Separation of Duties
Whoever has custody of the cash, should not have access to the records.
*Counters
Whoever has access to the records, should not have access to the cash.
*Financial Secretary (Click here for a Job Description)
*Treasurer (Click here for a Job Description)
Authorization of expenditure should be separate from the treasurer who writes the check.
*Pastor or Designated Person
Reconciliation of cash to records should be done by someone who does not authorize or write checks.
*Finance Chair or Designated Person
Frequently Asked Questions About the Local Church Audit
Paragraph 258 from the Book of Discipline lists the policies of the United Methodist Church relating to the separation duties between the Financial Secretary and the Treasurer, and the requirements for custody of cash and records.
Detailed Guidelines for the Finances of the Church Can be Purchased from Cokesbury.com.
United Methodist Church Non-Profit 501(c)3
Covers Local Churches
GCFA has automated the process of obtaining the Group Ruling (501(c)3 documentation for your church or other United Methodist organization. By clicking below, you will be taken to the group ruling website.
Contact the GCFA Legal Services Department at legal@gcfa.org with any additional questions. For technical support please contact the Web Site Administrator at support@gcfa.org.
Click here to be taken to the site to complete your Application for the United Methodist Church Group Ruling.
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Basic Church Administration 