Posts Tagged ‘biserica locala’

Poze citizenship 014
Pentru a sluiji o comunitate crestina ,biserica, este nevoie sa cunosti ce se intampla realmente in inima si mintea fratilor sau cel putin faptele. Cum poti sa cunosti aceasta daca nu ai informatii? Cat de mult este nevoie sa faci „sapaturi” pentru a cunoaste ce se intampla?
Scopul este de sluji nevoilor unii altora, de a pastra integritatea adunarii locale. Dar orice metoda este acceptabila. Barfitorii si paratorii sunt detestati de multi dar in acelasi timp sunt folositori, sunt cei care ne ofera informatii pe gratis, si atunci ajungem sa nu-i condamnam foarte adesea,desi nu ne bucura faptul sa stim ca suntem obiectul lor de barfa.
Faptul ca ajungem sa ne cunoastem prin partasia din adunare ne face vulnerabili, dar in acelasi timp este o mare binecuvantare atunci cand este implinita chemarea de a ne sluji unii altora in dragoste.
Nu stiu cum putem sa-i numim pe „ai Cloei” dar ei sunt cei care l-au informat pe Pavel despre problemele din biserica din Corint(1 Corinteni 1:11).
Pe de alta parte erau lucruri care erau publice, condamnate si arhicunoscute si de cei din afara bisericii,”Din toate partile se spune ca intre voi este curvie…”(1Cor5:1), si au ajuns si la urechile lui Pavel. Aceste informatii au fost folosite de Pavel in mod onest ,public, si cu scopul de a corecta erorile.
Oare avea ap Pavel instituit un sistem de informatii, de informatori sub acoperire, care sa-l tina la curent cu ce se intampla in Corint. Sau daca ar fi trait in veacul acesta ar fi folosit mijloacele moderne de supraveghere ca sa afle ce se intampla . Sau ar fi folosit oameni care aduna informatii pentru alte agentii ca sa-i asigure controlul si lui in biserica.
Pe cei din biserica din Corint, Pavel ii face sa inteleaga ca cel mai bun informator este Duhul Sfant,pentru ca nu este subiectiv ci transmite totul conform voii lui Dumnezeu, pentru construirea spirituala a fiecarui individ.”Dar daca toti proorocesc si intra vreun necredincios sau vreunul fara daruri el este incredintat de toti este judecat de toti. Tainele inimii lui sunt descoperite asa ca va cadea cu fata la pamant,se va inchina lui Dumnezeu si va marturisi ca in adevar Dumnezeu este in mijlocul vostru.”(1Cor 14:24-25).

Anunțuri

CITESTE AICI ARTICOLUL DE PE BLOGUL LUI PAUL NEGRUT
L-am admirat de la distanta in anii trecuti cand am auzit despre si pe fratele Paul Negrut , pentru ca era unul din putini intelectuali evanghelici in Romania care era implicat in lucrarea crestina in mod remarcabil si a fost gustat de tanara generatie.Era imediat dupa revolutie si simteam nevoia de ceva mai mult decat ne-au oferit slujitorii nostrii din biserici in conditiile comunismului. I-am citit cartea „Biserica si Statul” pe care o recomand tuturor care vor sa inteleaga mai bine separarea dintre biserica si stat.
Citind pe blogul domniei sale articolul „Posmodernismul si poporul condus de femei si copii” nu m-am putut abtine sa nu comentez sau sa-mi spun parerea .
-organizatiile de tineret, scoala duminicala etc nu sunt ceva nou in Occident ci mai degraba in Romania, care s-au dezvoltat dupa „revolutie”,pentru ca pe timpul comunismului „constrangerile ” nu permiteau acest lucru.
– revolta intregii societati nu este ceva nou, „postmodern”. Totdeauna a existat „lumea” (societatea) separata de Dumnezeu in stare de revolta impotriva lui Dumnezeu si Biserica (oamenii care au fost schimbati radical prin nasterea din nou) intr-o stare de ascultare fata de Dumnezeu.
– Desi toate sunt caracterizate de prezenta autoritatii situatia functionala este diferita in cele trei entitati familie, biserica si societate. Familia este institutia de baza a existentei umane si unica (ex nu iti alegi parintii, la o anumita varsta iesi de sub autoritatea parintilor ,etc. Avem Biserica invizibila universala (credinciosii adevarati) si biserica organizatie vizibila. Uneori in biserica,cei aflati in autoritate nu isi indeplinesc rolul de a fi adevati lideri. adica slujitori , adica nu mai reusesc sa slujeasca nevoilor celor aflati administrativ in supravegherea lor. De aici pleca si cautarea individuala a implinirii nevoilor.
Am o intrebare pentru fratele Paul Negrut 1.Nu ati participat la nici un studiu biblic fara „aprobarea” pastorului cand nu erati pastor. 2. Nu ati simtit nevoia sa studiati mai mult, sa gasiti raspunsuri care nu le aveati din biserica de la pastor.
Aceste „fragmentari” (grupe programe etc) nu sunt totdeauna un act de rebeliune ci mai degraba implinirea unor nevoi reale. Conducerea bisericii ar trebui sa aprecieze si sa incurajeze impliniirea acestor nevoi si sa le conduca catre o slujire adevarata . Dar slujirea cere timp si in familie si in biserica si in societate. Iar uneori nu avem timp sau nu ne facem timp pentru ca uneori uitam ca trebuie sa slujim si ni se pare ca toti ar trebui sa aiba rabdare si sa astepte pana cineva va slujii. Mai grav este ca unii cred ca trebuie sa li se slujeasca si nu sa slujeasca dupa modelul lui Isus.
Problema cea mai mare va fi cand nimeni nu va vrea sa faca ceva in biserica si a va trebui sa apelam la metode psihologice de motivare sau sa fie numai persoane platite care sa faca ceva in biserica.
Imi amintesc de o gluma care arata ca si anii trecuti se gandea ca femeile conduc „Da ! Barbatul este capul dar sa nu uitam ca femeia este „gatul”.
Pentru a intelege mai bine anumite lucruri cred ca trebuie sa va amintiti cum vedeati lucrurile cand nu erati pastor, care va erau frustrarile si poate veti fi mai putin frustrat de situatia de azi.

