This question is very auspicious as many congregants and public who have nothing to do with Christianity has been asking for public audit of Church's Accounts. While Some thinks this is meddlesome , others believe it is their right to so do.
Before Proceeding to provide a Necessary response, it is germane that these scriptural facts be established
. 1)GOD is a spiritual entity , a finite energy source , responsible for the availability of every other energy block or entity, both living and non living.
2)The Church is a corporate body of Christ, which is of God, not of Government nor Men.
Since the church is of God, by Jesus; it is Expected that God has Instituted a code of conduct for its (Church) governance. This is found in the Bible which Christians Worldwide believe is their Constitution.
So, what's the Bible saing about Tithe, Offering and Givins in the Church??
Tithe is a tenth of an increase in value which every congregant is commanded by God to PAY back to Him (God) at every season of increase. It is the only form of Financial transaction refared as a DEBT which must be repaid in the entire Bible!!
God specified that Tithe be paid in produce or converted to money when it is not convenient to pay it in produce due to distance and some other perculiarities .
ITS FUNCTION IN THE CHURCH.
As written in the book of Numbers 8: 21, All tithes are to be paid to God, who in turn gave it to the LEVITES ( Pastor) in the Church as His remuneration for services rendered to God in the capacity of a priest. Thus the tithe is a personal reward for the Priest(Pastor), not the Church's.
But Somebody would quickly say " that was an old testament law" but let such be reminded of what Jesus, the Owner of the Church said about this that; " I HAVE NOT COME TO DESTROY THE LAW BUT TO FULFIL IT" Hence the law applies even in this new testament era of Grace.
The foregoing solely confers ownerships of tithe on the President Pastors, thus foreclosing congregational appropriation of tithe.But the Pastor , could volunteer all or part of tithe for corporate use of church. The watch word here is " voluntary"!!
OFFERINGS AND VOLUNTARY GIVINGS
Offerings Are Compulsory givings as commanded by God, to be done whenever a Congregant appears before God.It is captured in the scripture that " NO MAN SHALL COME BEFORE ME EMPTY HANDED"
While Tithes and Offerins Are Compulsory as Commanded , God requested( not commanded) voluntary givings to be made to the Church as often as possible , but must be as willed, not compelled.
Both Offerings and Voluntary Givings are expected to be deployed to finance both Capital and Recurrent Expenditures of the corporate Church. It is expected, therefore that the church, not others should be privy to how this( Offerings and Donations) are appropriated.
In Most Firmed Churches ,there are Instituted bodies saddled with this responsibility, on behalf of the entire Church.
ROLE OF GOVERNMENT.
Since the church operates in a civil society regulated by Constituted Government, She ( Government ) exercises supervisory oversight roles over Churches as they are required to be Profit and supervised as every other Not- Profit- Profit Or Non Govermental Organization (NGOs) which is why Churches are exempted from taxes.