You are a pastor or treasurer who has concluded that the church needs an outside bookkeeper, and now the idea has to go before the board or finance committee. Two things make that meeting harder than it should be. The proposal costs money, and it can sound like a criticism of the volunteer who has kept the books for years. Both can be handled with some preparation.
Talk with the current volunteer first
Nobody should learn in a board meeting that their role is changing. Sit down with the treasurer or volunteer bookkeeper beforehand, thank them for the work, and ask what they would like to keep doing and what they would gladly hand over. Many are relieved. Where possible, let them help shape the proposal and present it. If you are unsure whether the change is needed at all, the signs a church has outgrown volunteer bookkeeping is a fair test to work through together.
Frame it as separation of duties and continuity
The honest case for an outside bookkeeper rests on two points, and neither involves distrust.
- Separation of duties. When one person records the transactions, pays the bills and reconciles the bank, that person has no protection if a question is ever raised. Putting the recording in separate hands is an internal control that shields the volunteer as well as the church. The guide to internal controls for small churches explains the principle.
- Continuity. Volunteers move, fall ill, change jobs and finish their terms. If the books live in one person's head and on one person's computer, every transition puts the church's records at risk.
Say plainly that the proposal is about how the work is structured. An outside bookkeeper does not replace the treasurer; the treasurer gets accurate, timely information and a separate pair of hands on the daily recording.
What the board will ask
Expect five questions, and have a short answer ready for each.
- What will it cost? Bring the actual quoted fee and what it covers, not an estimate. Explain what drives the fee and whether cleanup is priced separately. What church bookkeeping costs gives the board background.
- Do we lose control? No. The board still approves the budget, decides how funds are used and authorizes payments. The bookkeeper records and reports.
- What access will this person have? Be specific: which software, which bank accounts, with what permissions. A bookkeeper generally needs to see bank activity, not to move money.
- Who will see giving records? State whether giving records are in scope, who will have access to giver detail, and that individual giving does not appear in board reports.
- What does the treasurer still do? Oversight: reviewing reports and reconciliations, answering questions about unusual items, presenting to the board, and watching the budget and fund balances.
What to bring to the meeting
- A written scope. The proposed services, exclusions, schedule and fee, on paper. A board should not be asked to approve a verbal understanding. See what a scope of work should spell out.
- The bookkeeper's credentials and limits. What they hold, and what they do not do. A bookkeeper who is not a CPA does not perform audits or prepare tax returns, and the board should know who handles those.
- References to check. If the bookkeeper offers references, ideally from another church, name a board member to call them before the vote.
- A one-page before and after. Who does each task today and who would do it under the proposal: counting, depositing, recording, approving, paying, reconciling, reviewing.
- The decision needed. A specific motion: approve the engagement on the attached scope, at the stated fee, from a stated start, and authorize a named person to sign.
Send these ahead of the meeting where your board's practice allows. Check your bylaws for who has authority to approve a contract of this kind; if that is unclear, it is a question for the church's attorney or denomination.
How the board keeps oversight
The proposal is stronger when it shows the board what it will continue to do after the change.
- Receive reports on an agreed monthly date, with spending against budget and fund balances
- Have someone other than the bookkeeper look over the bank reconciliations
- Keep check signing and payment approval with authorized church members
- Hold administrator rights to the accounting file in the church's name
- Review the arrangement once a year, as it would any other contract
If the board has wanted an independent audit or financial review, note that bookkeeping is neither. Those are performed by a CPA, and organized books make them easier.
Honor the person who has been doing the work
Record the board's thanks in the minutes. Ask the outgoing volunteer to help with the handover, since they know where things are and why they were done that way, and offer them a continuing role if they want one: counter, finance committee member, or reviewer of the monthly reconciliations. A transition handled this way keeps a capable person involved and tells every other volunteer how the church treats its own.
If you have not yet chosen a bookkeeper to propose, start with 15 questions to ask before you hire. To see how one firm sets out its process, scope and handling of information for a board, read how we work.
