Читать книгу The Church Treasurer's Handbook - Robert Leach - Страница 5

1. Introduction

Role of treasurer

The treasurer is the church’s trusted officer who looks after its funds for the common good.

Sometimes churches tend to see such administrative functions as being lesser than other forms of ministry, such as preaching or counselling. It is unfortunate that the disciples’ treasurer was Judas Iscariot. However, scripture is quite clear that administration is one of the gifts of the Spirit (Romans 12.7). The church treasurer offers time and talents as an act of stewardship, which should bring its own blessings and joys. Being church treasurer is not just a valuable ministry, it is an essential ministry.

Looking after the church’s money is similar to looking after your own funds, or looking after the funds of a commercial business, but with one significant difference. Generally you or a business are free to do what you wish with your funds; a church or charity usually has restricted funds the purpose of which is confined to a stated aim (see here). Most of the special accounting provisions for churches and charities are designed to deal with restricted funds.

Qualities of treasurer

The treasurer need not be qualified as an accountant, but must be:

 conscientious

 organized

 of the highest integrity.

If you doubt whether you meet the last of these conditions, you probably do.

The minister, church council and congregation must all have confidence in the treasurer. The treasurer must be discrete and able to keep confidences (see here).

Almost all of us administer our own finances. Being a treasurer largely involves the same skills most of us already have. The additional skills needed are easily learned, and simply formalize procedures we probably all follow already.

Most congregations include accountants. However, many accountants in the church may be unwilling to be treasurer for proper reasons. The accountant may feel that he needs a break from his work when at church, he may believe that God is calling him to a different ministry, or he may feel constrained by professional rules. Such an unwillingness should be accepted by the church with good grace. However, such accountants may be willing to help the treasurer if he encounters a particular problem.

Trusting the treasurer

The treasurer’s work is checked by an auditor or examiner (see here). Various church officers may be assumed to have rights of inspection. In addition, the treasurer will be held to account by the church council and annual general meeting (or equivalents). Sometimes the treasurer may feel that he is not trusted: that is rarely the case.

If the church authorities do cease to trust you, they should not allow you to continue as treasurer. Being audited, monitored and held to account is a routine part of the treasurer’s job. In most cases that is how it should be seen. Sometimes a minister or trustee may be insecure or lacking in understanding, which is why he persists in asking questions. Most other officers will have considerably less understanding of the finances than yourself. Accept all questions and requests for checking with good grace.

Sadly, there have been a few cases when treasurers have abused their position by stealing church funds. There have been many more instances where honest treasurers have got into a muddle. Auditing, monitoring and reporting should be seen as supporting the treasurer, not undermining him.

Routine of treasurer

Probably the most important discipline for a treasurer is to be organized. Pieces of paper, odd amounts of cash and sundry requests can come at you from all directions at all times. You must have a system to ensure that none go astray and that you know what every item means.

A good system is that the treasurer has an in-tray or ‘pigeon hole’ or similar in the church from which all documents are collected once a week. This avoids losing a scrap of paper which you absent-mindedly thrust in a pocket while thinking of something else.

A simple system is to have weekly, monthly and annual routines, and to set aside time for these routines. You may set aside an hour or so every Sunday afternoon for the weekly routine, for example. It is advisable to have an ‘in-tray’ at home so all the sundry pieces of paper which come to you are immediately put where you can easily find them. You can waste many frustrating hours searching for a scrap of paper that Mrs Jones gave you after a church service. If told things, write them down as soon as possible, but discourage verbal communications.

Almost certainly, the treasurer will need to spend some time every week on his duties. This is not a task which can be done in a few days before the annual report.

The weekly routine may include:

 banking the week’s collections

 entering income and expenditure into the records

 paying bills.

The monthly routine may include:

 reconciling the bank statement to the cash book

 running the payroll.

The annual routine may include:

 preparing the annual accounts

 submitting the year-end tax return

 submitting an annual return to a central church authority

 writing an annual report for church members.

Purpose of treasurer

A church prepares accounts so that it knows how much:

 income it has received

 expenditure it has incurred

 money it has at the year end.

If in doubt on how to proceed on any issue, consider which way best meets those objectives.

As with all jobs, there are laws and other rules which must be followed. However, the task is not onerous for a person with the appropriate aptitude and willingness. Most rules can be understood more clearly if you consider why they were made.

A treasurer should not be paid for his work. This is specifically banned in the Church of England and many other denominations. The treasurer should usually be a member of the church council and any standing committee. The treasurer must have easy access to the minister and to all other leaders in the church.

In some cases, it may be appropriate for the church to engage the services of a paid professional accountant. Such examples could be to fight a tax appeal, negotiate a debt or oversee a major contract. This is quite proper, and such an accountant is not the church treasurer but someone answerable to the treasurer.

It is good practice for every church to appoint an assistant treasurer who can deputize in the treasurer’s absence. It is also good practice for at least two people to be aware of all financial matters connected with the church.

In addition to the treasurer, every church should have a separate person as auditor or examiner.

Duties of treasurer

The duties of a treasurer include:

 recording income and expenditure of the church

 looking after the funds

 reporting the financial position.

Income and expenditure are reported for an accounting period, which is usually a year to an accounting date. The only exceptions are in the first and last years of the church’s existence, and if the church should change its accounting date for any reason. The Church of England and most other denominations require that the accounts are prepared for the calendar year, that is the period from 1 January to 31 December. Other bodies may prepare accounts for different financial years. For example, many companies prepare accounts for years from 1 April to 31 March.

Depending on the church, the treasurer may have other duties, possibly shared with other officers. Such duties may include:

 counting the collection

 banking the collection

 paying staff

 recording pledged giving

 reclaiming tax on giving

 arranging insurance cover

 administering trust funds

 preparing budgets and forecasts

 running a stewardship campaign

 keeping an assets register.

Some churches prefer to give some of these tasks to other people. It is common for stewardship and pledged giving to be administered by separate officers, and for churchwardens (or their equivalent) to keep the assets register. The treasurer should be clear at the outset, exactly what his duties are. All of the above are covered in this book.

Support

The treasurer, like all church officers, should have access to training and support. Increasingly, dioceses and other bodies are now offering training in both basic disciplines of being a church treasurer and in specific topics such as new legislation as it arises.

It is useful to know another experienced church treasurer who can help with sudden problems. Often a diocese or other central body will have someone who can help.

You can keep up to date in matters concerning church treasurers by joining the Association of Church Accountants and Treasurers (ACAT).