The Church Treasurer and the treasury team serve an important function of the church. They are the custodian of all church funds. These include conference funds, local church funds, and funds belonging to auxiliary organizations of the local church.
Local church funds include church expense, building and repair funds, and the fund for the poor and needy. These funds belong to the local church and are disbursed by the treasurer only by authorization of the board or business meeting. However, the treasurer shall pay from the expense funds all bills for local expense that have been authorized by the board.
Auxiliary organization funds include such funds as church outreach programs, family life, Adventist Youth Ministries, Adventist Community Services or Dorcas Society, Sabbath School expense, and that portion of the health ministries funds belonging to the church. All money received by and for these organizations is turned over promptly to the church treasurer by the secretary of the organization, the deacons, or whoever has received the funds. These funds belong to the auxiliary organizations of the church. They may be disbursed only by order of the auxiliary organization to which they belong.
The treasurer provides receipts for all funds received. On receiving money from the treasurer, the secretary of the auxiliary organization provides a proper receipt to the treasurer.
When an offering is taken for worldwide missions or for any general or local enterprise, all money placed in the offering plate (unless otherwise indicated by the donor) is counted as part of that particular offering. All offerings and gifts contributed by individuals for a specific fund or purpose is used for that purpose. Neither the treasurer nor the board has the authority to divert any funds from the objective for which they were given.
Financial documents, vouchers, or receipted bills are secured for all funds received and disbursed in accordance with the system authorized by the local conference. The conference treasurer, or other individual appointed by the conference committee, audits the church financial records each year. The treasurer’s books and other financial records relating to the work of the treasurer may be called for and inspected at any time by the conference auditor or by the pastor, district leader, head elder, or by any others authorized by the church board.
Reports of all funds received and disbursed is presented at the regular business meetings of the church. A copy of these reports are given to the leading officers.