The first port of call for information to support PCC Treasurers should be the Parish Resources website.
In summary, the role of the PCC Treasurer is to:
- Receive, record and bank all income
- Pay and record all items of expenditure
- Keep proper books and records
- Prepare the annual accounts each year
- Keep the PCC advised of the financial position during the year (at least quarterly)
- Assist the PCC in setting an annual budget
- Provide financial advice to the PCC.
Some treasurers will also keep the Planned Giving and Gift Aid records and submit claims to the HMRC. They may also wish and access information provided by the Diocesan Finance Department. This can be viewed on the Finance Department webpages here.
Some additional areas of responsibility for PCC Treasurers is highlighted below.
The format of accounts is regulated by the Charities Act 1993. Full details can be found in the book "PCC Accountability: The Charities Act 2011 and the PCC" - which, among other resources, can be found through the Parish Resources website here.
Return of Parish Finance
Details of parish finance returns can be found here.
All churches should have an annual budget. The budget should be presented to the PCC in the autumn prior to the year it relates to, for discussion and adoption.
The Church of England Parish Resources website has a wealth of information for PCC treasurers and can be viewed on the link here.