It is helpful to know that APC has for years maintained financial procedures that are intended to keep the monies you donate safe from theft and loss. At least two people count the offering each Sunday and cross-check each other’s work. The Financial Office on the ground floor has its own lock, and the pastor cannot access it. Financial records in the office are maintained on a password-protected computer. The pastor, church treasurer, and financial secretary do not have signature authority on the church’s bank accounts. A church member who has no other role in the church’s finances signs all checks. The pastor, church treasurer, and financial secretary have no authority to sign contracts; only two designated elders can do so. All contracts involving an expenditure of over $5,000 must be approved by the Session. As required by the Book of Order of the PCUSA, financial records are reviewed each year and an accountant’s review report is submitted to the Session. The church has always maintained fidelity, forgery, and crime coverage as part of its insurance.
--Bob Hoelscher, Church Solicitor and former Treasurer
