“Precious treasure and oil are in the dwelling of a wise person, but a fool consumes them.” — Proverbs 21:20
One of the simplest principles of wise stewardship is also one of the easiest to ignore: just because you have money available does not mean you need to spend it.
Proverbs 21:20 presents a striking contrast. The wise person has resources remaining, while the fool consumes everything available. Wisdom understands that resources have value beyond what they can provide today. There will always be another need, another opportunity, and another season that requires faithful stewardship.
That principle should shape the way churches prepare their budgets.
Every church eventually has to determine how its financial resources will be used. Before a congregation ever sees a proposed budget, leaders have usually spent significant time gathering information, discussing needs, evaluating priorities, and making difficult decisions. While there are plenty of numbers involved, budgeting should never become merely a financial exercise that we attempt to baptize with a few biblical principles.
A church budget isn’t planning how to spend our money. It is praying about how to steward God’s money.
That distinction changes the entire process.
The question is no longer, “How much can our ministry spend?” Instead, we ask, “What has God entrusted to us, and how can we use it most faithfully?”
Budget for the Mission
I think one of the easiest mistakes in church budgeting is to begin with last year’s spreadsheet. We look at what every ministry received, make some adjustments for inflation or new initiatives, and eventually arrive at next year’s numbers.
There is certainly wisdom in studying previous expenses, but last year’s spending should not automatically determine next year’s priorities.
The ministry plan should come before the ministry budget.
- What are we trying to accomplish in the coming year?
- Where do we believe God is giving us opportunities?
- What ministries need greater investment?
- What expenses no longer produce enough ministry value to justify continuing them?
- What could we do more efficiently?
Once we have prayed and planned regarding the ministry, the budget should provide the resources necessary to accomplish it.
A budget is ministry planning expressed in dollars.
Don’t Confuse Allocation with Obligation
Proverbs 21:20 also challenges an unhealthy mindset that can develop around ministry budgets. If $10,000 has been allocated to a ministry, the leader can begin to assume that $10,000 needs to be spent.
It doesn’t. A budget establishes permission and parameters for spending. It does not create an obligation to consume everything available.
Sometimes faithful stewardship means spending more because a significant ministry opportunity has emerged. Sometimes it means spending less because we discovered a more efficient way to accomplish the same goal. The objective is not to protect our particular piece of the budget. The objective is to steward the church’s resources together.
A dollar unnecessarily spent in one ministry is a dollar unavailable for another ministry opportunity. That is why budgeting cannot be done on ministry islands. We have to see the whole picture.
What a Church Budget Needs
A healthy budgeting process requires more than accurate spreadsheets. It requires spiritually mature leaders.
A lot of prayer. A church budget should never simply be copied and pasted from the previous year. We should seek the Lord regarding what He is calling us to prioritize and what resources will actually be necessary to accomplish it.
A lot of honesty. Healthy teams should be able to have honest conversations about money. Ministry leaders need freedom to explain what they genuinely need, while also being willing for others to question assumptions, challenge expenses, and suggest alternatives.
A lot of selflessness. Every ministry leader naturally sees the needs closest to them. Wisdom requires us to care about the entire church more than our particular department. Sometimes the best stewardship decision for the church means my ministry does not get everything I would prefer.
A lot of faith. Wise stewardship should not become fearful stewardship. We do not want to waste what God provides, but neither do we want to bury resources because we are afraid of what tomorrow might bring. We want to lead with humble expectancy, trusting that Christ will continue to build His church while taking seriously our responsibility to steward what He has already provided.
Steward What God Provides
Preparing a church budget should not primarily be a stressful season. It should be a humbling one.
Look at what God has provided. Consider the people who have given sacrificially. Think about the ministry opportunities those resources make possible. Then recognize the responsibility entrusted to those deciding how those dollars will be used.
Proverbs reminds us that the wise person does not consume everything simply because it is available.
Churches shouldn’t either.
Spend where spending advances the mission. Save where spending would merely consume resources. Invest boldly where God has provided genuine opportunities. And through every decision, remember whose resources they are.
We are not trying to figure out how to spend all the money we have. We are trying to steward faithfully everything God has entrusted to us.
