In a finite universe, resource allocation matters, and the headlines often reveal negligence. Trillions of taxpayer funds are spent on healthcare and defense in the public sector with no accountability for where they go. Corporate executives implement cost-cutting measures to increase margins; a few months later, a critical component fails, and a plane crashes. The lack of accountability is how you get lead in toys, carcinogens in baby food, and low-quality materials holding planes and buildings together; numbers tell a story.
In our daily lives, whenever someone wants an investment, one of the most important things investors should consider is the sources and uses, the story the numbers tell. How much money do they need, and where is it going? Will it make the business more profitable, or are you sponsoring the guy’s next vacation? The same analysis applies to charitable giving: what ratio of the fundraising budget goes to the administration’s salaries, travel, and dinners, and how much of your charity actually goes towards helping the cause?
When handling other people’s money, there can be no room for moral hazard; as our sages acknowledge, money makes people act weird.
The Torah dedicates an entire section to a detailed account of how the donations to the building of the Mishkan were used, a public accounting for posterity.
The Torah’s space is a precious commodity; what makes the cut and what doesn’t is noteworthy. What are we supposed to make of this accounting, verifying that, by the way, Moshe didn’t mess with the money, and just so you know, Bezalel didn’t burgle some bars; might have we suspected otherwise?
Firstly, our sages note that no matter how sacred the project or how pure the builder’s intentions are, you are always guaranteed to have some clowns; there were actually people who suspected Moshe of skimming off the top and getting rich off the project!
Secondly, the essential principle isn’t in the specific line items of how much of this or that there was; maybe that part doesn’t matter today. However, the broader concept is dynamite; there must be transparency and accountability regarding public funds, even if the people involved have impeccable reputations. Leaders should eliminate the need for people to trust them, even if you’re Moshe and even for the Mishkan.
As R’ Jonathan Sacks highlights, the prophets regularly lambasted corrupt judges who had undermined their integrity and eroded the public trust in justice. A community and nation that suspects its leaders of corruption is dysfunctional. It is the mark of a society in good health when public leadership is seen as a form of service rather than a means to power, which is all too easily abused.
Our sages interpret a remark from Moshe as a way of acting in public life so as to be beyond reproach:
וִהְיִיתֶם נְקִיִים מֵה’ וּמִיִּשְׂרָאֵל – And you shall be clear before the Lord and before Israel… (32:22)
As such, at least two people must be in charge of administering public finances; Moshe was the treasurer, and Itamar independently audited, which is how Moshe could verifiably claim at Korach’s revolt never to have taken anything from anyone. When the Beis Hamikdash was operational, treasurers could only exchange treasury coins with a third party, not their own. They were not allowed to enter the treasury wearing tight clothes or anything with linings or pockets in which it might be possible to hide and steal.
Contemporary governance and leadership experts reinforce what the Torah stated plainly long ago: accountability is a prerequisite to leadership and is not just a matter of personal integrity but of a systemic design that distributes responsibility and ensures oversight. Leaders are tasked with doing right and being seen to do right, establishing a culture of integrity that underpins a healthy, functioning society.
While authorities differ on whether this is a legal obligation or best practice, there can be no question that the Torah’s detailed accounting of the sources and uses of public contributions is a precedent that public trust in leadership is built on openness and accountability. It is healthy for leadership to be accountable to the community it serves, especially when it comes to the stewardship of public resources.
It is the mark of good leadership to take proactive measures to eliminate the need for trust by replacing it with verifiable transparency, creating a culture of accountability and openness.
Accountability and integrity are everything; when you are transparent, you’ll never need people to trust you.