Megachurches mean big offerings. So when something goes awry financially in a large church, it translates into a huge scandal. Cornerstone Christian Fellowship in Chandler, Ariz., lost its accountant over the weekend after she was arrested for allegedly stealing nearly half a million dollars. Among other missing funds from the megachurch, some $100,000 was found stuffed into a backpack at the accountant's house—the same house where luxury cars were parked in the driveway.

Stating the obvious, this might have been prevented with better bookkeeping and cash-handling processes in place. I thought all churches had more common sense than to allow thievery this blatant to occur. But then, common sense isn't all that common.

Fear of scandal at work? 

Fear of scandal may be more widespread as a primary impetus leading more large congregations to seek clear financial accountability along the lines of corporate accounting, according to a recent Reuters report.

Apparently, the increasing interest in accountability for churches, especially the larger ones, stems from both a negative reaction against financial scandal among churches, as well as a positive interest in assuring parishioners that their donations are being well spent.

As evidence, an increasing number of large churches are joining the Evangelical Council for Financial Accountability—a 30-year-old institution that once served primarily as an avenue for parachurch groups to assure contributors of accounting accuracy. The audits required by the ECFA are expensive for small churches, but sought after for larger groups.

ECFA President Kenneth A. Behr tells would-be members via the ECFA Web site that in addition to financial accountability, the organization provides "excellent seminars, information and commentary on our Standards of Responsible Stewardship, which are great tools for churches."

That and the hope of staying out of the news for money scandal.

ECFA's published standards and practices for church finances begin with "accountability to God." That should nip embezzlement in the bud. Unfortunately, it often doesn't. But procedures that eliminate temptation and the appearance of evil are a positive second step for churches.

Cash easily misappropriated

"The Zondervan 2005 Church and Nonprofit Tax and Financial Guide," by CPA Dan Busby, explains that money-handling problems in churches often arise because the cash is so easily misappropriated.

"If offerings are not counted before they go from two-person control to one-person control, some or all of the cash can easily disappear," Busby writes.

The guide recommends churches adopt a written policy outlining procedures for donations from the time they are received to the time they are deposited in the bank. This should be a must read for any congregation that has no set policies in place. Is anyone at Cornerstone reading this? Is anyone who will be the next Cornerstone paying attention? I hope so.