 All right. The recording has just started. Good morning, everyone. Welcome to this class on church and ministry administration. Let's take a moment to pray and then we will get started. I'm sure the others will also join us in the next few minutes. Somebody just pray and pray and ask God for his wisdom, his understanding as we learn some practical things on how to administer, manage, lead church and Christian ministry. Could somebody lead us please? Loving God, thank you for this wonderful time of Father God. We just come into your presence, Father God. Thank you for this wonderful day and Lord. As we gather here for the session of Father God, I pray for all the people who join us, pray for pastor who is going to teach us of Father God. Also pray for your wisdom and knowledge and great understanding of Father God. Father God help us to manage the workplace, the church ministry with wisdom and knowledge of Father God Jesus. Let us be a living testimony to others of Father God Jesus. We submit the entire class into your mighty hands of Father God. You lead us and guide us in Jesus name. We pray this prayer for the God. Amen. Amen. Thank you. Alright, good morning everyone once again. So last week we started talking about accounting and finances and so we've been just spending a little time on that. Maybe we'll take a few lectures more than usual to cover this particular topic on accounting and finances. Now, usually when we start off in the ministry, especially when we are starting off small, when you're starting out a church or a Christian ministry, in the early days, very likely you would have to handle yourself, you know, you would be directly involved in handling the money. And, you know, you'd be there probably as a pastor, you'll sit down, you'll count the money and write the book of accounts and then give it to the accountant to enter it into the system. So there will be this involvement, at least in the early stages when you're getting something started, the church or the ministry. But then at some point, you know, you would be in a place where somebody else is handling it for you and you would be focused more on doing the ministry and overseeing things. So you are not directly involved in managing the money or the details. But as a leader, whether of the local church or the Christian ministry, it is important that you ensure that proper procedures are put in place to make sure that the money is being handled properly. And that's what we can all do. We ourselves are not sitting and watching over the money and the accounts and all that. It's just too much work. So you're not personally handling it. You're busy doing the ministry, the spiritual side of the work. Ministering his word and serving people. But you still have to make sure that proper procedures are in place, that proper systems are in place to make sure that the money is safeguarded. Because people are giving money to the church or they're giving money to the Christian organization. And even though you may be responsible for other things, spiritual things, you are also responsible to make sure that the procedures are the things that are in place to protect, safeguard the money. So from that perspective, you know, what we are discussing or what we are talking about in the section on accounting is important. You know, you have an idea that, okay, these are the things I must put in place. These are the things I must be watchful about in order to make sure that nothing goes wrong financially with the church or with the Christian ministry. Okay. The accountant will of course do the accounting work. You don't have to sit and do it. And, you know, if you hire accountant, they will make sure that data goes into the system that transactions and all that are checked and things are balanced and so on. So they will do it in order to will come and audit your work, audit what's happening, give you the reports. But you just make sure that proper procedures are in place and proper things are in place. Okay. So let's quickly review what we've covered and then do a few new things today in relation to church accounting and so on. So I'm still on part one of the notes. I think we should cover this today and then we'll get into part two of the notes next week. So we talked about a biblical perspective about money, what God wants us to do. We share a vision, people who give to the vision. We serve people spiritually. They were so financially. We must be good stewards of the money, like spiritual things. You must be accountable to the people who have given to us and be accountable to government authorities as well. Then we recommended using a software system and the important thing is to designate different heads to which money is allocated. Then we talked last week about the finance department, you know, generally, and I have shared this more from how we are doing it at ABC, but different churches and organizations would have the setup differently. Many traditional type churches would have committees, finance committees and that committee will oversee finances. It's almost like a department, but they just call it finance committee and then there will be a treasurer and a secretary and those kind of people who will handle the finances. But we run it more like a department and so we have an internal accountant and at the moment we don't have an internal auditor, but we will have one. We had somebody who just, you know, not necessarily an auditor