Ministry Management System

Enabling growth through leveraging and scaling up the talent and expertise of our leaders ...

bookkeeper

Purchasing Operating Procedure

By

Purpose

The purpose of this operating procedure is to establish, document, and communicate the process for purchasing at YOUR CHURCH.

Scope

The purchasing process should be used by paid staff and/or ministry area volunteers for purchases required during the course of conducting ministry activities at YOUR CHURCH. Purchases include but are not limited to supplies, equipment, books, subscriptions, and any other purchase not normally done via business expense reporting, check request, or petty cash processes. The process begins with the completion of a Purchase Requisition Form and concludes with the receipt of purchased goods.

Responsibility

As with all procedures and other documentation contained in the Management System, it is the responsibility of all ministry area leaders to ensure the details of this process are known and followed by all paid staff and ministry area volunteers. The primary responsibility for this process rests with the Bookkeeper.

Procedure

(1) Complete and Submit Purchase Requisition Form

(1.1) To make a purchase the requester should complete a Purchase Requisition Form.

(1.2) The purchase requisition should be filled out completely by the requester including the requester’s name, department, recommended supplier (if known), account number (selected from the Chart of Accounts), need date, item number (if applicable), description, quantity, and unit price.

(1.3) The requester should include any notes and special instructions that will assist the reviewer(s) in making the approval decision. If needed the reason for the request should also be included in the notes and special instructions section of the form.

(1.4) Once the Purchase Requisition Form is completed and saved for the requester’s records, attach it to an e-mail and send it to the approver (department leader or Executive Pastor). Be sure to CC any other staff members that should be aware of the request.

(1.5) If the requester is a department leader, the completed purchase requisition should be e-mailed directly to the Executive Pastor for final approval.

(2) Review Purchase Requisition Form

(2.1) Every purchase requisition requires the review and approval of a department leader.

(2.2) The department leader should ensure the purchase requisition is completed correctly and that all requested purchases are appropriate and reasonable within established guidelines and departmental expense budgets.

(2.3) Once the department leader reviews the purchase requisition, their approval should be indicated by forwarding the e-mail to the Executive Pastor, including the word “Approved” in the body of the e-mail.

(2.4) The Executive Pastor will review the purchase requisition and indicate final approval by forwarding the e-mail to the Bookkeeper with the word “Approved” in the body of the e-mail. To ensure the requester is notified of the approval, the Executive Pastor will CC them on the final approval e-mail to the Bookkeeper.

(2.5) If the purchase requisition is denied, it will be returned to the requester by return e-mail, along with an explanation of why it was denied. The requester should resolve the issue and resubmit the purchase requisition if desired.

(3) Make Purchase

(3.1) The Finance Department will review the purchase requisition to ensure it is properly completed, including all necessary information as well as the proper approvals.

(3.2) If a purchase requisition is found to be improperly completed or does not include all necessary information, it will be returned to the requester for resolution.

(3.3) After verification of the purchase requisition, the order will be placed based on date needed and availability of funds.

(3.4) Once the purchase has been completed, the Bookkeeper will notify the requester that the purchase has been made and the approximate due date for the goods purchased.

(3.5) In some cases, the Bookkeeper may return the completed, approved purchase requisition to the requester to allow them to make the purchase. In this case, the requester should notify the Bookkeeper when the purchase is completed, including the approximate due date for the goods purchased.

(4) Receive Requested Materials

(4.1) When the Finance Department has received the goods purchased, they are delivered to the requester or other individual as deemed appropriate and/or indicated in the notes and special instructions section of the purchase requisition.

(4.2) The requester is responsible for letting the Finance Department know if there is a problem with the order and if any action needs to be taken.

Related Documents

Bookkeeper Job Description
Chart of Accounts
Executive Pastor Job Description
Purchase Requisition Form

Finance Team Charter

By

Purpose

This policy establishes and communicates the Finance Team Charter as set forth by the YOUR CHURCH Leadership Team.

Scope

The Leadership Team formed and empowered the Finance Team to function as a team of subject matter experts in the accounting and finance area. The team regularly reviews the church’s financial status and advises the Executive Pastor. To this end, this policy includes specifics related to the scope and function of the Finance Team.

Responsibility

The Executive Pastor, reporting to the Senior Pastor, is responsible for implementing and following the specific guidelines and operating parameters outlined in this policy. The Executive Pastor has the primary responsibility for this policy.

Policy

Team Purpose

The Finance Team exists to regularly review YOUR CHURCH’S financial status and financial business practices/processes as an advisory board to the Executive Pastor, who is also the church’s CFO.

The Finance Team is also a sounding board for the Executive Pastor as needed to pursue improved financial business practices, reporting, and decision-making.

