ELCSA (N – T) BUDGETS for 2016 and 2017 (CHURCH LAW 1 / 2015 )

ELCSA (N – T)

BUDGETS for

2016 and 2017

(CHURCH LAW 1 / 2015 )

BASES FOR CONTRIBUTIONS• Pastor’s salaries have been increased by 7,5% and 7,5%

respectively for 2016 and 2017. • Total Prescribed Contributions (Pastors+Bishop+Program

Facilitator) be increased by between 9,59% & 9,67% for the years 2016 2017 respectively.(11,8+7,5) This represents an averaged increase over 2 years. 2015 actual salary increase was 8%, but budget only 6%, therefore large increase for 2016+17. (5 pastors on lower categories, no new young ones, therefore average cost increases by more than the above salary increase.

• The shortfall in income, including assistance to some congregations, office + meeting costs and Deutsche Schule Hermannsburg, that is required for each year to balance the budget is shown as the Solidarity amount. As we do not receive sufficient Solidarity, we are budgeting for a shortfall.

• The Solidarity contribution that is required for 2016 is R1,2m and 2017 is R1,3m. This does not cover all costs.

Remuneration 2015

Notch Salary per Month1 16 900 2 17 800 3 18 700 4 19 600 5 20 500 6 21 400 7 22 400 8 23 350 9 24 840

Child allowance R225 per child per monthSpouse's allowance R400 per month R25,690

Average Cost 2015 2016 2017

Basic Salary 24 333 26 158 28 120 Spouse's allowance 400 400 400Children's allowance 385 385 385 Pension Fund Contr 3 133 3 811 4 201 Bishop + Dean allowance 240 261 281 Medical Aid Contr. 2 912 3 443 3 787 Insurances 636 936 1 011 13th Cheque 2 093 2 243 2 408 Housing 449 594 641 Sundries 93 130 106

34 675 38 338 41 329 Medical Aid Pensioners 1 350 1 656 1 822

36 025 39 994 43 151

Bishop + PF as average cost 2 455 2 703 2 965

38 480 42 697 46 116

Ave. cost per Contr. Table 38 359 42 037 46 103

E L C S A (N - T ) BUDGETS SCHEDULE 1

SUMMARY 29.09.15

BUDGET BUDGET BUDGET

EXPENSES 2015 2016 2017

Salaries incl. office staff& pensioners -14 308 841 -15 439 665 -16 592 376

Travelling, Accom. & Synods -427 286 -455 000 -561 500

Office -281 734 -207 100 -222 400

Membership Fees -98 118 -337 750 -359 920

Sundry Expenses -262 884 -259 100 -273 600

Circuit Expenses -185 300 -196 000 -208 000

Solidarity Subsidies -355 154 -322 000 -346 000

PROJECTS -1 617 000 -1 798 602 -1 797 860

-17 536 317 -19 015 217 -20 361 656

BudgetsINCOME BUDGET BUDGET BUDGET

2015 2016 2017

CONTRIBUTIONS - CONGREGATIONS 13 464 031 14 632 000 16 047 429Solidarity 1 600 000 1 200 000 1 300 000Interest + Dividends 360 000 600 000 650 000Sundry Income (Rental+Sundry) 22 260 24 000 25 000EKD Subsidies 750 000 900 000 800 000Transfer Interest to Projects (Reserves) -262 500PROJECT Offerings 1 511 650 1 431 000 1 498 264

