2 Corinthians 9:7
ESV - 7 Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.
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I would say that, although it would not be necessary (or even practical) for a church to involve all of its members in conducting the day-to-day financial affairs of the congregation, the church leadership would (and should) still be accountable both to God and to church members to regularly and accurately report the amount and sources of funds that the congregation is both taking in (through the collection of members' tithes and from other sources, such as whatever larger church body with which the congregation may be affiliated) and dispersing (in both congregational expenses, such as salaries and church maintenance, as well as in mission, outreach, or charitable efforts). Members of a congregation also have the right to know the purposes or causes that their resources are funding or supporting, and to give group approval or authorization for any major expenditures in advance of funds being used for them. Financial statements are a means of achieving these objectives, and keeping the economic affairs of the congregation in good order (not to mention having needed documentation on hand to respond to any inquiries about church finances from governmental entities or outside groups).
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