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JUNE 2021
The Christian Recorder
THECHRISTIANRECORDER.COM
WHAT NEW PASTORS SHOULD KNOW ABOUT CHURCH FINANCIAL MANAGEMENT By Cynthia Gordon-Floyd, CPA
I’m blessed to frequently consult with newly assigned pastors and pastors who are planting new ministries. What I consistently find is a general lack of understanding regarding the best practices for organizing the financial operation of the church so that it meets the needs of the ministry. First, the role of the financial secretary is pivotal and should be held by a person who meets the qualifications of being a steward. The financial secretary is not required to be a member of the Steward Board, but ideally, the pastor should ensure that they are a part of the critical discussions facing the church, including the negotiation of the pastor’s compensation package. Second, the Commission on Stewardship & Finance should be comprised of members of the Steward Board, Trustee Board, and the Official Board. Ideally, the Commission should not contain a husband and wife team or siblings, if possible. The Commission is to be responsible for weekly or monthly financial reporting for leadership and Official Board meeting discussions, annual giving statements to members and visitors, ongoing stewardship ministry training and initiatives, and be closely involved in all financial decisions for the ministry. Fourth, according to The Doctrine and Discipline of the AME Church (2016), the Official Board is the only body in the church to approve the disbursement
of funds. Pastors should use the Official Board to their fullest extent. Convene frequent meetings to discuss any major financial decisions that need to be made for the church. Buy-in is critical, especially as the church relies on volunteer giving. Create an environment where members feel engaged so that the church is heading in a direction led by God, conveyed through the pastor, and carried out by the membership working together. Fifth, pastors should avoid close interaction with the detailed financial operation. Pastors should not be present in the finance room during counting, write checks, or make deposits. The pastor may be the second signer on a check but should not write and sign checks. Ideally, the pastor should be able to review the results of these operations weekly through reports provided by the Commission on Stewardship & Finance. It can be exceedingly difficult for the pastor of a small church to avoid some of these tasks but it’s important to make every effort to do so. Otherwise, pastors can be in an unfortunate position where their good intentions can appear to be overreaching.
Cynthia Gordon-Floyd is a certified public accountant and founder of Willing Steward Ministries, LLC. Willing Steward Ministries (www. willingsteward.com) is a financial consulting and accounting firm for churches and other faith-based non-profits, specializing in Bible-focused financial practices, pastoral compensation issues, IRS compliance, and other financial needs specific to churches. Cynthia is a graduate of Lake Forest College and holds her MBA in Accounting from DePaul University. She is a steward and the financial secretary at the First AME Church of Manassas in Manassas, Virginia.
A TALE OF TWO CONFERENCE SITES: PRESERVING LEGITIMACY AND EQUITY AT GC2021 By Thabile Ngubeni, Willem Burger, Katurah York Cooper, and Dimpho Gaobepe
COVID-19 has impacted our approaches to worship and ministry in our local churches. Also, her tentacles have penetrated and changed the conduct of the General Conference (GC). Consequently, the oldest Black Denomination in the world is preparing to hold a Hybrid Virtual General Conference in real-time on the continents of North America and Africa in Cape Town South Africa, in less than 30 days. The AME Church is again at the doorstep of making progressive history. Delegates are preparing to stake stock of the Church’s achievements, re-evaluate strategy, and elect the highest echelon of leadership of the AME Church. The main purpose is to develop the legacy of our forefathers and ensure the sustainability of this Zion for the benefit of generations to come. Undoubtedly, this Great Zion is on the right track. To guarantee the integrity of this momentous occasion, delegate participation and candidates for elected office must prevail. Two established seats of the GC2021 enjoy equal access to the proceedings: the functionality of delegates’ committee duties and equal legitimacy of delegates exercise their voting right. Neither of the two GC sites or seats is more important or relevant than the other. Also, cognizance must be had that delegates in Africa are at great risk as the numbers rise in South Africa, the vaccine roll-out will not reach all delegates in a timely manner; and in some of the countries where other delegates reside, vaccines are not available. exposure to all candidates and with lay a candidate for the Judicial The value and validity of a candidate other virtual means has afforded Council from the 19th District; must not be impacted by where that extensive interaction between the Presiding Elder Willem Burger, a candidate is seated. Pre-COVID-19, all candidates and voting delegation. candidate for bishop from the 15th candidates would have been seated at However, there is a disparity District, South Africa; the Rev. Dr. one site. Though provisions have been in campaigning opportunities. Katurah York Cooper, a candidate made to accommodate candidates Candidates in America may have up for bishop from the 14th District, from outside North America to be to 10 campaign team members on-site, West Africa; and the Rev. Dimpho seated at the Orlando, Florida site, no whereas this privilege is not available Gaobepe, a candidate for bishop from candidate should be perceived as less to the African seating. This is due to 19th District, South Africa. These passionate, qualified, or unserious COVID-19 restrictions but also due candidates will be seated with their about their election because they to venue decisions taken in a short Episcopal district delegations in Cape cannot travel to Orlando. period. In this regard, the playing Town. The remaining candidates will Four candidates live and serve fields are in no way level. be seated in Orlando, along with the in Africa and have been certified We urge the delegates to spend time majority of the voting delegation. by the CIO Office to campaign for doing research on all the candidates, The church, through various election to serve our church. They are especially those that do not live or candidate forums, has provided Advocate Thabile Ngubeni (MBA),
serve in Districts 1-13. Through prayer and wise introspection, vote for those they believe will serve our Zion well at this critical time in our history. The candidates from Africa are grateful for the work done by the General Conference Commission, the CIO and CFO offices, and the Council of Bishops in an attempt to ensure that each delegate enjoys the right and privilege to fully participate in GC2021. There is still room for improvement. We are also excited about the new era that our church is entering. There is no going back. Change is the product of our COVID-19 experience and we must be willing to accept this with a radical thought adjustment. We call on our brothers and sisters across the Connection to pivot in the direction of change, innovation, equity, inclusivity, transparency, fiscal integrity, progress, and growth. We are praying for safe travel and the protection of everyone as we journey to GC2021 in Orlando and Cape Town, some at more risk than others. God bless the AME Church. ❏ ❏ ❏
