CIRCUIT EXPENSES

⁸ Expenses incurred for assemblies, as well as other circuit expenses, are covered by contributions from the Witnesses making up the circuit. Contribution boxes are provided at assembly facilities so that voluntary contributions can be made to the circuit. Additionally, to care for ongoing expenses, congregations may provide contributions at other times.

⁹ Ideally, circuits should be able to cover any necessary expenses, with surplus funds being donated to the worldwide work. If there are not enough funds in the circuit account to pay expenses for the assembly or to meet initial expenses for the next assembly, such as a deposit to secure the use of a facility, the circuit overseer may direct that congregations be advised of the privilege to contribute. Each body of elders will discuss the matter and determine what contribution the congregation would be able to make to the circuit fund. They would then handle this contribution by means of a resolution.

¹⁰ When financial matters arise that require the attention of the circuit elders, a circuit elders’ meeting will be held on the day of a circuit assembly. All decisions other than those involving selected circuit expenses should be handled as resolutions adopted by the elders. These resolutions must be written in exact amounts and presented for approval each time circuit funds are dispensed.

¹¹ Arrangements are made for a periodic audit of the circuit accounts.

Arrangements are made for a periodic audit of the circuit accounts.