1. Never count alone
The most important rule is that two people always count, and they should not be related. This is not distrust; it is protection. If anyone ever asks about the money, there will be two witnesses to what was received. It protects the treasurer, the pastor and the church's testimony.
2. Count in a quiet place, the same day
Count the money the same Sunday, in a closed room without interruptions. Do not take the money home to count later. The longer it goes uncounted, the easier it is for something to be lost or confused.
3. Sort first, count second
Before counting, sort everything into groups:
- Envelopes with names (tithes and offerings from identified people).
- Checks.
- Loose cash from the general offering, with no name.
- Special offerings, such as missions or the pastoral offering.
This way each gift goes to the fund it belongs to. What someone gave for missions must be recorded as missions.
4. Record every envelope and check
For each envelope or check, record:
- The person's name.
- The amount.
- Payment type (cash or check).
- Fund or purpose (tithe, offering, missions, etc.).
Loose cash with no name is recorded as an anonymous offering.
5. Count twice
One person counts and the other counts again. If the numbers do not match, count again until they do. Never "adjust" a number to make it balance.
6. Sign the count
When finished, both people write their names on the count sheet: "Counted by María and Pedro," with the date and total. That signature is their protection.
7. Deposit as soon as possible
Take the money to the bank as soon as possible, ideally the same Sunday in the night deposit or early Monday. Keep the deposit receipt with the count sheet.
8. Compare with the bank at month-end
At the end of the month, review the bank statement. Each deposit should match the total of a count. If everything matches, the month is balanced. If something does not match, look into it right away, while the month is still fresh.
Quick summary
- Always two people.
- Count the same day, in a quiet place.
- Sort by type and by fund.
- Record every envelope and check.
- Count twice.
- Sign the count.
- Deposit as soon as possible.
- Compare with the bank at month-end.
A tool that helps
This whole process can be done on paper, but it is easier and safer with a tool made for churches. Church Ledger lets you record each count with who counted, keep funds separate from the start and balance the month against your bank statement, simply, in English and Spanish.