Thom S. Rainer's Blog, page 73

Three Helpful Ways for Older Pastors to Mentor Younger Pastors

In the last several decades, resources for pastors have proliferated. When religious research is conducted, pastors tend to be the focus. When I look at my office shelves, there are rows of books for pastoral leadership. Conferences, seminary degrees, and boutique consulting firms target pastors for leadership development. But none of these things can replace mentoring. Every pastor needs a mentor. I am deeply indebted to my mentor, Bryant Wright. I am a better pastor because of him.

The fifty-year veteran of shepherding has much to offer the newbie through mentoring. Unfortunately, I’ve seen more haphazard mentoring than fruitful mentoring. I’ve witnessed over-structured, formal mentoring programs scare away younger pastors. It doesn’t have to be this way. 

What can the younger generation of pastors learn from the older generation of pastors? How can older pastors mentor younger pastors in a way that is helpful for the congregation? 

Older pastors can show what honor looks like to younger pastors. When a younger person “aspires” to be a pastor, this person is desiring something “honorable” according to 1 Timothy 3. This passage also reveals the way a person proves this honor is through living with self-control, wisdom, and prioritizing the home. A pastor with decades of service likely has experienced numerous dark days in the church. Younger pastors will experience their own difficulties while serving. Older pastors can walk with younger pastors and remind them of how God honors commitment and loyalty, even in the valleys. 

Older pastors can guide younger pastors through the unknown. I’ve noticed younger pastors can freeze when they encounter something unknown. It makes sense. When you don’t have knowledge or experience, you tend to hesitate. Older pastors can help younger pastors navigate the unknown. In many cases, older pastors have already been down the path that is unknown to the younger pastor.

 Older pastors can demonstrate true accountability for younger pastors. A good reputation is earned over time with a lot of hard work. Faithful older pastors know good reputations don’t last without a willingness to be held accountable. True accountability occurs when people ask for it, rather than waiting until they are found out. Older pastors can mentor younger pastors by demonstrating what a willingness to receive accountability looks like.

Mentoring doesn’t have to be haphazard. Nor does mentoring have to be a formal program with rigorous weekly meetings. Mentoring can simply be older pastors seizing opportunities to model behavior for younger pastors. Younger pastors need to hear stories of battle scars from older pastors. Younger pastors need to see sacrificial giving lived out by older pastors. Younger pastors need to learn initiative from older pastors. And younger pastors will not likely learn true accountability unless older pastors model it.

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Comparing Pastors

Comparisons of pastors have been around since we’ve had pastors. Paul wrote about it in 1 Corinthians 1:12: “Some of you are saying, ‘I am a follower of Paul.’ Others are saying, ‘I follow Apollos,’ or ‘I follow Peter,’ or ‘I follow only Christ.’”

In the first part of the twentieth century, local church pastors were compared to well-known radio pastors. In the latter part of the twentieth century, they were compared to television pastors. Beginning in the twenty-first century, the comparisons were to podcast pastors.

The Idealized Pastor Versus Our Pastor

Church members can have idealized perceptions of pastors they don’t know. These platform personalities often have charisma and incredible communication abilities. It can be tempting for church members to believe their other pastoral skills are as gifted as their communication skills. 

We see our own pastors, however, up close and personal. We see their gifts, but we also see their humanity. We see them when they lose patience. We see them when they stumble in their sermons. We see their family members who, like the rest of us, are not perfect. So we often criticize them for their imperfections.

Our Pastor Versus the Idealized Pastor

But those platform personalities will not be with you in your deepest of valleys. They will not be an embrace when your loved one dies. They will not be there for weddings, funerals, celebrations, and moments of deep pain. 

Your pastor knows you. The platform pastor does not know you. Your pastor is there for you. The platform pastor does not know where you are. Your pastor loves you and prays for you. Platform pastors can’t pray for you by name, because they don’t know your name.

It Is Time to Rethink How We Treat Our Pastors 

It is time. 

It is time to be less critical and more prayerful.

 It is time to be less judgmental and more forgiving. 

It is time to be less expecting and more serving. 

