Behind every figure and financial report lie stories of faith, dedication, and perseverance that uphold the mission of our church. Financial management goes far beyond accounts payable and receivable or spreadsheets. It transcends these factors, resulting in transformed lives, strengthened communities, and the ongoing work of God reaching souls across the globe. Every cent managed and resource invested carries the weight of responsibility and the privilege of serving in the Lord’s vineyard.
In this regard, every decision reflects the tireless efforts of brothers and sisters who, motivated by faith, move the Divine arm and make the impossible possible. With this vision of commitment and thanksgiving, we continue in our charge to ensure that the management of the church’s resources embodies transparency, integrity, and love.
The financial manager of the Seventh-day Adventist Reform Movement plays a fundamental role in overseeing finances and maintaining transparency and integrity in resource management within our religious community. Among the responsibilities of this position is budget management, which involves not only preparing the budget but also managing expenses to align with income (revenues). The manager must also develop medium- and long-term strategies to ensure financial stability, considering the church’s future expenditures.
In financial reporting to various administrative levels, transparency is demonstrated through clear, up-to-date, accurate reports that, as much as possible, are presented in simple language. These reports benefit members of the General Conference executive committee, the board of directors, certain government regulatory bodies, and most importantly, the GC Delegation, which brings together representatives from around the world.
The Role of Technological Revolution
I vividly remember my early years in the treasury, starting in one of our offices in Southern Brazil in 1983, at the headquarters of ASSURIG (South-Rio-Grandense Field) in Porto Alegre. At that time, payments received from colporteurs arrived by payment order, and the wait was lengthy: it could take three to four days until the funds were finally available for withdrawal. The pace was vastly different from today, but that was our reality back then. Key communications were carried out through letters sent by mail, each carrying the anticipation of days of waiting for responses that could shift the course of decisions.
Then, everything changed in 1985. By that time, I was already assisting in the treasury of the Brazilian Union. There, I received news of something that would forever change our way of working. A groundbreaking piece of equipment called a fax machine arrived at the central post office in Brasília. It was a mystery to most. To me, however, it represented hope. By placing a document in the machine, it would scan the page, and in mere minutes, a copy appeared on the other end of the line, anywhere in the world. It was revolutionary! I still recall the excitement of sending the first financial report from UMARBRA (the ancient Brazilian Missionary Union; today, there are two Unions) to the General Conference using this technology. A new era in financial management began, and I had the honor of being the first Brazilian to use this tool to connect our mission globally. At that moment, I realized it wasn’t merely a technological leap; it was a new pathway to unite resources, people, and efforts in the work of God.
Today, there are countless communication conveniences, all of which are instantaneous. With just two clicks, information travels from one device to another. WhatsApp and email have become the primary tools for sending and receiving reports. Similar practicality exists in most countries for transferring and receiving funds, facilitated by financial institution apps such as Wire Transfer®, ACH®, Wise®, Zelle®, PayPal®, and instant deposits. In short, it’s clear that there’s virtually no justification for delays in reporting.
Moreover, it is essential to ensure that all financial commitments are paid and processed on time and to maintain the church’s compliance with applicable tax and regulatory laws, both in civil and ecclesiastical contexts, wherever possible.
A third aspect of our responsibility is to raise awareness among members about the importance of personal stewardship and its relationship with God, while also guiding individuals in managing their household finances. This role requires a blend of financial expertise, ethics, and sensitivity to the church’s spiritual and social mission.
Complex Tasks — Collecting and Distributing
Fourth, there is a responsibility that may seem simple to a casual observer: the collection and distribution of the church’s financial resources. However, this task demands careful and responsible management, as we have learned from past examples. In ancient Israel, treasuries were established in the cities and villages of each tribe, with a central treasury in Jerusalem to organize and manage the nation’s resources. Yet, over the centuries, this quality declined until it ceased altogether during Babylonian captivity.
Now, imagine Nehemiah, a remarkable administrator and visionary of the post-exilic era, surrounded by books and records, reestablishing those treasuries during the period of reform he led. With meticulous attention to every detail, he reorganized the financial system, ensuring that tithes and offerings were carefully set apart and used for the right purposes. His vision was clear: each donation should be applied with wisdom and justice, reflecting the will of God. Nehemiah understood that the fair distribution of resources was essential to sustain worship and service throughout the kingdom. You can observe this careful administration in Nehemiah chapter 13, where the reformer reaffirmed the importance of a transparent and organized management system for the well-being of all.
So, where does the complexity lie in collecting and distributing? Luke 6:38 says: “Give, and it shall be given unto you; good measure, pressed down, shaken together, and running over, shall men give into your bosom. For with the same measure that ye mete withal it shall be measured to you again.” The complexity lies in the manner and intent behind the distribution of resources. Keeping this context in mind, consider this example: in a Mission or Conference that receives funds from local churches, suppose the treasurer is careless with the timing of sending these funds to the Union or General Conference. The reports will be delayed, and the amounts due will not arrive on time. What will be the result? This person will not receive blessings in donation income. It’s that simple! Therefore, sending funds and reports promptly is also a way of expressing gratitude. “Putting God first” means obeying.
But what does it mean, in practice, to put God first? What impact does gratitude have on financial management?
