Collections, whether during the worship service or other events should always be in the custody of at least two unrelated individuals.  This means that the offering should be handed directly over to counters or placed in a secure, locked location until it can be retrieved by at least two people who will be responsible for counting.  Checks received by mail should likewise be secured until they can be counted.  

Once the counters have completed their task, the church administration would submit the form below to record and allocate the deposit to the fund or class to their assigned bookkeeper.