열왕기하 12:15의 Halakhah

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.