The Unitarian Universalist Community Church of Santa Monica

Finance Operations

Approved by the Finance Committee 1-18-04

Handling of Receipts and Expenditures

1. All cash and checks received by the Church are placed in the Church safe immediately upon receipt, and are recorded in the Church’s accounting records and deposited in the appropriate bank account by the Administrative and Finance Assistant each week.

2. Requests for payment or reimbursement should be in writing, preferably on a Request for Check form, stating the payee, purpose and amount, bearing an authorized approval signature (see 4. below; may be that of the preparer of the request), and accompanied by receipts for monies spent.

3. It is preferred that expenditures be made by check drawn on the Church’s primary checking account, which checks require two authorized signatures. The Administrative and Finance Assistant prepares these checks in accordance with completed and properly approved Request for Check forms delivered to him, and either he or the Church Administrator mails or otherwise distributes the checks after they have been signed.

a. On occasion, monies expended in connection with events having cash receipts may be reimbursed out of those receipts by the responsible group before turning funds over to the Church, if an accounting of all receipts and expenditures is provided.

b. Small expenditures may be made by check drawn on the Church’s secondary checking account (maintained in lieu of petty cash, with a balance under $600), which checks require only a single signature by either the Church Administrator or the Director of Religious Education.

4. Check Requests require approval by one of the following persons:

a. For expenditures against operating budget accounts, the staff member or committee chair responsible for the budget line item being charged (all Facility Maintenance and Equipment & Facility Improvement accounts except for Design & Décor Miscellaneous are the responsibility of the Church Administrator).

b. For expenditures from the non-operating-budget Dedicated Funds, the fund coordinator for the applicable fund.

Accounting for Receipts and Expenditures

5. All receipts and expenditures by the Church, or in connection with programs administered by the Church, are entered in the Church’s accounting records by the Administrative and Finance Assistant, which entries include allocating each receipt or expenditure to the appropriate account(s) in accordance with the Chart of Accounts, Account Definitions, and Accounting Actions documents maintained by, or at the direction of, the Finance Committee.

6. Expenses for routine supplies and administrative support provided by the Church office for activities that are an integral part of the Church operations, are charged to the pertinent office accounts rather than to the budget of the particular activity involved. Such expenses incurred for Affiliated Organizations (currently the Women’s Alliance) or outside organizations are charged to those organizations.

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