Incorporating amendments approved by the General Administration Committee
(Res. 1295)
A14.1       The General Assembly in exercise of the powers assumed under Section thirty-four of the 1967 Constitution, enact as follows:
A14.2       A Finance Committee for the whole Church is hereby established with the following terms of reference:

A14.3       Ex officio members shall be:
A 14.3.1        Moderator of the General Assembly
A 14:3.2        Secretary General
A 14.3.3        Deputy Secretary General
A 14.3.4        Honorary Treasurer
A 14.4      Finance Officer, Treasurer of each Presbytery.
A 14.5      One member from and appointed by each of the following:
A14.5.1        Central Committee of the Woman’s Guild;
A14.5.2        Central Youth Committee.
A14.5.3        Committee for the Training of the Ministry
A14.5.4        Committee on Church Properties - Presbyterian Foundation.
A14.5.5       Lay Training Board Pastoral Institute, Communications, and Board of Social Responsibility and Christian Education.
A14.5.6      Three Ministers appointed by their fraternity.
A 14.6         Members under
A14.5       shall be appointed to serve from one General Assembly to the next and the body concerned shall fill casual vacancies.
A 14.7      The committee may co-opt to its membership, persons whose advice may assist it in the discharge of its duties, but such persons shall have no vote.
Powers and Duties

A14.8       To prepare the annual budget for the Church, make requests for subsidies from overseas Churches and organisations, and issue appeals in East Africa for specific purposes approved by General Assembly or GAC.
A14.9       To receive and disburse all funds entrusted to the General Assembly /Tom local and overseas sources for the work of PCEA
A14.10    To prepare and publish annually a duly audited statement of accounts for the Head Office.
A14.11    To oversee the collection of all funds for Church purposes.
A14.12    The Finance Officer shall have powers to demand that books of accounts of Central Committees, Presbytery or Session be made available to him if circumstances demand it. This power can be delegated to the internal auditor who shall scrutinise such books.
A14.13    To carry out such other financial responsibilities as may be delegated to it by the General Assembly or GAC and to:
A14.13.1         elect the required number of members annually to the Staff Retirement Benefit Scheme Committee arid to receive reports thereof.
A14.13.2         be responsible, under the General Assembly or GAC, for the demarcation of the duties and responsibilities of the Honorary Treasurer Finance Officer.

Office Bearers
A 14.14   The Honorary Treasurer shall be the Chairman of the committee from the General Assembly to the next. The Finance Officer shall be the Secretary.

A 14.15   A quorum shall consist of the General Secretary or Honorary Treasurer, and not less than one third of the other members.

A 14.16 The committee shall have the right to elect an Executive Committee and other subcommittee for better organisation. The Executive Committee reports its findings to the main committee and acts on its behalf between meetings.

A 14.17 When the General Assembly or GAC meets, the committee shall present an audited report for the previous year and a budget for the coming year.

A 14.18 A statutory meeting shall be held annually to consider and approve the accounts of the previous year. Other meetings shall be held as required. The Chairman and the Secretary, who shall give fourteen days notice, shall call all meetings. A meeting must be called at the written request of not less than one third of the members.

A14.19    Minutes of all meetings shall be sent to all members, Clerks of presbyteries and standing committees.

Congregational Finance
Stewardship of the Resources of the Church
A 14.20   It is the duty of all members of the Church to give the gifts and abilities with which God has blessed them to the support of His work in the Church, for the promotion and sustenance of a sense of stewardship. It is recommended that annual stewardship campaigns should be conducted in each Parish.

Planned Giving System
A 14.21 The General Assembly under Resolution 164 has enjoined that the congregations of the Church adopt a planned giving system. Planned giving goes beyond tithing. You start with tithing and give more in addition.

Administration of Finance
A 14.22   The financial affairs of congregations are administered in two ways: one, by the Session with associated deacons, and two, by the Local Church committees.

Administration by Session
A 14.23 In all Parishes the administration of finance has hitherto been carried out by Sessions with which for this purpose are associated deacons elected annually by the congregation. For the assistance of the session Treasurer in the day-to-day financial affairs, a Session Finance Committee is appointed annually. Since a Parish may cover more than one congregation, a Treasurer shall be appointed in each congregation. The Procedure is that:
A14.23.1         all congregational funds are to be administered by the local Church committees.
A14.23.2         the Session shall appoint a Treasurer who mayor may not be a member of the Session, whose function shall be to account for the funds under his care and carry out such other financial transactions as the Session may direct.
A 14.23.3 the congregational Treasurers within the Parish bounds shall receive, account for and convey to the Session Treasurer, all offerings received from members of the congregation for which they have
been appointed and carry out such other financial transactions as the Session
may direct.

The Finance Committee
A14.24    A Finance Committee shall be appointed by each Session to assist the Treasurer in his work. The functions of a Session Finance Committee are to:
A14.24.1 draw up annual estimates of income and expenditure for submission to the Session.
A14.24.2 draw up annual statements of income and expenditure for submission to the Presbytery and the congregation for information.
A14.24.3         carry out such additional financial transactions as the Session may direct.

A 14.25   The Session shall ensure that financial statements are audited in the manner approved by the General Assembly before being presented to the congregations and Presbytery.

