North Georgia Annual Conference

Agenda · For Conference Action

Council on Finance & Administration

The budget and the money votes — apportionments, the collection rate, reserves, and how the conference funds shared ministry.

Council on Finance and Administration

Book of Discipline ¶611611In each annual conference there shall be a conference council on finance and administration, hereinafter called the council, or other structure to provide for the functions of this ministry and maintain the connectional relationships (¶…The Book of Discipline 2020/2024, ¶611 · via PlenaryRead ¶611 in full →, ¶614614 · BudgetsThe council shall recommend to the annual conference for its action and determination budgets of anticipated income and proposed expenditures for all funds to be apportioned to the churches, charges, or districts. Prior to each regular…The Book of Discipline 2020/2024, ¶614 · via PlenaryRead ¶614 in full →

This is the evergreen explainer. The specific dollar figures for any given year are a per-year instance (shown below), not baked into this page.

A little vocabulary

  • Apportionment — each church's requested share of the ministry the conference does together. A portion asked, not a bill.
  • CFA (CF&A) — the Council on Finance and Administration, which builds the budget and sets apportionments.
  • Collection rate — the share of the apportioned amount that actually comes in. The conference remits to the General Church only what it collects.
  • For Conference Action vs. For Information Only — whether the body votes on it.

The North Georgia picture

Apportionments have fallen for seven straight years, made possible by responsible funding mechanisms — the Barnes Fund, reserves, investments, and external grants — that carry core conference functions while keeping the burden on local churches low. CFA calls this its All Source Model for income. Even so, North Georgia remains the third-highest conference in the United States by apportionment giving to the General Church.

The year-by-year reductions CFA reports:

  • 2020 — −7.8%
  • 2021 — −19.0%
  • 2022 — −5.0%
  • 2023 — −4.0%
  • 2024 — −10.2%
  • 2025 — −25.0%
  • 2026 — −5.0%

The 2026 approved apportionment budget is $10,493,931. The 2027 recommended budget is $10,663,773 — an increase of $169,842 (+1.6%), the first rise after that long decline, driven by the end of Lilly Foundation funding for regional-developer positions (June 30, 2026) and the impact of church closures on collections. It is presented as a North Georgia–only budget: if the Georgia Unification Plan is approved this session, a new unified budget would be built by the CF&A teams of both conferences and brought to a later 2026 special session for 2027 implementation.

The 2027 budget is up for a vote this year — see Up for a vote → 2027 Conference Apportionment Budget. The audited received-apportionment figures and trend are below.

(A 20-year apportionment history and a net-assets history are printed as charts in the handbook, §208.b–c; the figures here are the text-stated budget and collection numbers from §208.d–f.)

What’s up this year

Audited figures · 2025
Apportionment received$10,009,502
Collection rate90.6%of $11,043,808 apportioned, all funds
Total revenue
Total expenses
Net assets, year end$170,595,172

2025 figures are preliminary (pre-final audit); the collection rate is from the CF&A report.

Apportionment received & collection rate, 20232025
YearReceivedvs. priorCollected
2023
2024$13,673,09392.8%
2025$10,009,502-27%90.6%

Collection rate is CF&A’s stated share on all funds.

Source: 2026 NGC Session Handbook · p. 209

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