OGUN BAPTIST CONFERENCE WORKERS’ SEMINAR FOR 2009. EFFECTIVE CHURCH FINANCIAL MANAGEMENT PREPARED BY ENG O.A. MAKINDE. NEW ESTATE BAPTIST CHURCH, ADIGBE, ABEOKUTA.

This paper is prepared to help Churches to improve on their Church Financial Management

“It is quite wrong to assume that a Church with plenty of money does not need Stewardship Education.  The more we have of God’s wealth to manage, the more we need to be careful Stewards of it.  It is also wrong to neglect teaching Stewardship in Churches because some have abused the system of finances.  Let every Church enrich the lives of members by teaching them how to please God in their offerings and in their management of material things.”

If a Church will be effective in her financial Management, the Church must elect capable finance officers to run the affairs of Church finances.

OFFICERS OR WORKERS THAT HAVE DIRECT RESPONSIBILITY ON MANAGING FUND OF THE CHURCH

1.         FINANCIAL SECRETARY

a.                   He must be a committed Christian, ready to serve the Church.

b.                  He must be a man of integrity.

c.                   He must be a committed member of the Church who gives regularly to the Church.

d.                  He must have knowledge of Book Keeping or Account.

FINANCIAL SECRETARY’S RESPONSIBILITIES

i.                    The Financial Secretary shall collect all income of the Church, Tithes, Offering etc.

ii.                  He shall pay all the money to the Treasurer through an Income Book as show Appendix A.

iii.                He shall prepare the monthly financial report for the Executive Committee meeting, quarterly report and Annual report for the Church in Conference.

iv.                He shall keep all income ledger where all incomes are posted on different headings.

v.                  He shall keep an Expenditure ledger where all expenditure is posted on different headings.

vi.                He shall prepare payment voucher for all expenditure approved by finance committee, or Church executive committee or the Church in Conference, this approved payment shall be finally endorsed by the Pastor of the Church, before the Treasurer will issue Cheque for payment.

2.         TREASURER

i.          He must be a committed member of the Church who gives regularly to the Church.

ii.         He must be a man of integrity, a child of God.

iii.        He must have knowledge of Bookkeeping and Account.

TREASURER’S RESPONSIBILITIES

A treasurer is the person responsible for running the treasury.

i.                    He shall keep all Church income, collected from financial Secretary, into the Church Bank Account within 48 hours. 

ii.                  He is one of the Signatories to the Church Bank Account.

iii.                He shall work with the financial Secretary to see that all dues are paid regularly and promptly.

iv.                He is a member of budget committee

v.                  He is Chairman of Finance committee

vi.                He shall pay all approved expenditures on receiving approved payment voucher. Appendix B.

vii.              He must not loan out Church money or borrow out of it himself.

3.         AUDITOR

i.                    He must be a member of the Church who gives regularly to the Church.

ii.                  He must be a child of God whose life testifies to the fact that he is already broken down by the Holy Spirit.

iii.                He must be a man of integrity.

iv.                He must be knowledgeable in Book Keeping and Account

v.                  A person who had served as Financial Secretary or Treasurer should be preferred for this post.

AUDITOR’S RESPONSIBILITIES

i.                    He shall be responsible for Auditing the Account of the Church monthly and yearly and shall report to the Executive and the Church in – Conference

FINANCE COMMITTEE

This Committee shall have the Treasurer as Chairman and Financial Secretary as Secretary, should be composed of seven members which shall include, Pastor, Youth President, building Chairman, a woman, and Church Secretary.

FINANCE COMMITTEE’S RESPONSIBILITIES

The Committee acts as monitoring body in ensuring proper management of the budgetary expenses

Since the income is usually limited but the expenditure is usually enormous, the Finance Committee should prioritize the priorities, and find ways of moving the Church forward.  The finance must not be bias in disbursing or allocating funds to departments.

Case study Proposed expenditure forwarded to Finance Committee

I.          Ministers Conference meeting                               10,000.00

II.          Pastors Salary                                                         50,000.00

III.          Pension                                                                   15,000.00

IV.          Dues to Convention                                               30,000.00

V.          Dues to Association                                                 7,500.00

VI.          Dues to Conference                                                 7,500.00

VII.          Music Workshop 8 People                                     40,000.00

VIII.          NEPA Bill                                                                2,500.00

IX.          Repair of Generator                                                 2,500.00

          165,000.00

The Church has an available fund of 140,000.00 to spend and does not want the account to be on a deficit balance.  If you are a member of Finance Committee of the Church how will you allocate the available fund?

