Need of the financial administration in the Christian church

Introduction

Managing the finances of a church often requires trial and error to establish the best practices for a particular church. Small churches may use their normal office personnel to handle finances, while larger congregations often employ accountants or a financial advisory board to oversee the budget, donations and purchases. Generally have high expectations of religious organizations and churches. For the most part, donors and attendees recognize that enormous needs exist that the church is called upon to meet, and they usually want to respond adequately to help the church meet those needs.

However, they also want to be assured that the funds they give, many times sacrificially, are being used effectively and that the church is actively involved in ministering in a way that is pleasing to the Lord. So, there can be no acceptable alternative to financial accountability.

THE ROLE OF THE TREASURER

The Treasurer is one of the central leaders of a congregation, with a role that is both macro and micro – monitoring the big picture as well as paying attention to the details. The Treasurer is called upon to explain the church's financial resources, thereby assisting the members of the congregation as they make decisions about the mission and ministry of the church. The Treasurer is also responsible for making sure that all financial de-tails are handled with accuracy, including recording contributions, paying bills, issuing paychecks, and making payroll tax deposits. In addition, the Treasurer establishes procedures for ensuring that funds are adequately safeguarded and files are clearly organized and maintained. It's a big job! [1]

Massachusetts law requires a non-profit corporation to have at least three officers: a President, a Clerk, and a Treasurer. The President is the elected leader of the congregation. The Clerk keeps the official records and minutes. (Note that Massachusetts law requires that the clerk be a resident of Massachusetts, or that a resident agent be appointed.) The Treasurer is legally responsible for all financial aspects of the church for all groups within the church, such as the youth group, women's fellowship, nursery school, and any other groups who handle money or bank accounts. The Treasurer is also responsible for compliance with federal and state requirements for payroll reporting and withholding. Many churches today are finding that the best person for the Treasurer's position does not necessarily have the time or skill available to perform the day-to-day bookkeeping tasks, which can take quite a few hours per week. These churches have either decided to hire a bookkeeper or have incorporated the day-to-day bookkeeping tasks into the job description of the church administrator or other employee. This allows the Treasurer to fill a broader role: signing checks, managing cash flow, and interpreting financial reports.

[2]In all cases, it is essential that the Treasurer and any financial personnel have a basic understanding of non-profit finance and church finance, so that financial recordkeeping and reporting is transparent, accurate, and in compliance with legal requirements. In this way, the church's financial resources can be fully supportive of the congregation's mission and ministry.

Record Keeping

The most important aspect of a church’s financial administration is accurate and detailed record keeping. Churches should keep accurate records of accounts payable and expenses, as well as gifts and donations. Churches should keep receipts detailing all expenses for tax purposes. Many churches use record keeping software, such as QuickBooks or Peachtree Accounting, to make record keeping easier and more efficient.

Budgeting

Proper and thorough budgeting is important for all churches, especially those with smaller congregations that have more financial constraints. A sound church budget is also important due to the unpredictable nature of church finances. While many churches make fairly accurate predictions on the amounts they will receive as donations and gifts throughout the year, these numbers are often unpredictable.

It is wise to discuss budgeting at meetings with church officers and board members to decide where to allocate money. Churches should consider all expenses when creating a budget. Repairs, maintenance and upgrades to the church facilities often take a large portion of the budget; the church board must decide how to divide the remaining funds between programs, functions, groups and activities.[3]

The golden rules of church finance management

Almost every day the news tells of another financial scandal. Corruption in America has become so commonplace that many Americans are now assuming even some of the most trusted institutions are corrupt. The church is not lost in this situation. In today's culture, the church cannot afford to be reactive, but remain proactive in managing its finances above reproach.

The following golden rules will help counterbalance today's atmosphere of mistrust regarding the management of church finances[4].

1)    Financial managers should first be respected as spiritual leaders.

Often, churches ask individuals to serve in these trusted leadership roles because of their positions of leadership in the community and business world. However, their spiritual maturity should be considered first and foremost before asking them to help manage the church's finances. Ask about their personal devotional life and witnessing efforts. Also, a leader should be called by God to serve in these important leadership roles. The future direction of the church often falls on these individuals' shoulders.

2)    Financial managers should maintain the highest possible integrity.

There should be not even a hint that church finances are not being managed properly. Adopt a policy that any purchases over a certain dollar amount must be placed up for competitive bidding. Don't award insurance coverage to a particular company just because the agent is a member. Business owners who belong to your church should welcome competitive bidding as an opportunity to provide the church with the best value. The "good ol' boy" system does not have a place in today's church. With such a lack of integrity in the marketplace, the church needs to stand fast.

3)    Provide detailed financial reports to church members.

Creating detailed financial reports can be difficult. How much information is too much? While the church staff's compensation might need to be kept confidential for various reasons, the other aspects of church finances should be available to members who request it. Provide reports through annual financial reviews or on a monthly basis.

4)    Enforce checks and balances at every level.

The church treasurer should not be involved in the receiving, counting, and depositing of church funds. Traditionally, the role of the church treasurer is to disburse, record, and report how the church is managing its funds. Also, different individuals should carrry out the roles of receiving, counting, and depositing the church's funds. If possible, create a rotation system of unrelated members to serve in these capacities.

5)    Church members must have the final say in financial matters.

While daily church financial management might be delegated to various staff members or committees, these individuals must remain accountable to the church at large. The church should never delegate total responsibility to a select group of individuals. It has been said that absolute power corrupts absolutely. Everyone needs accountability in financial management. Financial managers must always remember that church assets are God's. He deserves honor in this important aspect of His work. The world is looking for people they can trust. How will God's church measure up?[5]

Managing the finances and payroll with regard to church employees is another important issue to consider when deciding how to best administer a church’s finances. Even the smallest churches usually have a few hourly or salaried employees that must be paid on a regular basis. Taxes and legal requirements for churches are very different from the laws that apply to most other types of organizations and businesses. It is important for churches to have an accountant familiar with non-profit organizations available to discuss tax and payroll laws.

Policies

Churches need to have written, enforceable financial policies in place to prevent budgeting or legal problems. Many churches have loans, credit cards and petty cash accounts that several staff members use. By outlining policies detailing acceptable ways to use the accounts and money, churches are better able to track their funds and expenditures. Churches should have a treasurer or a board of financial advisors in place to track the usage of the money and accounts so that there is an appropriate checks and balances system in place. Having trusted staff members oversee the use of church money can minimize the potential for misuse and make it easier to spot violations of church policy when they occur.

What is financial accountability?

Financial accountability is based on the principle of financial stewardship. A steward is one who occupies the position of manager of the owner's possessions. He or she is required to exercise responsible care over funds and assets entrusted to him or her. Few stewards attain the position of honor and trustworthiness without submitting to a system of accountability, a system where clear explanations of all financial activity are detailed, recorded, and reported to donors, constituents, and/or attendees.[6]

Because Indian tax laws provide special tax treatment of churches and religious organizations, churches are being, at the very least, deficient if not deceptive if they don't fully disclose all financial actions and transactions. Several organizations provide leadership and counsel in the area of financial accountability for churches and Christian nonprofit organizations. The Evangelical Council for Financial Accountability (ECFA) has established standards to regulate proper systems of accounting, board operations, disclosure of finances, and fair treatment of donors.[7]

Accountability by a board

The importance of a church having an active board cannot be over emphasized.

Whereas neglect of financial accountability by a church board can lead to suspicion and mistrust, active involvement protects the integrity of the church, its leadership, and its objectives and ensures adherence of policies mandated by the board.