The beginning of a new year is a time to start fresh patterns and habits.

May some of those habits include loving your pastor more unconditionally, evaluating your pastor less harshly, and praying for your pastor more fervently. 

I have not stopped thanking God for you. I pray for you constantly, asking God, the glorious Father of our Lord Jesus Christ, to give you spiritual wisdom and insight so that you might grow in your knowledge of God. Ephesians 1:16-17

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Four Types of Church Families in 2021

Welcome to the new year! You made it through 2020 which was, without a doubt, one of the most challenging years for ministry. This time last year you had no idea that you would have to completely re-envision the way you do ministry. You also had no idea this time last year that the families you are ministering to may look different as well. 

If your ministry is like mine, our Sunday morning crowd looks very different since we came back. We have four groups of families who are a part of the changes. 

1. Families who have been all-in the whole time. These families attended every Zoom activity. They were first in the doors when your church reopened. They’ve barely missed a Sunday. You may have even been surprised which families were “all in.” If your church is like ours, you had some families who were regular attenders pre-pandemic who went MIA, but you also saw some families surprise you with their high level of engagement. 

Take some time to personally thank these families. They may not know how their commitment encouraged you during a really tough ministry season. Let them know what you have seen God do in and through their family. The next phase of your ministry will be built on their faithfulness.  

2. Families who have recently connected to your church. One of the biggest surprises to me when we reopened was the influx of new families. Multiple families have moved to our area during the pandemic. Many families transitioned in 2020. We have also had families join who are new to church altogether. The pandemic raised spiritual curiosity or caused families to reprioritize. We also have families who attended sporadically pre-pandemic, but haven’t missed a Sunday since we reopened and would now be considered core. 

Keep in mind that these families do not have a point of reference for what your ministry looked like pre-pandemic. Communicate clearly and don’t forget to communicate those details that you assume everyone knows. New families won’t know where your event has always taken place or that everyone dresses up for that particular event. They don’t know what “normal” is. Everything you’ve been doing since the pandemic began is their normal. Also, take time to connect new families with those who have been a part of your church for a while. Prevent your congregation from feeling like two groups by intentionally introducing families to each other. 

3. Those who are just now coming back. As the vaccine becomes more prevalent and other current factors change, you will begin to see families again who haven’t attended in months. 

Families will be nervous. They may feel awkward about being gone so long. They may still be cautious about being around people. They also may have not been around anyone in quite awhile. Be warm and welcoming. Focus on how glad you are that they are there, not emphasizing how long they’ve been gone. Avoid making them feel guilty. 

Continue to communicate what you are doing to keep kids safe and communicate what has changed since they have last attended. For many kids, it will be like attending church for the very first time. Very young kids may not even remember going to church. Don’t be surprised by separation anxiety, crying preschoolers, nervous elementary kids, or aloof teenagers. 

4. Families who haven’t returned. If you read this article by Sam Rainer, you know that many are predicting that church attendance will be down by 20% even when the pandemic has ended. There will be families who just don’t come back. 

Make a list of who still hasn’t returned. Recruit a team to personally follow up with each family. When you find out that a family has moved or is attending another church, remove them from your contact list. Some families have simply gotten out of the habit. 

Harassing people usually isn’t very effective, but continue to periodically check in. Avoid guilt, and instead focus on relationship. You can also use the contact list as a prayer guide, continuing to pray for the families who haven’t come back. In future days, this list can also be a sort of prospect list. Specifically invite these families when big events are coming or new ministries are launching. Sadly, there will be families on your list who simply do not return. Keep them on your radar as much as possible, but give the majority of your attention to the families God has brought and reaching unbelievers. 

2021 will definitely be different, but God has many incredible things in store. As you share the love of Jesus, may God give you discernment to reach each family right where they are. Happy New Year!

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Churches, You Become What You Celebrate. Here’s How

“The service was good and the baptism was quick, but what I experienced at the party changed me.”

Shirley was in her 70s, and I’ll never forget her words. She came to Christ because her grandson invited her to his baptism.

