This material will focus on key internal control and accounting issues for churches. Designing effective charts of accounts, management oversight and control over accounting operations, budgeting and internal controls over cash receipts and disbursements, offerings and capital assets will be discussed.

Topics covered:

• COSO Report on Internal Control
• Faith, finances and pastoral authority
• Organizing staff personnel and volunteers
• Ushers, offerings and internal controls
• Internal controls over offering count procedures
• A descriptive chart of accounts and accounting systems
• Policies and procedures for contributions
• Policies and procedures for benevolence, missions support and other expenditures
• Managing staff credit card use

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