T. E. BOWEN by T. E. BOWEN

Review and Herald Publishing Association · Takoma Park Station, Washington, D. C. · Apr 8, 1909

T. E. BOWEN

By T. E. BOWEN

The Relation Between the Local Church and the Distant Fields—No. 4

T. E. BOWEN

Mission Finances

All are familiar with the different funds, such as annual, midsummer, ten-cent-a-week, First-day, and Sabbath-school, which go to make up the incoming offerings to missions. These funds are kept separate on the books of conference and union treasurers, also designated by their different names at the General Conference treasury. But, inasmuch as all the missions must be cared for in common, these different funds are united into one general mission fund upon the books of the Mission Board, from remittances which are to be made to the different mission treasuries. In case offerings are specified to certain fields, these are carefully accounted for, so that they shall be used in the field designated. Some may get the impression that because of the large amounts coming into the mission treasury, some bank here in Washington must have a tremendous amount in its vaults, because of the deposits made by the Mission Board. But this is not the case. Often the bank balance in favor of the Mission Board treasury is not so large as that carried by some of the union, or even local, conference treasurers. By this it should not be gathered that our work is on the verge of insolvency. This is not true. But while large amounts are coming in, there are also large remittances going out, so there is no hoarding of funds anywhere, but a healthy inflow and an outflow to the treasuries of the needy mission fields. Only the demand is usually much greater than the supply.

The Prompt Forwarding of Funds

Every church treasurer is expected to make it a special point to get into the hands of the conference treasurer all funds intended for the general work, by the close of each calendar month. This enables the conference treasurer to close his books with the month. Then he is asked to send the tithe due the union, and the general offerings to go to the Mission Board, to the union treasury by the tenth of the next month, so that on that date each union conference treasurer can forward all funds designed for the general work to the General Conference treasurer. This plan works well, and by this system, if all the treasurers are prompt, it will be seen that funds paid into the local church treasury quickly go on to the general treasury.

In this way each local and union conference is able to keep an accurate account of all funds raised in its territory, whether used in local or general work. This is as it should be, because much confusion results by sending donations direct from local churches to the Mission Board, hoping thus to save a little time. Rather than hastening matters, such a course hinders; for it becomes necessary to report back such offerings to the conference from which they come.

On to the Missions

Each year, at the meeting of the General Conference Committee or Mission Board, a budget of mission field appropriations is made up. This is necessary. Some approximate estimate of what will be expected from the general treasury for the year ahead must be made. To arrive at this, the local committees in charge of the different mission fields, like China, India, Africa, etc., are asked to make out a careful estimate of the money they will need from the Mission Board treasury during the ensuing year, to pay their workers and carry on the work in their field, above that which they will be able to raise in the field itself. These estimates are sent by the superintendents in charge of the different mission fields, to the treasurer of the Mission Board, and they are carefully and prayerfully considered, item by item, field by field. From these the yearly appropriation, or estimate for the whole field, is made up, and voted by the General Conference Committee, at its annual meeting. The appropriation for each mission field is then divided by the treasurers into twelve parts. This gives the amount due each mission treasury, such as India, China, Africa, etc., from the Mission Board treasury each month. The treasurer then makes it a point to see that this remittance is promptly forwarded, month by month, to the different treasurers appointed by the mission committees to receive and disburse the funds in their respective fields.

Mission Field Audits

The workers in the missions, whether sent out by the Mission Board, or native workers employed by the mission committee, are under the direction of the local mission committee in charge of the field, as are workers in any other local field, their time and expenses being reported to the local mission committee, which appoints an auditing board to examine into the merits of the work of each individual laborer, determining the rate of salary he is to receive. These audits are then forwarded to the Mission Board for final adjustment.

In missions not large enough to have an executive committee, the Mission Board appoints a superintendent, whose duty it is to receive all the monthly reports of labor from any other workers connected with the mission. These he passes on to the treasurer of the Mission Board direct, with any instruction or suggestions he may have to make, and these reports are audited by the Mission Board, in its general audit at the close of the year.

Conclusion

In brief, this gives the simple method by which our work is being carried on throughout the entire world,—a perfectly organized work, yet simple and effective in every detail. Each part subject to and dependent upon some other part, the work “increaseth” and groweth up into its living head. May God increase it more and more, until the church shall have completed its work in the earth. Although tardy, let us rise up as “one man,” and finish the work given us to do, that Jesus may come and take unto himself his own from every kindred, every tribe, and every people.

Takoma Park, D. C.