We are agreed that authority given to superintendents shall not interfere with the independent action of a fully organized church. Each church shall enjoy the right to select its own pastor, subject to such approval as the General Assembly shall find wise to institute. Each church shall also elect delegates to the various assemblies, manage its own finances, and have charge of all other matters pertaining to its local life and work.
Index: finances
115.4
Upon issuing a call, the local church will specify the proposed remuneration. The amount of this remuneration shall be determined by the church board. When agreement has been entered into between the church or the church board and the pastor, the payment of the pastor’s salary in full shall be considered a moral obligation by the church. If, however, the church becomes unable to continue the payment of the salary agreed upon, such inability and failure shall not be considered a sufficient cause for civil action against the church by the pastor; and in no case shall the church or District Advisory Board be legally responsible in excess of funds raised during the term of the pastor’s actual service, and not otherwise designated. If civil action is taken against the church or District Advisory Board by a current or former pastor, a district may take steps to obtain the minister’s credential and subsequently drop the minister’s name from the ministerial roll.
The local church should also make provision for the pastor’s traveling and moving expenses. (33–33.3, 129.8–129.9)
129.20
To elect a treasurer from among the church membership who meets the qualifications for church officers as specified in paragraph 34. Such election shall be held at the first meeting of the new board. The individual so elected shall serve until the close of the church year and until a successor has been elected and qualified, and has voting privileges only if elected to the church board at a duly-called meeting of the members of the congregation. No member of the pastor’s immediate family (spouse, children, siblings, parents) can serve as the local church treasurer without the approval of the district superintendent and the District Advisory Board. (34, 113.7–113.8, 113.11, 128, 136.1–136.6)
129.21
To cause careful accounting to be kept of all money received and disbursed by the church, including any childcare/schools (birth through secondary) and Nazarene Missions International (NMI), Nazarene Youth International (NYI), Sunday School and Discipleship Ministries International (SDMI), and make report of the same at its regular monthly meetings and to the annual meeting of the church. (136.3–136.5)
129.22
To provide a committee, no fewer than two members of which shall count and account for all money received by the church.
129.23
To appoint an auditing committee or a committee of independent examiners, or such other qualified persons, that shall audit or examine, to at least the minimum standard required by national or state law if applicable, or other recognized professional standards, at least annually, the financial records of the treasurer of the church, the Nazarene Youth International (NYI), the Sunday School and Discipleship Ministries International (SDMI) Board, Nazarene childcare/schools (birth through secondary), and any other financial records of the church. The pastor shall have access to all records of the local church.
136
154
All funds raised by the local Nazarene Missions International (NMI) for general interests of the Church of the Nazarene shall be applied to the World Evangelism Fund apportionment of the local church with the exception of mission special projects that have been approved by the Ten Percent Committee.
154.1
After primary consideration has been given to the full payment of the World Evangelism Fund, opportunities may be given to make offerings for the support of global missionary work, such contributions to be known as “approved mission specials.”
155
Funds for the support of general interests shall be raised in the following manners: