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It is so that the member of the congregation can see how the funds are being used. The money the church brings in comes primarily from the members of the church, so it is a way for the ministers and church workers to share 'the budget' witht he church body. It can also help the members stay up to date and informed on random financial issues in the church. For example, my church is looking to build a new building, so the business meetings always include how much more money is needed to meet the building goal, plus how much is spent on local, national, and international missions and how muhc the preacher get's paid, and stuff like that. Other than that, just so the members can present issues like "We need to repave the parking lot...how will we raise the money?" or "We need to switch from hymnals to a projector screen and swap the pews for theatre seats, how much is that? Let's vote yes or no on it."

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