Budget Authority

 

Why now? To effectively manage church funds, there must be a meeting of the minds (agreement) on what authority the budget carries. As we look to bolster our fiscal accountability, we should concurrently shore up some areas where we have operated on individual presumptions for decades. I have included various perspectives for consideration, including my draft and a prompt for yours.

From the Federal Perspective. Budget Authority (BA) is the authority provided by law to enter into obligations that will result in immediate or future outlays. It may be classified by the period of availability, by the timing of congressional action, or by the manner of determining the amount available.

Family Budget (many, not all). This is a strict to-the-penny layout of how every cent with be allocated. There is no debate or discretion to alter the budget, well, until the first time someone uses the phrase, but we need it. Typically, this is a set-the-numbers within the expected income, and hope it works, and there is nothing unexpected ahead. Multiple revisions are often needed.

Cavalier Budget. Words and numbers are used for the sake of display, but at best, they are a guide. This is often the first draft of a family budget when the family is reluctant to do the budgeting work.

From the Oklahoma Municipal League.

Budgets, Do I really have to have one? Who is responsible for creating the budget? Are there legal deadlines?

Who is responsible for creating the budget? Are there legal deadlines?

Developing a Budget is a never-ending process. It begins the moment you begin your fiscal year and ends, only to begin again.

There are two basic budget options for Oklahoma municipalities. The Municipal Budget Act (11.O.S. §§ 17-201 through 17-216) and the Estimate of Need Law ( 68 O.S. §§ 3001 through 3033 & 62 O.S. § 461). You will need to determine which one is Applicable to your municipality.

It will depend on your form of government on who prepares the budget.

Aldermanic form of Government - Mayor prepares the budget

Council-Manager form of Government - City Manager prepares the budget

Strong-Mayor form of Government - Mayor prepares the budget

Town form of Government - Council prepares the budget

The legal deadlines for municipalities under the Municipal Budget Act are as follows:

Chief Executive Officer must submit the budget to the Governing Body thirty (30) days prior to the beginning of the fiscal year. (June 1st)

Governing Body must hold a public hearing on the proposal no later than fifteen (15) days prior to the beginning of the fiscal year. (June 15th)

Notice of the date, time and place of the hearing together with the proposed budget summary shall be published in a newspaper of general circulation in the municipality not less than five (5) days before the date of the hearing. (June 11th)

Governing Body must adopt budget by resolution at least seven (7) days prior to the beginning of the fiscal year. (June 24th)

Adopted budget must be filed with the State Auditior & Inspector and Municipal Clerk on or before the first day of the fiscal year. (July 1st)

Within fifteen (15) days after filing with the State Auditor & Inspector, any taxpayer may protest alleged irregularities.

The legal deadlines for municipalities under the Estimate of Need Law are as follows:

Governing Body must begin preparing Estimate of Need and report of revenues, the first Monday in August. (1st Monday in August)

Excise Board convenes July 1, to set schedule for public meetings. (July 1st)

Prepare Estimate of Needs. (by September 1st)

Submit financials and needs of estimate to county excise board.

Incorporated towns by August 22^nd. Cities by August 27th

Publication affidavit filed at least 5 days after budget filing.

 

Presbytery Budget is formulated by committee input (generally formed in the summer meetings), the moderator, and the finance committee.  Committee requests should be as detailed as practical. Unlike the local church sessions, the finance committee will apportion the budget expense among the several congregations of the presbytery.

 

For the Church Budget (Tom’s Draft)

The budget is the authority for designated individuals to obligate and expend funds. It is in effect for a prescribed period, typically 12 months. It may be changed or modified by the same authority that established it (in this case the session).

The budget organization is the line item. Many line items are the sum of other line items. Budget amendments typically are addressed by the line items affected and the total. While funds may be obligated absent the presence of funds, all expenditures are subject to the availability of funds.

It is binding upon those authorized to expend funds, but recognizes that sometimes, the dynamic nature of the organizational mission creates gaps in reconciliation, and expenses may unintentionally exceed the authorized funds. The overspending need not result in punitive action, but further expenditure must cease until more funds are authorized.

To best manage a budget, Fund Administrators (FA) should be assigned where possible. All expenditure within a specific line item should be routed through and approved by the FA. In the small church, the FA expends most of the funds authorized by the budget line item.

Funds may not be moved from one line item to another unless approved by the session, even when the same FA manages both/all. Some purchases involve multiple line items. In those cases, FAs need to be especially attentive to those obligations and expenditures within their purview while coordinating with other FAs. In practice, most FAs are just managing a check register as they are also the exclusive expender of the funds authorized.

Your Draft

 

 

Priority-Based Budgeting

In the following synopsis, substitute the word “church” for the word “community” as you consider the process.