CHURCH BUDGET

Another aspect where Church funds can be effectively managed is in the area of Church Budget. 

The importance of Church Budget can not be over emphasized as it

§  Helps the Church to have a focus.

§  It enables the Church to plan the activities of the Church for the year.

§  The areas of strength and weakness of sources of income is shown during budgeting.

THE COMPOSITION

The committee should be headed by Treasurer or someone who has knowledge of accounts and should be composed of seven people.  Pastor, Church Secretary, Treasurer, Financial Secretary, a Youth, a Woman and a Deacon.

FUNCTION

The Committee shall prepare and submit an envisioned revenue and expenditure for the following year to the Executive Committee for consideration and thereafter to the Church for approval.  Below is an example of a Church whose through Church budget, has been able to achieve more than what she could have achieved without Budget.

A FAITH BUDGET FOR OUR CHURCH – From Experiencing God.

One year the people on our finance committee said, “Pastor, you have taught us to walk by faith in every area of the life of our Church except in the budget.”  I asked them to explain.  They said, “well, when we set the budget, we set the budget on the basis of what we believe we can do.  It does not reflect that we expect God to do anything.”

Hummm, “I said.  “Then how do you feel we ought to set the budget:”

They said.  “First, we ought to determine all that God wants to do through us.  Second, we need to put down what that will cost.  Then we need to divide the budget goal into three categories.  (1) what we plan to do through our tithes, (2) what others have promised to do, and (3) what we must depend on God to do.”

As a Church we prayed and decided God wanted us to use this approach to budgeting.  We did not try to dream our own dreams for God.  We had to be absolutely sure God was leading us to do the things we put in the budget.  Then we listed what that would cost.  We listed what we thought our people would give and what others (denominational board, partnership Churches, and individuals) had said they would give.  The difference between what we could reasonably expect to receive and the total was what we would ask God to provide.

The big question was:  what is our operating budget?  Well, by faith we adopted the grand total as our operating budge.  At this point we reached a crisis of belief.  Did we really believe that the God who led us to do these things also would provide the resources to bring them to pass?  Anytime God leads you to do something that has God-sized dimensions, you will face a crisis of belief.  When you face a crisis of belief, what you do next reveals what you really believe about God.

The budget of our Church normally would have been N740,000.00.  The budget we set was N1,640,000.00.  We pledged to pray daily that God would meet our needs.  Any money that came in that we did not anticipate we credited to God.  At the end of that year we had received N1,720,000.00.  God taught our Church a lesson in faith that radically changed us all.

OTHER AREAS OF EFFECTIVE CHURCH FINANCIAL MANAGEMENT

1.         When a Church has surplus fund in the Bank. 

(a)    You can invest in Treasury bills through your Local bank to the Central Bank, you are entitled to quarterly interest.

(b)   You can buy shares of good company; to do this you need an expert advice.

2.         When the Church is continuously in deficit for some months.

            (a)        You need to set your priority the Finance Committee should prioritize the priorities of

expenditure,  the Church need to look for ways of generating more fund.

(b)       Your Church need stewardship education and prayer. 

Proverbs 3:9-10 says “Honor the Lord with your wealth, give him the best you have.  Then you will have all you need.  Your barns will be full of grain and you barrels will be flowing over with wine.”

            (c)        Visitation to members and encouragement from Pastor.

RECORD KEEPING

Good record keeping is very essential to an effective Church Financial Management. 

RECOMMENDED BOOKS/LEDGERS ARE:

I)          Income Book - This is used between Financial Secretary and Treasurer.

II)          Payment voucher – as discussed

III)          Income ledger: The Financial Secretary keeps weekly record of all funds received into an income ledger according to their headings.  This Ledger helps the Financial Secretary to prepare accurate, monthly or quarterly report.  See Appendix C.

IV)          Expenditure ledger:  The Financial Secretary shall keep record of all expenses in an expenditure ledger in their respective headings.  This ledger helps the Financial Secretary to give accurate report to the Executive committee monthly and to the Church quarterly.  See Appendix D

V)          The income & Expenditure cash movement Book.

a)      The cash book movement book enables the Treasurer to monitor the cash in the bank

b)      It helps the Finance Committee when disbursing fund to each department.  Example is shown below.

c)      It enables Finance Committee to know the amount of money available for spending.

