Financial Accountability in the Local Church

Stewardship needs structure

Faithful handling of offerings requires the same rigour as any other institution: dual control, documentation and independent review.

Core controls

• Two unrelated people count offerings and both sign the count sheet
• Bank the full collection intact; never spend from cash received
• Separate the person who approves spending from the one who pays
• Present monthly income and expenditure to a finance committee

Designated funds

Track designated giving — building, missions, benevolence — in separate fund accounts so restricted money is never quietly used elsewhere.

Report to the congregation

Publish a clear annual statement. Transparency deepens giving far more than appeals do.