Monthly Internal Audit Checks

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I encourage all my clients to have an annual audit. You can find reasonably priced audit firms who will also provide assistance throughout the year with tricky questions.

In addition, I encourage my clients to have an Internal Auditor, typically the church’s treasurer if they have a financial assistant doing the books (or the Finance Committee chairperson if the treasurer is doing the books).

The procedures the internal auditor does each month are quite simple:

  1. After the month ends, the internal auditor receives the general ledger detail for the checking account. That lists every payment and deposit.
  2. The internal auditor will review the list and select up to 10 deposits and/or withdrawals for which he would like to have more information.
  3. The Finance Assistant finds the source documents for the requested deposits or withdrawals and has them in a folder in the church office for the auditor to review. These documents should never leave the church; the auditor can review them onsite.
  4. The auditor make notes and, if necessary, talk with the staff person or supervisor if there is an expense or receipt for which he needs further clarification.

That’s it. It is very simple and it is done every month. Church staff will be informed that every one of their expenses is subject to a random inspection and that will ensure they attach appropriate documentation and in a timely way. It also provides a sense of lay member oversight so that the church can know that there is someone “guarding the guards.”

The monthly bank reconciliation summary should also be sent to the treasurer. This is done to provide more detail about checks and deposits that cleared or haven’t cleared.

 

Lead On!

Steve

Church Safety, Security, and Emergency Procedures (part 4 of 5)

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Emergency Procedures

In the event of a building emergency or natural disaster, having clear emergency procedures in place adds a layer of security to an organization and peace of mind to its members.

  • Outside evacuation (in case of fire, gas leak, etc.)
  1. Children’s teachers escort all students to a parking lot (take roll with them to make sure all are present).
  2. Hall monitors help get non-verbal children to a parking lot.
  3. Ushers escort worshippers to a parking lot.
  4. All teachers and workers/volunteers work to get people outside.
  5. Designated person(s) must go through the building to confirm evacuation.

 

  • Inside evacuation (in case of tornado, lockdown, etc.)
  1. Children’s teachers escort all children to an inside, lower-level hallway (take roll with them to make sure all are present).
  2. Hall monitors help get non-verbal children to an inside, lower-level hallway.
  3. Ushers escort worshippers to large room such as a fellowship hall.
  4. All teachers and workers/volunteers work to get people to an inside, lower-level hallway.
  5. Designated person(s) must go through the building to confirm evacuation.

 

Lead On!

Steve

Wills for New Parents

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My wife and I have had two babies. All that we thought about for months and even years was having enough diapers on hand and getting enough sleep. Seems like we constantly ran out of both. New parents are usually overwhelmed with all the needs and their desire to do everything correctly.

There is one thing that very few new parents ever think of: getting a new will. When you have a baby, your legal status changes because you are now guardians of another human. You have assets to distribute in the event of your death and you need to find someone to care for your child(ren) in the event both parents die before the kids turn 18. There’s a LOT to think about legally when you have a baby but this occurs to almost no one.

What if members of the church who are attorneys met with the couple and drafted a very simple will. I know that some wills can be done online but I can assure you that there is nothing like talking to a person to craft your will, especially for new parents. Having a “Wills Ministry” can provide an opportunity for church members to help (and get to know) other members of the church. If the couple has a more complicated legal status, the lawyer can help them negotiate that in a paid-for will.

Doing this for new parents tells the parents that the church is concerned about them and their new addition. It also communicates to attorneys that there are ways for them to be of professional service even in their own church.

 

Lead On!

Steve

Church Safety, Security, and Emergency Procedures (part 3 of 5)

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Security

Security should exist in several layers, and it involves personnel. Consistent people acting in consistent ways and using consistent procedures builds trust and security within an organization.

  • Innermost layer: Teachers in each classroom should be there on a regular basis and should know the children personally. They should also know which parents are allowed to pick up which children. Teachers should also be trained in security procedures such as what to do if a child is lost or taken by an unauthorized person.
  • Interior layer: Hall monitors (two per hall) should be present to forbid unauthorized persons from walking through hallways in the children’s/youth areas. Only parents, teachers, and children should be allowed in these areas. Hallways in these areas should not be used as cut-throughs to other areas. Hall monitors are also helpful in fetching supplies for teachers, summoning parents, etc. Their primary responsibility is to be visible as monitors. They should wear name tags to label them clearly.
  • Perimeter layer: If a church can afford to hire a police officer to direct traffic at the main entrance, the officer can be a part of the church’s safety and security system. He/she can act if necessary when/if there is a breach of security requiring action (if a child were abducted, the hall monitor or teacher could potentially notify the officer before the offender leaves the church property). A hired officer can also summon backup quickly from other police officers if it becomes necessary. The church should have a check-in system at the main welcome desk/area in order to document which safety officer, doctor, nurse, etc. is “on duty” each Sunday. Mobile numbers need to be readily accessible for these people to ensure a quick response from them when needs arise.
  • Comprehensive layer: Every church should implement a Safety Officer Team whose primary function is to protect people in worship services. The team is a great way to give volunteer opportunities, especially to members trained in safety and security (current or former police officers, security guards, etc.). At least one member of the team should be present at each worship service. Offenders who seek to harm individuals often desire notoriety, and a potential attack on platform personnel (particularly the Senior Pastor) is a way to gain that notoriety.

