Table of Contents

Introduction............................................................................................................................................1

organizational structure......................................................................................1

1 FINANCE AND ADMINISTRATION ..........................................................................................2

1.1 Church governance and administration roles .......................................................... 2

1.1.1 The Church Council .....................................................................................................2

1.1.2 Board of Managers.......................................................................................................2

1.1.3 Treasurer .......................................................................................................................3

1.2 Church Management Information System ............................................................... 3

1.2.1 Church Accounting......................................................................................3

1.3 Management of Receipts and Payments................................................................. 4

1.4 Operating Budget.................................................................................................... 7

1.5 Donations and donation tax credits ......................................................................... 9

1.6 Statutory reporting requirements........................................................................... 12

1.7 Church Statistics................................................................................................... 26

1.8 Audit and Review of Annual Accounts................................................................... 33

1.9 Tax Liabilities and Rates on Church Property ....................................................... 37

1.10 Assembly Assessment.......................................................................................... 42

1.11 Church property .................................................................................................... 44

2 EMPLOYMENTS OF LAY WORKERS......................................................................................50

2.1 Employment Legislation........................................................................................ 50

2.2 Recruitment .......................................................................................................... 50

2.2.1 Job description and person specification................................................................50

2.2.2 Advertising...................................................................................................................50

2.2.3 Job applications..........................................................................................................51

2.2.4 Interviews.....................................................................................................................51

2.2.5 Reference checks.......................................................................................................52

2.2.6 Police checks ..............................................................................................................53

2.2.7 Employment offers .....................................................................................................54

2.2.8 Advice Notice ..............................................................................................................54

2.2.9 Induction ......................................................................................................................54

2.3 Employment Terms and Conditions ...................................................................... 55

2.4 Performance Management.................................................................................... 63

2.5 Volunteers ............................................................................................................ 65

2.6 Health and Safety in Employment......................................................................... 66

3 CHURCH COUNCIL RESPONSIBILITIES TO MINISTERS...............................................73

3.1 Overview............................................................................................................... 73

3.1.1 Regulations and guidelines.......................................................................................73

3.1.2 Definitions....................................................................................................................73

3.2 Oversight of the congregation during a ministry vacancy ...................................... 74

3.2.1 Interim moderator.......................................................................................................75

3.2.2 Supply ministry ...........................................................................................................75

3.2.3 Transition ministry ......................................................................................................76

3.2.4 Finding a new minister...............................................................................................76

3.2.5 Status of lay people....................................................................................................77

3.3 Ministers’ entitlements .......................................................................................... 77

3.3.1 Basic Stipend and Seniority Allowance ..................................................................80

Beneficiary Fund Personal Contributions ...............................................................................80

Housing Allowance.....................................................................................................................80

Pulpit Supply Fees .....................................................................................................................81

Reimbursing Allowances (unchanged) ...................................................................................82

Deductions from stipend ...........................................................................................................82

3.3.2 Ministers’ Beneficiary Fund.......................................................................................82

3.3.3 KiwiSaver.....................................................................................................................83

3.3.4 Motor vehicle mileage rates......................................................................................83

3.3.5 Ministers’ leave entitlements ....................................................................................84

3.3.6 Burnett Loan Fund......................................................................................................87

3.4 Ministry Development ........................................................................................... 87

3.4.1 Certificate of Good Standing ....................................................................................87

3.4.2 Minister review............................................................................................................87

3.4.3 Supervision..................................................................................................................87

3.4.4 Ministry development requirements.........................................................................88

3.4.5 Congregation reviews................................................................................................88

3.5 Other Recognised Ministry Positions .................................................................... 88

3.6 Complaints and Disputes ...................................................................................... 88

3.6.1 Responsibilities of the church council .....................................................................89

3.6.2 Resolution of disputes ...............................................................................................90

4 PRODUCTS AND SERVICES AVAILABLE TO PRESBYTERIAN AND COOPERATING

CHURCHES........................................................................................................................................91

4.1 General Assembly Products and Services ............................................................ 91

4.1.1 Employment matters..................................................................................................91

4.1.2 Finance and administration.......................................................................................91

4.1.3 Treasurers’ newsletters .............................................................................................91

4.1.4 Online Church Directory............................................................................................91

4.1.5 Presbyterian Foundation Grants..............................................................................91

4.1.6 Press Go......................................................................................................................92

4.2 General Assembly Partner Organisations ............................................................. 92

4.2.1 InterChurch Bureau....................................................................................................92

4.2.2 Christian Savings........................................................................................................92

4.2.3 Laurenson Chartered Accountants..........................................................................93

4.2.4 Church and Trust Accounting Services Limited (CATAS)....................................93

4.2.5 CSC Buying Group.....................................................................................................93

4.2.6 Nice 1 ...........................................................................................................................94

4.2.7 Infoodle ........................................................................................................................94