Internal Controls

Learn about the steps you can take to keep church finances safe and secure. Topics include preparing for an audit; preventing embezzlement; financial recording keeping, setting policies, and more.

Who Should Handle Church Payroll During a Sabbatical?

When the only person who knows how to process payroll goes on sabbatical, churches face more than a scheduling challenge—they expose a critical internal control weakness. Here are practical ways to ensure payroll and IRS filings continue without interruption while improving financial oversight for the future.

Tim Samuel

Should Churches Accept Donations Through Venmo, Zelle, and Cash App?

Digital payment apps make giving fast and convenient, but they can also create fraud risks, reporting challenges, and administrative burdens. Here's what church leaders should consider before relying on Venmo, Zelle, or Cash App for charitable donations.

Tim Samuel

Beware the Holiday ‘Overpay-and-Refund’ Scam

A holiday-weekend “mistake donation” turned into a costly scam for one church when a fraudulent donor pressured staff into issuing a partial refund before the original gift cleared.

Tim Samuel

Series: Financial Transparency for Churches

3 financial warning signs your church shouldn't ignore.

Tim Samuel

Part 3 of 3: When Church Financial Reports Don’t Tell the Truth

When financial reports show a surplus but the bank balance says otherwise, something’s off. Here’s how churches can build honest, readable reports that lead to trust.

Tim Samuel

Part 2 of 3: When One Person Handles the Money—How Churches Can Prevent Financial Risk

Even the most loyal and capable person should never carry the full weight of your church’s finances. Here’s how to share responsibility—and reduce risk.

Tim Samuel

Part 1 of 3: Why Every Church Needs Financial Oversight—Even When Trust Is High

Churches often avoid financial reviews out of loyalty, fear, or limited budgets. But real stewardship begins with clarity, accountability, and shared responsibility.

Tim Samuel

Keeping Your Church’s Deposits Safe in a Jittery Bank Environment

Silicon Valley Bank’s failure shows we never really know whether a bank is truly safe and sound.

Michael E. Batts

Every Church Is at Risk for Fraud. Here’s Why.

Church Law & Tax’s nationwide survey shows churches of all sizes, ages, and locations are susceptible to financial misconduct.

Matthew Branaugh

Man in black suit putting cash in his coat pocket.

Reporting Financial Crime as a Matter of Stewardship

Reporting financial crime in your church is a matter of stewardship, yet many church leaders report not doing so, or even knowing how.

Richard R. Hammar

Loved and Trusted: What Shocks Us Most About Fraud Perpetrators

A closer look at the men and women who steal from churches—and the red flags leaders should watch for.

Matthew Branaugh

Ten Steps to Consider When Embezzlement Is Suspected

How to respond when the unthinkable becomes a reality.

Richard R. Hammar

The High Cost of Fraud

ACFE study offers insights on why it happens, how it’s detected, and characteristics of both victims and perpetrators.

Richard R. Hammar

How a Church Responded When a Trusted Minister Embezzled Funds

Experts weigh in during a panel discussion on what happened.

Lee A. Dean

Rich’s 15 Must-Knows for Pastors: Embezzlement Prevention

Implement an effective system of internal control.

Richard R. Hammar

Mastering Eighteen End-of-Year Financial Tasks

Mastering eighteen end-of-year financial tasks before January 1, 2026, will help churches and ministers thrive with the upcoming tax season.

Elaine L. Sommerville, The Editors

The 10 Commandments of Church Management

The 10 commandments of church management cover everything from intellectual property to unrelated business income.

Frank and Elaine Sommerville

Fraudulent Email Scheme Costs Ohio Parish $1.75 Million

Two lessons for church leaders to draw from this unfortunate story.

Michael Batts, Jr., Mike Lee, and Mike Batts

Who Can Be an Authorized Signatory for Church Documents?

Understand key guidelines on authorized signatories for church documents and the implications of unauthorized signatures.

Richard R. Hammar

Determining Financial Policies for Your Church

How to identify the policies needed for sound financial management.

Michael E. Batts

Ask Richie

👋 Hello! I'm Richie, your AI assistant. How can I help you today?