A church board should meet at least semiannually but preferably monthly. Meetings should be more than listening to the pastor's or board chairperson's reports and rubberstamping his or her recommendations.

ECFA recommends a church board of no less than five people, none of whom are staff members and/or department heads (except for the senior pastor who is generally recognized as a member in standing of the church board and all church committees, departments, and ministries) or related to each other by blood or marriage.

Recording board actions

The actions of the church board should be recorded in detail by written minutes. The minutes are then to be signed and dated by the board secretary and distributed to all members within a week after the meeting concludes. These minutes should be read at the next board meeting and approved as read or as corrected by the board.

The actions, responsibilities, authority, and functions of the church board can be greatly diversified from church to church.

In general, all church boards are responsible for approval and revision of church administrative and/or legislative policy; serving as the church's administrator of financial accountability; authorizing an annual independent audit of the church's financial actions and transactions; authorizing the church's operating budget; authorizing any major church acquisitions (property, equipment, assets); and reviewing, revising, and/or authorizing the senior pastor's compensation package.

Financial Problems in the Church

Churches are often thought of as bastions of faith, places where believers go to worship and fellowship with other believers. Rarely do church members think about the finances of their church. Churches, like individuals, are dependent upon income to operate and must also manage their finances in a responsible fashion. Problems within the church, while often a harsh critique on the leadership of the congregation, can either pull the church apart or bring it closer together. Common problems that plague churches are unmanageable debt levels, declining contributions and taxation issues.

Debt

Debt is a major problem facing churches. Debt is most commonly incurred in a church setting as a result of a building project. Building projects are often a needed expense, as the congregation has outgrown its current facility. Churches that are seeking to initiate a building project should try to plan the project so that as little debt as possible is incurred. A direct result of debt and its interest is the decrease in available funds for the ministries of the church.

Declining Contribution Levels

The day-to-day operations of a church are primarily financed through the voluntary contributions of its members. As a direct result of the recession that has gripped the United States economy (2008 to 2010), contributions at churches in America have steadily declined. One of America's most popular churches, The Crystal Cathedral in Garden Grove, California, filed for bankruptcy in October 2010, citing a 27 percent decrease in revenues, which hindered the church from making its payments on rising debt levels. Without directly pleading for the congregation to increase giving levels, a church can increase revenues with programs such as fundraisers and even more nontraditional techniques such as allowing members to give by way of credit card processing.

Taxation Issues

As the Internal Revenue Service (IRS) has included churches in the list of tax-exempt organizations. However, churches can run afoul of the IRS tax code that governs such organizations. One of the main reasons that a church can lose its tax-exempt status is by dabbling in the political arena. A church may not endorse any political candidate and it may not provide its facilities to be a political forum for any political party. The IRS will strip a church of its tax-exempt status upon an investigation into such matters. The removal of its tax-exempt status can be devastating to a church, as it will add a significant expense to the church's budget.

Best Practices for Church Financial Internal Controls

On a recent trip to Iowa for a few church visits, I spoke at length with Tammy Masson, CFO Diocese of Des Moines, regarding a Manual for Financial Internal Controls she was compiling for her Parishes and Schools.  Tammy, a Certified Fraud Investigator, mentioned the need for a “Best Practices” listing for all churches that would help reduce or eliminate theft in church.  Much of the article below was taken from the Diocese of Des Moines "Finacial Management and Control Manual for Parishes and Schools".

As I watched over my morning cup of coffee, I saw that yet another church lost thousands of dollars over several years from a trusted church secretary. 

Whether your church has a full-time paid staff, or all volunteers, life in a church office can sometimes feel transient.  New finance committee members, church council members, volunteers, ushers and even staff members can come and go, and not know exactly what is expected of them.

Administration of church finances is a sacred trust.  It is very important for the Pastor to establish a strong system of internal control because he/she has the responsibility for overall stewardship of the Church. (Mason, 2009)

Every church should have an outline of Internal Controls that will help you train new staff, volunteers, finance committee members, and clergy on what is expected of them to maintain the integrity of your organization, and the trust of your supporters.  Internal Controls are essential to protect the assets of the church from waste, fraud, and inefficient use. They will also benefit staff and volunteers by showing that you have procedures in place to avoid the appearance of misbehavior, thus protecting their reputation.

We want to believe that those who serve the church are good, honest people.  However, there have been numerous recent reports of improprieties in churches and non-profit organizations.  Good internal controls can minimize loss.

Because each church is different, and each denomination organization may have a unique set of standards, this article is designed to lay the groundwork for further discussion and definitions of proper financial management by your church.

The following system can be completed by fewer persons, depending on the resources of the church.  Use this as a starting off point.  You’ll need to determine how much internal control is necessary for your church.

Contribution Collection, Deposits and Data Entry

1.       Encourage Church Members to use Envelopes

a.        Envelopes protect the member’s offerings until they can be counted, it also assist the contribution entry person making their job faster. Then save the envelopes, and you will have a written record for each offering put into the plate.

b.       Encourage Members to write checks or use CMS Online Giving.  This makes theft much more difficult, and they will have a receipt if verification of the church records is necessary.

2.       Ushers – Provide your ushers with some procedures to follow, in particular how to properly seal collection bags.  Post the procedure and review with new ushers.  Let your ushers know how much you appreciate their cooperation in successfully implementing these procedures.

a.        Let the ushers know ahead of time the number of collections in the service and assign tamper resistant, pre-numbered bags for these collections plus an extra bag in the event of bag defect or closing the bag too soon.  Defective and extra bags should also be submitted with collections.

b.       DO NOT GIVE OUT CHANGE!  The collection should be maintained in its original form, and no change should ever be given from the collected funds.

c.        Bags should be then transported to a secure area for safekeeping prior to delivering to the counting team and if a contribution was missed, place the loose envelope in the pocket of the sealed bag or add to an additional sealed bag and transport to secure area for safekeeping prior to delivering to the counting team.

3.       Counter, Safes and Secured Area

a.        Only a limited number of people should maintain lock combinations and/or custody of keys to church safe(s).

·   Combinations and keys should never be stored in an unlocked desk drawer, hung on a wall, back of a door, or in an unsupervised area where anyone can gain access to them.  The safe should be in good working condition at all times and ensure the safe door is not only shut, but also locked.

b.       Limit the amount of funds secured in the safe to a minimum.

c.        Secure the counting area

·   The count area should be free of distractions with no “through traffic” to access a supply closet or bathroom by individuals other than the counters, and limit the number of people, other than counters, in the room; only the counters, clergy overseeing count, and/or someone from the church staff should be in the room.

d.       Provide Counting Supplies

·   Collection worksheets, Bank Deposit Tickets, Tape calculator, and New tamper resistant bags to secure funds to be deposited after the count is complete.

e.       Counters open the bags

·   Assemble the counters (3 or more unrelated people) then the Pastor or designee should deliver the tamper resistant bags containing the collections.  Also include any other sources of income received by mail or in person to the church office.

·   Counters must examine the bags for tampering, breaches of the seal, or other irregularities and note the condition of the bag and the bag number on a Bag Tracking Form. Notify the Pastor of any irregularities on any bag.

f.         Counters count the contributions

·   Collections are counted, classified, and recorded by alternating count teams, or duties are rotated amount several count team members.  The complete collection is deposited.  Don’t keep any cash at the church as convenience cash.

·   Photocopy loose checks and keep with offering envelopes.

