Often, churches have great systems in place for handling smaller amounts of money on a day-to-day basis but struggle far more when considering:
- Whether to hold reserves or surplus funds;
- How to calculate levels of reserves;
- How to look after and invest any surplus funds that they may have.
This, and an accompanying paper 'How to think about reserves' offer churches both a Biblical and practical perspective on how to think about reserves and what to do with them once a decision is made. Whilst the other paper considers the first two questions, this paper focuses on the third question of what to do with the funds.