RECOMMENDATIONS FOR INTERNAL SYSTEMS – ADMINISTRATION
WORLDWIDE FAMILY OF GOD CHURCHES (UK) – INTERNAL SYSTEMS
RECOMMENDATIONS FOR INTERNAL SYSTEMS – ADMINISTRATION
The following recommendations for the above have been drafted at the advice of Apostle Andrew Wutawunashe after the meeting he held with Pastor Robert Majonga in his capacity as a trustee and Pastor Barnabas Kashora in his capacity as administrator. All the contents do comply with the Charity Commission guidance and also our policies. The purpose of these recommendations is to put systems in place in compliance with the Charity Commission’s legal requirements.
Having looked at our financial policy which includes most of the guidance from the Charity Commission we recommend an update to include the following;
The trustee’s responsibilities regarding the accounting requirements
Trustees have a number of legal duties that must be met in relation to accounting and financial reporting. These include:
- Keeping sufficient records to explain all accounting records and show the church’s financial position.
- Preparing an annual report and statutory accounts meeting legal requirements.
- Formally approving the trustee’s annual report and accounts, ensuring that the trustee’s annual reports, accounts and annual returns are filed on time with the Charity Commission and Companies House where filing is required by law.
- Safeguarding the assets of the charity and ensuring proper application of resources, and
- Taking steps for the prevention and detection of fraud, financial abuse and other irregularities.
To enable the trustees to carry out the above legal duties the following should be included in our internal financial systems.
- REPORTING SYSTEMS
Currently we have in place a weekly report form for use by all our pastors and elders or leaders of our churches to submit to the central office. The form can be submitted manually by post or electronically by email or web filing. The contents of the form would normally include a brief report on home groups, mid-week meetings, summary report on the Sunday Service and the amount of income received from offerings, tithes etc.
The following churches have been complying on the above-:
- Birmingham NB last complied several months ago
- London KT NB not consistent and have not been complying for some time
- London Kilburn last complied almost a year ago.
The following churches have not complied at all
- New Castle
- High Wycombe
Advantages of reporting systems
The bishop should communicate regularly with those who are not complying and also find out whether there are any problems as to why they are not complying. However some of her churches are not complying as well. We further recommend that Pastor Majonga should also engage all our churches regarding compliance in his capacity as a trustee. Weekly reports should be submitted by Tuesday of every week.
- Record Keeping & Reporting
We do not seem to have a proper uniform accounting system in place for all our churches. We are also currently not receiving monthly income and expenditure records from all our churches. All our churches have a legal obligation to submit their income and expenditure records for the financial year and this has been happening with late submissions.
Advantages of having proper financial systems and disadvantages of not having them;
The importance of proper internal financial controls
It is the duty of the trustees to ensure that the charity’s resources are protected in order that the charity can fulfil its aims. It is important that all those working in the charity whether trustees, staff or volunteers, take the issue of internal financial controls seriously. Making controls work should not be seen as just the responsibility of one or two trustees or senior staff members or as applying to some but not others. The “tone at the top” executive management and the charity staff and volunteers are responsible for ensuring the controls put in place by the trustees are implemented. There should be a culture of control embedded in the operations of the organisation. This culture is created by the trustees and senior management who should lead by example in adhering to the charity’s internal financial controls and good practice.
We therefore recommend the use of “Paxton” accounting software for all our financial records. Before preparing accounts, trustees must be quite clear as to the legal structure of the charity. A charity may operate through “branches” to raise funds and/or carry out its charitable purposes. In our case, branches will be accounted for as part of the charity.
All our pastors and elders who are responsible for our churches should ensure the quality of financial reporting from their local church by keeping adequate accounting records and preparing relevant financial information. In addition to submitting weekly reports they should also submit an income and expenditure record for the month on a monthly basis. This information is a critical element of our financial updates and input to the new accounting software. Local leaders should apprise the Bishop on a weekly basis preferably by telephone.
It is important that trustees make regular checks to ensure that the accounting records of income are being accurately maintained.
We currently do not have proper budgeting systems for our churches except the budgeting we do for our conventions. This is also reflected by a lack of sound financial performance resulting in the use of restricted funds in the ways they are not specified. Budgets will help us identify resource needs and how to nip them as well as the charity’s aims and objectives and what is needed to achieve them. Budgets will also set out as far as possible how the activities will be resourced and what the costs will be.
All our churches should submit an annual budget for the coming financial year. The budget should reflect their projected monthly expenditure and also projected income. The current situation reflects that most of our churches are using tithes to pay for their monthly expenses when they should be encouraging and teaching the people of God to be responsible for the work of God. The people of God are willing to be responsible whenever they are prompted to and this has been the case in some of our few churches. Both the leaders and the people of God should be motivated to work towards raising enough funds to cover the cost of their budget and more.
