Treasurers Day 30 September Bath & Wells Diocesan Board of Finance

Transcription

1 Treasurers Day 30 September 2016 Bath & Wells Diocesan Board of Finance

2 INTRODUCTION Welcome, thank you for coming, enjoy the day! Health and safety: location of fire exits and toilets Format of day Refreshments breaks ~ every 90 minutes Lunch arrangements Finish by 3.30 p.m. Opportunity for questions throughout day Feedback at end

3 Opening prayer Instead, speaking the truth in love, we will grow to become in every respect the mature body of him who is the head, that is, Christ. From him the whole body, joined and held together by every supporting ligament, grows and builds itself up in love, as each part does its work. (Ephesians 4vv15-16, NIV)

4 Who is the Diocese? Diocese of Bath & Wells created over 1,100 years ago in 909 Population of over 900,000 covering 1,600+ square miles 561 churches,464 parishes, 181 benefices 19 Deaneries, 3 Archdeaconries 171 primary and 9 secondary schools (101 VC, 45 VA, 34 Ac) The Diocesan Board of Finance (DBF) has existed for 100 years Both a registered charity and a company limited by guarantee 193 stipendiary clergy, 58 employed staff (incl. 6 ALMs) 14m Income (incl. house sales), over 9m Common Fund 93m Net Assets / Funds including: 248 (mainly clergy) houses ( 54m) Over 3,000 acres of glebe agricultural land ( 19m) Other investments ( 22m - equities, bonds, property)

5 What does the DBF do? Management of funds, property and investments Preparation of annual expenditure budget Advising on action needed to raise income Oversight of actual expenditure by departments Acting as employer to salaried staff Maintaining the books of diocesan bodies and trusts Advising Synod of the financial aspects of its policies Relevant advice on financial matters to PCCs

6 Diocesan Structure Diocesan Synod elected members from across 19 deaneries (lay/clergy) normally meets 3 times a year (March, July and October) Bishop s Council Standing Committee of Synod Board of Directors of the Diocesan Board of Finance Finance Group Acts for and assists Board in its financial work Includes Board members and other invited members with diocesan officers in attendance Board delegated authority Day-to-day management to Diocesan Secretary Supported by Assistant Diocesan Secretary, Head of Finance & Operations, HR & Communications managers

7 Organisation Chart Sept 2016 including proposed changes

8 What does the Finance Team do all day? Collecting Parish Share 99% aim for 2016 Meeting the break-even operating position Managing and growing the asset base Keeping the cash flowing in and out, evenly Maintaining the property portfolio ( 55m) Managing the investments ( 40m) Paying 200 stipendiary clergy / 50 + employees Supporting PCC Treasurers

9 Diocesan Finance Department Imogen Chris Sally Juliette Yvonne Lucy

10 TREASURERS WORKSHOP Roles & Responsibilities 10

11 Overview Key Responsibilities (Things you have to do) Keep accurate books and records for the PCC Prepare statutory accounts for the PCC Other Areas (Things you will probably end up doing) Paying suppliers, wages, expenses etc. Parish Finance Return, Parish Trusts, parochial fees Grant and Loan applications, Tax Reclaims Banking and treasury Regular reporting to the PCC 11

12 Books and Records The books and records you keep must: Show all money received and spent, with explanations Include a record of assets and liabilities Enable the financial position to be shown at any time Enable statutory accounts to be prepared Be kept for at least 6 years (longer for items such as warranties, details of legacies etc.) 12

13 Books and Records Typical books and records will include: An analysed cash book (DBF can provide an Excel version) Cheque stubs, copies of online payment printouts Paying-in books Bank statements Weekly/daily parish collection summaries Invoices and other documentation for payments Correspondence file Copies of historic statutory accounts and budgets 13

14 Preparing accounts Context: All PCCs are charities: PCCs with over 100k income must register with the Charity Commission, other PCCs are excepted from registration which is why they do not have a charity number. ALL PCCs must comply with relevant charity law In accounting terms this means SORP 2015 All parishes preparing accruals accounts MUST follow SORP

15 Preparing accounts Which accounts? Annual Income < 250k 250k to 1m > 1m (*) (Inc or Exp) Accounting Method Receipts & Payment (or accruals) Inspection or Audit Inspection SORP 2015 Required For R&P Annual report Accruals Inspection (**) Yes Accruals Audit Yes (*) or assets > 250k and gross assets > 3.26m (**) by a qualified accountant (ACA, ACCA, ACMA, etc.) 15

