BP 11122023 129pm - Flipbook - Page 22
include space for Mass date and time, count date, and counters signatures. Total cash, checks,
and amount collected should be documented. The count should be further documented by total
loose cash, envelope cash, envelope checks, and loose checks. Total number of checks counted
should be documented for envelope checks and loose checks. Envelope cash and loose cash
should be documented on count sheet by currency and coin denomination.
Count Sheet Documentation: Count sheets, parishioner envelopes, etc. are official church
documents. Count sheets and notations on envelopes should be completed in ink. Count sheets,
parishioner envelopes, etc. should be neat/free from errors and any changes should be initialeddated-explained. White-out should not be used and blank envelopes should be retained.
Dual Control: Two people sitting side by side should count each Mass/collection, working on
the same batch at the same time, thus achieving dual control until that type of fund is verified
and documented on the count sheet. Both counters should sign count sheet evidencing dual
control.
Envelope Processing: Counters should open each parishioner envelope, verifying amount
received agrees with amount noted on envelope front. Counters should distinguish between cash
and check (example write: (C) for cash and (Ch) for check) received in envelopes and note cash
or check amount and check number on envelope front.
Check endorsement: If remote deposit is not used, counters should restrictively endorse checks
immediately, i.e., before beginning count.
Loose Checks: Loose checks should be copied; however, they should not be removed from
count room until accounted for as follows: One counter should generate a calculator tape of
loose checks and a second person should copy loose checks. Upon return from copier, a second
tape should be generated ensuring no missing checks, copies are totaled to make sure all of the
checks were copied, effecting dual control. A small, portable copier should be considered for
count room so that checks do not have to be removed from the room.
Deposit Summary: The lead counter should list all deposits separately on a deposit
summary/recap sheet by type: e.g., offertory by Mass, by collection and by miscellaneous
receipts It is recommended that no more than 2 deposits slips be created per weekly count.
Individual deposits should be combined into two deposits (cash and checks) or one large deposit,
if bank separately identifies amount of cash deposited on bank validated deposit documentation.
Deposit: Deposit should be prepared in count room with the lead counter and/or other counters
present. Deposit should not be removed from count room until placed in a tamperresistant/tamper-evident moneybag that is sealed.
Immediately following count, original count sheets should be handed to an independent party,
who should compare amounts to bank-validated deposit documentation and posting reports. The
22
