By Pastor J. A. Adeyokunnu
All cash advances (IOU) must be promptly retired as soon as the officer concludes his assignment or the officer returns from his/her trip. No new advances (IOU) should be granted excepts a previous one is settled.
This should be limited to actual expenses on entertainment of guests and purchase of provisions for officers and NOT by allocation of entertainment allowance to officers. Claims should be made for entertainment expenses incurred for official guests entertained within the office.
Extravagant use of telephone should be discouraged. Monthly telephone expenses limits for key officials only; use of general telephone lines should be restricted.
GIFTS AND HONORARIA
Expenditure on gifts and honoraria must be reasonable and within the province’s income level. A minimum of 1% of province monthly tithe, up to a limit of N500,000 per month is recommended.
NEWSPAPERS AND PERIODICALS
Expenses on newspapers and periodicals should be moderate. Not more than three (3) daily newspapers are recommended.
HOUSE REPAIRS AND MAINTENANCE (ONLY FULL-TIMERS)
Official quarters of pastors (only full timers) can enjoy repairs and maintenance expenses to an upper limit. Replacement of items of furniture and fittings of provincial Pastors should not be more than a fixed amount, and can only be carried out every four years. There should be proper handover of such items in the event of transfer. Disposal of items for replacement should be carried out and book value and proceeds from such disposal paid to the province account.
Reasonable expenditure on water supply, electricity bills, fuelling and maintenance of electricity power generators and subscription of DSTV are allowed, however, payment for laundry, gas cookers and other related domestic expenses are not allowed.
Loans from external sources like banks by Parishes, Areas, and Provinces must be approved by the General Overseer. Cognizance must be taken of the Parish/Area/Province’s capability and responsibility of the terms/conditions attached to the loan. Any external loan obligation without authorization from appropriate authority shall not be binding on the mission.
* There should be approval limits for Parish, Area and Zonal Pastors.
* Provincial Pastors and Regional Pastors also have approval limit.
* Any amount above the approval limit of the regional Pastor must be approved by the General Overseer.
* Where projects are being carried out, periodic budgets should be prepared and sent to the General Overseer for approval.
* Bulk spending, without approval, should not be allowed.
Please note that this guideline shall form the basis of budgeting and budgetary controls and also serve as guide for auditors in carrying out their assignments and other in-house investigation and control measures.