Good practice for counting and recording gifts

Gifts are the heart of a church's books. A few habits keep receipts right and protect the volunteers who count.

Counting

• Two unrelated people count together, every time, and both sign the count sheet.
• Count before anyone leaves with the money, and lock it away until it's deposited.
• Record cash in envelopes against the household on the envelope. Loose cash with no name isn't receipted; record it to a household named, for example, Loose offering.

Recording

• Record each cheque separately, with its number in the note. It makes the deposit easy to check and each family's receipt easy to explain.
• Use the date the gift was received, not the date it was counted or deposited, when they differ.
• Keep designations: if the envelope or memo says Missions, record it to Missions. See Fund accounting in plain words.
• E-transfers: record them on the day they arrive, from the household in the sender's name.

Matching the deposit

When the day's gifts are in, Recorded so far shows totals by cash, cheque and other ways. These should match the deposit slip. If they don't, find the difference before the deposit goes to the bank. See Record gifts from the offering or the mail.