One of the most important financial monitoring activities is budgetary control, i.e. monitoring the charity’s financial performance against budget. Proper and realistic estimates of income and expenditure need to be made for each area (church’s) activities for each financial year. From this information the overall budget will be set. Expenditure controls help ensure that only necessary and authorised purchases are made and that funds exist within approved budgets to meet the expenditure. Controls also ensure that payments are made only for goods and services actually received and at agreed prices. Controls could include:
- Establishing authority levels for pressing orders and approving payments which are clear and preferably documented
- Ensuring that orders placed are within an agreed spending plan or budget. Additional spending outside agreed budgets should be authorised, and
- Ensuring invoices received are checked against orders confirming pricing and the receipt of goods or services ordered.
Monitoring procedures should identify and seek explanations for significant over or under performance of both income and expenditure plans. Other monitoring activities could include a review of expected sources of income and the actual income received. Monitoring can also help to ensure that any restrictions placed on the use of funds are identified.
As with control over income, it is important to ensure the records of expenditure are being accurately controlled. Basic controls in this area can also serve as an early warning of poor accounting practice and help identify any unauthorised payments.
- Records of payments including direct debit, BACS, or standing orders are checked periodically to cheque stubs, credit card statements or bank statements- these checks may often be carried out as part of the bank reconciliation processes.
- Periodic checks are made to ensure payments are supported by invoices which have been properly authorised,
- Regular review of standing orders and direct debit payments are made to ensure payments remain in accordance with valid instructions given to the bank or building society.
- Expenditure from restricted funds is in line with the restriction placed on how funds are to be used
These checks should be made by someone other than the person concerned with recording the original transactions.
Our current main sources of income are offerings and tithes. In very few of our churches individual members do take responsibility of church hall rentals. Another method commonly employed by the Bishop involves phoning individuals and asking them for funds. This method, however, has caused some confusion where borrowed money had not been paid back as promised. There is a serious lack of transparency in this method reflected in a lack of accountability where different people have been asked to deposit money in different bank accounts when it is intended for the same purpose. Proposed appeals for funds should be well planned, in line with the church’s aims, values and take into account any financial or reputational risks connected with the appeal. A significant appeal may require a business plan, a budget and, possibly, professional advice.
Much is written about people’s personal stewardship but little attention is paid to the attitudes and systems employed by those who oversee financial processes, both leaders and finance teams. Below are three areas where church practice is often culturally outdated, biblically suspect and a dangerous hindrance to Christian teaching.
- Sunday Offering designed for a society based on cash transfers and giving a message of subscription more than of spiritual discipline.
- Financial communication by way of accounts. These should tell stories of faith that motivate everyone to action and prayer, but are more often seen as complex codes.
- The third part goes behind the scenes and questions the attitudes of leaders and administrators to ownership, to generosity and to faith.
Each area relates to the other two. Churches would be much healthier if they took a fresh approach to all three. In this document we will concentrate on how people give to their church’s general fund.
What is the most appropriate way for Christians to give to their church? If this whole subject is seen as encouraging charitable donations to keep the show on the road, someone shaking a tin at the church door may be the answer. If, on the other hand, you have a clear model of Christian stewardship in mind and see that the giving of money is one aspect of Christians giving every part of themselves in the service of their Lord, the answer should be different.
Giving should be related to the ways in which people receive their money in the first place. That implies a variety of approaches.
- Monthly salary or pension. Many people receive a salary or pension direct to their bank account. If they are giving a generous proportion of that, the most suitable means of giving is therefore likely to be by monthly standing order or direct debit.
- Weekly cash wages or benefits. The declining number who is paid every week in cash may find a weekly envelope system suits them best. This would also apply to students and teens paid weekly allowances, and to those without bank accounts of any kind.
- Four weekly benefits. These people will need a system tied to the four weekly intervals (not the same as calendar months), whether they receive, and therefore give, directly through their bank or by cash.
- Irregular fees or other income. Those who are self-employed and others may receive their income in varying amounts at different times. This calls for a system that can match this in some appropriate way, or perhaps a quarterly system of standing order. For those using online banking, BACS transfers on instruction from their home computer each time they receive income may be the best method.
For occasional one off gifts on top of regular giving, the means might be occasional cheque, cash, online transfer, or plastic. Envelope giving to the plate encourages a small cash sum to be given, when for many people this will not compare with a significant proportion of income received. It says in “subscription” not “sacrificial giving”. It is a dated concept, just as cash is becoming a dated currency for financial transactions.
Churches should wherever possible offer a menu of options, and that a member of the finance team should discuss this one to one with each person, especially with new members. The options might be
- Standing order forms with a range of possible intervals, with some system for reconsidering the amount on an annual basis. This might be tied to a pledge system.
- Appropriate help for the growing number of people who use online banking.
- Either weekly or monthly envelopes, but only for those for whom this method makes sense.
- Special envelopes for those who wish to give four weekly or irregularly. Also for those who would like to have the opportunity to give extra amounts from time to time on top of regular giving- perhaps this should be for everyone.
- Provision for card giving where this makes sense.
To promote only one means of giving, or to work on the basis of what is convenient for the church without considering how someone’s giving needs to be related to their income sources, is unhelpful and counterproductive. It demonstrates a wrong view of how people should give within a context of Christian stewardship.
