Monthly the bank statement for the account is to be submitted to the treasurer for verification that all deposits made into the account came from disbursements from a church account. The treasurer should make a notation on the bank statement and file it with the church's financial records. The primary use of discretionary funds is to assist the poor of the congregation and the larger community. Wherever possible it is preferable that payments for rent, utilities, medical care and the like be made directly to the provider rather than to the individual or family. In practice this has traditionally meant the loose offering at one service.
Some congregations also provide funding through the church budget.
Churches also may have a policy that all fees for weddings, funerals and baptisms be deposited in the discretionary fund. Such problems have occurred in the Diocese of Newark. It would be helpful and supportive of these efforts to establish diocesan guidelines for the use of discretionary funds. These guidelines have been developed based upon the National Church's Manual for Business Affairs plus material developed by the Diocese of Rochester. The guidelines have been discussed with the executive committee of the Newark Clergy Association and the Clergy Ethics Committee.