·   Cash should be separated by denomination, counted and banded.  The amount and the counters initials are recorded on the band.  A second counter should open the band, recounts, and records their initials on the band.

·   Run two adding machine tapes to verify the total of the checks, and two adding machine tapes to verify the total of currency and coin.

·   Counters complete the count sheet by documenting currency, coin, and checks.  The adding machine tape should be identified by indicated cash or check; initialed and dated.  One copy of the tape is attached to the collection worksheet, along with each counter’s initials and date, to provide accountability for the amounts.

·   The counters record the currency and checks on a duplicate bank deposit ticket with all information on the ticket completed.  The original bank deposit ticket, along with the adding machine tapes, is sent to the bank and a copy retained at church.

g.        Supporting documentation received at church

·   The empty envelopes and photocopied loose checks are given to contribution entry person who enters data in CMS Contribution System.

·   The count sheet, bank deposit copy, and bag tracking form is retained at church and turned into bookkeeper.  Bookkeeper should receive a deposit receipt from the bank in a couple days.  Match the deposit receipt to the count sheet and attach.  Enter deposit in CMS Ledger & Payables system.

·   If there are overages and shortages between bank count sheet and bank deposit, immediately notify Pastor, and receipt should be reviewed to determine if additional count team members should be recruited or if count duties should be changed.

·   Publish prior week’s collection totals in weekly bulletin/newsletter.

Accounts Payable

1.       Separation of Duties – While oftentimes, those who choose to serve the church think the more they do, the more they serve.  This can oftentimes lead to a lack of separation of duties.  

There are many churches allowing one person to handle all financial elements within the church.  They count the offerings, make the deposit, record the offerings, paid the bills, sign the checks, reconcile the bank account and prepare the financial records.

By allowing one person to perform all of these duties, you are setting them up to conceal wrongdoings.  Even an accusation of wrongdoings can damage the reputation of the staff member/volunteer, and the church.

Instead, split up the duties between several staff members and/or volunteers

a.        Secretary/Receptionist

·   Opens the bills and reviews them, then gives them to the Bookkeeper

·   Gives unopened Bank Statements to Pastor and/or Church Administrator

·   Receives and reviews signed checks from Pastor/Treasurer/Authorized Check Signer and vendor remittance stub, seals envelopes and mail

b.       Bookkeeper

·   Enters the bills in CMS, assigning each bill to the appropriate vendor and account

   A regular schedule, i.e. every Thursday, for issuing checks allows for efficiencies in the business office and helps control the work associated with paying bills.

v  Petty cash should not be used to pay vendors, contractors, or employee.

v  Petty cash disbursements should also be tracked in the CMS Fund Accounting system and periodically reconciled.

v  The use of manually created checks is discouraged.

a.        If a manual check is used, i.e. an authorized check signer takes a check to a retail store; the receipt should be promptly taken to the bookkeeper so the transaction can be reported.

·   Prints the checks in CMS on 3 part check

v  Blank check stock should be kept in a locked location, preferably in a safe or fireproof filing cabinet, and access limited to those who are authorized to prepare checks.  This helps reduce the risk of stolen or forged checks.

·   Staples church copy of stub of a 3-part check to associated bill and gives to Treasurer/Pastor

·   Before January 31st, compiles 1099’s for non-incorporated vendors who were paid over $600 in the calendar year

c.        Pastor/Treasurer/Authorized Check Signer

·   Reviews bill and check for accuracy

·   Signs checks

v  Two people should be required to sign any check over a pre-determined amount.  The amount requiring a second signature can be pre-printed on checks, i.e. “Any check over 2,000 is required to have two signatures”.

v  The signature documentation (signature card) held by the bank should also show this restriction.

v  The Pastor must be included as an authorized signer on all accounts as administrator of the church and its affiliated organizations.  This ensures the Pastor is aware of all accounts in the name of the church.  This also protects the misuse of the parish tax ID number.

v  Individuals with access to record entries in CMS Fund Accounting who receive and process cash receipts should not be authorized signers.  This separates the duties of those with control over cash to insulate the individual from any implication or temptation of wrongdoing.

v  Signature stamps should never be used.  This way, all cash outflow is properly reviewed and authorized.  If you have a signature stamp, it should be kept locked up and used only with authorization from the Pastor for correspondence purposes only.

v  NEVER SIGN A BLANK CHECK!  Blank or partially blank checks should never be signed.  Only sign a check when the payee and dollar amount are filled in and there is supporting documentation.

·   Removes check, vendor copy of stub, vendor remittance stub and provided envelope (unsealed) and hands to secretary for mailing.

v  It’s a good practice to hand the signed checks to a third party, not the person preparing the checks, to review and mail.  This prevents the vendor remittance stub from being swapped out upon mailing, i.e. someone paying their personal electric bill with a church check.

·   Gives church copy of bill back to bookkeeper for filing.

d.       Pastor/Church Administrator/Finance Board

·   Bank reconciliation

v  Bank Statements and cancelled checks should be received directly by the Pastor or Church Administrator, who should:

a.        Open and review to ensure payees are valid and signatures are authentic

b.       Review endorsements and determine if they are genuine

c.        Determine that all transactions have been authorized

d.       Determine the balance appears reasonable.

e.       Then sign and date the bank statement to indicate his/her review.

v  Bank Reconciliations should be performed each month within ten days of receiving the bank statement.  This can help ensure that any errors can be found and corrected quickly by either the bank or the church.

v  Bank Reconciliations should be performed by a third party, one who does not sign the checks, keep the books, or process the receipts. A finance board member, the pastor, or business manager should be reviewing bank reconciliations on a monthly basis, dating and signing off on them.

·   Internet Banking/ACH Transfers/Wire Transfers

v  While Internet Banking can be quite convenient, it can also open the church for a great degree of exposure and should always be monitored by the Pastor and/or Church Administrator.

v  Any individual who has access to these online transactions literally has an open checkbook.

v  It is recommended that only the Pastor and/or Church Administrator that releases the funds and should be the only holder of the administration password.

v  Once a transaction has been completed, he/she should generate a bank report that details the transactions, signs and dates it, and forwarded to the bookkeeper for recording in the CMS Fund Accounting system.

v  If your church uses the CMS Payroll Direct Deposit feature, or if an outside payroll service is used, the Pastor and/or Church Administrator should be signing off and reviewing every report processed by the bookkeeper.

·   Credit Cards

v  Again, another convenience, but can open the church up to more exposure.

v  Use the CMS Ledger & Payables Credit Card feature to track the individual expenditures (including vendor, amount, date and related expense account) and reconcile the credit card statement each month.

2.       Bank Accounts

a.       Number of Bank Accounts – The number of accounts should be kept to a minimum.  This also helps streamline the accounting process. The separation of funds for different activities or programs can be done using the General Ledger rather than having a separate bank account for each.

b.       Other Church Organizations – Any and all checking, savings and investment accounts must be included on the church general ledger.  This helps guarantee that the financial statements are accurate and allows the finance board and the church members to have a complete picture of the finances of the church.  It is the responsibility of Pastor to oversee the finances of the parish and require full disclosure of all accounts.

c.        Name of Bank Account and Investment Accounts – Pastors, clergy, deacons, committee members, staff and volunteers should not hold assets in their own name or purchase in their own name any property that rightly belongs to the church.  Bank deposits must be made in the name of the institution from which these funds originated.

