GS 2025 Article 187 – General Fund

1.   Material

  • 1.1    Report of the General Fund as administered by Carman East. (8.2.12.1.)
  • 1.2    Report of the review of the General Fund by Carman West. (8.2.12.2.)

2.   Admissibility

  • 2.1    The reports were declared admissible.
    • Grounds: Although received after the deadline of 6 weeks prior to general synod, they both were mandated by the previous general synod and are necessary to be dealt with for the good functioning of the General Fund.

3.   Observations

  • 3.1    GS 2022 art. 32 appointed the Carman East CanRC to administer the General Fund for the period 2022–2024.
  • 3.2    The financial report submitted by Carman East indicates:
    • 3.2.1    Total assessments received from the churches: $99,366.87.
    • 3.2.2    Total expenses: $129,968.96.
    • 3.2.3    Closing bank balance as of December 31, 2024: $7,364.71.
    • 3.2.4    The fund was used for expenses including: Committee on Ecumenical Relations, Book of Praise expenses, website committee costs, printing, and bank charges.
  • 3.3    The Carman West CanRC was delegated to review the financial records. On February 25, 2025, two elders from Carman West met with the bookkeeper and confirmed that the books and statements were in good order.
  • 3.4.   Carman East notes that Sr. Hilly Kooiker stepped down from her role as treasurer and was replaced by Sr. Jolene Bouwman.
  • 3.5    The reports of both churches were received past the six-week deadline mandated by GS 2022 with no explanation given. The fiscal year for the General Fund currently ends December 31 each calendar year.

4.   Considerations

  • 4.1    Carman East has faithfully executed the mandate it received from GS 2022 and has maintained accurate and transparent records of the General Fund.
  • 4.2    The review conducted by Carman West affirms the integrity and correctness of the financial statements submitted.
  • 4.3    Acknowledgment is appropriate for both the work of the treasurer and the church overseeing the fund, and for those who reviewed it.
  • 4.4    In the interest of transparency and accountability to the churches, it would be good for both reports to be distributed to the churches at least 6 months in advance of the next general synod. To do that effectively, it would be good to adjust the fiscal year to September 30. This would give sufficient opportunity for the two churches to formulate their reports in time to meet this new reporting deadline.
  •  4.5   Because such financial reports may contain sensitive information, it is best that they are not immediately published on the federation website. Rather, they should first be dealt with by the next general synod which can then decide if and how to publicize such reports.

5.   Recommendations

That Synod decide:

  • 5.1    To receive with gratitude the financial report submitted by the Carman East CanRC regarding the General Fund for the years 2022–2024.
  • 5.2    To express its appreciation to Sr. Hilly Kooiker for her years of service as treasurer, and to Sr. Jolene Bouwman for taking over this responsibility.
  • 5.3    To thank the Carman West CanRC for reviewing the financial records and confirming their accuracy.
  • 5.4    To discharge the Carman East CanRC from its responsibilities for the General Fund for the years 2022–2024.
  • 5.5    To mandate the Carman East CanRC to undertake the process of adjusting its fiscal reporting year to September 30 and to complete this no later than 2027.
  • 5.6    To mandate both churches to report to the next general synod on their activities no later than six (6) months prior by sending their reports to the convening church with the request for that church to send both reports to all the churches in the federation forthwith (but, for greater clarity, not to publish them on the federation website).
  • 5.7    To require that before any synodical committee submits expenses to the General Fund, someone from within that committee must first verify those expenses.

ADOPTED

See Appendix 23 for the General Fund Report.