2016 Wesleyan Discipline:1. Finance and Stewardship for Church Treasurer

1. Church Treasurer

842. The local church shall have either a local church treasurer or a business manager. If there is a church treasurer, that officer shall be elected by the local church conference, at its annual election, by ballot, from among the members who meet the leadership qualifications (2016 Wesleyan Discipline:260–268; 2016 Wesleyan Discipline:558), to serve for one year or until a successor is elected. Or the local church conference may authorize the local board of administration to appoint a treasurer or to appoint or employ a business manager who will assume the duties of the treasurer. The financial concerns may be represented on the local board of administration by the church treasurer or the business manager or the chair of the finance and stewardship committee as provided in 2016 Wesleyan Discipline:865. The duties and powers of the person charged with the local church treasury are:

(1) To receive, hold and disburse, as ordered by the local church conference or the local board of administration, and in harmony with the financial plans of the General Church and of the district, all moneys of the local church, including such of the departments and auxiliary organizations as the local board of administration shall order. All funds raised by the local departments, other than the auxiliaries, for General Church or district work or for purposes other than local church work, and all money or pledges raised by representatives of the General Church or district in deputation work, shall be transferred to or placed in the local church treasury and shall be disbursed for their designated purpose by the local church treasurer.

(2) To keep complete and accurate records of all moneys raised and of the manner in which they are disbursed, and to provide the pastor with information concerning the same as the pastor shall require.

(3) To make monthly reports to the local board of administration, which shall be available upon request to any member of the local church, and to make reports to all regular sessions of the local church conference.

(4) To make monthly remittances of all USF and district funds to the district treasurer and remittances of all other General Church funds to the General Treasurer/Chief Financial Officer or directly to the general department for which the funds are intended.

(5) To issue receipts annually to all regular contributors showing their total tithes and offerings and the various items of giving, and to issue other receipts as requested or by order of the local board of administration.

(6) To submit all books for audit by the auditing committee annually (2016 Wesleyan Discipline:863), or more frequently if so ordered by the local board of administration, and to submit to the local board of administration the complete treasurer’s records at such time as the person shall cease to hold the office of treasurer.

845. Assistants for the local church treasurer are provided for as follows:

(1) An assistant treasurer may be elected by the local board of administration, with authority to sign checks when the treasurer is unable to do so.

(2) A financial secretary or tithing secretary may be elected by the local board of administration to assist the treasurer in keeping the record of individual tithes and offerings (2016 Wesleyan Discipline:842:5).

(3) One or more tellers shall be elected by the local board of administration to assist the treasurer in the counting of all tithes and offerings, all moneys being counted by two or more persons and recorded as to date of reception, purpose of the offering, and amount. These records shall be preserved and made available to the auditor or auditing committee.