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Church Finances

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Review and Herald Publishing Association · Takoma Park Station, Washington, D. C. · Aug 20, 1908

FromReview and Herald, Vol. 85, No. 34.

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Church Finances

By I. H. Evans

In the book of the Acts of the Apostles we are instructed that the deacons had charge of the finances of the early church. These deacons were to look after the poor, distribute to the necessities of all, and see that none were suffering for the necessities of life. In our church polity we have elected not only deacons in the church, but treasurers. Oftentimes the deacon is the treasurer; and when he is capable of taking charge of the finances of the church, giving them prompt and due attention, we believe it is best that the deacon be the treasurer. In many instances, however, the deacon has not the knowledge of bookkeeping, does not know how to balance accounts, and lacks that activity and initiative that would enable him to make a competent treasurer.
A good church treasurer in the church is a necessity, if the church is to prosper spiritually and financially. According to the recommendation of the General Conference, every church is supposed to be supplied with what is known as the Missionary envelope. These envelopes are to be distributed every Sabbath, giving each church-member an envelope, in which he is to place his tithe, his offering to foreign missions, his contribution for church expenses, for the poor fund, and for the work in the home field. The treasurer then gathers these envelopes up and takes them home, counting the money and writing a receipt for each donation. This makes considerable work for the church treasurer; but we believe in the end it will be found more satisfactory to have all matters pertaining to church finances done in a proper way.
The treasurer should see that the collections are taken in the church each Sabbath, and a receipt given for all money paid to him. All amounts received should be properly entered in a book, and passed on once each month to the State treasurer, from whom he is to receive a receipt for all money sent. The treasurer should be very careful to see that his books are always in balance, and should never permit himself on any occasion, or for any purpose whatever, to use any of the Lord's money. The funds contributed and placed in the treasurer's hands for transmission, are not personal funds, and he has no right whatever to touch them for any personal use. This point should be sacredly guarded; and if any treasurer does use the Lord's money for his personal ends, a new treasurer should at once be installed in charge of the finances of the church.
The church elder and treasurer should work in perfect accord, that the brethren may have confidence that the blessing of God is resting upon the work that the church is trying to do.
The treasurer should submit a financial report to the church every quarter, keeping the church intelligent concerning the funds it is raising, and should see that the people are instructed concerning the amount of money they should raise. At the close of each year the treasurer should close his books and all accounts, carrying forward all balances into the new year. He should make an annual report to the church of all money received from every source, and show receipts for all money paid out. In this way his accounts will be straight, the church will have confidence in him, and he will be satisfied that he has honorably handled the Lord's money.
I. H. EVANS.