Lesson 23. The Minister and Church Finances

A. Introduction
Romans 12:17; II Corinthians 8:20-21

B. The Pastor and Church Finances
1. Delegated authority
2. Authority and security
a. Church board
b. Treasurer
c. Accountant
3. The pastor’s financial leadership
a. Giving
b. Contribution statements
c. Monitoring and approval of expenditures
d. Annual business meeting

C. Financial Management for the Church
1. Cash control
a. Checks and balances; separation of duties
b. Monitoring cash flow
c. Deposit forms
d. Requisition forms
2. Bookkeeping
3. Budgeting
a. Comparisons
b. Goals
c. Planning
4. Reporting
a. Church board
b. Church
c. Government
d. Bank

D. Fundraising
1. World missions
2. Capital campaign

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