Financial accountability
Stewardship that can be examined.
Financial trust depends on more than good intentions. It requires approved authority, separation of duties, records, reporting, conflicts management, and appropriate review.
Core controls
No person should initiate, approve, pay, and reconcile the same transaction. Related-party decisions require disclosure and disinterested approval. Restricted gifts must be handled for their stated purpose or returned where appropriate.
Public reporting
The church intends to report clearly on income, expenditure, reserves, related-party matters, designated funds, and the form of independent review appropriate to its legal and operational stage.