845

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.