The second rule is to keep a clear delineation between financial tasks. Having two or three people sharing similar responsibilities throughout the financial system doesn't get us where we want to be. We'll look at specific ways to break down the financial management tasks below. Let's simply note the importance of not allowing overlapping responsibilities. An example will make this clear.
Many churches now use accounting software.
All such reputable software has password protection built in. This means that the person who posts the payment transactions can be prevented from having the ability to make other entries to the books except from within the specific parameters of their function. Rather, you might see this opportunity to train a new backup person for that particular task during the vacation. The same principle applies whether or not you are using software. In this way you can preserve the separation of the functions, and also begin the process of recruiting and training replacement volunteers.