Working Policy101GCWP101
2012 Syllabus
Working Policy101
SYLLABUS
GCWP101 – Introduction to Working Policy
Class Time – October 15, 2012 from 9:00-11:00 am
Class Location – General Conference Auditorium
Instructors – G T Ng, PhD assisted by five Professors
Textbook – General Conference Working Policy 2011-12
Course descriptionGCWP101 is an introductory course providing an overview of the General Conference Working Policy. Guest experts will explain the organization and structure of Working Policy. The uses and place of Working Policy in the life of the Church will be demonstrated through skits and dialogue.
Course outlineIntroduction “It’s in the Book”
Overview of Working PolicyOrganization and Administration –
Professor Lowell Cooper, MDiv, MPH
Departments and Agencies – Professor David Trim, PhD
Ministry and Training – Professor Jonas Arrais, DMin
IDE Policies – Professor Rosa Banks, EdD
Financial Policies – Professor Daisy Orion, MHA
Course objectivesUpon successful completion of this
course the student will:1. Understand the organization and
structure of Working Policy.2. Be able to locate needed
information in Working Policy.3. Appreciate the value of Working
Policy for church life.
Course requirements4. Class attendance is essential for
this course – 50% of the grade.5. Learning will be tested by five
quizzes – 50% of the grade.A complete set of resources for this class can be downloaded from:
http://www.leadershipdevelopment.adventist.org/curriculums/presidential2
Working Policy101
IDE PoliciesIllustration – Missionary ConcernsOverview – Professor Rosa BanksQuiz – Professor G T Ng
Financial PoliciesIllustration – Creative InvestmentsOverview – Professor Daisy OrionQuiz – Professor G T Ng
Questions and Answers
Conclusion
Report Cards
PROGRAM
Introduction
Scene One – Who produces Working PolicyScene Two – Working Policy is not a BibleScene Three – Uses of Working Policy
Overview of GC Working Policy
Organization and AdministrationIllustration – Dividing UnionsOverview – Professor Lowell CooperQuiz – Professor G T Ng
Departments and AgenciesIllustration – Dual CredentialsOverview – Professor David TrimQuiz – Professor G T Ng
Ministry and TrainingIllustration – Pastoral EducationOverview – Professor Jonas ArraisQuiz – Professor G T Ng
Working Policy101
IT’S IN THE BOOK
Scene 1
An Adventist Book Center, Friday afternoon
Working Policy101
IT’S IN THE BOOK
Scene 2
Friday night, a small group opening Sabbath
Working Policy101
IT’S IN THE BOOK
Scene 3
A Saturday night party, ten days later
Working Policy101
ORGANIZATIONAND
ADMINISTRATION
Professor Lowell Cooper
Working Policy101
“WHAT’S IN THE POLICY?”
Understanding General ConferenceWorking Policy
Working Policy101
WHAT IS “WORKING POLICY?”
General Conference Working Policy is the collection of the Church’s global leadership decisions regarding how entities live and work together.
Working Policy101
POLICY’S PURPOSE?
To protect the organization from:
individuals (autocratic, Lone Ranger types)merely reactive decision-makingwidely differing patterns of action
Working Policy101
RULE OR GUIDELINE?
Presents “agreed-upon” practices.Dynamic—policies can be changed!
Working Policy101
Mission, Vision, Values
Organization and Administration
Division Administration
Model Constitutions &
Bylaws
Denominational Employees
Working Policy101
SECTION A:
Mission
Vision
Values
Working Policy101
SECTION B:
Organization and Administration
Foundation and StructureHow the Church is
designedHow it operates
Working Policy101
• Operating principles• Outline of organization• The role of policy• Administrative
relationships
Working Policy101
SECTION BA:
• Annual Council, Church
Manual, Adult Bible Study
Guides
• Trademark policies
• Institutions—composition of
constituencies and boards
• Human relations (treating
people with fairness and
equality—with an exception
clause)
• Interdivision travel
• Records management
Working Policy101
SECTION C:
• Division territories
• Division councils and policy
• Union and local conference
sessions
• Interdivision employees
• Training of employees
• Polygamy
• Aviation
Working Policy101
SECTION D:
• Model governance documents (constitutions and operating policies)
Working Policy101
SECTION E:
• Denominational employees—
credentials and licenses
• Employee identifiers: base
division, citizenship,
independent transfers
• Calls for interdivision service
• Employee service record
• Conflict of interest and/or
commitment
Working Policy101
ORGANIZATIONAND
ADMINISTRATION
Quiz
Professor G.T. Ng
Working Policy101
DEPARTMENTSAND
AGENCIES
Professor David Trim
Working Policy101
DEPARTMENTS, AGENCIES, MINISTRIES, ETC.