3.       Other Church Organizations

a.       Organizations associated with the church should be recognized by the church council as a matter of written record and should be subject to the ultimate fiscal control by the Pastor.

b.       An itemized record of receipts and expenditures should be filed in the church office periodically (monthly, quarterly, or annually) and made available upon request of the Pastor.

c.        The church office should be reviewing, signing and dating, or completing the bank reconciliation and reviewing the cancelled checks on a regular basis (monthly, quarterly, or annually).

d.       Organizations should only have separate bank accounts based on the approval of the Pastor.

e.       The Pastor should be included as an authorized signer on all affiliated organizations that use the church tax ID number.  This ensure the Pastor is aware of all accounts in the name of the church, and prevents an organization from keeping church related assets (bank accounts) out of the control of the Pastor with the ability to close the account or put money in an account the Pastor is not aware or has access to.

4.       Payroll

a.       All church staff should be paid a pre-determined salary and the amounts must be reported on a W-2 annually.

·   Clergy Housing allowance should be voted on in December for the following year.

b.       All Payroll taxes must be paid on time.

                          

5.       Periodic Audits

a.       Internal Audits

·   Every church should have an internal audit committee in place.  They can be church members who have financial, banking and/or business backgrounds.

·   Periodically throughout the year, they should review the financial records for discrepancies and ensure the church is in compliance with the law.

b.       External Audits

·   Every church should hire a CPA firm to review the financial records of the church annually.

6.       Other Best Practices

a.       Create an organizational chart which outlines the role of each staff member/volunteer.  This can clarify the responsibilities of each position, and can eliminate confusion and overlapping of duties.

·   This can also help should a junior member of the staff who may spot a problem, go to the right staff member to voice a concern.

b.       Have a check request form in place that must be filled out each time a check is needed.  This form can be reviewed and approved before the check is written.  This also allows for a paper trail and the check writing procedure would have some internal controls in place to keep everyone honest.

c.        Accounting records should be safeguarded at all times.  It’s important that the financial records remain at the church and not at a member’s home.  This is confidential information and should not be carelessly shared with anyone.  If the financial data (or checks/deposit slips) are taken off site, there is a greater possibility that the information could be destroyed, stolen or lost.

d.       Personnel

·   Most embezzlers are repeat offenders.  Screen potential new employees carefully, and contact personal and professional references, and former supervisors.

·   Remember that all of the checks and balances you implement will always have flaws.  If you hire a skilled embezzler whose sole intent is to steal from the church, you may not find out about it until a large amount of money goes missing.

·   Bond your employees.  Blanket bonds are popular with churches because all employees may be covered.  Check with your church insurance policy for this coverage. (Fifty Internal Control Practices for Every Church)

·   Train new employees and volunteers!

v  Provide them with a copy of your internal controls manual.

v  If the new employee will be working in the CMS People Products or CMS Fund Accounting, utilize the CMS TeleTraining offerings to get them started on the right foot.

Conclusion

Day after day, thousands of church employees and staff personnel work tirelessly and selflessly to fulfill the church's obligations as established by Jesus, only to find many within the community casting suspicions on them due to the highly publicized mismanagement and deceptions of a few.

By establishing and submitting to a system of financial accountability, pastors, staff members, and churches can eliminate unnecessary suspicion of financial mismanagement and mistrust.

Bibliography

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1.     Mason, T. (2009). CFO Diocese of Des Moines. Financial Management and Control Manual for Parishes and Schools , 2.

[2] Massachusetts General Laws – Chapter 156, Section 21 

2.     [3] Fifty Internal Control Practices for Every Church. (n.d.). Retrieved from Dicoese of the  http://dowoca.org/files/treasurer/Internal_Control_Practices_.pdf

3.     [4] Henrickson, K. P. (2006, September). Financial Management in the Church. Retrieved from http://home.comcast.net/~kphenrickson/interncontr.htm#_ftn2

4.     [5] Leadership Handbook of Management and Administration: Practical Insight from a Cross Section of Ministry Leaders. Berkley, James D., ed. Grand Rapids, MI: Baker Book House Co., 1994.

5.     [6] Primarily meant for ministers, this volume contains articles by a variety of experts and includes chapters on a multitude of management issues and is full of practical advice

6.     [7] Accountable Leadership, A Resource Guide for Sustaining Legal, Financial, and Ethical Integrity in Today's Congregations revised and expanded. Chaffee, Paul. San Francisco, CA: Jossey-Bass Publishers, 1997.

1.     Mason, T. (2009). CFO Diocese of Des Moines. Financial Management and Control Manual for Parishes and Schools , 2.

2.     Fifty Internal Control Practices for Every Church. (n.d.). Retrieved from Dicoese of the West: http://dowoca.org/files/treasurer/Internal_Control_Practices_.pdf

3.     Henrickson, K. P. (2006, September). Financial Management in the Church. Retrieved from http://home.comcast.net/~kphenrickson/interncontr.htm#_ftn2

4.     Leadership Handbook of Management and Administration: Practical Insight from a Cross Section of Ministry Leaders. Berkley, James D., ed. Grand Rapids, MI: Baker Book House Co., 1994.

5.     Primarily meant for ministers, this volume contains articles by a variety of experts and includes chapters on a multitude of management issues and is full of practical advice

6.     Accountable Leadership, A Resource Guide for Sustaining Legal, Financial, and Ethical Integrity in Today's Congregations revised and expanded. Chaffee, Paul. San Francisco, CA: Jossey-Bass Publishers, 1997.

7.     Lyle Shaller describes this book as "…a plea for congregational leaders to be competent, informed, accountable, and in touch with contemporary reality." The leaders of any congregation are responsible for the operations and health of the institution as well as the personal safety of members, guests and property. This book exploresthe ethical, legal, and financial responsibilities of lay and clergy leaders in religious congregations. Each chapter is followed by an extensive bibliography. This is a must read book and an invaluable resource.

8.     Churchworks: A Well-Body Book for Congregations. Heller, Anne Odin. Boston, MA: Skinner House Books, 1999.

9.     Anne Odin Heller is District Executive of the UUA Pacific Northwest District. She has served as minister to both small and large congregations, and using the metaphor of the human body, she has created an accessible and ingenious handbook that provdes essential advice for growing and sustaining a healthy church. She included helpful models for developing congregational bylaws, staff manuals, financial policies and procedures and many other mainstays for church administration.

10.            Church Secretary's Communiqué; The Newsletter for Church Office Professionals. Cobble, James F., Jr., ed. Matthews, North Carolina: Christian Ministry Resources. Published monthly.

11.            This monthly publication consists of four pages of practical suggestions and articles on subjects such as stress, computers, goal setting, productivity, filing, volunteers, ethics, security, authority, and the secretary's relationship with the minister and members of the congregation.

12.            Clergy Desk Book. Holck, Manfred, Jr. Nashville: Abingdon Press, 1985.

13.            Directed toward the minister as manager, this book includes organization and structure, staff relationships, volunteers, building and grounds, publications, staff compensation, bookkeeping, fund-raising, and membership.

14.            The Church Office Handbook; A Basic Guide to Keeping Order. Shearn, Carol R. Wilton, Connecticut: Morehouse Barlow Co., 1986.

15.            Carol Shearn, an experienced church administrator, has written a practical book with step-by-step instructions and reproducible forms for managing the mountains of information flowing through the church office including membership records, filing systems, financial records and taxes, inventory, bulk mailing, and more.

16.            Church Administration Handbook; Resources for Church Leaders. Powers, Bruce P. Nashville: Broadman Press, 1985.

17.            This comprehensive treatment of church administration includes a variety of forms, and a chapter on personnel with useful job descriptions. Published in 1985 but the basics are still basic!

