ABSTRACT
This research project concerned a study of the financial record
keeping of religious organizations: A Case Study of Catholic
Churches in Enugu Diocese. A sample of sixty-three parishes was
made from the diocese. Investigations were carried on their financial
control used both internally and externally, the accounting system
and financial decisions/reporting adopted. This showed whether there
was an efficient and effective financial record keeping in the church.
Since the research aimed at investigating existing financial record
keeping or practice the employment of descriptive method of
research was found adequate. The main instruments used for the
collection of primary data were the structured libraries and other
research units served as secondary data. The researcher ensured
that the questionnaire possessed to a large extent the characteristics
necessary and adequate for the purpose of validity and reliability.
Data collected were analyzed and presented with percentages and
tables and hypothesis were tested with the chi-square (X2) statistics
and the following results emerged.
The study revealed that the church keeps proper record of its
accounts and that there is accountability and responsibility, every
member of the finance council has to give account of the money
entrusted to him. It also showed that the church makes yearly budget
before expenses are incurred and that authorization and control of
church expenditure is vested on the management team.
Based on the finds, both short and long term measures were
recommended as ways of enhancing financial record keeping in
religious organizations.
