The Board proposes an annual budget of expenses and incomes to the annual meeting that approves a final version. The expenses in this budget are primarily paid staff compensation related with other expenses for building maintenance, office, committee, and UUA-related spending. All non-budgeted single expenditures in excess of $5,000 must be approved by vote at a legally constituted congregational meeting. So, the answer is that the members of the congregation approve all spending. All church spending must be either be pre-approved as part of a budget or if non-budgeted and in excess of $5,000 it must be approved at a special congregational meeting.