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All expenditures to be made need to be supported by proper bills, invoices or expense accounts (with receipts attached that show the GST or HST on the bill).   The purpose of the expenditure should be recorded on the invoice or expense form, if it is not readily apparent, as well as the date of the payment and the check number.  All bills should be filed using a system for easy retrieval.  

Funds being forwarded to the Ministry Centre (i.e. Core, Giving Streams, mortgage/loan payment) should be accompanied by the FMCiC remittance form. One copy of the Remittance Form should be forwarded with the check and one kept on file for reference purposes.  A sample Remittance Form (which is updated yearly by the FMCiC) is in the Resource Section below. A current remittance form is available at

The Free Methodist Church in Canada has partnered with Telpay Online to make it easier, faster and cheaper for your church to send in CORE & Giving Stream donations. There is no monthly fee and Telpay provides a fast and easy online process that includes a way to designate amounts to multiple funds.  Funds are debited directly from your church bank account, with a low 50¢ per transaction fee. Your church no longer incurs the cost of mailing in a cheque and remittance form. Before you can send in your CORE and/or Giving Stream donations, you first have to create a Telpay Online account for your church.  How to signup for Telpay Online is included in the Resource Section below.

To save work and make cash flow more predictable, it is recommended that an equal billing system be set up for utility payments (e.g. water, gas and electricity) and that automatic withdrawal (preauthorized payment plan) is used whenever possible. It is necessary, of course, to take account of such payments in the accounting records and bank balances to ensure funds are always available to meet the payments when due.

All expenditures should take into consideration the established budget and bank funds available. The appropriate ministry leader or treasurer must authorize expenses above a certain established amount before the funds are spent. The intent to donate the amount of the expense does not preclude the requirement to ensure proper authorization of the expenditure, cash availability and budget provision prior to the expenditure.

Staff Expenses, Travel Expenses

The board must establish policies regarding expenses chargeable by staff for travel, books, education, etc.  See Par. 878.7.1. for guidance on travel expense. A sample travel log is in  the Resource Section below. An employee cannot be reimbursed for travel to and from their residence to the church.  It is appropriate to calculate GST or HST on mileage expense.