A church budget is simply someone's priorities for use of church funds. These may or may not be the congregation's priorities, or even the present leadership's, but someone or some group has priorities that determine how money is allocated.
—Gary Fenton

"Pastor, we don't have a budget. We just do what the Lord leads us to do."

These words were spoken to me soon after I agreed to be the preacher at a small rural congregation, which used seminary students to fill the pulpit. When the church voted to hire me, they called me "pastor," but I did not function in that capacity. I was at the church only on weekends, and they knew I would probably leave as soon as my seminary days were over.

As an idealistic young student, I liked the thought of having no budget; it created in my mind the picture of a congregation sensitive to the Lord's leadership, without the bureaucracy associated with a budget.

After a few weeks, I mentioned to one of the leading men that I intended to introduce a new ministry ...