Planting Churches Among the City's Poor - Volume 2

P ART II: C HURCH P LANTING T OOLKIT • 351

Church Financial Processes World Impact

Good stewardship and integrity requires proper accountability when it comes to handling money. The following procedures represent the principles of minimum accountability within a church plant. It is understood that the assignment of these duties will depend upon the stage of the church plant.

I. Guidelines

A. Have written procedures B. Check writer doesn’t sign the checks

C. Person receipting donations doesn’t count money D. Cross-train someone so there is a backup person E. Never count money alone F. Do not sign checks made out to yourself G. Two counts are better than one

H. World Impact church plants (until leadership is transferred) 1. Must send a copy of the bank statement to the national office for accountability 2. Must not receive funding outside the church. Funds must be sent to the national office and released from the national office. This ensures World Impact’s integrity by properly designating donations from World Impact’s donors. 3. Must not independently conduct formal ministry programs such as thrift stores, job training businesses, men’s/women’s homes, etc. They must be operated under the financial accountability of World Impact until leadership is handed over to indigenous leadership.

II. Decisions to be made A. Where will money be deposited? B. Who makes the financial decisions? C. Who will collect the money?

D. Who will count the money? (Minimum two people) E. Who will maintain the records? (This person cannot make deposits.)