The pastor should be provided with clear financial statements which show the status of all accounts. As the chief executive officer of the congregation, the pastor needs to know the fiscal state of the congregation at all times so that he or she can administer effectively. The goal of the Church is to maximize mission not profit. Saving for a rainy day and a passion for cutting back can often cripple a congregation and demoralize its lay and ordained ministers. The pastor should have access to financial giving records.
Personal stewardship is a central spiritual issue in the health and well-being of the congregation.
To suggest that a pastor will think more or less of a member because of the level of giving diminishes the integrity of the pastor. The pastor must be concerned for the spiritual life of all members. Changes in giving patterns can often indicate a major issue for pastoral concern. Members should be aware that the pastor knows the stewardship commitment of individual members. The pastor should not dictate the financial policies or procedure of the congregation.