 

Lead On!

Steve

 

Signs from God

Throughout my life I’ve asked God for signs: what job to take, what woman to date, where to go to school, what house to buy, etc. You probably have done the same. But as I read the Bible, I notice something interesting: almost every “sign from God” is different from the others.

God doesn’t like to repeat signs. God does original things; God is creative.

That’s hard on humans, though. When I ask God for a sign, I’m expecting to see something that I recognize is a sign from God (not from someone or something else). I’ll recognize the God-sign because I’ve seen it before. But that doesn’t work with a God who does original stuff all the time.

How do you know when a sign is from God?

Three ways: you talk with God (a lot!), you talk with others (a lot!), and you think about who you are (a lot!). If there is consensus between all three conversations (with God, others, & yourself), then you should probably do it. But if any one of the three tells you to pause, then stop.

Just remember this: God is all about creation and doing unique things. God made you different than everyone else that has ever existed. God will do things for you that God will never do for anyone else.

The next time you ask God for a sign, you may not recognize the sign. Instead, listen closely to God, your friends, and even your inner voice. Learn to recognize those voices – you’ll recognize them because you know and trust them. That is the best – and most unique to you – sign there is.

 

Lead On!

Steve

Church Safety, Security, and Emergency Procedures (part 2 of 5)

Safety

Safety measures are most effective when several layers exist (overlapping systems which support each other). Note: Using the term “safety” more often than the word “security” is wise, because “safety” has a positive connotation; “security” has the potential to imply a threat.

 

Suggested “layers” or systems for safety can include:

  • Use biometrics (fingerprint) check-in systems at stations for all children ages birth through fifth grade (preschool and elementary areas). Alternatives like bar-codes or cards can be used, but those are easily forgotten or left at home (not as consistently secure). These systems using bio-metrics can use a parent’s fingerprint to generate a paper stub containing a lot of information pertinent to the child (information initially entered by the parent or a staff member). The church can configure the information according to its needs. Once check-in stations are active, the stub system should be mandatory and used every time preschoolers and children go to their classes for programming.
  • Use a beeper/buzzer system for all pre-verbal children (usually birth through age two) to allow parents to be summoned quickly if necessary. Beepers are personal, private, and easy for a parent to hear/see in order to respond. These can also be helpful for older children with special needs who may have communication issues.

NOTE: Investigate smartphone options/apps which might address some or all of these needs. This technology is rapidly developing and should be regularly considered in light of the new options available.

  • Install safety cameras to monitor all hallways and exit doors, angled to view people as they leave the church/area. Do not draw attention to them; people who potentially seek to do harm will notice their presence. Average churchgoers might be alarmed or perceive danger if you raise their awareness.

 

Lead On!

Steve

 

Budget Categories

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Church budgets have only three categories: buildings, staffing, and programming. The following analogy is not exact (no analogy is) but is useful for illustrative purposes.

  • Buildings are the skeleton of a church
    • Facilities and grounds contain many, but not all, the activities of the church. This is the place where society expects to find members. This is the place that is considered by everyone to be a safe place, a sanctuary from the world.
  • Staffing is the heart and brains of a church
    • Personnel are what decide the vision and leadership of the church. The staff guide the volunteers to do more, worship better, reach out to others, learn deeper, and care more thoroughly for others.
  • Programming is blood and muscle of a church
    • The activities of the church provide the energy and excitement; they demonstrate to the world what the church is all about. The programs, mission trips, worship services, educational activities, outreach efforts are the tools the church uses to attract and retain others.

Too often I’ve seen churches decide to reduce one of the three (typically, programming) without understanding the full consequences of their actions. Reducing programming can leave the church paralyzed. Not having a building can cause the church to lose its relationship with the community because it can meet elsewhere anytime it chooses. And not having staff (or having little staff) could mean having nice facilities & volunteers but they are aimless.

Think about the synergy of all three. They are a tripod which support each other and the purpose of the church. But if one of these is weaker or stronger than the others, the church can get lopsided.

 

Lead On!

Steve

Church Safety, Security, and Emergency Procedures (part 1 of 5)

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Safety and security policies are critical in the church. Establishing and following these procedures will:

  • Take steps toward protecting people (especially children) from people intending to do harm to others,
  • Take preventative steps toward protecting people from a natural disaster or event with the potential to cause harm, and
  • Help protect the church from potential litigation stemming from incidents in which these procedures are necessary (without such a policy, the church is more vulnerable).
  • Unify members and staff in an effort to promote, practice, and provide funding for procedures that ensure peace of mind for all members and guests.

 

Lead On!

Steve