Saturday, February 21, 2009

Inspirational Short Stories for February

Story 1: Walk by Faith

Do you know the legend of the Cherokee Indian youth's rite of Passage? His father takes him into the forest, blindfolds him and leaves him alone. He is required to sit on a stump the whole night and not remove the blindfold until the rays of the morning sun shine through it. He cannot cry out for help to anyone. Once he survives the night, he is a MAN.

He cannot tell the other boys of this experience, because each lad must come into manhood on his own. The boy is naturally terrified. He can hear all kinds of noises. Wild beasts must surely be all around him. Maybe even some human might do him harm. The wind blew the grass and earth, and shook his stump, but he sat stoically, never removing the blindfold. It would be the only way he could become a man!

Finally, after a horrific night the sun appeared and he removed his blindfold. It was then that he discovered his father sitting on the stump next to him. He had been at watch the entire night, protecting his son from harm.

We, too, are never alone. Even when we don't know it, God is watching over us, sitting on the stump beside us. When trouble comes, all we have to do is reach out to Him.

" Just because you can't see God, doesn't mean He is not there. 'For we walk by faith, not by sight.'"

______________________________________________________

Story 2 : A True Love Story.

It was a busy morning, about 8:30, when an elderly gentleman in his 80s arrived to have stitches removed from his thumb. He said he was in a hurry, as he had an appointment at 9:00 am.

I took his vital signs and had him take a seat, knowing it would be over an hour before someone would be able to see him. I saw him looking at his watch, and decided, since I was not busy with another patient, I would evaluate his wound.

On exam, it was well healed, so I talked to one of the doctors, got the needed supplies to remove his sutures and redress his wound. While taking care of his wound, I asked him if he had another doctor's appointment this morning, as he was in such a hurry. The gentleman told me no, that he needed to go to the nursing home to eat breakfast with his wife.

I inquired as to her health; he told me that she had been there for a while and that she was a victim of Alzheimer's Disease. As we talked, I asked if she would be upset if he was a bit late.

He replied that she no longer knew who he was, that she had not recognized him in five years now. I was surprised, and asked him, 'And you still go every morning, even though she doesn't know who you are'?

He smiled as he patted my hand and said, ''She doesn't know me, but I still know who she is.'

I had to hold back tears as he left. I had goose bumps on my arms and thought, 'That is the kind of love I want in my life'.

True love is neither physical nor romantic.
True love is acceptance of all that is, has been, will be, and will not be.

The happiest people don't necessarily have the best of everything; they just make the best of everything they have.

"Life isn't about how to survive the storm, but how to dance in the rain!"

Friday, February 13, 2009

When, God, When? by Joyce Meyer

We all want good things to happen in our lives, but too often we want it now...not later. When it doesn't happen that way, we are tempted to ask, "When, God, when?" Most of us need to grow in the area of trusting God instead of focusing on the “when” question. If you're missing joy and peace, you're not trusting God. If your mind feels worn out all the time, you're not trusting God.

The tendency to want to know about everything that's going on can be detrimental to your Christian walk. Sometimes knowing everything can be uncomfortable and can even hurt you. I spent a large part of my life being impatient, frustrated and disappointed because there were things I didn't know. God had to teach me to leave things alone and quit feeling that I needed to know everything. I finally learned to trust the One who knows all things and accept that some questions may never be answered.

We prove that we trust God when we refuse to worry. God wants us to live by discernment—revelation knowledge, not head knowledge. It's difficult to exercise discernment if you're always trying to figure out everything. But when you're willing to say, "God, I can't figure this out, so I'm going to trust You to give me revelation that will set me free," then you can be comfortable in spite of not knowing.

Trusting God often requires not knowing how God is going to accomplish what needs to be done and not knowing when He will do it. We often say God is never late, but generally He isn't early either. Why? Because He uses times of waiting to stretch our faith in Him and to bring about change and growth in our lives.

WAIT WITH PATIENCE
We spend a lot of time in our lives waiting because change is a process. Many people want change, but they don't want to go through the waiting process. But the truth is, waiting is a given—we are going to wait. The question is, are we going to wait the wrong or right way?

