Developing a Proposed Budget*

During the 4th Quarter of the year, at the request of the Session, the Treasurer develops the proposed annual budget by translating the organization’s mission and ministry goals into a realistic financial plan. This process brings together past financial trends, current ministry needs, and anticipated resources to create a roadmap for the coming year. The Treasurer ensures the budget reflects good stewardship, transparency, and alignment with the organization’s strategic priorities, while providing leaders with clear information for decision‑making.

 Elements of the Treasurer's Budget Development Process 

• Review Prior-Year Activity: Analyze giving patterns, program costs, and operational trends.

• Gather Ministry & Program Requests: Communicates with church leaders to understand upcoming goals and resource needs.

• Forecast Revenue: Estimate contributions, grants, and other income using historical data and realistic assumptions.

• Estimate Expenses: Project personnel costs, facilities, program expenses, and administrative needs.

• Align With Mission & Strategy: Ensure spending supports the church’s core ministries and priorities.

• Draft & Refine: Prepare a preliminary budget, adjust based on leadership feedback, and ensure it remains balanced.

• Present for Approval: Provide a budget to the Session and the Property and Finance Committee for review and adoption.  The Budget is normally presented to the Congregation at the Annual Meeting.

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* Adapted from AI Copilot 3/27/2026