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Assembly Assessment questions and answers
Please read this information carefully and completely as it includes information that is critical to the financial management of the parish.
What is an Assembly Assessment?
Since 1 July 2004 , Assembly Assessment (previously called single assessment) has replaced the four individual payments that were made by parishes:
- National services levy
- Mission and ministry giving
- Beneficiary fund parish assessment
- Seniority allowance levy.
The amount of Assembly Assessment charged to each parish is determined by two factors:
- the members (formerly known as communicant) roll, which makes up 50 per cent of the total charge
- parish income, which makes up the other 50 per cent of the charge.
The assessment calculation figures for 2005/06 are based on the June 2004 statistics returns prepared by each parish. Details of the parish assessment have been sent to each treasurer.
What does Assembly Assessment pay for?
Minister-related payments, national ministries and central support for parishes are resourced directly from this Assessment, including:
- Seniority allowance
- Beneficiary fund
- National mission support
- Youth leadership development and support
- Leadership training and development through the School of Ministry
- Other central support of parishes such as insurance services, judicial commissions, presbytery and parish planning, communications advice.
How has Assembly Assessment been calculated?
A fiscally responsible budget, where expenditure does not exceed income, was one of the key drivers in setting the level of Assembly Assessment for 2005/06. After holding assessment at the same level for two years, the total amount of Assembly Assessment for 2005/06 has increased to $4.29 million (2004/05: $4.17 million)
This is an inflation-based increase, and is 2.8 percent higher than last year.
Membership has fallen by 4 percent to 30,164, while income subject to Assembly Assessment has increased by 4 percent to $29.99 million. Based on these statistics, an assessment rate of 7.16 percent of annual income (2004/5: 7.25 percent of income) has been set, which equals $71.14 per member (2004/05: $62.25 per member).
This is the first time an inflation adjustment has been included 2.8 per cent, the total has been This assessment includes (see Table 1 below).
Parish Stats 04/05 | 2004/5 | Parish Stats 05/06 | 2005/6 | ||||
Assembly Assessment | $4,173 | $4,292 | |||||
Membership Rate 50% | $2,086 | 31,493 | $66.25 | 2146 | 30,164 | $71.14 | |
Income Rate 50% | $2,086 | $28.77m | 7.25% | 2146 | $29.99m | 7.16% |
Do we have to pay Assembly Assessment?
Yes.
The Book of Order Resolution 387 says:
“The Assembly makes assessments to be paid by congregations for objects which the Assembly considers important. The Assembly decides the amount or basis of calculation of assessments and the time for payment. Unless and to the extent that the Assembly stipulates otherwise such assessments apply to all congregations and are mandatory.”
Assembly Assessment (as single assessment) was an Assembly motion that was referred to presbyteries and parishes for comment. There was significant support for the idea.