EXAMPLE

Income & Expenditure Cash movement Book

Date	Details	Amount	Dr.	Cr.	Balance
1/8/2008	B/f from July				90,120.00
3/8/2008	Sunday Offering	24,745.00		24,745.00	114,865.00
10/8/2008	Sunday Offering	21,770.00		21,770.00	136,635.00
15/8/2008	Building Committee	20,000.00	20,000.00		116,635.00
17/8/2008	Sunday Offering	30,000.00		30,000.00	146,635.00
24/8/2008	Sunday Offering	27,000.00		27,000.00	173,635.00
26/8/2008	Worker's Salary	51,000.00	51,000.00		122,635.00
31/8/2008	Sunday Offering	25,000.00		25,000.00	147,635.00
31/8/2008	Building Committee	100,000.00	100,000.00		47,635.00
31/8/2008	Dues Ass, Conf. & Conven	27,000.00	27,000.00		20,635.00
31/8/2008	Pension	18,000.00	18,000.00		2,635.00

At the end of August 2008, the amount as balance in the statement of account, will be 122,635 less COT/Vat, because all payment made on Sunday 31/8/08 will not reflect as been paid in the bank account and the Sunday offering will not enter bank in August but in September 2008.  This figure may mislead the Finance Committee.  If the statement of Account is used.

HOW TO USE CHURCH FUND

We should use Church fund for the following purpose:

1.      Dues – Convention, Conference and Association.

2.      Salary – workers must be well remunerated.

3.      Evangelism – Revival, Seminar, Crusade, Discipleship

4.      The needy (1^st Timothy 5:3, 5, 9)

5.      Workshop enhancement:  music, beautiful auditorium, beautiful area.

6.      Religious education, youth, BSF, Children, Music.

7.      Building project.

8.      Maintenance / utility.

9.      Community development, our presence should be felt within the Church environment.

10.  Mobility – Church Bus, Car, Cycles, etc.

11.  Social promotion between members.

CONCLUSION

We must bear in mind that all what we have belongs to God and must be used for God’s purposes.  Malachi 3:10-11.  Easy to read version.

10.  The Lord all powerful says “Try this test.  Bring one-tenth of your things to me.  Put those things in the treasury.  Bring food to my house.  Test me!  If you do those things, then I will truly bless you.  Good things will come to you like rain falling from sky.  You will have more than enough of everything. 

11.  I will not let pests destroy your crops.  Your grapevines will all produce grapes.  The Lord All-powerful said these things.

APPENDIX A

FIRST BAPTIST CHURCH

…………………….

Date:………….

    INCOME BOOK                                          00001

These are the amount collected during the

…………………………………………………………………………….service of

		N	k
1	Sunday School
2	Tithes
3	Morning Offering
4	Special Offering
5	Thanksgiving
6	Children Offering
7	Evening Offering
8	Building
9	Pledges
10	Others
	TOTAL          N

Amount in words……………………………………………………………………

………………………………………………Naira..……………Kobo………...........

…………………………………….Received by…………………………………..

            Financial Secretary                                                  Treasurer

APPENDIX B

FIRST BAPTIST CHURCH

…………………….

    PAYMENT VOUCHER                           00001

Pay………………………………….                     Payment Voucher No

Address……………………………..                     Date……………………………...

……………………………………...                      Cheque No……………………….

Date		Rate	Amount   N                           K
	TOTAL          N

Amount in words……………………………………………………………………

………………………………………………..………………………...……...........

………………………………………………………………………………………

Prepared by………………………………            …………………………………..

                                                                                    Signature of Approving Officer

Rank…………………………………......              Full Name………………………..

Date……………………………………... Rank……………………………..

                                                                                    Date……………………………...

                                                ………………………………….

Signature of Receiver

APPENDIX C

FIRST BAPTIST CHURCH

INCOME LEDGER

	Sunday School
Date	Offering	CTP	Tithes	Offering	Thanksgiving	Evening Offering	Building	Pledges	Others	Total
4/1/2009

RESOURCES

1)      Stewardship Plan Book for Churches by Revd.  S.O. Oladimeji

2)      Church Managing Her Finance by Revd. J.O. Asha.