18.            The Congregational Handbook: How to Develop and Sustain Your Unitarian Universalist Congregation. Unitarian Universalist Association. Third Edition. Edited by Lawrence X. Peers. Boston: Unitarian Universalist Association, 1995.

19.            This broad guide to the resources of the UUA also offers general guidelines on a wealth of subjects such as how to conduct a goal-setting meeting, a long-range planning process, and an annual canvass, as well as describing the various aspects of church life from recruiting volunteers to assimilating new members. A must-have tool for board members and committee chairs.

20.            How to Manage Your Church; a Manual for Pastors and Lay Leaders. Walz, Edgar. St. Louis: Concordia Publishing House, 1987.

21.            Clearly presented, this book focuses on the principles of church management, job descriptions, staff relationships, and special problems.

ബ്രൗസര്‍ പ്രശ്‌നം: മൈക്രോസോഫ്റ്റിന് 73 കോടി ഡോളര്‍ പിഴ

Posted on: 07 Mar 2013

ബ്രൗസര്‍ പ്രശ്‌നത്തിന്റെ പേരില്‍ മൈക്രോസോഫ്റ്റിന് യൂറോപ്യന്‍ കമ്മീഷന്‍ 73.1 കോടി ഡോളര്‍ (3800 കോടി രൂപ) പിഴ ചുമത്തി. യൂറോപ്യന്‍ യൂണിയന്‍ രാജ്യങ്ങളില്‍ മൈക്രോസോഫ്റ്റ് അതിന്റെ സ്വന്തം ബ്രൗസറായ ഇന്റര്‍നെറ്റ് എക്‌സ്‌പ്ലോറര്‍ മാത്രം പ്രോത്സാഹിപ്പിച്ചതിനാണ് പിഴ.

വിപണിയില്‍ മൈക്രോസോഫ്റ്റ് കുത്തക സ്വഭാവം കാട്ടുന്നതിനെതിരെ നടന്ന അന്വേഷണത്തിനൊടുവില്‍, ഉപയോക്താക്കള്‍ക്ക് ഇതര വെബ്ബ് ബ്രൗസറുകളും തിരഞ്ഞെടുക്കാന്‍ അവസരമൊരുക്കാമെന്ന് 2010 മാര്‍ച്ചില്‍ കമ്പനി സമ്മതിച്ചിരുന്നു. അതിന്റെ ഭാഗമായി ബ്രൗസര്‍ തിരഞ്ഞെടുക്കാനുള്ള ഒരു പോപ്പപ്പ് ചോയ്‌സ് സ്‌ക്രീനും വിന്‍ഡോസില്‍ കാട്ടിയിരുന്നു.

എന്നാല്‍, 2011 ഫിബ്രവരിയിലെ വിന്‍ഡോസ് 7 അപ്‌ഡേറ്റ് വഴി ആ ബ്രൗസര്‍ തിരഞ്ഞെടുക്കല്‍ സംവിധാനം മൈക്രോസോഫ്റ്റ് ഒഴിവാക്കി. അതൊഴിവായത് ഒരു 'സാങ്കേതിക പിഴവാ'യിരുന്നുവെന്ന് മൈക്രോസോഫ്റ്റ് പറയുന്നു.

മുമ്പില്ലാത്ത നടപടിയാണ് ഇപ്പോള്‍ മൈക്രോസോഫ്റ്റിനെതിരെ എടുത്തിരിക്കുന്നതെന്ന് യൂറോപ്പിലെ കോംപറ്റീഷന്‍ കമ്മീഷണര്‍ ജോക്വിന്‍ അല്‍മുനിയ സമ്മതിച്ചു. ഭാവിയില്‍ മറ്റ് കമ്പനികളെ ഇത്തരം 'പ്രലോഭന'ത്തില്‍ നിന്ന് തടയാന്‍ ഈ നടപടി സഹായിക്കുമെന്ന് അല്‍മുനിയ പറഞ്ഞു.

തത്ത്വത്തില്‍ മൈക്രോസോഫ്റ്റിന്റെ ആഗോളവരുമാനത്തിന്റെ പത്തുശതമാനം വരെ യൂറോപ്യന്‍ കമ്മീഷന് പിഴയിടാം. 2012 ലെ കണക്കുപ്രകാരം അത് ഏതാണ്ട് 740 കോടി ഡോളര്‍ (40,000 കോടി രൂപ) വരും.

പ്രശ്‌നത്തിന് കാരണമായ സാങ്കേതിക പിഴവിന്റെ പൂര്‍ണ ഉത്തരവാദിത്വം തങ്ങള്‍ ഏറ്റെടുക്കുന്നതായി, മൈക്രോസോഫ്റ്റ് വക്താവ് അറിയിച്ചു.

യൂറോപ്യന്‍ കമ്മീഷന്‍ ഈ നടപടിയിലൂടെ ഗൂഗിള്‍ ഉള്‍പ്പടെയുള്ള മറ്റ് കമ്പനികള്‍ക്ക് ശക്തമായ മുന്നറിയിപ്പ് നല്‍കുകിയിരിക്കുകയാണെന്ന്, അഭിഭാഷകന്‍ ടോണി വുഡ്‌ഗേറ്റ് പറഞ്ഞു. ഇത്തരം പ്രശ്‌നങ്ങളില്‍ ധാരണയിലെത്തിയ ശേഷം കമ്പനികള്‍ തടിയൂരാന്‍ ശ്രമിച്ചാല്‍ അത് അനുവദിക്കില്ല എന്ന സന്ദേശമാണ്, മൈക്രോസോഫ്റ്റിന് പിഴ ചുമത്തുക വഴി കമ്മീഷന്‍ നല്‍കിയിരിക്കുന്നത് - അദ്ദേഹം ചൂണ്ടിക്കാട്ടി.

The Early Christian Attitude to War

The Early Christian Attitude to War

Were the early Christians warmongers like too many Christians are today? Did they idolize the Caesars like some Christians idolize President Bush? Did they make signs that said "the emperor" similar to the ones we see on cars today that refer to Bush as "the president"? Did they make apologies for the Roman Empire like some Christian apologists make for the U.S. Empire? Did they venerate the institution of the military like many Christians do today?

Although Cadoux's book was written just after World War I, nothing written since then on this important subject is comparable in any way to it. Given the violent history of the twentieth century, and the continued participation by Christians in the state's wars, this book is just as relevant today as when it was written. In fact, many statements Cadoux makes sound like they could have been written yesterday:

Among the many problems of Christian ethics, the most urgent and challenging at the present day is undoubtedly that of the Christian attitude to war. Christian thought in the past has frequently occupied itself with this problem; but there has never been a time when the weight of it pressed more heavily upon the minds of Christian people than it does to-day. The events of the past few years have forced upon every thoughtful person throughout practically the whole civilized world the necessity of arriving at some sort of a decision on this complicated and critical question - in countless cases a decision in which health, wealth, security, reputation, and even life itself have been involved.

The book is divided into four parts:

·           The Teaching of Jesus

·           Forms of the Early Christian Disapproval of War

·           Forms of the Early Christian Acceptance of War

·           Summary and Conclusion

These are preceded by a Foreword, a very detailed Table of Contents, a Chronological Table, and an Introduction. The book also includes an index.

