Internal Controls for Church Counting Teams: The Two-Person Rule and Beyond

Nobody joins a church counting team expecting to be suspected of anything, and almost nobody on a counting team ever takes a cent. But "we trust each other" isn't a control. Good controls exist mainly to protect honest volunteers: when a deposit comes up short, they're what lets everyone at the table show it wasn't them.

The good news is that the controls that matter most are cheap, simple and quick to adopt.

1. Two people, unrelated, from plate to bank

This is the one control everything else depends on. From the moment the offering is collected until it's sealed in a deposit bag, at least two people are present, and they aren't spouses, parents and children, or housemates.

It applies to every hand-off:

• carrying plates from the sanctuary to the counting room
• putting the offering into, and taking it out of, a safe
• counting
• taking the sealed deposit to the bank

If you can't staff two people for a midweek event's offering, it goes into a locked drop safe and stays there until Sunday's team counts it.

2. Rotate the teams

Have a rotation of counters rather than the same two people every week. Rotation means any long-running problem would need several people to be in on it, and it means more people know the procedure, so the count doesn't stop when someone is away.

A simple roster works: four to eight volunteers, paired differently each week, published a quarter in advance.

3. Separate counting from recording and banking

The people who count the money shouldn't be the same people who:

• record gifts against donors for giving statements
• reconcile the bank statement
• sign cheques or approve spending

In a small church you won't get perfect separation, but aim for the bank reconciliation done by someone who never counts. That single separation catches almost everything.

4. Record by number, not by name

Counters should record envelope or donor numbers, not names. It keeps confidential giving information confidential, and it removes any temptation to treat a generous donor's envelope differently. The financial secretary holds the number-to-name list. We go into detail in why your counting team shouldn't see donor names.

5. Use tamper-evident, numbered deposit bags

A numbered, tamper-evident bag turns "I put it in the night deposit" into something checkable. Write the bag number on the count sheet, and have the treasurer confirm the bank received that bag with that amount.

6. Endorse cheques immediately

Stamp every cheque "For deposit only to [church name]" as soon as it comes out of the envelope, before it's counted. An endorsed cheque can't easily be cashed by anyone else.

7. Both counters sign the count sheet

The count sheet records the date, both names, the totals by denomination and fund, and the deposit bag number, with two signatures. It is the document everyone refers back to if a question ever comes up.

8. Close the loop with the bank

The control most churches skip: someone who didn't count compares each count sheet with the deposit on the bank statement. Same amount, same date range, same bag number.

If a Sunday's count says $3,412.50 and the bank received $3,412.50, the loop is closed. If not, you know within days rather than at year-end. See how to reconcile the offering to the bank deposit for the details.

9. Write it down and review it yearly

Put your procedure on one page. Our step-by-step counting procedure is a starting point you can adapt. Have the finance committee or board approve it, and review it once a year. A written procedure also makes it much easier to train new counters.

What about online and card giving?

Electronic giving needs fewer counting controls, because the money arrives with its own audit trail. The same principle still applies, though: the person who reconciles the giving platform's payouts with the bank shouldn't be the same person who can change the platform's settings or issue refunds.

A quick self-check

Can you answer "yes" to these?

• Two unrelated people are present every time the offering is handled.
• Counters rotate, and no fixed pair always counts together.
• Someone who never counts reconciles deposits with the bank statement.
• Counters record donor numbers, not names.
• Deposit bags are numbered and tamper-evident.
• Cheques are endorsed before they're counted.
• Both counters sign every count sheet.
• The procedure is written down and reviewed yearly.

If you ticked six or more, you're ahead of most congregations. If you ticked fewer, start with the first and third items; they matter most.