Program Budget Presentation
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Program Budget Presentations In the Congregational Treasurers and Bookkeepers Financial and Accounting Guide found in the ELCA Office of the Treasurer Web site (www.elca.org/treasurer) there is a summary of various budget types and brief description of a potential budget process.. Typical examples of objects type on the expense side might be: • • • • • • • • • Salaries FICA taxes Federal withholding Housing allowance Books Utilities (most likely broken down further by specific type of utility) Travel Music purchases Repairs Typical examples of objects on the income side might be: • • • • Unrestricted member giving Restricted member giving: pass-through (perhaps broken-out by types of restriction, such as ELCA World Hunger food pantry locally supported institution, etc.) Building fund Space rental (often broken out by major types of rental, such as weddings, local outside organization that rents on a regular basis) The list of potential objects is endless.. The Music Director is responsible for maintaining a 25-member adult choir that sings at the 11:00 service and holidays and special events, a children’s age-appropriate choir of 40 angelic voices that accompanies the congregation monthly playing and maintaining the organ convene the 5-member council music committee directing a 5-member praise band at the 8:30 service planning worship services with pastoral leadership team and represent the congregation in ecumenical community event planning..
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