Role of the Audit Committee
The Audit Committee represents the interests of the membership of the church, as well as those of the clergy, the church governing body, and even those of the regional or national church body. The Audit Committee is entrusted to perform a task that none of these individuals or groups can perform, primarily because they do not have access to the financial information and transactions of the church on a daily basis. The members and other interested parties are not in a position to judge the accuracy and fairness of any summarized financial reports which the church produces.
The Audit Committee has the task of attempting to verify the truth and accuracy of the information contained in the church’s financial reports, and by expressing an opinion on such information, make them more believable and acceptable to all interested parties. Such credibility can be achieved only if the Committee itself is believable. It is often said that the cornerstone of any audit is independence, meaning that the auditors must be unbiased and impartial regarding the material which is the subject of their audit. Only then can they offer a fair opinion on what they have examined. Perception can be just as important as reality in meeting this test, for an
individual may be the most honest and objective person alive, but if the membership of the church perceives that person to be biased or to have a vested interest in the subject matter of the audit, any report they might give will not be credible. Thus it is not appropriate for a church’s treasurer or financial secretary to serve on the Audit Committee. Certainly these individuals will play a central role in the audit, and they must be readily available to the Committee. The audit and the audit report, however, must be produced by individuals who are not now, and have not been, involved in the accounting or record keeping for the church during the year under audit.
The church and its leadership have a stewardship responsibility to see that the resources made available are used in the service of Christ and in the manner designated by the church leadership and the membership. This responsibility also extends to managing special gifts which may be restricted by the donor, and thus are available only for a specific purpose. A properly functioning Audit Committee will help the church to fulfill it stewardship responsibility by helping to assure that resources have been used in the proper fashion.
The church Audit Committee has a uniquely challenging task because of the
environment in which it must operate. Churches are typically, and appropriately, characterized by a high degree of trust among the staff and employees. Nonetheless, prudence dictates that the church leadership must remain ever vigilant in order to fulfill the responsibilities given to it. No individual is above temptation. Jesus Himself was tempted by Satan. And yet who among mortals has the strength of Christ to withstand all such assaults? The Audit Committee is sometimes perceived as superfluous or unnecessary because of the trust placed in the church’s treasurer and/or financial secretary. In the vast majority of cases that trust is well deserved. In other cases, the Committee is viewed by those whose work comes under scrutiny as an attempt to
discredit or devalue their work. Indeed, the treasurer or financial secretary should not view the Audit Committee as a vehicle by which the church is expressing distrust or suspicion. On the contrary, the Audit Committee in a church should celebrate the good work of the treasurer and financial secretary and hold it up high for all the membership to see!

