Editor’s note: Scroll down to the end of this article and listen to El Morya/Mark’s original podcast, recorded extemporaneously in 1974.
CONSIDER YOURSELF A MEMBER OF A BOARD OF DIRECTORS. For if you are a New Age light worker, a Mark-Age Family member, you are directing thoughts into mass consciousness which will help to eliminate much of the error in race thought patterns. You are 
cooperating with those in the higher planes who also are on this Board of Directors, whose function it is to help lift mankind out of the material, third dimensional environment into a spiritual, fourth dimensional existence.
To bridge these two levels of consciousness, let us take current topics and terminology and build them into a spiritual premise or broadcast. By using these familiar thought patterns and activities, we can help man improve his life on both levels. Dwell on these analogies and expand on them in your own meditations. In doing this you not only put your personal flavor on the original ideas but you relay the thoughts to all of mankind, and multiply them.
BUDGET: This does not apply to just a limited amount of income, where most of us have tried to live within a prescribed amount, but, as in the budgeting of corporations and governments, it applies to allocating a certain supply for a particular period of time, usually a year.
Think in terms of how much in the way of spiritual supply you have to spend. How do you intend to allocate it for this year? Will you budget so much in positive thinking, so much for good and proper spiritual expenditure of time, energy, deeds, thoughts?
When you have a budget, it is not always a question of just trying to keep within it. Many times you have to develop programs for using up your budget, that particular series of allocations. There is plenty of spiritual supply. How will you use it? Will it be wisely? Don’t worry about spending all of it, because you know there is that same amount or more for the budget next year.
Think not only in terms of budgeting your time and spiritual expressions in every respect. Don’t think in terms of just limiting your expenditures, but how you can use the vast budget of spiritual wealth each of us has to spend, individually and collectively.
In the coming weeks and months, dwell on how much you have to budget of energy, ideas, infinite wealth from God within. Try to think: “How can I expand my expenditures so I can fulfill spending all of this spiritual supply which Spirit through my high Self would want to put through me?” There is no need to limit your budget in this respect.
COST OF LIVING: We are thinking here in terms of the cost of living, not how much it costs to buy things in today’s inflated market. What is it costing you to live as you are now? How are you spending your energies, your time, your ideas, your actions?
Is there anything you are doing that harms your living at this time? Is too much time spent on negative thinking, negative actions? Are there things you still indulge in which harm your health? Is too much time spent on idle conversation, nonproductive activities? Is there anything you are doing which adds to the cost of your living? Are you putting undue stress or wear and tear on your physical, mental, emotional aspects?
A wise steward of Spirit’s supply does not add unnecessarily to the present high cost of living. The wise manager who expects to keep his job or to be promoted to even a more responsible one continually looks for ways and means to cut down the costs of living in this complex environment called Earth. Constantly contemplate whether the cost of living a certain way or with a certain attitude is beneficial to yourself, to others, to God or Spirit who created you.
CORPORATION BUSINESS: You are a corporation. Your members are God and your own consciousness: your high Self, your mortal or personality expression for this lifetime, your subconscious records. Within the entire Hierarchal Board’s plan and program you are a single corporation in a huge conglomerate.
Corporations are formed for issuing certain products or services. Their health depends on how they balance their various departments and functions, how they save by eliminating duplication or unnecessary and unproductive activities, how well they delegate responsibilities, how pioneering they are in exploring new products and expanding their special services. Is your corporation a healthy, growing business with a future?
CHECKBOOK: In order to keep track of your expenditures and income, you need a checkbook. This allows you to double-check your expenditures, to review the wisdom of expenses, and to know when to add more supply to the bank account. It is good to have a reserve supply so you can write additional checks, make new expenditures, when unforeseen needs arise.
Every checkbook must be balanced. You cannot spend more than you have, in terms of energy reserve of ideas, expressions, time, supply. You have to keep within your allocated budget if you expect your checkbook to balance. But there always is the possibility — in corporations, governments and our spiritual lives — to increase the budget if the program warrants it. Unwise, impulsive, inexperienced managers may dream up projects which not only would break the allocated budget but would use up the reserve supply.
AUDITOR: Spirit has an unlimited supply, which It administers through the executive administrator of our corporations: each one’s individual high Self, the I Am.
Your high Self is your auditor. Turn the auditing of your books over to your high Self. Let your I Am Self step in and audit your books, and relay intuitively the information as to the condition of your checkbook. Have you stepped out of bounds in one way or another? Have you spent too much in any department? Have you been spending unwisely, inflatedly?
ASSETS & LIABILITIES: Many of us are concentrating too much on our liabilities. We are piling up liabilities in the way we think, the way we act, what we have done in the past, creating conditions in our corporate lives that are not an asset to our business but really are liabilities.
Learn to recognize what your liabilities are. Compile a balance sheet, and reduce those liabilities. Endeavor to close them down one by one until they have been eliminated.
To offset your liabilities, you have untold assets within your spiritual nature. For we are sons and daughters of God, and therefore have a wonderful spiritual heritage, talents, powers; an inexhaustible supply from Spirit, through our individual high Selves. These are our greatest assets.
But also you must examine your individual corporation and recognize your special talents, functions, experiences, knowledge, soul records and thus contemplate the additional assets you have. Examine your balance sheet of assets and liabilities now. Don’t you have more spiritual assets than you have mortal liabilities?
Build up and spend from those spiritual assets. Cut down, decrease, eliminate as much as possible those mortal liabilities. Otherwise, you are going to have to work on a basis of deficit spending. You don’t really want any deficit spending in your spiritual corporation, in your I Am state of consciousness. It is not necessary. There is plenty of reserve in your spiritual bank. You do not need to work from a deficit budget.
What would be deficit spending? Exhausting your energies, your time, your physical action, your mental planning on projects not worthy of those expenses are examples of deficit spending.
Make a complete financial analysis, a prospectus, in advance. See just what you do spend, and on what. There is no need to go into debt at any time, if you check with the auditor as to what is available to you in the reserve supply. There is no need ever to overdraw your account, if you work in cooperation with your auditor. You are entitled to all the spiritual supply you need, provided you use it in a proper, productive, healthy way.
Spirit has invested tremendous stock in each of Its corporations. The more of spiritual supply you can spend properly, usefully, creatively, the more your spiritual stocks will rise.
Start building up the inventory of yourself. Feel your own worthiness. Know the true value of yourself; and of others, too. Remember, as much as you help build up the stock of other corporations, that is how much you build up the need for your own corporation to supply that many more businesses with your specialized product and services. Each corporation is individual, unique, needed. Each one serves each other corporation. Joined together, we create a conglomerate of I Am corporations.
Revised from Mark-Age Meditations audio broadcast #67A, released in December 1974.
LISTEN TO PODCAST: Click on the “Play” button below to listen to El Morya/Mark’s original recording of “Prepare Your Spiritual Financial Report.”
Photos: (1) El Morya/Mark, 1967, Mark-Age Archives. (2) El Morya/Mark, 1961, Mark-Age Archives.