Accountability should be created from the get go.  The bible says to avoid the appearance of evil and although this is church and we would love to believe everyone can be trusted, this is simply just not the case.  As a church planter you must be ready to handle the following: 

      -Offering collection, counting and deposit

      -Check writing

      -Reimbursement processes

      -Salaries/paychecks

      -Regular reports 

When offering is taken up, there should always be at least two people sign off on a secure envelope.  Have two different people present when that envelop is opened, and then have them recount it.  Have another person initial the deposit slip to ensure it matches the original count. 

Pastors should not handle the money.  Let the staff and volunteers do that.  If someone gives tries to give you money, take them to the staff or volunteer person who handles that.  However when first starting out you may have no choice, but to handle the money, if this is the case make sure to always have someone from the outside there with you to count and handle the money.  Make sure they sign off on the money envelope as well. 

Keep this same principle for check writing, in the early days you may have to write and sign checks, but never do both.  Hold to this in reimbursement requests also.  Never be the person who is signing checks made payable to you.  And just so you know, never ever keep your personal checking account and your churches checking account together.  Always keep them separate. 

Finding a reputable payroll company can be a good first year plan in your church. 

Finally, regular reports are a necessary  part of your first-year accounting system.  You need an accurate, timey read on how much money is coming in, where it’s coming from and how it’s being spent.  Banks are not very cooperative with new churches that go into the red!  Establish accounting reports so that you always know what funds are available. 
 
 
 

Footnote 

Nelson Searcy and Kerrick Thomas, Launch, July 28, 2008.