The Committee’s Objectives
The objectives of the church Audit Committee are somewhat narrower than those of a
public accountant auditing financial statements of a business. Most businesses must conform to a set of required accounting principles when presenting financial statements to the public, and auditors therefore gear their work toward reporting on whether the business’ statements are in conformity with such acceptable accounting principles. For many churches, especially smaller ones, generally accepted accounting principles (GAAP) are usually a non-issue. Compliance with such principles would only become important if the church had a need to publish its financial statements to outside parties, such as a lending institution, and was therefore required to have the statements audited by an independent outside auditing firm. Statements prepared for internal use by the church and its members need not conform to generally accepted accounting principles, although they certainly can be so prepared if the church wishes. It is usually much simpler for the church to prepare just those statements and schedules which it finds most useful, however.
Since most churches find that the information they need most often revolves around cash receipts and cash payments, the reports they have developed focus on these aspects of the church’s operations. Accordingly, the principal objectives of the church Audit Committee will also concentrate on these areas. In general terms, the Committee must be able to satisfy itself that all cash received by the church has been recorded properly and deposited into a bank account where access is limited. Similarly, it should be satisfied that all cash payments have been properly authorized by the appropriate body within the church, properly documented and recorded. Finally, the Committee must be satisfied that all of these receipts and payments are correctly summarized and reported in the annual financial reports of the church, and that the information contained therein agrees with the underlying records of the church.
The Audit Committee’s responsibilities will extend to other areas as well. For example,
if the church has investments in securities such as stocks and bonds, the Committee will seek to assure itself that any purchase or sale transactions during the year have been properly authorized and recorded, and that the list of investments in the year-end financial reports is complete and accurate, properly representing what the church owns at year-end. On the other hand, if the church has any outstanding debts such as mortgages or loans, the Committee will want to assure itself that all required payments have been made during the year, and that the balances reported in
the church’s financial statements are accurate as of the date of the statements.
There are other areas which should get the Committee’s attention too. These include the payroll area where the Committee will want to make sure that all employees and staff are being.

„Used by permission of the Commission for Leadership Development, Massachusetts Conference United Church of Christ”

For „Handbook for Church Audit Committee” click here HANDBOOK

FIRST CHURCH OF “ANYTOWN”
AUDIT COMMITTEE
ACCOUNTING PROCEDURES
CHECKLIST/QUESTIONNAIRE
Date Completed:__________________ Person Completing:__________________
QUESTION YES NO N/A OR COMMENT
1. Does the church have an up-to-
date accounting procedures
manual? _____ _____
2. Does the financial secretary’s or
treasurer’s activities involve only
keeping the records of cash
collections and preparing support
for disbursements? _____ _____
3. Are facilities locked when not in
use? _____ _____
4. Are the accounting records
safeguarded at all times? _____ _____
5. Is an internal Audit Committee
operational? _____ _____
6. Are the accounting records and
underlying internal controls
audited annually? _____ _____
7. Are all employees who have
access to cash bonded? _____ _____
8. Are members encourages to use
offering envelopes? _____ _____
9. Are members encouraged to use
checks in making their offerings
(and other gifts)? _____ _____
10. Is the handling of collections
always controlled by at least two
people?
11. Are collections counted in a
secure area?
12. Do the money counters verify that
the contents of the offering envelopes
are identical to the amounts written
on the envelopes by members?
13. Are all checks received restrictively
endorsed as soon as possible?
14. Is cash deposited as soon as possible
after receipt?
15. Is ALL cash received deposited in the
bank?
16. Is cash safeguarded in a safe, lockbox,
or protective container when at the
church?
17. Are collection reports given to the
financial secretary or treasurer for
entry into the accounting records, and
a copy sent to the audit committee of
finance committee for subsequent
purposes?
18. Are incoming mail and in-office
contributions handled by people who
are not responsible for the accounting
records?
19. Has the bank been instructed in
writing never to cash checks made
payable to the church?
20. Are contributions records maintained
for members?
21. Are members instructed to report
any discrepancies in their notices
of contributions to the Audit
committee?
22. Are the contribution records
reconciled to the total contributions
in the accounting records?
23. Are requisition slips prepared for
cash disbursements that do not have
standing authorization?
24. Are pre-numbered purchase orders
used for all purchases that do not have
standing authorization?
25. Are invoices for goods and services
approved by a person in authority
before payment is made?
26. Are invoices checked for accuracy
before being paid?
27. Are the approval and check for
accuracy documented?
28. Are all disbursements, except for minor
items, made by serially numbered
checks?
29. Is a check protector used?
30. Are at least two signatures required
for all checks?
31. Do all check signers inspect all
supporting documentation before
signing?
32. Are invoices and supporting documents
marked canceled or paid when checks are
issued?
33. Are invoices and supporting
documents marked canceled or
paid when checks are issued?
34. Are all voided checks so marked
and retained?
35. Is preparing a check made payable to
“Cash” prohibited?
36. Are blank unused checks safeguarded
at all times?
37. Is a petty cash fund used for minor
disbursements of cash?
38. Are vouchers prepared for all
disbursements from the petty
cash fund?
39. Are transfers between bank accounts
always properly authorized?
40. Are reconciliations of all bank accounts
prepared monthly by an individual who
is not involved in handling cash or
writing checks?
41. Is the petty cash fund reconciled on a
surprise basis at least once per year?
42. Are the account balances in the books
reconciled with the amounts presented
in the financial reports?
43. Are valuables (securities, important
documents) afforded protection in a
bank safe deposit box?
QUESTION
44. Are two signatures required for access
to the safe deposit box?
45. Is an updated inventory of securities,
valuables, equipment, and other noncash
assets maintained?
46. Are regular reviews made to determine
if insurance coverage is adequate?

