01.0 - Introduction

By Scott Selman

Now to him who by the power at work within us is able to accomplish abundantly far more than all we can ask or imagine, to him be glory in the church and in Christ Jesus to all generations, forever and ever.  
Ephesians 3:20 (NRSV)

The Local Church Financial Handbook is a compilation of articles written by Scott Y. Selman.  Selman has served as Treasurer of the North Alabama Conference since 1993.  The Handbook is general in content and includes basic financial information for local church treasurers, financial secretaries, finance committees, staff-parish relations committees, trustees, administrators, pastors, and others.

The information presented in the Handbook does not establish a standard of care for local churches, and the North Alabama Conference Treasurer’s Office is not engaged in legal, accounting, or other professional services.  A list of resource materials is included in the Handbook.
 
The Handbook is not a substitute for professional advisors who have pertinent expertise and familiarity with the facts of particular situations.  Local churches should apply the Handbook to their specific questions or concerns based on individual facts and circumstances, and consult a competent professional advisor if legal advice or other expert assistance is required.  
 
References to The Book of Discipline of The United Methodist Church are based on the current Book of Discipline.  (The General Conference of The United Methodist Church revises the Book of Discipline every four years.)  Scripture quotations are from the New Revised Standard Version Bible, copyright 1989, Division of Christian Education of the National Council of the Churches of Christ in the United States of America.