BP 11122023 129pm - Flipbook - Page 18
OFFERTORY RECEIPTS
Usher Procedures: Immediately following the collection, two ushers together should remove
receipts from baskets, place receipts into tamper evident moneybags, seal the moneybag, print
and sign their names on each of the bags, print and sign the bag log, and place moneybag in the
drop safe. Ushers should not sort or pre-count collection. Money counters will do this. Note:
Offertory receipt procedures should be established in writing and implemented at each parish,
mission, and campus center. See Collection Procedures for Ushers.
Local Charities: St. Vincent de Paul Society, Habitat for Humanity, and other local charity
receipts should be collected under dual control and properly safeguarded until remitted to charity
representatives for deposit, posting, and tax acknowledgement, as they are separate, legal
charities.
MISCELLANEOUS CASH RECEIPTS
Miscellaneous receipts include all monies received via mail and walk-ins by clergy, employees,
volunteers, and other individuals in all parishes, missions, campus centers, schools, ministries,
departments, organizations, etc.: i.e., all receipts other than those received through the offertory
collection process.
Consistent Process: Miscellaneous receipts should be processed in one consistent manner.
Cashier: Cashiers should be designated as those individuals authorized to receive money on
behalf of the Church.
Cashier Supplies: Receipt books, bank endorsement stamps, cash box, and other appropriate
supplies should be provided to cashiers as necessary. The bank endorsement stamps and blank
receipt books should be stored in a secured place.
Receipt Books: Receipts should be used to acknowledge receipt of money and assist in the
reconciliation of revenue. Receipt books should be three-ply, pre-numbered and preprinted with
parish, mission, or school name. Generic receipts should not be used.
Receipts: A receipt should be provided when money changes hands to record the transaction,
regardless of payment type: i.e., cash, check, money order, and credit card. However, a receipt
may not be necessary if the receipt of money will be acknowledged in some other manner: e.g.,
statement for tuition or letter for donation or it is an event where another method can be used to
account for the money received. For sporting events, dances, etc., pre-numbered tickets can be
used and accounted for/reconciled after the event: e.g., cashiers at the event are issued tickets in
series 1 to 100 and if 50 tickets are sold at $5 each, the remittance should be $250 and a
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