The board of trustees is the governing body that represents the interest of the patrons of a church. Members of this board are selected by the pastor. Trustee boards are typically in charge of budgetary matters within a church. The board defines a budget and appropriations at the beginning of each year and develops a uniform system to accept offerings and donations, pay bills and make purchases. All revenues and expenditures are documented by the board and evaluated periodically during trustee meetings.
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