• Up to 1901: there were no departments
• Today we have departments, agencies, associations, services (By-Laws, art. X, § 3), all governed by a group of policies enumerated from F through K.• FA–FY = Departments• G = White Estate• HA–HC = important
agencies• K = “Self-supporting
ministries”
Working Policy1018) FP – Publishing Ministries
9) FR – Sabbath School & Personal Ministries
10) FS – Stewardship Ministries11) FT – Legal Association &
Trust Services12) FW – Women’s Ministries13) FY – Youth Ministries
“F” POLICIES: DEPARTMENTS
1) FA – Adventist Chaplaincy Ministries
2) FB – Children’s Ministries3) FC – Communication4) FE – Education5) FF – Family Ministries6) FH – Health Ministries7) FL – Public Affairs &
Religious Liberty
Working Policy101
THE “MINISTRIES
• Nothing to do with Ministerial!
• Nine departments have the title “Ministries”• FA, FB, FF, FH, FP, FR,
FS, FW and FY:• Chaplaincy, Children’s,
Family, Health, Publishing, Sabbath School & Personal, Stewardship, Women’s and Youth Ministries
• Communication, Education, PARL and Trust Services – they surely perform a ministry but are not grouped that way.
Working Policy101
DEPARTMENTAL POLICIES
• All relatively short: eighteen sets of policies taking up 155 pages
• Contrast: four sets of policies on administration (B–D) = 145 pages
• Six sets of policies on IDEs, Volunteers = 181 pages
• Focus today: Departments• Thirteen are authorized by
the By-Laws (art. X, § 1)• But as some of you know,
there are fourteen listed under GC Departments in the Yearbook
Working Policy101
THE MINISTERIAL ASSOCIATION
• The fourteenth is the Ministerial Association
• It functions like a department and therefore is listed with them in the Yearbook, but it is officially not a department
• So integrally associated with the pastorate that it is not dealt with under the F group of policies
• There is a discrete set of policies relating to pastors, “L”, which Jonas Arrais will speak about shortly.
Working Policy101
FROM ASSOCIATIONS TO DEPARTMENTS
• Ministerial is an exception• Once, there were no
departments and only associations and societies
• These were separate, independent bodies:• had their own
constitutions• their own legal boards • their own annual
constituency meetings, separate from the General Conference and Conference meetings
Working Policy101
FAILURE TO COORDINATE
• This was fine when the church was largely limited to North America and only a few countries in Europe
• But as it spread, this system proved a failure
• Because the associations were independent legal corporations, it was very difficult for church leaders to coordinate and plan strategically
Working Policy101
THE 1901 REFORM
• At the 1901 GC Session, the associations and societies mostly were wound up
• Instead they became Departments.
• Each branch of the work (Health, Education, Sabbath School, Missionary, Publishing) still continued of course
• But each now became a department, at each level (Conference, Union, GC, later Divisions)
Working Policy101
THE 1901 REFORM
• Because all of these were represented at each level, but were under the officers at each level it was much easier for conference and union officers to plan for work across their territory
• But also easier for the departments to plan for their specific work at different levels
• Instead of competing, there was much greater cooperation
Working Policy101
SOME ASSOCIATIONS SURVIVED!
• International Health and Temperance Assoc. (founded 1890) – IHTA
• International Religious Liberty Assoc. (founded 1893) – IRLA
• Review and Herald Publishing Association
• Pacific Press Publishing Association
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SOME ASSOCIATIONS SURVIVED!
• But these operated differently:
• IHTA and IRLA sought (and seek) to influence outside the church—they are vehicles for two departments rather than being independent
• Both work (and still work) under departments• International Health &
Temperance Association is regulated by Policies governing the Health Ministries Dept. (FH 20)
• International Religious Liberty Association operates under Policies governing the Public Affairs and Religious Liberty Dept. (FL 20)
Working Policy101
SOME ASSOCIATIONS SURVIVED!
• Review & Herald and Pacific Press: both are called Publishing Associations but effectively operate like corporations
• Like other denominational publishing houses, they operated under Policies governing the Publishing Ministries Dept.: especially FP 35 though they are also referenced in FP 15 05
• RHPA and PP = the only publishing houses specifically referenced in WP (FP 35 15, no. 6)
Working Policy101
AGENCIES, CORPORATIONS, SERVICES (G, H POLICIES)
• Ellen G. White Estate • Adventist Development
and Relief Agency• Adventist World Radio• All three are separate
corporate bodies, not departments
• They do operate throughout the world but have their own boards and their own distinct legal existence
Working Policy101
AGENCIES, CORPORATIONS, SERVICES (G, H POLICIES) [CONTINUED]
• Adventist Mission: “It is not a department, but works with all departments.” (HC 05)
• It oversees church planting initiatives but they then operate under local entities (HC 10 no. 1, 15 10)
• Provides resources rather than administering them (HC 15 10, 15 20)
• “The Mission Awareness function of Adventist Mission is a communication function, not an administrative one.” (HC 20)
Working Policy101
DEPARTMENTSAND
AGENCIES
Quiz
Professor G.T. Ng
Working Policy101
MINISTRY AND
TRAINING
Professor Jonas Arrais
Working Policy101
L05 MINISTERIAL TRAINING
• L 05 05 General Provision The education requirement for entrance into the ministry shall be completion of the Ministerial Training Course as prescribed by the division committee.
