# The Approval of a Budget



## KMBorg (Mar 17, 2016)

The current requirement of the RPCNA states: "The deacons should oversee a proposed budget for *congregational* approval..." (DCG 5.3.B, D-32). 

I'm curious on three points:

1. What are the practices of other congregations--especially those in NAPARC--regarding the approval and/or adoption of a budget?

2. Would you classify how a budget is approved as a circumstance of the "government of the Church" (WCF 1.6, see also 31.3)?

3. What is the historic practice among Presbyterian and Reformed churches on this, or where could I go to read more?


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## Edward (Mar 17, 2016)

I don't know that what we do is normative for the PCA, but our practices is to 

1) Have the finance committee consult with staff and draft a budget consistent with what the models show likely giving will be for the coming year
2) Present the proposed budget to the diaconate as a whole for review
3) Submit the budget to the session for review and approval. Either the Diaconate or Session can kick the budget back to the finance committee for revision. 
4) Inform the congregation of the budget and needs for the coming fiscal year.


PCA BCO 9-2.
It is the duty of the deacons to minister to those who are in need, to the sick, to the friendless, and to any who may be in distress. It is their duty also to develop the grace of liberality in the members of the church, to devise effective methods of collecting the gifts of the people, and to distribute these gifts among the objects to which they are contributed. They shall have the care of the property of the congregation, both real and personal, and shall keep in proper repair the church edifice and other buildings belonging to the congregation. In matters of special importance affecting the property of the church, they cannot take final action without the approval of the Session and consent of the congregation.In the discharge of their duties the deacons are under the supervision and authority of the Session. In a church in which it is impossible for any reason to secure deacons, the duties of the office shall devolve upon the ruling elders

9-4.
The deacons of a particular church shall be organized as a Board, of which the pastor shall be an advisory member. The Board shall elect a chairman and a secretary from their number and a treasurer to whom shall be entrusted the funds for the current expenses of the church. It shall meet separately at least once a quarter, and whenever requested by the Session. The Board of each church shall determine the number necessary for a quorum.The Board shall keep a record of its proceedings, and of all funds and their distribution, and shall submit its minutes to the Session regularly, and at other times upon request of the Session.


12-5.
The church Session is charged with maintaining the spiritual government of the church, for which purpose it has power: 

b. To examine, ordain, and install ruling elders and deacons on their election by the church, and to require these officers to devote themselves to their work; to examine the records of the proceedings of the deacons; to approve and adopt the budget;


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## Contra_Mundum (Mar 17, 2016)

Here are a few points, following my congregation's standard.

1) Remember, deacons are a _devolved_ function from the elders. If there are no deacons, the job of the deacons returns to the elders (doesn't go away).

2) Deacons, per Act.6:1-7, are responsible for the material needs of the congregation as they may be addressed by the church. These include care of a pastor and his family, along with other matters of disbursement to the physically needy.

3) Responsibility leads naturally to oversight of the collection of funds to be disbursed.

4) Deacons might then be most likely to know the state of the church's finances. Treasurers, though not always deacons, may reasonably be of their number.

5) This puts the deacons in position to track the collection over time, and perhaps be in the best position to offer a draft/proposed budget for congregations that plan annually. Most congregations I know do this, and often (usually either a BCO requirement or a by-laws requirement) an annual congregational meeting has as one major order of business approval of the budget. These are the people who will be called upon to fulfill that proposal.

6) Between draft and congregational approval is the work of session, the elders who actually approve the budget for presentation to the congregation.

I say, expecting the deacons to draft a budget is a proper method of delegation. I think it falls in the "wisdom" category, rather than a principle; a circumstance of church government, truly.


***********************

The following may be of some use, from the earliest Scottish Presbyterians:



The _First Book of Discipline_ (1560) 

8th Head, Touching the Election of Elders and Deacons, etc
..........
"The office of the deacons, as is before declared, is to receive the rents and gather the alms of the church, to keep and distribute the same, as by the ministry of the kirk shall be appointed. They may also assist in judgment with the ministers and elders, and may be admitted to read in the assembly if they are required, and are found able thereto. 

------------------

The _Second Book of Discipline_ (1578) 

Chapter 8
*Of the Deacons and Their Office, the Last Ordinary Function in the Kirk*

1. The word diavkono" sometimes is largely taken comprehending all them that bear office in the ministry and spiritual function in the kirk. But now, as we speak, it is taken only for them unto whom the collection and distribution of the alms of the faithful and ecclesiastical goods do belong.

2. The office of the deacons so taken is an ordinary and perpetual ecclesiastical function in the kirk of Christ. Of what properties and duties he ought to be that is called to this function, we remit it to the manifest scriptures. The deacon ought to be called and elected as the rest of the spiritual officers, of the which election was spoken before.

