LOUISVILLE, Ky. — The Presbyterian Church (U.S.A.) plans to cut jobs at its headquarters for the third time in four years.

Denomination officials wouldn't estimate how many jobs would be lost, but they said the church needs to trim its $114 million budget by 13 percent in the next two years. They said the number of cuts would be announced later this month.

In the past few years, a total of 85 jobs were cut at the headquarters through layoffs and attrition.

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