All 4 congregations have their own treasurer. There is also a separate treasurer for the funds held jointly. Normal offerings in each church are collected by the individual treasurers but special occasion offerings for appeals etc are paid into the joint account. All 5 accounts have individual charity numbers.
The division of payments to the Church Central office by each individual congregation for such things as stipend and ministers travel are paid on a 40%, 30%, 20% and 10% basis which has been agreed based on the relative strengths and membership of each congregation. Over the whole 40 year history of the linkage, it's only been necessary to adjust the percentages once due to changing congregation strengths.
All 4 congregations pay an amount into the joint account on the same percentage basis as above and this goes towards paying for expenses such as pulpit supply, manse expenses and presbytery dues.
Audited accounts for each church are presented at the relevant annual stated meetings, with the audited accounts for the joint funds being presented to the Joint Kirk Session for approval at our January meeting. A summary for the last three years is available for inspection. Please email to firstname.lastname@example.org if you wish a copy.