer Election Process
Nominations for Administrative Officers are nominated by any member in good standing, approved by the Elders, and confirmed by the membership at the annual business meeting. Nominations must be given in writing to any Elder 60 days prior to the annual business meeting. Confirmation requires at least a three-fourths (3/4) vote of members present and voting.
The church Treasurer is to keep track of all the church funds, including deposits, withdrawals, and current balances. Included in his/her responsibilities are the following:
1) Attending and giving a written report to the Elders. Providing a timely written request to the Elders, attending the Elder meeting upon request. This should include account balances, itemized expenditures, and end-of-month balances for the various church funds.
2) Attending and giving a report at the two scheduled church business meetings of the year-the annual and semi-annual meetings. If any special meetings of the church membership are called to discuss financial matters, it may necessitate having a financial report ready to present.
3) Paying all the church expenditures, honorariums, speaker fees, and love offerings in a timely manner. Any reimbursement must be submitted in writing and be approved by the Elders, who will designate the fund or budget line from which the expense is to be paid.
4) Providing more detailed ministry team reports upon request, as a way to track expenses.
FINANCIAL SECRETARY
Responsibilities:
1) Receiving all funds given to the church.
2) Recording and depositing all monies in the bank account of the church.
3) Keeping a record of the giving by all church members, regular attenders and visitors.
4) Supplying an annual giving receipt for each donor. Anyone desiring a receipt may request one.
5) Supplying the Treasurer with a list of how the deposit is broken down for each account in the book (such as debit, current, missions and all special offerings.
6) After depositing the money, giving the Treasurer the deposit slip from the bank for his/her records.
Making the Deposit:
1) Monies from Sunday services are placed in the church safe by the counters and then picked up at the church on the next business day by the Financial Secretary for deposit. Monies from other services or special e vents are picked up and deposited as soon as possible.
2) Money is counted and amounts entered on a contribution worksheet. (see sample).
3) The amounts on the worksheet are compared to the Offering Breakdown Form used by the counters. If there is a discrepancy it is noted on the original copy of the breakdown sheet and a copy made for the records. (see sample).
4) Contributions are entered into each person's account in the Servant Keeper Program
5) Account totals are printed out and should match the totals on the contribution worksheet. (see sample).
6) A deposit slip is filled out and a copy made for the records.
7) The money is taken to the church's bank for deposit into the church account.
8) A copy of the Financial Secretary's Deposit Breakdown Form and deposit receipt are made for the Financial Secretary records and the originals are given to the church Treasurer.
9) All copies are kept in a three-ring binder for the auditors.
Keeping the Records:
1) List each family/individual on an appropriate form (name, address, telephone number and the name of the church). Each week write the amount they give, listing each special gift in a place provided on the form.
2) At the end of a quarter, total the amounts of each family/individual and give a copy of the form in an envelope to each contributor.
3) Keep a record of the total income and a breakdown of each account as reported to the Treasurer.
RECORDING SECRETARY
The Recording Secretary is responsible for keeping the official church records. Besides keeping a typed file of the church affairs, the Recording Secretary also works closely with the Elders, including some confidential matters. Included in the Secretary's duties are the following:
1) Keeping an accurate record of all the church business meetings, typing everything up, and filing properly. A copy should be given to each of the Elders.
2) Keeping an up to date list of all the church members, regular attenders, and friends, including addresses, phone numbers, birth dates, anniversaries and other background information.
3) Keeping an accurate roster of the church membership.
4) Typing up all baptismal and membership certificates and placing the Calvary Baptist Church Corporate Seal on them.
5) Putting the church corporate seal on all legal papers.
6) Sending out welcome letters to all visitors.
7) Sending out letters of transfer of the church membership when so directed by the Elders.
8) Sending out any letters concerning inactive members when so directed by the Elders.
9) Sending out any special letters to members and friends of the church as directed by the Elders or the church membership.
10) Preparing a report for the church annual report with the number of members.
11) Calling a special meeting of the church when requested by at least fifteen (15) members (as provided for by the church constitution).
CHURCH AUDITORS
It is strongly recommended that at least one auditor with previous experience as auditor for the church be appointed as auditor when auditors are selected for the church.
Procedure for Auditing:
1) The beginning balance is taken from the beginning of January in the ledger book.
2) Total all receipt columns in the ledger book and add them together.
3) Total all disbursements columns in ledger book and add them together.
4) Total each special account.
5) The current fund is found by subtracting the total of the special accounts from the balance as of December 31st of the year being audited.
6) Money Market funds such as T. Rowe Price should be taken from the ledger book and matched up with the statements.
NOTE: The ledger book and bank statement should match.
Administrative Officer Election Process
Nominations for Administrative Officers are nominated by any member in good standing, approved by the Elders, and confirmed by the membership at the annual business meeting. Nominations must be given in writing to any Elder 60 days prior to the annual business meeting. Confirmation requires at least a three-fourths (3/4) vote of members present and voting.
