Beruflich Dokumente
Kultur Dokumente
Steve Hobson
1. Explain the importance and practice of personal financial integrity for the leader.
2. Discuss the role leaders must take in understanding, teaching and enforcing financial safeguards.
3. Describe policy and practices in relation to asking for, receiving, budgeting, and spending ministry money.
Sources:
Alcorn, Randy. Money, Possessions and Eternity, Revised and Updated. Wheaton, IL.: Tyndale
House. 2003.
Bergstrom, Richard L., Gary Fenton and Wayne Pohl. Mastering Church Finances, in the Mastering Ministry
series. Sisters, OR: Multnomah Publishers, 1992.
Berkley, James D. gen. ed. Leadership Handbook of Management and Administration: Practical Insights
from A Cross Section of Ministry Leaders. Grand Rapids, MI: Baker, 1994.
Callahan, Kennon L. Effective Church Finances: Fund-Raising and Budgeting for Church Leaders. San
Francisco: Jossey-Bass, 1992.
_______________. Small, Strong Congregations: Creating Strengths and Health for Your Congregation.
San Francisco: Jossey-Bass, 2000.
Cousins, Don, Leith Anderson, and Arthur DeKruyter. Mastering Church Management, in the Mastering
Ministry series. Sisters, OR: Multnomah Publishers, 1990.
Cunningham, Richard B. Creative Stewardship, in the Creative Leadership Series, Lyle Schaller, ed.
Nashville, Tenn.: Abingdon, 1979.
Evangelical Council for Financial Accountability. (www.ECFA.org)
Fenton, Gary. Deciding Where the Funds Go. In Building Church Leaders. Wheaton, IL: Christianity
Today Intl, 2006. (www.BuildingChurchLeaders.com)
Strait, C. Neil. A Budget Primer For Young Pastors, Leadership (Spring 1981):57-62.
Introduction:
A church doesnt need money as much as it needs trust. Without trust, a church will always have money
problems. By addressing the trust issue, a church has taken a major step toward financial health.
(DeKruyter 1990, 85)
Churches that are not guided by policies and procedures are vulnerable to being misguided by
personalities. . . . Good financial policies . . . have multiple benefits: they not only protect the institution
but also the individual, not only from temptation but also from accusation.
(Bergstrom 1992, 121)
None of us is exempt from the danger of small financial compromises of integrity, leading to larger mistakes,
accumulating to major breaches of ethics and the collapse of trust. Add personal financial pressures, and the
temptation to mishandle ministry money only increases!
David Barrett, global missions researcher, reports that an estimated $16 billion was embezzled (stolen by fraud,
cheating) in the church worldwide in the year 2000. An estimated $75 billion was embezzled between 1980 and
2000! (cited in Alcorn 2003, 426) The resulting suffering and loss along with the staining of the reputation of Christ
is beyond calculation.
So, if you think you are standing firm, be careful that you dont fall! (1 Cor 10:12)
A. Leaders are a stewards, accountable to God and man for how they handle ministry money.
Spiritual leaders are to be above reproach (1 Tim 3:2) in all things.
Example: Paul was carrying a large sum of money, a gift from the Gentile churches to the church at
Jerusalem. He welcomed others to join with him. He did not want to handle the money alone.
We want to avoid any criticism of the way we administer this liberal gift. 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 Cor 8:20-21)
Teachers will be judged by how they live their teaching (James 3:1) - People will probably find out
if you are giving, and if you are tithing to the church . . . especially if you preach tithing!!
B. Leaders should make their accountability practical.
A church pastor is accountable to the church board and church guidelines. Para-church leaders who
receive or raise support are accountable to organizational policy. Workers who are independent
should submit to a board that provides guidelines for such support raising. (2 Cor 8:20-21)
Financial accountability means reporting income and expenditures, following limits in both, and
being open to correction. (Prov 22:3; 27:5-6,17; 28:13)
Financial accountability protects against temptation and against accusation. (1 Cor 10:13; Prov 27:2;
1 Tim 5:19)
Example: Pauls farewell to the elders of Ephesus not only reviews his stewardship in preaching
the full counsel of God to them (Acts 20:20,27), but in his last words to them he also asserts his
integrity and his modeling of financial responsibility while with them (Acts 20:33-35):
I have not coveted anyones silver or gold or clothing. You yourselves know that these hands of
mine have supplied my own needs and the needs of my companions. (Acts 20:33-34)
C. Leaders should cultivate a right heart before God.
Financial contentment must rule our hearts Any hint of greed, jealousy, covetousness must be
replaced by contentment if we are to lead with integrity. (1 Tim 6:6-10; Phil 4:12; Heb 13:5-6)
Financial comparison must be rejected We must guard our hearts against comparing our financial
status with others (Mt 20:1-16; Luke 3:14 be content with your pay)
Financial greed of any sort must be rejected (1 Peter 5:2; 1 Tim 3:3,8; Titus 1:11)
D. When people trust the leadership of a ministry, they are more likely to give to that ministry.
Spiritual leaders lead financially too. They take responsibility for developing the financial health
of their ministries.