16 PCC Accounts and Returns Checklist 2015 This checklist is designed to enable the PCC Treasurer to ensure all year end responsibilities have been completed. Accounts have been prepared on: Receipts & Payments basis OR Accruals basis (SORP 2015 applies) (If income is greater than 250k, accounts must be prepared on an accruals basis) The accounts have been approved at the APCM & signed by the Chair of the PCC. All the following should form part of your accounts pack. Tick to confirm this. PCC annual report approved at the APCM- guidance of what should be included is shown overleaf.note this should include a statement of PCC Reserves Policy. Signed independent examiners report in the prescribed format (Model report can be downloaded from ) Statement of Assets & Liabilities / Balance Sheet as appropriate. The Return of Parish Finance totals agree with the accounts. Is PCC income (total including all restricted funds and excluding transfers between funds) above 100k for the year? (Yes/No) If YES, the following further confirmation is required : is registered with the Charity Commission The registration number is PCC accounts and annual return have been filed at the Charity Commission /will be filed before the deadline (31 October 2015) Or * Or PCC has applied to the Charity Commission for dispensation not to register this year * Please return this checklist with your Accounts and Finance returns to Lucy Deakin, DBF, The Old Deanery, St Andrews Street, Wells, BA5 2UG or by to lucy.deakin@bathwells.anglican.org If you have any queries regarding the completion of your accounts or returns there is guidance on the Diocesan website in For Treasurers section *Guidance on Charity Commission registration or dispensation may be found at Parish Resources, 16

17 Preparing accounts There are four types of fund: Endowment: capital cannot usually be spent (but income can) Restricted: must be used for particular purpose Designated: earmarked by the PCC Unrestricted: for any purpose of the PCC NB: Designated funds have no legal status and can, in fact, be used by the PCC for any purpose Only the original donor can restrict funds, not the PCC 17

18 Preparing accounts Year end process: Prepare accounts Have independent examination done (or audit if required for larger charities) Accounts to PCC for approval and signature Independent examiner signs report Display accounts for 7 days prior to APCM Accounts received by APCM (must be held by 30 April) Send accounts to The Old Deanery within 28 days of APCM 18

19 Preparing accounts Tips: Use few, meaningful headings (if Receipts & Payments) Keep it simple - put details in the notes Don t use pence Use columnar format Must show previous year for comparison Keep each statement to one side of A4 19

20 Parish Share, Parish Finance Returns, Parochial Fees These topics will be covered in later sessions 20

21 Parish Trusts Permanent trust monies and land legally must be vested with the Diocese (Bath & Wells DBF) The Diocese is custodian trustee only, not management trustee If the Diocese is holding PCC funds which are not permanent endowment, these can be returned If your trust is very small it may be possible to wind it up. (i.e. < 1k income or < 10k capital. New legislation has simplified the process contact Juliette Hill 21

22 Sources of Finance Grants: Fund for Church Growth (FCG) Application form available from Sue Anderson Many External Trusts and Charities Assistance through Andrew Rainsford and Sue Whitehead Loans: Diocesan Loan Fund Assistance through the Finance Office 22

23 Tax Reclaims Gift Aid re Income Tax: effective rate now 25% see for more details Listed Places of Worship Grant Scheme re VAT: makes grants towards the VAT incurred in making repairs to listed buildings mainly used for public worship see for more details 23

24 Current Account Nat West Cash Management Scheme: diocesan pooling of 500 current accounts no bank charges (changing from 1 January 2017 for larger churches) quarterly interest credits easier mechanism for change of signatories If your PCC is not within this scheme but would like to be, please contact the Finance Office for more details 24

25 PCC Accounts Checklist See Separate Handout in Pack

26 Treasurers Day 30 September DBF Strategy and budget

27 Shaping Our Future Diocesan Vision In response to God s immense love for us, we seek to be God s people, living and telling the story of Jesus.

28 Shaping our Future Bishop Peter s message July 2016

29 Financing the Vision- Background Period years of deficits Total reserves used 5m Unsustainable Period Breakeven budgets 2017 transition year plan to resource new strategic priorities.

30 B&W DBF Actual Operating Deficits 10 Year History

31 2016-What do we need to spend?

32 How much does a stipendiary priest cost in 2016? Notes Stipend 25,369 Bath & Wells average stipend for calendar year Pension 9, % contribution rate on prior year NMS Social Security 2,030 Employer s National Insurance contribution (HMRC rates) Stipend / Pension / Social Security 36,629 Housing repairs and maintenance, insurance, council tax and water rates 6,743 } Removal costs and grants 680 } Total expenditure items noted divided by priest numbers. Training and support Ordinands 2,598 } Training in service (CMD) 260 } Retirement housing (CHARM) 510 } Housing / Removals / Training 10,791 TOTAL 47,400

33 2016-Where will the money come from?