Cadoux explains his purpose in his Introduction:

The purpose of the following pages is not to force or pervert the history of the past in the interests of a present-day controversy, but plainly and impartially to present the facts as to the early Christian attitude to war - with just so much discussion as will suffice to make this attitude in its various manifestations clear and intelligible - and to do this by way of a contribution towards the settlement of the whole complicated problem as it challenges the Christian mind to-day. Having recently had occasion for another purpose to work through virtually the whole of pre-Constantinian Christian literature, the present writer has taken the opportunity to collect practically all the available material in the original authorities. His work will thus consist largely of quotations from Christian authors, translated into English for the convenience of the reader, and arranged on a systematic plan.

And although he cautions that "the example of our Christian forefathers indeed can never be of itself a sufficient basis for the settlement of our own conduct to-day," Cadoux believes that "at the same time the solution of our own ethical problems will involve a study of the mind of Christendom on the same or similar questions during bygone generations: and, for this purpose, perhaps no period of Christian history is so important as that of the first three centuries."

The Teaching of Jesus

In part one, Cadoux readily acknowledges that the Lord Jesus "gave his disciples no explicit teaching on the subject of war." But, since "the proportion of soldiers and policemen to civilians must have been infinitesimal," and "no Jew could be compelled to serve in the Roman legion," and "there was scarcely the remotest likelihood that any disciple of Jesus would be pressed into the army," there was no occasion that "presented itself to him for any explicit pronouncement on the question as to whether or not his disciples might serve as soldiers." Therefore, "the silence of Jesus" does not mean that "no definite conclusion on the point is to be derived from the Gospels."

After discussing, among other things, the non-resistance teaching in the Sermon on the Mount and pointing out Jesus' refusal to advance his ideals by political or coercive means, Cadoux concludes that his arguments

constitute a strong body of evidence for the belief that Jesus both abjured for himself and forbade to his disciples all use of physical violence as a means of checking or deterring wrongdoers, not excluding even that use of violence which is characteristic of the public acts of society at large as distinct from the individual. On this showing, participation in warfare is ruled out as inconsistent with Christian principles of conduct.

Forms of the Early Christian Disapproval of War

In part two will be found the bulk of the material that substantiates Cadoux's thesis. He divides it into five sections:

·           The Condemnation of War in the Abstract

·           The Essential Peacefulness of Christianity

·           The Christian Treatment of Enemies and Wrongdoers

·           The Christians' Experience of Evil in the Character of Soldiers

·           The Christian Refusal to Participate in War

Cadoux properly opens the first part of this chapter with the statement: "The conditions under which the books of the New Testament were written were not such as to give occasion for Christian utterances on the wrongfulness of war." The early Christians, however, did write on the subject, and were especially critical of the Roman Empire. Cadoux points out how Armories contrasted Christ with the Roman emperors: "Did he, claiming royal power for himself, occupy the whole world with fierce legions, and, (of) nations at peace from the beginning, destroy and remove some, and compel others to put their necks beneath his yoke and obey him?" Lactantius says of the Romans:

They despise indeed the excellence of the athlete, because there is no harm in it; but royal excellence, because it is wont to do harm extensively, they so admire that they think that brave and warlike generals are placed in the assembly of the gods, and that there is no other way to immortality than by leading armies, devastating foreign (countries), destroying cities, overthrowing towns, (and) either slaughtering or enslaving free peoples. Truly, the more men they have afflicted, despoiled, (and) slain, the more noble and renowned do they think themselves; and, captured by the appearance of empty glory, they give the name of excellence to their crimes. Now I would rather that they should make gods for themselves from the slaughter of wild beasts than that they should approve of immortality so bloody. If anyone has slain a single man, he is regarded as contaminated and wicked, nor do they think it right that he should be admitted to this earthly dwelling of the gods. But he who has slaughtered endless thousands of men, deluged the fields with blood, (and) infected rivers (with it), is admitted not only to a temple, but even to heaven.

Writing before Lactantius, Cyprian speaks of the idea that "homicide is a crime when individuals commit it, (but) it is called a virtue, when it is carried on publicly." This idea that mass killing in war is acceptable but only the killing of one's neighbor violates the Sixth Commandment is unfortunately a very prevalent idea among some Christians.

Cadoux concludes:

This collection of passages will suffice to show how strong and deep was the early Christian revulsion from and disapproval of war, both on account of the dissension it represented and of the infliction of bloodshed and suffering which it involved. The quotations show further how closely warfare and murder were connected in Christian thought by their possession of a common element - homicide; and the connection gives a fresh significance for the subject before us to the extreme Christian sensitiveness in regard to the sin of murder - a sensitiveness attested by the frequency with which warnings, prohibitions, and condemnations in regard to this particular sin were uttered and the severity with which the Church dealt with the commission of it by any of her own members. The strong disapprobation felt by Christians for war was due to its close relationship with the deadly sin that sufficed to keep the man guilty of it permanently outside the Christian community.

Cadoux then takes up the very nature of Christianity. If there was anything at all advocated by the early Christians it was peace. After all, they had some New Testament admonitions to go by:

·           "Blessed are the peacemakers" (Matthew 5:9)

·           "Live peaceably with all men" (Romans 12:18)

·           "Follow peace with all men" (Hebrews 12:14)

So, as Cadoux says: "The natural counterpart of the Christian disapproval of war was the conception of peace as being of the very stuff and substance of the Christian life." Although this was ultimately based on first having peace with God ("Therefore being justified by faith, we have peace with God through our Lord Jesus Christ" [Romans 5:1]), this private concept of peace was made into a public one. Cadoux quotes Justin Martyr, from his Apology and from hisDialogue with Truphon the Jew:

For from Jerusalem twelve men went out into the world, and these (were) unlearned, unable to speak; but by (the) power of God they told every race of men that they had been sent by Christ to teach all (men) the word of God. And we, who were formerly slayers of one another, not only do not make war upon our enemies, but, for the sake of neither lying nor deceiving those who examine us, gladly die confessing Christ.

And we who had been filled with war and mutual slaughter and every wickedness, have each one - all the world over - changed the instruments of war, the swords into ploughs and the spears into farming instruments, and we cultivate piety, righteousness, love for men, faith, (and) the hope which is from the Father Himself through the Crucified One.

Cadoux also refers to the words of Tertullian:

The old law vindicated itself by the vengeance of the sword, and plucked out eye for eye, and requited injury with punishment; but the new law pointed to clemency, and changed the former savagery of swords and lances into tranquillity, and refashioned the former infliction of war upon rivals and foes of the law into the peaceful acts of ploughing and cultivating the earth.

In his third section, Cadoux then explains how the attitude of the early Christians toward their enemies and wrongdoers also demonstrates the early Christian disapproval of war. First, since it is recurrent theme of the New Testament, Cadoux quotes, among others, these passages:

·           "Dearly beloved, avenge not yourselves, but rather give place unto wrath" (Romans 12:19)

·           "As we have therefore opportunity, let us do good unto all men" (Galatians 6:10)

·           "See that none render evil for evil unto any man; but ever follow that which is good" (1 Thessalonians 5:15) And second, he again refers to the Church Fathers. Cadoux wonders what Justin Martyr would have thought about Christians serving in the military when he said in his Apology:

We who hated and slew one another, and because of (differences in) customs would not share a common hearth with those who were not of our tribe, now, after the appearance of Christ, have become sociable, and pray for our enemies, and try to persuade those who hate (us) unjustly, in order that they, living according to the good suggestions of Christ, may share our hope of obtaining the same (reward) from the God who is Master of all.

