All assemblies start out with a "deficit," even if not a "debt". A circuit can have funds on hand in the local bank and/or with the Society but have a deficit for that particular assembly (this is for CA and SAD). At the assembly halls owned by the Society, an annual accounting of the expenses is compiled and divided by the number of publishers in each part of a circuit. That per capita amount (usually between $5 and $8) is multiplied by the number of publishers and that amount is the "bill" the circuit gets for their assembly. I know, I seen the accounts and expenses for the local assembly hall when I would talk with the elder that took care of the bookeeping.
If it is an event at a non-JW facility, then the expenses are tallied and divided the same way and a bill is submitted to the circuit elders.
At SADs, circuit and district assemblies a deficit is always always always announced no matter what the actual contributions are...why? because if they announced a surplus, then the donations would stop before the end of the event.
Added to the actual expenses of the facility, the circuit elders will have a "business meeting" to rubber stamp other obligations already decided upon by the CO, DO, Assembly Overseer and his Assistant. Add in these "donations" to the Worldwide Work, the Society Kingdom Hall Fund, the Disaster Relief Fund (now rolled into the WWW fund), and sometimes additional donations to the capital fund of the assembly hall.
One time though, several thousand dollars worth of donations were approved for local congos to assist them because they were having financial dificulties..... a definite no no but a nice gesture. This happened while I was attending MTS. I happened to attend MTS at my home assembly hall. I attended our circuit's business meeting which was being held below the classroom. The door open to the stairs to the classroom so the instructor could hear this (hmmm I wonder who did that).... he was livid.... circuit donations are only to be used for circuit expenses and Society donations.... I think those donations were made, but never again... LOL. I think the instructor bent the locals ears.
For district conventions, the society pays for all of the expenses up front, and all donations go back to the Society. Any excess over and above expenses also go back to WWW funds. It is not held over from year to year.
In any of these cases, if there is a deficit, if it is not a big amount, the local elders stupid enough to still be on site afterwards are made aware of it and usually checkbooks and wallets are brought out to take care of it. If it is a larger amount, letters are sent out to the attending congos in the circuit/district reminding them of their privilege of assisting with the deficit.
What a twisted thing...and who of you have seen the "accounting" forms used by the Society? IMHO, these forms do not resemble anything resembling GAAP accounting rules. I know, I am taking accounting classes right now.
I once said something to the elder that did the audits for the CA and SADs for our circuit...he was the Accounting Overseer! How is that possible? Where are the checks and balances? The Overseer audits his own books? Especially when I found out years later that his wife was stealing money from one of her clients...sheesh... I think it still happens, even though I said something to the CO at the time.
Glad I am done with it.
Snakes ()