842–845

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 (260–268; 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 duties and powers of the person charged with the local church treasury are to:

(1) Receive, hold, and disburse, as ordered by the local church conference or the local board of administration, all moneys of the local church, including such of the departments and auxiliary organizations as the local board of administration shall order.

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

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

(4) Make monthly remittances of all USF and district funds to the district treasurer or directly to the general department for which the funds are intended.

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

(6) Submit all books for audit by the auditing committee annually (863), or as ordered by the local board of administration, and 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 (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.