Lactantius describes Christians as "those who are ignorant of wars, who preserve concord with all, who are friends even to their enemies, who love all men as brothers, who know how to curb anger and soften with quiet moderation every madness of the mind." The just man, according to Lactantius, "inflicts injury on none, nor desires the property of others, nor defends his own if it is violently carried off, since he knows also (how) to bear with moderation an injury inflicted on him, because he is endowed with virtue, it is necessary that the just man should be subject to the unjust, and the wise man treated with insults by the fool."

Unlike many Christians today who have a superstitious reverence for the military, the early Christians did not think too highly of the Roman legions, as Cadoux shows in section four. Ignatius referred to soldiers as "beasts." Cadoux recounts case after case of Roman soldiers abusing, persecuting, and killing Christians. He refers to the account ofEusebius of the suffering of Christians in which "soldiers appear at every turn of the story, as the perpetrators either of the diabolical and indescribable torments inflicted on both sexes or of the numerous other afflictions and annoyances incidental to the persecution." He also mentions the Didascalia, which forbids the acceptance of money for the church "from soldiers who behave unrighteously or from those who kill men or from executioners or from any (of the) magistrate(s) of the Roman Empire who are stained in wars and have shed innocent blood without judgment."

If part two contains the bulk of the material that substantiates Cadoux's thesis, then the fifth section, "The Christian Refusal to Participate in War," is the quintessence of that material. Cadoux begins by quoting the church historianAdolf von Harnack (1851-1930) on the features of military life that would have presented great difficulty to Christians:

The shedding of blood on the battlefield, the use of torture in the law-courts, the passing of death-sentences by officers and the execution of them by common soldiers, the unconditional military oath, the all-pervading worship of the Emperor, the sacrifices in which all were expected in some way to participate, the average behaviour of soldiers in peace-time, and other idolatrous and offensive customs - all these would constitute in combination an exceedingly powerful deterrent against any Christian joining the army on his own initiative.

Cadoux's extended quotations from Tertullian and Origen offer definitive proof that the early Christians were averse to war and military service.

Writing in defense of a Christian soldier who had refused to wear a garland on the emperor's birthday, Tertullian addresses the question of whether a Christian ought to be in the military in the first place:

And in fact, in order that I may approach the real issue of the military garland, I think it has first to be investigated whether military service is suitable for Christians at all. Besides, what sort (of proceeding) is it, to deal with incidentals, when the (real) fault lies with what has preceded them? Do we believe that the human 'sacramentum' may lawfully be added to the divine, and that (a Christian) may (give a promise in) answer to another master after Christ, and abjure father and mother and every kinsman, whom even the Law commanded to be honoured and loved next to God, (and) whom the Gospel also thus honoured, putting them above all save Christ only? Will it be lawful (for him) to occupy himself with the sword, when the Lord declares that he who uses the sword will perish by the sword? And shall the son of peace, for whom it will be unfitting even to go to law, be engaged in a battle? And shall he, who is not the avenger even of his own wrongs, administer chains and (im)prison(ment) and tortures and executions? Shall he now go on guard for another more than for Christ, or (shall he do it) on the Lord's Day, when (he does) not (do it even) for Christ? And shall he keep watch before temples, which he has renounced? and take a meal there where the Apostle has forbidden it? And those whom he has put to flight by exorcisms in the daytime, shall he defend (them) at night, leaning and resting upon the pilum with which Christ's side was pierced? And shall he carry a flag, too, that is a rival to Christ? And shall he ask for a watchword from his chief, when he has already received one from God? And (when he is) dead, shall he be disturbed by the bugler's trumpet - he who expects to be roused by the trumpet of the angel? And shall the Christian, who is not allowed to burn (incense), to whom Christ has remitted the punishment of fire, be burned according to the discipline of the camp? (And) how many other sins can be seen (to belong) to the functions of camp(-life) - (sins) which must be explained as a transgression (of God's law). The very transference of (one's) name from the camp of light to the camp of darkness, is a transgression. Of course, the case is different, if the faith comes subsequent(ly) to any (who are) already occupied in military service, as (was, for instance, the case) with those whom John admitted to baptism, and with the most believing centurions whom Christ approves and whom Peter instructs: all the same, when faith has been accepted and signed, either the service must be left at once, as has been done by many, or else recourse must be had to all sorts of cavilling, lest anything be committed against God - (any, that is, of the things) which are not allowed (to Christians) outside the army, or lastly that which the faith of (Christian) civilians has fairly determined upon must be endured for God. For military service will not promise impunity for sins or immunity from martyrdom. The Christian is nowhere anything else (than a Christian)…. With him (i.e. Christ) the civilian believer is as much a soldier as the believing soldier is a civilian. The state of faith does not admit necessities. No necessity of sinning have they, whose one necessity is that of not sinning…. For (otherwise) even inclination can be pleaded (as a) necessity, having of course an element of compulsion in it. I have stopped up that very (appeal to necessity) in regard to other cases of (wearing) garlands of office, for which (the plea of) necessity is a most familiar defence; since either (we) must flee from (public) offices for this reason, lest we fall into sins, or else we must endure martyrdoms, that we may break (off our tenure of public) offices. On (this) first aspect of the question, (namely) the illegitimacy of the military life itself, I will not add more, in order that the second (part of the question) may be restored to its place - lest, if I banish military service with all my force, I shall have issued a challenge to no purpose in regard to the military garland.

Those who think the military is tame now compared to the military in days gone by have never read the testimony of veterans on the subject.Turning next to Origen, Cadoux remarks that "his defence of the early Christian refusal to participate in war is the only one that faces at all thoroughly or completely the ultimate problems involved." In his Against Celsus, Origen remarks:

To those who ask us whence we have come or whom we have (for) a leader, we say that we have come in accordance with the counsels of Jesus to cut down our warlike and arrogant swords of argument into ploughshares, and we convert into sickles the spears we formerly used in fighting. For we no longer take "sword against a nation," nor do we learn "any more to make war," having become sons of peace for the sake of Jesus, who is our leader, instead of (following) the ancestral (customs) in which we were strangers to the covenants. In response to the appeal of Celsus that Christians should serve as soldiers for the emperor, Origen says:

Celsus next urges us to help the Emperor with all (our) strength, and to labour with him (in maintaining) justice, and to fight for him and serve as soldiers with him, if he require (it), and to share military command (with him). To this it has to be said that we do help the Emperors as occasion (requires) with a help that is, so to say, divine, and putting on "the whole armour of God." And this we do in obedience to the apostolic voice which says: "I therefore exhort you firstly that supplications, prayers, intercessions, thanks-givings, be made for all men, for Emperors and all who are in high station"; and the more pious one is, so much the more effectual is he in helping the Emperors than (are) the soldiers who go forth in battle-array and kill as many as they can of the enemy. And then we should say this to those who are strangers to the faith and who ask us to serve as soldiers on behalf of the community and to kill men: that among you the priests of certain statues and the temple-wardens of those whom ye regard as gods keep their right-hand(s) unstained for the sake of the sacrifices, in order that they may offer the appointed sacrifices to those whom ye call gods, with hands unstained by (human) blood and pure from acts of slaughter; and whenever war comes, ye do not make the priests also serve. If then it is reasonable to do this, how much more (reasonable is it, that), when others are serving in the army, these (Christians) should do their military service as priests and servants of God, keeping their right-hands pure and striving by prayers to God on behalf of those who are righteously serving as soldiers and of him who is reigning righteously, in order that all things opposed and hostile to those that act righteously may be put down?