If we wait the wrong way, we'll be miserable; but if we decide to wait God's way, we can become patient and enjoy the wait. It takes practice, but as we let God help us in each situation, we develop patience, which is one of the most important Christian virtues. Patience is a fruit of the Spirit (see Galatians 5:22). It’s developed only under trial, so we must not run from difficult situations. But let endurance and steadfastness and patience have full play and do a thorough work, so that you may be [people] perfectly and fully developed [with no defects], lacking in nothing (James 1:4). As we develop patience, the Bible says we finally feel completely satisfied—lacking nothing. Even our relationship with God involves progressive changes.

My relationship with God is so much different now than it was in the early days of my Christian experience. It is not nearly as emotionally exciting...and yet it is better. Every change I've gone through has made me more mature, solid and well-grounded. We learn to trust God by going through many experiences that require trust. By seeing God's faithfulness over and over, we let go of trusting ourselves, and gradually we place our trust in Him. Looking at it like this, it is easy to see how timing plays an important part in learning to trust God. If He did everything we asked for immediately, we would never grow and develop. Timing and trust work side by side.

ACCEPT GOD’S TIMING
God gives us hopes and dreams for certain things to happen in our lives, but He doesn't always allow us to see the exact timing of His plan. Although frustrating, not knowing the exact timing is often what keeps us in the program. There are times when we might give up if we knew how long it was going to take, but when we accept God's timing, we can learn to live in hope and enjoy our lives while God is working on our problems. We know that God's plan for our lives is good, and when we entrust ourselves to Him, we can experience total peace and happiness.

The book of Genesis tells the story of Joseph, who waited many years for the fulfillment of the dream God had given him. He was falsely accused and imprisoned before the time came for him to do what God had shown him he was to do. Exodus 13:17,18 tells us that God led the Israelites the longer, harder way on their journey to the Promised Land because He knew they were not yet ready to go in. There had to be time for their training, and they had to go through some very trying situations. They wasted a lot of time wondering about God's timing, but God never failed to take care of them and show them what He wanted them to do.

The same is true in our lives. It was many years after I received my call from God in February of 1976 before I finally began to see major fulfillment of what God had called me to do. God's training period simply requires us to do what He tells us to do when He tells us to do it...without questioning or trying to figure everything out.

LEARN TO RELY ON GOD
Proverbs 16:9 says, A man's mind plans his way, but the Lord directs his steps and makes them sure. Proverbs 20:24 says, Man's steps are ordered by the Lord. How then can a man understand his way?

When God directs our paths, He sometimes leads us in ways that don't make sense to us so we're not always going to understand everything. If we try to reason out everything, we will experience struggle, confusion and misery—but there is a better way. Proverbs 3:5,6 says, Lean on, trust in, and be confident in the Lord with all your heart and mind and do not rely on your own insight or understanding. In all your ways know, recognize, and acknowledge Him, and He will direct and make straight and plain your paths. This sounds so simple, yet too many people make the mistake of trying to figure everything out themselves.

Most of us have spent our lives trying to take care of ourselves, but when we accept Christ as our Savior, we must learn to trust our lives to His care. When we do, we can say with the psalmist, ...I trusted in, relied on, and was confident in You, O Lord; I said, You are my God. My times are in Your hands...(Psalm 31:14,15).

First Peter 5:5 tells us that ...God sets Himself against the proud (the insolent, the overbearing, the disdainful, the presumptuous, the boastful)—[and He opposes, frustrates, and defeats them], but gives grace (favor, blessing) to the humble. Anyone who thinks they're a self-made man or woman has a rude awakening coming because Jesus said, ...apart from Me [cut off from vital union with Me] you can do nothing (John 15:5). Humility is a covering that draws the help of God into our lives to protect us. When we humble ourselves by saying, "God, I don't know what to do, but I'm trusting You," God gets in gear to help us.

God won't allow us to succeed at anything unless we're leaning and relying on Him. But when we humble ourselves under the mighty hand of God, in due time, He will exalt us (see 1 Peter 5:6). "Due time" is God's time, when God knows we're ready, not when we think we're ready. The sooner we understand and accept that, the sooner God can work His plan in our lives.


