Church Treasurer's Manual

North New South Wales Conference of the Seventh-day Adventist Church


In response to the grace and calling of God, the Seventh-day Adventist Church exists to fulfill the commission of Jesus by experiencing and sharing the good news of salvation. Empowered by the Holy Spirit, our church will be characterised by spirituality, teamwork, ministry, nurturing and accountability.

Christians are God's stewards, entrusted with His resources and, as His partners, are responsible to manage them in harmony with His guidelines and principles. The divine counsel is that, as His stewards, we are to “be found faithful” (1 Cor. 4:2 NKJV). Stewardship concerns the entire Church family and involves our recognition of the sovereignty of God, His ownership of all things, and the bestowal of His grace upon our hearts. — Church Manual Ch.11 (Revisions). Good stewardship of our limited financial resources is vitally important. It is dependent on neat and accurate accounting records, founded on consistent ‘best practice’ principles and rules.

It has been a longstanding determination of the North New South Wales Conference to provide comprehensive support services to all of the local churches it
cares for. The Local Church Support Services Department was established primarily to provide support, resources, guidance and training to Local Church Treasury Teams. It is the sincere desire of all conference Treasury personnel to help improve local church functionality so that a stronger, more vibrant financial structure will protect church assets, and contribute directly to the mission of the church.

The Church Treasurer’s Manual provides vital information on operational policy and procedures in the Local Seventh-day Adventist Church situation. This manual will be reviewed on an annual basis. Feedback and comments from Local Church Treasurers is welcome. The latest version of the Manual is available online on the NNSW Conference website:

In addition to this manual, the NNSW Conference Local Church Support Services Department provides ongoing training and support for all Local Church Treasury Teams. The New Treasurers' Orientation Day is held annually in February/March for all new appointees. Two presentations are made at the conference's Big Camp. Local Church Treasurers are also offered support on a daily basis, with one-on-one training provided where possible.

We accept our responsibility to be held accountable to God, the church and corporately to each other. We are accountable for the use of the time, talents, spiritual gifts, position and resources that God gives us in working together in fulfilling His mission.

The Church Treasurer's Manual is a resource for treasurers of Adventist Churches around the North New South Wales Conference. It is reviewed regularly to ensure it remains relevant and up-to-date.

To download the entire Church Treasurer's Manual (March 2015 update), click HERE (3.2MB).

To download the 2015 issue of the TOORS Church Treasurer Training Manual, click HERE (1.7MB).

To access individual sections of the previous version of the Church Treasurer's Manual, follow the links below.

Section 1 — The Church Treasurer

> Ethics of Church Officers
> Responsibilities of the Church Treasurer                                  
> Segregation of Duties                            
> Conflict of Interest

Section 2 — Treasury Administration

> Methods of Reporting
> Bank Accounts
> Church Treasurer's Supplies
> Local Church Record Retention Policy

Section 3 — Transaction Processing — Income and Expenditure

> Cash Counting
> Receipting Income
> Conference Offering Calendar
> Bank Deposits
> eGiving
> Credit Card Processing
> Payments
> Goods and Services Tax (GST)
> Conference KCHURCH Current Account
> Conference KFUND Account

Section 4 — Budgeting and Reporting

> The Purpose of Financial Reports
> Bank Reconcilliations
> Monthly Reports to Conference
> Financil Reporting to the Local Church
> Budgeting

Section 5 — Local Church Audits

> Reasons for Audits
> Documentation Required for an Audit
> Audit Report

Section 6 — Local Church Employees

> Policy for Employment of Workers in the Local Church
> Salaries and Wages
> Employment Classifications

Section 7 — Risk Management — Insurance

> Risk Management Service
> Cash in Transit
> Cash in Safe
> Extra Risks
> Personal Accident

Section 8 — Funds for Church Growth

> Conference Evangelism Funds
> Building Grants from NNSW Conference
> Building Grants from SPD
> Local Church Loans

TOORS Church Treasurer Training Manual (PDF, 1.7MB).