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1.2
Organisational Structure of the Church of England
The Church of England is an hierarchical organisation operating
on five levels of which the lowest is the parish. This, for our
purposes, can be defined as the population ('parishioners') resident
in a specified area, ministered to by one full-time resident
clergyman ('the incumbent') in one church building ('the parish church');
though occasionally a parish may have more than one clergyman ('curates'),
or share a clergyman with adjoining parish(es), and/or have more than
one place of worship ('daughter churches'). The business affairs of
the parish including financial contributions received from parishioners
('giving') are in the hands of an elected group of church members
('the parochial church council') of which the incumbent is, ex officio,
chairman. There is a considerable body of legislation extant relative
to parish affairs
(B8)
but only a small proportion relates to finance,
and in particular it appears that "No definite rules have been laid
down regarding the form in which the Parochial Church Council accounts
should be presented"
(B26)
, the only legal requirement being for "audited
accounts for the year ending on December 31st immediately precedinq
the [annual parochial] meeting; and an audited statement of the funds
and property, if any, remaining in the hands of the council at that
date"
(B26)
. This generates a diversity of forms of presentation which
we shall find to be a serious handicap in preparing a diocesan financial
structure.
Parishes are grouped into deaneries which are governed by
deanery synods elected from parochial church councils on a basis
proportional to enrolled church membership. One of the deanery
incumbents is nominated (by the Bishop) as 'rural dean' (a position so
titled even in urban areas) and shares chairmanship with an elected
lay member. This level of administration however has no financial
role and so is peripheral to this study.
