I am the financial secretary for my church. When the offerings are counted on Sunday, the counters use a count sheet that lists the check number, the amount of the check, and the envelope number in which the payment was included. Does the check number need to be listed, and if it does, what is the legal reason for this?
There is no specific requirement to list the check number when preparing your count sheets. The practice of including envelope numbers likely began to make it easier to research any discrepancies donors may have had with their giving records. You could discontinue that practice and comply with any current regulations. An excellent resource for understanding best practices for handling offerings and other key internal controls is the Essential Guide to Church Finances.