Cash Payment with No Receipt

by Pastor Bruce
(St. Joseph, MN, USA)

Anyone know how cash payments ought to be made to people who perform services for our church?

As the Pastor, I authorized one of our elders to pay $300 cash to an electrician/friend to do repairs for our church building. He requested that we not ask for a receipt as he was off company time (which is his family's business).

His motive was to save us a good amount of money. We made a professional-looking receipt from the internet with a list of the repairs and by whom, it was then printed off and signed by our elder. And our elder was given a check for reimbursement.

Is there anything wrong with what we did, legally or ethically?