34 Budget Timescale Common Fund allocation Jan- Apr Parish survey of membership/category May-Jun Departmental budget process July Scrutiny of departmental budgets by Finance Group Aug - Parish survey results input into share model Sep - Approval of budget by Bishop s council Oct Budget adopted by Diocesan Synod Nov Share requests sent out to parishes

35 Common Fund and Parish Share

36 Where does the money come from? Common Fund is the sum of all Parish Shares We anticipate raising 9.5 million in % of budgeted DBF income comes from Common Fund

37 Common Fund DVD: Our Common Fund This is available to download at: ng-parishes/finances/common-fund

38 Cost of Parochial Ministry Of the 9.5m Parish Share, the majority is spent directly on clergy costs which are as follows: m Clergy Stipends including pensions 7.2 Clergy Housing 1.0 Total 8.2 The remainder goes towards other costs in the budget, including National Church, Ordinands training, Mission and Ministry Support (including clergy and lay training)

39 Parish Share- calculations Various factors decide your Parish Share at a diocesan level including : Change in Common Fund Changes in overall membership in the diocese and in socio-economic categories at a parish level: Number church members and category within your particular parish declared by the PCC in the Annual Survey Any caps or collars on the increases or decreases

40 Parish Survey Form This form can be found at

41 Church Membership Defined in terms of number of adults attending regularly (generally at least once monthly), or who would attend if not prevented by illness etc. New members ( who have not transferred from another church) are brought into calculation over 3 years. Survey forms need to be returned promptly Can not alter your figures after parish share has been set, therefore important to get right

42 Parishes Adult Survey membership ,000 24,000 20,000 16,000 12,000 8,000 4, Membership is declining at a rate of just under 2% a year We need to reverse this decline Latest declared membership c 21,500

43 What does this mean for parishes? Average share increase in 2016 Common Fund increase 1.0% Average decrease in church membership (0.1)% Net movement in socio-economic categories 0.1% Net movement in max/min caps/collars 0.6% Increase per member for a parish with NO annual change in membership or category 1.6% Common Fund increase approved by Diocesan Synod Membership and categories supplied by parishes Each parish s increase or decrease will be individual based on their annual changes in membership and category

44 Parish Share per member in 2016 Parish Socio- Economic Category Average Share per Member per week 2016 Increase (1.6%) 2015 A B C D (Mid) E F G D (Mid) 9.00 per week equates to 468 a year Average weekly increase requested 16p

45 SEC Categories? Plus graph your Church membership s ability to pay.... compared to others in the diocese... Our Church membership is... Chosen from a scale of A-G, where A. is for parishes most favourably placed G. is for parishes least favourably placed

46 SEC Categories At present, only 2 A parishes and 29 G s. The spread from A to G ranges from 70% to 100%, with a G category parish being asked for 70% of what an A category parish is, per declared member. This will increase over 2017 and 2018 so that by 2018, a the spread from A to G will range from 56% to. This is to better reflect the spread of wealth in the diocese and provide more meaningful relief for the less well off parishes

47 Calculation of Parish Share Payable Parish share per person in your chosen socioeconomic category x membership (adjusted for new members) as defined on the form Increases and decreases year-on-year will be capped, to transition major changes gradually

48 Parish Share Payments and discounts! We encourage you to make monthly payments to ensure the DBF has enough funds to pay your clergy at the end of every month Parishes which pay their Parish Share either by direct debit or by CBF standing order receive a discount. For % discount for full payment by 20 January or 0.3% for 12 monthly payments If you need to change your payment method contact Yvonne Thompson yvonne.thompson@bathwells.anglican.org

49 Parish share -problems Do keep your PCC up to date with any issues on managing to meet share payments. If your Parish has problems paying the current year share, please do get in touch as soon as possible, so we can support you. Andrew Rainsford can help with sourcing grant funding for buildings work and Planned giving reviews to ensure you can meet your contributions towards the Common Fund

50 TREASURERS WORKSHOP Parish Income, Expenditure, Buying and Reserves 50

51 How to: Increase Income? Reduce / Manage Expenditure? Parish Buying GPC Card (NatWest) Manage Reserves and Cash? 51

52 Parish Income Voluntary Planned Giving (recurring) Tax efficient (Gift-aided) } monthly standing order/ Other Planned Giving } weekly gift aid envelopes Cash Collections at Services } GASDS scheme (*) (*) contact Richard Illidge for help with claiming Voluntary Grants and Legacies (non-recurring) Fundraising Activities Dividends and Interest Cash Management Scheme Fees retained by PCC for Weddings and Funerals Trading Activities hall lettings, magazine and book sales, coffee shop etc. 52

53 Parish Expenditure Parish Share paid to Diocese Staff Salaries / Honoraria Clergy and Staff Expenses Mission and Evangelism Trading Costs Governance Regular Church Running Expenses Utilities: Gas / Electricity / Oil / Water Telephone and Mobile Insurance - EIG Cleaning Routine Maintenance Capital: Major Repairs, Maintenance and Improvements 53