Shirley talked about how the entire church celebrated with her grandson after the service. “It was when they brought out the birthday cake to signify his new birth that I began to cry. The church began to sing. I had never experienced such joy, and I knew that I wanted to have this joy.”

You become what you celebrate. Whatever a church celebrates regularly will inevitably become rooted in the culture of the congregation.

Celebrate the right things. A church can celebrate any number of milestones, people, or anniversaries. Recognizing these things is not necessarily wrong. Churches that celebrate the fruits of evangelism, however, tend to have a culture that produces more passion for reaching others. Celebrate inwardly, and your church will have an inward culture. Celebrate outwardly, and your church will have more of an outward focus. 

Celebrate with the community. One of the best ways to demonstrate Christian joy is to show unbelievers and the unchurched how a fellowship of Christ-followers celebrates. First, don’t party behind closed doors. When your church has a large celebration, let the community know and invite them to join in. Second, find ways to celebrate with the community. Some people will never come to a church, free food or not. The church, however, can go to community celebrations. Learn about community-wide events, such as festivals, shows, and fairs. Be a presence there. Work with event organizers and ask them about the biggest needs. Offer to serve them. 

Celebrate the right way. Don’t just throw a big party without some measure of planning and organization. Always assume that unchurched people will be present at church celebrations. Clearly explain the purpose of the celebration and why the event is significant. Use this time to share the gospel. Have a team in place to help follow-up with anyone who expresses an interest to know more about Jesus or the church. 

Celebrate with excellence. Few people enjoy a celebration that is done halfway. Unbelievers and the unchurched are less likely to see the joy of Christ in a ho-hum church event. The only way to multiply a culture of evangelistic celebration is to celebrate with excellence. Live a life that exemplifies Christ and throw a memorable party that celebrates this life.

Celebrations—by design—focus on the moment at hand or on a past event. However, they are also leading indicators of where a church is going. Examine what an individual congregation celebrates, and you will likely uncover the future culture of that church.

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7 Reasons Question Marks are More Productive than Exclamation Points in Evangelism

As a professor of evangelism and missions, I hope that one of your 2021 New Year’s resolutions is to evangelize more often and more regularly. If so, I encourage you to use more question marks (that is, ask questions) than exclamation points (make strong, forceful statements). I am not suggesting we compromise or soften the truths of lostness and salvation, but I am suggesting we need to ask more questions as we get to the gospel truth. Here’s why:

Asking questions shows humility. In general, questions are an admission that we don’t know everything. We do have the only answer in Jesus, but that doesn’t mean we know everything. Arrogant evangelists are seldom effective ones.
Asking questions says, “I care about you.” When you ask questions—particularly about the person you’re evangelizing—you show concern. You treat the person as a person, not as an evangelistic project.
Asking questions says, “I want to know what you’re thinking.” Evangelism thus becomes dialogue more than monologue, which promotes ongoing conversation. Because evangelism is seldom a one-time event, this conversation is important.
Asking questions helps move the other person toward a personal discovery of Jesus. For example, asking the question, “How do you take care of your soul?” leads the person to at least consider the importance of soul care. That’s usually better than saying something like, “You have to deal with your soul!” 
Asking questions invites the prospect to talk about his or her obstacles and objections to the gospel. If we don’t know those concerns, we might not be addressing the very issues that stand in the way of the prospect’s following Christ. Questions offer an opportunity for the prospect to share honestly without fear of ridicule.
Asking questions softens conversations about those obstacles and objections. Particularly when those objections are blatantly unbiblical (e.g., “I don’t believe Jesus is the only way to God” “I’m a good person, so God will accept me,” or “My lifestyle of _X_ is okay”), it’s easy to get passionate—even unkind at times—in our response. Simply asking more questions can still answer the objection without getting defensive.
Asking questions can be clarifying for both the evangelist and the prospect. Asking “Why do you think that way?” or “Can you explain that more so I know what you mean?” informs the evangelist and pushes the prospect to consider his or her thinking processes. Both are good results.

I pray 2021 will take you into many more gospel conversations. May you ask more questions, and may non-believers find their answers in Christ.   

