Security of information and financial records is critical. If items such as giving information, check stock, and payroll records are kept in the bookkeeper’s office, there should be limited access to that room. An exception to this would be if all items were secured within the room itself such as in a locking file cabinet or a safe. Once that determination is made, be certain you are aware of all individuals with access to the various locked areas. Sometimes we forget that an executive pastor or a facilities employee has a master key and access to safe keys or file keys. All individuals should be considered when determining the appropriate level of access to financial records.