All financial best practices depend on reducing the risk of embezzlement or theft by increasing transparency and detection by creating systems and roles that segregate key duties.

Here are some general rules to use in your congregation:

• People who control budget line items or make purchases should not be allowed to sign checks or maintain the financial records or reports.

• People who handle collections or deposits should not be allowed to sign checks or maintain the financial records or reports.

• People who sign checks should not be allowed to handle deposits or maintain the financial records or reports.

• People who maintain the financial records or reports should not be allowed to sign checks or handle collections or deposits.