Priority-based budgeting is a budgeting approach that prioritizes programs and services based on their relative importance to the community. Here are some key aspects:

Principles: It emphasizes prioritizing services, questioning past spending patterns, and ensuring transparency and accountability.

Resource Allocation: This method focuses on efficient resource utilization by directing funding towards higher-value services while scaling back or eliminating lower-value ones.

Process Steps: The budgeting process involves identifying available resources, defining priority results, evaluating programs, and comparing them against these priorities.

Community Focus: It allocates funds based on community needs rather than previous expenditures, ensuring that the most critical services receive adequate funding.

This approach helps organizations make informed decisions that align with community priorities and improve overall service delivery.

 

Priority based budgeting

https://mrsc.org/getmedia/CB4C52F4-29D5-4D6B-93F4-512795BF0A9B/gfoa-priority.aspx

https://envisio.com/blog/the-advantages-and-disadvantages-of-priority-based-budgeting/

https://theleadpastor.com/church-management/how-to-create-a-church-budget/#h-what-are-the-key-components-of-a-church-budget

 https://www.fylehq.com/blog/church-budgeting

Unfunded Deficiencies

 

The following items are considered necessary, but acquisition was not regarded as urgent. There are insufficient funds for most of these. There are no current estimates as to cost.

Sign

Pews or Chairs

New Van

Van Protection Structure

Youth Center Plus $2M

Moderator Report May 2025

 

Moderator Report

May 2025

 

School’s out. VBS season is upon us. That is followed shortly by camps. Hello Summer!

Seek Justice. Love Mercy. Walk Humbly with your God. Micah 6:8

Our standing committees have not met for some time. They have atrophied to the point that they no longer exist, but we have had some activity in these functional areas.

Missions.

Stott-Walace info posted to Read Board. Inclusion in the agenda upon request.  

Worship.

It was good to have a special for Resurrection Sunday. Thanks to Lori Schneberger for continuing the student-led Baccalaureate service this year.

Education

Rodney Chilton is our Sunday School Superintendent. He will provide a quarterly report to the session.

Building and Grounds.

I cleaned out the paint from the storeroom, used what I could, and removed the residue from the floor as much as possible (without stripping too much of the original floor paint with that which had leaked and hardened). It may not be pretty, but it’s not a fire hazard anymore. Derrick will submit an estimate on what to do next regarding lights, and thinks the entire front door framing might need replacing. I upgraded the signage on the front doors.

In the all things considered category, the manse has recurring plumbing problems, primarily attributable to roots. We average about one plumber call per year. There is an ongoing list of items that need to be repaired.

I have been spraying around the building with some limited success. I’m trying to keep all vegetation away from the AC units and the rock bed next to the Yaupon Hollies. I would like to do something with the north side of the building, which is not highly visible but frequently gets overgrown with weeds.

Recommendation 1: That Tom be allowed to experiment with landscaping on the north side of the building.

Fellowship

The meal for the Dorman’s was very much appreciated. The next 5^th Sunday is 29 June 2025.

Other

Finances. We have expended our budget for funeral expenses. Our Presbytery expense (travel and hosting) is about exhausted (guestimate—I am not the FA).  Arlington was expensive but really added only about $100 over the norm. An estimate of the required hosting funds must be determined (estimated and compared with the balance remaining) to see if a budget amendment is needed or we will host Presbytery on the cheap.  If you recall, we disbursed the Backpack Ministry funds at the beginning of the fiscal year, so these funds are fully expended as well. Also, the Jr/Sr youth and K-6 Youth Expense (stipends) have not been disbursed this year (about $1000).   Another $2000 is due to be disbursed for camp and up to $500 for VBS. In addition to the recurring big-ticket expenses—insurance ($2325 – 4X per year—the next payment should be on April’s report) and OUO ($2100 2X per year—the next payment is scheduled for September), we are due another cumulative disbursement of about $3500. For the line items noted.

Budget. I suggest that the session define the budget authority for this body. I imagine that with the variety of backgrounds and experiences on the session, no two people have quite the same perception. This is more important when the budget is tight, but it will serve sessions going forward regardless of fiscal standing. I have provided budget guidelines from various sources and will make this a June agenda item only if the session requests. I will provide no budget information/worksheets for the Elder Retreat.

Fiscal Discipline and Accountability. So far, there have been no responses to my posts about another person to help with finances. I added some verbiage to my latest request seeking the tech-savvy. This is a double-edged sword as to whether it increases interest or scares off possible candidates, but it is surely a need in our age.

