Let us take a candid look at the underlying principle of these words of counsel in relation to "Carefulness in Using and Reporting Evangelistic Funds."
Begin in the Right Way
After you have received all or a portion of your conference appropriation, you should immediately open a special checking account in the name of your crusade. Deposit all income from the conference or nightly offerings with this account. Pay all workers and helpers by check when the amount to be paid exceeds five dollars. Pay all other expenses by check and request a marked, stamped, or signed-paid receipt for each check written.
There may be times when the writing of a check for a small amount will not be convenient. In this case, a petty cash fund, established at the time you open your special checking account will be useful. The amount of this fund may vary according to the size of your effort. I would suggest a minimum of $25 and a maximum of $100. Whenever funds are disbursed from petty cash, be sure that properly signed vouchers are used to replace the cash given. These vouchers should be carefully filed so that they will always be available to verify your petty cash balance. Hold to this plan and push it forward firmly. You may have someone assigned to help you. Do not permit them to deviate from your plan.
A Well-matured Plan
Do everything according to a well-matured plan, and with system. Establish a special file for holding all returned checks and receipts as well as vouchers. File them in numerical order or according to date. Observe to see that all charges and balances are correct. Remember that the funds you are handling are sacred. Don't, through carelessness, misappropriate one penny of this money, and you will sleep well at night.
Reporting to the Conference
It has been suggested by our union auditors that your conference appropriation be sent to you periodically during your campaign as it is needed. They have also suggested that before a second portion of your appropriation is sent to you, all receipts and vouchers for your first allotment should be received by the conference treasurer. This is a good plan, especially in large efforts lasting for a period of eight weeks or more. Remember that all funds appropriated to you are charged to your personal account until such time as valid receipts are received and credited to your account. The sooner the charge against you is liquidated the better you will rest.
When in Doubt, Don't
If you are not sure of what you should or should not purchase with evangelistic monies, don't buy until you are sure. A safe guideline to follow is this: Any equipment or supplies for evangelism, if they are to be owned by you, cannot be purchased with evangelistic funds. You have been granted a yearly equipment allowance for this purpose. If items such as record players, tape recorders, organs, pianos, public-address systems, film projectors, filmstrips, et cetera, are needed and are purchased with evangelistic funds, the same become the property of your conference. In this case, after the use of this equipment, it must be turned in to the conference for proper registration at the close of your effort, or you must receive permission for continued use in church evangelism from your conference officers. In either case, all equipment of this kind must be recorded at your conference office. When not in active use, this equipment must be turned in to the conference.
Proper Use of Evangelistic Expense Report Forms
- Print or type, don't write.
- List all receipts in numerical order.
- Send duplicate deposit slips showing all deposits of conference funds and nightly offerings.
- Send all cancelled checks and receipts.
- If possible, add up all columns with an adding machine and send the tape with your report.
- Double check all balances for accuracy.
- Send your report to the conference by registered mail.
- Send your final report to the conference office no later than the second week after the close of your effort.
Take Hold Courageously of the Work
The results of taking hold courageously of the work that needs to be done makes all of your efforts a pleasure and brings success. Evangelism is a godly business that will pay big dividends if it is started in the right way. Getting a good start financially is important. Maintaining that good beginning, and pushing it forward according to a well-matured plan will fortify your conscience against any related guilt and will contribute to a more powerful ministry.