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L10 MINISTERIAL INTERNSHIP
• L 10 05 Purpose of Plan
• L 10 10 Definition of term
“Ministerial Internship”
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L15 MINISTERIAL INTERNSHIP– PROCEDURES
• L 15 05 Length of Internship
• L 15 10 Number of Internships
• L 15 15 Wages of Interns
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L15 MINISTERIAL INTERNSHIP – PROCEDURES
• L 15 20 Rent Subsidies
• L 15 25 Financial Plan
• L 15 30 Licensure
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L15 MINISTERIAL INTERNSHIP– PROCEDURES
• L 15 35 Service Record
• L 15 40
Conference/Mission/Field
Responsibility
• L 15 45 Qualifications of
Candidates
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L15 MINISTERIAL INTERNSHIP – PROCEDURES
• L 15 50 Appointment of Interns
• L 15 55 Calling of Ministerial
interns
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L20 SEVENTH-DAY ADVENTIST THEOLOGICAL SEMINARY
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L25 LICENSED MINISTER– ROLE AND STATUS
• L 25 05 Responsibility and
Authority
• L 25 10 Delegating Ministerial
Functions
• L 25 15 Authorizing Ministerial
Functions
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L25 LICENSED MINISTER– ROLE AND STATUS
• L 25 20 Review of
Development
• L 25 25 Withdrawing
Authorization
• L 25 30 Ordination
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L30 MINISTERS FROM OTHER DENOMINATIONS
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L35 QUALIFICATIONS FOR ORDINATION TO THE MINISTRY
• L 35 05 Vital Concern of
Church
• L 35 10 Scriptural Counsel
• L 35 15 Spirit of Prophecy
Counsel
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L35 QUALIFICATIONS FOR ORDINATION TO THE MINISTRY
• L 35 20 Examination of
Candidates
• L 35 25 Service Before
Ordination
• L 35 30 Fostering Growth
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L35 QUALIFICATIONS FOR ORDINATION TO THE MINISTRY
• L 35 35 Licentiate
• L 35 40 Soul Winning as Proof
of Calling
• L 35 45 Nonministerial
Employees
• L 35 50 Not a Reward
• L 35 55 Ministry a Calling
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L40 ORDAINED TO WORLD CHURCH
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L45 PROCEDURE IN AUTHORIZING ORDINATION
• L 45 05 Authorization
• L 45 10 Ordination Ceremony –
Time/Place
• L 45 15 Ordination in Local
Missions/Field
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L50 EXAMINATION OF CANDIDATES FOR ORDINATION
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L55 ORDINATION SERVICE
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L60 SAFEGUARDING CREDENTIALS – THE INTEGRITYOF THE MINISTRY
• L 60 05 Union Responsibility
• L 60 10 Integrity of the
Ministry
• L 60 15 Integrity of
Organizational Officers
• L 60 20 Reasons for
Disciplining of Ministers
Working Policy101
L60 SAFEGUARDING CREDENTIALS – THE INTEGRITY OF THE MINISTRY
• L 60 25 Steps in Disciplining of
Ministers
• L 60 30 Counseling and Career
Guidance
• L 60 35 Rebaptism
Working Policy101
MINISTRY AND
TRAINING
Quiz
Professor G.T. Ng
Working Policy101
IDE POLICIES
Professor Rosa Banks
Working Policy101
FROM EVERYWHERETO EVERYWHERE
Working Policy101
When we send IDEs around the world, we need policies to guide
us.
Working Policy101
We are dealing
with…
They serve people with different needs
Different
people
Who serve in different fields – nursing, technology, ADRA, accounting, education, hospital administration, construction….
