A Tim Scott Presidency

Quardricos Driskell, Columnist

In 1968, there was no great enthusiasm for the Republican nominee Richard Nixon, nor was there great support for the Democratic nominee Hubert Humphrey, who was identified with an unpopular Lyndon B. Johnson for his support of the Vietnam War. This dynamic allowed the former segregationist governor of Alabama, George Wallace, to run as a relatively successful third-party candidate in that election.

And fifty-five years later, despite the excessive number of political scandals, lawsuits, etc., former President Donald J. Trump is still widely viewed as the front-runner for the Republican nomination. Yet, arguably, Biden has been the most progressive president ever in the United States and is sorely unpopular. The 2024 election cycle could mirror the 1968 presidential election similarly, paving the way for either a viable third-party candidate or a stronger Republican or Democratic nominee. It is doubtful any serious Democrat would challenge President Biden, and thus, all attention will be given to the Republican nomination.

The Republican Party remarkably has dramatically changed since 2016. It has been a hostile takeover; the base of the Republican Party is now far to the right of center, if not authoritarian - one of the reasons I and others left the party. Trump’s brand represents that point of view. However, the last three elections—2018, 2020, and 2022—in which Trump played a direct or indirect role did not go well for the GOP. In the last three elections, there have not been enough of the far-right voters. This should be a rallying cry for the GOP.

This is why Tim Scott has a chance of gaining momentum and galvanizing the base of the party.

He was born a poor African American in the deep South. A local business leader in the community invested in Scott, which led him on his path. Scott’s life and worldview are shaped by the African American southern traditions, allowing him to embrace the fullness of America. He speaks of his Christian faith in a way that doesn’t offend the religious progressives but can easily court the evangelical vote. His story, his beliefs, and the opportunity he was proffered allowed him to embrace and flourish in economic freedom and equal opportunity, true principles of the Republican Party. With this, Scott could garner at least eight percent of the black vote.

While I have lamented his lack of veracity, lucidity, and decisiveness in his comments on race and politics, especially during the Trump administration, I applaud his willingness to work across the parties on a potential criminal justice reform legislation, his convening of conversations on race and economic freedom. Furthermore, the economy leaves an open lane for Scott, especially given his work on committees of banking, housing, urban affairs, and finance in the United States Senate.

Scott fundamentally believes that economic opportunity is the solution to America’s struggling communities. His significant legislation included in Trump’s Tax Cuts and Jobs Act allowed for the creation of opportunity zones for reinvestment in struggling and low-income communities. Scott has served in the Senate since 2014, when he became the first black senator to be elected from the South since Reconstruction, and while many establishment Republicans in Congress and the presidential candidates are heavily weighing in on the cultural wars, Scott has a different playbook. He counters Trump’s “American carnage,” providing economic solutions while maintaining his conservatism that is not offensive or authoritative.

He is a classical Republican – an ode to Republicanism that now feels ancient. Nevertheless, his story is the American story. The Republican Party needs him as the nominee; frankly, the country needs him. But will the base see his story as compelling enough to make him the GOP presidential nominee – time will tell.

Understanding Internal Controls in a Church Environment Part II

Cynthia Gordon-Floyd, C.P.A., C.F.E., Contributing Writer

In our previous discussion, we defined and discussed the necessity for internal controls within the church. As a system of checks and balances, it protects the church from intentional and unintentional acts that could cause a loss of the church’s financial assets or result in the misreporting of the church’s financial information.

This discussion will review risk assessment as another area of internal control. Risk assessment involves looking at the control environment, policies, procedures, and personnel in a church and determining what inherent risks exist that could resu lt in an intentional or unintentional breach of security and controls.

The following risks exist in most churches:

❖ Leadership that lacks training in required financial policies and procedures. Outside of a secular career in accounting or finance, most clergy and lay leaders are unfamiliar with how church financial operations should be structured. They may also lack the tools and experience to provide the required oversight to ensure accurate financial reporting.

❖ Unequipped volunteers/minimally paid individuals who carry out financial processes. It is a blessing to have church members volunteer to assist with the financial management of the church. Yet, in most cases, these individuals have a willing heart and very little practical experience. Even though unintentional, this usually ...continued on p12 results in inefficient systems and procedures.

❖ Lack of training and inadequate staffing. Unfortunately, as is common in many church environments, adequate human resources and proper training for those individuals are unsupported due to financial constraints or poorly managed funds. In these environments, the risk of errors, omissions, irregularities, and intentional acts is very high.

