Responsibilities

As stated in the introduction of this section, we refer you to the "Local Church Accounting Manual" for an authoritative, detailed description of your responsibilities as church treasurer. This chapter is based on said manual and is meant to be a brief but thorough overview of your job description. We will cover the details and how-to in Part II: Using Jewel.

The church treasurer is the custodian of all church funds, including those of the conference, the local church, and auxiliary organizations. The treasurer is in charge of receiving all funds, disbursing them for their appropriate use, and keeping a thorough record of all financial transactions.

1. Receiving and Caring for Funds: The first encounter the church treasurer will have with church funds will likely be receiving the Sabbath Church Offering. The first step is to have the offering counted. This can be done either immediately or later in the week and the treasurer may or may not need to take part in the counting process. It is often performed by two other appointed, trustworthy individuals. The way your church decides to perform counting largely depends on the size of your church. If you are not involved in the counting process, your first responsibility will have to do with the empty tithe envelopes and the deposit slip from the bank. At this point, the treasurer is to enter the envelopes in their records. Then contribution receipts, generated by Jewel, are given to donors at the end of each calendar year. The goal for right now is to ensure that all data is entered correctly and that the amount deposited in the bank is the same as the total of the envelopes you have entered. The same procedures outlined here apply also to any other monies donated to the church, such as online donations or any donation toward auxiliary organizations. Organization leaders are to hand over any monies to the church treasurer for processing.
2. Disbursement of Funds: Another responsibility of the treasurer is the disbursement of funds. All funds intended for Conference use (tithe, Conference Advance, etc) are to be remitted to the conference at the end of each month. Along with the funds, you are to send in a list of how the funds are to be disbursed at the conference (ie how much is tithe money, how much is intended for Conference Advance, etc). You are also to provide to the conference any other financial reports they may require at the end of each month. The treasurer is also responsible for paying bills relative to the church, such as telephone and utility bills. These checks are to be written from the church bank account and taken from the appropriate fund - usually church expense. The treasurer also takes care of disbursing funds for auxiliary organizations such as Pathfinders. If an organization has need for funds, they are to request them from the treasurer. The treasurer is to first and foremost make sure that there are sufficient funds available for that organization. They are then to write a check from the church bank account and remove that amount from funds available in the organization's account.
3. Maintaining Financial Records: The third main responsibility of the church treasurer is to maintain records of all financial transactions. Jewel makes this process extremely simple for you. The data you enter into Jewel (checks written, offerings received) is stored in the software and presented in many different report formats. A more detailed description of these reports can be found in the Appendix. You will need to provide financial reports for your church board as well as to the conference. Also, as has already been mentioned, you will provide contribution receipts to all donors at the end of each calendar year.
4. Other Responsibilities: There are other responsibilities you will encounter as you perform your work that are a part of the main three we have discussed. These include fund transfers, bank reconciliations, budget allocations, and NSF check reversals. These topics will be discussed further as we guide you through using Jewel. The following is a general outline of your responsibilities as discussed above. They are listed in the likely order that you will encounter them.
   • Receive, count and deposit (in bank account) all church and conference monies.
   • Record offerings in Jewel.
   • Write checks (paying bills and disbursing funds), and keep record of all funds disbursed.
   • Transfer funds when necessary and approved by the church board.
   • Remit monthly payment to conference (tithe monies and all other conference funds).
   • Print monthly reports to keep on file and close month.
   • Present financial reports to the church board.
   • Perform bank reconciliations.
   • Make church budget, with approval by the church board.
   • Print and distribute contribution receipts to all donors at each calendar year end.
   • Print year-end reports at end of fiscal year.
   • Close each fiscal year.
   • Prepare for audit.

This section is only intended to be a basic survey of the treasurer's responsibilities. Your Conference may have specific procedures or advice that they wish you to follow, which may vary from what is presented here. If you have questions regarding treasury procedures, please contact your Conference Treasury or Auditing department.