Torch, Spring 1984

CHURCH BUDGETS Should a church work on a budget or budgets? Some say "yes," some say "no. " Without a-budget it is easy in time of increased and surplus giving to spend all that is given and in the time of decreased giving either be "begging" or in arrears in payments . Certainly some type of guideline or budget is needed. With today's economy this is a must, at least in the general and building areas of operation. Budgets make for systematic giving and the systematic planning of expenses. In the area of missions a budget not only helps the church in planning , but it also helps the missionaries to know their expected support._This does not mean that a church could not use the "faith promise" method for missions. This can become your missions budget. Budgets need not stop additional or increased giving. Budgets can be revised and increased by the people just as budgets are adopted by the people. Budgets allow people to see their responsibility, and as they participate in approving a budget, they readily see their part in giving to meet that budget. PLANNING BUDGETS Good budgets come only by good planning. With utility costs and other expenses continually rising, it is necessary not only to review the previous year's expenses but to project the cost increase ahead into planned budgets. Good planning will mean no financial "surprises" in the middle of the church year. Whether your church uses a finance committee or other means of formulating budgets, each area of the church must honestly present its needs for the next year. New programs should be budgeted . Requests should always be considered in the light of need, aim, outreach, and results. Also , all planning of budgets should include faith in regard to increase, both in giving and in expense . This is Biblical and allows us to "stretch" our faith and VlSIOn. BUILDING AND DEBT The present economy has changed the ease of borrowing for the purpose of adding to or building new facilities . Thus, most churches are finding it necessary to raise a greater amount initially toward a building project. This, of course , reduces long term indebtedness and allows for good stewardship. High interest rates are difficult for churches to handle and long term financing is not as readily available as in previous years. Churches need to plan their overall building needs . Providing needed facilities for the present and planning for the future must all be taken into consideration. Many churches still prefer some type of financing so that debt can be systematically scheduled for repay– ment. But in doing so, consideration must be given to the fact that long term debt often stops further building projects because the needed funds will not be available. Refinancing is always an expensive process . OFFERINGS AND GIVING Most churches receive offerings in the regular services . Other churches have other means of allowing their people to give . Should giving be highlighted? Informed people are usually giving people . Many churches publish their total giving in the bulletin weekly or at least once a month , advising people of how their giving is proceeding toward budget and needs . Remember, giving is worship. ACCOUNTING AND RECORD KEEPING Churches, small or large, must have good accounting procedures. These are readily available to any church . Books and seminars are available and all are simple enough for most people to understand . Good accounting need not be complicated and should be such that reports are readily available and easily maintained. Every dollar of income and expense should be reported. Offerings should be counted, tabulated, and banked immediately after the services . Many churches use night and Sunday depositories to ensure safety. Churches should take advantage of interest-bearing checking accounts and, for funds not immediately needed, some type of additional interest-bearing account should be required . In this day of government involvement and even so– called infringement, it is important that good records be kept. Those who give systematically and Biblically should be p1 otected with confidential record keeping and the neeJed yearly reports. It is still our privilege to receive deductions for our giving to our local church. But we must use the right procedures. Checks are not necessarily acceptable proof to the Internal Revenue Service. Envelopes are necessary for acceptable record keeping and reporting . Some churches and individuals do not like this procedure but it is necessary and should be used without question. The Apostle Paul, in writing to the church at Corinth, reminded them that giving is a "grace" (II Corin– thians 8: 7). With that truth before us we should understand that neither the economy nor tax policies should affect our giving . Remember. .. Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings . Ye are cursed with a curse:for ye have robbed me, even this whole nation . Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith , saith the Lord ofhosts, if I will not open the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it (Malachi 3:8-10) Also, .. . the Lord loveth a cheerful giver (II Corin– thians 9: 7). We have His Word on it. Dr. William Brock is state representa– tive for the Ohio Association of Regular Baptist Churches and editor of its offi– cial organ, "The Ohio Independent Baptist ." He is a trustee of Cedarville College and has pastored two churches . 11