❖ Lack of leadership oversight. Within the gathering of the saints, we may not be naturally inclined to be concerned about theft, bad actors, and accurate financial reporting at our church. This makes the risks of undetected problems very high.

These risks mentioned above are inherent risks because the primary business of churches is not to make a profit. Therefore, the lack of a profit motive can lead to a lack of focus on the efficiency and effectiveness of financial policies—except when a breach of trust occurs and churches try to backtrack to determine what went wrong. Ideally, each pastor, steward, and trustee should assess the risk environment and look closely at their current operation to determine where internal controls should exist and how to mitigate potential loss. Assessing and mitigating risk is a foundational requirement for maximizing internal controls. on public policy.

Cynthia Gordon-Floyd is a certified public accountant and a certified fraud examiner. She is the 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 nonprofits, 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 teaches a certificate program in Church Financial Management at Turner Theological Seminary in Atlanta, Georgia.

“The National Council of Churches is excited that Bishop McKenzie has agreed to serve in this pivotal leadership role. She brings the necessary insight, expertise, and ecumenical commitment to the Council to lead us into the future,” said Board Chair Bishop Teresa Jefferson-Snorton, the ecumenical officer of the Christian Methodist Episcopal Church.

“The entire Board is excited about Bishop McKenzie’s vision and leadership. We are grateful for her willingness to use the full vessel of her ministerial gifts to lead the NCC,” added Presiding Bishop Elizabeth Eaton, Evangelical Lutheran Church in America and NCC Governing Board vice chair.

“I am honored to serve the National Council of Churches, and I look forward to building upon the strong foundation laid by the men and women who have led the way in ecumenism and advocacy work for more than seven decades. I look forward to engaging every communion within this great collaborative to serve the 100,000 congregations and the more than 30 million members that fall under its ecumenical umbrella,” said Bishop McKenzie, who has been active in social justice issues for more than three decades.

Bishop McKenzie served as the 117 th elected and consecrated bishop of the African Methodist Episcopal Church and was the first female elected to the Episcopal office in the AME Church’s two centuries of operation. She is the first female to serve as president of the Council of Bishops and president of the General Board and has served as presiding bishop in southern Africa—Botswana, Swaziland, Mozambique, and Lesotho—and in the United States in Tennessee, Kentucky, and Texas.

Bishop McKenzie is a graduate of the University of Maryland, College Park, and Howard University School of Divinity and has an earned doctorate from United Theological Seminary.

She was appointed in 2009 by President Barack Obama to serve on the inaugural White House Commission of Faith-Based and Neighborhood Partnerships. This group worked on behalf of Americans committed to improving their communities, regardless of religious or political beliefs. In 2014, The Huffington Post named her one of the 50 Most Powerful Women in Religious Life in the World.

She is the author of six books, including Not Without a Struggle, Journey to the Well, and The Big Deal: Taking Small Steps to Move Closer to God.

Endowment, this initiative discerns what is vital in Black Methodist piety and how those practices lead to thriving congregations. The presiding elders’ conference was onsite and virtual, enabling presiding elders from across the Connectional church to participate from Episcopal districts beyond the 13 th. Both events were filled with roundtable discussions and pres entations on self-care and personal resiliency. Above all, time and space were given to just relax.

The minister leaders’ retreat is part of Payne’s life-long learning efforts, with the centerpiece being the Gordon, Hill, Treadwell, and Bell Lay Institute. It offers non-degree seminars and events that offer the opportunity for members of the laity and clergy interested in expanding their knowledge base and learning from highly esteemed seminary faculty and leaders in the church. The institute aims to provide Christian leaders with topics that will enhance their leadership skills and provide them with the biblical and theological foundations to address real-time situations in the community. The cost is minimal. The courses are convenient and cover traditional topics in theological education and innovative issues, including Spiritual Formation, Liberation Theology 101, Ethics in Leadership, The Church and the Environment, An Exploration in Financial Liberation, The Church and Social Justice, Prayer, and many others.

The presiding elder’s conference has, as a major part, the sharing of information about Payne’s three-degree programs-Master of Divinity, Master of Arts in Religious Leadership, and Doctor of Ministry. The other major part is geared toward sharing information to enable presiding elders, especially newly appointed presiding elders, to perform their roles in a more excellent way. Payne is blessed to be able to fund both events wit h grants secured through the Lilly Endowment. ❏ ❏ ❏