Exodus 38:21 These are the accountings of the Mishkan, the Mishkan of the Testimony, which were counted at Moses’ command; [this was] the work of the Levites under the direction of Ithamar, the son of Aaron the Kohen.

Bach on Yoreh Deah Section 257 – From here we learn that even though the people in charge of the charity funds are kosher people and we are not [constantly] inquiring after them, nevertheless it is good for them to give an accounting as we find with Moshe, our Teacher, who gave an accounting of the money that was donated for the tabernacle, as it says in our verse, “These are the accounts of the Mishkan…”

Torah Temimah Colloquial Translation on Note #20:

It is possible that the Bach is relying on what is says in the Midrash Rabba and in the Tanchuma on our verse. There it says as follows: Who is referred to by the term ‘Trustworthy man’ (Proverbs 28:20)? This refers to Moshe, our teacher, who was appointed treasurer over the building of the Temple.” Even though he was his own treasurer, nevertheless he gave an accounting for others and the [actual] counting was done by others. This is deduced from our verse that says:  “These are the accountings of the Mishkan, the Mishkan of the Testimony, which were counted at Moses’ command.” Note that it doesn’t say that Moses counted but rather that the counting was done at Moses’ command, but actually performed by others, in this case by Ithamar. A person needs to please other people, just like he needs to please God. This same lesson is also deduced from the verse in Numbers 32:22 “and you shall be freed [of your obligation] from the Lord and from Israel”

Editor’s Note: In this note the Torah Temimah is showing the biblical source for the need for financial transparency from our leaders.