(846 IDEs at the end of 2011)
Working Policy101
SEVENTH-DAY ADVENTISTS– Working Policies M - Q
05 - General Provisions10 - Terms of Service15 - Special Appointments25 – Furloughs & OALs30 – Furlough Arrangements35 – OAL Arrangements40 – Schedule Service Cycles 45 – Eligibility for ALs50 – AL – Financial Arrangements55 – Freight Allowance60 – Bag. Allow. Furloughs65 – Baggage Allow. OAL70 – Ticket Purchase75 – Health Evaluations80 – Plans for Service/Study85 – Responsibility to the BD90 – AL-Gen. Prov. Rationale95 – Length of Service100 – Annual Leave Arrangements 105 – Length of Service & AL110 – AL – Fin. Arrangements115 – AL Ticket Purchase & Travel Arrangements
PTERMS OF
INTERDIVISION SERVICE AND
ANNUAL LEAVES
O5 – PR Arrangements10 – PR General Provisions15 – Ticket Purchase and Travel Arrangements20 – Rehabilitation Allowance25 – Freight Allowance30 – Baggage Allowance35 – Health Evaluations/ Healthcare Assistance40 - Extended Interdivision Service Allowance45 – Financial Settlement With IDEs and Children Who Elect Not to Return To the BD or Family Adopted Division, Where Applicable50 – Placing Permanently Returned IDEs55 – Discontinuance of Interdivision Employment
QINTERDIVISION
PERMANENT RETURNS
05 - Interdivision Service10 – Interdivision Policies15 – Definition of Terms20 – IDE Budget Code Plan25 – The IDE Family30 – IDE Spouse Employment35 – Interdivision Calls40 – Deferred Missionary Appointment (DMA)45 – Transfer Personal Funds50 - Medical Employees – Calling & Supplying55 – Self-Supporting Physicians and Dentists60 – Special Interdivision Transfers65 – Expenses of IDEs Transferred Between Divisions70 – Health Evaluations & Clearance75 – Return of Deceased IDE or Family Member80 – Taxation for IDEs
MINTERDIVISION
SERVICE POLICIES – GENERAL
05 – Arrangement with Inter- Division Appointees10 – Children Accompanying Parents15 – SDA Institute World Mission20 – Amortization General/ Professional Educational Indebtedness25 – Financial Assistance on Indebtedness30 - Fin. Asst. DMAs, LLU35 – DMA Approved Res., NA40 - Residency, Other Divisions45 – Financial Asst. to Nurses50 – Freight Allowance55 – Baggage Allowance60 – Personal Accident Ins.65 - Ticket Purchase/Travel Arrangements70 – Outfitting Allowance75 – Miscellaneous Financial Provisions
NINTERDIVISION
APPOINTEES
05 – Provision for Housing10 – Language Study15 – IDE Remuneration20 – HDC Allowances25 – NI/Social Security30 – Intra-division Move35 – Nondenominational Employment40 – Definitions: Elementary, Secondary, College/Univ.45 – Students Eligible for Financial Assistance50 – Educ. Allow. Elementary55 – Educ. Allow. Secondary60 – Educ. Allowance-College/ University65 – Visits of Older Children70 – Tuition Discounts75 – Medical Expense80 – Temporary Evacuation85 – Vacations Within HDC90 – Child Adoption95 – IDE Living Apart/Spouse100 – Single IDE Who Marries105 – Professional Fees
OINTERDIVISIONEMPLOYEES IN
THE FIELD
GENERAL CONFERENCE OFInterdivision Employee Policies
Working Policy10165 – Expenses of IDEs
Transferred Between Divisions70 – Health Evaluations & Clearance75 – Return of Deceased IDE or Family Member80 – Taxation for IDEs
MINTERDIVISION
SERVICE POLICIES –GENERAL
05 - Interdivision Service10 – Interdivision Policies15 – Definition of Terms20 – IDE Budget Code Plan25 – The IDE Family30 – IDE Spouse Employment35 – Interdivision Calls40 – Deferred Missionary Appointment (DMA)45 – Transfer Personal Funds50 - Medical Employees – Calling & Supplying55 – Self-Supporting Physicians and Dentists60 – Special Interdivision Transfers
Working Policy101
NINTERDIVISIONAPPOINTEES
05 – Arrangement with Inter- Division Appointees10 – Children Accompanying Parents15 – SDA Institute World Mission20 – Amortization General/ Professional Educational Indebtedness25 – Financial Assistance on Indebtedness30 - Fin. Asst. DMAs, LLU
35 – DMA Approved Res., NA40 - Residency, Other Divisions45 – Financial Asst. to Nurses50 – Freight Allowance55 – Baggage Allowance60 – Personal Accident Ins.65 - Ticket Purchase/Travel Arrangements70 – Outfitting Allowance75 – Miscellaneous Financial Provisions
Working Policy101
50 – Educational Allowance Elementary55 – Educational Allowance Secondary60 – Educational Allowance
College/University65 – Visits of Older Children70 - Tuition Discounts75 – Medical Expense80 – Temporary Evacuation85 – Vacations Within HDC90 – Child Adoption95 – IDE Living Apart/Spouse100 – Single IDE Who Marries105 – Professional Fees
OINTERDIVISION
EMPLOYEES IN THE FIELD
05 – Provision for Housing10 – Language Study15 – IDE Remuneration20 – HDC Allowances25 – NI/Social Security30 – Intra-division Move35 – Nondemominational Employment40 – Definitions: Elementary, Secondary,
