How does online giving get tabulated and accounted for?

Online giving is linked to Doxa’s church database, where each person has a profile. Access to the giving section of the database is extremely limited to only those approved with a financial role of responsibility.  When a person uses their secure online giving account, the donation automatically links to his or her own profile.  A giving history of each donation is recorded by fund selected – either General, Building, registration for a study or an event, etc.  Donors can setup scheduled automatic donations, with the ability to customized by specific date, week or month, etc.  Donors can click on their account to initiate giving at any time.  Giving history and a giving statement can be accessed through a person’s profile through Doxa Planning Center.  Create an online giving account with Subsplash here.

 

How does in-person giving get counted, reported, verified?

In person checks or cash (including mail donations) are counted by a finance team using double custody method at all times.  An electronic check-reader is used to record check information into Doxa’s church database where it is matched up with the person’s profile.  Donations are recorded based on designation of funds (General, Building, registration for a study or event, etc.).  Cash donations are entered manually in a similar manner, matching to the person’s profile if the cash is in an envelope with a name on it.  Recording of the offering is verified and reconciled each week, comparing designation details to recorded details.  Cash donations are entered manually to match up with a person’s profile, similar to checks. 

 

How does the budget (generally) get established?

Each year a budget is establish by reviewing prior year expenses, and keeping in mind ministry plans for the upcoming year, as well as giving trends and growth of the church.  Each ministry lead is involved in the budget process.  Based on  complied information from financial reports and ministry leads, a draft budget by area of ministry, including descriptions and explanations is created and reviewed by the elders.  After prayerful consideration and discussions, reiterations are complete, and a final budget is presented and approved by the elders.  For a more thorough answer to this question, see our Budget page here - https://www.doxachurch.net/budget

 

How do financial reviews take place?  

A weekly cash flow is distributed to Elders to track current and anticipated giving and expenses.  A monthly ministry budget vs. actual report is distributed and reviewed by each ministry lead.  A quarterly financial overview report is discussed and reviewed by the Elders and the Deacon of Finances with the Director of Finance at a quarterly meeting.  Adjustments are occasionally made based on the most up to date information, unforeseen needs arising, and ministry growth.  Finally, monthly reconciliations are performed by a non-staff accountant.

 

What are the important separations of powers to maintain financial integrity?

Access to in-person offering is only possibly by use of a code and a key, ensuring double custody and separation of duties.  Codes and keys are assigned to ensure ministry and staff teams are kept separate and volunteers do not include family members.  

Separation of duties is practiced when counting, recording and depositing in-person donations.  All in-person offerings are handled, processed and stored in a locked and secure location by key and codes access. 

After deposit, all checks are destroyed as recommended by bank regulations.  

Online donations are setup using a secure PCI Level 1 certified (same level as banks) outside source.  Doxa has no access to details of credit card or bank account information. 

Expense recording is required on all transactions.  This means the ministry lead must categorize by budgeted account and requires their signature when submitted with receipt/documentation.  Expenses over $250 require an additional staff approval signature  Expenses over $2,000 require an elder approval signature

 

Who sees my giving history?

Giving history is strictly confidential.  Doxa takes great care to ensure only those with the financial responsibility to record and enter offering see current donations and/or giving history; this information is strictly confidential and is not shared or discussed with anyone outside of the finance role of responsibility. Specifically, our Lead Pastor Scott has zero involvement or access to giving history.  Elders, deacons, other pastors and leaders have zero involvement or access to giving history.