Business Methods in Church Affairs

This manual identifies requirements and seeks to provide helpful advice on sound, practical internal controls, accounting guidelines, and business practices. We believe that it can be a tool that will support your efforts to perform the duties and responsibilities of your office.

The format and design of this manual should assist you in fulfilling the responsibilities for the financial oversight of a diocese or congregation. The accounting principles and practices described in this manual should be understandable to most readers. The concepts and terminology have been kept simple yet consistent with the demands of professional accounting principles.

Practical internal controls are the cornerstone to proper financial management. Management of financial resources is an important element of stewardship. The Church has entrusted us with the funds placed in its hands for mission and ministry. We honor this trust by caring for detail and acting accountably. Treasurers at all levels in the Church are custodians of this trust. This manual is a guide that will assist in preserving trust.

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