Changes to the Financial Management and Control Manual for Parishes (March, 2017)
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archbishop carlson's letter
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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 parish facilities and organizations – example |
4.3 | | scouting organizations, k of c, svdp |
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 |
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: gift of treasure |
10.0 | | introduction |
10.1 | | stewardship education |
10.2 | | capital campaign |
10.2.1 | | donations of real estate |
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 | | 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 its parishes |
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 |
12.10.1 | | best practices for handling scrip |
12.11 | | bingo licenses |
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 |
13.5 | | contracts for elementary school educators |
section 14: clergy related issues |
14.0 | | introduction |
14.1 | | issues related to priests’ compensation |
14.2 | | priests’ compensation |
14.3 | | priests' accountable plans |
14.4
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Declaration of Housing Rental Allowance Regarding Permanent Deacons
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14.5
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Personal Vehicle Registrations
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14.6
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Mass Stipends and Stole Fees (i.e. Sacramental Offerings)
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14.7
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Seminarians and Transitional Deacons
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14.8
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Visiting Priests' Compensation
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Appendix
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