Not all congregations are that poor, kwin.
Monies are handled this way now.
Any money put in the WorldWideWork Box goes directly to the WTS, nothing should be siphoned off to the congregation. An announcement was put in the KM recently reminding them of this. So even though they can't pay the heat bill, all this money goes to the WTS.
Second, any money put in for the general KH expenses is used this way:
If loan outstanding to WTS for remodel/new building, the monthly payment goes to them first (some congregations try to juggle this but it puts them in danger of having the building repossessed and sold...an extreme measure that I have only seen threatened but heard executed once)
Then, pay any utilities, priority set by the PO. In winter, heat would prevail; in summer, electricity/AC would be a priority; then water and phone.
There may be outstanding personal loans to individual members, these can be put on permanent hold; I've see it done in some "poor" KHs.
Some congregations sharing a building with another congregation put in a set amount every month into a maintenance fund and the loan and utilities are paid out of this by one of the MS handling accounts. I have seen certain congregations get behind on this to the consternation and bad feeling of the other congregation.
I have been in several congregations, some had no problem with money flow and others were squeaking by every month. The rule in this conservative area is no specific mention of being behind, but the accounts servant would put a little more emphasis on reading that there was a "deficit" in spending when making his report.
We saw some brothers wait until the congregation was in dire straits and then "come to the rescue" with a big donation. The truth behind the situation was that these people had not donated anything for 9 months and then suddently took their accumulated 9 months' worth of donations and bailed out the congregation. Of course, the elders were very grateful and we saw these brothers advanced quickly along the MS/elder/special elder line.
BTW in this area of the US, the POs do control what gets paid. I suppose they could delegate but I have never seen it.
Up until recently, the congregations were able to get financing through the WTS. I haven't been attending for a couple of years so it might have changed. So they are still paying to the WTS because these loans are as far as 15 years out.
The KHS are not owned by the WTS. The congregation who holds the territory the KH sits in does through a nonprofit corporation made up of 3 elders from that congregation, usually the service committee, PO, Secretary, Field Service Overseer. The WTS ownership exists only if they hold a loan outstanding (just as a bank would). If the building is paid for, the WTS would take ownership as the parent nonprofit corporation if that congregation were dissolved. (Any other congregations sharing the building only have "ownership" in theory as the original congregation cooperates, though not obligated legally.)