person, but somebody who helps with the process. And then we have an external accountant and we have an external auditor. So that's kind of what goes into this department and as the size of the organizational church increases, you may have multiple people. You know, you may have more than one accountant and you may have more than one auditor, more than one person overseeing the purchasing and so on. So the number of people may expand as the organization expands, but in a sense you have this is kind of what the department will look like. And the other thing we said was, you know, it's good that throughout the whole process of money coming in and money being money going out. You have two people involved in the process, you know, reviewing approving so on, so that there's no chance of any misuse of the funds that these two people who are approving or thinking through. On what's happening, then we were talking about this area about receiving offerings, you know, generally how the counting and the depositing and the recording of offerings and contributions should be done. And I also shared a little incident that happened at ABC where money was, you know, taken from the offering, even though we had, you know, we had all the things in place and still somebody attempted to do that. And so what I just, the reason I shared it is it actually happened, which is very sad, but it also I want to bear on your hearts that you can never be too careful when it comes to, you know, safeguarding how the money comes in and so on. So let's pick up from here. So what we are seeing happen these days is that more and more people are giving money through online transactions. So in one way it's a big blessing that when people, you know, do direct deposit from their banks, or, you know, they even use these payment gateways, Google Pay and other payment gateways. It's actually a good thing because, you know, there's no human handling of the money. It goes from their account directly to the church account. Everything is done. So there's no chance of anything being lost in that process. So I think direct deposit is a big blessing and what we are trying to do is to kind of, you know, just encourage people to use that as the main means of contributing to the church, rather than bringing in physical cash and putting it in the offering. So there is, you know, the struggle with direct deposit is people have that sense of reverence when you bring your offering to the gathering place, the church. And when you put it, you know, when you pray and you worship and you put it into that offering pocket. There is that sense of, you know, I've given to God, or a sense of awe. And so when we tell people, you know, just to direct deposit, you know, people are like they feel like, hey, I haven't brought it into the house of God, kind of feeling. But the pandemic has really affected all of that where since those physical services were happening, everybody were forced to, you know, if you want to make a contribution, the only way you can do it is through direct deposit and through online transfer. And so people started, you know, kind of were forced to start doing that. And they accepted the fact that that is giving to God, even though you're not bringing your offering or your check or your cash to, you know, to a meeting place and putting it in an offering bag. So people have slowly, I would say people have been forced to think differently about it and which is a good thing because it helps us in making sure that there's no possible loss of money while that is being sent. Now, so having said that now, there's another important part that the church should do, and it depends on which part of the world you are, which is acknowledgement of contributions. Now, I can tell you what we do here at ABC sense that we do not send a receipt to every to every person who makes a contribution. Simply because especially now people are doing direct deposits. It's very difficult for us to know who gave the offering, because it comes straight from their bank account to our bank account and then depending on the mode of transfer of payment gateway or do they do it through neft or imps or what the transaction, you know, process was, we may or may not get to see their name in full or sometimes it may just be a abbreviated or a short name. So it's very difficult to identify from the transaction detail where it came from who gave it actually, and the bank doesn't provide us with the list here, you know, we asked them and they wouldn't do that. So for us. So we don't send an acknowledgement or a receipt to every person who makes a contribution. What we do state on our website is if somebody wants an acknowledgement or a contribution of the contribution, they should send us an email to the accounts departments and an email. And then the accounting, of course, will check. They send us the reference number. We will check that it has come in. They send the reference number, the date and the amount we check it's coming and then they will then respond back with an acknowledgement. So that's what we've done. So some people will make use of that. Those who want to make sure that, you know, their money has been received by in the account of the church, they will send an email to accounts saying, I know I transferred so much money on this date. Here's my reference number. Please acknowledge receipt. So then the accounts person will check, make sure that amount is coming and then