College/University45 – Students Eligible for Financial
Assistance
Working Policy101
PTERMS OF INTERDIVISION
SERVICE AND ANNUAL LEAVES
05 - General Provisions10 - Terms of Service15 - Special Appointments25 – Furloughs & OALs30 – Furlough Arrangements35 – OAL Arrangements40 – Schedule Service Cycles 45 – Eligibility for ALs50 – AL – Financial Arrangements55 – Freight Allowance60 – Bag. Allow. Furloughs65 – Baggage Allow. OAL70 – Ticket Purchase
75 – Health Evaluations80 – Plans for Service/Study85 – Responsibility to the BD90 – AL-Gen. Prov. Rationale95 – Length of Service100 – Annual Leave Arrangements 105 – Length of Service & AL110 – AL – Fin. Arrangements115 – AL Ticket Purchase & Travel Arrangements
Working Policy101
QINTERDIVISION PERMANENT
RETURNS
O5 – PR Arrangements10 – PR General Provisions15 – Ticket Purchase and Travel Arrangements20 – Rehabilitation Allowance25 – Freight Allowance30 – Baggage Allowance35 – Health Evaluations/ Healthcare Assistance40 - Extended Interdivision Service Allowance
45 – Financial Settlement With IDEs and Children Who Elect Not to Return To the BD or Family Adopted Division, Where Applicable50 – Placing Permanently Returned IDEs55 – Discontinuance of Interdivision Employment
Working Policy101
*For NAD-based candidates: The IPRS communicates with the candidate in the For candidates not based in NAD: The base division communicates with the
STEPS IN CALLING EMPLOYEESWith Emphasis On The Major
Responsibilities of Resources &
(Revised on AugustSELECTED WORKING POLICI3S DIRECTLY RELATED TO THE IDE PROCESS
WHO CAN PLACE A CALL FOR AN IDE? Any organization with an IDE budget may place a call; however, the organization must work through its Division, following the established procedures (WP E 25)
HOW MUST THE CALL BE PLACED? Calls for employees from one division to another whether employed denominationally or not should be sentthrough the Division to GC Secretariat (WP E 25-15)
DO GC POLICIESDISCOURAGE APPROACHES BY INDIVIDUALS OR INSTITUTIONS FOR IDES? Yes. WP E 25 20 says individuals for mission service must not be approached directly by persons or institutions
MAJOR RESPONSIBILITIES OF THE ASSOCIATE SECRETARY
(Step 1) Recruit candidates for open & closed calls & receive fully completed Call Sheet (#421) & voted action from the Division
(Step 2) For NAD-based candidates Communicate with Base Division (BD) for permission to make contact with candidate about the mission opportunity
(Step 3) For candidates not based in the NAD Communicate with denominational employer for permission or directly with candidate if not employed by the denomination
(Step 4) Send Call Sheet to candidate & request completion of PI Form (#312) online
MAJOR RESPONSIBILITIES OF THE INTERNATIONAL PERSONNEL RESOURCES AND SERVICES
(Step 8) Receive a copy of the IDE acceptance letter from GC Secretariat
(Step 9) Send Call Packet to IDE Receive, evaluate & record health & financial evaluations.
(Step 10) If candidate is unable to clear for any reason, notify the Associate Secretary who informs the candidate on behalf of MPPC
(Step 11) Obtain visas & work permits for IDEs, request employmenttermination, &begin shipping arrangements
TO INTERDIVISION SERVICEGC Secretariat and the International Personnel Services30, 2012)
ARE THERE OTHER POLICY PROHIBITIONS? Certainly. WP E 25 20 says conferences, missions, or institutions within the Division should not be asked by individuals to process calls
WHEN, THEN, IS A CALL OFFICIAL? Only after the Division sends the call to GC Secretariat, the Associate Secretary processes the call through the MPPC, & the MPPC votes the call is the call considered to be official (WP E 25 25)
(Step 6) For candidates not based in the NAD The Base Division conducts evaluations on candidate & sends letter of recommendation to GC Secretariat
(Step 5) For NAD-based candidates Conduct evaluations & reference checks on candidate using Form #333 & do home visit to interview family
(Step 7) Place candidate’s name on MPPC agenda, & if voted, send Call Letter to the candidate through the Base Division Secretariat requesting response from candidate
(Step 13) Set pre-embarkation date & arrange for packing & IDE visits to approved family members
(Step 12) Arrange for Mission Institute for IDE & family members approved for mission experience
(Step 14) Arrange for language study, if required by Host Division
(Step 15) Approve departure date from Base Division & arrival date to Host Division & purchase tickets for travel
completion of all Steps, copying the Associate Secretary.candidate in the completion of Steps 8-15, copying the Associate Secretary.
