I am the main one who mentioned the elders covering the shortfalls.
It was not a "rule." It was just a way of kissing ass. You got enough donations
that the C.O. didn't have to get involved. Many elders were unable at times to
carry a certain load of financial assistance.
There were times when the elder body helped a member because of sickness and
unemployment. Those were purely voluntary and no real pressure was applied.
We would simply say, "Brother Sickly can't pay the rent. We were wondering if
the BOE were able to help. It averages out to $60 apiece."
But when there was a shortage in the monthly expenses, and we had already
gotten money from the congregation, it was really more expected. Our BOE
(not necessarily typical) stated the exact amount that would cover the cost from
each elder and we spoke out loud about our ability to give it. I don't remember
anyone ever saying they could not give it. Then each would give the money to
the accounts servant or drop it in the box that week.