Teams of People
Another form of raising funds is building teams of people who have the same passion for the area of service e.g. appreciation team, decor team, catering team, protocol team, ushering team, transport team, convention task force team, media team and registration team. The leaders of the teams can then work with their teams to raise a portion of funds to meet the budget relating to their area of service. This will be most helpful during our conventions when we have big budgets to finance. Leaders could then work closely with the central office to agree targets of the budget to go and work to raise the funds.
Any funds raised by the various teams should be remitted to the central account or office and acknowledged by receipt. It is vital that all transactions, whenever possible, pass through the system if we aim to produce accurate accounting records. Cash collected should be banked as soon as possible.
The following controls could help ensure a basic level of protection for the Church’s funds:
- Checks to ensure that amounts expected from committed donors have been received
- Cheque and cash receipts should be promptly recorded in the accounting records
- Cheques and cash should be banked regularly and promptly
- BANK ACCOUNTS/ BANKING
The following churches have their own bank accounts;
NAME OF BANK
Bank accounts play an important role in the day to day financial transactions of the charity. The bank is the most suitable place where the charity’s funds, cheques and cash received are kept securely, banked promptly and recorded in the accounting records.
The following controls could help ensure a basic level of protection for the charity’s funds where the bank plays a vital role;
- Cheque and cash receipts should be promptly recorded in the accounting records;
- Cheques and cash should be banked regularly and promptly;
- Cheques and cash not banked on the day of receipt should be placed in a safe or locked cash box;
- Funds should normally be banked gross without any deductions; and
- Insurance cover for cash in hand and in transit should be considered.
It is important that trustees make regular checks to ensure that the accounting records of income are being accurately maintained. Certain basic controls, if performed regularly may serve as an early warning of anything going wrong. We recommend that regular checks are made to ensure that:
- Records of cash and cheques received agree with bank paying in slips
- Paying in slips agree with the bank statements, both in terms of amount banked and date of credit, and
- Transfers or other direct payments into the bank are identified and verified against supporting paper work. (Vouchers)
These checks should be made by someone other than the person concerned with the original recording of the transactions.
Increasingly, charities are making payments using corporate debit cards, credit cards and charge cards. Payment cards can provide convenience but it is important that controls are in place to ensure their correct use. Debit cards charge bank accounts directly and payments therefore have an immediate impact on bank balances; their misuse or loss can be extremely serious for the charity.
Used properly these methods of payment are generally considered to be safe but we recommend that certain controls are put in place, including:
- Ensuring payment cards are cancelled and destroyed if the individual ceases to work for the charity or if the authorization of the cards use is withdrawn.
- Ensuring that debit card expenditure is supported by a voucher and/or invoice and recorded and analysed in accounting records.
- Copies of all credit or charge card statements being sent directly to the charity’s finance team to record and analyse in accounting records and collection with supporting vouchers and invoices provided to users of cards.
- Periodic review of card use to ensure consistency of use with set policies.
In order to maintain the security over electronic bank accounts there are a number of basic precautions that can be put in place including:
- After each electronic banking transaction, a printout should be taken showing details of the transaction and stored as part of the accounting record
- Retaining printout of statements as part of the accounting records
- Keeping all PCs with access to the online banking facilities secure
- Ensuring all PCs are up to date with anti-virus spyware and firewall software
- Keeping all the passwords and pins secret
- Changing passwords periodically and following changed in authorized staff and trustees.
- Adequate training for those using the charity’s computer systems and
- Treating emails received relating to bank accounts with caution in particular, trustees and staff should not respond to email and telephone calls asking for personal security details.
The use of cheques to make payments is diminishing with the use of electronic payment. However, cheques continue to be used and it remains important that payments are only made for expenditure, properly authorised and incurred by the charity.
- Ensuring cheque books are kept in a secure place
- Regular review of bank mandates and other limits
- Prohibition on the signing of blank cheques
- Prompt recording of payments in cash books including details of the cheque number, nature of the payment and the payee.
- Obtaining documentation to support the validity of the payment including relevant invoices and confirmation that the goods or services have been received.
All our churches with full time pastors should ensure proper administration of their church bank accounts by managing their finances while keeping in line with our policies and systems. The following churches fall under this category;
- London (Harlow, Kilburn, Kingston, Luton, Slough and South East)
The following expenses may be paid for full-time pastors, “where resources permit”, from their local church funds unless otherwise stated;
- Council Tax
- Electricity & Gas
- Telephone & Broadband
- Mobile phone bill
- Travelling & Subsistence
- Minister’s Allowance
We recommend that travelling expenses be covered by all the churches that fall under London when visits are within the local jurisdiction. Where visits are outside the local jurisdiction then expenses can be met with funds from the Bishop’s Fund Account.