Working Policy101
WHEN WE SEND VOLUNTEERS AROUND THE
WORLD
• We also need policies to guide us.
Working Policy101
R 05 Adventist Volunteer Service
R 10 10 05
Intradivision Adventist Volunteer Service Intradivision Adventist Volunteer Plan
R 15 15 05 15 10 15 15 15 20 15 25 15 30 15 35 15 40 15 45 15 50
Interdivision Adventist Volunteer Service Interdivision Adventist Volunteer Service Plan Selection and Assignment Procedures Interdivision Adventist Volunteer Service Procedures Basis of Division Volunteer Requests Financial Responsibility—Division Relationship to Other Organizations College/University Volunteers Service by Secondary/Academy Student Volunteers Responsibility of Volunteers Adventist Volunteer Service Release of Liability
GENERAL CONFERENCE ADVENTIST
WORKING
OF SEVENTH-DAY ADVENTISTSVOLUNTEER SERVICE
POLICY R
R 20 20 05 20 10 20 15 20 20 20 25 20 30 20 35 20 40
Mediation and Conciliation Procedures Rationale Basic Assumptions Grievance Exemptions Mediation Conciliation Procedure The Review Committee Function, Authority, and Guidelines General Provisions
Working Policy101
• Volunteers serve up to two years with ability to extend. Volunteers usually pay their own travel expenses. Some receive small stipends. Variety of positions available.
ADVENTIST VOLUNTEER SERVICE
• AVS processed 590 volunteers in 2011; 1,330 volunteers served at any given time in 2011.
Working Policy101
IDE POLICIES
Quiz
Professor G.T. Ng
Working Policy101
FINANCIAL POLICIES
Professor Daisy Orion
Working Policy101
“S” POLICIES ARE GENERAL FINANCIAL POLICIES
Working Policy101• 24 – Financial Ratios
• 34 – Oversight Committees
• 37 – General Conference Funds
• 38 – General Conference
Budget Preparation and
Implementation
OVERVIEW OF “S” POLICIES
• 04 – Financial Operations &
Environment
• 09 – Financial Planning & Budgeting
• 14 – Financial Borrowing
• 19 – Financial Reports
Working Policy101• 65 – Contingent Liabilities –
Recording
• 70 – Depreciation
• 75 – Sponsorship
• 80 – GC Graduate Scholarship
Fund
• 85 – Investment of Church
Funds
• 90 – Core Policies for Policy
Compliance
Testing
OVERVIEW OF “S” POLICIES
• 39 – General Conference Appropriations
• 40 – Trust Services
• 45 – Borrowing from Church Members
• 50 – Solicitation of Funds
• 55 – Holding Properties
• 60 – Insurance Policies
Working Policy101
S 04 – FINANCIAL OPERATIONS & MANAGEMENT
• Organizational leadership is
responsible for financial
matters.
• Officers at ALL levels should
set example in economy.
• Controlling boards should
ensure internal controls are
adequate.
• Budgets need to be
approved by the controlling
committee.
Working Policy101
S 09 – FINANCIAL PLANNING & BUDGETING PROCESS
• Mission Based
• Budget Approval Process
– Needs to be approved
by controlling
committee
• Funding
• Operating Deficits ??? –
Provide in following
year’s budget (recovery
plan)
• Obligations
• Inter-Organization
Accounts
• Authorization for
Appropriation
Working Policy101
S 14 – BORROWING GUIDELINES
• Borrowing to reinvest? No
• Borrowing to relend? No,
except revolving funds
• Borrowing for financing
current operations? No,
except EXTREMELY unusual
circumstances
• Pledging, encumbering
assets of other
organizations? No!
Working Policy101
S 19 – FINANCIAL REPORTS
• Distribution:
– Administration – at least
9
– Board/Exec Comm – at
least 4
– Inactive organizations –
quarterly
• Analysis
• Presentation to Committees
& Constituency Sessions
• Statistical Reports
• Accounting Manuals
Authority
Working Policy101
S 24 – FINANCIAL RATIOS
• Use of ratios - basic
measure of financial health:
– Liquidity
– Asset Turnover Ratios
– Financial Leverage
Ratios
– Profitability
– Working Capital
Working Policy101
S 29 – FINANCIAL AUDITS
• Importance of Financial
Audits
• Principal Officers required to
furnish IN WRITING to the
auditor a set of assertions
regarding the organization’s
compliance with
denominational core
policies.