Spiritual leaders equip people financially too They see discipleship as involving the stewardship
of money, so they teach/coach/help people to plan God-honoring budgets, live within their budgets,
get out of irresponsible debt, save money and give money.
POLICY AND PRACTICES IN APPEALING FOR MINISTRY MONEY. (see also Berkley 1994, 419-428)
A. The appeal should be honest and transparent.
Honest communication about the need is critical nothing in our methods should be hidden.
(1 Cor 4:4-5; Eph 4:15) Ask yourself and your ministry: Have I included in the appeal for funds
everything a donor needs to know to make a wise decision? Am I hiding anything? (1 Cor 4:6)
Flattery is not to be used Especially to soften up donors (Prov 26:28) especially in favoring and
courting the rich (James 2:1-5)
B. The challenge to give must be grace oriented.
No pressure tactics, the appeal is by grace not by law (2 Cor 8:1-9,12) avoid gifts grudgingly or
reluctantly given while a person feels under compulsion from the appeal instead of God (2 Cor
9:5,7). Note: to preach Mal 3:8-10 as law for today & non-tithers as "robbing God" is compulsion.
Better to allow people to hear about a need and consider it prayerfully, than to ask for a decision too
quickly (1 Cor 16:2; 2 Cor 9:3-5).
C. The directing of the money must be biblical and donor responsive.
Tithes should generally go to the local church that ministers to the giving person (Gal 6:6;
Acts 4:34-35 laid at the apostles feet for distribution to needs); offerings above the tithe are
shared by the giver as the Lord directs. (*This is a general principle, some debate it.)
OT the temple was the store house (Mal 3:10); NT the church is the clearing house
Donor intent for use of funds must be honored at all times Redirecting funds can only happen with
donors permission (to do otherwise is immoral). No borrowing from a designated fund is
allowed. A gift should be politely refused or a redirection of the funds discussed if the gift or the
intent of the donor is questionable or not welcomed.
Pledges (commitments made from regular funds) and faith promises (intentions to give above and
beyond when the Lord supplies) are appropriate if made without pressure (2 Cor 9:7 decided in
his heart to give) and mindful of the uncertainty of tomorrow (James 4:13-17).
Questions:
How often can we take up a special offering? (see Berkley 1994, 424-425)
How can we develop a policy for fundraising activities in our church? (see also Berkley 1994, 428-429)
POLICY AND PRACTICES FOR RECEIVING MINISTRY MONEY. (see also Berkley 1994, 443-451)
Money received as a church offering is not handled alone but always with others to check us and hold
us accountable (1 Cor 16:3-4; 2 Cor 8:16-21). A money counter and record keeper should work together
to handle morning offerings.
Accurate record keeping prevents problems guarding against theft and protecting against accusation.
> Donor intent for gift should be clear.
> Receipts should be given to the donor.
Donors and the wealthy are cautioned not to become proud (calling themselves benefactors Lk
22:25) and wanting to control the ministries to which they give their money (1 Tim 6:17-19).
Questions:
How can we prevent people from using their designated giving as a way of controlling the program toward
which they give? (see Berkley 1994, 448-449)
Are there special concerns or practices involve with receiving large gifts or memorial gifts? (see Berkley
1994, 451-453)
How can we make sense of the ups and downs of cash flow and the need to meet expenses? (see Berkley
1994, 462-463)
POLICY AND PRACTICES FOR BUDGETING MINISTRY MONEY. (see also Berkley 1994, 457-466)
Our budgets are specific means of expressing our ministry values and priorities.
> Budgets should be developed by a team of people in consultation with ministry leaders.
> Budget items should be retained not out of tradition but in line with ministry priorities and
productivity (everyone starts from zero each year, zero based budgeting).
We must give an accounting for the money spent and the ministry results (Mt 25:14-30).
Questions:
Should we have a unified budget or allow separate budgets? (see Berkley 1994, 422-423)
What is the best way of going about setting up a ministry budget? (see Berkley 1994, 467-469)
How can I understand all the paperwork and numbers the treasurer produces? (see Berkley 1994, 446-447)
POLICY AND PRACTICES FOR SPENDING MINISTRY MONEY. (see also Berkley 1994, 477-486)
Expenditures should be according to budget made in line with budget priorities and constraints.
Expenditures should be made by those authorized to spend and approved if necessary by others based
on the amount spent. This should be in line with prearranged policy.
> Over riding budget or spending policy should be allowed only by careful policy means. (e.g., only
with the approval of the governing board, or the executive committee within the board).
> Position, status friendship, need, and urgency must yield to policy and trusting God as the provider.
Expenditures should be recorded for tracking purposes and accountability.
Questions:
How is petty cash properly handled? (see Berkley 1994, 480-481)
When we need to make a major purchase for the ministry, how can we be good stewards of funds?
(see Berkley 1994, 486-487)
Audit Questions:
What is a financial audit about? Can we do our own audit internally? (see Berkley 1994, 471-473)
Should churches and ministries consider being audited by an outside auditor? (see Berkley 1994, 469-471)