Here's the skinny on how our congregation does it's banking, here in New England.
There are two congregations sharing the hall, one, the downtown territory, with a lot of old JWs the other one in the suburbs.
Both congregations pay an operating committee whatever the committee feels they need for KH maintenance, they've got 14000 in the bank but this info is only shared with other elders and Mins at the monthly operating committee meeting.
All you hear from the podium are the local accounts being read out. The local brother says how much we're behind on the operating committees goal for the month. Everything from the boxes to Worldwide work and KH builing fund gets sent to the Branch.
If there's extra from what we send in to the operating committee the elders may vote to send it to the WT or to put it in an account where the WT has control of the money. If local contributions aren't enough for the month, the operating committee can take from the account in control of the WT after some paperwork since the now 14000 in the operating committee's account doesn't belong to the local congregation but the WT holds the money for the operating committee. If there's no money to cover the operating committe's goals from the local cong's then as a last resort they can request to withdraw from this 14000+ when needed, that is with WT go ahead.
This way the ever increasing operating committee sums are kept from the R&F and only those appointed know how much there's in that kitty. The R&F is always made to feel that local contributions are barely making it and encouraged to contribute more.
It's a very productive scam for the WT.