3. Their office and power is to receive and to distribute the whole ecclesiastical goods unto them to whom they are appointed. This they ought to do according to the judgment and appointment of the presbyteries or elderships (of the which the deacons are not), that the patrimony of the kirk and poor be not converted to private men's uses, nor wrongfully distributed.​
Chapter 9
*Of the Patrimony of the Kirk, and the Distribution Thereof*
..........
"3. The ecclesiastical goods ought to be collected and distributed by the deacons, as the word of God appoints, that they who bear office in the kirk be provided for without care or solicitude. In the apostolical kirk, the deacons were appointed to collect and distribute whatsoever was collected of the faithful, to be distributed unto the necessity of the saints, so that none lacked among the faithful. These collections were not only of that which was collected in manner of alms, as some suppose, but of other goods, movable and unmovable, of lands and possessions, the price whereof was brought to the feet of the apostles. This office continued in the deacons' hands, who intromitted with the whole goods of the kirk ever, aye and while the estate thereof was corrupted by Antichrist, as the ancient canons bear witness." 

Chapter 12
*Certain Special Heads of Reformation Which We Crave*
..........
12. As for the kirk rents in general, we desire the order to be admitted and maintained amongst us that may stand with the sincerity of God's word and practice of the purity of the kirk of Christ; to wit, that as was before spoken, the whole rent and patrimony of the kirk, excepting the small patronages before mentioned, may be divided into four portions: one thereof to be assigned to the pastor for his entertainment and hospitality; another to the elders, deacons, and other officers of the kirk, such as clerks of assemblies, takers up of the psalms, beadles and keepers of the kirk, so far as is necessary; joining therewith also the doctors of schools, to help the ancient foundations where need requires; the third portion to be bestowed upon the poor members of the faithful, and on hospitals; the fourth for reparation of the kirks and other extraordinary charges as are profitable for the kirk; and also for the common weal, if need require.

13. We desire, therefore, the ecclesiastical goods to be uplifted [collected] and distributed faithfully to whom they appertain, and that by the ministry of the deacons, to whose office properly the collection and distribution thereof belong; that the poor may be answered of [assured] their portion thereof, and they of the ministry live without care and solicitude; as also the rest of the treasury of the kirk may be reserved, and bestowed to their right uses. If these deacons are elected with such qualities as God's word craves to be in them, there is no fear that they shall abuse themselves in their office, as the profane collectors did before.

14. Yet because this vocation appears to many to be dangerous, let them be obliged, as they were of old, to a yearly account to the pastors and eldership; and if the kirk and prince think expedient, let cautioners be obliged for their fidelity, that the kirk rents in no way be dilapidated.

15. And to the effect this order may take place, it is to be provided that all others intromitters with the kirk rents, collectors general or special, whether it is by appointment of the prince or otherwise, may be denuded of further intromission therewith; and suffer the kirk rents in time coming to be wholly intromitted with by the ministry of the deacons, and distributed to the use before mentioned.​


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## PuritanCovenanter (Mar 17, 2016)

Kyle, According to what I assumed and asked about, your presentation is leaving out portions of the Directory concerning the involvement of Elders and what is presented to the congregation. I will find out more.


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## KMBorg (Mar 17, 2016)

PuritanCovenanter said:


> Kyle, According to what I assumed and asked about, your presentation is leaving out portions of the Directory concerning the involvement of Elders and what is presented to the congregation. I will find out more.



I'm not sure what you're getting at Randy. Sure, the deacons are to prepare a budget in conjunction with the session. My concern, however, is primarily with the *approval* of a budget which at this moment in the RPCNA is not a duty of the session but of the congregation as cited above from the _DCG_.

Cheers!


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## KMBorg (Mar 18, 2016)

Thanks Bruce! This was tremendously helpful!


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## PuritanCovenanter (Mar 18, 2016)

So your question is more concerned with the needed approval by the congregation and where that came from in a historical context? 



KMBorg said:


> PuritanCovenanter said:
> 
> 
> > Kyle, According to what I assumed and asked about, your presentation is leaving out portions of the Directory concerning the involvement of Elders and what is presented to the congregation. I will find out more.
> ...


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## tangleword (Mar 18, 2016)

In most NAPARC churches I have been members at someone draws up the budget such as finance committee, trustees in the OPC, deacons or session, it is approved and/or modified by the session, then it is submitted to the congregation (or really normally the corporation) for voting to approve as submitted or to amend it then approve. I have seen this in PCA, ARP and OPC churches, if that helps.


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## Andrew P.C. (Mar 20, 2016)

KMBorg said:


> The current requirement of the RPCNA states: "The deacons should oversee a proposed budget for *congregational* approval..." (DCG 5.3.B, D-32).
> 
> I'm curious on three points:
> 
> ...


Is the approval of a budget considered a "circumstance"? Yes. Is there spiritual significance in the approval or voting of a budget? No. Then it's circumstance. However, there might be spiritual significance in what you're voting for that might be an issue.


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