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Seven Prayers for Pastors for a New Year

As we move into 2021, may I suggest we churchgoers spend more time in prayer for our pastors? Could we commit to a few minutes a week specifically praying for these servant leaders? Frankly, I have never seen a season where pastors have withstood attacks at the level they did in the previous year. Perhaps one of our first lines of ministry should be praying for our pastors.

While I could provide a lengthy prayer guide, let’s begin with these seven prayers. I really believe we could see our churches renewed if we fervently prayed for the renewal and protection of our pastors.

Protection in spiritual warfare. This prayer covers most of the other prayers, but I think we should be specific here. The enemy seeks to destroy the witness of churches by attacking pastors. “Stay alert! Watch out for your great enemy, the devil. He prowls around like a roaring lion, looking for someone to devour” (1 Peter 5:8).


Their families. Families of pastors are under attack every single day. Pray for their spouses. Pray for their children. Many pastors have left vocational ministry because their families have been attacked relentlessly. 


Protection from critics and naysayers. One church member told me she is not that critical of her pastor. She mentioned that she has a few “constructive” comments about three or four times a year. I reminded her she was one of 300 members in the church. If she was representative of the other members, the pastor would be subject to about 1,000 criticisms in a year.


Preaching ministry. Pray for pastors in the preparation of their sermons. Pray for them as they preach. Consider asking two or three members to pray in another room in the church while they preach.


Rest for pastors. Pastors would be fine if they were omnipotent, omniscient, and omnipresent. But we often forget that every time we have an expectation of a pastor, that single expectation is multiplied many times throughout the week by other members with other expectations.


Leadership clarity. Among the items on the lengthy list of expectations of pastors is the expectation to be a leader of the church. That means pastors need clarity from God on where and how to lead the church. That means we must pray for God to give them that clarity.


Encouragement. I have conversed with more than one church member who sees his or her role to be keeping pastors humble with barbs and criticisms. On the other hand, I am immensely grateful for those church members who seek to be encouragers to pastors. May their tribe increase. 

As with many of us, 2020 was a difficult year for many pastors. Let us take the turning of a calendar year to be reminded of one act we can do to make our church and the world a better place. 

Would you join me in praying for our pastors? 

It will make a world of difference.

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Five Reasons Why 2021 Will Be Harder—But Better—Than 2020

As the pandemic hit, the chaos of the spring and summer gave way to an intolerable uncertainty in the fall and winter. Church leaders had to shift from a short-term crisis mindset to a long-term recovery mindset. Now is a good time to recalibrate your expectations. The opportunity in 2021 is greater than the crisis in 2020, but you will have to work for it.

How 2021 Will Be Harder 

Momentum is gone. Almost every church is smaller than before the pandemic, and there is a steep uphill climb back to pre-COVID levels. Some will never return. In 2020, churches made quick reactive decisions out of necessity. Now you must make intentional proactive decisions from a place of strategy. There was an initial rush of an all-in effort as the pandemic hit. Now it’s harder than ever to find volunteers. 

Bad habits are entrenched. Estimates vary, but it takes between two and six months for a person to form a new habit. At this point, new routines have been entrenched for almost a year. For many, this new pattern excludes church attendance.

Uncertainty remains. Which way will the economy turn? Will the vaccine work and will the rollout go smoothly? How will a new president lead? Will I be able to watch Rays games in person at Tropicana Field? Get ready for more uncertainty. The ability to pivot will be more important than a good plan. 

Church leaders are exhausted. And so is everyone else. The slog of 2020 will grind into 2021. More pastors will exit the ministry. The need for church revitalization will deepen. Churches will have fewer full-time staff. More pastors will become co-vocational. 

The numbers are off. Even after the pandemic stabilizes, the average worship attendance at churches will be down twenty percent. Giving in churches will also decline by about twenty percent from pre-pandemic levels. 

How 2021 Will Be Better

Crisis brings focus. Some church leaders will embrace the challenge. The pandemic helped members realize what’s most important. Use this year to discard unprofitable programs and ancillary events. If ever there was a year to kill sacred cows, this year is it! Focus on the right changes—ones that shift the culture of your church in positive way. This new year is the grand opportunity for a new culture. The people in your church are likely as flexible and willing to change as they have ever been. This flexibility will not last forever, and it could be the Spirit-led opportunity to change the direction of your church.