3)      Experiencing God Page 108

CONFERENCE EMPHASIS 2009 THEME: EMPOWERING CHURCHES FOR KINGDOM GROWTH THROUGH STEWARDSHIP EMPHASIS. By Rev A.B. Jayesimi.

I.                   INTRODUCTION

The Stewardship emphasis is an attempt to go back to the basics of Christian teachings which has made Christian living and services a little difficult. It is important for the Church membership to be exposed to the whole truth about God and also be encouraged to live by the standards found in the Scriptures. The Living Lord has given the Church the guidelines for administering the resources entrusted to the Believers in Him and thus the resources ought to be used in the best possible way for the expansion of God’s kingdom on earth.

Christian Stewardship is a way of setting Godly priority in the management of God’s resources. It is a way of acknowledging the position of God and Man in the scheme of resources. This study is a synthesis of total Christian Stewardship for practical application and evaluation in a local Church setting.  It is a four-week in depth study of Stewardship Emphasis.  It aims to provide resources for Stewardship Emphasis for Church setting in Ogun Baptist Conference.

The Theme for the Conference in 2009 is “Empowering The Churches for Kingdom Growth through Stewardship Emphasis.” Text Psalms 24:1-2, 1 Cor4:2.It is expected that the Baptist Churches in Ogun Conference will be equipped for Kingdom expansion by taken full cognizance of being faithful Stewards of many God’s resources at our disposal. It is therefore important for every Baptist Church in the Conference to cooperate with her leadership in observing this life transforming emphasis. It is good for every Church to set aside a month in the year 2009 for this emphasis. I strongly urge every Church to observe the emphasis in detail since half obedience is dangerous in Christendom. I also encourage the Churches that have done similar emphasis in the recent past to do it again for corporate emphasis. This is the direction the Living Lord is leading the Conference; therefore, your Church cannot be left behind.

It is important that the necessary committees be put in place for effective and efficient emphasis. The Church must be ready to make fund available to execute the emphasis. The money spent on this emphasis is spiritual investment, which will bring dividends to both the Church and God’s kingdom at large.

The Church membership must be carried along through adequate announcements, publicity and encouragement. The membership needs to be encouraged to support the emphasis through prayer, participation and commitment. It is an opportunity to step into One’s abundance through Biblical principles. They are thus encouraged to attend all the studies, Services, and the concluding Stewardship Revival.

11. BAPTIST CONFESSION OF FAITH ON STEWARDSHIP.

“God is the source of all blessings, temporal and spiritual; all that we have and are we owe to Him. Christians have a spiritual debtorship to the whole world, a holy trusteeship in the gospel, and a binding stewardship in their possessions. They are therefore under obligation to serve Him with their time, talents, and material possessions: and should recognize all these as entrusted to them to use for the glory of God and for helping others. According to the Scriptures, Christians should contribute of their means cheerfully, regularly, systematically, proportionately, and liberally for the advancement of the Redeemer’s causes on earth.” Lumpkin.

 

II1.     PREPARATION FOR STEWARDSHIP EMPHASIS

Prior proper planning prevents poor performances is the philosophy for stewardship emphasis.  The Church needs to have adequate preparation for effective stewardship emphasis.  The pastor needs to call the attention of the Church towards the necessity of the emphasis on stewardship.   The Church needs to approve the programme and set the date which allows for several months of adequate preparation.  The Church needs to make the weeks of the emphasis free from other programmes. 

The Church also needs to set up three committees which include:  budget, publicity and visitation committees, at least two months before the commencement of the programme.  The committees are going to work in cooperation with the Pastor in planning and implementing the stewardship emphasis.  The duties include the following:

Budget Committee

1.         This committee is a standing one and this continues her job after the programme. 

The Finance Committee can serve the same purpose.

2.         She is responsible for the preparation of Church budget for the coming year to be

presented on the first Sunday of the emphasis and also make necessary adjustment for final adoption when the pledges are totaled.

3.         The Committee, in working affiliation with the Pastor, explains important parts of the emphasis to the Church like Demonstration Day, Commitment, Pledge and so on.

4.         The Committee and the Pastor plan for Demonstration Day and Commitment Day

Services.