Additionally, the Leadership Team may call upon the Executive Pastor and Finance Team to review a contract or proposal requiring the church to make a significant, long-term financial commitment, such as a loan or other contract.

Leadership

The Executive Pastor is the only permanent member of the Finance Team and functions as the leader (chairman).

The Executive Pastor may, at his discretion, assign members of the Finance Team to lead specific projects or other activities performed by the team to accomplish its charter. One such activity could be overseeing a financial audit or other independent assessment of the church’s finances and/or financial business practices.

Membership

Finance Team members should, at a minimum, be active, tithing members in good standing who are completely on board with the church’s philosophy of ministry, especially as it relates to financial decision-making.

All Finance Team members must sign a YOUR CHURCH Nondisclosure Agreement at the beginning of each year of their term. The Executive Pastor keeps these signed Agreements on file.

Finance Team members must have a strong background in finance management, accounting, business management, and/or other areas deemed by the Executive Pastor to benefit the team’s function and purpose.

In the absence of qualified candidates, Leadership Team members may serve as Finance Team members until suitable replacements are found.

The Senior and Executive Pastors identify and nominate candidates for Finance Team membership. They are then reviewed and approved/denied by a majority vote of the Leadership Team.

Team members are asked to serve a three-year term or until a suitable replacement is found.

Team members may be dismissed earlier if the Executive Pastor deems their services no longer helpful or needed by the team. Team member dismissal requires Leadership Team approval.

Authority, Duties, Responsibilities, and Regular Activities

As outlined in this policy, the Finance Team has no authority and is not formally involved in any financial business decisions outside its advisory role.

The Finance Team meets regularly and reviews financial reports and other information as needed to assess the church’s financial health properly. The Executive Pastor prepares reports and other information as needed in preparation for all Finance Team meetings.

As part of every meeting, the Finance Team reviews the church’s Cash Flow Management Strategy and formally determines its recommendation on the current cash flow management “level.” The level recommendation is recorded in the meeting minutes. The Leadership Team may accept or change the recommendation at its sole discretion.

The minutes of all Finance Team meetings are recorded by the team member assigned. All team members review them, and once approved, they are distributed to the Leadership Team and kept on file by the Executive Pastor.

The Finance Team’s recommendations are given to the Executive Pastor, who reviews them with the Senior Pastor. If desired, the Senior Pastor, at his discretion, may submit Finance Team recommendations to the Leadership Team for review, consideration, and, if required, approval.

The Finance Team may also serve with the Executive Pastor in the completion of periodic financial audits.

Dissolution

If, at the discretion of the Leadership Team, the Finance Team is no longer needed, it can be discontinued with or without notice.

The dissolution of the Finance Team will be preceded by a final meeting during which a Finance Team Final Report will be created. The final report will be submitted to the Leadership Team and kept on file should the need arise to create a Finance Team at some point in the future.

Related Documents

Church By-Laws
Cash Flow Management Strategy
Nondisclosure Agreement

Bookkeeper Job Description

By

General Description

The Bookkeeper is responsible for managing church finances and financial business processes. This includes processing weekly offerings and other forms of income, preschool tuition billing and payment processing, and bill payment as well as oversight of purchasing, business expense reporting, check request, petty cash, and payroll processes.

Essential Job Functions

  1. Receive, count, enter, and deposit weekly tithes and offerings received via weekend services, mail, online, stock transfer, etc.
  2. Produce preschool tuition billing documentation and receive and process monthly tuition payments.
  3. Receive, review, record, and pay bills and other expenses as directed.
  4. Plan for upcoming expenses and manage cash flow as required to meet the operational needs of the church.
  5. Establish and manage purchasing, business expense reporting, petty cash, check request, and other financial business processes.
  6. Manage payroll for church staff ensuring funds are transferred and payroll data is entered each pay period.
  7. Establish and manage bank accounts as the church’s business needs dictate.
  8. Update and distribute weekly Stat Sheet to church staff, Leadership Team, and other individuals as directed.
  9. Produce and distribute quarterly and annual general and building fund giving statements.
  10. Assist the Executive Pastor and other church staff in developing an annual financial plan.
  11. Perform other duties as assigned.

Education and Experience

This position requires a minimum of 3 to 5 years experience as a accounting/finance person in a church or business environment. Possession of a BA/BS Degree in Accounting, Finance, or related field is required. (Extensive accounting/finance, in some cases, can be substituted.) The successful individual will also possess a working knowledge of Quickbooks (or other similar software applications) Microsoft Office (including Excel), church database, and other related applications.

Position Structure and Level

Grade: TBD
Reports To: Executive Pastor
Classification: Exempt
Category: Regular Part-Time
Staff Designation: Administrative Staff

Related Documents

Staff Policy Manual
Staff Policy Manual – Job Descriptions Section
Compensation Program