Change is accelerated. Whatever trends were in place before the pandemic are now moving faster. Don’t fight this accelerated pace; move with it. Churches are declining and dying more quickly, but church adoption is on the rise. The megachurch movement is waning, but smaller churches are becoming more popular. Denominations are experiencing their steepest declines ever, but new, more nimble networks are emerging. The traditional models of resourcing the church are fading, but exciting new methods are out there. Don’t fight the swift current of change. Find ways to catch the wave. A decline in one area means upward momentum in another area.

Tension produces creativity. The best art is born in a place of tension. People get more creative in harder times. If you can create something that endures through a crisis, it will likely thrive in the future. Be wise with your time and use the current feelings of uncertainty to create something new in your church. Stop waiting and start creating!

Exhaustion means less self-reliance. The coronavirus is not the church’s biggest problem. Perhaps one of the worst diseases is self-reliance. What if God is exhausting you to make you rely more on the Holy Spirit? Healthier churches in 2021 will use less pragmatism and more spiritual disciplines. 

Mission replaces preferences. Since most every church is smaller, you probably now have a better idea who represents the core. Likely, the core is stronger than you realize! Those who stick with you are bent towards the mission, not their preferences. Make 2021 the year you invest in key leaders who have proven their endurance to God’s mission and commitment to your church. 

Some church leaders are taking a wait-and-see approach to ministry. It’s a mistake. February 2020 is not coming back. God is calling you to rise up in a harder environment—but one with better opportunities. History teaches us the church makes more progress in more challenging times.

I believe 2021 will be harder, but better. 

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Ten Vocations Pastors Would Choose If They Weren’t Pastors

What vocation would you choose if you were not a pastor?

That is the question I posed on social media. Both the nature and the quantity of the responses are indicative that many pastors think about this matter. We received well over 1,000 responses. A number of them are bi-vocational, so they have already chosen a second vocation. 

Here are the top ten responses in order of frequency:

Teacher. Most of the pastors specified high school or elementary teachers. A few mentioned professors in universities or seminaries.
Coaching a sport’s team. There were a variety of choices among the various sports, but high school football was the most frequently noted.
Law enforcement/first responder. More of the respondents chose police as their alternative vocation, but firefighter was a clear second choice.
Small business owner/entrepreneur. Some of the pastors were very specific about the nature of this path, particularly with options in the digital world.
Skilled laborer. These responses were really varied. They included such vocations as woodworker, plumber, electrician, and mechanic.
Denominational worker. These respondents obviously wanted to remain in vocational ministry as their second choice.
Chaplaincy. The most common choice was hospital chaplain followed by military chaplain.
Broadcaster. These responses included radio broadcasting, television personalities, and play-by-play announcers for sports teams.
Counselor/therapist. The pastors who responded with this choice often mentioned that counseling was the most fulfilling aspect of pastoral ministry.
Medical field. Physicians and nurses were the most frequently mentioned.

Pastors offered dozens of outlier responses. Here are a few of the stranger comments. None of these were offered by more than one pastor. That is totally understandable. 

Lion trainer
High King of Gondor
Tollbooth attendant in Florida
Exotic dancer
Lion trainer
Cranky deacon
Hot dog vendor
Billionaire
Playing cowbell in a band
Smoking pork butts and inhaling
Trophy husband
Dolphin trainer
Ninja turtle
Raiser of zebras
Custom treehouse designer
Disney monorail driver

Thanks, pastors. Have a great 2021.

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And So We Wait …

Waiting at Christmas. It’s not just about what we hope to find under the tree. For some, there’s a darker side to Christmas. For some, it’s the hardest time of the year, because it seems to exacerbate our waiting. Waiting on a phone call. Waiting on a diagnosis. Waiting on her to walk back through the door. Waiting on a baby bed in a long-completed nursery to be filled. Or maybe we can’t even pinpoint what we’re waiting on, we just know we haven’t found it yet.