FROM SEEDTIME TO HARVEST
Ecclesiastes 3:1 tells us: To everything there is a season, and a time for every matter or purpose under heaven. This lets us know that we all don't live in the same season at the same time. You should never be jealous of someone who is enjoying harvest while you're still in the planting season. Remember, they had to go through a season of planting just as you are. Seeing the results they are enjoying should be an encouragement to you. Understand and trust that God is doing the very best for you in your present season.

Seedtime represents learning the will of God. Each time I choose God's will instead of my own, I'm planting a good seed that will eventually bring a harvest in my life. If you want to be victorious, you cannot afford to get pulled into the world's system, doing what you feel like doing.

James 1:21 tells us what we should do: ...get rid of all uncleanness and the rampant outgrowth of wickedness, and in a humble (gentle, modest) spirit receive and welcome the Word which implanted and rooted [in your hearts] contains the power to save your souls. Your soul is your mind, your will and your emotions. When the Word gets rooted in there and begins to change your mind, it begins to heal your emotions and turn your will away from self-will and onto doing the will of God. Living out of one's own soul is equivalent to staying in the wilderness. When my flesh is finally crucified and I get out of my soul and into doing the will of God, that's when I enter the promised land.

The promised land is knowing who you are in Christ, knowing how to fellowship with Him, enjoying His presence, and having peace, contentment and joy. Between seedtime and harvest comes a time of waiting. After a seed is planted, the heat, moisture and pressure of the ground finally cause the outer hull to crack open. Then roots shoot down, digging their way through the ground. It takes time for this to happen, and it takes place underground. Above the ground, you can't tell anything is happening.

That's the way our lives are. After we plant seeds of obedience, we feel like nothing is happening, but all kinds of things are happening inside where we can't see. And like the seed that finally bursts through the ground with a beautiful green shoot, our seeds of obedience finally break forth into a beautiful manifestation of God in our lives. When harvesttime comes, the desires of your heart begin to manifest—bondages fall off of you and you see your dreams come to pass. You see your kids changing and your family getting saved. Prosperity, favor, promotion, honor, and all kinds of good things come out in the open where they can be seen. In harvest time, more than ever before, you hear from God, you enjoy His presence, and you're led by the Spirit. Blessings begin to chase you down the street, and joy and calm delight become your normal mood.

Are you tired of waiting for harvesttime in your life? Are you frustrated, crying out, "When, God, when?"

Then you need to understand that God's timing is often a mystery. He doesn't do things on our timetable. Yet His Word promises that He will not be late, not one single day. But these things I plan won't happen right away. Slowly, steadily, surely, the time approaches when the vision will be fulfilled. If it seems slow, do not despair, for these things will surely come to pass. Just be patient! They will not be overdue a single day! (Habakkuk 2:3 TLB). God causes things to happen at exactly the right time! Your job is not to figure out when, but to make up your mind that you won't give up until you cross the finish line and are living in the radical, outrageous blessings of God!

The more you trust Jesus and keep your eyes focused on Him, the more life you'll have. Trusting God brings life. Believing brings rest. So stop trying to figure everything out, and let God be God in your life.

This Article was obtained from:
http://www.joycemeyer.org/OurMinistries/EverydayAnswers/Articles/art3.htm
and published here with permission.

Thursday, January 1, 2009

KEY TO SOUL WINNING

Bro Philip Yeoh, an itinerant preacher has recently produced an audio CD entitled ” Key to Soul Winning”. The CD has blessed many including pastors and is a useful teaching aid for personal development in witnessing especially to the Chinese-educated and Chinese people with strong traditional religious influences.

In an interview-style teaching, Bro Philip shares his personal experiences and testimonies in soul winning.

In 2005, Bro Philip achieved his personal goal of 1,000 souls whom he has personally witnessed and won for the Lord. At age 68, he is now still labouring on to win his second thousand for the Lord.

In his corporate heydays, he was the top insurance agent in MAA, today he aspires to be a top soul winner for the Lord. For many years, while working in the insurance industry, he was also very much involved in various ministries within and without his church. He was an active Gideon, spending much time in sharing the gospel and distributing the Bible to schools and hotels. At the same time, he also devoted a considerable part of his life to prison ministry, often working closely with the late Pastor Yim, another well-known local lay preacher. (Pastor Yim became 'famous' among the prison authorities and prisoners throughout Malaysia in his time as the yearly 'Santa Claus' who gave an apple to every single prisoner in the country during Christmas.)

