2008 09 PROPOSALS FROM THE
COUNCIL ON FINANCE AND ADMINISTRATION
I. GENERAL POLICIES & PROCEDURES
A. All conference funds should be properly designated and remitted on forms provided by the conference
treasurer. Remittances should be sent monthly to:
MISSOURI ANNUAL CONFERENCE
UNITED METHODIST CHURCH
3601 AMRON COURT
COLUMBIA, MO 65202

Rev. Kendall A. Waller will serve as Director of Financial and Administrative Ministries, which includes
serving as Conference Treasurer and Statistician. Director of Administrative Services and Statistician.
B. The fiscal year for the United Methodist Church is the calendar year. In order to coincide, the fiscal year
for the Missouri Annual Conference shall be designated to be the calendar year and the conference books
are to close with the end of business on the thirty-first day of December.
C. All conference boards, teams, committees and task forces shall submit financial requests to the Conference
Council on Finance and Administration (CF&A), through the related office or center director. ,on forms
designated by CF&A. Requests shall include: (a) proposed budgets for the new year including a narrative
of how funds are to be used and; (b) explanation of how accumulated balances will be used. a missional
narrative of how funds are to be used; (b) fruit that has been generated by the ministry; (c) how the
ministry lives out the conference mission; and (d) explanation of how accumulated balances will be
used.
D. The conference budget is apportioned to the churches based on a percentage which is referred to as a
decimal. For 2009 2010, the decimal for each local church will be based on a single expenditure-based
factor: three years’ average of the expenses reported in Columns 64 thru 72 less column 71A (Pre-school,
Nursery School, After School and Mothers’ Day Out programs) of Statistical Table II as published in the
respective years of the Conference Journals – 2006, 2007, 2008 and 2009. No church’s apportionments
shall increase or decrease more than 30%. The Council on Finance and Administration will continue
reviewing the decimal formula each year.
E. All newly-established churches (not consolidations) in the Missouri Conference shall receive
apportionments on the following basis: In the second year following the chartering of the church,
apportionments shall be paid on the basis of 25% of the regular apportioned decimal; each year thereafter
the apportionment shall be increased 25% until 100% apportionment is reached and continued thereafter.
All new churches formed by the consolidation of two or more established congregations (and going to a
new location and with a new name), will pay apportionments based in the steps listed below. This must be
done with the recommendation of the Conference Congregational Development Team and notification to
the Council on Finance and Administration by July 1st of the year preceding the constituting of the new
congregation. The steps for the paying of apportionments are as follows: In the conference year in which the
church is duly constituted, it will pay one-third (1/3) of its normal apportionments. In the following year, the
church will pay two-thirds (2/3) of its normal apportionments. The congregation will pay one hundred percent
(100%) of its normal apportionments in year three and beyond.
If the Congregational Development Team identifies a need, because of special circumstances due to missional
considerations, the Congregational Development Team may recommend to the Council on Finance and
Administration a change in the apportionment formula for the affected church(es).
2009 Missouri Annual Conference B-37
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