That’s why I love the “other” Christmas story in Luke 2:25-38, the story of two relatively obscure biblical characters who teach us how to wait well. Simeon, like most Jews of his day, was waiting on a political solution to a national problem. He’d been promised a Messiah, one who would once and for all free the nation of Israel from Gentile rule. He “came in the Spirit into the temple” that day, prompted by the Holy Spirit to see this liberator face to face.

And then there was Anna, an “advanced in years” widow who had been married for seven years and alone for nearly seven decades. She lived within the temple complex, fasting and praying and waiting for the redemption of Jerusalem. She was also there on the day that Mary and Joseph showed up at the temple with five-and-a-half week old baby Jesus in tow. This elderly woman who had likely never held a baby of her own was now looking into the eyes of the infant king who would save the world.

Simeon and Anna’s stories have always fascinated me, because I think they teach us how to wait well. Specifically, I think their stories give us four ways we can better wait in our stories:

1. We wait actively.

Waiting tends to get a bad rap, because we don’t actually do much while we wait. If we’re waiting on an acceptance letter, we obsessively check the mailbox. If we’re waiting on a diagnosis, we sit and stare at the phone and kill ourselves with worry. But the Bible teaches us that we can wait actively and trust actively. Psalm 37 is a case study for how we can simultaneously work and rest and trust and act. It’s important to note that Simeon and Anna weren’t sedate senior citizens sitting around the house sharing outdated memes on Facebook and playing shuffleboard down at the Moose Lodge. Every day they woke up, scarfed down their tapioca pudding, and got to work. They knew what they had been promised, and they were actively waiting and watching while they trusted in God to act. How do your daily habits prove or disprove your dependence on Jesus?

2. We wait openly. 

We know that at least Simeon expected to see the Messiah before he died. What we don’t know is in what form he expected to meet Jesus. Did Simeon and Anna expect Jesus to come on the scene as a full grown adult, or did they expect 8 pound, 6 ounce, newborn infant Jesus, don’t even know a word yet? I can’t imagine they expected the King of Israel to be the son of peasants who couldn’t afford a proper sacrifice. I can’t imagine they expected the Messiah to be wrapped in swaddling clothes, still bearing traces of barn hay and donkey hair. But Anna and Simeon left room in their definition of God for God to be undefinable. If there’s not room in our lives for God to surprise us, maybe it’s not God that we’re worshipping. What if God answers your prayers in a way that is different than you thought? Do you want the answer to prayer, or do you want the One you’re praying to?

3. We wait generously. 

There were a lot of people at the temple that day, but only Simeon and Anna actually saw Jesus. At least, at first. Because Anna was outrageously excited and generous about the message of the Messiah. She didn’t know how he was going to redeem Israel. At this point, the cross and the empty tomb were still 33 years away. For 84 years she had operated in faith that the Messiah would come, and at this moment, she was still operating in faith. But Anna believed, and so “at that very hour she began to give thanks to God and to speak of him to all who were waiting for the redemption of Jerusalem” (v. 38). She wasn’t content to sit on the information she had. And like Anna, there are people in our orbits who are also waiting, looking for hope, searching for peace. We need to be a “post-Jesus Anna,” where our wonder and amazement at the Savior can serve as a tipping point to end their waiting and suffering. Who needs you to live the gospel so they can see the gospel?

4. We wait personally.

I love the imagery of verses 29-30. Imagine Simeon, clutching a tiny infant in his huge calloused hands. Tears tracking down the creases in his leathery skin and running into his beard. Head lifted to heaven and eyes squinted shut. “Lord, now you are letting your servant depart in peace, according to your word; for my eyes have seen your salvation…” Translated? “I can die a happy man now.” Simeon had received what God had promised, and he had received his “depart in peace” moment. 

