Page 51 - The Church and Education PDF Pro

Just as the rich man’s manager was required to give an account of what his possessions were and how
they were used, God requires the church to keep a good account of what is received and spent.

Luke 16:1 Jesus told his disciples: “There was a rich man whose manager was accused of wasting his
possessions. 2 So he called him in and asked him, ‘What is this I hear about you? Give an account of your
management, because you cannot be manager any longer.’

A budget is a plan in order to keep track of our management of resources so that we can be ready to
give an account to God.

I Peter 4: 5 But they will have to give account to him who is ready to judge the living and the dead.

Budgeting

In a budget, the church must first order her priorities. For example, the priorities of most churches in
the US is 1) Salaries (47%), 2)Buildings and Maintenance (22%), 3)Programs for the members (10%),
and then 4) Giving, some to Missions (5%). But the early church, as we discovered, prioritized most of
the spending toward helping others, missionary travel, supporting workers, and a small amount on
church activities. A church cannot create a budget without determining on what are the most important
items that they should spend contributions.

Once that is created, the church can estimate total contributions that may be received from general
giving of the membership. Most churches base these numbers on previous giving records and on the
size of the congregation. Once a number is accurately projected, the church now has the income side of
the budget.

The bulk of the budget will be the expenses of the church. Of course, these are all self-generated by the
desires of the leadership and membership. We create the expense side based on our wants and needs.
The Bible suggests three ways to manage expenses:

1. Give some away (putting God and his plans first)
2. Save some for future needs
3. Spend some for operational needs.

The guiding principles in II Cor. 9 lay out God’s plan for giving to His Kingdom. It does not lay out a
percentage and it does not say who you have to give it to. It simply says “GIVE joyfully without
compulsion, as God has purposed in your heart, knowing that as you give, God will return the gift with
blessings.” That is God’s bottom line plan.

How much should the church give away? The Bible does not state how much the church should give. It
also clearly states that God deserves the FIRST fruits of our finances. Through prayer, He will direct the
church in how much and to whom He desires it to be channeled to meet the priorities of the church.

The Bible clearly commands preparation financially for the future. The church needs to develop a well-
thought out savings plan and take a portion of what God gives and save it for future needs. Here are
some verses that help us understand the importance of saving:

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