In God We Trust: Stewarding His Church with Integrity

With a view to promote transparent trust and congregational unity, this paper seeks to clarify the respective roles of the congregation and the elders regarding the financial management of the church. It outlines the biblical and practical rationale behind Brackenhurst Baptist Church’s approach to financial stewardship.

Brackenhurst Baptist Church operates under the biblical model of elder-led congregationalism, which shapes every aspect of our life together—including our approach to financial governance.

Elder-led congregationalism recognises both congregational and elder responsibility within the church. In this model, the congregation bears responsibility for the what and who of the gospel, while the elders bear the additional responsibility for the howof the gospel.

The “What” of the Gospel. The what of the gospel concerns fidelity to the message itself. The entire congregation—including the elders—is charged to guard “the faith once delivered to the saints” (Jude 3). Paul held the Galatian church accountable to reject even him if he preached a false gospel (Galatians 1:6–9). Thus, the congregation serves as “the pillar and ground of the truth” (1 Timothy 3:15; cf. Romans 16:17; 1 Corinthians 15:33–34).

The “Who” of the Gospel. The who of the gospel relates to recognising credible professions of faith—both in admitting members and, when necessary, removing them through church discipline. Jesus’ teaching in Matthew 16:18–19 and 18:15–20 makes clear that the congregation holds the “keys of the kingdom.” Accordingly, membership and discipline are corporate responsibilities shared by all believers within the local church body. See also 1 Corinthians 5:1–13.

The “How” of the Gospel. The how of the gospel pertains to the ways gospel ministry is carried out within the local church. This includes organising worship gatherings, overseeing ministries, appointing leaders, and providing financial oversight. The gospel itself is free, but its ministry involves material costs. Therefore, the elders bear responsibility for ensuring that financial resources are managed in ways that serve gospel priorities.

It is helpful to note that when the church in Jerusalem brought their offerings for distribution among the congregation, the spiritual leaders of the church, in this case the apostles, were ultimately responsible. Though the congregation selected men to administrate material provision to needy widows, nevertheless it was the apostles (a kind of prototype of spiritual shepherds, i.e. elders) who appointed these men (6:2–3, 6).

Further, when financial gifts were collected for distribution among the congregation, the gifts were brought not to “the seven” (“deacons”), nor to a treasurer, nor to a committee but rather were brought to the spiritual leaders of the church (Acts 4:32–37). This indicates that ultimate accountability for the finances—the “how” of gospel administration—was that of the protype elders.

A further example is seen in Acts 11:27–30. When the church at Antioch collected and sent an offering to the church in Jerusalem by Barnabas and Saul, upon arrival in Jerusalem, they placed the offering in the care of the elders of that church (Acts 11:30).

While the elders do not autonomously control the finances of the church (income and expenditure) they are responsible to provide faithful financial oversight and governance. This responsibility is implicit in the scriptural requirement that an elder must effectively manage his home. This ability, by extension, is then applied to his management of the local church (1 Timothy 3:4–5).

This requirement of “management” is not limited to ensuring that an elders children behave. Though included, the responsibility to manage his home extends to leading in an orderly, respectable way, which includes financial management/oversight of his home.

Though elders are not required to be qualified accountants, nevertheless they are to wisely order their lives and their families so that how they handle finances is above reproach (wise expenditure, faithful stewardship, avoiding unnecessary debt, etc. see 1 Timothy 3:1).

Most who take seriously their responsibility to manage their finances will seek the help of professionals when it comes to personal financial planning, taxes, wise purchasing, etc. Likewise, elders will do so concerning their responsibility for the financial wellbeing of the local church.

Summary

To summarise, the Lord requires elders to manage their households well because they are to manage the household of the church well (1 Timothy 3:14–15).

Therefore, when it comes to the financial wellbeing of the local church, elders will be conscientious and careful concerning this responsibility. They realise they will give account to both God and to the congregation. This goes a long way towards financial governance characterised by integrity.

