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Offering Procedures – tellers, deposits, recording of envelopes

It is important that offerings be kept secure until counted, balanced and deposited in the bank to avoid temptation and possible loss. It is recommended that offerings be processed at least by the day following receipt.

Offerings should be counted by at least two people designated as tellers (Par 320.4.3). Unless circumstances warrant, the treasurer should not act as one of the tellers.

Unless another system is devised, a copy of the count sheet is to be provided to the treasurer as well as the offering envelopes which shall be recorded and then stored in a secure location in the church.

The church needs to provide suitable offering envelopes to the congregation for making donations. When size and volume warrants, church envelopes can be ordered from suppliers in boxed sets with the church name, designations/categories and an assigned number for recording purposes.

Digital/Electronic Giving is a growing option/request for many donors.  Care must be taken in choosing the best option for your church both now and in the future.  Information on digital or e-giving options can be found  at  with special instruction on how to sign up for where we have a preferred FMCIC rate for all our churches/ministries.   Contact the Director of Stewardship at [email protected] for assistance in choosing and implementing digital giving at your church.

Also available is a Pre Authorized Remittance (PAR) program for church offerings. This is a monthly automatic bank debit program that the United Church of Canada has administered for its own denomination as well as other denominations and organizations. This is an optional service available to any Free Methodist Church. Contact the Administrative Services department for more information.


The objective is to accurately count the offering receipts, tally the total received and record the designations recorded by the donors.

The offering should be counted by at least two people and recorded on a count sheet.

  1. Open and count the amount in each envelope and compare it to the amount recorded by the donor on the front of the envelope. If there is a discrepancy, record the amount in the envelope on the front of the envelope and if possible, contact the donor to clarify the error.
  2. Record the amount of any checks received in the section provided on the count sheet. Record the name (or envelope number) and the check amount.
  3. Segregate the cash by denomination and put checks together.
  4. On completion of reviewing each envelope, count each denomination of cash and record the totals on the count sheet.
  5. Total the amount of the cash, the total of the checks received and record the grand total of the offering.
  6. Using the designations recorded on the envelopes, establish a total for each category such as general budget, global missions, building fund, etc. and record the totals on the count form. All loose cash would be allocated to general budget.
  7. Total the various fund designations. The total of the allocations must agree with the grand total of the checks and cash received.
  8. Prepare the bank deposit and ensure the total deposit agrees with the count sheet.
  9. Date and sign the count sheet, keep a file copy and make a copy available to the treasurer along with the envelopes.
  10. Arrange for the deposit to be made at the bank.