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THE TREASURY AND THE TREASURER
1. In the Early Sunday School. A study of origins has shown that in the earliest Sunday schools in America, as in England, provision was made for the payment of officers and teachers. In the first schools established in and near Philadelphia, each paid teacher had charge of what would now be considered a department, and the practical teaching was given under his direction by scholars, who were called monitors. But in a new country, where the settlements were small and the people mostly poor, the system of paid teachers soon passed away, and the schools were carried on by voluntary and unpaid workers. It was fortunate for the American Sunday school that in its beginnings it required but little money. For the place of meeting any chapel or schoolhouse or settler's cabin would serve. The literature was exceedingly meager—a few Testaments and spelling books, and generally these were brought by the teachers and scholars. When the earliest lesson books were published, they were not quarterlies, nor annuals, to be thrown away after one using, but were studied year after year. The largest item of expense was the library; and as this was an institution for the entire neighborhood, the families willingly contributed toward it. Not until the Sunday school had become thoroughly founded did the question of its financial support arise as a problem.
2. In the Modern Sunday School. As the Sunday school advanced in position, in influence, and in better methods of work, its expenses naturally increased. Now, in the opening of its second century, its financial requirements are far greater than they were even a generation ago. It asks for special and suitable buildings, with rooms and furnishings adapted to the educational needs of its several departments; for a periodical literature suited to teachers and scholars of every grade, and requiring to be renewed every year; for an organ or piano—often for several, with an orchestra added; for an equipment of song books different from those in the church service; for entertainments and gifts at Christmas, and a day's outing for all in the summer; for libraries containing popular books for the scholars and helpful works for the teachers in their work. The demands of a large and growing Sunday school, in city or country, are great, but in nearly all congregations the funds for the support of the Sunday school are obtained with less effort than those for any other department of church activity, and in this liberality the Christian people show their wisdom and insight.
3. Practical Ways and Means. The methods of financial support for the Sunday school are exceedingly varied. The simplest plan is through a regular weekly contribution in the classes. Where attention is given to the collection, and an appeal is occasionally made in its behalf, the school will generally obtain the funds needed for its own support. When the special need arises for the purchase of a piano or a library, some entertainment may be held which will by its profits swell the receipts. The objection to these methods, which are almost universal, is that they appeal to self-interest, and fail to educate the members of the school in true liberality. It is for our school, our piano, our library, that the appeal is made and the money is contributed. The scholars should be taught to give to the cause of Christ and his gospel, and not merely to interests from which they themselves are to receive a reward.
4. The Ideal Way of Giving. The more excellent way is for the church in its annual estimate of expenses to include a fair, even liberal, allowance for the Sunday school, and at intervals through the year pass over to the treasury of the Sunday school the funds appropriated, to be expended according to principles and regulations provided. Then let every officer, teacher, and pupil in the school, from the Adult Department to the Primary, and even to the Beginners, make his own weekly offering to the church. Most church schools contribute to the cause of foreign missions; but there is equal reason why they should give to all the general benevolent objects for which the church receives an annual collection. This plan would unite the church and the school more firmly, would avoid multiplying and conflicting objects for which funds are raised, and, best of all, would train every child in the Sunday school to systematic giving upon the true gospel principle, which is "not to be ministered unto, but to minister."
5. The Sunday-School Treasurer. The work of the treasurer is very different from that of the secretary; yet the two offices are often held by one person. In that case they should be regarded as distinct positions; the election to the two offices should be separate, and not at the same time for one person as secretary and treasurer. At every business meeting a separate report should be presented for the two departments, and the treasurership should not be regarded as a branch of the secretary's work. If the plan outlined in the last paragraph be adopted as the method of providing for the financial needs of the Sunday school, it might be well to choose the treasurer of the church as treasurer of the Sunday school, thus giving unity to the financial administration of the entire organization.
6. The Treasurer's Work. This will require a person who is known as careful in accounts, as well as honorable in all his dealings.
(1) His Charge. All the funds of the Sunday school should pass through his hands. If money is raised for any purpose, or a money-making entertainment is held, the treasurer should take charge of the receipts and pay the bills. For this purpose he should be ex officio a member of all committees required to receive and disburse funds.
(2) Bank Account. Except in small and remote places, the treasurer will find it desirable to keep an account with a bank in behalf of the school, and deposit therein all moneys received. Under no circumstances should he deposit Sunday-school funds as a part of his own private account, but should keep separate accounts as an individual and as treasurer.
(3) Reports and Vouchers. At each meeting of the governing board of the school he should present a statement of the condition of the treasury, with exact mention of all moneys received and paid since the last meeting; and for every payment he should show a receipt or voucher, and on it the "O. K." or approval of some qualified person who knows that it is correct.
(4) Bills. He should receive all bills against the school, and should inform himself concerning them, in order to be able to answer any questions raised by members of the board. He should present at the meeting a statement of all the unpaid bills on hand, with a forecast of bills expected, and obtain a vote of the board upon each bill that is to be paid.
(5) Checks. It is desirable to pay bills as far as possible with checks, as the check will often serve as a receipt; and the receipted bills should be filed together for reference.
(6) Audits. An Auditing Committee should be appointed, to examine the accounts of the school from time to time, and always when the treasurer completes his term, alike whether he is reëlected or gives place to a successor. This committee should either present a written report, or should sign their names to the treasurer's report, with the indorsement, "Audited and found correct."
Most of the above recommendations, perhaps all of them, state the methods that would be followed by any intelligent, businesslike treasurer. But in the continent-wide area of the Sunday school, of necessity, not all treasurers are intelligent or experienced in business methods; and there are doubtless many who may profit by these suggestions.
(7) Study of Benevolent Interests. One of the most important duties of a treasurer in a modern Sunday school is to study the different charitable objects that present themselves to the school, decide upon their merits, and then present them understandingly to the members of the school, with a view to eliciting their interest and training them in the spirit and habit of intelligent giving. This important task raises the treasurership out of mere mechanical service, and constitutes it one of the directing forces in the school.