5.         She encourages all Church members to sign cards on Commitment Day and also to be

faithful to redeem the pledges.

6.         She brings the report of pledge on “Victory Day.”

Publicity Committee

1.         It is the duty of this committee to publicize the programme in all the avenues the Church

uses for publicity at least a month to the programme.

2.         She encourages attendance of all stewardship emphasis programmes through publicity.

3.         She supplies the Pastor with information on the use of available space for the emphasis.

4.         She plans and conducts all Church socials.

Visitation Committee

1.         She is responsible for the distribution of all printed materials.  The membership is

educated on the use of the literature.

2.         The Committee obtains a list and addresses of Church members.

3.         She distributes the following printed materials at least a month before the programme. 

They are: Study course books to Teachers, a sample Church budget to the budget committee. 

She makes available all special lessons to respective Teachers with dates a week to the

programme.  She also gives suggestions on home prayer meeting and drama for Church

social to publicity committee.

4.         She distributes the three Newsletters, Demonstration Day tracts, and other tracts.

The Church also needs to purchase all the relevant books and tracts from Stewardship Department, Baptist Building, Ibadan.  The Church also needs to invite the Guest Speaker for the Stewardship revival several months prior to the programme.

The Church Pastor also needs to be convinced of the importance of the emphasis and also be a living example of good Christian Stewardship.  He needs to study all the programmes of Christian stewardship thoroughly and be able to explain them to the Church membership.  He also needs to help secure Teachers for all classes.  He supervises the choosing of committees and leads the Church to pray earnestly for God to use the programme to make the membership good stewards.  The pastor may also prepare the minds of the congregation for stewardship emphasis through a series of sermons which may last a month prior to the beginning of the emphasis.

IV.       A SIX-WEEK SCHEDULE FOR CHRISTIAN STEWARDSHIP.

This is a programme designed to teach Christian Stewardship in Churches of Nigerian Baptist Convention.  The programme includes study course, stewardship revival week, visitation, playlets and so on.  The programme will last for a month with adequate planning.

The programme includes book study.  The following books are good and will be used for different age groups;

Children:         Victoria and the Gold Earrings by Marjorie Stephens.

Youth:             Resources for Living Stewardship for Youth by Dorothy Severance and adapted

by Jane Whorton.  The eight chapters will be taught in five meeting times.

Chapters one and two will be taught in two meeting times while two chapters will be taught in one meeting time for the rest of the chapters.

Adult:              Total Christian Stewardship by Russell and Veda Locke. 

The study course will be taught in one and half hours for five meetings.  There is going to be a break time at every session.

Stewardship Testimonies of good Tithers can be used during the emphasis.  A person who’s personal experience of being a faithful steward of tithe is allowed to spur others to action through the testimony during the emphasis.

The home prayer meeting is another effective way to involve many Church members in preparing for the emphasis through prayers.  The Church is divided into zones with leaders or house fellowship centers may be used for this purpose.  The addresses of the zones are made public for everyone to attend.

Special stewardship lessons can be used during a week of the emphasis.  This included Sunday School, Church Training, and Church Organizational meetings like Royal Ambassadors, Girls Auxillary, Women Missionary Union and so on.  For example, Sunday School for Junior, Primary and Beginners is titled “Many Thanksgiving.”  Young People “Stewardship Principles or Methods” and “Faithful Steward” for Adult Class.  The programmes are available at Stewardship Department of our Convention or Conference Secretariat.

All Church social is held on Saturday evening before “Demonstration Day” Sunday.  It includes all age groups.  It is a fellowship time which includes stewardship drama like “The Man in the Middle” adopted by James D. Britt, tithing testimonies, devotion and refreshments.  The people are reminded of “Demonstration Day” on the following day.

Demonstration Day is another important feature of the programme.  It is a Sunday when members are encouraged to bring a tithe of one week’s income.  The members are prepared for this through visitation, letters, announcements and tracts.

Revival is the peak of the stewardship programme.  The preacher presents biblical stewardship sermons and calls for responses.  The trained counselors help in counseling and follow up.  The Commitment Service is planned towards the end of the emphasis when people are called to make commitment concerning their total Christian Stewardship.  The pledge cards which have been distributed earlier will be collected.  The service is the climax of the emphasis.

