1
The bishop or chief steward has supervisory responsibility for assembly property but does not own it personally.
2
Administrators shall be appointed where income, expenditures, hospitals, hospitality, pilgrimage, burial, or relief funds require specialized care.
3
Accounts should distinguish ordinary expenses, clergy support, maintenance, charitable distribution, and restricted gifts.
4
Misappropriation requires restitution and may also justify removal from office.
5
Reasonable losses without fraud are not theft; concealment, falsification of accounts, and conversion to private use are.
6
Property set aside for the sick, travelers, or poor shall not be diverted merely because a powerful person demands it.