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Act 14, 1977 (XIV) – Act anent Re-grouping of Funds. 25th May 1977.

The General Assembly with a view to discontinuing the Central Fund repeal Act II (Class II) 1971 with its amending finding of 1975 (F.L.A. Deliverance) with effect from a date to be fixed by the Finance, Law and Advisory Committee and reported to a Commission of Assembly or next Assembly. They ordain that from that date the Funds of the Church shall be grouped under three main headings, viz.: Sustentation (inclusive of supply and retirement provision), Foreign Missions and General, on a provisional basis, it being understood that in the case of funds in surplus the flexibility found so helpful in the operation of the Central Fund, shall be, as far as practicable retained so that no enterprise of the Church shall be in deficit where this can be avoided. They direct the Finance, Law and Advisory Committee when negotiating targets to give guidance, based on estimated expenditure, to Deacons’ Courts as to the respective proportions of income required by the three Funds.

The General Assembly further ordain that as a stimulus to intelligent giving to the Funds now being instituted quarterly statements, showing cumulative income in relation to the year’s commitments, shall be given in the Monthly Record.