Listen to Bro Philip's teaching and testimonies by clicking on the 'Play' button below:-


NOTE: The production of this CD was sponsored by a TTG member. For a mere RM3,000, it was sufficient to cover the studio costs and production of 1,000 copies of CDs. The CDs are being distributed to many pastors, mission workers and Christians. Only eternity will tell how many new souls will be added into the Kingdom of God with this one simple project costing just RM3,000.

Wednesday, December 24, 2008

Road to Wenchuan

This is a testimony written by Dr Christopher Shun, who identifies himself as an anglophile (lived and studied 6 years in USA, 6 years in England and 3 years in Australia). He has been attending Calvary Church, KL since 1991.


PRAISE THE LORD I had a truly remarkable summer in China (6 weeks) and I was most surprised to find myself sighing when it was time to return to my immediate family and corporate responsibilities at home in Malaysia.

God has truly done a transformation in my heart because 3 years ago, I had NO love for China and even DESPISED her peoples, now I can’t wait to get way from China’s behemoth metropolis (Shanghai and Beijing) and head into China's Interiors to meet REAL down to earth and often UNEDUCATED Chinese nationals! Most still do not have much social graces and charm but they are HONEST and SINCERE. What a joy and delight to understand them and most importantly be UNDERSTOOD by them! They don’t speak any English at all, but with halting Mandarin, lots of gestures and comic relief and a great sense of humour is the trick!

Also, the Holy Spirit is SIMPLY AWESOME..paving the way all the time with much favour with locals, besides what great use is my PhD if you meet farmers from Gansu Province with a primary six education ?? Many Chinese parents were amused by my comic antics in especially when Chinese children would burst out laughing at my clownish demeanour. This provided numerous opportunities to break the ice and engage in serious conversations and establish a rapport. Being alone in a strange land was never a concern because I often recall that it is better to be "WEAK and DEPEND on a POWERFUL God" then to be the other way round. All my CALVARY CELL members can attest to my WEAK Mandarin!

I first spent 5 weeks in mid July in Shanghai undertaking an intensive Mandarin course at Shanghai Jiao Tong University to improve my halting Mandarin. The course was rigorous however the teaching's pedagogic methodology left much to be desired, still the intense desire to learn to communicate enabled me to persevere so that every day in the afternoons, I could walk and walk and walk (approx 3-5 miles) meeting people and understanding in depth the true nature of the Chinese peoples in side alleys, tenements and low cost slums. It was fun to be a student again!! Whilst I am chronologically 43 in age, I felt and even looked 28 years old in class! It was only at the end of the 5 week term when our backgrounds were read out did my classmates know of my British Doctorate qualification and my true age! ;-))

A visit to Sichuan province to Wenchuan Earthquake zone (Dujiangyan – one hour outside Chengdu) was heart wrenching to say the least. Three months after the massive 8.0 quake on 12-05-08 (still experiencing numerous aftershocks), and I still saw 4-5 story schools reduced to 2 stories of rubble where hundreds of children died and left there as a grim reminder or massive tomb site!

Beside them were badly cracked but still upright building testifying to shoddy workmanship and sub-standard concrete designs in the construction of the schools. Now the children only have container shed for classrooms. Many houses were destroyed and people still live in basic makeshift accommodation. Many lost their only child and often their only son, all their possessions and their hopes.

Whilst I enjoyed viewing the adorable Panda's in the Panda Research Breeding Centre in Chengdu, I felt troubled that the local scientific community was rather anxious over the loss of some Panda's (4 Panda's killed in the Earthquake!) and less over approx 87,000 needless lives lost, many of them young Children and aged citizens. By now, I had grown so used to seeing children all over Shanghai and Beijing, that the stark contrast in Sichuan Province is actually mind numbing.

I will share this, you will NEVER NEVER be the SAME again when you comprehend how little these affected souls live on and how much they strive to pull together their shattered lives. Never was a moment more ripe for the Gospel then now in Sichuan Province!

