D-2a World Church Budgeting and Audit Process

From the First Presidency

Resolution

Resolved, That World Conference Resolution 1315 be amended to read as follows (proposed deletions are indicated using the strike-out feature, and insertions are shown in bold):

World Church Audit and Budget-development Policy

  1. The World Conference shall establish a World Church Finance Board responsible for annually reviewing and approving the World Church audit, approving the annual Worldwide Mission Budget, and special appropriations. and making recommendations to the World Conference concerning special appropriations. The board shall present projections to each World Conference for annual budgets for the next inter-Conference period. These projections shall be based on the best estimates of potential church income and expenses, but they shall not bind the World Church Finance Board in developing and approving annual Worldwide Mission Budgets should circumstances change or income vary. The World Conference shall discuss these projections, and the input gained shall be considered by the World Church Finance Board in forming and approving these annual budgets.

  2. The World Conference may establish parameters for the World Church Finance Board in developing and approving annual Worldwide Mission Budgets

  3. The World Church Finance Board shall be presided over by the First Presidency and shall be composed of up to fifty-five forty-three (55 43) members as follows:

    • First Presidency (3)
    • Members of the Council of Twelve Apostles (12 3)
    • Presiding Bishopric (3)
    • President, High Priest Quorum (1)
    • Senior president of seventy (1)
    • Presiding evangelist (1)
    • Four (4) bishops elected by the Order of Bishops at World Conference to represent the order, with each elected for to serve a six-year term or until their successors are elected. Terms would be staggered so two (2) will be elected at each World Conference.
    • Thirty (30) members elected by the World Conference to represent the church at-large, with each elected for to serve a six-year term or until their successor is elected. Terms would be staggered so fifteen (15) would be elected at each World Conference

  4. The First Presidency is authorized to appoint board members when vacancies occur between World Conferences. These appointments must follow the same criteria for the vacancy being filled.

  5. The bishops elected by the Order of Bishops as members of the World Church Finance Board shall be church members in good standing, may be current employees of Community of Christ in local or World Church jurisdictions, and may not serve more than two (2) consecutive full (six-year) terms without a three-year break in service. A term completed by a person appointed to fill an inter-Conference vacancy is not a full term.

  6. Individuals elected by World Conference as members of the World Church Finance Board shall: be church members in good standing, shall not be current employees of Community of Christ in local or World Church jurisdictions, and may not serve more than two (2) consecutive full terms (six years) without a three-year break in service. A term completed by a person appointed to fill an inter-Conference vacancy is not a full term.

    • be church members in good standing,
      • not be current employees of Community of Christ in local or World Church jurisdictions, except that, where an employee of the church in a multi-nation jurisdiction is nominated for election, the First Presidency may accept such a nomination,
      • not serve more than two (2) consecutive full terms without a full-term break in service,
      • understand that a term completed by a person appointed to fill an inter-Conference vacancy is not a full term.

  7. The Worldwide Mission Budget shall provide funds to cover travel expenses as requested by World Church Finance Board members.

  8. The First Presidency, in consultation with the Presiding Bishopric, shall make nominations to the World Church Finance Board for election by the World Conference. In addition, each World Conference shall allow nominations from the floor. These nominations shall occur early enough to allow biographical sketches of the nominees to be available to the World Conference before the election. In the nomination process, attention shall be given to balanced representation, including factors such as vocation, geographic residence, age, gender, church leadership experience, and church jurisdiction. The First Presidency shall form the specific procedures to conduct voting, including use of prevailing technology as appropriate. The fifteen (15) individuals receiving the highest number of votes shall be declared elected. The First Presidency shall provide the specific procedure in the event of ties.

  9. The First Presidency shall appoint a team to handle preliminary preparation of the budget. This committee shall be composed of World Church personnel responsible for church programming, finance, and field ministries.

  10. The annual audit and budget shall be made available on the church website. The Herald shall publish an annual report on the audit and budget, and a A summary report shall be printed annually in the Herald and made to each World Conference.

Background Statement

World Conference Resolution (WCR) 1315 establishes the World Church Audit and Budget-development Policy. The budget projections approved and submitted to the World Conference by the World Church Finance Board in accordance with WCR 1315 are estimated projections, and the World Conference approval does not bind the Finance Board in developing and approving the annual Worldwide Mission Budget or special appropriations. Thus, having these projections approved by the World Conference unnecessarily takes up legislative time that can be better utilized by the body. This amendment eliminates the requirement to have these estimated projections approved by the World Conference. This amendment reduces the total membership of the board by reducing the number of world church leaders who serve by 12 positions. Additionally, the parliamentary authority (Article VIII of Community of Christ Bylaws) suggests including a phrase in sections that relate to terms of office to accommodate situations such as the inability to hold elections at normally scheduled dates. This phrase was not included in WCR 1315 as approved, and this amendment adds this phrase. Finally, this amendment allows the First Presidency to accept nominations of employees of the church who serve in multi-nation areas to ensure adequate representation on the board. Finally, the amendment provides clarification that a summary of the audit and budget will be printed in the Herald and reported to the World Conference with the full reports being provided on the church’s website