amount to be paid should include all appropriate service charges and taxes. Only conference related
calls will be paid by the conference treasurer.
8. Honorarium: List the amount to be paid and the individual’s Social Security number or Employer
Identification number. This information is required by the Internal Revenue Service and no voucher
will be paid without this information. Attach supporting evidence authorizing the honorarium to be
paid.
9. Other expenses: Be specific in listing the expense and include the invoice or customer number on
the voucher when applicable. Attach the original or copy of the bill or a paid receipt to the voucher.
Purchase orders or packing slips that are not invoices are not acceptable as supporting evidence.
10. Total expenses claimed: List the total amount of the voucher.
11. Payable to: List the person or institution to which the check is to be paid and the full mailing address.
12. Authorized by: To be signed by the official(s) of each agency who is authorized to sign the expense
voucher and the date signed.
J. K. Other Procedures and Policies:
1. The General Council on Finance and Administration provides blanket bond coverage for all
conference treasurers, and related staff members up to $1,000,000.00.
2. The books of all treasurers handling Conference funds will be audited and copies filed with the
conference treasurer. The conference treasurer’s books will be audited annually.
2. Each local church shall make provision for an annual audit of its finances. A report of the audit
shall be made to the annual charge conference. A local church audit is defined as “an independent
evaluation of the financial reports and records and the internal controls of the local church by a
qualified person or persons. The audit shall be conducted for the purpose of reasonably verifying
the reliability of financial reporting, determining whether assets are being safeguarded, and
determining compliance with local law, local church policies and procedures, and the Book of
Discipline.” (¶258.4d.). Suggested audit forms are included in Church Conference packets and
listed on the conference website (www.moumethodist.org)
3. Each local church committee on finance shall establish written financial policies to document
the internal controls of the local church. The written financial policies should be reviewed for
adequacy and effectiveness annually by the committee on finance and submitted as a report to
the charge conference annually. (¶ 258.4c) CF&A suggests the resource “Guidelines for Leading
Your Congregation 2009-2012 – Finance” for help in this task; the resource may be ordered from
Cokesbury (ISBN 9780687648917 for $2.95).
3. 4. The conference treasurer is required to keep all records of income, expenditures, and supporting
evidence for all paid vouchers for seven years.
IV. CONFERENCE RESERVE FUND
A. The Conference Reserve Fund helps the operation of all councils, boards, committees, commissions,
teams, or causes participating in conference funds by providing adequate cash flow.
B. The Conference Reserve Fund should be allowed to grow to, and be maintained at, a level equal to 10%
of the annual conference budget. Any monies of the Conference Reserve Fund not in demand shall be
invested with other conference funds according to the investment policies adopted by CF&A. Earnings
from investments shall be credited to and become a part of the Conference Reserve Fund unless
exempted by CF&A.
C. Special grants may be made from The Conference Reserve Fund as approved by CF&A; or by the
Executive Committee of CF&A when there is an emergency need.
D-12 2009 Missouri Annual Conference
Page 1  |  Page 2  |  Page 3  |  Page 4  |  Page 5  |  Page 6  |  Page 7  |  Page 8  |  Page 9  |  Page 10  |  Page 11  |  Page 12  |  Page 13  |  Page 14  |  Page 15  |  Page 16  |  Page 17  |  Page 18  |  Page 19  |  Page 20  |  Page 21  |  Page 22  |  Page 23  |  Page 24  |  Page 25  |  Page 26  |  Page 27  |  Page 28  |  Page 29  |  Page 30  |  Page 31  |  Page 32  |  Page 33  |  Page 34  |  Page 35  |  Page 36  |  Page 37  |  Page 38  |  Page 39  |  Page 40  |  Page 41  |  Page 42  |  Page 43  |  Page 44  |  Page 45  |  Page 46  |  Page 47  |  Page 48  |  Page 49  |  Page 50  |  Page 51  |  Page 52  |  Page 53  |  Page 54  |  Page 55  |  Page 56  |  Page 57  |  Page 58  |  Page 59  |  Page 60  |  Page 61  |  Page 62  |  Page 63  |  Page 64  |  Page 65  |  Page 66  |  Page 67  |  Page 68  |  Page 69  |  Page 70  |  Page 71  |  Page 72  |  Page 73  |  Page 74  |  Page 75  |  Page 76  |  Page 77  |  Page 78  |  Page 79  |  Page 80  |  Page 81  |  Page 82  |  Page 83  |  Page 84  |  Page 85  |  Page 86  |  Page 87  |  Page 88  |  Page 89  |  Page 90  |  Page 91  |  Page 92  |  Page 93  |  Page 94  |  Page 95  |  Page 96  |  Page 97  |  Page 98  |  Page 99  |  Page 100  |  Page 101  |  Page 102  |  Page 103  |  Page 104  |  Page 105  |  Page 106  |  Page 107  |  Page 108  |  Page 109  |  Page 110  |  Page 111  |  Page 112  |  Page 113  |  Page 114  |  Page 115  |  Page 116  |  Page 117  |  Page 118  |  Page 119  |  Page 120  |  Page 121  |  Page 122  |  Page 123  |  Page 124  |  Page 125  |  Page 126  |  Page 127  |  Page 128  |  Page 129  |  Page 130  |  Page 131  |  Page 132  |  Page 133  |  Page 134  |  Page 135  |  Page 136  |  Page 137  |  Page 138  |  Page 139  |  Page 140  |  Page 141  |  Page 142  |  Page 143  |  Page 144  |  Page 145  |  Page 146  |  Page 147  |  Page 148  |  Page 149  |  Page 150  |  Page 151  |  Page 152  |  Page 153  |  Page 154  |  Page 155  |  Page 156  |  Page 157  |  Page 158  |  Page 159  |  Page 160  |  Page 161  |  Page 162  |  Page 163  |  Page 164  |  Page 165  |  Page 166