The Audit ReportAll of the work of the Audit Committee will yield very limited benefits unless the results
are communicated to the church leadership and membership. This final step is accomplished in
the form of an audit report signed by the members of the Audit Committee and attached to the
annual financial reports of the church. While the exact language of the report may vary from
church to church, it should consider the following: 1) the subject of the audit report, namely the
annual financial reports; 2) what the Committee did, namely audit the records and reports; 3) the
limitations of the Committee’s work, namely that it is not a guarantee of accuracy; and 4) an
opinion on the fairness of the records and reports. The Committee may also wish to include in its
report a word of commendation for the tireless work of the church treasurer and financial
secretary. This would certainly be in the Christian spirit of lifting up the efforts of these
individuals before the congregation they serve. A sample audit report is presented below.
Report of the Audit Committee
Date:
To: The Church Leadership and Membership
We have audited the records and the financial reports of First Church of Anytown
dated xx/xx/xxxx and contained herein. While our audit was limited to testing the
transactions and balances and would not necessarily disclose all errors, we found no
evidence of significant errors or omissions. In our opinion, the financial reports
mentioned above are fairly stated.
We wish to commend the treasurer, financial secretary, and assistant treasurer for
their fine work during the year. On behalf of the congregation, we thank them for the gift
of their time and talent.
John Smith – Auditor Mary Jones – Auditor

Used by permision of the Commission for Leadership Development,Massachusetts Conference,United Church of Christ
PS pentru cine doreste mai multe informatii poate sa scrie la comentarii la acest articol

  Modul de alegere  sau „numire” in diferite slujbe in biserica locala evanghelica a cunoscut schimbari dramatice, in ultimii ani.  Cel putin asa sunt percepute de mine.Probabil aceste schimbari au intervenit pentru a evita unele neajunsuri (certuri,tulburari etc) ale  modalitatilor vechi de alegeri, dar  produc alte efecte negative.Cred ca noile modalitati imprumutate uneori din teoriile  conducerii moderne, ignora punctul de vedere biblic despre biserica. Biserica locala este un organism viu,prin partasia participativa a fiecarui membru .

Vezi aici un punct de vedere  asupra acestui subiect   fratilor-alegeti-dintre-voi
Fratilor,ALEGETI DINTRE VOI….!!! (Fapte 6:3)
Chemare la vot