Elders are required to not be “lovers of money” (1 Timothy 3:3). This speaks to a character which sees the world and material things through the eyes of faith. Therefore, biblically qualified elders are uniquely qualified to give oversight without being blinded by “the deceitfulness of riches.”

Some are of the view that elders should have nothing to do with the finances of the church. They argue that elders should focus exclusively on prayer and the ministry of the word (Acts 6:4) while leaving financial management to either deacons and/or an extrabiblical category of “treasurer.” While appreciating the appeal to Acts 6:4 (which elders must take seriously), one, however, must be careful to not miss the larger context.

The template of Acts 6 (where the apostles devised a plan for specialised ministry to the widows by selected-qualified men) was nota blanket prohibition of the apostles’ involvement. Rather, the apostles (serving as proto elders) realised the wisdom of others carrying out this task under their oversight. Note that, though the congregation selected the men, the apostles appointed them (Acts 6:3–6).

We can observe that the example in Acts 6 highlights a particular type of leadership the apostles gave. They recognised their finitude and therefore delegated a function. It is overstating the case to conclude that the apostles were unqualified, or morally unable to perform the function that they delegated. It was a case of delegating the “good” and “necessary” in order to perform the “best.” The church required teaching, which only they could provide. But it also required some other functions, which other men were able to do. Hence the decision. Subtle distinction, but important in this case.

An example of elders doing things outside of their “mandated portfolio” is an elder’s occasional involvement in a building project of the church. This is not anti-biblical. Rather he would simply be acting in his capacity as a church member with a particular skill. His being an elder would not prohibit this activity.

Because elders are called to “rule well” (1 Timothy 5:17) and not be “lovers of money,” they must handle financial matters with integrity and faith. At Brackenhurst Baptist Church, the elders take this responsibility seriously.

To that end, the elders have engaged an external financial firm to assist with bookkeeping and will regularly seek expert input on taxation, review of income and expenditures, secretarial, and audits. While professionals provide valuable assistance, the elders remain accountable to the congregation for all financial matters.

Under South African law, registered churches must have directors responsible for fiscal oversight. At Brackenhurst Baptist Church, the elders fulfil this legal and as such, ultimate accountability for the church’s finances rests with the eldership.

Each year, the elders begin preparing the church budget (typically in August) with input from ministry leaders and members. The proposed budget is then distributed to the congregation for review and feedback before being presented for approval at the November members’ meeting. Once approved, the budget serves as the financial framework for all ministries.

The elders are involved in giving oversight of the budget to ensure that the church remains “on mission,” but most of this oversight occurs in terms of helping ministry heads to budget with Great Commission priorities. The elders do not dictate how budgeted amounts are expended once the budget has been approved.

Monthly financial statements are shared with the congregation, and reviewed reports are presented at the first quarterly members’ meeting (in February, which is also our AGM). This rhythm ensures transparency, accountability, and shared rejoicing in God’s provision.

The elders do not directly handle the offerings. The collection, counting, and depositing of Sunday cash offerings are managed by a deacon and the non-elder administrative staff.

Two authorities are required for every transaction, and financial duties are intentionally divided to ensure checks and balances.

According to the church constitution, the elders may approve extraordinary expenditures up to R100,000 in any six-month period without congregational approval. Any amount exceeding this must be brought before the congregation.

Transactional Authorities: Stuart Chase, Quintin Starkey and Edwin Steytler (with Mark Mac Kaiser and Sean Kennedy in the process of being added) may release requisitioned payments.

Dual Authorisation: Two signatures are required for any payment (one loads, and another authorises)—no one may authorise and execute the same transaction.

Open Records: Financial records are accessible to any member upon reasonable request.

We trust this document will foster clarity, confidence, and unity regarding the financial governance of Brackenhurst Baptist Church. Our desire is that both the elders and the congregation will continue to steward God’s resources faithfully, transparently, and for the advancement of the gospel.

The Elders
October 2025