Encourage parishioners to use envelopes and to write checks.
There must always be two or more people in control of the collection at all times – no one may be alone with the collection either in church or while it is being counted.
The collection should be in a visible location during Mass and secured in a locked and/or secure location as soon as possible after Mass.
The collection is to be counted by a team of at least 2 unrelated people, with more than one counting team, where possible.
The counters are to record the cash, coin, and checks using duplicate deposit slips.
When possible, checks are to be prepared by someone other than those authorized to sign checks.
Blank checks are not to be signed in advance.
Bills are no to be paid with cash.
No debit cards are allowed on any Parish checking accounts.
No checks are to be made payable to cash except for the maintenance of a small petty cash fund. Complete documentation of petty cash must be included and approved.
Bank statements must be reviewed by the Pastor and/or church administrator. Particular attention should be given for possible unknown payees, checks not signed by authorized signers, and any unusual items.