Dear Friends:

A local synagogue recently made the news for the worst reason. The congregation discovered that its former Executive Director had embezzled a sizeable amount of money from their restricted funds. The loss only came to light after a new Executive Director began reviewing their books.

Judaism demands the highest level of accountability of those who are responsible for charitable funds. They must act in ways that are transparent and beyond reproach. When a trusted communal professional betrays that trust, the result is not only financial loss but bewilderment and pain.

 

 Parashat P'kudei contains the record of the construction of the

A modern day Bezalel

Mishkan, the traveling tent of worship that accompanied the Israelites through the Sinai desert. The Torah says, "Now Bezalel, son of Uri, son of Hur, of the tribe of Judah, had made all that the Lord had commanded Moses; at his side was Oholiab, son of Ahisamach, of the tribe of Dan...." (Ex. 38:22-23)

 

In his book "Panim Yafot," Rabbi Pinchas Hurwitz teaches that when it came to Bezalel, the Torah detailed all of his responsibilities in the building of the Mishkan: "Bezalel made the ark of acacia wood...," etc. (Ex. 37:1) However, it does not spell out the responsibilities of Oholiab, who stood shoulder to shoulder with Bezalel, in this holy work.

The Mishkan

From this omission, Rabbi Hurwitz surmised that it was Bezalel alone who was responsible for the construction of the Mishkan. If so, what then was Oholiab's role? Oholiab was there for oversight and accountability, says Rabbi Hurwitz. Bezalel could only expend funds designated for the construction of the Mishkan if he and Oholiab agreed. Oholiab was Bezalel's check and balance. The two of them were following the law later laid down by our Sages: "The expenditure of public funds requires the approval of two individuals." (T.B. Baba Batra 8b)

Every nonprofit needs to make sure that their finances have proper oversight: checks, balances, accountability, and transparency. It is imperative that more than one person understands and approves monetary expenditures. At Tifereth Israel, for example, checks require two signatures and deposits are reviewed by two individuals. Despite the fact that we have trusted longtime employees and synagogue officers, many people keep their eyes on our accounting systems to make sure our finances are beyond reproach.

However, the weak link in all systems is the people who manage them. If someone wants to do something dishonest, they will find a way. Nevertheless, by having appropriate systems and regular reviews in place, those who may be tempted may decide it's not worth the risk of being caught.