The Parochial Church Council (PCC) may appoint any one or more individuals to act as treasurer. The Churchwardens act as treasurers of the PCC when:
- they are appointed by the PCC or
- the PCC does not appoint anyone else as treasurer, in which case the Churchwardens act as ex-officio Treasurers to the PCC.
But if the Churchwardens happen in either of these ways to become treasurers to the PCC, their powers and duties in that capacity are neither more, nor less, than those of any other parochial church councillor who may be appointed to the office of treasurer.
A PCC may wish to appoint as treasurer a person who is not a member of the PCC. There is no objection to this, provided that the person elected as treasurer is suitable for the role and they then may be co-opted to the PCC.
Downloads below show a checklist of what to do to hand over the finances when there is a change of PCC treasurer or incumbent.
Treasurer role profile
The workload and complexity of a treasurer’s role will depend on the size and activities of the parish. Notwithstanding, the following will be expected:
- Implement the financial policy of the PCC. The finances of the parish remain the responsibility of the PCC, including raising the necessary funds and deciding how these should be spent. The Treasurer should actively participate in making these decisions.
- Draw up an annual budget for consideration by the PCC, to help the parish to decide its goals in the year(s) ahead.
- Keep records of the PCC’s financial transactions, ensuring that they are properly authorised and in keeping with approved budgets.
- Keep track of the parish’s finances and let the PCC know if difficulties arise or are foreseen in the future. Give regular written reports and present these in person to each meeting of the Standing Committee and PCC.
- Ensure that the PCC’s financial obligations are met, including Parish Share, the clergy’s expenses and insurance of church buildings (especially against fire, theft and public liability).
- Maintain a bookkeeping system (manual or computerised).
- Draw up the annual financial statements for the PCC’s approval with the annual report, before these are submitted to the Annual Parochial Church Meeting
Treasurer personal specification
A treasurer doesn’t have to be a qualified accountant, although this could be an advantage in larger parishes. A willing and numerate person would do an excellent job. The following are the most important skills and requirements of a treasurer:
- Honesty: there must be no doubt about this and Parocial Church Councils may want to follow up references for peace of mind.
- Financial competence: not only the ability to keep records, but the will and determination to keep track of how finances are going.
- Knowledge of the part the parish plays in the context of deanery, diocese, national church and our mission partners abroad, from both a financial and operational perspective.
- Having the ability to present financial matters clearly to both the PCC and the wider church community.
- Having the time to attend PCC meetings, PCC Standing Committee meetings, deanery and diocesan finance/consultation meetings and to be part of general church life.
- Being able to treat personal financial information of individual church members on a confidential basis.
- Being willing and able to work as a team with other members of the PCC, the parish priest and the wider church.
- Qualifying as a Trustee as required by the Charity Commissioners: being over 18 years old and not being disqualified because of bankruptcy or criminal convictions for financial wrongdoing.
- Having a commitment to the Church’s mission and an appreciation of the role of the parish in the community.