Procedimentos Administrativos - Fonte da Vida

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Procedimentos Administrativos

IGREJA APOSTÓLICA FONTE DA VIDA

CARTILHA ADMINISTRATIVA / FINANCEIRA

 

REGRAS E CRITÉRIOS FUNDAMENTAIS DA ADMINISTRAÇÃO FINANCEIRA IAFV

 

 

1) DOS CONSELHOS

A Igreja Apostólica Fonte da Vida – IAFV possui dois conselhos fundamentais sendo um para o seu desempenho evangelístico, ministerial e eclesiástico, e outro para o desempenho na gestão e administração desta instituição, a saber:

 

Conselho Eclesiástico: Cuida das questões pastorais como ministração da palavra de Deus, visão bíblica da nossa fé, ordenação de diáconos, presbíteros, pastores e bispos inclusive coordena os atos disciplinares dos membros e líderes da Igreja; bem como promove a organização de toda agenda ministerial, enfim, todos os atos eclesiásticos da Igreja Apostólica Fonte da Vida.

 

Conselho Administração: Cuida das questões naturais como todos os atos de gestão administrativa e financeira, bem como estabelecer normas de procedimentos para todos os atos de gestão, controle e formalização dos recebimentos e pagamentos de todos os compromissos legais e provenientes da boa administração, garantindo os princípios da legalidade, legitimidade, transparência, economicidade, eficiência e eficácia, buscando intensamente com isto o bem gerir a aplicar os recursos para obra do Senhor nestes dias através da Igreja.

2) DA FORMA DE ADMINISTRAÇÃO

2.1-) A administração financeira, contratual, jurídica, contábil, etc, de todos os templos da IAFV no Brasil é única e centralizada.

2.2-) A administração da IAFV é executada por equipe de profissionais contratados.

2.3-) Para sua operacionalização administrativa a IAFV possui um quadro de colaboradores, porém com formação acadêmica e de experiência e capazes para executar tarefas. Seu quadro é formado de administradores, diretores, gerências estaduais, administradores regionais e locais, departamentos financeiro, contábil e jurídico.

3.) DAS NORMAS DE PROCEDIMENTO ADMINISTRATIVO/FINANCEIRA

 

Quanto a entrada de Dízimos e Ofertas

3.1-) Os dízimos e ofertas em forma de dinheiro ou cheque são depositados em gazofilácios de madeira (urnas) presentes nos cultos. Dízimos e ofertas também são realizados através de máquinas de cartão de débito/crédito a disposição nos cultos.

3.2-) Os gazofilácios são trancados por chaves em sua base. Devem possuir duas chaves. Chave A e chave B com segredos diferentes. São recolhidos após o momento da ministração das ofertas e serão abertos em sala apropriada no templo.

3.3-) A contagem é realizada em cada culto; É feita por equipe habilitada (equipe de contagem) com a presença de no mínimo duas pessoas. Todo recurso deve ser registrado com rigor de detalhes, em relatório que chamamos de “Relatório de entradas” ou “borderô de entradas”.

Obs. Não é recomendável parentes na mesma equipe de contagem.

3.4-) Após fechamento do relatório de entradas, este é assinado por todos da equipe de contagem. Para cada culto é feito um relatório.

3.5-) Uma vez contado e ser devidamente registrado no relatório de entradas, estes recursos serão depositados na conta da pessoa jurídica IAFV.

3.6-) Além da entrada acima descrita, poderá o membro ou qualquer pessoa por sua livre e espontânea vontade contribuir com o seu dízimo ou oferta, através de depósito, transferência bancária direta, ou TED, ou DOC na conta corrente da IAFV, que ato seguinte constará no relatório das entradas da Igreja identificando a Regional onde ocorreu.

Quanto a entrada de ofertas especiais-específicas/Eventos

3.7-) Os recursos levantados através de ofertas especiais específicas, para aquisição de móveis, equipamentos e reformas deverão ser pré autorizados, contabilizados e supervisionados nos mesmos critérios dos dízimos e ofertas, ter sua supervisão executada pela equipe de profissionais da administração IAFV, ser movimentado em conta bancária IAFV e finalizar com a devida prestação de contas.

3.8-) Os recursos levantados para realização de eventos ou acampamentos também deverão seguir o rigor do item 3.7 no que tange a supervisão, execução e devida prestação de contas.

3.9-) Todo saldo de caixa de ofertas especiais (item 3.7) e Eventos (item 3.8) deverão ser depositados no gazofilácio ou direto no sistema bancário através de depósito ou transferência bancária a conta corrente da IAFV.

4.) DAS NORMAS E CRITÉRIOS GERAIS DA ADMINISTRAÇÃO

4.1-) Em nenhuma hipótese a equipe de contagem deve liberar retirada de dinheiro no local. Os pagamentos do orçamento feitos na localidade são executados pelo administrador mediante autorização e consentimento prévio da administração central. Todo pagamento pré autorizado deve ser registrada no relatório de entradas e o comprovante fiscal anexado no relatório.

4.2-) Se algum Bispo ou pastor ou quem quer que seja na posição de liderança, pedir que os contadores de ofertas retirem qualquer quantia e entreguem na mão do líder, tal atitude está em desacordo com as regras da Administração da IAFV e será considerado “desvio de dinheiro” com sintoma de fraude. A equipe da contagem de ofertas deve negar e avisar a administração central.

4.3-) O Pastor/Bispo principal nunca deve contar dízimos e ofertas e nem manusear dinheiro na igreja.

4.4-) O Pastor deve delegar a alguns líderes idôneos e estes devem ter a concordância da Administração Central da IAFV para exercer esse ministério de contagem.

– Obs. O pastor (líder responsável pelo templo) não deve compor a equipe de contagem salvo em caráter eventual, de livre e espontânea vontade dele, quando faltar contador de oferta. O pastor deve também monitorar sempre as equipes de contagem no sentido de verificar se está tudo dentro do normal.

4.5-) O Pastor nunca deve receber dízimo em mãos nem buscar dízimo na casa ou empresa de algum membro. Tudo deve ser colocado no gazofilácio. Eventual exceção deve ser acompanhada do administrador local.

4.6-) O Pastor (líder responsável pelo templo) recebe da instituição IAFV pessoa jurídica, uma prebenda ou ajuda de custo para o exercício do seu ministério. Portanto é proibido receber dinheiro dos membros como oferta pessoal para o exercício do seu ministério.

4.7-) O Líder (Bispo, pastor ou presbítero) deve se auto disciplinar a fim de dar bom testemunho e para isto deve estar atento às regras da administração da IAFV para não abrir brecha em sua vida.

4.8-) Fica estabelecido e claro que qualquer caso de suspeita de desvio, estes serão devidamente encaminhados a Autoridade Pública Competente para investigação e punição dos infratores.

 

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