Budget Development & Oversight

The Budget Development and Oversight Committee prepares annual budget, recommends per capita, oversees current budget, and maintains three-year income projections. Meets 2nd Tuesday 3pm @ Presbytery Office.

Financial Matters

Mission Support & COVID-19 Resources

IRS Mileage Rates

Beginning January 1, 2019, mileage rate for the use of a car is: .58¢ per mile for business miles driven

Per Capita

Per Capita Rates for 2020

At the October 12, 2019 meeting, Presbytery approved an increase in the Presbytery Per Capita Rate from $19.43 in 2018 to $20.60 in 2019. The overall Per Capita Rate in 2020 will be:

  • Presbytery                     $21.63
  • Synod                             $4.10
  • General Assembly       $8.95
  • Total Per Member       $34.68

In theory, per capita covers the ecclesiastical expenses of the denomination—judicial, legislative, and related functions of the Church. This means the organizational costs of administering the church’s government as opposed to “mission” expenditures.

In practice, it is hard to draw a precise distinction between administration and mission. The custom of identifying funds for administrative costs has been one way governing bodies monitors such expenditures and is honest with God’s people about them. Learn more about Per Capita in our Per Capita Primer.

2019 Master Remittance Form

Explaining Per Capita

The Office of the General Assembly (OGA) has been working on resources to help PC(USA) members understand the ministries that are made possible through their per capita giving. The newest is a series of bulletin inserts that can be downloaded from the web. Each is available both in color and in grayscale, and there are formattable fields with space for congregations to customize the inserts with information mid councils provide about how the presbytery and synod use their portions of the total.

Four are available now:

  • A longer overview
  • Highlighting preparation for ministry
  • Immigration issues
  • General Assembly

Pieces focusing on several other topics are nearing completion, with others to come. Mid councils might choose to use their half of the insert to explain how they are involved in the particular theme—for example, for the insert “How did your pastor come to be a pastor,” a story about your inquirers and candidates for ministry and the work of your committee on preparation for ministry, or your work in Christian formation. Or, congregations may choose to use the General Assembly portion only.

Please encourage your congregations to make use of these resources.

Mission

Membership Purpose: The Budget Development and Oversight Committee is charged with engaging in good stewardship in the development and monitoring of the Presbytery’s budget. Its responsibilities include:

  • In consultation with committee chairs and Trustees, preparing an annual operating budget for the Presbytery and presenting it to Council for information and to Presbytery for a first reading in September and a vote in November each year.
  • In September, bringing to Presbytery for its approval a proposed Presbytery per capita assessment for the following year.
  • Overseeing the current year’s budget and recommending changes as necessary to deal with any surplus/deficit situation that may arise.
  • Maintaining a three-year income projection for planning purposes.

This committee shall establish and monitor the Presbytery’s annual budget through:

  • Development and oversight of a yearly line item budget for Presbytery.
  • Development of a budget-building process which incorporates input from committees of Presbytery. This includes educating and assisting committees in developing and implementing goal-directed budgets.
  • Recommending an initial working budget and challenge budget to Presbytery in May, and recommending a final working budget for adoption in November. This shall be a balanced budget which reflects Presbytery’s mission priorities.
  • Projecting future income and expenditures at least three years in advance, making these projections available to committees for their use in planning and to Presbytery for its use in the prioritization process.
  • Recommending to Presbytery financial procedures for the receipt and expenditure of funds as related to the development and oversight of the working budget.
  • Maintain computerization for the financial management of the Presbytery.

Members

2021

Sam King
(Downtown)

2022

Kristen Gerling
(Brockport)

Peter Judd
(Perinton)

2023

Joyce Parker
(Third)

Kay Fetterly
(Batavia)

Ex-Officio Members

Acting Presbytery Leader
Susan Orr

Treasurer
 Bob Mecredy
(Pittsford)

 Financial & Program Administrator
Cheryl Battaglia

 

 

Documents

2019 Voucher

2020 Investment Policy