The finances for all other churches could fall under Worldwide Central Account and thus administered from the central office. The following churches could fall under this category;
- Corby (Northampton)
- High Wycombe
- New Castle
All the above churches should be remitting their offerings including tithes to the Worldwide Central Account. We recommend that they arrange lease or rental agreements with the owners of the venues they use and where possible arrange to pay for hall rentals on a monthly basis. Pastors and leaders are encouraged to motivate the people of God to take responsibility of hall rentals collectively, always aiming to raise more money than their budget. All major payments like hall rentals will then be made from the central office. The new accounting system will enable us to keep track of each church’s available funds thus allowing us to make payments according to available funds. Payments from the central account should be facilitated by a manual or electronic requisition form. Other small expenses can be paid for at the local church from the petty cash money. Imprest system petty cash could be put in place.
Payments in cash should be kept to a minimum due to the greater risk that handling cash presents and difficulties that can arise in establishing clarity and control over significant cash transactions.
Controls could include:
- Cash payments are for small amounts only
- Cash should be paid out of a petty cash float specifically kept for such payments and not from incoming cash.
- Details of payments should be entered in a petty cash book
- Supporting documentation for the cash payment should be authorized by someone other than the person who maintains the petty cash or the person making the payment
- The balance of petty cash in hand, and the record, should be kept securely, and
- Regular spot checks of the petty cash float should be made by an authorized person independent of the person who maintains the petty cash.
All churches including those with resident pastors should provide their annual budget at the beginning of each financial year.
The three main conventions have been organised by the Bishop with the assistance of some people. Key local people have been playing significant roles in looking for venues. The main source of income has been convention fees but has never been enough to finance our conventions. Because of this every convention would end with a fairly large deficit except our February convention when we started using Sandown Park Racecourse. The Bishop would then start phoning people in order to raise money to pay for the convention debts. This method, however, has done some harm leaving some people hurt or disgruntled after promises to pay them back their money failed to materialize. On many occasions certain people have been asked to check in guests using their credit cards and some have not been reimbursed until this day. This area truly needs serious attention so that proper systems can be put in place.
The other conventions namely Mighty Men, Precious Stones and Youth conventions have been organised independently without much involvement of the Bishop’s or Central Office. Funds to finance these conventions have been raised from convention fees but there is no record of their accountability in the Bishop’s office. This probably means they have not been included in our end of financial year accounts. All these areas need to be incorporated into the system so that our end of year accounts can reflect true figures of funds that pass through the system.
We recommend that all our conventions be centralised for accountability purposes and also to allow the administrator to keep track of financial information that must be entered in our accounting systems. The following conventions fall under this category;
- Prophetic Word Convention
- Preaching of the Cross Convention
- World Harvest Convention
- Precious Stones Convention
- Mighty Men Convention and
- Youth Convention
We further recommend a VIBRANT CONVENTION TASK FORCE TEAM comprising of PASSIONATE and RESOURCEFUL people from each of the five convention groups. The three main conventions could have people from London, Birmingham and Manchester respectively. The Task Force would then work in full consultation with the Bishop’s Administration Office. Important decisions regarding convention venues and/or facilities will have to be agreed collectively. Full effort could be placed on acquiring suitable facilities at competitive rates. All fundraising could be done in consultation with the Bishop’s Administration Office. Fees could be determined by the actual budget of the particular convention.
Disbursement of funds
- Disbursements of funds should be done by the administrator in line with the existing budgets.
- Leaders of departments should make their requisitions prior to the convention.
- All funds to be disbursed in consultation with the Bishop’s office.
- All funds raised for conventions should be remitted to the administrator for banking or banked directly into the central account with clear relevant reference.
- All fees collected at conventions should be submitted to the administrator for banking and or custody.
In view of the above it is necessary for the administrator to become a signatory to all the Worldwide Bank Accounts namely;
- Worldwide Central Account
- Worldwide Bishop’s Fund
- Worldwide HSBC Account
We await the Apostle’s advice regarding the management of the London account.
We look forward to hearing from you Apostle.
Compiled by Pastor Kashora - BMKashora
ORDER, ATTRACTIVENESS, HOSPITALITY AND USHERING IN THE SANCTUARY
ANDREW WUTAWUANSHE WORLD WITNESS &
WORLDWIDE FAMILY OF GOD CHURCHES
ORDER, ATTRACTIVENESS, HOSPITALITY AND USHERING IN THE SANCTUARY. Notes from Ushering in the Sanctuary
INTRODUCTION: The ministry of ushering stems out of the need to ensure that there is order in the house of the Lord. The Bible takes note of this order in 2 Chronicles 29: 35, which reads: " So the house of the Lord was set in order". The presence and the move of The Spirit of God is characterized by order - Let all things be done in order (1 Corinthians 14: 40).
Ushers ensure that people, “may know how they ought to behave themselves in the house of God” (1 Timothy 3:14). It is a pillar and ground upon which God moves and works.
SOLOMON’S SPLEANDOUR AND GLORY: Our gatherings must exhibit this order in a manner which will make the on looker get convicted, convinced or impressed to the end that they will want to know more about our Lord and Savior Jesus Christ. In like manner, the queen of Sheba was so impressed by Solomon's ushers that she started worshipping Solomon's Lord (2 Chronicles 9:3&4).
