Our Blog

Internal Controls & Collection Counting

By Mary Stange

After reviewing the importance of internal controls in Church Finances, one of the key areas to be mindful of is the weekly collection count. Please find some of our top process improvements to ensure proper stewardship of Sunday Collections. Clear communication and defining roles are key in this weekly function of Parish life. We will think about collections counting under the gaze of Accompanied Monies, Verified Totals and Recorded Data Fidelity.

1. Review your policies regularly with your ushers.
   1. Your weekly collection bags should be available in your usher closet.
   2. Two ushers should combine the collection baskets into a sealed collection bag and label the date and mass time.
   3. Two ushers should accompany the collection money until it gets to the safe.
   4. A safe should be present in the sacristy to enable the ushers to deposit the funds.
      1. Think about purchasing a safe with a drop slot, as you want to limit the number of people who have the combination.
2. Assign at least two staff members to be present with the money at all times unless it is in the safe.
   1. If the priest generally walks the money to the safe, which is present in the business offices of the church, another staff member should be present to walk from the sacristy to the safe with the priest. 
      1. Limit the number of people who have the combination.
3. When sorting the collection; assign staff and (or) volunteers to be present with the money at all times unless the money is in the safe.
   1. Most collections have a regular cadence of counting needs.
      • Loose Cash
      • Special Envelopes
      • Regular Envelopes
4. Capture as much information as you can when you’re opening envelopes.
   1. Ask staff or volunteers to write cash or check on the envelope as well as the check number.
      1. This additional step is incredibly helpful in identifying discrepancies from the Bank and finding typographical errors.
      2. At year-end when your parishioners are reviewing their contribution statement, the more information you capture and print, the better equipped they are to research their discrepancies.
      3. If handwriting check numbers sounds inefficient, think about investing in a check scanner to keep a secure copy of each deposit on file for review against discrepancies from the bank.
5. Verify each cash count before finalizing the deposit information.
   1. Cash count for Loose Cash, Special Envelopes as well as Regular Envelopes.
   2. Either a second hand-count or invest in a cash counter. 
      1. A cash counter doesn’t have to be expensive, it just needs to be able to count the quantity of the bills. With an accompanying cash inventory sheet, you can record the number of each bill value you received and write in the totals of each to verify the original counts.

6. Once a deposit is ready, two staff members should be assigned to deliver the deposit to the bank.

1. This can branch into the continued development of work relationships with recurring time spent together on a task like this.
2. If you are moving a higher volume of deposits or live in an unsafe area, you could also consider an armored truck pickup for your deposits.
3. Monies should remain in the safe until escorted out by verified armored truck employees.

Overall, having a plan, and considering potential pitfalls in the system, will give you the confidence that your internal collection controls enable your donors’ money to serve the purpose that it was intended to serve. Reach out if you have any questions: info@stjfs.org