Painting by numbers: income and expenditure
A review of the patterns of our income and expenditure will paint the broader financial picture, a broad canvas to the detail of the giving profile and the budget.
Money was one of the many problems facing Nehemiah as he rebuilt the walls of Jerusalem. The people were hungry, mortgaging their fields and vineyards for grain and borrowing money. While they were selling children into slavery to pay their taxes the rich were charging forbidden interest (Neh 5:1-12). Again, whilst Tobiah the Ammonite was lodged - against the Law - in sacred space the priests were not receiving their portion of the tithes and were working the fields alongside Temple ministry (Nehemiah 13:4-13).
Financial oversight
On his return Nehemiah did two things. Short term, Nehemiah got the people to bring their tithes and bless the priests. Long term he installed four new, trustworthy treasurers who oversaw the collection and distribution of oil, wine and grain (Neh. 13:12-13).
The context is very different; the principle is sound. Money is part of life and discipleship and every church needs men and women of prayer and integrity to have oversight of our income and expenditure. In Nehemiah’s day and today this financial oversight serves a serious purpose: to resource the life of prayer, mission and ministry.
Painting by numbers
The first step in gathering the data in the Knowing our Numbers spreadsheet is to chart our recent financial history so that we can see the trends, our direction of travel. Our purpose here is focused. The graphs in the Knowing our Numbers report paint a picture of the financial health of our church. The headline figures for income and expenditure colour the background of our canvas in broad brush strokes. In these big annual numbers we are looking at the trends, the picture that is beginning to emerge.
If there is erratic income or expenditure we need to know why that is. If there is a slow but steady decline in income we must be able to locate the problem and take action. The data in the Knowing our Numbers spreadsheet will help answer some questions. As we write our case statement, the simple budget on page 6 of the Knowing our Numbers report will add detail to our picture: repair costs, running costs, parish share and the cost of ministry activities.
Don’t get lost in the detail. The prayerful preparation of an annual budget is a stewardship task for another time. We are painting here in primary colours and in broad brush strokes. The picture that emerges may or may not be pretty but it is real life. Nehemiah faced his challenges and his disappointments. So must we. Our financial oversight, serves the serious business of mission and ministry, worship and discipleship.
A serious house
The poet Philip Larkin described a church as, ‘a serious house on serious earth’. Our financial oversight, serves the serious business of mission and ministry, worship and discipleship. .