Solomon's attendants and ushers were well dressed, walked with elegance and gracefully escorted people to their seats. They were happy - they smiled and were full of joy - in a manner, which was so convincing that the queen in verse 7 blesses the Lord:
" Happy are thy men, and happy are thy servants, which stand
Continually before thee, … Blessed be the Lord thy God."
ORDER IN JESUS’ MINISTRY: The ministry of ushers is very vital and essential where the Spirit of God will be doing great works. Imagine the logistic problems in Jesus' ministry when they had to feed 4000 people! In Mark chapter 8 much ushering and ordering of people - men, women, and children had to be done to ensure that the miracle of increased food was distributed in the order required by the Lord.
It was ushers who organized that the man with palsy be brought through the roof right to were Jesus was? Read that story in Luke 5: 17-20. If these ushers had been less innovative, that man may have died of cold outside while being a few steps from where the Lord Jesus was.
ORDER AND USHERING IN FAMILY OF GOD CHURCHES: In Andrew Wutawunashe World Witness and Family of God Church ushering is conducted based on the foundation of the Word of God and under instruction given by the Apostle Andrew Wutawunashe at the inception of the church.
Ushers’ duties are varied, diverse and encompass all the spectrum of work that ought to be done in the house of the Lord. Ushers are expected to do manual and physical work, spiritual work or just being doorkeepers. (Psalm 84:11)
USHERING IN OLD TESTAMENT: In 1 Chronicles 23:5 the Bible says 4000 ushers, often referred to in other versions as porters or gatekeepers were appointed. Their duties are spelt out in 1 Chronicles 26 and include the following duties:
The matter of ushering was given such great importance that it needed " mighty men of valor" (I Chronicles 26:6). Ushers were required to be " able men for strength for the service" (verse 8). They had to be " strong men " (verse 9).
In David and Solomon's kingdom, the ushers were given " wards one against another, to minister in the house of the Lord" (1 Chronicles 26:12). The new wave of building physical houses for the Lord requires that the ministry of ushering be designed in much the same way as it was by Solomon who first purposed to build a house for the Lord (1 kings 5:5). We desire ' a greater than Solomon ' glory and our ushering should better his.
THE GLORY OF THE HOUSE OF GOD IN AWWW. We purpose to build a house for the Lord in accordance with the prophecy given by the Prophet that, in August 1995, that we will build for the Lord as many buildings as there are churches in towns and at least 12 rural worship centers in Zimbabwe and many other churches abroad. Be prepared for that new glory – and there is new better glory ahead of us, and we ought to prepare for it this year of Mission.
THE CALL FOR AWAKENING TO MINISTER ORDER ATTRACTIVENESS AND USHERING:
The charge given by David must be obeyed:
"You set your heart and your soul to seek the Lord your God: arise
therefore and build the sanctuary of the Lord God." (1 Chronicles 22:19)
This calls for ushers to do their duties with every fiber of their being. Hezekiah stands up with a challenge, which I shall pose to all whom the Lord will favor with the duties of ushering:
" My sons, be not now negligent: for the Lord ahs chosen you to stand before Him and that you should minister unto Him, and burn incense." (2 Chronicles 29: 11)
PROTOCOL IN THE FAMILY OF GOD CHURCHES
PROTOCOL IN THE FAMILY OF GOD CHURCHES
By Pastor Robert Majonga
DEFINITIONS OF PROTOCOL
1. “The term protocol comes from the Greek words meaning ‘the first glue.’ Nowadays,
Protocol can be understood as the glue which holds official life in the society together.
Whether on the local, state, national or international level, proper protocol is vital in
assuring that relations between the officials of organizations and governments are
conducted with minimum friction and maximum efficiency.”
2. “The system of rules and acceptable behaviour used at official ceremonies and
3. “Protocol is commonly described as a set of international courtesy rules. These well established
and time-respected rules have made it easier for nations and people to live
and work together. . . . Protocol rules are based on the principles of civility.”
PROTOCOL IN RANK/HIERARCHICAL STANDING
“Part of protocol has always been the acknowledgment of the hierarchical standing of all
The Bible also recognizes rank or standing amongst persons (Romans 13:7; 1 Peter 2:17).
The Family of God Churches is a highly structured church with clearly outlined
principles of practice. The expression of those principles is contained in the Vision of the Church which summarised in what The Apostle gave as the Five Pillars of the Vision.
In fact, the vision and the 11 anointings from Isaiah 60 is the expression of
the World Wide Family of God Church understands of Christian life and church governance
and discipline based on biblical principles”
Constituent Levels of the Church
Among the Family of God Churches there are four constituent levels leading from the
individual believer in the local church to the worldwide organization, the General
Conference, which is the highest decision making body in the structure of the church:
1. The Local Church -- a united organized body of individual believers.
2. The Local Conference/Mission or Field -- a united organized body of churches in a
state, province, or territory.
3. The Union Conference or Union Mission -- a united body of conferences, missions, or
fields within a larger territory.
4. The General Conference -- the largest unit of organization-- embraces all unions in all
parts of the world.
ï Divisions are sections of the General Conference, with administrative
responsibility assigned to them in designated geographical areas.
