COLLECTION OF ALMS AND OFFERINGS

The Anglican methodology for handling church offerings is rooted in the principles of stewardship, accountability, transparency, and canonical order. While procedures vary somewhat between Anglican provinces and dioceses, the practice is broadly consistent.

Anglican Principles

1. The Offering Belongs to God

Once presented during the Offertory, the money is no longer regarded as belonging to individual donors but as the Church’s offering to Almighty God, entrusted to the parish.

“Honour the LORD with thy substance…”
Proverbs 3:9 (AKJV 1611)

2. The Incumbent Is Not the Custodian

In Anglican polity, the priest is responsible for the spiritual administration of the parish, but is not ordinarily the sole custodian or controller of church funds.

The custody and administration of parish finances are normally entrusted to:

•	The Churchwardens
•	The Treasurer
•	The Parochial Church Council (PCC) or Vestry/Parish Council, depending on the province.

This separation protects both the parish and the clergy.

3. Counting the Offering

The customary Anglican practice is:

•	Count the offering as soon as possible after the service.
•	At least two authorised persons count together.
•	Both sign the counting sheet or offering register.
•	The amount is entered into the parish financial records.

4. Safe Custody

Until banking:

•	Money is placed in a church safe or locked strongbox.
•	If no secure church facility exists, it is held temporarily by an authorised church officer under diocesan policy.
•	The offering should never be left unattended in the vestry or church building.

5. Deposit Intact

A long-established Anglican financial principle is:

All offerings are banked intact.

No expenses are paid directly from the collection before it is deposited.

6. Prompt Banking

Offerings are deposited:

•	As soon as practicable.
•	Normally on the next banking day.

7. Audit Trail

The records should include:

•	Date and service.
•	Amount counted.
•	Names and signatures of the counters.
•	Bank deposit receipt.
•	Treasurer’s ledger entry.
•	Annual independent audit or examination, as required by diocesan regulations.

Canonical Principle

Although wording differs across Anglican provinces, diocesan canons generally require:

•	Proper custody of church property.
•	Accurate accounting.
•	Regular financial reporting.
•	Independent examination or audit.
•	Joint responsibility of the parish officers rather than a single individual.

These requirements reflect the apostolic principle:

“Providing for honest things, not only in the sight of the Lord, but also in the sight of men.”
2 Corinthians 8:21 (AKJV 1611)

Traditional Anglican Best Practice

1.	Offering collected by sidesmen/ushers.
2.	Presented at the altar during the Offertory.
3.	Given to the churchwardens or authorised counters after the service.
4.	Counted by two or more authorised persons.
5.	Recorded and signed.
6.	Secured in the church safe.
7.	Deposited intact into the parish bank account.
8.	Reconciled with the bank statement and financial records.
9.	Reported periodically to the parish council and annually to the congregation.

This methodology has been the norm across much of the Anglican Communion because it combines biblical stewardship with sound governance, ensuring that the Church’s finances are managed faithfully, transparently, and with appropriate checks and balances.