![]() After completing our discussion of the budget and its role in church financial management, we will discuss the control of spending in chapter 6. Some churches keep good records and are meticulous in their budgeting procedures, yet they lose the benefits of substantial sums of money because they have loose spending procedures. One function of money management that is often overlooked is spending. In chapter 5 we will discuss procedures for making a budget work and also cover ways the budget can help us handle emergencies and take advantage of unexpected opportunities. ![]() Many people, pastors included, do not think very highly of budgets or budgeting because they do not use them effectively after they develop them. After developing the plan for the year, we will see how to use that information to develop a plan for cash flow. This is called a cash flow budget and is discussed in chapter 4. However, in order to have enough money to pay bills on a timely basis, we must also develop a budget that shows how much money we expect to come in each month so we will know how much we will have available to spend each month. When talking about budgets, the annual budget is usually what is meant. Because the budget approval process varies according to the size and organizational structure of each congregation, basic procedures and their application in different situations will be illustrated. The requirements for a good budget, where to get the information needed, and the process that is involved in its preparation and approval will be presented in chapter 3. The role of the pastor and church members in setting objectives for the church and the relationship of church objectives to the budget and its operation will be discussed so that their interrelationship can be seen and understood.Īfter gaining an appreciation of the need for budgeting and its relationship to the ministry of the church, we will move on to the work of developing a budget in chapter 2. The first chapter outlines the budget basics-the what and why of developing a church budget. ![]() They will, however, provide the pastor and church the necessary tools for planning for the best use of the money God gives them and for insuring that the plan works. Recognizing that a pastor's time must be free for visitation, evangelism, Bible study, and prayer, the procedures taught in this book are not excessively time consuming and allow the maximum amount of time for the other duties of the ministry. When he tells you he knows the church's needs and how much he thinks will come in to cover them, he is really telling you about his budget-he just is not calling it that. If you ask him how much he thinks will come in to cover the church's expenses, he will tell you. Other pastors may say, I know what the church needs, so I just spend what comes in on what the church needs. Sometimes a pastor may say that there is no way he can develop a budget because he cannot know how much the offerings will be-he just spends what comes in. It will also be very helpful to the experienced pastor or a member of a church finance committee who may not be experienced in developing and using budgets. This book is written for the new pastor, or one who is going to start a new church. ![]() The entire truth may be that they have done the best they know how to do but because they do not know how to develop and operate a simple budget, they have missed the best and have settled for the best they know how.īecause do not know how to develop and operate a simple budget, they have missed the best and have settled for the best they know how. Sometimes pastors and churches excuse their lack of accomplishments for God by telling themselves that they have done the best they could with what they have-and sometimes that is not entirely true. Pastors and churches seldom have all of the money they would like to have to do what they want for God. Saying, This man began to build, and was not able to finish. Lest haply, after he hath laid the foundation, and is not able to finish it, all that behold it begin to mock him, For which of you, intending to build a tower, sitteth not down first, and counteth the cost, whether he have sufficient to finish it?
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