Forms of the Early Christian Acceptance of War

In part three, Cadoux turns from "the various ways in which the Christian abhorrence and disapproval of war expressed itself" to "the various conditions and connections in which war was thought of by Christian people without that association of reproach which so frequently attached to it." Cadoux begins by correctly noting the biblical use of military terms to illustrate the Christian life:

·           "Put on the whole armour of God" (Ephesians 6:11)

·           "Thou therefore endure hardness, as a good soldier of Jesus Christ" (2 Timothy 2:3)

·           "War a good warfare" (1 Timothy 1:18)

He then further points out that the Church Fathers likewise used "military metaphors and similes" in their writings. But as Cadoux explains: "For the purpose of pointing an argument or decorating a lesson, a writer will sometimes use rhetorical analogies which seem likely to carry weight, but which do not represent his own considered opinions on that from which the analogy is drawn." Thus, when the Bible says: "Then the LORD awaked as one out of sleep, and like a mighty man that shouteth by reason of wine" (Psalm 78:65), it doesn't mean that God condones drunkenness. What, then, caused some of the early Christians to "accept" war? In addition to the aforementioned biblical use of military terms, Cadoux gives six factors:

The wars of the Old Testament: some early Christians "accepted" war because they could not separate the divine sanction of war against the enemies of God in the Old Testament from the New Testament ethic that taught otherwise.

Apocalyptic wars: some early Christians "accepted" war because of references in the Old Testament and the Apocalypse that told of a victorious war to be waged by the Messiah against the enemies of God.

The destruction of Jerusalem: some early Christians "accepted" war because they believed that the destruction of Jerusalem "was a divinely ordained punishment inflicted on the Jewish nation for its sin in rejecting and crucifying Christ."

War as an instrument of divine justice: some early Christians "accepted" war because of the generally accepted belief that war was a form of divine chastisement. The Christian view of the state: some early Christians "accepted" war because they believed war to be included in their belief that "the State was a useful and necessary institution, ordained by God for the security of life and property, the preservation of peace, and the prevention and punishment of the grosser forms of human sin."

The good character of some soldiers: some early Christians "accepted" war because they saw kindness exhibited by some pagan soldiers. The fact that some early Christians were influenced by one or more of these factors is irrelevant. None of these influences necessitated Christian participation in war or military service. There is nothing in the New Testament from which to draw the conclusion that killing is somehow sanctified if it is done in the name of the state.

Regarding war as an instrument of divine chastisement,

 Cadoux explains that a belief in the use of war for the divine chastisement of the Jews and of others who have been guilty of great offences, whatever theological problems it may raise, certainly does not involve the believer in the view that it is right or permissible for him to take a part in inflicting such penalties. While Christians agreed that the fall of Jerusalem and its accompanying calamities were a divine chastisement, no one thought of inferring from that that the Roman army was blameless or virtuous in the bloodthirsty and savage cruelty it displayed in the siege. And in regard to the more general view of war as a divine chastisement, if it could be inferred from the fact of its being so that a Christian might lawfully help to inflict it, it would follow that he might also under certain conditions help to cause and spread a plague or to inflict persecution on his fellow-Christians - for both plagues and persecutions were regarded as divine chastisements just as war was. The obvious absurdity of this conclusion ought to be enough to convince us that the Christian idea of war being used by God to punish sin certainly does not mean that the Christian may take part in it with an easy conscience: on the contrary, the analogy of pestilence, famine, persecution, etc., which are often coupled with war, strongly suggests that participation in it could not possibly be a Christian duty. And there can be no doubt that the vast majority of early Christians acted in conformity with that view, whether or not they theorized philosophically about it.

And regarding the state in particular, Cadoux adds:

There was nothing in the relative justification which Christians accorded to the ordinary functions of government, including even its punitive and coercive activities, which logically involved them in departing from the ethics of the Sermon on the Mount and personally participating in those activities.

Cadoux's conclusion: "None therefore of the various forms in which Christians may be said to have 'accepted' war necessarily committed them to participation in it." This does not mean that there were no Christian soldiers in the Roman army. Cadoux freely acknowledges this fact, although he does point out that "there is no trace of the existence of any Christian soldiers" until about the year 170.

Summary and Conclusion

Cadoux very nicely summarizes his research into the early Christian attitude to war. He concludes that The early Christians took Jesus at his word, and understood his inculcations of gentleness and non-resistance in their literal sense. They closely identified their religion with peace; they strongly condemned war for the bloodshed which it involved; they appropriated to themselves the Old Testament prophecy which foretold the transformation of the weapons of war into the implements of agriculture; they declared that it was their policy to return good for evil and to conquer evil with good.

Because of their new outlook on life, refusal to serve in the military was the normal policy of the early Christians. Soldiers left the army upon their conversion to Christianity. And while "a general distrust of ambition and a horror of contamination by idolatry entered largely into the Christian aversion to military service," it was "the sense of the utter contradiction between the work of imprisoning, torturing, wounding, and killing, on the one hand, and the Master's teaching on the other" that "constituted an equally fatal and conclusive objection."

W.E. Orchard, who wrote the Foreword to Cadoux's book almost ninety years ago, explains why Christians in the twenty-first century will reject Cadoux's thesis:

The only real objection which can be urged against the revival of the early Christian attitude is that Christianity has accepted the State, and that this carries with it the necessity for coercive discipline within and the waging of war without; in which disagreeable duties Christians must as citizens take their part. To refuse this will expose civilization to disaster. It may perhaps serve to provoke reflection to notice in passing that this was the argument of Celsus and is the general attitude which determines German thought on this subject. The truth is that the way of war, if persisted in, is going to destroy civilization anyhow, and the continual demand for war service will, sooner or later, bring the modern State to anarchy. Christians, of all people, should stop making excuses for the necessity of war. Cadoux's work proves, at least on this point, that the early Christians had better sense.

Pope admits ‘Actually I am the Antichrist’

At a press conference in Rome this morning, Pope Benedict XVI has officially confessed that persistent rumours that he and most of his predecessors are Antichrist are in fact true. This shock revelation vindicates centuries of campaigning by evangelical groups in the US and Northern Ireland.

It has emerged that for at least five hundred years successive popes have all been working behind the veil of holiness to further the purposes of Satan on Earth. When this began is uncertain, though historians agree that it must have been before the time of Alexander II Borgia, whose pathological feasting, gambling and whoring are now seen as classic examples of displacement activity by a man who could not come to terms with his dual role.

Protestants from Cromwell to Ian Paisley have consistently asserted that the Bishop of Rome was the human personification of Satan, but now the present incumbent has finally put his hands up and declared ‘Yup, fair cop, you’ve got me banged to rights.’

Benedict apologised ‘whole-heartedly’ to Catholics across the world for having pretended to be the Vicar of Christ when in fact he consorted nightly with the hell-born spawn of Beelzebub. However, he insisted he had not known the truth until shortly after his election as Pope in April 2005. ‘I was stunned when the Keeper of the Keys told me this in a private briefing – it certainly isn’t what I came into the priesthood to do. I thought I was one of the good guys’ said the German-born pontiff and former Hitler Youth member. ‘But there’s no way to resign from the post and, well, I assumed if it was OK for the great John Paul II, it must be OK for a humble tiller in the fields of the Lord like me.’

In his early days, Benedict said, he was amused to see even non-Catholic MEPs rise up in anger when the Reverend Ian Paisley denounced him as Antichrist in Strasbourg. ‘I stood there thinking, if only you knew,’ he said. ‘But really I was a complete fraud and I’m glad that it’s all out in the open at last. Life-long celibacy is bad enough, but kissing the anuses of demons every night … eeeww…’