Some time ago I was asked if it was acceptable to have one person as both secretary and treasurer in a church, particularly because the church was small. I thought it would be good to share my response for others who might face a similar situation. The person specifically asked about having the same person both record and deposit money, count collections and pay bills, etc.
What does the Bible say about it?
I couldn’t provide a biblically definitive answer as the Bible does not talk about secretaries and treasurers in the church as we know them. But, I definitely could pull on some principles from Scripture like:
- to be careful of even the appearance of evil (1 Thess. 5:22)
- to not put stumbling blocks or temptations in front of people (2 Cor. 6:3)
Those principles do not necessarily mean the role of secretary and treasurer must be kept separate, though that would undoubtedly be the ideal. There are churches that combine the two roles into one person and have had no problems. That, however, doesn’t make it right or good. They hold on to the pragmatic value in combining these positions as their rationale. Again, that doesn’t make it right or good.
Guard against Church Practices That Lend Themselves to Temptation that Could Lead to Embezzling
Points of conflict open the door for temptations.
- The same person purchasing supplies is paying the bills.
- The same person could potentially be reimbursing themselves.
- The same person could be signing checks that go to family or friends who submitted reimbursements.
- Etc.
In addition to potential temptation, the lure of power in this kind of situation can also be a problem.
One individual in the church knows an awful lot. By virtue of secretarial duties, the person would often be privy to confidential information. A treasurer knows the finances and giving. With knowledge can come an illusion of power which can lead to a host of indiscretions.
How to Prevent Embezzlement When You Have Limited Options
What do you do if you see no other choice? Whether or not to abide by biblical principles is where you lack an option. To have the same person as secretary and treasure, you would need to build in some checks and balances right from the start. Don’t wait until you have a problem to enforce accountability. Establish guidelines like the following:
- This person could not sign checks.
- Certain kinds of receipts would need approval.
- Etc.
You would need to think of all the potential and/or possibly perceived conflicts of interest and develop these kinds of checks and balances. I would even recommend putting it in writing so that if there are questions, you have something to fall back on.
This is in combination with other financial precautions that should be in place whether or not you have two different people or one. Too many churches have made it too easy for embezzlement.
- The treasurer should not be the one counting the offerings, especially alone. It’s good to have several people who rotate in this responsibility.
- The treasurer should not necessarily be the one to deposit the money, especially not all the time.
- Good records and receipts should be kept and always be available.
- Certain kinds checks should require two signatures, especially larger amounts of money.
- Etc.
You might already be doing some of this because of legal liabilities. But, we still read of embezzlement happening in churches. We don’t want to think someone we know and love would be capable of such a crime. However, we are all human who have the potential of breaking under temptation or going on power trips. Let’s not make it easy for one another. Let’s think through the implications of biblical principles to these kinds of situations.
Let’s aim for integrity in the way we handle finances. Read: Managing Church Finances with Integrity
For more on finances, go to: Biblical Stewardship Resources
I am certain there are church “horror stories” about funds being embezzled because I have heard of them. It seems to me that what should be mentioned is “church authority” over such matters. Biblically speaking, Bishop/Elder have church authority over spiritual matters, where Deacons have church authority over temporal matters (finance, building maintenance, groundskeeping, etc.). Different people should take up the offering, and deacons (plurality) should count the offering and place in a safe and secure lock box/place. Those who have charge of church bookkeeping either should not sign checks they write or there should be a plurality of signatures. Also, an independent financial auditor should be retained (CPA) to ensure the bookkeeping is straightforward and held to generally accepted accounting standards. The church pastor should never have his fingers in the money as that is not what the “pastor” does… he is to shepherd and teach/preach and counsel the flock.
Thank you, Robert, for adding these thoughts. Certainly Christians should hold themselves to the highest of standards. God’s design for the “plurality” you mentioned prevents many of the “horror stories” … but we must line up with His intent even in these practical issues of church life. Sometimes what churches know to be God’s design isn’t always implemented in its fullest ramifications and hence …. these kinds of problems.