Priests conduct services unless a higher ministry is present. Priests are often switched around to conduct divine service in nearby congregations. Deacons: Deacons The deacon ministry is a local ministry. A Deacon generally works in his home congregation to support the priests. If a priest is unavailable, a Deacon will hold a divine service without the act of communion. Deacons are also allowed to participate in a service along with the priests. Previously, there was a Sub-Deacon ministry. However, over time, the responsibilities of Deacons and Sub-Deacons began to overlap. After a District Apostles Meeting, it was decided that, as of 1 January 2002, no more Sub-Deacons would be ordained. Structure The international office of the New Apostolic Church is located in Zürich, Switzerland, and is the seat of the New Apostolic Church International Apostle Unity (NAKI). The members of NAKI are the Chief Apostle, the District Apostles and the Apostles and the worldwide church is led from there. The church is divided into several regional churches (districts), covering entire countries or continents. Depending on national laws, the District Apostles are the heads of the regional churches (often incorporated) and have sole fiscal authority for their district. The NAC is financed by voluntary gifts from the church members and does not collect taxes. Money received is used for building maintenance, social aid and aid for the developing countries. The church is politically neutral and expects its members to comply with local laws. The Chief Apostle and the District Apostles meet regularly to consult each other on church matters of international significance. Every three years all Apostles gather for an international general assembly. Finances The international church is financed by allocations from District Apostle areas, and arranges for financially weak areas to receive aid from financially strong ones. The lion's share of earnings are used for construction and maintenance of church buildings, which are maintained by District Apostle areas. A considerable part of the budget is also spent on missionary work. The church aims to manage its affairs with as little administration as possible financial records are publicly available upon request or published on church websites or in Our Family, the official magazine of the Church. Bookkeeping and accounting requirements are largely handled by independent Certified Public Accountants. Pastoral and organisational duties in the congregations are carried out in an honorary capacity. All acts and blessings performed by the Church, e.g.