The financial reports contained in these pages are made available for the convenience of our members, congregations, presbyteries, and synods. The information in these reports is compiled monthly and unless noted, has not yet been audited.

To help you interpret the information in these reports, we'll explain a little about our operating budgets and some of the terminology we use.

The Mission Budget

It is through the kind and generous contributions of individuals, congregations, presbyteries and synods that the Presbyterian Church (U.S.A.) is able to provide monies for mission programs such as evangelism, church development and redevelopment, women's, youth and racial ethnic ministries, social concerns, educations and leadership training.

Through commitments from their adopted budget each congregation contributes to support the basic mission of the whole church. Basic mission support includes both

• Shared, or unrestricted gifts, which are used where needed to fund the church's total mission adequately, and
• Directed gifts by which Presbyterians restrict the use of their money to particular programs.

From Albuquerque to Zimbabwe and in all 50 states and 66 countries in between, your basic mission support dollars provide missionaries, theological education and resources and services.

The Per Capita Budget

The payment of the per capita apportionment can be seen as a sign of healthy relationships within the church, giving tangible witness to the unity and wholeness promised to us in Jesus Christ, and is a way of sharing the costs that equitably belong to the whole Presbyterian Church community expressing the essential unity of the church.

It has been said that per capita apportionment is like a utility bill. Just as we pay for heat, light, water, and telephone in order to remain connected to the utility systems and benefit from the services provided, we also pay per capita so that the Presbyterian system can function on behalf of all of us. It is the necessary linkage in our connectional system. Each presbytery is responsible for the timely payment of per capita for the current year.

Description of Reports

Monthly Mission Financial Reports compare budget to actual for both receipts and expenditures. A comparison to prior year is also shown.

Presbyterian Mission Program Fund is described as a fund composed of all unrestricted and uncommitted receipts and assets intended for the support of the General Assembly Mission Program.

Financial Statements includes the audited financials for the prior year, and monthly statements for the current year.

Mission Budgets for the current year and one upcoming year are made available.

Mission received for the previous year by Presbytery reports the mission received by category.

Per Capita Financial Reports compare budget to actual for both receipts and expenditures. A comparison to prior year is also shown.

Financial Implications Leadership Briefing
A PowerPoint presentation covering the financial implications result from proposed items (program, task group, study, policy development, publication, etc.) brought to the General Assembly, which have financial costs. The presentation provides:

• A definition of Financial Implication
• An explanation of items that generate a Financial Implication
• A look at which budget is impacted
• The Financial Implication Process
• Questions should you ask

Note: PowerPoint slideshow. For best results, right-click the link (or click and hold for Macintosh), select "save target as" and save the document to your desktop for viewing and printing.

• PowerPoint Show for Financial Implications Leadership Briefing
  (16.9 MB .ppt file)
• PowerPoint Show for General Assembly Council Mission Budget Orientation (21.0 MB .ppt file)