The way a Church handles its finances has everything to do with its spirituality. On the surface of it, the two may seem hard to connect. Here is something I wrote to a Church consultant once: “But my own first interest has not been [sound financial procedure]. It has been the spiritual dynamics of a Congregational Church, which require that the finance portfolios serve and harmonise the needs of all ministries, departments, and portfolios in a spiritual Body, the Church. If this dynamic is disrupted, by failing to distribute decisions, or by power-powering one's way through with points, then one destroys Congregationalism.” OBSERVATION: While my “first interest” was and is spiritual dynamics, sound financial procedure is basic to that, and is in fact necessary.