Rank Expressed in Titles
The titles attributed to certain officers indicate rank and the way such officers should
be recognized and addressed. At the constituent levels of the Conference/Mission, Union, and
General Conference the ranking officers are:
a) PRESIDENT/ International Overseer/Apostle or Prophet
b) BISHOPS - - second ranking officer at each level.
c) PASTORS - third ranking officer at each level.
d) (Other positions may include Ministers, Secretary, and Administrators
ï At the College/University level the ranking officer also carries the title of
Local Church. At the constituent level of the local congregation, title also expresses
1) Pastor/Minister -- the ranking officer in the local church
Authority of the Rank of President/Apostle/Prophet. “The conference/mission/field president in
counsel with the conference/ mission/vision directs the workers of the
conference/mission/field in their varied activities”
The President/Apostle/Prophet is the chief pastor/ overseer of all churches in the World where we have congregations. “He
has access to all the churches, church services, business meetings, and church boards, without
vote unless granted by the church, and may, by virtue of his office, preside over the sessions
of any of the churches when such a course is necessary. He has access to all church records,
report books, et cetera”
Authority of the Ranking Officers in a Conference/Mission/Field. “The officers --
president, secretary, treasurer-- of the conference/mission/field to which the church belongs
may attend without vote (unless granted by the church) any church business meeting within
the conference/mission/field territory”
Deference Shown to Ministers and Unordained Workers
“When an ordained minister of the church/mission/field, or one sent by the
International Overseer/Bishop, visits a church, it is expected that the local elder will show him
proper deference by inviting him to occupy the pulpit. This also applies to unordained
Workers sent by the Apostle/Prophet/Bishop/mission/ field”
Correspondence from Apostle/Bishop’s Office must beTreated with Importance
“The Pastor/ elder should regard all correspondence from the Apostle/Bishops office
as important. Letters calling for announcements to the church should be presented at the
proper time”. It follows that correspondence from the President/Apostle-- the
ranking officer in the territory-- should be presented in its entirety to the congregation.
“Protocol promotes orderly procedure following the rules of etiquette. Personal friendships,
likes, and dislikes must not be considered. The office is being honoured not the person”
In seating persons on a platform, place the first ranking officer or platform member at
the right of the principal speaker; the second ranking platform member at the left of the
principal speaker; the third ranking platform member at the second right; the fourth ranking
platform member at the second left; the fifth ranking platform member at the third right, etc.
This order should be observed at all times for seating, introductions, etc. However, common
sense sometimes dictates slight deviations
FLAG PROTOCOL ON PLATFORM
For a speaker on stage, either standing or sitting, the National flag is placed to the speaker's
right (also known as stage right or house left); while other flags are placed to the speaker's
RELATING TO PREACHERS/KEYNOTE SPEAKERS
Speakers should be given advance written information:
1. Time, date, place of meeting.
2. Time allowance for presentation.
3. When fees are involved, complete understanding should be reached at time of making
4. Dress (formal or informal).
Note: It is never courteous to keep a speaker waiting.
Introduction of the Speaker
a) A person known to the audience is presented; a stranger is introduced.
b) The purpose of an introduction is to acquaint the audience with the speaker’s
background, qualifications, and subject.
c) The introduction should be brief. Do not give the speech yourself.
d) Be factual, not too flowery. Put both the speaker and the audience at ease.
e) Mention the speaker’s name at the end of the introduction.
PROTOCOL AND NATIONAL AND COMMUNITY OFFICIALS
From time to time the church (at different the levels) invite national and community officials
to functions/occasions. How do we address them?
“The spirit of formality among diplomatic representatives usually means not
addressing others by their first names. One should rely on courtesy titles until invited to do
Note when “Your” and “His/her” may be used in addressing certain officials.
The Governor General or President of the country:
ï When addressing directly: “Your Excellency . . .”
ï When speaking about: “His/her Excellency, (Sir) . . .”
The Prime Minister
O Addressing directly: “Mr. /Madam Prime Minister”
O When speaking about: “The Right Honourable Name”; Or the Honourable
Name; or Dr., the Hon. Name . . .”
Member of Parliament
♉ Addressing directly: “Honourable Name . . .
♉ When speaking about: “The Hon. . . .
♉ Mr. /Madam Ambassador; or Ambassador Name. Wutawunashe
♉ Ambassador who is a Barron: “Lord (Surname)Montgomery”
High Court Judge
♉ Directly: “Your Honour”
♉ When speaking about: “His/her Honour”
ï Of the Governor General, President, or one Knighted: “Lady Surname”
ï Of an ambassador or Parliamentarian: “Mr. /Mrs. /Ms. Surname.
The national Anthem is played on the arrival of or at the presence of the head of state,
not for the head of government or other politicians.
On the Arrival of the Head of State
On the arrival of the head of state the programme begins. The Governor General or
President of the country is not to be kept waiting for the programme to begin.
Meeting National, Community, and Church Officials on Arrival
The highest ranking church official present should meet and welcome national,
community, and church officials/leaders on their arrival at a church programme/event.
Start Programmes/Services on Time
Officials should not be kept waiting. When an invitation is accepted by them, secure
emergency number for him/her just in case there is a delay in his/her arrival.