TOTAL INCOME 17 445 441 18 787 000 20 320 693

SURPLUS/ (DEFICIT) FOR YEAR -90 876 -228 217 -40 963

Capital Growth(fair value adjustments) 500 000 600 000 650000

Total Comprehensive Surplus(deficit) 409 124 371 783 609 037

Contributions 2016EVANGELICAL LUTHERAN CHURCH IN SOUTHERN AFRICA (N-T) SCHEDULE 2

AverageCONTRIBUTIONS 2016 0 29.09.15

A B C D E F G H I K M N O PAVE. COST BISHOP TOTAL PROPOSED PRESCRIBEDCREDITS NET AMT 2016 50% TOTAL TOTAL

CONGREGATION POSTS OF + PROGRAM CONTRIB SOLIDARITY AMOUNT FUNDED PAYABLE %-age YOUTH AMOUNT SOLIDARITY

PASTOR FACILITATOR SUBSIDIES PAYABLE BY increase KZN PAYABLE Z

472 000 944 000 2016 2016 2016 MISSION 2016 over 2015252 220 20169.59%

AUGSBURG 1 472 000 32 440 504 440 504 440 504 440 9.59% 15 764 520 204SOLIDARITY

DELP (Durban/St Paul) 1 472 000 32 440 504 440 504 440 327 886 176 554 9.59% 15 764 192 318SOLIDARITY

DEUTSCHE SCHULE HERMANNSBURG 0.5 236 000 16 220 252 220 252 220 V 0 0 0.00% 0DUIWELSKLOOF/POLOKWANE 0.1 3 244 3 244 3 244 3 244 -98.34% 3 244 SOLIDARITY

ELCER (Ev.Luth Church East Rand) 1 472 000 32 440 504 440 504 440 226 998 277 442 20.55% 277 442SOLIDARITY

GERDAU/ POTCHEFSTROOM 1 472 000 32 440 504 440 504 440 504 440 9.59% 504 440SOLIDARITY

HERMANNSBURG 0.5 236 000 16 220 252 220 252 220 252 220 9.59% 15 764 267 984SOLIDARITY

HILLCREST 1 472 000 32 440 504 440 504 440 74 520 429 920 19.10% 15 764 445 684SOLIDARITY

JOHANNESBURG CHURCH OF PEACE 1 472 000 32 440 504 440 504 440 226 998 277 442 9.59% 277 442SOLIDARITY

MIDRAND/KELVIN 1 472 000 32 440 504 440 504 440 504 440 10.79% 504 440SOLIDARITY

MOORLEIGH / WINTERTON 0.75 354 000 24 330 378 330 378 330 378 330 9.59% 15 764 394 094SOLIDARITY

NELSPRUIT 0.5 236 000 16 220 252 220 35 000 W 217 220 217 220 11.31% 217 220SOLIDARITY

PIETERMARITZBURG 1.25 590 000 40 550 630 550 630 550 630 550 36.98% 15 764 646 314SOLIDARITY

PRETORIA - JOHANNES 1 472 000 32 440 504 440 504 440 504 440 9.59% 504 440SOLIDARITY

PRETORIA - ST.PETER 2 944 000 64 880 1 008 880 1 008 880 1 008 880 9.59% 1 008 880SOLIDARITY

TRINITY 1 472 000 32 440 504 440 35 000 W 469 440 469 440 9.09% 15 764 485 204SOLIDARITY

VANDERBIJLPARK 1 472 000 32 440 504 440 504 440 504 440 9.59% 504 440SOLIDARITY

VERDEN / DUNDEE 0.5 236 000 16 220 252 220 252 220 252 220 9.59% 15 764 267 984SOLIDARITY

WARTBURG 0.75 354 000 24 330 378 330 378 330 378 330 9.59% 15 764 394 094SOLIDARITY

WESTRAND 1 472 000 32 440 504 440 504 440 504 440 9.59% 504 440SOLIDARITY

YOUTH PASTOR KZN 0.25 118 000 8 110 126 110 126 110 126 110 9.59% SOLIDARITY

29.1 13 688 000 944 00014 632 000 322 220Y 14 309 780 856 40213 453 378 9.4% 252 22013 579 488 1 200 000ADDITIONAL SOLIDARITY 877 780X 1 200 000Z 1 200 000 0.2% -126 110 -126 110 Z

15 509 780 15 509 780 14 653 378 8.6% 126 11013 453 378-126 11025% KZN Youth Hub Fund

NOTES : Y SOLIDARITY SUBSIDIES TO CONGREGATIONS VX ADDITIONAL SOLIDARITY TO BALANCE BUDGET WZ = X + Y N

ELCSA (N – T)Church Law 1/2015

Section 1. 29.09.15

(1) The budget of the ELCSA(N-T) for the financial years 2016 and 2017 is established according to the budget in annexure 1 hereto as follows:

2016 : R 19,015,2172017 : R 20,361,656

(2) The interest and dividends from the reserve funds, amounting to about 3-5% return on investments may be taken into the Revenue and Expenditure account as income. The capital growth on the investments shall be used to retain the capital value of the reserves.

