Offerings are not a private purse
God entrusts holy gifts to His church for His mission: preaching the gospel, discipling, caring for the poor, maintaining facilities, and supporting gospel workers. Offerings do not belong to the pastor; they are a trust with accountability. Paul insists: “We take pains to do what is right, not only in the Lord’s eyes but also in the eyes of man.” (2 Corinthians 8:20–21) He structures giving with order: “On the first day of every week, each of you is to put something aside and store it up, as he may prosper, so that collections need not be made when I come.” (1 Corinthians 16:2)
Biblical and ethical anchors
1) Public integrity: not only “God sees,” but “people see” (2 Cor 8:21).
2) Separation of duties: preacher ≠ counter ≠ bookkeeper.
3) Mission-first spending: money follows gospel priorities, not personal desires.
4) Justice & compassion: fair support of ministers (1 Tim 5:17–18), care for the vulnerable (Gal 2:10), without favoritism.
Essential good practices
Governance
Approved annual budget (goals, line items, % for ministry/mercy/facilities).
Elders/finance team with complementary skills; conflicts of interest disclosed and managed.
Written compensation policy (external benchmarks; approved by non-beneficiaries).
Financial controls
Dual signatures on withdrawals/payments (two unrelated signers).
Two-person count each service; signed log; bank deposit within 48 hours.
Bookkeeping with chart of accounts; monthly bank reconciliation; digitized receipts.
Annual internal review (or external audit when possible); summary report to members.
Transparency
Quarterly member report (income/expense, benevolence share, building fund status).
Donor receipts; tracking of restricted gifts (e.g., “widows fund”).
Whistleblower channel to two independent contacts.
Restricted gifts
Separate account; spend only for the stated purpose; changes require donor consent or member vote.
Mercy ministry
Clear policy (criteria, caps, frequency, social care); avoid arbitrariness and dependency.
Red flags you must not ignore
One leader handles cash and decides alone.
No financial reports, or opaque numbers.
Personal bills paid by the church.
Unapproved salaries, off-the-books gifts, “loans” never repaid.
Response: ask for records, involve elders/board, require external review; if abuse persists, protect donors and step away from the unsafe system.
30-day action plan (plug and play)
Week 1: appoint a 3–5 person team; freeze non-urgent payments; open a dedicated bank account.
Week 2: publish dual-signature and counting procedures; train volunteers.
Week 3: present a draft 12-month budget; set guiding %: 50–60% ministry & staff, 10–15% benevolence, 15–20% facilities, 5–10% mission.
Week 4: issue a clear member report (income/expense + balance) and launch the internal audit.
Why this is spiritual (not just admin)
Money tells what we honor. A clean church ledger builds credibility, protects the poor, and frees pastors for Word and prayer. Holiness includes the books.
Prayer
“Lord, give us pure hearts and clean hands. Let our offerings serve Your mission—free from abuse and favoritism. Teach us transparency, justice, and compassion. Amen.”