they'll reply saying, yeah, they received your amount and so on. So that's how we work. But in some parts of the world, sending an acknowledgement is mandatory and it's actually requirement. For example, in the United States, because those contributions are tax deductible. And those contributions attract every contribution coming into the church or the Christian organization, which has a nonprofit status in the US, is tax deductible. So that means the person making the contribution can get tax benefit for whatever they have contributed. So then it becomes important for the organization, the church, the organization to track everything so that they send tax deduction receipts back to all the donors so they can use it then in their tax filing. So there it becomes important and there usually it's all tracked by social security number. And so it's uniquely identified and everything is tracked. So depending on which part of the world and depending on what is actually happening in terms of income tax and so on, you may have to acknowledge every contribution and record every, track every contribution and send these tax deductible receipts or you may not need to do that. So I've explained to you what we do because in India, contributions to religious organization like church is not tax deductible. So people don't get any tax benefit. So they're not so keen on, they don't necessarily need a receipt from the church saying you've given so much in the last financial year and you can use it as a means for tax deduction, you can't do that in India. But generally it's wherever people want, we should be able to send an acknowledgement and thank them for their contribution. So now I want to shift over to talk about these policies and procedures. So that's what I was mentioning at the beginning, that is, you know, as a pastor, as a leader of the organization, or, you know, or whatever your, your, your spiritual ministry is, you won't be able to see the money, watch over the money all the time, you can't that's being handled by the accounting department. But what you have to do is to make sure that proper policies and procedures are in place and are being followed so that the money is being used properly. And so what I want to do is I just want to highlight some of the policies and procedures just talk about it. Keep that in mind so that in your organization, you should make sure these things are being done. Yeah. Now, like I said, in the beginning, it may be very simple, you know, maybe a small organization, very few things to do is okay. But later on, when it becomes bigger, when you have more people, more money coming in, more, you know, transactions happening, more vendors to be paid and this and that happening. You have to be very careful because as a pastor, you're not sitting and watching every, you know, everything that's happening. You're busy doing the ministry. So how will you make sure things are okay? Well, you have to ensure that policies and procedures are in place and people are following it. All right. So let's go through some of these things and just put them down in a way that we can talk about it. All of these things are important. Okay. Now, let's talk about the vendor verification. That means, so when your church or your ministry wants to get the services of a vendor for something, example, maybe you want to rent a PA system. Okay, maybe you're doing a special program. So you need extra speakers, extra mics, you need some, you know, television screens, you're doing something. It's not, you're just renting it out from some vendor. Or, you know, maybe you want to rent some TV cameras to do your live stream. Because since you're directly buying it, just rent it for, you know, few hours every Sunday, let them come put it up and go set up for you, stream your thing and then they go away. Like this, there will be different vendors. People are providing their services to your church or your ministry, whom you will have to contract and you're just paying them for a certain service that they give. Now, of course, when you're working with vendors, how would you do this properly? Of course, you want to get quotes from multiple vendors. Over time, of course, you will come to trust one vendor and you will repeat your business with that one person. But in the beginning, you know, somebody, you will have somebody in your office purchasing or some admin person who are in the specific team, whether it's a media team or IT team or whatever team is involved to, you know, get quotes from different vendors. Right. So they get three or four quotes. So, okay, this vendors, you know, for this particular thing that we need, we get three or four quotes. Then you, you know, you choose the best one, the one that meets your need also, which gives you the best price. And then, you know, that is put forward. You as a pastor would review it. Okay, you understand that why this particular vendor was chosen to provide, you know, these services, maybe they're bringing three cameras and three or four TV screens, monitors, and they're going to set it up every Sunday and they will, you know, stream your service or multiple, whatever, they're providing the service for you, for your church. So you review that and then you approve it and goes to the accounting, they then process it. Right. Simple process, simple procedure. But one of the things we have to be very careful about is in the whole vendor process, you want to make