(3) The financial year is the calendar year.

Church Law 1/2015 (cont.)Section 2.

 (1) The financial requirements to be covered by contributions of congregations in accordance with Section 74 (1) of the Constitution of ELCSA(N-T) are assessed as follows:

2016 : R14,632,0002017 : R16,047,429

•The contribution per congregation is assessed as detailed in Schedules 2 and 3 hereto in accordance with the provisions of Section 74 (2) of the Constitution of ELCSA(N-T). These contributions shall be included in the budgets and financial statements of the congregations in accordance with the provisions of Section 20 (1) of the Constitution of ELCSA(N-T).

• All congregations shall provide in full in their annual budget approved by their AGM, for all contributions payable in terms of Church Law 1 and for the Solidarity fund as contained in schedules 2 and 3.

Church Law 1/2015 (cont.)• Section 2ctd.(4)A Congregation that becomes vacant shall pay its full

contribution for the month in which it becomes vacant. Thereafter the congregation shall only pay the Bishop and Program Facilitator’s cost as listed on the contribution Schedules 2 and 3 until the post is filled again. During the vacancy the congregation is responsible for the costs of visiting pastors.

Section 3

(1) In accordance with Section 74 (1) of the Constitution of ELCSA (N-T) the following offerings for the church are prescribed:

Prescribed Offerings Number of Offerings– Mission Fund of the Church General 8– Friedenskirche 2– Hillcrest/Durban (DELP) 2

Church Youth Work 4 *Theological Education 3Circuit Seniors Work 1 **Church Music (Cantate) 1Total 21Additional ‘recommended’ offeringsSolidarity 6Deutsche Schule Hermannsburg 4Old AgeHomes: APN / Richmond Road/local home2 Total 12

Section 3 ctd• (*The Southern and Eastern Circuit offerings are paid into the

KwaZulu-Natal Youth Work Fund. The Northern and Central Circuit offerings are paid into their respective Youth Work Funds.)

• (**Seniors offerings are paid into the respective Circuit Seniors funds. Northern Circuit reduces Youth work by 1 and adds this to seniors work)

• (2) Congregations that do not follow Section 3, Paragraph 1 contribute at least 10 % of their total annual offerings and tithes /contributions given on the altar in lieu of the church offerings mentioned in Paragraph 1. This paragraph shall be in effect from January 2016 to December 2017 and will be reviewed at synod in 2017. The compulsory and voluntary offerings are still announced every Sunday. 10% of each Sunday’s offering and tithes/contributions go to church projects of ELCSA (N-T).Congregations with the practice that offerings and tithes/ contributions are “giving” on the altar, can apply to church council to participate in this proposal.

Section 3 ctd• (3) Congregations who as a rule do not have more than

26 church services per year, contribute at least 10% of their total annual offerings in lieu of the church offerings

mentioned above.

Church Law 1/2013 (cont.)

Section 4(1) One twelfth of the annual contribution shall be paid to the

Central Treasury of the ELCSA (N-T) by the 20th of each month and the collections monthly. Exceptions to the above rule require the consent of the Church Council.

(2) In respect of Section 3 paragraph (2) payment shall be made on receipt of the last collection of the year but not later than the end of January of the ensuing year.

(3) Interest will be charged at prime rate for arrears of previous years.

Church Law 1/2013 (cont.)• Section 5

Budget estimates which are not based on legal or legitimate obligations may be claimed only to the extent of available funds.

• Section6(1)Church Council is authorised to deal with excess income and

expenditure at the end of the financial year as it deems fit.

(2)Should increased financial requirements occur during the course of the budget period, which cannot be carried forward as a deficit to the new budget year, the Church Council is authorised to prepare a supplementary budget. The supplementary budget may, however, not exceed the original budget by more than 15% of the income and expenditure as per section 1 Paragraph (1).

• Section 7• This law comes into force with effect from 1st January 2016