Who's Minding the Donations?

We expect to hear about the inappropriate use of finances in the secular world—big business and government. But misuse of money in the church by Christians? Surely that is an oxymoron. 

All too regularly media reports relate the misdeeds of one church leader after another with respect to church funds. It's one type of irregularity here and a case of fraud there. Sometimes the amounts seem like petty cash; other times, the amounts are huge.

These problems occur in churches large and small around the world and across denominational lines. Even our theology does not insulate us. Financial impropriety is an equal opportunity problem. How do these tragic financial events occur in the church?

Financial impropriety occurs when leaders lose sight of the ultimate Owner of everything.

Whether the money comes in and goes out of the church, the district, or the mission field, it is all God's property. When we truly understand the funds belong to God, we provide special care for the funds with the attitude of being stewards and managers rather than owners. With that understanding, we welcome accountability for the way we use the assets God entrusts to us. "Now it is required that those who have been given a trust must prove faithful" (1 Corinthians 4:2). In the parable Luke relates in chapter 16, the manager was required to give an account of his management and the master chastised the manager for not being trustworthy with someone else's property.

Taking the high road of financial accountability has five key elements:

1. Expecting financial accountability. Financial accountability starts with a heart for accountability. Without this, no amount of controls or documentation will be sufficient to overcome this shortfall. A heart for accountability must start in the personal life of a leader and permeate the staff. Accountability is a concept"an attitude that must be shared by leaders and sensed by others. At the general church level, a heart for financial accountability starts with the General Board and the general superintendents, at the district level with the district superintendent, at a college, university or seminary with the president, in the local church with the senior pastor, and on the mission field with the field leader.Financial responsibility often goes awry when the pastor of a church is treated as above accountability. Peter understood leadership accountability in the early church as he called his fellow "shepherds of God's flock" to be accountable to one another and to God (1 Peter 5:1-4).
2. Willing to be diligent. Caution: Hard work required! This is what the sign might read before engaging in financial accountability. It is hard work to be financially accountable—it requires discipline. Do most pastors get a special thrill from recording ministry versus personal auto mileage? Is it exciting to gather receipts? Is it a treat to reconcile the bank account? Is it fun to deal with international exchange rates? No. It's hard work. But it is required if we are to be financially responsible for the use of God's resources that have been provided to the church.
3. Accepting policies and procedures. Part of the price of financial accountability is adopting and following policies and procedures with respect to handling God's money. My friend, Brian Kluth, former president of the Christian Stewardship Association, says, "Before God supplied resources for any ministry, the plans were written down. When Moses built the tabernacle in the desert, he had to write down detailed plans that God gave him (Exodus 30-33). Then, the funds came in as the people gave gladly." David wrote a plan for the temple, and there was a huge offering from the people toward fulfilling those plans (1 Chronicles 29). The Apostle Paul wrote a letter to churches about who they were helping. He made it clear what he was going to do with the money and then he did what he said he was going to do.
4. Understanding the importance of small issues. Almost every financial impropriety starts with a small issue. The problem escalates slowly—at first, it is just a few dollars, and then more. Finally, a few years and thousands of dollars later, the issue sees the light of day. The aftermath for the individual and the church is always the same—it's a gut-wrenching experience dealing with one of our own who has performed a misdeed. The question is inevitably, "How could this have happened?" The answer is invariably, "We weren't careful about the small issues and then the problem grew."
5. Expecting an uncompromised example. Why do Christians need to follow principles of financial accountability? Shouldn't we just be trusted to handle God's money appropriately? If we are left on our own, the principles of accountability may be compromised. Oh, yes, God's Kingdom will continue, but our focus will be diverted and opportunities for service may be hindered. As believers, we are to be examples of honesty and accountability. A needy world is watching us. This is our day to demonstrate financial accountability in the church. Surely God will be glorified if the church always strive for the high road of financial accountability. "For we are taking pains to do what is right, not only in the eyes of the Lord, but also in the eyes of men" (2 Corinthians 8:20-21).

Dan Busby, vice president of the Evangelical Council for Financial Accountability, is the author of 38 books on church and nonprofit financial issues and is a frequent speaker on these issues.

Holiness Today, September/October 2007

Please note: This article was originally published in 2007. All facts, figures, and titles were accurate to the best of our knowledge at that time but may have since changed.