Cand este vorba sa alegem in biserica locala oameni care sa slujeasca in mod public administrativ –spiritual ne apare in minte intrebarea „Pe cine ?”. Cum ar trebui sa fie ? Ce criterii sa aplicam pentrua opta pentru unul sau altul de a fi propus si ales ? In primul rind este o parte a exercitarii partasiei crestine prin a alege , recunoscind astfel oamenii pe care Dumnezeu i-a calificat pentru o anumita slujire. Cind se spune „alegeti dintre voi” aceasta ne indica ca biserica locala are o viata de partasie activa, credinciosii reusind sa se cunoasca unii pe altii,asa fel incit sa faca aceasta alegere in mod valid.
Unii refuza sa considere alegerile ca parte a lucrarii Trupului lui Cristos invocind uneori modele lumesti de conducere „ Eu sunt liderul si imi aleg echipa (my team)”, sau ca membrii bisericii locale sunt imaturi sa poata face o alegere potrivita, sau o ierarhie exterioara bisericii locale este responsabila sa decida . Replic la aceasta ca, vom vedea caci criteriile pentru a alege la slujire pe cineva in biserica locala sunt foarte simple . Nu este necesar o testare complexa, psihologica, teologica, sociologica ci apreciarea prin oportunitatile partasiei crestine a caracterului acelei persoane, cit de mult se aseamana cu Hristos candidatul la slujire.
Cit despre preluarea unor exemple de lideri din Vechiul Testament ca o scuza pentru a cobori standardele morale ale celor ce vor sa slujeasca nu face decit sa induca confuzie.
In Biblia de studiu pentru o viata deplina , la articolul referitor la „Calitatile morale ale pastorilor” se arata despre aceasta „Dar ce sa mai spunem despre regele David ? Raminerea lui ca rege al lui Israel in ciuda pacatelor sale ,adulter si crima (2Sam.11:1-21;
12:19-25),este privita uneori ca justificare biblica de catre unii ,pentru a ocupa slujba in Biserica lui Dumnezeu, cu toate ca au fost incalcate exigentele deja mentionate .Aceasta
comparatie este gresita din mai multe privinte… „ si sunt enumerate in continuare aceste motive gresite.
In Noul Legamint, Biserica este Trupul lui Hristos , a carui cap este El,conducator ,asa ca toti trebuie sa asculte de El , sa aiba scopurile Lui, sa arate ca El. Aceasta cerinta este pentru toti credinciosii cu cit mai mult pentru cei chemati in slujire publica( aici ma refer la toate categoriile de slujire)Desi intreg Noul Testament este un bun „Ghid de votare”, avem citeva pasaje care in mod specific ne ajuta sa decidem ,Luca 22:24-30,Fapte6:1-6,1Timotei 3:1-13, Tit 1:5-10 si altele . Desi standardele par prea inalte toti trebuie sa tindem spre ele si cei care vor sa slujeasca in mod public si cei care vor a face alegerea.
Un element esential pentru reusita acestei lucrari de alegere este implicarea activa in viata bisericii locale. „Sa nu parasim adunarea noastra…” si „ Sa veghem unii asupra altora…” sunt indemnuri inca actuale pentru o lume tot mai indiferenta sau dezgustata de cele ce se intimpla in biserica locala . Sa nu ajungem sa apelam la agentii care pentru $12 iti fac „National background checks at member discounts, including sexual offender datebase search” cum suna una din reclamele dintr-o revista crestina americana adresata bisericilor locale dornice sa angaje voluntari la activitatile spirituale ale bisericii. Este vorba despre Group`s Church Volunteer Central .

Asa ca daca ar fi sa le grupam in diferite categorii aceste calitati enumerate in 1Timotei cap 3 versetele 1 la 13 ar arata cam asa :

Mintuit prin credinta in Hristos „fara Prihana „ (v.2)

Familia mai intai „barbatul unei singure neveste „(V.2)
„sa-si chiverniseasca bine casa,si sa-si tina copiii in
supunere cu toata cuviinta….”(v.4) (vezi si vers. 5)

maturitate spirituala „ In stare sa invete pe altii”(v.3)
„sa nu fie intors la Dumnezeu de curind,ca nu
cumva sa se ingimfe si sa cada ….”(v.6)

calitati sociale „primitor de oaspeti”(v.2)
„sa aiba si o buna marturie din partea celor din
afara , pentru ca sa nu ajunga de ocara , si sa cada”
(v.7)
autocontrol „nu betiv”(v.3) „ci blind”(v.3)
„nu bataus”(v3) „ ci cumpatat”(v.3)
„ nu gilcevitor”(v.3)

integritate financiara „nici doritor de cistig mirsav”
„ nu iubitor de bani” (v.3)

persona respectabila „intelept”
„vrednic de cinste”(v.2)
„ cinstit nu cu doua fete „ (v.8)

Aceasta poate fi luata ca ”chek list „ de cei care vor sa accepte o slujire sau cei care vor sa propuna sau sa voteze pe cineva.
Standardul prezentat pentru a slujii public este destul de inalt dar acesta este singurul ,nu avem altul. Sa ne straduim sa-l atingem ,sa propunem pe cei care se apropie de el si care vor sa atinga acest standard. Este adevarat ca avem nevoie de har si in lucrarea de slujire nu numai in aceea de mintuire . Dar cui ar folosii sa slujim imparatiei lui Hristos comportindu-ne ca niste dusmani ai ei.

Phoenix,AZ Daniel Lucescu
Noiembrie 2006