Start Programmes/Services on Time
Officials should not be kept waiting. When an invitation is accepted by them, secure
emergency number for him/her just in case there is a delay in his/her arrival.
INTRODUCTION OF SPEAKER
a. A person known to the audience is presented; a stranger is introduced.
b. The purpose of an introduction is to acquaint the audience with the speaker’s
background, qualifications, and subject.
c. The introduction should be brief, not more than one minute. Do not give the speech
d. Be factual, not too flowery. Put both the speaker and the audience at ease.
e. Mention the speaker’s name at the end of the introduction.
DUTIES AND RESPONSIBLITIES OF THE PROTOCOL DEPARTM ENT IN THE FOG CHURCHES
Protocol and Hospitality Department ensures the well-being and comforts of guest ministers at The Family of God Churches through the provision of food and refreshments. The protocol department handles the transportation of guest ministers as well as coordinates logistics for special events. The department is responsible for maintaining order during the service. Members of the Protocol Department are also committed to assist the Pastors and First Ladies with their various ministerial needs. Protocol Department
The Protocol Department is concerned with ensuring the welfare and hospitality of guest ministers during their visits to FOG Churches. They are solely responsible for picking up and returning guest ministers to their desired destination. They also work closely with the hospitality department to ensure all needs of our invited VIPs are met promptly.
The protocol department within the Family of God Churches serves as armour-bearers for the International Overseer/Founder/Bishops and the Pastoral team. In addition, they are also responsible for planning and implementing of all guest ministers to the church in Liaison with the Presiding Bishop of the territory.
The responsibility of this department includes:
- To ensure the safety of lives
- To ensure the safety of properties i.e. cars, valuable items, etc
- To ensure orderliness in the church environment
- To ensure that cars are packed at the right place to avoid obstruction especially during our services.
WHAT DEPARTMENT DOES PROTOCOL WORK WITH- ALL
The Protocol Department works will all department/ministries but it works closely or as one with;
- Stage Manager
The final word on protocol has not been said. But protocol, the glue that holds official life in
society together, is of vital importance to church life also. It is vital for assuring that relations
between leaders of the church and the general church body; and the relations between the
church and national/community leaders are conducted with minimum friction and maximum
efficiency. We follow protocol because “God is not the author of confusion, but of peace . . .
in all the churches of the saints. [Therefore] “let all things be done decently and in order” (1
Corinthians 14:33, 40).
Pastor Bob Majonga/fog church United Kingdom
www.fogleeds.com and www.africanrevival.com
2010 United Kingdom
Guiding Financial Principles & Policies For Local Churches
84 Hogglane, Grays, Essex RM17 5QT
Guiding Financial Principles & Policies For Local Churches
The following written financial policies and principles govern the financial matters of Family of God Churches in United Kingdom (FOG-UK). Although many of these guidelines had been informally in place for several years, it was felt that it was important for new members and attendees to understand them and that they provide a solid foundation that guides our churches’ attitudes and actions in financial matters.
- PRIMARY SOURCE OF CHURCH INCOME
FOG-UK, as all our churches internationally, is dependent on the regular and generous unsolicited donations of the members. Such donations support the church's ministry, missions, building activities and benevolence needs.
- MISSIONS’ GIVING
All the FOG-UK sub-assembliescommit a minimum of 10% of their monthly income to international mission fields. The church has a Missions’ Commission and formal guidelines are in place to review all mission requests. FOG-UK will accept designated missions’ gifts from individuals in the church that can be passed on to any Christian and other not-for-profit organizations.
- BIBLICAL TEACHING ON FINANCES
The Church will teach its members Biblical principles on finances and supporting of the work of the ministry through Bible studies, seminars, sermons, etc.. The teachings are designed to help people become financially free in their lives and appreciate the place they can play in supporting the Ministry’s work.
- FUNDRAISING EVENTS
While Family of God Churches are primarily dependent on the generous donations from the church members, the Church may engage in fundraising activities such as Plate clubs, charity sales, craft sales, candy sales, product sales, pledges and similar to augment the church's financial resources.
- ACCOUNTABILITY AND REPORTS
Family of God Churches will occasional reports comprising financial statements, mission and benevolence activities and other supplementary information to members of the FOG-UK Finance Committee and Board of Trustees, as well as key contributors.Such reports are also available for perusal at the church offices by any other interested church member. It is the Church’s policy to maintain transparency in its financial affairs.
- MODES OF GIVING
Church members either bring their contributions to the church services or church offices in special envelopes designed for this purpose or can deposit checks or effect electronic funds transfers directly into the church’s bank account. Where a direct deposit or electronic funds transfer is made, the depositor will provide evidence of such transaction to the church office. Gifts and donations are also accepted in the form of stock transfers, investments and other assets or gifts in kind. The church will abide by all IRS donation regulations.
