This report is to provide an overview of the accounting mechanisms that MARA has been operating with. MARA began operation in Nov 2016 and immediately began disbursing funds to support the EPCM (Evangelical Presbyterian Church of Malawi) relief work for their churches around the country.

Following an appeal from Pas Lim of PCC (Pilgrim Covenant Church) to Calvinistic churches in Singapore, funds were transferred to Malawi via MARA representing churches such as the PCC, First Evangelical Reformed Church, Life Bible Presbyterian Church, Shalom Reformed Church, Criswell Tabernacle and Providence Reformed Church. From Australia the Reformed Presbyterian Church of Australia also designated funds for the relief of Christians in Malawi through MARA. From the time MARA began till the Dec 2017, a total of AUD$38k was disbursed by MARA representing contributions from individuals and churches.

The approach to the disbursement of funds has been to ensure transparency and accountability in this process. This has not been an easy thing and we have emphasised to our brethren in Malawi that for there to be any continuing support, this must be front and centre in their processes. Funds are disbursed in lots of about AUD$5k and usually represent full disbursements of a gift from a church, or a few churches when the individual portions are smaller. The intent is that by ‘trickle feeding’ we hope that a sum is accounted for before the next portion is remitted. Processes can also be established and repeated in terms of the sourcing of grain, the logistics of transport, the arrangement of a security detail and the tie-in with local diaconate to register the equitable distribution of grains. We prepared a simple instruction that they could translate and pass on to the relief team and the individual churches.

Grain Distribution graphical

Each relief effort is accounted for by receipts that tally with the sum sent, photographs of the distribution, and a short write up that is blogged on this site. A report is separately sent by MARA to the gifting church with all the exchange rates, bank statements, receipts and photographs for their reference and auditing requirements. Remitted gifts are disbursed in full, with PCC absorbing the bank charges when Singaporean churches sent gifts to MARA through them, and MARA absorbs the bank charges for transfers to Malawi. Operational costs like website maintenance and international phone calls are settled by MARA members personally, separate from the bank account which holds gifts from churches and individuals for Malawi.

The Evangelical Presbyterian Church of Australia continues to support the work directly, rather than through MARA. To ensure that receipts are not repeatedly reported, MARA also requests that these gifts are also reported for. MARA then consolidates the statements and receipts, and tallies the sums to ensure no discrepancy and reports this back to the EPCA.

Previously, chasing up for receipts has been a difficult task for the treasurers of various churches. Each church, and each gift almost always brings about a new reporting requirement. In this way we feel that we have been able to create a clear accounting expectation for the financial relief being sent by the international churches to Malawi, and they too have been able to work towards the regiment.

Accountability is always an uncomfortable topic, and many would rather avoid it. However for us to be too casual in confronting the need for accountability is to ignore the depravity of man’s heart, and how easy it is, even for Christians, to be tempted in a poverty-stricken environment. Having had prolonged contact with the Malawians, we found that MARA could be frank with these difficult questions, and be firm that we cannot disburse more till the previous sums were satisfactory accounted for.

Whist MARA did not originally foresee ourselves to be in this role, it has been very helpful indeed that we have, within our small group, various people who are familiar with the financial procedures and expectations of Singapore, Australia and Africa. The former EPCM Synod treasurer has seen the need to replace himself with two men who are better able to keep up with the rigours of accounting. We were pleased that this move represents progress towards more checks and balances.

There is still much more that can be done. The accounting model across much of Africa is unlike anything the developed countries are familiar with. Receipts can be easily forged, and photographs can be staged. The number of bags of grain purchased may not be the number of bags loaded on the trucks, and that may be different from the number brought to the village. Moreover, relief in the village may not be distributed equitably.

One way to establish another check is to require that each village has a nominated roll to be initialed by each family that receives and does not receive grain. This will be a substantial and onerous challenge but it is one more step to ensure that all things are done decently and in order, and that we be faithful stewards for the resources our Lord has placed in our charge. To the end that God’s great work in Malawi and Mozambique proceed with mighty purpose, His name be not blasphemed, and we walk as lights in a dark world, brethren please pray for us.

-Tim, MARA Secretary