Church financial controls checklist
Most church financial problems are not dramatic fraud. They come from one trusted person handling too much with no one checking. Simple controls protect the church, and they protect the people who handle the money.
Handling offerings
- Have two unrelated people (not spouses or close relatives) count every offering together.
- Record the count on a signed sheet and keep it with the deposit record.
- Deposit promptly, ideally the same or the next business day. Never leave cash in a drawer over the weekend if you can avoid it.
- Rotate counting teams so the same two people are not always together.
Paying bills
- Separate the person who approves an expense, the person who records it, and the person who signs the check or releases the payment.
- Require two approvals for payments above a set amount, and for any payment to a staff member or board member.
- Never sign blank checks.
- Pay from invoices and receipts, not from verbal requests.
Reviewing the books
- Have bank statements delivered unopened to someone other than the bookkeeper, such as the treasurer, who reviews them first.
- Have someone independent of the bookkeeper reconcile the bank accounts each month.
- Give the board monthly financial statements with budget-versus-actual numbers.
- Arrange an annual outside review or audit, even if your size makes a full audit impractical.
Reimbursements and pastor expenses
- Use a written reimbursement policy that requires receipts and a business purpose.
- Have someone other than the person being reimbursed approve the request. For the senior pastor, that should be the board chair or treasurer.
- Set compensation for the senior pastor and relatives of board members through a process that excludes them.
People and insurance
- Run background checks on staff and volunteers who handle money, with their consent.
- Ask your insurer about crime or fidelity coverage for employee theft. See church insurance basics.
- Require an annual conflict of interest disclosure from board members and key staff.
Start small
If you do nothing else this month, do two things: make sure two unrelated people count offerings, and have the treasurer personally review the bank statement. Those two steps catch many problems.
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Published Oct 3, 2026. General information, not legal, tax or HR advice. Rules vary by state and by church.