Explains the requirements for year end financial reporting and recommended accounting procedures in relation to –

1. offertories and other receipts (including procedures for security of cash and a sample count sheet)
2. authorisation of payments
3. maintenance of proper accounting records and general administration (including a Parish Taxes check list). The ATO guide "Volunteers and tax" contains further helpful information in relation to payments to individuals.
4. financial reporting (including a suggested year end timetable)