Financial Management and Control Manual for Parishes
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| Changes to the Financial Management and Control Manual for Parishes (Nov 1, 2012)
Changes to the Financial Management and Control Manual for Parishes (April 1, 2013) |
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| 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 | |
| 5.9 | Identity Theft Protection Policy | |
| 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) | |
| 12.11 | 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 | Clergy Expense Reimbursement Form | |
| 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 | |
| Appendix | ||