Local Church: Treasurer

752. Local Board of Administration Organizational Options. The local church conference shall adopt one of the following structural models for the organization and election of the local board of administration (315:5). All board members shall be adult members, whose lives bear witness to the grace of holy living (297:1; 302:3-4; 552:2-3; 553:1-3); who are in harmony with our Articles of Religion, Guides and Helps to Holy Living, and the authority of The Wesleyan Church in matters of church government (297:3; 553:1-2); and who are faithful in worship attendance, involved in personal ministry, and supportive of the church financially at least to the level of personal tithing (265:3; 297:4).

(1) Standard Model. The local board of administration shall be comprised minimally of the pastor as chair (675, 678, 725:16, 735), the vice-chair (773), the church secretary (830), and the church treasurer or business manager (842). Two or more additional members-at-large may be elected by the local church conference in such numbers as it shall determine. It is recommended that the total number of all voting members of the local board of administration using the standard model should not exceed twelve persons.

(2) Alternate Models. Alternate models of local church governance may be considered by the local church conference in consultation with the district superintendent and with the prior approval of the district board of administration. When evaluating proposed alternate models, the district board of administration shall give due consideration to safeguard the following constitutional and practical principles:

(a) All local church officers, local board of administration members, trustees, and district conference delegates must be members who meet the leadership qualifications (260-268; 558), of the local church electing them (302:3-4, 552:2-3, 815).

(b) All officers, board members, trustees, and district conference delegates must be elected by the eligible voting members of the local church conference (315:5-7). No pastor or other official has any right to appoint an officer or declare an office vacant (315:5). Since the right to elect officers and trustees vests solely in each pastoral charge (315:5-6), no board has the right to become self-perpetuating by electing its own members, other than temporarily filling unexpired terms when vacancies occur in the interim of local church conferences (782:24).

(c) Due to obvious conflicts of interest, no compensated church staff member may vote on compensation issues on the governing board of the local church by which he or she is employed. The only exception is the pastor, who is the chair but not an employee of the local board of administration, rather being called by the local church conference and appointed by the district conference (323:1-2).

(d) No member may be excluded from local church leadership on the basis of ancestry, color, or gender (360:3d).

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.