Using Discretion with Discretionary Funds
Using Discretion with Discretionary Funds
NACBA Ledger Fall 2007
By Vonna Laue, CPA

Using Discretion with Discretionary Funds

A “pastor’s discretionary account” is an expense line item which is typically a budgeted amount to be used by the pastor as he deems appropriate.

This article outlines factors to consider in setting up such an account.

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