Financial Management and Control Manual for Parishes

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Changes to the Financial Management and Control Manual for Parishes (Nov 1, 2013)    

Changes to the Financial Management and Control Manual for Parishes (April 1, 2013)

 
Archbishop Carlson's Letter
 
Manual Main Index 
Section 1: Parish Finance Councils
1.0   Parish Finance Councils
Section 2: The Budgeting Process
2.0   The Budgeting Process
Section 3: Financial Reporting and Analysis
3.1   Archdiocesan Accounting Policies
3.1.1   Archdiocesan Finance Office ACH/Remittance Form
3.1.2   “Off the Books” Bank Accounts
3.2   Examples of Typical Financial Reports
3.2.1   Parish High Level Chart of Accounts
3.2.2   Parish Salary Classification Definitions
3.2.3   Archdiocesan Guidelines for Reporting Parish Fund Raising Revenues
3.2.4   CYC Fees
3.3   Parish Reporting Requirements to the Archdiocese of St. Louis
3.3.1   Parish Reporting Requirements
3.4   Reporting Financial Information to Parishioners
3.5   Comments Regarding Financial Reporting to Parishioners
3.6   Software
3.7   Together We’re Better Programs
3.8   Procedure for Handling Operating Grants for Parishes and Elementary Schools
3.9   Accounting Policy for School Tuition
3.10   Parish Cemeteries
Section 4: Parish Organizations
4.0   Introduction
4.1   Sample Pastor’s Letter to Parish Organizations
4.2   Principles for the Management and Use of Funds Generated by ParishFacilities and Organizations – Example
4.3   Scouting Organizations
Section 5: Statutes and Policies
5.0   Selected Canons on the Acquisition of Temporal Goods
5.1   Archdiocesan Temporalities Statutes
5.2   Archdiocesan Temporalities Policies
5.3   Closed Parish Policy
5.3.1   Financial Issues for Closing Parishes
5.4   Financial and Purchasing Policies-Example
5.5   Parish Emergency Information
5.6   Cash Accounts
5.6.5   Bank Statements and Cancelled Checks
5.7   Parish Equipment Leases
5.8   Mass Stipends
5.8.1   Prohibiting Use of Mass as Fundraising Activity
5.9   Identity Theft Protection Policy
5.10   Solar Lease and Purchase Programs
Section 6: Internal Controls
6.0   Overview
6.1   Internal Control Questionnaire
6.2   Controls for Processing Cash Receipts
6.3   USCCB Memo Regarding Parish Financial Governance
Section 7: Authorities for Approval
7.1   Authorities for Approval-Treasury Functions
7.2   Authorities for Approval-Accounting
7.3   Authorities for Approval-Operating and Capital Expenditures
7.4   Authorities for Approval-Titling of Property
7.5   Authorities for Approval-Leases and Contracts
7.6   Parish Expenditures for Major Projects-Frequently Asked Questions
Section 8: Banking and Investment Practices 
8.1   The St. Louis Archdiocesan Fund
8.2   Bank Accounts
8.3   Automated Clearing House (ACH)
8.3.1   Funds Transfer between SLAF Accounts
8.4   Loans
8.5   Parish Endowments
8.6   Investment Participation Policy
8.7   Building and Loan Protocol
8.7.1   Lien Waivers
8.8   Procedures for Donating Securities 
Section 9: Risk Management
9.1   Introduction
9.1.1   Directory of Important Risk Management Telephone Numbers
9.2   Workers’ Compensation
9.3   Property/Liability Coverage
9.4   Guidelines for the Use of Beverage Alcohol
9.5   Best Practices Insurance Deductibles
Section 10: Stewardship and Development
10.0   Introduction
10.1   Stewardship Education
10.2   Capital Campaign
10.2.1   Donations of Real Estate in Conjunction with Parish Capital Campaign orEndowment Campaign
10.3   Planned Giving-Establishing Endowments
10.4   Charitable Contributions
10.5   Gifts of Real Estate to Parish
10.6   Electronic Offertory Giving
10.7   Recording Yearend Offertory Gifts
Section 11: Archdiocesan Funding Programs
11.1   Consolidated Billing
11.1.0   Archdiocesan Assessments
11.1.1   Elementary Teachers’ Tuition Benefit
11.2   Special Collections
11.3   Annual Catholic Appeal
11.4   Returning God’s Gifts-Archdiocesan Endowments Fund
11.5   St. Louis Review Subscriptions
Section 12: Legal and Regulatory
12.1   Archdiocesan Legal Counsel
12.2   Federal Tax Exempt Status
12.2.1   Memo from USCCB General Counsel
12.2.2   IRS Annual Determination Letter for the Catholic Church
12.3   State of Missouri Sales and Use Tax Exemption Letter for the Archdiocese and itsParishes
12.4   Office of Building and Real Estate
12.4.1   Missouri Project Exemption Certificate
12.5   Parish Record Retention Guidelines
12.6   Raffles
12.6.1   Fundraising Activities
12.7   Unclaimed Property
12.8   Instructions for Forms W-2G and 5754
12.9   Recordkeeping Requirements for Donors
12.10   Scrip Programs Update (2010)
12.10.1   Best Practices for Handling Scrip
12.11   Bingo Licenses
Section 13: Human Resources Issues Related to Finance
13.1   Compensation and Employee Benefits
13.1.1   Guidelines on Selected Compensation and Employment Issues
13.2   Job Descriptions
13.2.1   Business Manager
13.2.2   Bookkeeper
13.3   Employee Background Verification
13.4   Safe Environment Program
Section 14: Clergy-Related Issues
14.0   Introduction
14.1   Issues Related to Priests’ Compensation
14.1.1   Clergy Federal Tax Return Example
14.2   Priests’ Compensation
14.3   Priests' Accountable Plans
14.4   Declaration of Housing Rental Allowance Regarding Permanent Deacons
14.5   Personal Vehicle Registrations
14.6   Mass Stipends and Stole Fees
14.7   Seminarians and Transitional Deacons
14.8   Visiting Priests' Compensation
 
Appendix