The formula for apportionments as adopted by the Annual Conference is found in the Conference Rules, Article I, A. CONFERENCE RULES ARTICLE I: GENERAL RULES FOR THE CONFERENCE A. APPORTIONMENTS
All Conference apportionments shall be made annually to each local church through the application of a decimal as recommended by the Conference Council on Finance and Administration, (in accordance with ¶ 613.3 and 614 of the 2012 Book of Discipline) to be derived from the following factors averaged from the last two published Journals of the Louisiana Annual Conference.
Pastor’s base compensation
Associate pastor(s)’ base compensation
Housing, related allowances and utilities
Reimbursements paid to/for pastors
Other cash allowances paid to/for pastors
Diaconal minister(s)/Deacons total compensation
Other staff compensation and expenses
Current expenses for program including church school
Other current operating expenses (Explanatory Note: In the Statistical Tables the following numbers will relate to the items listed above: 41-47a)
For a better understanding of the general church apportionments, click here and to see the apportioned ministry budget for 2017, click here.