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Church FInancial GuidebookThe Church Treasurer

The church treasurer is one of the elected leaders in a church. It is usually beneficial for the same person to serve as treasurer for several years. Longer terms of service may provide more stable leadership and continuity of the financial program of the church. However, the treasurer should be elected annually so the church can make changes when needed to avoid unnecessary problems.

The character of the treasurer should reflect the highest Christian ideals. The experience and background of the person holding this office should give confidence to church members that the financial affairs of the church will be carried on in a fair and trustworthy way.

A strong commitment to Christ and to the church and a cooperative spirit will enable this person to lead others to regard all aspects of the church's financial activities as being important to the development of Christian stewards. The treasurer should perform the work according to the financial policies, procedures, and guidelines that have been approved by the church. Any changes in policies, procedures, and guidelines should be recommended by the stewardship committee. All changes should be approved by the church members in business session and carried out by the treasurer.

The treasurer's relationship to church members depends on the church's organizational and committee structure. For example, in some churches the treasurer would normally relate directly to church members. In other churches the treasurer may relate to the stewardship committee which then communicates with the members. (Some churches have a budget and/or finance committee instead of a stewardship committee through which the treasurer relates to the members. Apply this notation throughout this information.)

Christian stewardship is as important in the life of a church as it is for the individual member. Proper handling of the church's resources is a Christian principle to be insisted upon. A church holds as its sacred trust to members the proper handling and distribution of their gifts and an accounting of how these gifts have been dispersed.

The following system of receiving, recording, disbursing, and reporting members' gifts should be beneficial to the church treasurer and the church members in determining the best way to live up to this sacred trust.

For a more in-depth look at the responsibilities of the church treasurer, contact the Cooperative Program Office for a free copy of this book offered to our South Carolina Baptist churches. Click on the link for a copy of the Counting Committee Reporting Sheet.

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