Rethinking Mosque Fund Management in Bangladesh

In Bangladesh, millions of people donate to mosques each year out of religious duty, appreciation and a desire to help their neighbours. These donations support religious practices, building maintenance, education and charitable initiatives. Contributions are made to both small neighbourhood mosques and prominent institutions such as Pagla Mosque in Kishoreganj.

The remarkable amounts collected in Pagla Mosque’s donation boxes occasionally make the news. These collections demonstrate public generosity and the important role mosques play in Bangladesh’s social and religious life. However, beyond the amount collected lies a larger question: how can mosque funds be managed so that every transaction is properly recorded and subject to independent review and transparency?

This is not a criticism of any particular mosque or management committee. Rather, it is a call for stronger financial governance in religious institutions across Bangladesh and the proper implementation of Mosque Management Policy 2025. Responsible financial management requires more than good intentions when people entrust their money to an institution. It requires systems that demonstrate how funds are received, recorded, spent and safeguarded.

All mosques should maintain accessible income and expenditure records. Larger institutions should prioritise publishing annual financial reports covering income by major source, expenditure by category, bank balances, significant assets and liabilities, major development commitments and independent audit findings.

A sound accounting system should maintain records of receipts and payments, preserve supporting documents, classify income and expenditure correctly, and keep accurate records of assets and liabilities. Money collected from donation boxes, for instance, should be counted according to documented procedures, with the amounts reconciled against bank deposits and accounting records. Receipts, invoices and contracts should support payments, which should be authorised by designated officers.

Mosques holding substantial bank deposits, investments, valuable donated items or major construction projects require more comprehensive accounting procedures. Financial statements should reflect their financial position, while construction expenditure should be monitored against approved budgets and contractual obligations.

These practices are not exclusive to commercial enterprises. They are fundamental principles of sound financial stewardship that can be adapted to religious organisations of different sizes.

An important policy question is whether mosque management committees across Bangladesh consistently follow appropriate accounting procedures. Without systematic information, it would be unfair to generalise about their practices. Nevertheless, clear minimum standards would help institutions maintain reliable records and demonstrate responsible financial management. Records alone, however, cannot establish that every transaction has been recorded or that management controls are working effectively.

Independent, third-party audits can provide additional assurance. A competent auditor can examine financial statements, review selected transactions and supporting documents, and assess whether the statements comply with the applicable financial reporting framework. An audit can also identify weaknesses, including inadequate documentation, incomplete bank reconciliations, unclear expenditure approvals and poor separation of duties.

Consider a mosque that collects substantial donations during Friday prayers. If the same person handles cash collection, records transactions, authorises payments and reconciles bank accounts, the institution faces unnecessary financial risks. Distributing responsibilities wherever practicable and independently verifying transactions can reduce the likelihood of errors and irregularities.

Auditing should be proportionate to an institution’s financial scale and complexity. A small neighbourhood mosque may need only a straightforward accounting system and an affordable independent review. A larger institution with substantial deposits, numerous activities and major development projects may require a comprehensive annual external audit.

Announcing the amount collected from donation boxes is a positive step, but it does not provide a complete picture of a mosque’s financial position. Donors should also know how much money is spent, what assets the institution holds, how much remains in the bank and what financial obligations it has incurred.

All mosques should maintain accessible income and expenditure records. Larger institutions should prioritise publishing annual financial reports covering income by major source, expenditure by category, bank balances, significant assets and liabilities, major development commitments and independent audit findings.

These reports should identify the reporting period, accounting basis, reporting framework, auditor and date of the audit report. Donations earmarked for specific purposes should be accounted for separately, with sufficient documentation to demonstrate whether the intended objectives were fulfilled.

Transparency does not require disclosing private donor information, beneficiaries’ personal details or information that could create security risks. Instead, it means making essential financial information accessible in a form that ordinary donors can understand.

Major mosques could publish downloadable annual reports on their official websites, accompanied by brief summaries in Bangla. Smaller institutions could display simplified income and expenditure statements on mosque noticeboards or share them with the local community. Such measures would help donors understand not only how much they contribute but also how their contributions support religious activities and social responsibilities.

Improving financial transparency requires more than asking individual committees to disclose their accounts. It demands a practical framework that makes sound financial management achievable and consistent.

The government and relevant religious authorities should establish minimum requirements for financial record-keeping, internal controls, independent audits and public disclosure, in accordance with existing legislation and regulations. Standardised accounting templates could help mosque committees record donations, payments, bank balances and assets without requiring every institution to employ a full-time accountant. Training programmes could also equip committee members with basic bookkeeping, financial reporting and internal control skills.

Digital technology could further improve accuracy and accessibility. Simplified accounting systems, electronic payment records and regular bank reconciliations would reduce reliance on informal cash records and scattered paperwork.

More detailed annual reporting and independent audits should be required where appropriate, particularly for larger institutions. Oversight must reflect the size and complexity of the funds involved, while smaller mosques should receive practical assistance to meet basic standards.

The objective should not be to impose unnecessary bureaucracy on religious institutions. It should be to establish clear financial responsibilities, maintain verifiable records and identify and address significant weaknesses. Standards alone will achieve little unless institutions have the resources, incentives and training to implement them. Clear guidance, affordable professional assistance and proportionate monitoring must therefore accompany reform.

Ultimately, the issue is not simply how much money Bangladesh’s mosques collect, but how responsibly they use it and how clearly they communicate their financial activities to those who contribute.

Faith inspires generosity, while sound financial management strengthens trust. A uniform accounting framework, independent audits and transparent financial reporting, supported by cooperation among all stakeholders, could help ensure that mosque donations are managed as responsibly and reliably as possible.

The writer is a lecturer at Kishoreganj University