12 SEVENTH-DAY ADVENTIST YEARBOOK, 1977 the support of aged and infirm workers and for the dependent widows and orphans of workers. Sec. 2. Divisions outside North America shall adopt a Sustentation Policy which shall be in har- mony with the principles set forth in the General Conference Sustentation Plan. Article XIX—Appropriations Sec. 1. The Executive Committee shall make its appropriations for home and foreign work at the Annual Councils, said appropriations to be based on budgets from the fields requiring financial help. Sec. 2. Appropriations shall be made subject to the receipt of the full amount of funds estimated in the General Conference budget. In case of a shortage the distribution shall be on a pro rata basis to all the interests represented in the bud- get. Sec. 3. Appropriations for major permanent in- vestments shall be held in trust for the purpose for which the appropriation was designated. In case the project is abandoned, the funds shall re- vert to the General Conference. Other funds ap- propriated to division fields shall be administered y the division committee. Sec. 4. All funds raised in division fields, except the regular funds belonging to the General Con- ference, as indicated under Article XVIII, may be used for the advancement of the work in the fields in which they were raised. : Sec. 5. General Conference funds in all the world shall be made available to meet the annual appropriations of the General Conference. Article XX—Finance Sec. 1. To tide over a possible financial depres- sion and to provide a working fund for the regu- lar operations of the Genera! Conference, the Treasurer shall carry in cash and in readily con- vertible securities a working fund equal to 20 per cent of the regular appropriations voted at the lat- -est Annual Council, including revertible funds. Sec. 2. The basis for computing the amount of the working fund on hand shall be the latest available financial statement. The working fund shall not fall below the amount here specified ex- cept on authorization of an Annual Council of the Executive Committee. Sec. 3. The Executive Committee, acting through its legal agency, the General Conference Corporation, shall have power to make such an- nuity contracts as may seem desirable; but all moneys obtained in this way shall be invested in securities and not be made available for appropri- ations until the annuity contracts have matured. Sec. 4. The tithes and mission offerings re- ceived by the General Conference shall be held as a trust for appropriation to the work of the Seventh-day Adventist denomination. It shall not be within the prerogative, therefore, of the Gen- eral Conference Committee, the Treasury, nor of any agent or agency of the denomination, to loan these funds to private individuals, to endorse notes, sign bonds or other securities, or in any other way to divert the funds of the General Con- ference from their intended purpose. Advances specifically authorized under regular policy and made in order to enable workers to become lo- cated and equipped for service, are not a viola- tion of this provision. Sec. 5. The basis for computing goals and per capita funds shall be the average of the member- ship of the four consecutive quarters ending on September 30 of the preceding year as published in the General Conference official statistical re- ports.