sure that nobody is getting, you know, what happens in corporate, you don't want that same thing to happen here. That means what would happen is the person screening the vendors may set up an arrangement with the vendor saying, hey, I will select you, but you give me a commission. You give me a reward for me selecting you. This happens out in the corporate. You don't want to happen. You don't want that happen to, don't want that to happen in church. That the person, you know, whatever, whether it's whatever team that person is, whether it's purchasing person or whether it's somebody else. So then what happens because because two things happen, one, it's actually kind of a bribe, right. The vendor is paying one of your staff, a commission to get selected for their, you know, whatever proposal to get pushed forward and approved and for them to get the contract to do this. That's something you have to be careful about. So you have a vendor verification. So not only do you have, you know, you have proposals from different vendors or quotes from different vendors. You make sure that this is not happening because this can happen in the background. You as a pastor will not know it. And then, you know, so this is a very biased selection of the vendor. And not only that, they may or may not be giving you the good quality, the quality that you deserve, you know, they may not be the necessarily the best service for that same cost. It's being biased towards them simply because somebody is getting a benefit of a commission or a reward or a, you know, what we technically call a technically call a kickback. So you should be careful not to allow this to happen. And so you have a vendor vendor verification of somebody else call screen, make sure that that is not happening. Internally, it's got to be very clear among your staff, such things are not allowed. If it does happen, people are going to be dismissed. Right, because it's a bias and it's not a proper way to select vendors. I'm just mentioning these things because these are things you need to be careful about. Okay. So that's about vendor verification. Another important part is purchasing the purchase process. So in case you any of the team in teams need to buy things, you know, the IT team will need to buy the IT equipment, whether it's computers other hardware, a lot of those things. You may need to buy small things, which may be that's a small amounts, you may need to buy things that are big. You may need to book when use, you know, what kinds of lots and lots of things that are happening. So again, in making purchases, buying things for the church or for the ministry, the purchase process should have an approval process. That means somebody gets a quote, very similar to the vendors, you get a quote saying, okay, you know, we need to buy three laptops or we need to buy certain equipment, speakers, mics, whatever. Okay, get the quotes. Somebody has to look at it, approve the purchase, then it goes to the accounting and then they make the money, send the money. Okay, so again, during the purchase process, you ask questions. For example, just yesterday, I sat with our worship team, our worship pastors, and our media team. And we went over, so we are doing a music video, right? So that means we are producing, so two of our songs, which our worship team has written, is going to be produced as a music video. So now, just to do that shoot, you know, basically it's like a small project, because you've got to rent a studio, it's a lot of things to be done in the studio. And you've got to get out how all these cameras and lights and a lot of things just to produce a music video. So how do you go about it? You can't just, okay, go ahead and do it now. We need to know the cost. So, of course, they went and they looked around for the studios, which was the best studio where, you know, we could have the team in there, the equipment in there, which had the ambience and the kind of things they wanted. So then they have to find different vendors, those are going to bring the cameras, those are going to bring all the, you know, the stuff they need inside, proper lighting, all this, all that. So you find all the vendors, what is the cost thing, get the best vendor. So then you put out, put down everything on an Excel sheet, all these things here are all the expenses. And then this is the total amount. So you have a budget done. So then that is sent to the worship, so the worship pastors are involved, they review it and making sure that, yeah, these are the things that we need and all of that. So the media team is involved, the worship pastors are involved and then finally it comes to me and then we sit together and we review all of that. You know, what is this? Okay, why have you chosen to do it like this? Why not like this? You know, why are you using, you know, two cameras? Why can't you use three? Why can't you use five? Or whatever, you know, so we discuss it because it's a sizable amount that's going to be spent just for one and a half days of shoot to create two music videos. And so, and then there's all the studio work that has to be done, studio people are involved, the audio editing work has to be done, the video editing work has to be done. So a lot of work just to produce those two videos. But the point is, you've got a budget, everything's down, you're looking at the numbers, we discuss. So it's, you know, basically, four of us looking at it, everything's