An Introduction to Financial Sacrifice — Page 67
67 its own sources, it can obtain, with the approval of Hadrat Khalifatul Masih , a grant from "Central Reserve" or directly from the Markaz. 2. Any grant, thus acquired, shall, before being spent, be entered under the "Regular Income" under its respective head. 3. If, in a certain year, the "Regular Income" is unable to support the "Regular Expenditure" and approval is received from Markaz to use the funds out of Central Reserve, then the following instructions should be born in mind: a. As far as financial statements are concerned, Central Reserve arising during that particular year must be calculated, as instructed and would be shown as an expense ( as seen in the prescribed form). b. In the "Central Reserve Statement" the calculated and set aside amount as calculated in (i) above will be shown as income. c. Then the amount for which approval is received to spend will be shown as expense in "Central Reserve Statement" and will be taken to the concerned Main Head i. e. Regular, or Conditional, or Development in "Income and Expenditure Statement" as "Income from Central Reserve". 4. The amounts drawn from Central Reserve should only be spent under the head of account for which approval has been granted. 5. Separate head of account for preaching ( Tabligh ), spiritual training ( Tarbiyyat ) and education ( Ta‘l i m ) cannot be opened. These activities represent the daily routine features of a Mission, so all the expenses incurred on such activities should be booked under