Members - Finance info to Church 5004-01 ZZchu

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                              TO: Interested Churches                                                                                     FROM: Jim Bramer, Retired CPA-Auditor
                                                                                                                                                                  FILE: 5004-01/chu

                              RE: Church Finance Info to its Members                                                        Originated:  January 1988                                         

      >    It is important for the Church family to have an overview of the Church's finances.

     ->    Church Bulletin - show whole dollars; reflect weekly giving need per budget and amount of actual per last week on a weekly basis and fiscal year to date basis - per examples below:


       1>   Weekly General Fund Needs                5,500
       2>   Actual amount received last week      4,600
       3>    Operations/Budget to date:  +  1,398 ( if the YTD General Fund is operating in the black) or  -  788  (if the YTD General Fund is operating in the red) July 1, through last Sunday or xx/xx/xx.  Below is a example of what one Church includes in their weekly bulletin:

                           General Fund Budget:
    Last Week's Giving to the General Fund     $21,948  (1)YTD Giving    $538,694
    Weekly Need                                                       $29,898      YTD Need       $538,164

    Weekly Giving to the Building Fund  (1)      $  8,967       To date        $399,572

       (YTD = Fiscal Year to Date)
       (1) Or some other high profile Church project

    ->     Clearly show status at periodic membership meetings.  If Missions is funded from special offerings, show separate budget vs actual, at least monthly. Go to   5012   for a link to a sample "Big Pix" report that could be used for this purpose. Some Boards allow a member to see during the year the latest "Big Pix" upon request.   Click Here for samples of other reports.

    ->     Annual Reports - make good use of Pie Charts and Bar Graphs to visually portray financial status and flow during the period.  



 Please Click here for list of Church resources here on   This publication originated in January 1988 and was   UPTD:  February 24, 2013