okay. Now the other people are involved, other people were involved in, you know, doing all the gathering of the information selecting them. When there's not, but this is the final stage. You all look at it. We're happy with it. Then the approve then the accounting department starts dispensing the money. But so, so that I just an example of a purchase process. So you have small, you have certain grades and that means small amounts, which is 5000 so on. It's a very simple process, you know, 5000 rupees. Okay, that's easily approved, you know, you send an email, say this is what you want to buy somebody one of the pastors or whoever's in charge of that will review look at it and approve it very simple. Well, it's everything is documented through email. It goes to the accounting department dates all documented small amount before they buy it. So you approve it. If it's a larger one, let's say it's for a conference. It's like I said that according that has to be done, then you need a detailed budget, right? You do every expenses line as a line item to document it. This is the amount. Then that has to be reviewed and because it's a bigger amount you have more people involved in reviewing checking asking questions and then you approve. Right. So the larger the amounts, the more careful you have to be the more thorough you have to be and approve it small amounts. Okay, you know, you are keeping an eye on it, but there is an approval process and it's a little easier, bigger amounts, more people are involved in the approval process. Okay, let me just pause here and see if you have any questions so far on this. You're all following me. Is it okay? Any questions? I think it's fine. Okay. I see your comments on the chat. Thank you. All right, so let's go on. So that's an approval process. Now the disbursement process, that means money being paid out, whether to the vendors or for purchases. One very important thing, if money is sent out only based on an actual invoice or a bill, right? So for a vendor to be paid, they have to send a bill. So money cannot just be sent arbitrarily to anybody, right? So the vendor has to send us a bill and in response to that bill money is sent out. Same thing here when we are booking venues, studios, this, that, whatever, buying, purchasing, bills have to be produced. Small amounts, bigger amounts doesn't matter. Bills have to be produced. Now I'll talk about situations where there is petty cash, that means cash is spent without a bill. We'll talk about that, but that's very small. You know, like if you're buying some food or something which way you can't get a bill, yeah, there's space for that. But usually I would say 99% money goes out only based on a bill. So everything has to be documented. So you never make a payment in the accounting department will never make a payment without a bill. That means there the vendor has to give us a bill or there has to be a document that says so much amount has been spent or is going to be, you know, is needed for this thing. Right. So that is a very strict policy you must have. Without a bill, you know, if money goes out, then you don't know what exactly it went for. And there is no, you know, you don't know who went out to and money can just be sent out arbitrarily. So a strict policy is payments are made based on actual bills, bills have to be given proper bills. That means it has to come on a letterhead from the organization, the vendor, and then money is paid. Right. So even and so we tell the vendor, look, we can pay you only if you give us a bill. And if the vendor says no, I can't give you a bill, then, you know, we just may have to find a different vendor because it doesn't fit into our accounting policy. So that's very important. Now there's another thing that we have where in our at ABC, we have a role that within 48 hours of receiving a bill, you make the payment. Now, in the corporate world, there's usually a 30 day waiting period and all of that. But we as a policy, we said, look, if a vendor sends us a bill for something that has already been reviewed and approved and they've delivered their service, then within 48 hours within two days maximum, you pay the amount. We don't want to keep our vendors waiting. There's no need, you know, we have the money, let's pay them. So that's the practice we follow. Usually it happens the same day. But two days is what we tell our vendors. You said within two days, you will get your payment from the time you've, you know, you've, you've submit your bill. You've delivered your service or delivered your product, whatever, and you send us your bill within two days, you will get your money. So that's, that's again, another policy we follow and we try to maintain that. So vendors are also happy to work with us because they get the money easily and on time once, you know, we start engaging them for their service. So that's part of our disbursement process that we pay our vendors quickly. Other, other institutions may have a different policy, they may say 30 days, but we said two days, we pay you in two days, you get your money. Okay, so that's again, part of our disbursement disbursement process. But the main thing I want to emphasize is there has to be a bill, whatever the amount of bill has to be presented only then payment will happen because we need a record internally. Who bought how much has been paid. And then payment priority. So like I said, we will pay it within two days for all