The "State of the Plate" shows a significant number of churches actively use a variety of practices and procedures to ensure financial transparency and accountability. For instance, 92 percent make their financial statements available upon request to their members; 89 percent provide copies of their annual budget to their congregation or make them available upon request. Eighty-six percent of church boards are made up of five or more people, with at least three of those people not a pastor or staff member, or related to either.
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