Halakhah su II Re 12:28

If the Gabbaïm have no poor among whom to distribute the money, they may exchange it for Denarii,²Coins of a higher denomination. but not from their own pockets. So, too, if anything is left from the Tamhuy, they should sell it—to others, not to themselves, in order to avoid suspicion. No accounts should be required of Gabbaïm of charity, nor of treasurers of sacred funds, for it is written, "Moreover, they reckoned not with the men, into whose hand they delivered the money to be bestowed on workmen: for they dealt faithfully."³II Kings, 12:15.
RMI.—Still, in order to be "guiltless before the Lord and before Israel," it is better for them to submit accounts. And besides, the text refers to men whose honesty and capacity were undisputed; but wherever there is the slightest suspicion or where the official obtained his position through force, an account must be submitted. And so with all public financial institutions. The community at the expiration of the term has the right to elect another official and cannot on that account be accused of suspecting the former official.

1. On the New Moon of the Adar nearest to Nisan which falls out on the Sabbath, we read the Portion of Shekalim, which is "When you shall take..." [Exodus 30:11–12] until "You shall make a copper Washstand..." [Exodus 30:17–18], and the haftarah is "And Yehoyada cut a treaty..." [II Kings 11:17–12:17]. We take out three [Torah] scrolls — in one [the Reader] reads the weekly portion, in the second that of the New Moon, and in the third he reads the maftir of the Portion of Shekalim.