Finance Table (CF&A) Operations

The purpose of the Finance Table is "to develop, maintain, and administer a comprehensive and coordinated plan of fiscal and administrative policies, procedures, and management services for the Annual Conference" (¶612.1 2020/2024 Book of Discipline).

In keeping with the Disciplinary purpose, the Finance Table sees itself as an integral part of the mission and ministry of the Conference. We are working to improve communications with the other agencies of the Conference to ensure that our work is supportive of the ministries and goals of the Uniting Table and the Mission Field Ministries Office.

Receipts on all funds for 2025 by the Río Texas Conference were $4,603,615, or 81.49% of the apportioned amount. The Finance Table is proposing the budget for 2027. The overall apportioned budget for all funds totals $5,634,499.

The Finance Table sees itself as joining with the local church in the work of the financial ministry of the Annual Conference. We commend the 2027 budget to the Conference. It represents the uniqueness and depth of ministries and missions provided by our church and economic realities of our Conference. The Finance Table, along with the Conference Treasurer, has been monitoring membership and economic trends within the Conference, the Global Church, and society at large. As the goals and direction of the Conference become clearer, we will be working with the Bishop, the Uniting Table, and Mission Field Ministries to ensure that the budget and apportionments accurately reflect those goals and support those ministries. At the same time, we will continue to work with our Conference Treasurer and other Conference leaders to improve communications, systems and efficiency.

Operating Policies of the Finance Table:

1. Following is the list of approved funds of the Río Texas Conference. These funds will be allocated to each mission or chartered church/charge according to the formulas that follow.

   1. General and Jurisdictional
   2. Conference Ministries
   3. Ministerial Support
   4. Administrative Ministries
   5. Pension and Benefits
   6. District Missions

   The decimal formula for apportionment calculation shall be based on the two-year average of local church operating expenses divided by two years of conference-wide local church operating expenses times each apportioned fund. Operating expenses include only these line items from the Local Church Report to the Annual Conference: Line 41 – Pastor(s) Compensation; Line 42 – Utilities and Housing Paid to Pastor(s); Line 43 – Accountable Reimbursement Paid to Pastor(s); Line 44 – Non-Accountable Cash Allowances Paid to Pastor(s); Line 45 – Staff & Diaconal Ministers Salary; Line 46 – Program Expenses; Line 47 – Current Operating Expenses other than Program.

2. At the beginning of the calendar year, the Finance Table shall determine which portions of the Conference Ministries and Administrative Ministries are "fixed costs" (salaries, benefits, etc.) and shall thus be authorized to be paid at 100% of the approved budget. On the basis of prior-year receipts to these funds, the Finance Table shall then determine a percentage of the approved budget to be authorized for expenditures in the remaining items of each budget, so that expenditures shall not exceed income.

   • a. Each church is expected to support all funds at 100% of the apportioned amount. (¶247.14 2020/2024 Book of Discipline)
   • b. The churches are requested to make payments thereon aggregately, with the understanding that the Conference Treasurer will allocate such payments according to the appropriate percentage due the fund according to the Conference Budget.

3. An Unrestricted Fund Balance Account will be maintained by the Annual Conference at a minimum level of 20% of the current total of the Conference Funds. Any undesignated interest income will be transferred to the undesignated fund balance at the end of the fiscal year.

4. All apportioned funds, pension and health benefits costs both receipts and disbursements, will be managed through the office of the Conference Treasurer. All boards, agencies, committees, and commissions shall use the Conference Treasurer as the fiscal agent.

5. The compensation (including housing and utilities) for District Superintendents shall be recommended to the Annual Conference by the Finance Table, using a guideline formula adopted in 2017 of 1.85 times the Conference Average Compensation (CAC).

6. All agencies receiving funds from the Conference budget shall affirm that funds will not be expended for uses not consistent with ¶613.18-19 2020/2024 Book of Discipline.

7. The amount of compensation designated as housing allowance for ordained staff members and district superintendents of the Conference will be set by an annual resolution of the Conference Finance Table.

8. The governing boards of United Methodist related entities must apply to the Finance Table to be granted the privilege of soliciting and receiving funds from churches, individuals, and other sources in keeping with ¶262 2020/2024 Book of Discipline; and the following conference-wide offerings are approved for 2026: Human Relations Day; UMCOR Sunday; Native American Awareness; Peace with Justice; World Communion; United Methodist Student Day (all General Conference).

9. The Chairperson, Vice-Chairperson, and Secretary of the Conference Finance Table, the Chairperson of the Audit Committee, the Chairperson of Equitable Compensation, and the Conference Treasurer/Director of Administrative Ministries constitute the executive committee of the Conference Finance Table.

10. The Finance Table is authorized to appoint a Conference auditor.

11. A Conference Fund will not be permitted to carry over unobligated budget allocations from one conference year to another unless specifically authorized by the Finance Table.

12. Each year, the Conference Comptroller shall set a cutoff date for all apportionment payments, communicated to local churches no later than December 1 each year.

13. Each Conference board, agency, or institution receiving or disbursing funds not managed by the Conference Treasurer shall maintain adequate financial records and submit annual audit reports. All treasurers shall be properly bonded.

14. The Conference fiscal year shall begin on January 1 each year, and end on December 31 each year.

15. The Conference Finance Table is responsible for designating depositories for Conference funds.

16. The Conference will include in each annual budget an appropriate line for each "shall" ministry as defined by The Book of Discipline.

(Full report in the Pre-Conference Report.)