Church leaders who keep expenses within an approved budget will impress their members. A good budget must build in enough allowance for variations, of course, but a reasonable, consistent pattern of expenses will be comforting to a congregation.
By contrast, lack of wisdom or integrity in people who handle expenses will often have an adverse affect on a church budget. Giving should be to the Lord, not in relation to where the money is spent. Nonetheless, congregants may give less if they lose faith in how church leaders are spending money.
The pastor has a great responsibility to interpret—from the pulpit and in printed communication—the financial condition of the church. This includes providing information on both revenues and expenses. The church might also consider the following safeguards on the ingathering and disbursement of funds:
Controls on Expenses
Three elements are key to controlling the disbursement of church funds and safeguarding them from misappropriation: