As financial secretary at Corn Mennonite Brethren Church in Corn, Oklahoma, Ginnie Warkentin understands how critical teamwork is in managing church finances.
Her conviction comes from experience—and a cautionary tale.
“I personally know of a church where one person took care of the offerings, wrote and signed the checks, and ended up embezzling a substantial amount of money,” Warkentin said.
“To reduce the chance of wrongdoing on the part of any one person, it’s important for any church to have several people handle the offerings.”
Sadly, her story is not unique. A quick search of “church embezzling” yields nearly 5,000 results. A nationwide survey of churches by Church Law & Tax revealed at least 31 percent experienced fraud of some kind over the courses of their histories.
“And those are only the cases that are leaked or made public by the media,” says CPA Vonna Laue.
Why One-Person Finance Operations Are Risky
Laue, a senior editorial advisor for Church Law & Tax, stresses the risk of consolidating financial duties with one individual.
“When you have so many duties consolidated with one person, there is always the risk of fraud,” she explained.
She cited scripture as a helpful guide:
“In the multitude of counselors there is safety. When you have a team that you can rely on, it takes the responsibility and divides it up to the point that the pressure isn’t all on one person.”
A team-based approach—combined with internal control—promotes better decisions and ensures financial reporting is accurate.
Building a Culture of Internal Control
Teamwork alone isn’t enough. Strong internal control systems are essential, says CPA Mike Batts, managing partner at Batts Morrison Wales & Lee and a senior editorial advisor for Church Law & Tax.
Batts outlines three core principles of internal control:
1. Segregation of Duties
Separate those who handle money from those who manage accounting and reporting.
“Handling money includes processing live incoming currency and checks and having signatory authority over bank and investment accounts,” Batts said.
2. Dual Control
Never allow one person to handle funds alone.
“Live funds must be processed by at least two unrelated people working together,” Batts said.
“If funds are stored in a safe or vault, it must be done in a way that doesn’t permit one person solo access.”
3. Oversight and Monitoring
A group separate from the accounting team should regularly review financial reports and flag anything unusual.
“They should compare balances in financial reports with independent documentation—like bank and investment statements,” Batts explained.
For further details, Batts explores these concepts in his book, Church Finance, Second Edition.
Who’s Responsible for What?
Churches vary in structure, but generally:
- A board of trustees, stewardship committee, or similar group oversees financial governance.
- The treasurer manages daily operations, including:
- Counting and recording donations
- Managing donor records and issuing receipts
- Reconciling bank and digital giving accounts
- Filing tax forms
- Paying bills
- Reporting regularly to the governing board
Setting Up the Right Team
The number of people needed depends on the size of the church and how duties are split.
- Donation counters: Ideally, rotate a team of at least eight.
- Always work in pairs: No counter should handle money alone.
- Document responsibilities: Write down each role and what it includes.
Choosing the Right People
Finding trustworthy volunteers is essential. Look for individuals with:
1. A Heart for the Church
“First and foremost, they should fully support and endorse the vision of the church,” Batts said.
2. A Commitment to Stewardship
“You are entrusted with the finances of God’s ministry,” Laue said.
“You need to take that seriously. People are getting tax deductions, so donations must be handled properly.”
3. A Respect for Confidentiality
“Confidentiality is so important,” said Dan Busby, former president and chief executive officer of the Evangelical Council for Financial Accountability. “If people show evidence of wanting to tell everybody everything they see, they’re not the kind of people you want handling financial information.”
4. A Clean Financial Record
“Someone facing bankruptcy is not a good person to have handling the offering,” Busby said.
He recommends background checks—just as churches screen childcare workers. These checks can uncover financial red flags. If your church performs financial background checks, especially for paid employees, make certain it complies with the Federal Credit Reporting Act (FCRA)—learn more about the act in this article about employee handbooks by attorney and CPA Frank Sommerville.
5. Basic Finance Skills
People don’t need to be CPAs, but they should be comfortable with the responsibilities.
“They need to be gifted in the faithful administration of God’s resources,” Busby said.
That sentiment resonated with Warkentin from Corn Mennonite Brethren Church.
“I really love bookkeeping, so I found my niche here,” she added.
6. Tact and Sensitivity
Laue shared a scenario many treasurers face:
“Someone’s donation check bounces—it’s awkward. You need people who can handle that with grace.”
7. Timeliness
Punctuality is a must.
“It isn’t unusual to see churches behind in reconciling accounts,” Busby noted. “That’s an open door for fraud.”
Integrity Is Part of Your Witness
A well-functioning financial team does more than protect funds—it protects your church’s reputation.
“This is important work,” Busby said. “This work is for people who are passionate about protecting the reputation of Jesus Christ.”
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