Leader: Diane Strobeck
The Discipline of The United Methodist Church provides for the Committee on Finance to be made up of persons who, by virtue of other leadership responsibilities, link the committee to other areas of congregational life, as well as several persons who are nominated in recognition commitment and witness of personal stewardship. The following are members of the committee: Chairperson, Pastor (s), Lay member to the Annual Conference, Chairperson of the Church Council, Representative of the committee on pastor-parish relations, representative of the Trustees, Chairperson of Stewardship, Lay Leader, Financial Secretary, Treasurer, Church Business Manager, Others as determined by the Charge Conference. - Finance Committee - ¶ 259.4
4. There shall be a committee on finance, elected annually by the charge conference upon recommendation by the committee on lay leadership or from the floor, composed of the chairperson; the pastor(s); a lay member of the annual conference; the chairperson of the church council; the chairperson or representative of the committee on pastor-parish relations; a representative of the trustees to be selected by the trustees; the chairperson of the ministry group on stewardship; the lay leader; the financial secretary; the treasurer; the church business administrator; and other members to be added as the charge conference may determine. It is recommended that the chairperson of the committee on finance shall be a member of the church council. The financial secretary, treasurer, and church business administrator, if paid employees, shall be members without vote.
The positions of treasurer and financial secretary should not be combined and held by one person, and the persons holding these two positions should not be immediate family members.
Where there is no stewardship ministry area, stewardship shall be the responsibility of a subgroup of the committee on finance or shall be assigned to a task group that shall report to the church council.
All financial askings to be included in the annual budget of the local church shall be submitted to the committee on finance. The committee on finance shall compile annually a complete budget for the local church and submit it to the church council for review and adoption. The committee on finance shall be charged with responsibility for developing and implementing plans that will raise sufficient income to meet the budget adopted by the church council. It shall administer the funds received according to instructions from the church council.
The committee shall carry out the church council's directions in guiding the treasurer(s) and financial secretary.
a) The committee shall designate at least two persons not of the immediate family residing in the same household to count the offering. They shall work under the supervision of the financial secretary. A record of all funds received shall be given to the financial secretary and treasurer. Funds received shall be deposited promptly in accordance with the procedures established by the committee on finance. The financial secretary shall keep records of the contributions and payments.
b) The church treasurer(s) shall disburse all money contributed to causes represented in the local church budget, and such other funds and contributions as the church council may determine. The treasurer(s) shall remit each month to the conference treasurer all World Service and conference benevolence funds then on hand. Contributions to benevolence shall not be used for any cause other than that to which they have been given. The church treasurer shall make regular and detailed reports on funds received and expended to the committee on finance and the church council.10 The treasurer(s) shall be adequately bonded.
c) The committee shall make provision for an annual audit of the records of the financial officers of the local church and all its organizations and shall report to the charge conference.
d) The committee shall recommend to the church council proper depositories for the church's funds. Funds received shall be deposited promptly in the name of the local church.
e) Contributions designated for specific causes and objects shall be promptly forwarded according to the intent of the donor and shall not be used for any other purpose.
f) After the budget of the local church has been approved, additional appropriations or changes in the budget must be approved by the church council.
g) The committee shall prepare annually a report to the church council of all designated funds that are separate from the current expense budget.
5. The church council may appoint such other committees as it deems advisable, including: committee on communications, committee on records and history, committee on health and welfare, and committee on memorial gifts.
10. See Judicial Council Decisions 63, 320, 539.
11. See Judicial Council Decision 976.
From The Book of Discipline of The United Methodist Church — 2004. Copyright © 2004 by The United Methodist Publishing House. Used by permission.