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Should pastors have access to records of personal giving?

An article on "The Privacy of Financial Giving" offers guidance on who may have a reason to know about members' financial giving.

The Guidelines for Leading Your Congregation booklet on Finance says, "There is nothing sacred, in itself, of the records you keep. That information should be available to the pastor, the committee on finance, and other church leaders (as determined by the church council or board) to administer the church and to minister to those people who are associated with the church."