I spent one week in Beijing to meet members of the underground church and it was a precious time of fellowship. I had the opportunity to behold all the modern architectural edifices (Beijing's construction Budget in the run up to the Olympics was USD $ 42 bn). Still within 2 blocks from the Forbidden city, I walked through many impoverished alleys (hutongs), met locals in open singlet and flip flops casually playing Chinese chess and a brief visit to their homes revealed a very basic and humble existence.

Their lives were neither touched by the rapid development nor visited by tourists. I was a different kind of tourist! "Zhong guo de fazhen, yi nian bi yi nian kuai buguo renmen de xinzang yue lai yue kongr" (China’s development year by year is increasingly rapidly but the people’s heart are more and more empty).

I arranged with a cell leader to visit a remote part of the Great Wall away from the maddening crowds, we drove 90+ km northwest of Beijing (Direction of Inner Mongolia) to the Huang Hua (Yellow Flower) valley. And we stopped and parked our car by an irrigation dam, where we walked on foot for an hour down a stream and up a hill to finally reach the Great Wall and to enter and walk on it. As I gazed to my left and right, I saw the Great Wall snake for miles and miles and not a single soul in sight! We walked for 4 hours and it gave me time to establish a rapport with this cell leader and we prayed on the Wall. It was an INSPIRING Prayer WALK.

When I was in Xi’An, Shaanxi Province on 8th August 2008 (home of the terracotta warriors) had a chance to watch the Olympics Opening ceremony’s symbolic unveiling of the historical scroll in the main square of a 500 year old wall (fortress intact) city. I meet many Chinese Muslims (the Hui people) and the fact that I hailed from a Muslim country opened doors for serious thought provoking conversations.

I met some farmers from Gansu Province…they actually stared at me, came to within 2 feet and pointed their finger and asked somewhat crudely “ni shi na guo ren??!!” (you are what country person– direct translation). Ahem.. with their crooked finger 2 inches from my nose, I stepped back two steps and replied haltingly in Mandarin.. “wo shi Malaisiya ren, yi ban huaren, yiban Yindu ren denyu “Huatu ren!!” (I am a Malaysian; half Chinese and half Indian..equals “Chindian”).. They don’t have an equivalent word for Chindian in Mandarin, I just made that new word (Huatu) up!!..so they burst out laughing hysterically.

However, when they found out how much I know Chinese Geography (I knew their specific hometowns in Gansu and Qinghai and also their approximate distance from Xi’an) and their rich and colourful (“fengfu duocai”) Chinese History…they warmed up very quickly!...The point is……..always play the clown first……..then later they will listen to sagely wisdom JJ.

Nonetheless, when these “simple” rural Chinese folks accept the Gospel and receive Jesus as their Saviour, their infectious enthusiasm, focussed dedication and deep commitment is almost unparalleled in any of the Western Churches I have visited….Truly..”they love not their lives even unto death” (Rev 12:11). The Chinese HC’s (House Churches) are the closest I have seen to the Early Church in Acts 2-3. Their earnest belief encourages me!, their unwavering faith inspires me! This I want to see in all of Calvary Home churches!

In summary, it has finally taken Father God 43 years to prepare me to set foot on Chinese soil! Whilst, I did have some frustrating moments and some of the inscrutable and wily Chinese were boorish and rude BUT on the whole I finally began to appreciate the HEART of our FATHER GOD. Imagine only 200+ million are rather prosperous, the remaining 1.1 billion souls are just at the poverty line or slightly above it.

To understand China, you must never take a tour group! Take LOCAL busses, meet LOCAL people, eat LOCAL cuisine, pray with the LOCAL church and finally you will have a LOCAL heart for China!

Should any of you be free next spring and summer (Northern Hemisphere - March & June 2009) to want to seek an exciting eco tour in some of the most spectacular landscape in South-Western China, I know a great place in Yunnan province called “Xiangelila” – Shangri-La) where accommodation is very reasonable (basic and rustic), better walking exercise than Clark Hatch (10 km daily) and more thrilling rides across raging rivers than Theme parks and Disneyland. Food is fresh (veggies - no pesticides) and the fish (well you have to catch them). The best part is you get rapidly acquainted with Khamba Tibetans and the Lisu peoples (two of 490 minority tribes in the Chinese hinterland)

If you are game....you have 9 months to prepare your hearts and gird up your loins.... and JOIN ME! Step out in Faith, be WILLING and see where God TAKES YOU....it is SIMPLY TOO EXCITING to BEHOLD. AGE is no barrier but you need to have lots of exercise for the climb up the hills and down the valleys.

