Sunday Service Tithe & Offering

The Congregation Executive Pastor (XP) is responsible for ensuring that the collection and handling of all gifts received at worship services at each campus is in accordance with the process outlined in this policy. The XP can appoint a staff member as the Count Lead for the Congregation, however, this person must be fully trained on the count process and is accountable to the XP for the execution of this process. While the XP or team member is responsible for the execution of the count process, he or she can not participate in the process itself.
Two people must be present with the Sunday offering at all times until the contributions have been locked in the bank bag. The XP or delegate will assemble and a count team (2 people) for the collection and count for each service. These two people must be:
- Lay leaders, not paid by the church.
- Not related to each other or to someone on staff at the church.
- Deacons (or deacon qualified trusted partners)

The count team (2 people meeting the qualifications above) will collect all contributions received in baskets/boxes and take it to a private location (prep room or green room) to perform the count. Two people must stay with the contributions at all time.
Both team members will individually count the amount of cash by denomination and record it on the count sheet provided in the bank bag. (No need to count coins, just put them in the bank bag).
Both team members will individually count the number of checks (Face down to protect donor identity) and record it on the same count sheet as above.
If all amounts/numbers agree, both counters will sign and date the bottom of the count sheet verifying its accuracy. If there is a discrepancy, a recount must be performed.
Once the count is complete and the count sheet is signed, place the money, checks, and signed count sheet back into the bank bag. Zip the bag and compress the lock to seal the bag.
Only once the bag has been locked and nobody can reopen it, give the bag to the staff member responsible to bring it to the office on Monday morning.
When traveling with the bank bags, do not have them in the open, place them in a backpack or bag as to not draw attention.
The staff member will return the bag to the office (either directly to the finance team or to the lock box in the mail room) no later than 10am Monday morning. If Monday is a holiday, the bag needs to be dropped off at the office on Sunday night.

Any money from resource sales must be kept separate and returned to the finance team using a departmental deposit form.

Why can't the count team be a staff member or spouse?
- We ask for lay deacons to be the count team to protect our staff members from being put in a situation where they can be accused of stealing documents. Having a lay count team helps verify independence of the counters.
Why do two people have to be with the money at all times?
- Like above, having two people with the offering at all times helps guard against stealing. Even though we trust our leaders, this precaution ensures good stewardship of our resources.
Why does the bag have to be locked before it can be handed over to a staff member?
- This ensures the amount of money recorded by the count team can not be changed by the staff member. Only the finance team has the ability to unlock the bag.
Why must the bags be delivered to the office no later than 10am Monday morning?
- Church leadership and elders expect a giving update by noon on Monday. Having the bags to the finance team by 10am gives the finance team time to process giving for this leader/elder reporting.

This document should be used every Sunday by congregation teams to account for donations given during services.