our vendors. We pay them and we treat everybody equally. That means, you know, whether vendor A, vendor B, vendor C. We don't hold back anything as long as their documents are correct. The bills are correct. We make sure that people are paid. Similarly, we pay on priority our own staff. So I will talk a little later about expense claim. That means there are payments which are not paid. Our staff will pay along the way. Example, a lot of it has to do, I mean, I would say a lot of it would have to do with travel. So if if a team of people, you know, example would have to go a long distance to do something like, you know, maybe do a shoot or video shoot or whatever, they're on work, on ministry work. And they're using some means of transport, whether they're taking a cab or they are taking a flight and they're going out and doing some ministry work and coming. So they will pay, they will buy their own ticket or they will pay the cab or they will pay the cab. They will get the bill, they get it. And then they will submit it back to the accounting department. Now they have spent their own money in order to do that ministry work, which was commissioned by the church for them to do. They have paid for it. It's an expense they have borne. So what will happen is they will send the bill back to the accounting department. What will happen is they will send the bill back to us. And again, it has to be approved. So even the expense claim is approved by somebody. That means they will send it to the immediate leader, that is the head of the department or the pastor who authorized that work. And again, we do this on priority. So we, you know, we don't want to keep our own people waiting. Right. So it's very simple. Our process is very simple. They emailed the bill. This is what I spent. This is what it is. Immediately it's approved. That means the person who was in charge reviews it, approves it, sends it to the accounting and accounting pays it the same day. So here again, we work on priority. That means immediately we don't want to keep our vendors or we don't want to keep our own staff. We don't want to hold up their money at any point. Right. They have spent their own money, so they will be paid on priority. Usually it happens the same day within a few hours. When they submit their expense claim, it's approved, goes to the accounting, accounting immediately pays. So people are happy, you know, that look, I have spent the money for the church work, you know, whatever I've done. It's been authorized for me to do it. I've spent the money. I'm sending the bill and I know I will get the money the same day. I get it back the same, you know, as soon as I send the bill, they will pay me. Maximum, if you send it late in the day, the next day you'll get your money paid. You know, it's within, let's say within 24 hours you'll get paid, your expense claim. So that's again a policy we follow, which makes people happy that, you know, if I spend some money for the church, the church will pay me back immediately when I give the bill. But I want to emphasize everything is based on bill, right? So nobody can come and say, I spent 300 rupees. I don't have a bill. Well, if you don't have a bill, we can't pay you because we don't have, you know, we can't verify that you really spent 300 rupees. Or whatever that amount was. So it has to be, there has to be a bill. So people know if I'm going to get money back, I have to have a valid bill from the vendor, you know, with the cab or a flight ticket or whatever it is, then I will get paid back and everything is fine. Okay. A few other things quickly is payroll. So payroll means salaries paid to staff and consultants. So what we do is every person, every staff and every consultant other than our translator. So we have translators who translate our books. They are paid based on the piece of work they do. That means you translate a book of certain number of pages, you get paid based on the number of pages. But other than our translators, every church staff and consultant, consultants are those who work, who are paid by the hours. Everybody entered their time sheets. So right from all the pastors to all the staff and all the consultants have to enter time sheet. That means they report, you know, what task, how many hours on a daily basis. Then these time sheets are approved end of the month. So we need every person to, every staff has to work minimum 40 hours every week. And consultants can work whatever hours they, it's flexible hours. So, you know, they could work five hours or whatever. But then at the end of the month, all of this is checked. Staff are paid and consultants, you know, their, their hours are tallyed and each consultant has an hourly rate. That means you're paid so much amount per hour and the money is paid to them. So here again, as far as payroll is concerned, every staff is paid on the last day of the month without fail. So the 30th of the month, everybody will get their salary into their account. It's a rule. If it doesn't happen, I will call the accountant. Why didn't it happen? Once or twice in all these years, a few times, maybe all these years I would have had to do that. Why haven't you paid on time? But it's like an unspoken rule here. It's, it's part of our policy that last day of the month, everybody has to be paid consultants within the third of the month. Because, you know, we have to, they have to submit their hours. And if they don't submit the