Parashat Pekudei provides an accounting of the the Tabernacle treasury.
Pekudei means “records.” Rashi explains that the records of this portion introduce an accounting of the metals used in the construction of the Tabernacle. A midrash posits that Moses overheard some Israelites speculate that he had derived financial benefit from the donations for the Tabernacle because he was the treasurer in charge. Upon the completion of the Tabernacle, Moses called for an accounting to show that he had not personally profited from the contributions of the people. Based on this midrash, the Rabbis derived that we must not appoint less than two people with control over the finances of a city or community.
Rabbi Ed Bernstein 
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