PART A - PROCEDURES TO VERIFY THE OFFERING CONTROL SHEET TOTALS
a. The offering must remain in full view of the congregation after collection.
b. The money must be under the control of two people at all times.
c. The offering is immediately counted, recorded, and verified.
d. The money is secured in a bank night depository or placed in the chapel safe until deposit
on the next banking day.
e. The offering control sheet does not have a number on the lower left corner because it is not
a standardized form.
f. Overseas, you may get a lot of foreign currency in the offering, and need a form to show the
break down of that currency as well as U.S. dollars.
g. In the United States you may find a different form wherever you go. You may find that it is
called an "Offering Tally Sheet", an "Offering Count Sheet", or even an "Offering and
h. The important point to remember is that the offering MUST be recorded.
Selections for Verifiers.
a. Figure 2-1 shows recommended selections for verifiers with the intended purpose to prevent
collusion, fraud and/or theft.