Administration by Congregation Boards
A 14.26   In Parishes which have their own Constitutions, for example St. Andrews a congregational board is responsible for the administration of the financial affairs of the congregation. Such a board shall operate under a Constitution approved by the General Assembly. A model Constitution is as follows:
Constitution for a Board of Management

A 14.27   The Board of Management, hereafter referred to as the board, shall consist of the minister or ministers and elders (ex officio members) and a certain number of communicant members of the congregation at its Annual General Meeting.
A 14:28   The number to be elected to the board shall be determined by the congregational meeting, but the total number of elected members shall not exceed the number of elders at that date.
A 14.29   The powers and functions of the board shall be to control the temporal affairs of the congregation as interpreted by the paragraphs pertaining herein.
A 14.30   Those elected to the board shall serve for three years and are eligible for the re-election, but in the case of the first board elected under this Constitution, in order to preserve continuity, one third of those elected, shall retire at the end of the second year and the remainder at the end of the third year, the exact number being determined by ballot. A member elected to fill a casual vacancy shall serve for the remainder of the term of the person he replaced.
A 14.31   Rules governing the methods of election and of filling casual vacancies shall be framed by the Session
A14.32    Any elected members of a board who ceases to be a communicant member of a congregation or who comes under any form of Church discipline shall automatically cease to be a member of the board.
A 14.33   The board shall meet at least four times a year. The meetings shall be called by the Chairman and Secretary or at the instruction of the Session.

Office Bearers of Board of the Management
A14.34    Chairman: the minister of the Parish shall be the ex officio Chairman of the board, but if he declines to accept the office, the board shall elect one of its own members to act as Chairman for the year. If the Chairman is absent from any meeting, the members present shall elect one of the members to be the Chairman of that meeting. The Chairman shall have a casting vote.
A 14.35 Secretary: the board shall choose its own Secretary.
A 14.36 Treasurer: the board shall choose its own Treasurer.
A 14.37 Powers of Secretary and Treasurer: the Board shall determine these and it shall be competent for the board to direct that one and the same person holds the offices.

The Congregational Finances
A 14.38 The Treasurer shall be responsible to the board for all the funds of the congregation and shall keep the accounts of revenue and expenditure in such form and under such headings as the board shall direct, provided always that:
A14.38.1         the ordinary revenue of the congregation shall be kept separate from all funds raised for the schemes of the Church or for any religious or charitable object.
A14.38.2         the Maintenance of the Ministry Fund shall be a first priority on all ordinary revenue, except in so far as certain other charges, for example, land charges, and insurance, are by law entitled to take priority over all others.
A14.38.3         the allocation of any part of such ordinary revenue to any purpose other than the minister’s salary and or ordinary current expenses shall be subject to the consent of the Session.
A14.38.4 at the close of the financial year the accounts of the congregation shall be duly audited and submitted to the board for approval and then submitted by the board to the congregation at its’ Annual General Meeting in a form approved by the General Assembly.
A14.38.5        the Treasurer shall supervise all accounts kept by any agency of the congregation and shall require that all such accounts be audited and submitted through the board to the Annual General Meeting of the congregation.

General Procedures Relating to Congregational Funds
Rightful Recipient of Offerings
A14.39 The General Assembly, under Resolution 169 direct that members be encouraged to join the fellowship of a congregation in the Parish in which they are resident and to make pledged offerings to that congregation.

Authority for Collections
A14.40    No collection shall be taken in any Church building at public worship or demanded from Church members in the name of the Church without the consent of the Session or a superior court. All such collections and other Church revenues are under the control of the competent court and may be collected or disbursed only with its authority.

Other Duties of the Local Church Committee
A 14.41 Draw up annual budget (income and expenditure of its congregation). A
14.42       Receive and approve such budgets from all Church groups like Woman’s Guild, Youth, Boys and Girls Brigade, and Christian Education. It shall also approve all expenditure of funds held by the Church Groups.
A14.43    Draw up annual statements of income and expenditure (and receive the same from each Church group) for record and submission to the Session.
A14.44    Keep ordinary revenue of the congregation separate from all funds raised for other functions of the Church.
A14.45    Ensure the Maintenance of the Ministry Fund takes the first priority on all ordinary revenue or as the Session may direct.

Salaries of Church Workers
Ministers and evangelists
A14.46    The following rules shall apply (see General Assembly Resolution 252):
A14.47    Maintenance of the Ministry Fund. The salaries of ministers and evangelists must invariably be a first charge see AI4.38.2 above on congregation funds. Under the present centralised scheme for the payment of ministers, Sessions are required to pay not later than 1st October, 1st January, 1st March and 1st June, not less than one quarter of their annual assessment by the General Assembly’s Standing Committee on Finance, for the Maintenance of the Ministry Fund. It is essential for the working of this centralised payments be made promptly, for without them, the ministers’ salaries and other centralised expenditure cannot be met
A14.48    Wage scales. The following extract from the manual of 1956 is quoted here for reference:
A14.49 “The wage scales approved from time to time by the General Assembly or the General Administration Committee are for the guidance of the Church courts. The Church shall make every endeavour to pay those workers in accordance with their appropriate scales and shall treat all unpaid sums as a debt due to them by the General Assembly’s Standing Committee of Finance or other court concerned. But, since the Church has no funds save what is contributed by its members and friends, these wage scales cannot be treated as a contract enforceable in a court of law for extraction of the debt from the committee or court concerned”

Other workers
A14.50           The salaries of other workers in the employment of the Church shall be governed by the terms of service agreed upon by the parties concerned at the time of employment.