“These are the accounts of the Tabernacle – The tabernacle of Testimony, there were conducted by Moses’ order…” (Exodus 38:21)
According to the Midrash, suspicious cynics were circulating rumors that Moses was pocketing some of the funds collected for the building of the Tabernacle, so he ordered a careful accounting of all the funds. (Exodus Rabbah 51:6)
Rabbi Zalman Sorotzkin, author of the Oznayim L’Torah noted that no such accounting was demanded for the materials collected to build the Golden Calf.
Deep down inside, each person wants to do the right thing. Therefore, when giving money toward a holy project, they want every penny to go toward the intended purpose. But when money is gathered for something less than noble, people are not so invested in making sure their money will put to that use.