Church offering count sheet

When the count doesn't match

Someone asked on the PowerChurch user forum why "the envelope contribution total plus the loose offering total don't always match the actual money count." One reply told them to adjust the loose change so the totals equal the deposit. Don't. That hides the mistake. If an envelope held less than the donor wrote, the donor gets credit for money that never came in. If someone miscounted the twenties, nobody ever finds out.

The sheet runs four checks while you count. Each one says Ties or Off by, and the amount:

• Envelope cash plus loose cash equals the cash you counted.
• The second counter's own count of the cash equals the first.
• The fund totals add up to every check, envelope, and loose dollar listed.
• The deposit slip equals the total offering.

When one says Off by, recount together before the bag is sealed. If it still won't tie, write the difference on the sheet and both counters sign. A $5 gap that's written down can be traced. A $5 gap tucked into the loose cash never will be.

Envelope cash belongs to a donor. Loose cash doesn't.

Open each envelope and write down what was inside, next to what the donor wrote on it. In the sample, envelope 117 says $50 and holds $45. The donor gets credit for $45, the envelope total drops by $5, and the count still ties. The Free Methodist Church in Canada's treasurer's guide gives the same rule: "record the amount in the envelope."

The donor needs that amount on record too. Under IRS Publication 1771, a donor can't deduct a cash gift of any size without a bank record or a written record from the church showing its name, the date, and the amount. When a donor needs a receipt for one of those gifts, the donation receipt template prints it.

Loose cash has no donor to credit. It goes to the General fund, and so does a plain envelope with no name.

What the sheet records

• Two counters' names and signatures. United Methodist guidance asks for "two or more persons - unrelated to each other", and neither of them the treasurer.
• The number on the tamper-evident deposit bag.
• A line for the person who later compares the sheet with the deposit on the bank statement. That person doesn't count.

Deposit the same or next business day, and keep the signed sheet with your accounting records.

After the count

Online giving hasn't replaced the plate. Across churches on Grain so far in 2026, 31% of giving dollars arrive by check and 14% in cash, so close to half of the money still passes through the count room.

At the bank, Sunday's offering is one deposit. In your books, it's many gifts split across funds, the same split this sheet makes. In Grain, each fund keeps its own balance. If you enter cash and checks in Pushpay's Batch Entry, those batches sync to Grain. With Planning Center, batch deposits reconcile with your bank. Grain's Starter plan is free for churches with up to $20,000 a month in expenses. See fund accounting in Grain.

At month end, the treasurer's report template ties each bank account to its statement, and the month-end checklist covers the rest of the close.