Local Church Finance & Treasurer's Guide

Download the new local church finance and treasurer’s guide created for the Great Plains Conference.

Internal control policies provide a system of financial safeguards that lets the congregation know you are serious about protecting the money entrusted to your care. It is not that the people handling the money are not to be trusted. Internal controls provide those people with a solid defense should an accusation ever be made. Internal controls should include policies covering these basic components:

  • Collections and counting
  • Keeping funds safe until deposited
  • Separation of duties
  • Petty cash purchases
  • Bank reconcilliation
  • Supporting documentation
  • Safeguarding assets (check stock, adequate insurance, computer systems)

Review the internal control policies of your church. Talk with your finance committee chair if you feel there are areas that need strengthened.

The information provided in the local church finance and treasurer guide is meant to provide local churches with a starting point for the many questions and concerns that arise on a day-to-day basis when conducting normal church business. Many documents within this guide have been utilized from the General Church on Finance and Administration for the United Methodist Church (GCFA) website www.gcfa.org. Please check the website frequently for the latest information.

If you have any questions with any of the documents or issues discussed within this document, please contact the Great Plains Conference Treasurer’s office directly. The conference is not engaged in providing legal or accounting services. The service of a competent professional should be sought for legal and tax advice

Thank you,

Scott Brewer, Treasurer

United Methodist Church Financial Records Handbook - This handbook will help you set up and maintain the kinds of procedures, safeguards, controls, and reports that you need to assure the proper use of funds entrusted to the church for the fulfillment of its ministry. It includes three major sections: The Work of the Counting Committee, The Work of the Financial Secretary, and The Work of the Treasurer. This handbook can be purchased through Cokesbury at www.cokesbury.com.

Find information on church and clergy taxes, sales tax specific for the state of Kansas and the state of Nebraska, the group ruling on tax status and Unrelated Business Income Tax (UBIT).

View charitable contributions, substantiation and disclosure requirements, information on electronic giving and church management software options.

Mileage reimbursement rates excluding volunteers and mileage reimbursement rates for volunteers.