Keeping Simple, Honest Church Expense Records

Nothing Damages a Church’s Trust as Quickly as Questions About Money. And Nothing Protects a Pastor Better Than Clear Records That Anyone Responsible Can Check. You Do Not Need to Be an Accountant. You Need a Simple Habit.

Providing for honest things, not only in the sight of the Lord, but also in the sight of men.

2 Corinthians 8:21 (KJV)

When Paul Carried an Offering For the Poor, He Made Sure That Others Travelled With Him, So That No One Could Blame Him (2 Corinthians 8:20). He Was Honest Before God, and He Also Took Care to Be Seen to Be Honest. That Is Good Wisdom For Every Pastor.

Five Simple Rules

1. Write It Down on the Day. Money Forgotten by Friday Is Hard to Explain by Sunday.
2. Two People Count Every Offering, and Both Sign For It.
3. Keep Money For the Church Separate from Your Personal Money, Always.
4. Keep a Receipt or a Voucher For Every Payment.
5. Show a Simple Report to Your Church Board Each Month.

What to Record

• The Date.
• The Amount, and Whether It Is Income or Spending.
• A Category, Such as Offerings, Rent, Electricity, Salaries or Ministry to the Poor.
• Who Was Paid or Who Gave, Where That Is Appropriate.
• How It Was Paid: Cash, Bank or Another Way.

Keep It Simple Enough to Keep Going

A Few Clear Categories Are Better Than a Detailed System That No One Keeps Up. Ten Categories Are Enough For Most Churches. Once a Month, Add Up the Income and the Spending, and Note What Is Left.

Who Should See the Records?

Keep Individual Giving Private. Only Those Responsible Should See Who Gave What. But the Totals Should Be Open to Your Board, and to Your Church if That Is Your Practice. Check Too What the Law Requires of Churches in Your Country, and Take Advice Where You Need It.

How Flock Book Helps

Flock Book’s Expenses Page Lets You Note Income and Spending in Your Church’s Own Currency, and Share a Payment Voucher or Receipt as a PDF. Only the Senior Pastor and Church Admin Can See It. These Are Records Only: No Money Moves Through Flock Book, and It Does Not Replace Your Accountant or Your Auditor.