You have a first consultation with a bookkeeper on the calendar, or you are about to ask for one, and you want the hour to produce a real answer instead of a promise to "send some things over later". A little gathering beforehand does that. It also shows your own leadership where the records stand, which is useful whoever you end up hiring.
You do not need all of it. Collect what is easy to reach, and list what you could not find. The missing items tell a bookkeeper as much as the ones you have.
Bank and card statements
- The last three monthly statements for every bank account, including savings and any account held for a ministry
- Statements for every church credit or debit card, with the name of each cardholder
- Loan or mortgage statements, if the church has debt
- The most recent bank reconciliation, if one exists, and the month it covers
A list of accounts is as useful as the statements themselves. Churches often discover an account at this stage that the treasurer did not know about.
The current accounting file or reports
Note which accounting software the church uses, who holds the administrator login, and how far the entries run. If the books are in a spreadsheet or on paper, say so. Where reports are available, bring a balance sheet, an income and expense report for the year to date, and the chart of accounts. If the file has known problems, the difference between cleanup and catch-up will help you describe them.
The fund list and balances
Write down every fund the church tracks, the balance in each as of the last month-end, and whether each was restricted by donors or set aside by leadership. If nobody is sure which is which, note that; sorting it out is ordinary early work. The guide to restricted, designated and general funds explains the distinction, and the total of the fund balances should agree with the money actually in the bank.
Giving platform and payroll reports
- Giving. The name of each online giving platform or church management system, and a recent payout or deposit report from each. Totals are enough for a first conversation; individual giver detail is not needed yet.
- Payroll. The payroll provider's name, or a note that payroll is run by hand, plus a recent payroll summary showing how many people are paid and how often. If a pastor receives a housing allowance, locate the written designation in the board minutes.
The budget, board reports and written policies
- The current year's approved budget
- The last two or three financial reports given to the board or finance committee
- The parts of the bylaws that cover finances: who may sign, spending limits, how the budget is approved
- Any written financial policies, such as counting procedures, reimbursements, benevolence or card use
The board reports matter most. They show what leadership is used to seeing, and the conversation usually turns to what is missing from them.
Who does what today
Put names beside each task: who counts the offering, who makes the deposit, who enters transactions, who approves bills, who signs checks or releases payments, who runs payroll, who reconciles the bank, and who reviews the result. One page is enough. This list shows where one person holds too many steps, and it tells a bookkeeper which tasks the church wants to keep. If the page has gaps, the guide to internal controls for small churches covers how those roles are usually divided.
The questions leadership wants answered
Ask the pastor, the treasurer and the board chair what they most want to know, and bring the list. Typical entries: Are our fund balances right? Why do the reports arrive late? Can we see spending against budget by ministry? What would it take to be ready for a financial review? A consultation that starts from these produces a scope that fits. For questions to put to the bookkeeper, see 15 questions to ask before you hire.
Hold the sensitive documents until sharing is agreed
None of this needs to be emailed in advance. Statements, payroll reports and giving records carry account numbers, pay details and donor names, and ordinary email is the wrong place for them. Have the documents ready, describe them in the conversation, and share them only after you and the bookkeeper have agreed on a secure way to do it.
That is also the order at Danielson Bookkeeping & Consulting. The consultation is a conversation about your organization, your current bookkeeping, your software and what leadership needs to see. The records review, a look at the books and statements to understand how current and accurate they are, comes after it. Statements and payroll documents are shared through secure file sharing or the accounting software rather than ordinary email where possible.
With the folder assembled, the next step is the conversation itself. Read how we work for the full sequence, or request a consultation.