Be richly Blessed

Chris Shun


Note : If you wish to contact Dr Christopher Shun, please write directly to him at chriskl@pc.jaring.my

Tuesday, November 18, 2008

Responsibilities of the Church Board

This is an Article we extracted from Crown.org Library Article.


Location: Church Administration

Responsibilities of the church board
by Crown Financial Ministries


Although the authority and responsibilities of church boards are as diverse as the churches they serve, there are some responsibilities that should be consistent and typical for all church boards. These are establishing policy, financial reporting, compensation review, and budget approval.

Establishing policy
One of the primary functions of the church board, regardless of the denomination or size of the church, is the approval, revision, and implementation of church administrative and legislative policies.

These policies should be recorded in the board minutes at the first board meeting of each fiscal year. Any policy revisions or new policy adoptions should be recorded in the minutes of the board meeting in which the revision or new policy was adopted. Then they should be added to the existing policy guide within one week of the revision and/or adoption.

Financial reporting
The board of each church should authorize an independent annual audit, based on generally accepted auditing standards; and financial statements should be prepared, following generally accepted accounting principles.

The auditing firm should do the following.
  • Have a thorough knowledge of current accounting standards and understand nonprofit organization and church finance.
  • Routinely prepare value-added management letters for their audit clients.
  • Help the church reduce its audit fee.
  • Understand the individual church's accounting system.
After the audit has been completed and a financial report has been submitted, the board should review the audit and either adopt it or reject it, with explanations for the rejection.
If accepted, the audit report can be presented to the congregation. If rejected, the board should resubmit the audit with its explanations to the same auditing firm.
The board also should receive staff/department head-prepared monthly or quarterly financial statements that reflect all financial transactions, including income, of the department or ministry.

Compensation review
In most churches in America, the church board generally establishes the compensation package for the senior pastor. The pastor in turn sets the salary of all staff members.

An annual review of the senior pastor's compensation package is vital. The review should focus on all elements of compensation—taxable and nontaxable items, salary, benefits, expenses, allocations, housing and car allowances, retirement, bonuses, use of church property, and reimbursements. In addition, the board should use this time to review the pastor's performance, establish objectives, and set performance criteria.

At the first board meeting of each fiscal year, the entire detailed compensation package offered and accepted by the senior pastor should be entered into the board minutes.

Budget approval
Each department or ministry head should submit to the board for their approval a departmental or ministry budget for the coming fiscal year.

In larger churches these departmental budgets are submitted to a finance committee. From these various department budgets, a general organizational budget is developed and submitted to the board for their approval.

After approval, the budget is usually presented to the congregation for its approval.
The board controller or church treasurer is usually responsible for enforcing the budget, reporting, and presenting budgetary revisions as needed.

Conclusion
In some churches, the board is little more than a representative of the people to the pastor. In others, the board is the governing body in all areas of church business. Whether the church board is passive or active, it has responsibilities that are consistent and should be constant and non compromising.

Sunday, November 2, 2008

Financial integrity in the ministry by Crown Financial Ministries

Financial integrity in the ministry by Crown Financial Ministries

Pastors Finances
“Well done, good and faithful slave. You were faithful with a few things, I will put you in charge of many things” (Matthew 25:21). The few things that Jesus is talking about in this particular scriptural passage refer to money or finances. The many things refer to spiritual responsibilities. If pastors prove their honesty and integrity in temporal things—things that do not last, such as money—God then can trust them with the more important things, such as the spiritual well-being of people.

However, if ministers prove to be lacking in financial integrity, it is unlikely that they will have a consistent or spiritually auspicious ministry. If God cannot trust them with the lesser things of money, how can He trust them with the greater things of spiritually influencing the direction of people's eternal lives?

Administration of finances
One of the wisest choices pastors can make with regard to the finances of the church is to delegate handling and spending money to a business administrator, treasurer, or finance administrator. Although some pastors are good business people and good administrators of finance, God primarily called pastors to shepherd the flock of Christ, not to manage the finances of the church.