Pastor Turnover. It’s time to talk search committee structure and when to start building it. The POA&M targets 1 July 2025. It’s important that before these people are actually put to work, the session needs to be able to articulate in one accord the parameters of the committee as well as the who we are and who we are looking for parts that you have already begun. Somewhere in the planning and discussion, you need to discuss Danny Rush. We agreed that he would not be pressured into stepping into something that he may or may not be ready for, but surely there needs to be a conversation among the session elders, and at some point with Danny. Danny goes to resident PAS this summer and should better grasp where he stands in relation to his studies and calling. I would think that by the Elder Retreat, he might have a realistic idea of what he is up for beyond his studies.

In the alternate course of action mode, you may (or may not) want to consider the Baptist approach (not ubiquitous by any means) to filling the pulpit after I am gone. Sometimes they are in no hurry so that they can build their war chest, that is to save money for a while by not having a pastor to pay. Food for thought.

As you continue discussing expectations of the next pastor, you may want to consider whether these areas that surfaced in last year’s discussions are expected of your next pastor. Remember that regardless of whether the pastor is an employee or an independent contractor, a meeting of the minds (agreement) at the front end of the process generally produces the best fruit and least conflict.

These may not need to be in the announcement, but the search committee should be conversant with these. You don’t want to fly someone out here only to find out afterwards that one or more of these would eliminate us from their consideration.

Also, I have included in your hard copy packages the 2024 Clergy Compensation Survey.

Bulletins – Sourcing, preparation, printing, and distribution

Liturgists – Scheduling and promulgation

Prayer List – Compilation and promulgation

Website – Create and manage a website (FB page) for Burns Flat CPC

Some Caretaker Duties

·         Sunday Open and Close (Usually 8 am until all leave [normally by 12:30 pm]).

·         Church Building Key Manager

·         Oversee Janitorial contract, supply requests, and performance

·         Property Manager for the Manse.

 

For all the thinking and planning involved, you must trust that God will send us who we need. We also need to do our part. Pray, trust, do your part, and trust some more. It benefits us as much as it does the process.

Disposition of Old Copier and Supplies. The old was discarded, and the toner cartridges were taken to Christi’s Thrift Shop.

Evangelism. We have approximately 200 GOD LOVES YOU – LOVE ONE ANOTHER WRISTBANDS on hand.  We did not budget for any this year. I will likely place a personal order later this year. If you think we need any for the remainder of the year, adding them to my order would be advantageous to both (once you decide what, if anything, to budget). There is a little discount for volume.

QR Code Link to Online Giving.  I still need the URL to our specific part of the Subsplash website. This is for the online postings. The QR code for printed materials is working fine.

Trustees. Trustees generally work with matters of real property. While the Presbytery is the owner of the property (some rulings say joint owner with the local congregation, but the traditional thinking is that ownership of real property and ordination are the exclusive domain of the Presbytery). The trustees act as executors of the estate in many aspects. We should at least have something in writing as to who they are. This is an agenda item.

The next meeting is scheduled (by our 3^rd Sunday model) for 15 June 2025. That’s Father’s Day. We have met on Father’s Day before. If we change it, we should go later in the month rather than sooner, as sooner will be right on the heels of VBS—agenda item.

Action between meetings. Based on sporadic response to electronic requests for the session to approve/deny something between meetings, I will word the requests I receive going forward as “Absent objections…” This is the silence is consent mode and should address most situations. I have done this when the request originates with me and the answer is predictable. I will apply it across the board in the future. Should the matter require significant discussion, I will call a meeting of the session in ample time to deal with the request.

Tom Personal, I will be away on 25 May 2025. Please remember the Gideons in your pulpit supply listings.

 

Projects in Search of a Champion.  

Dates for Planning Purposes.

Unfinished Business.

Previous Reports

 

Moderator's Report for the 2018 Elders' Retreat

Moderator’s Report for the Elder Retreat

August 2018

We have been blessed with rain, but still pray for more.  This is Oklahoma.  Summer ministries are complete.  The school year begins to take hold of the community again.  Much is happening in the life of this body of believers.

Please talk with your elders about what’s happening.

Updates

Connecting the Disconnected.  We are still connecting.  We must not leave this as a fall event in which we check the box once or twice.  Connection is the starting point.  Inclusion is the goal.  We must have eyes to see the new faces in the congregation, meet with them, and start to get to know them right away. All should be equipped with gospels and GOD LOVES YOU wristbands.

Chewy Tuesdays was a success.  Pat and Marcee did a great job as coordinators.  Many were blessed!

Backpack Ministry. We gave out 92 backpacks full of supplies and made connections with many families.  The church spent $1000 from its budget and received other donations.  Donations made now help us buy in the offseason.

Online presence.  We continue online with a blog-based website and FB page.  Our FB live is hit or miss.  Church history is back online!  More to follow.

Coffee Talk.   Breaking until the fall.

Building Loan. The loan will be paid off before the end of the year!

