The pastor and members of his or her immediate family are prohibited from creating financial obligations, spending funds, counting moneys, or having unrestricted access to financial accounts of the church. The church board or church meeting may, by majority vote, request an exception from the District Advisory Board and district superintendent. If the district superintendent and a majority of the District Advisory Board approve the exception, the district superintendent will provide written approval of the request to the church board secretary, who will record the action in the church records. Immediate family shall include spouse, children, siblings, or parents. (129.1, 129.21–129.22)