So what is yours? What is the thing that you are looking to to fulfill your deepest desires, get rid of the pain, or give you hope? If it’s anything other than Jesus, then I’ll humbly suggest you’ll never find peace. Mary and Joseph came to the temple that day to offer a sacrifice, but the once-and-for-all sacrifice was lying in their stroller. Three decades later it would be him who was slaughtered. It would be his blood that was spilled. He would embody all of our sin and shame. He would become the liar, the thief, the abuser, the adulterer, the rejected, the outcast. He would give himself as savior of the world and provide salvation to anyone who wanted it. Immanuel means “God with us.” Not “God with someone else,” but God with us. With you. With me. When we know Jesus personally, He gives us the strength to wait in whatever circumstance we’re in, because He’s right there with us. What is your “depart in peace” moment? Is it Jesus? Is he enough for you?

Jesus is in the waiting. He’s with you in your trial. He’s come to be God with us so that we can have joy in our world peace on earth. Do you see him? He’s here.

This post originally appeared on dfranks.com .

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Four Key Safeguards to Make Sure Your Church’s Finances Stand Up Under Scrutiny

Money is one of the most sensitive subjects in the church. It’s also one of the most visible. Many churches publish two sets of numbers weekly: worship attendance and giving. There it is, front and center—how many attended and the collective amount they gave. Despite the visibility, churches can struggle with the right amount of financial oversight.

There are horror stories, for sure. The unassuming secretary who stole six figures over ten years. The usher who swiped cash every week out of the plate. The lead pastor who abused church credit cards. These situations occur. What’s often missed, however, are the more subtle misuses of church finances.

Major spending outside of the budget. Every year our church approves a budget. The approval is not just for an overall amount but also categories of ministry—children, students, worship, missions, etc. Most churches work this way. When an unbudgeted and major expense arises, there should be an approval process. Abuses occur when there is no process. I know a pastor who once spent $65,000 on a plan to feed every person in the town a thanksgiving meal. The money was not budgeted, and he went ahead with the plan without asking anyone.

Using part of the budget for unintended purposes. You should not use the copier maintenance line item in the budget to fund a shortfall for the student ski trip. Designated accounts are commonly abused as well and can only be used for their intended purpose. These kinds of accounting flaws occur far too often in churches. 

Hiding personal expenses. If your church approves an amount for travel to a conference, then it’s unethical to use those funds for an extended vacation with your family. The same applies for a hospitality budget. You should not use church funds to pay for family members at a restaurant.

Financial disasters tend to start small and grow over time. For example, a pastor has a financial crisis and begins to embezzle just enough funds to make ends meet. Two years later, the sin grows into stealing large sums for luxury items. Churches must be proactive to be above reproach with finances. Four key safeguards will help your church stand up under scrutiny.

Consistent process. Weak areas are exploited, and loopholes form when a church does not stick to a financial plan. Counting the weekly offering, inputting data, bookkeeping, preparing financial records—all these areas should have consistency and consequences for those who vary from the process.
Multiple checks by multiple people. At our church, we always require two signatures on checks: One from our financial director (staff) and another from our treasurer (volunteer). Our stewardship committee (overseeing finances and facilities) has full audit permissions over both the financial director and treasurer. We also have a separate team that counts offerings, and they are double-checked by deacons. No process is perfect. But you never want to be in a situation where one person can do something on their own. With money, two people need to work together at every stage of the process, and then someone else needs the ability to double-check their work.
Transparent reporting. If you have nothing to hide, then don’t act like it. Church members become frustrated when they feel like leaders are keeping them in the dark. Frustrated members are not often generous. Be clear with your finances and it will clear the path to generosity.
Leadership accountability. When individual pastors are above reproach, the culture of accountability filters down into the congregation. Conversely, pastors who eschew personal financial accountability will create a loose church culture of oversight. Accountability begins at the top. Pastors are to lead spiritually. This leadership includes being above reproach financially.

Many years ago, I remember reading an article in our local paper about a pastor who was day trading using church finances. The church lost a significant amount of money. At the time I thought how does this happen? Now I understand. Most churches tend to trust pastors. Every week, tithes and offerings are given with the expectation of funding ministry. Establishing a system of accountability is not a detriment to ministry but rather a conduit of generosity. Financial policies and procedures create a pathway towards being above reproach. Financial missteps—or even worse, financial scandals—can set a church back several years. When accountability is in place, more ministry is gained over the long haul and God is glorified.

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