1992 Book of Discipline: ¶ 925

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925. The council shall estimate what percentage of the total salaries paid pastors and associate pastors by the entire Church will yield an amount equal to the estimated episcopal budget and shall make recommendations to the General Conference concerning the same for its action and determination. When such percentage has been approved by the General Conference, it shall be the basis of the annual apportionment to each annual conference for the Episcopal Fund. The apportionment to each annual conference shall be an amount equal to the approved percentage of the total cash salaries paid to the pastors and associate pastors serving charges under episcopal appointment or as local pastors in the most recent complete year as reported to the annual conference. This apportionment shall be distributed to the pastoral charges as the conference may determine. In every case the amount apportioned to a charge for the Episcopal Fund shall be paid in the same proportion as the charge pays its pastor.

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1992 Book of Discipline: ¶ 925
1996 United Methodist General Conference