The custodian of all church funds. These include the tithe; funds designated for local, institutional, mission, or conference purposes, all collections and offerings from the Sabbath school, the Adventist Youth Society, Community Services center, and other departments of the church. He or she issues receipts for all monies received in church envelopes; he or she remits to the conference each month the tithe and various offerings given for missions or general work, but holds in a bank account in the name of the church all funds contributed to the local church or to its departments and societies, and any income from rentals or other sources. Funds that he or she may be holding for the church school or for the Adventist Youth Society, the Community Services center, and other church organizations are disbursed by him or her on the order of the school board or of the executive committee of the group concerned. Expenditures for local missionary work may be authorized by the Personal Ministries Council, if there is one. Otherwise, funds are disbursed by order of the church board in a regular meeting.
The church treasurer’s books are audited annually by the conference treasurer or by someone appointed by the conference committee. The books and records of the church treasurer may be inspected only by the conference auditor, the pastor, the church elder, or one authorized to do so by the church board.