The Victory Day is a time for the results of “Demonstration Day” and Commitment Day will be announced.  The outline of six week schedule for stewardship emphasis according to Veda Locke but adapted is as follows:

The Four-Week Schedule Of Christian Stewardship.

Sunday 1 – Stewardship of Life Sunday

1.         Pastor preaches on total Christian Stewardship

2.         Present budget to congregation.

3.         Hand out Stewardship Letter No. 1 and tract to members.

4.         On Sunday evening, begin Stewardship Book Study with age groups.

During the Week:

1.         Continue the Stewardship of Life Sunday

2.         Present budget to congregation.

3.         Hand out Stewardship Letter No. 1 and tract to members.

4.         On Sunday evening, begin Stewardship Book Study with age groups.

During the Week:

1.         Continue the Stewardship Study daily for all age groups.

2.         Carry Stewardship Letter No. 1 and tract to members who were absent on Sunday.

Sunday II –  Church and Denomination Sunday

1.         Guest Preacher emphasizes the relationship of the Church and Denomination i.e Association, Conference & Convention.

2.         Hands out Stewardship Letter No. 2 and “Demonstration Day”  tract and explains

Demonstration Day.

3.         On Sunday evening, presents Stewardship Drama or music programme.  Have a tithing testimony in both morning and evening services.

During the Week

1.         Visitation of absentee members.  Carry Letter No. 2 and “Demonstration Day” tract to them.

2.         Saturday evening have an all-Church social. 

Sunday III – “Demonstration Day”

1.         Use special lessons on Stewardship in Sunday School and Church Training instead of regular lessons.

2.         Preach on tithing (Pastor).

3.         Receive the “Demonstration Tithe” as regular offering.

4.         The Pastor preaches on Stewardship and Missions/Evangelism.

5.         Give members a Stewardship tract.

During the Week

1.         Small group meet in homes to pray for revival.

2.         Visit those not yet participating in programme to urge attendance at the revival.

Sunday IV – “Revival” Sunday

1.         The Pastor or Visiting Preacher begins Stewardship Revival Service.

2.         Hand out Stewardship Letter No. 3 – “My Financial Covenant” Card, and “Pledging to God’ tract.

3.         Announce results of “Demonstrate the Tithe” Sunday.

4.         Have Stewardship revival services each evening

CONCLUSION

A synthesis of total Christian stewardship is necessary for understanding proper relationship to God as stewards.  The Forward Programme of Christian Stewardship calls for prior proper planning for adequate and effective emphasis.  The emphasis is a four-week stewardship life transforming activity. Nevertheless, one-week stewardship emphasis is expected to be conducted during the intervening years.

The Pastor is an important factor in carrying out an effective emphasis while the cooperation of the Church cannot be over-emphasized.  The Church needs to evaluate the programme at the end of the emphasis.

BIBLIOGRAPHY

Locke, Veda and Russell.  Total Christian Stewardship.

Ibadan:  Baptist Press, 1986.

Locke, Veda, ed.  Stewardship Plan Book for Churches.

            Ibadan:  Baptist Press, 1986.

Lumpkin, William L. Baptist Confessions of Faith.

            Valley Forge:Judson Press, 1983.

Ray, Cecil.  Living the Responsible Life.  Adopted by

C. Alongo Hogg.  El Paso:  Carib Baptist Publications, n. d.

Severance, Dorothy.  Adopted by Mary Jane Whorton.

            Resources for Living Stewardship for Youth.

            Ibadan:  Baptist Press, n. d.

Stephens, Marjorie.  Victoria and the Gold Earrings.

            Ibadan:  Baptist Press, n. d.

OGUN BAPTIST CONFERENCE WORKERS’ SEMINAR FOR 2009. Good Stewardship: A basis for effectiveness in the Vineyard. Prepared by Rev Segun Jayesimi.

OGUN BAPTIST CONFERENCE WORKERS’ SEMINAR FOR 2009.

Good Stewardship:  A basis for effectiveness in the Vineyard. Prepared by

Rev Segun Jayesimi. Ogun Baptist Conference Secretary.

Introduction.

The Lord calls every Officer of the Church, Association, Conference to be good and faithful Steward of Him in the Office held in the ministry. The Lord Jesus Christ owns the Church through creation and His death on the cross at Calvary. He is the head of the Church and thus allows Christians to be put in position of authority as His Stewards.