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S 34 – OVERSIGHT COMMITTEES
• Must have:
• Audit Review Committee (no
employees)
• Compensation Review
Committee
• Financial Statement Review
Committee
• Financial Survey Commission
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S 37 – GENERAL CONFERENCE FUNDS
• Sources of funds
• Remittances to the General
Conference
• Funds that may be held by
the GC
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S 38 – GC BUDGET PREPARATION and IMPLEMENTATION
• 05 – Treasury
• 10 – Budget Preparation
– Based on cap
• 15 – Approval
• 20 – Implementation
Working Policy101
S 39 – GC APPROPRIATIONS
• Requests from Divisions
should be in by August 1
each year.
• Appropriations are made at
Annual Councils
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S 40 TRUST SERVICES
• Annuities > $100,000
– Counsel with Union
– Annuity Rate
– In Accordance with
Policy
• All Trust Agreements
– Authorized by Board or
Appropriate Committee
• Maturity of all Deferred Gifts
– Record in Legal
Corporation’s Minutes
Working Policy101
S 40 TRUST SERVICES
• 05 – Deferred Gifts
• 10 – Gift Annuity Agreements
• 15 – Trust Agreements
• 20 – Wills
• 25 – Recording Maturity of
Deferred Giving Instruments
• 30 – Administrator, Trustee,
and Executor of Wills – Fees
• 35 – Inter-organizational
Trust Services Guidelines
Working Policy101
S 45 BORROWING FROM CHURCH MEMBERS
• Can you borrow from church
members?
• NO-- except through
denominationally recognized
channels such as Trust
Services and revolving
funds.
Working Policy101
S 50 – SOLICITATION OF FUNDS
• 05 – Denominational Funding
• 10 - Solicitation by
Organizations
• 15 – Solicitation by
Individuals
• 20 – Contributed funds
• 25 – Unauthorized
Presentations and
Solicitations
• 30 – Ingathering Methods
Working Policy101
S 55 – HOLDING PROPERTIES
• O5 – Property Ownership
– Should be in the name of
appropriate
denominational
corporate entity, not by
individuals, trustees, or
local congregations
• 10 – Property Valuations
• 15 – Special Provision
– Continues to be in the
name of the General
Conference Corporation
only if it is not feasible
to register a property-
holding company or
transferring the property
is prohibitive
Working Policy101
S 60 – INSURANCE POLICIES
• Coverage should be in
Harmony with working Policy
S 60 05
Property
Liability
Other Applicable
Insurance
Working Policy101
S 60 – INSURANCE POLICIES
• 10 – Minimum Limits of Liability Insurance
• 15 – Property Insurance• 20 – Crime Insurance• 25 – Boiler Insurance• 30 – Public Liability Insurance• 35 – Aircraft Insurance• 40 – Airport Insurance• 45 – Workers’ Compensation
Insurance• 50 – Fire Protection in
Denominational Buildings• 55 – Hospital Professional
practice and Safety Committee
• 60 – Death Benefit Plans
Working Policy101
S 65 – RECORDING OF CONTINGENT LIABILITIES
• 05 – Contingent Liabilities
• 10 – Errors and Omissions
Liability
Working Policy101
S 70 - DEPRECIATION
• 05 – Depreciation Expense
– Operating Expenses
– Use of Depreciation
Working Policy101
S 75 – ALIEN SPONSORSHIPS TO THE UNITED STATES OF AMERICA
• GC ADCOM – tasked to act in granting sponsorships on behalf of the General Conference
Working Policy101
S 80 – GC GRADUATE SCHOLARSHIP FUND (PhD/ThD)
• Purpose - to increase
number of college and
seminary teachers with PhD
and ThD earned at AU or
AIIAS
• 4 year scholarship
• 1 doctoral at AU or up to 3
at AIIAS per Division
Working Policy101
S 85 – INVESTMENT POLICIES
• Divisions should adopt their own investment policies
• If Division or GC Institution does not have its own investment policy and would like to adopt the GC investment policy – controlling board needs to approve it.
• Classify Funds
Working Policy101
S 85 – INVESTMENT POLICIES
• 05 – Safeguarding Denominational Funds
• 10 – Philosophy• 15 – Principles• 20 – Policies• 25 – GC Unitized Funds• 30 – Classes of Funds• 35 – Investment of Short
Term Funds• 40 – Investment of
Intermediate-Term Funds• 45 – Investment of Long-Term
Funds• 50 – Special Consideration
Securities
Working Policy101
S 90 – GC CORE POLICIES for POLICY COMPLIANCE TESTING
• Very Important.• This is your basic check list
when preparing for an audit. • Refer to this section often!
