Q. I am the treasurer of a fellowship of fewer than 150 members and I spend an extraordinary amount of time at this task. Paying bills, making deposits, keeping records, generating reports, and attending meetings. Are there any guidelines about how much time this should take? Also, for this size, how many volunteers should share this accounting work and how is it divided?

A. Vickie Trott, treasurer of Shawnee Mission UU Church, Overland Park, KS (190 members), spends about two hours per week on bookkeeping: recording pledges, making deposits, paying bills, writing payroll checks, etc.

She reports spending another two hours each month on monthly adjustments, payroll taxes, and financial statements. She also writes a financial column for the monthly newsletter.

"Each quarter I spend two to three hours printing and mailing 150 pledge statements," Trott says. "Annually I work with the canvass committee and others to prepare the budget. I attend the monthly board of trustees meeting for two to three hours, the monthly finance committee meeting for one to two hours, and a quarterly endowment committee meeting for an hour. Meetings are Sunday mornings, which helps my schedule." Trott is an accountant and administrator by profession so these tasks come more naturally to her. Some churches have several people handling these tasks. Some have an assistant treasurer to do the daily, routine bookkeeping and a treasurer who attends the meetings that are geared toward policy-making. Trott recommends subscribing to the UUA-sponsored UU-MONEY e-mail list for treasurers, canvass chairs, and others. Send an e-mail to listproc@uua.org with the phrase subscribe UU-Money (first name, last name) in the message body.

Q. We are planning to put our newsletter on our website. should we remove phone numbers, articles on minors, and such?

A. Most newsletters have a column about the congregation's "family," and Debbie Weiner, the UUA's electronic communications director, recommends eliminating it on the web. At least eliminate phone numbers and addresses as well as any references to people being away from home. Weiner suggests getting permission to leave in phone numbers for key members of the leadership team. If possible assign e-mail "aliases" (ask your computer specialist) to specific church functions so that if a different person takes over the circle suppers all of the e-mail continues to go to suppers@firstchurch.net, for example, rather than an individual address.

If your newsletter refers to sensitive issues, such as in-church controversies, chronic lack of money, etc., Weiner advises removing those for the web. If the facilities chair pleads in print for people to quit leaving the church unlocked, remove that also. Read the newsletter as an outsider would, says Weiner; the most important rules have to do with sensitivity to peoples' personal lives and situations.

Q. Are moving costs which are paid to bring in a new minister subject to income tax?

A. Except for food, expenses from a relocation greater than 50 miles are considered a business expense of the employer and are not taxable to the employee, says Ralph Mero, the UUA's church staff finances director. It is best if the employer pays the moving company directly, but funds advanced by the employee to the company may be reimbursed by the employer without being considered taxable earnings. The total available for moving costs is negotiated as part of the settlement process. The UUA suggests contacting The Relocation Center (http://www.relocationcenter.com; (800) 733-0930) in Baton Rouge, LA, for referral to local van lines.