In addition, if pastors delegate paying bills, writing checks (pastors should neither sign nor cosign checks), collecting money, depositing money, and making large purchases to trustworthy financial administrators who have a reputation of honesty, they will eliminate suspicion and questions of mismanagement before the questions arise. Even though the pastor may not physically handle any of the money or write any checks, he or she is ultimately responsible for good stewardship and faithful management of the finances of the church. Pastors should insist on the following.

1. Each department should submit the next year's operating and expenditure budget at least three months prior to the end of the current fiscal year. Once the departmental budget has been approved, special permission must be granted by the appropriate administrative officials to spend more than has been allocated.

2. Each department and/or church ministry and/or outreach should keep accurate records of annual income and expenditures.

3. All departments that have substantial expenditures and/or income (an amount equal to or exceeding 30 percent of the church's overall income or expenditures) should have an independent audit (a separate audit in addition to the church's annual general audit).

4. The church should have an annual audit by a professional independent CPA, which will be made available to every member of the congregation at a regularly scheduled annual business meeting. This CPA should not be a member of the church; nor should any of the accounting firm's employees be members of the church or be related to any staff member, employee, or board member of the church.

Position of integrity
Because pastors hold a position of trust in the opinion of most members of a congregation, pastors must avoid situations that may tend to lead to mistrust or suspicions of financial mismanagement by the pastor. In order to avoid this potentially compromising situation, pastors need to consider the following.

1. Pastors should never take any money, collected for any reason, home with them. Nonetheless, other than petty cash, money should never be kept at the church for any reason.

2. Pastors should never deposit offerings into the bank. The finance administrator, business administrator, or a member of the board delegated by the business administrator should make deposits. Pastors should never touch, for any reason, any offerings taken for any purpose. They need to treat money given to the church like they would a red-hot stove—stay away from it.

3. Pastors should never cosign a note for the church. Pastors should never allow their names to be placed on the deed (or any proof of ownership) of any property owned by their churches.

4. Pastors should exercise prudence in giving gifts and benefits (graduation gifts, gifts to staff, and so on).

5. Pastors should avoid accepting tithes (especially if the tithe is paid in cash) from members or attendees. They should encourage the givers either to give their tithes at church or mail the tithes to the church. In fact, pastors should try never to accept any gifts on behalf of the church. They should encourage the givers to give the gifts to their church treasurers, financial administrators, or business administrators. If it is necessary for pastors to accept gifts on behalf of their churches, they should issue receipts for the gifts immediately upon the acceptance of them.

6. Pastors should avoid accepting honorariums in cash. Insist that all honorariums be paid by checks and paid to the order of their churches. This way, the church business administrators can rightly credit the honorariums as income to the pastors. If pastors must accept cash, the giver should receive a cash receipt for the amount of cash given. A copy of the receipt should then be given to the church business administrator.

7. Pastors should never solicit gifts, rewards, prizes, or benefits for themselves.

8 Pastors should, if at all possible, refuse all gifts, rewards, prizes, or benefits that compromise the integrity of the ministry.

9. Pastors should never borrow money from pastoral accounts for personal use. Likewise they should not use their church's credit cards or charge accounts set up for ministry use for personal use or benefit.

10. Pastors should not use church property or equipment without written approval from at least one board member, business administrator, or financial administrator.

11. Pastors should not expect reimbursements unless accurate records are submitted, along with a receipt confirming the expenditure and attesting to the fact that the expenditure was ministry related.

12. Pastors should not request an advance on their salaries unless warranted by an emergency and then only after submitting a request to the financial administrator or business administrator in writing and receiving approval of the advance in writing.

13. Pastors should never have the church's CPA or attorney prepare his or her personal income taxes.

Conclusion
One of the easiest, most hurtful, and professionally devastating traps for pastors to fall into is that of financial indiscretion. For this reason, pastors must avoid every appearance of compromise and even the slightest hint of financial impropriety regarding the finances of the church. However, by being faithful to Jesus' admonitions, seeking His guidance in prayer, and being cautious by staying far away from any financially compromising situation regarding church finances, pastors can minister freely knowing that they are not guilty of financial imprudence.