November - December 2016

No. If the propriety of certain expenses or the level of the substantiation is in doubt, who is going to provide the accountability? The secretary may not feel free to raise questions. A church board member is usually the best choice to review and approve a pastor’s reimbursements to remove the church secretary from being caught in a potentially awkward position.

Dan Busby is a certified public accountant and president of the Evangelical Council for Financial Accountability (ECFA).