To understand this, we can recall what happened when Jesus was in the temple with His disciples. He watched as people brought their offerings to the altar, and amid the crowd, He noticed a very poor widow who, with a humble gesture, placed her last two coins on the altar. To many, it seemed like an insignificant offering, but Jesus highlighted the extraordinary value of that act. He told His disciples, “Of a truth, I say unto you, that this poor widow hath cast in more than they all” (Luke 21:1–4). It was the purity of her intention, the genuine gratitude she displayed, giving all she had, that made her offering the most valuable of all. This act of selflessness and gratitude powerfully testifies that, in divine mathematics, the more we give, the more we receive.
This lesson also resonates in the parable of the talents in Matthew 25. In it, we see that the three servants had different reactions to what they were entrusted with. The first two responded with gratitude and diligence, meeting the Lord’s expectations and sharing in His joy. However, the third, with a spirit of distrust and ingratitude, accused his master of reaping where he had not sown. As a result, the talent he possessed was taken from him and given to the one with ten talents.
The parable teaches us that, if we work with a grateful heart, we will reap positive outcomes, both spiritually and financially, blessing those around us as well. But when doubt and distrust take hold, the results can be disastrous, as happened with the servant labeled “wicked and lazy.” The talents God entrusts to His servants will ultimately return to the Giver, and none will be lost. God assures that, in the end, those who have been faithful will receive what is due, and all talents will be used for the greater good.
Recognize, then, that gratitude profoundly impacts the work in God’s ministry. The first result of this gratitude comes to the giver, who brings their tithes and offerings to the house of God, as this is the only way to express gratitude to the Lord. Christ provided no other means. Thus, with every offering, there is an opportunity to express our faith and our trust that the more we give, the more we receive, exactly as the biblical stories and living testimonies around us teach.
“The Lord does not need our offerings. We cannot enrich Him by our gifts. Says the psalmist: ‘All things come of Thee, and of Thine own have we given Thee.’ Yet God permits us to show our appreciation of His mercies by self-sacrificing efforts to extend the same to others. This is the only way in which it is possible for us to manifest our gratitude and love to God. He has provided no other.” — The Review and Herald, December 6, 1887. [Emphasis added.]
The second result impacts the administrator, who will sow blessings at every level and for all people, with a spirit of gratitude. In this way, resources flow into the church’s treasury.
What is the greatest challenge in the General Conference treasury?
Undoubtedly, it is the multitude of numerous factors: diverse administrative and accounting cultures, data entry methods, conditions that hinder communication, methods for sending information, and the distinct legislation of each country. Added to this is the challenge posed by varying levels of education and digital literacy, which are also significant factors. According to the Working Policy, the treasurer is responsible for standardizing all accounting operations within our organization, but, in practice, achieving this is a massive undertaking that requires human, financial, and time resources that are not readily available. Thus, it becomes clear that a very specific structure is needed. Naturally, the auditing sector faces the same challenges mentioned, and there is substantial room for improvement and enhancement.
A God-Inspired Rule
Considering the sacred account of Joseph in Genesis 41, the future governor of Egypt suggested a fundamental economic principle to Pharaoh that proved highly effective for both enterprises and household finances: saving 20% of resources for future use and/or investments. This rule spared Egyptians and foreigners alike from a cruel death by famine.
When Joseph rose to the position of administrator, he was entrusted with an enormous responsibility: to ensure the entire nation was prepared to face seven years of scarcity. During the years of abundance, he organized the storage of grain and kept accurate records of everything harvested and stored. Through clear and transparent management, he eliminated waste, ensuring sufficient provision for the difficult times ahead.
When the years of famine arrived, his careful administration enabled Egypt to sustain not only its own population but also those from other nations who came seeking help.
By applying this principle, financial issues can be avoided. In church administration, we must maintain the necessary balance to avoid extremes; that is, while one region may have surplus resources, others may be in great need. At this point, a reform is urgently needed. The example of the early church, recorded in the book of Acts, should be repeated in our day, especially as money will lose all value in the near future. Now is the time to dedicate every necessary resource to the preaching of the gospel to all nations.
Reflection and Gratitude
I invite you, reader, to reflect on our condition as a people and as individuals. What are we doing to hasten the return of Jesus? According to Jesus Himself, His return depends on the gospel reaching the entire world, and there are still billions who do not know the eternal gospel.
In closing, I have much for which to thank God, even though I do not fully comprehend all that He has done for me and for us in these 12 years that I have collaborated with Him in His work here in Roanoke. I would like to highlight just two points that come to mind:
1. Freed from the Need to “Put Out Fires” — After working in various treasuries where I had to decide which bills to pay—meaning choosing which debt(s) to defer due to lack of funds—I have, in recent years, managed actual resources. Praise be to God for this. Out of ignorance, lack of knowledge, or simply lack of planning, both on my part and that of other collaborators, we often worked “putting out fires,” constantly operating in emergency mode, with no time or opportunity to establish and implement a budgetary policy that would yield positive results. Some years went by in this way until we experienced the satisfaction of managing an entity that operates with a budget. For this, I am immensely grateful to God for teaching me this lesson.
2. Making Efforts — “If the iron be blunt, and he do not whet the edge, then must he put to more strength: but wisdom is profitable to direct” (Ecclesiastes 10:10). Learning certain lessons requires dedication and resilience. Sometimes we must apply greater effort to achieve the necessary results, and this is precisely what happened in my administration when we transformed negative budgets into positive ones. It was only in the last four years that we achieved success in this regard, and I thank God for enabling this change.
To conclude in the best way, I lack the words to adequately express the deep meaning of leaving the position in a far better state than when I received it. May our great and eternal God be praised and glorified. Amen.
Your brother in this blessed hope,
Rudolfo Gessner