Walk A Block for Jesus.  The turnout was average, but we prayed in many places, made many contacts, and had some attend worship the following Sunday.  The WAB came in slightly under budget.

October Presbytery Host.  Kathy Stegall and Robert Wascom are co-coordinators.  Please attend the worship service at 9 am on 20 October.

Food.  We continue to give out food and good news on a regular basis. 

Church Historian.  Carl Hose and Lynn Ferrari have stepped forward and become the new church historians.  I have challenged both to get the stories that make our history come alive. This includes oral and video.  Please help.

Session Clerk.  Pat Stuart has stepped forward to be the new Session Clerk.  We recognized Gene for his service at the retreat.  Thank you Gene Reeves!

Budget.  The FY 19 budget is $149,842.  We are blessed to be a blessing.

Challenges

Worship.  We still need a viable worship committee.

Memory Verses.  We continue these each Sunday but with less fidelity than at first.  They are not being recited in all Sunday School classes every week, and fewer children seem to be learning them outside of the worship service.  This is a matter of efficacy.  This is one way that we change direction in our community.  Let’s re-ignite the memorization fire.  This is God’s word!

2020 – The Year of the Bible.  Ask your elders about this.

A Time for Children.  A decade ago, the session asked that I do the children’s lesson, so the kids would get to know me.  I think that most of them have come to know me.  I will continue the memory verse with them but would ask that we look for qualified volunteers to do a short children’s message/object lesson.  I have materials but would like someone else to do a special lesson each (or most) Sundays.  Talk with Tom until we get an education committee.

Worship in Drama.  Except for the short dramas that Joe Thompson and I do, this ministry has atrophied due to many reasons, but mostly busyness.  Pray for this ministry. It reaches some that traditional messages do not.

Building & Grounds.  The session is still doing the work of the Building & Grounds committee. We need a viable committee.  Dean McConiha has stepped up to be the committee chair.  Now we need to fill out the committee.

Church Van.  So far, the van (1999 model) is holding up, but we need to plan for the future.

Education.  The session has been only level of oversight on curriculum.  There is no education committee.  Sunday School Superintendent needs to sit in on some classes, especially children and youth.  We need a committee.

Playground Project.  This is stalled again though the concrete is set, and the GaGa Pit is in place (and is being used).  Brian Schneberger leveled the dirt around the concrete base.  The basketball goal remains in the storeroom.  We have had an additional donation of $1500 and perhaps more on the way.

Southeast Corner Project.  This is still in concept phase. 

Reverence.  We are comfortable with each other and in God’s house but sometimes we forget we are to be reverent.  There is a lot of conversation during hymns, prayer time, and other corporate elements to our worship.  We love fellowship but sometimes it overshadows our worship.  (Leviticus 19:30)

Ministerial Alliance.  Pray for all the churches in our community.  The Church of Christ is without a pastor again.    All have challenges.

Security.  Cameras are installed.  Procedures need attention.

Local Benevolence.  We have helped many people this FY—more than all previous years.  We are generous.  With those in this body whom we help, we are extraordinarily generous. We are blessed to have funds to help those in need.  We have met local needs with over $2700 this Fiscal Year.

Connecting Senior Adults and Youth.  We talked about connecting our senior adults with our youth via technology (e.g. kids teaching grandma how to use a smart phone or watch our FB live service at home when they can’t make it in).  We need a champion for this project.

Opportunities

Breakfast for the Teachers.  We have added this as a recurring ministry.

Birthdays.  Larry Walker will remember to lead us to sing Happy Birthday on the last Sunday of each month.

Cumberland Presbyterian Children’s Home.  We will show some CPCH videos over the next few months. Perhaps the director will speak to us on 21 October.

Gayla Hite Israel Presentation.  Gayla will share pictures and stories of her Israel trip on 29 August 2018.

Children’s’ Choir.  We will seat the elementary school children in the choir section on the last Sunday of this Year.  This may become a recurring thing.

Tom Unique

Summer Routine.  If you don’t see my truck in the morning, stop in anyway.  I probably walked and plan to continue until the weather tells me otherwise.

Nominating Committee.  I am Mission Synod’s representative to the Denominational Nominating Committee and will be absent 1 Sunday each year to meet in Memphis, Tennessee.

Oklahoma Pastors Meeting.  The Oklahoma pastors meet at the Clinton CPC on 19 October (the day prior to Presbytery).

Other connections.  On 11 November 2018, I am preaching at the Marlow CPC.  It’s Veterans Day and the Marine is preaching unity. Service at 6 pm.

Vending Machine.  I am always on the lookout for ways to eliminate the transactional and increase the transformational part of our discipleship as a church. 

Pulpit Supply.  9 September – Gideons.

2019:  6 & 13 January – Rev. Amanda Swint

17 March – Meeting in Memphis – TBD