The Offerings, Contributions, and Church Funds Handling Policy (POL-FUNDS) establishes standards and procedures for receiving, counting, recording, depositing, managing, and reporting financial contributions and other funds entrusted to 1st Free Will Baptist Church of Park Hills.
The church recognizes that financial resources are entrusted to it for the work of ministry and must be handled with honesty, integrity, accountability, confidentiality, and responsible stewardship.
This policy applies to general offerings, special offerings, designated contributions, online giving, event payments, product sales, fundraising proceeds, reimbursements, and other funds received by the church.
The policy addresses financial oversight, the responsibilities of the Treasurer and Assistant Treasurer, offering collection and counting procedures, deposit requirements, financial records, donor confidentiality, electronic giving, designated gifts, financial reporting, reconciliation, and record retention.
Policy Code: POL-FUNDS
General Board Approved: May 31, 2026
Original Offerings Policy & Procedures Adopted: November 22, 2020
Document Status: Official Church Policy
Important Information #
All church funds must be handled with honesty, accountability, confidentiality, and proper documentation.
The Treasurer and Assistant Treasurer serve as the primary officers responsible for handling church funds. The policy also establishes procedures for temporary responsibilities when these officers are unavailable.
Church offerings and other funds should not be counted by one person alone except in an emergency or unusual circumstance. At minimum, the Treasurer, Assistant Treasurer, or Acting Treasurer should be assisted by at least one other active church member when counting cash or checks.
Offering counts must be documented using an accountability record. Any corrections should be made by drawing a single line through the incorrect entry, entering the correct information, and initialing the change. Whiteout should not be used.
Funds must be deposited promptly or appropriately secured until deposit. Whenever possible, received funds should be deposited into the church’s bank account at least once per week.
Individual giving records are confidential. Access must be limited to authorized individuals with a legitimate church, legal, financial, or administrative need to know.
Electronic contributions, designated gifts, special offerings, and other forms of giving must be properly recorded and handled according to the church’s approved financial procedures.
Financial records must be maintained, regularly reconciled, and made available for appropriate reporting and review while protecting confidential donor information.
Records must be retained according to the church’s Records Retention and Confidentiality Policy (POL-RECORDS).
This policy is part of the church’s Policies & Best Practices Manual and is subject to the church’s Constitution and Bylaws.