Point of View

About this time of year, all of us begin thinking about closing out the prior year; getting tax materials together and determining whether we have overpaid or underpaid our taxes. We make the adjustments; pay the taxes and say, “Thank God I am an American!”

During this same time frame I often receive questions about annual church audits. I cannot give professional opinions on audits from a technical side. That is the expertise of accountants, tax lawyers and trained professionals. For me to describe or explain how to conduct an audit would be as meaningless as trying to describe to Noah that my bath tub ran over and flooded my bedroom! It would simply be an exercise in futility.

However, I can give you rationale and ethical reasons for having an audit. Let me simply list some reasons why not how:

1. An annual audit establishes credibility between the giver and receiver. I would never give money to an institution, church, television ministry, or non-profit organization for which I could not receive an accounting if desired. The audits of the Florida Baptist Convention are reviewed and published. They are done professionally and proficiently. It would be totally foreign for me to do otherwise. Also, the State Board of Missions has a policy that requires such a process.

2. Money is not the purpose of an audit. It is for accountability and integrity. Audits do not negatively reflect on others, but gives a positive reflection to “check-writers” and “check-givers,” by assuring them their dollars are spent as directed. Many churches have volunteer treasurers. Thank God for them. Make their work easier by putting in place a good system of accounting and auditing. Develop a purchase order system and establish its use as policy. If you do not know how to do this, the Florida Baptist Convention can assist you.

3. Audits do not try to find mistakes and flaws. They establish credibility that certain procedures for handling volunteer money have been properly followed. During these 50 years of ministry I have refused to handle the church’s finances. (I also refused to turn off the lights after church and run the mimeograph machine!) It was never my desire or intent to count the money, sign checks or make deposits. This is a common sense matter for me for these reasons:

1. It could put me in a vulnerable position that Satan could use.

2. It could color my attitude toward givers and non-givers. My responsibility is to minister to both without prejudice.

3. It takes time that could be spent on other things.

4. Someone knows how to do it better and quicker than I.

Let me summarize my feelings about audits. Every church should have an annual audit that is done professionally and promptly.

This is the first time I have written on this subject. It is long overdue.