The Lord expects every Officer to be effective in the discharge of the duties assigned in the Lord. An effective Steward is an Officer who is able to produce the desired result in the Lord. The Person is able to accomplish God’s purposes for the office held in the vineyard of the Lord.

Baptist Confession Of Faith On Stewardship.

“God is the source of all blessings, temporal and spiritual; all that we have and are, we owe to Him. Christians have a spiritual debtorship to the whole world, a holy trusteeship in the gospel, and a binding stewardship in their possessions. They are therefore under obligation to serve Him with their time, talents, and material possessions: and should recognize all these as entrusted to them to use for the glory of God and for helping others. According to the Scriptures, Christians should contribute of their means cheerfully, regularly, systematically, proportionately, and liberally for the advancement of the Redeemer’s causes on earth.”

Definition of Christian Stewardship.

“Christian stewardship is the practice of systematic and proportionate giving of time, abilities and material possessions, based upon the conviction that these are a trust from God, to be used in His service for the benefit of all mankind in grateful acknowledgement of Christ’s redeeming love.”

BIBLICAL BASIS FOR STEWARDSHIP.

a. God is the Creator, Owner, Upholder and giver of all things. Gen. 1:1. Psalm 24:1;2. Hag.2:8. James 1:17. God owns through creation and through redemption. Everyone was a sinner who could not pay the penalty of sins.Romans3:23, 24; Jesus bought us with a price I Cor. 6:19, 20). We are bought with the blood of  Jesus I Peter 1:18, 19.

b. We are stewards, all we are and have is a trust from God. Gen. 1:27-28; Deut. 8:18       I Chron.29: 14 Rom. 14: 7-8. The story of the rich fool is an example that Man does not own anything. God can take both the man and the properties away. Lk. 12: 16-20.

God gave man a special place in His creation by giving Him dominion over the rest of the World. But man forgets that God owns and that our possessions of God’s property is temporary.

c. We must acknowledge our stewardship. All that we are and have belong to God. This acknowledgement concerns every area of our lives. We will give all and have right attitude to God. Lev. 27:30-32; Ps. 96:8. I Cor. 16:2.

d. We must render an account of our stewardship to God. Rom.14: 12; Gen. 3:9-11; Ecc. 12: 14. Lk. 16:

The Parable Of The Talents: A Case Study of Stewards. Matthew. 25: 14-30.

 Talents represent whatever God gives us to use and improve upon for the glory of God.

a.  Servant With One Talent: A bad and ineffective Steward.

    Characteristics  vs. 18-19,24-28

-           Unfaithfulness 

-           Neglect of duty

-           Slothfulness

-           Lost opportunity

-           Murmuring v. 24.

-           Excuses

-           Unfruitfulness

-           Sin rebuked

-           Spiritual loss

-           Accountability

-           Eternal punishment.

b. The Faithful Servants

Characteristics vs20-23.

            Spiritual progress

            Fruitfulness

            Talent cultivation

            Fidelity

            Commendation

            Saints exalted

            Faithful Service

            Humble Service

            Joy in Service

c. Summary of Findings

God gives Talents to everyone.

God gives men different talents Mt. 25:15.

Man’s talents and opportunities are from God according to his ability. Ability is     capacity for preserving and increasing the resources entrusted.

God Expects us to be good stewards of our Talents.

The Bible Warns Against Neglecting or Misusing of Talents.

The man who is punished is the man who will not try.

Talents used for God’s work are Multiplied.

The only way to keep a talent is to use it in the service of God and in the service of   fellow-men.

God gave Talents to His own v.15. They are those that belonged to him, from whom He might require and expect care for His interests.

Conclusion.

You are a Steward in the Office held in the Vineyard.

Your Office is a trust from God.

The Lord expects you to effectively serve and represent Him well in your Office.

You are going to give account of your stewardship to the Congregation you are serving and the Lord.

Therefore, be a good and effective Steward of the Lord.

BIBLIOGRAPHY

Locke, Veda and Russell.  Total Christian Stewardship.

Ibadan:  Baptist Press, 1986.

Locke, Veda, ed.  Stewardship Plan Book for Churches.

            Ibadan:  Baptist Press, 1986.

Lumpkin, William L. Baptist Confessions of Faith.

            Valley Forge:Judson Press, 1983.