- OVERSIGHT BY THE BOARD OF TRUTEES AND FINANCECOMMITTEE
Oversight of the FOG-UK financial affairs is provided by the Finance Committee and ultimately the Worldwide Family of God Churches Board of Trustees to which the Finance Committee is responsible. The Committee shall consist of appointed members who are professionals and chaired by a person with a good financial appreciation. The pastors of the assemblies within FOG-UK and the Presiding Bishop will be ex officio members of this Committee. The Committee and Board of Trustees have the responsibility of ensuring that church's financial policies and procedures are fully implemented and regularly observed.
- BENEVOLENCE GIVING
FOG-UK will have a benevolence program that will help people that are attending the church. Help will come in the following ways (depending on available resources, finances and financial counsellors):
- One-time financial assistance, of not more than one hundred pounds, based on assessed needs by the Local Pastor.
- Partial assistance with short-term food needs.
- Financial aid towards studies.
- Payment towards vocational and career testing and guidance.
Possible greater assistance (dependent on needs assessment, financial counselling, and participation in financial teaching sessions run by the Church).
FOG-UK will from time to time conduct food/clothes drives for people in our community who need help. Normally, this food will be channelled through an existing ministry that works with the poor and needy in our community.
- BUILDING PROJECTS & CAPITAL EXPENDITURE
FOG-UK will seek to meet its larger financial needs (building projects, equipment, vehicles, land, etc.) through communicating the plans and needs to members and other individuals through letters, road shows, campaigns, visits, etc.. FOG-UK will accept gifts designated for approved building projects or major expenditures. It is not the Church’s policy to use bank mortgages or bonds to meet its capital needs. With board approval, Family of God has accepted financial help of some no-interest loans to assist with necessary building construction and renovation projects.
10. FINANCIAL RECORDS AND REPORTS
On an annual basis, the Family of God Churches will communicate, in summary form, its general income and expenditures at an Annual General Meeting open to any interested church member. Detailed financial statements will be available at the end of the meeting to any member who would like a copy. Any individual who would like to review the church's financial records or would like to ask detailed financial questions is always welcome to schedule an appointment with the Finance Committee Chairman, Secretary or the Presiding Bishop at any time.
Initially adopted at the WWWFOGC Board of Trustees meeting held on
18th of March 2005
Financial internal controls and procedures include:
OFFERINGS/COLLECTIONS AND COUNTING TEAM:
The following policies and procedures are to be observed regarding the counting of offerings and collections:
- All Sunday service collections are to counted and the bank deposit must be made no later than the following Monday (except when Monday is a holiday, in which case the deposit shall be made on the next working day thereafter).
- There should be a minimum of three unrelated persons counting cash;
- Ideally, there should be more than one Counting team and the teams should rotate on a bi-monthly basis.
- Monies collected during the week should either be left at the office or placed within the Drop Box, or Drop Safe.
- It is against our policy for monies collected during the week to remain at someone's home past the following Sunday.
Steps and procedures by one independent person in carrying out their financial tasks becomes a check and balance on what another independent person does.
- Money is handled by at least two people;
- Where possible, cash receipts are verifiable by other records;
- Documentation is originated by the first person handling cash
- Staff receiving cash staff has limited access to other accounting records such as those to do with Accounts Receivables;
- Online receipts for donations and events are encouraged;
- All cash receipts are promptly deposited intact.
CASH/CHECK PAY OUTS:
- Cash pay-outs will be limited to cases that are really warranted. Otherwise, payments will normally be effected by check;
- Pre-numbered checks will be used;
- Staff who produce and process checks have limited access to other accounting records;
- Invoices/check requests are authorized by two approved signatories who are separate from the person originating the request;
- The payroll is authorized by another person other than the one processing it and counter-signed by the Presiding Bishop;
- Invoices are balanced to vendor's statements;
- Invoices/check requests accompany checks to be signed;
- Two signatures of unrelated parties on checks are required - after they have been written;
- No pre-signing of checks is allowed;
- Online payments of net pay and certain repetitive bills is encouraged; with check signatory review and clearance thereafter;
- A petty cash float of a set amount will be maintained on an imprest system to meet urgent and essential cash payments;
- All such petty cash will be kept secure in an office safe. The person with custody of the key will be separate from the one effecting the payments. A member of the Finance Committee or other senior designated member can carry out spot checks at any time.
GENERAL INTERNAL CONTROL PROCEDURES:
- At the end of each financial year each assembly will produce a budget for the following year. The budgets will be considered and consolidated by the Finance Committee;
- There is regular comparison of GP Fund Actual expenditure to Budget expenditure;
- Two unrelated people sign authorized Journal Voucher forms;
- Monthly bank reconciliation –This will reviewed by a different person to the one compiling the bank reconciliation;
- Monthly reconciliation of Plastic purchases on the books to their statement;
- Periodic historical statements (at least annually) are sent out to key donors;
- Make proper use of the Imprest "Petty Cash/Now Bank Account" system;
- Equipment/furniture are physically inventoried and balanced to a control account on a periodic basis. A fixed assets register will be maintained.
- Important records are kept in a Safe Deposit Box.
These Financial Internal Control policies are to be periodically reviewed for compliance by the Finance Committee who can appoint auditors to assist them in that regard.