Working Policy101
S A - AUDITING POLICIES
• SA 05 - AUDITORS & AUDITING
– SA 05 05 – G C A S
– SA 05 10 – G A A S
– SA 05 15 – Definition of
Audit, Financial Review &
Compilation
– SA 05 16 – Audit of Trust
Operations
– SA 05 17 – Compliance
Testing
– SA 05 25 – Assignment
– SA 05 27 - Responsibility for
Local Conf & Local Church
Audits
Working Policy101
S A – AUDITING POLICIES…
• SA 20 - Authorization for
Financial Engagements
• Under Special Circumstances
• Consultation with 3 GC
Officers ----- who may
recommend to GC ADCOM to
authorize such
Working Policy101
T – DIVISION FINANCIAL POLICIES
• T 05 – Financial Support
• T 05 05 – Unity
• T 05 10 – Self-Support
• T 05 15 – Determining Self-
Support
• T 05 20 – Tithes and
Offerings
• T 05 25 – Institutions
• T 05 30 – Tithe Percentage
Working Policy101
T – DIVISION FINANCIAL POLICIES ----
• T 10 – Division Funds – Divisions other than North America
• T 20 – Appropriation Requests from Divisions
• T 25 – Exchange Policy– T 25 05 – Purpose– T 25 10 – Rate of
Exchange– T 25 15 – Exchange Rate
Application– T 25 20 – Currency
Remittance– T 25 25 – Exchange
Gains or Losses
Working Policy101
T – DIVISION FINANCIAL POLICIES
• T 30 -
Postgraduate/Continuing
Education—
Locally Employed Health Care
Professionals
• T 35 Assistance to
Employees Sponsored for
Study Outside Their Base
Division
Working Policy101
V – TITHES AND OFFERINGS
• V 04 The Tithe
• V 09 Sharing Financial
Resources
• V 14 Use of Tithe
• V 20 Accountability for the
Use of Tithe
• V 25 Offerings
• V 30 Offering Plans
• V 35 Combined Offering
Plan
• V 40 Personal Giving Plan
Working Policy101
V – TITHES & OFFERINGS, CONT
• V 45 Calendar of Offerings
Weekly Appeal
– Local Church Budget
– Mission Offerings
– Sabbath School
Offerings
– Sabbath School
Investment
– Birthday Thank Offering
– Annual Sacrifice Offering
– Disaster and Famine
Relief
– Adventist World Radio
Offering
Working Policy101
V – Tithes & Offerings, con’t
• V 50 Camp Meeting
Mission Offering
• V 55 Special Donations
and Bequests
Working Policy101
W – NOW DELETED
• Incorporated in section “V”
of the policy book.
Working Policy101
Y - REMUNERATION
• Should Comply with Policy:
• Salary Rate
• Reimbursements for auto
use, per diem & other travel
related expense
• Health Care Assistance
• Scholarship grants to
dependent children
Working Policy101
Z – RETIREMENT PLANS
• Contributions comply with
applicable division policy
Working Policy101
Can’t remember where all these
policies are??
Working Policy101
Thinking of Finances??
Think of $$$$$$$,
Think of “S”
Working Policy101
Thinking of division financial
policies??
Think that divisions are
extension of GC.
Think of the TOP LINE as GC, and
the PERPENDICULAR LINE as
Line flowing to the division…
Think of the letter “T”
Working Policy101
What about institutional financial
policies in “U” policies?
Many institutional buildings are
“U” shape.
You may want to try the word
itself –
INSTIT-U-TION
Working Policy101
HOW WOULD YOU REMEMBER WHAT THE “V” POLICY IS ALL ABOUT??
• V – is for VICTORY!
• V – has two stems pointing
upward:
• One stem is for
TITHES
• Another stem is for
OFFERINGS!
Working Policy101
X POLICY
• Ingathering Policy should
probably be in the “I”
section.
• No longer managed by GC,
Ingathering is a “former”
fund, thus remember it as an
X-GC fund.
Working Policy101
“Y”
• What is in the “Y” Policy??
• Remuneration of and
assistance to employees.
• Y= YES! …..YEES!
Working Policy101
LAST BUT NOT THE LEAST
• Z policy ---- zzzzzzzzzzz
you are ready to sleep, to
retire -- These are your
retirement policies!
(DIVISION RETIREMENT
POLICIES)
Working Policy101
FINANCIAL POLICIES
Quiz
Professor G.T. Ng
Working Policy101
CONCLUDING REMARKS
Working Policy101
REPORT CARDS
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