Home Contact Schedule Recommended Web links Presentations Devotionals Financial Freedom Book Forms Doctrinal statement Plan of Salvation Tax Preparation  Pictures CircuitCity	Financial Controls for the Local Church Introduction Controls over income 1. Problems 2. Procedures Documenting cash receipts    Division of duties    Depositing the funds 3. Posting the contributions Restricted gifts    Unrestricted gifts Controls over disbursements 1. Authorization controls Budget controls    Purchasing controls 2. Accounting controls Safeguarding of records    Systematic reports of records Controls of fixed assets and liabilities 1. Minutes of board meetings 2. Mortgages and liabilities 3. Maintenance and insurance of the plant
	Copyright 2002