hours, then we have to wait for them to make sure they finish it up. And then everything is tallied. Hours are calculated and, you know, the amount is determined. So that usually takes a little bit of time. But as soon as that's done before the third of the month, everybody gets paid. So that's part of our policies, a part of our procedure. But at the same time, if a person doesn't submit their time sheet, especially if it's a consultant, then, you know, their payment will be delayed because not because of us, but because, hey, you have to submit your time sheet, then you'll get paid. You know, so it's part of our procedure and everything is documented. So we know, right? Tax payments are automatic deductions that happen. From people's payroll or consulting payments. The accounting department deduct the tax. And then they will pay it to the government. So that's also part of what the accounting department will do. And you to make sure that all tax payments are up to date. Right? We don't make sure, depending on which country you are, you know, and what taxes to be paid, make sure that all of these are kept up to date. That we don't, we don't delay on any tax payments. And lastly, last point here is petty cash. That means there will be these amounts that have to be paid in cash. So for example, labor, labor charge. Okay. So let's say we are doing a big production or, you know, usually, or even as, like usually this happens with our video recordings. So we have people who come and they just do labor work. They come and they set up different things. So these are not consultants or staff or the vendor will just get laborers to come to manual work, you know, set things up, do this, do that. So these are not people who have or employed by an organization. So they have to be paid cash. That means there's what we call like a daily, daily amount. So they come, if they work for one day, you have to pay them so much money, but you have to pay them cash. So because they are daily wage workers. And this usually happens with manual labor type things where they have to set up things and tear down the vendor will get these laborers. But we have to pay the laborers cash. So what do you do, you know, so what we have is a voucher book. That means we have a book that records the name of the person and some contact detail, maybe their mobile number or something. And they say, look, this amount has been paid by cash to you. They have to sign it. And then the accountant gives the cash and we have a voucher that records that cash payment. So we try not to do too much of it, but it does happen because of these daily wage workers, you know, when we have a special event or whenever we need to have this service. So that happens. It's a complete cash payment. They don't give a bill or anything like that. So we have this voucher book and usually it's small amounts like 1,000, 2,000 rupees, but you may have three of them. So it totals up to 6,000 rupees or something like that. So you pay them the cash. The accountant pays them the cash gets the voucher signs gets them to sign it. It's the documented and that that becomes our document for that money. Now we have to be very careful even there. So no petty cash payment, you know, that is a large amount. Large amounts will not be paid as petty cash. It's small amounts like less than, you know, 3,000 rupees or so. That is paid, you know, as petty cash. So it is there, but it did we do the whatever documentation is possible and we restrict those amounts to small amounts. So this kind of gives you an overview of the different policies and procedures you need to put in place to oversee your money very well, manage your money very well. And, you know, this is kind of the things that we do. So I've just shared with you what happens next week. We are going to get in. Sorry, not next week, next class. We'll get into a little bit more detail on the accounting reports. I'll give you just outline documents that show you these are the reports that come in and we talk about auditing and how do you check, make sure that things are checked as far as the accounting is done. What we do on different projects, how do we, you know, do some audit on projects to make sure that money is being used properly and then use that to make decisions for upcoming projects. So I'll share that with you in our next class. Okay, so I'm going to stop here and, you know, take up any, any thoughts, any comments, any questions, any clarifications you need as far as policies and procedures to oversee the movement of money through the church or the organization. Any questions? No, pastor. Okay. Thanks. Anyone else? You're fine. Was it clear? Okay. Feel free to ask any questions next class on Friday. If you think about these things and anything comes up. Okay. Let's wrap up. I will just pray and we will dismiss. Okay. So, yeah. Thomas, you want to pray and dismiss us? Sure. Father, thank you for the classes, Daddy. Learning the account of the part, Father, help us to be a faithful, help us to be a good steward in the kingdom to handle the finances in the kingdom, Daddy. Help us to learn more coming days a lot. Thank you, Father. Let all these teachings will be benefited as we grow in the ministry, Father. We thank you, we praise you, Father, that the wisdom of God rest upon us. We thank you, we praise you in Jesus name we pray. Amen. Amen. Thank you. I want to enjoy the rest of your day. See you again. God bless. Bye now.