An Episcopal Church vestry serves many of the functions served by boards of directors or trustees at other non-profit organizations. As its primary responsibility, the vestry oversees the parish’s financial health. In partnership with the rector, it develops and approves the annual parish budget. The vestry also serves as an advisory council to the rector who by church law is the parish’s chief liturgical and pastoral officer. Although in the past a rector tended to be autocratic, today they form a partnership with the vestry in order to assure the health of the parish.