Reformed Presbyterian Minutes of Synod 1997 - Rparchives.org

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»00 MINUTES OF THE 1997 SYNOD OF THE Foreign Missions 75,000 Home Missions 95,000 Seminary 50,000 Education et Publication 41834 Woman's Association Disability Concerns Synod Operations Pension Trustees Geneva College Totals 1997 Special Unrestrlcted/U ndesljjnated Requested Recommended 23,000 5,000 50,000 50,000 389,834 12. That any contributions to 1 5,000 70,000 35,000 41,000 1 3,000 1,000 50,000 25,000 250,000 RPMetM 1998 RPMNM TOTAL Requested Recommended Recommended 65,000 65,000 80,000 78,500 30,000 65,000 65,000 80,000 78,500 12,000 80,000 135,000 1 15,000 119,500 25,000 1,000 24,500 24,500 24,500 50,000 25,000 343,000 325,000 575,000 in 1997 above $320,000 be distributed to all the agencies in proportion to their respective grants for that year. 13. That, beginning January 1, 1998, Synod use the established IRS business mileage reimbursement r3te as its rate for mileage reimbursement. 14. That the Committee on Church History be granted up to $500 in 1998 for the expenses of its regular work, to be taken from the Synod Operations Fund (Miscellaneous Fund). This is in addition to the funds already provided for the bicentennial celebration at the 1998 Synod. 15. That the Committee on Youth Ministries be granted up to $9,500 in 1998 for the expenses of its regular work, to be taken from the Synod Operations Fund (Miscellaneous Fund). 16. That following the adoption of this report, Synod rise for prayer to give thanks to God for His provision during the past years and to pray for continued financial blessings on this branch of His church, as led by Deacon Delegate ]oe Comanda. Respectfully submitted, Deacon Delegates Jim Copeland, Alleghenies Phil Soma, Great Lakes-Gulf Joe Comanda, Atlantic Everett Woods, St. Lawrence Elected Members Andy Curran, absent (1997) Hector Pino, absent (1997) David Mohr (1st Term - 1998) William Roberts (Ist Term - 1998) Keith Magill (1st Term- 1999) Jay Worsham, Chairman (2nd Term - 1999) Consultative Member Louis Hutmire, Denominational Treasurer
REFORMED PRESBYTERIAN CHURCH OF NORTH AMERICA 101 DALE R. HARTZEL (412)452-2176 Certified Public Accountant 114 N main STREE* ZEUENOPIE. PA 16063 Trustees of Ihe S>nod of ihe Reformed Presb\icnan Church of North America Pittsburgh. Penns\lvama *Ae ha^e audned the accompanying statement of financial position of the Trustees of the Ssnod of the Reformed Presbytenan Church of North America (the "Trustees") as of December 31. 1995. and the related statements of activities, and cash flows for the year then ended. These financial statements are the responsibility of the management of the Trustees Our responsibility is to express an opinion on these financial statements based on our audit We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement! are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements An audit also includes assessing the accounting principles used and significani estimates made by management, as well as evaluating the overall financial statement presentation We believe that our audit provides a reasonable basis for our opinion In our opinion, the financial statements referred to above present fairly, in all material respects, except for the matter described in the followingpaj-agraph. the financial position of the Trustees of the Synod of the Reformed Presbytenan Church of North America as of December 31. 1995, and the changes in its net assets and its cash flows for the year then ended in conformity « .Hi generally accepted accounting principles As described in Note 5 to the financial statements, comprehensive actuarial reports and valuations are not available for the two pension plans maintained by the Trustees Accordingly, the information necessary to provide the disclosures specified by Statements of Financial Accounting Standards Numbers 87 and 88 has not been determined and such disclosures have not been made Additionally, pension benefits incuned under Pension Plan "A" have been charged to expense when paid rather than determining pension expense using an acceptable actuarial cost method. We believe ihat omission of the disclosure of the foregoing information and failure to determine pension expense using accepted actuarial cost methods are departures from generally accepted accounting CA principles As Zehcnople. discussed Pennsylv. in Note I io the financial statements, in 1995 the Trustees changed its method of accounting for contributions and April us 19. method 1996 of financial reporting and financial statement presentation
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