the definition of governance is arbitrary.....

table 3 below classifies 56% of 2018 staffing at the denomination council level as ministry funded by m&s though previously not consistently presented to or understood by the congregations as what they were giving to. http://252171b255e88fd7c65a-dec189f157202212a76b23fc4d185c40.r92.cf2.rackcdn.com/crtg_background10.pdf

in $ millions
conference operating grants, theological schools & ed. centres, general council office staffing...other & contingency sub totals looked at as governance

for 2006
% of revenues used for governance
51.5% where only 48.5% of what congregations gave for missions actually went to global or canadian missions or other grants [$13.3 of $27.4 m&s givings]; or
72.5% [$35.0 of $48.3 total expenses including monies from reserves {using table figure of $19.6 though sub total grants = $19.7}] of general council revenue and reserves; or
57.8% [$18.2 of $31.5] of monies remitted for m&s from all sources

for 2013
% of revenues used for governance
59.0% where only 41.0% of what congregations gave for missions actually went to global or canadian missions or other grants [$10.0 of $24.4 m&s givings]; or
74.3% [$28.9 of $38.9 total expenses including monies from reserves] of general council revenue and reserves; or
67.0% [$20.3 of $30.3] of monies remitted for m&s from all sources

for 2015 projection
% of revenues used for governance
60.2% where only 39.8% of what congregations gave for missions actually went to global or canadian missions or other grants [$8.8 of $22.1 m&s givings]; or
76.4% [$28.5 of $37.3 total expenses including monies from reserves] of general council revenue and reserves; or
64.9% [$16.3 of $25.1] of monies remitted for m&s from all sources

proposed 2018 projection
% of revenues used for governance
51.8% where only 48.2% of what congregations givings to missions will be used for global or canadian missions, new initiatives, or other grants [$9.4 of $19.5 m&s givings]; or
72.6% [$24.9 of $34.3 total expenses after adjusting for additional expense of $2.4 allocated by region(s) as revenue!] of denominational council revenues; or
55.9% [$11.9 of $21.3 after adjusting for additional expense of $2.4 allocated by region(s) as revenue!] of monies remitted for m&s from all sources