What Are the Procedures for Counting Church Offerings?

Good practice follows the Charity Commission’s guidance on financial controls.

• Have at least two people count every collection together, ideally from different households.
• Count soon after the service, somewhere private and secure.
• Record the total on a counting sheet, broken down into notes, coins, cheques and envelopes, and have both counters sign it.
• Keep Gift Aid envelopes with the sheet, as HMRC may ask to see them.
• Bank the money as soon as possible, without taking anything out for expenses. Until then, keep it in a safe or locked cash box.

Someone other than the counters should check the bank statement against the counting sheets.