54 Parish Buying: Releasing Resources for Parishes

55 Parish Buying Aims Last Year 4,500+ registered users. Buying with Confidence professional procurement Saving Money aim to save 10m across English dioceses annually Saving Time one stop shop All wrapped up in Better Stewardship of resources

56 Parish Buying Suppliers Selected following thorough tender process Regularly Monitored Fixed Contracts Ecumenical Cooperation

57 Registered suppliers also now available for: IT Hardware & Office Products Telecoms Church Supplies

58 Working Ecumenically

59 Actions Register at Sign up and use the contracts Log your energy contract details Encourage others Feedback

60 or Tel: (freephone)

61 GPC Procurement Cards A Purchasing Card available via NatWest No monthly charges or interest applied Works like a credit card Applications via the Finance Office ( Juliette Hill for details) Parishes must be up to date with parish share payments, fee returns and other statutory returns (incl. annual accounts) 61

62 Parish Reserves What is a reasonable level of Reserves and Cash to maintain? CC19 Charities and Reserves 62

63 Parochial Fees Yvonne Thompson & Lucy Deakin

64 Parochial Fees Fees legally belong to the DBF Fee levels increase each year Fees are based on costs of ministry, making the church available, routine administration and lighting PCC / benefice usually handle payments and pass across to the DBF its share at ideally monthly or quarterly intervals

65 The PCC element PCC fees have been calculated to include a location/building element based on national statistics for the overall costs of repairs and maintenance of church buildings and the number of hours in use. Also included is an element for administration and cost of lighting.

66 Extras that can be charged Heating Services of a verger Services of an organist, choir or bell-ringers Sheet or recorded music that has to be specially purchased The provision of recorded or taped music The taking of films, video or sound recordings Flowers Special furnishings

67 TABLE OF PAROCHIAL FEES from 1 January 2016 Note: This table sets out the fees prescribed by the Parochial Fees Order 2014 (a Statutory Instrument) and summarises other relevant information. For legal purposes reference should be made to the Order itself For further information about fees refer to the Guide to Church of England Parochial Fees and Frequently Asked Questions which are available on the Church of England website at BAPTISMS Certificate issued at time of baptism (See Note 1) Short certificate of baptism given under section 2, Baptismal Registers Measure 1961 MARRIAGES Publication of banns of marriage Certificate of banns issued at time of publication Marriage Service (See Note 5. For marriage certificate see Note 6) TABLE OF PAROCHIAL FEES from 1 January 2016 FUNERALS AND BURIALS OF PERSON AGED 16 YEARS OR MORE (See Note 3(i)) Note: This table sets out the fees prescribed by the Parochial Fees Order 2014 (a Statutory Instrument) and Service in Church summarises other relevant information. For legal purposes reference should be made to the Order itself Funeral service in church, whether taking place before or after burial or cremation (See Note 5) Burial of body in churchyard immediately preceding or following on from service in church Burial or other lawful disposal of cremated remains in churchyard immediately preceding or following on from service in church Burial of body, or burial or other lawful disposal of cremated remains, in cemetery immediately preceding or following on from service in church Cremation immediately preceding or following on from service in church Burial of body in churchyard on separate occasion (See Note 3(ii)) Burial of cremated remains in churchyard or other lawful disposal of cremated remains on separate occasion (See Note 3(ii)) Burial of body, or burial or other lawful disposal of cremated remains, in cemetery on separate occasion (See Note 3(ii)) No Service in Church Funeral service (including burial of body) at graveside in churchyard Funeral service (including burial or other lawful disposal of cremated remains) at graveside in churchyard Funeral service at crematorium, or funeral service (including burial of body or burial or other lawful disposal of cremated remains) in cemetery Burial of body in churchyard (committal only) Burial of cremated remains in churchyard or other lawful disposal of cremated remains (committal only) Certificate issued at time of burial (See Note 3(iii)) For further information about fees refer to the Guide to Church of England Parochial Fees and Frequently Asked Questions which are available on the Church of England website at BAPTISMS Certificate issued at time of baptism (See Note 1) Short certificate of baptism given under section 2, Baptismal Registers Measure 1961 MARRIAGES Publication of banns of marriage Certificate of banns issued at time of publication Marriage Service (See Note 5. For marriage certificate see Note 6) FUNERALS AND BURIALS OF PERSON AGED 16 YEARS OR MORE (See Note 3(i)) Service in Church Funeral service in church, whether taking place before or after burial or cremation (See Note 5) Burial of body in churchyard immediately preceding or following on from service in church Burial or other lawful disposal of cremated remains in churchyard immediately preceding or following on from service in church Burial of body, or burial or other lawful disposal of cremated remains, in cemetery immediately preceding or following on from service in church Cremation immediately preceding or following on from service in church Burial of body in churchyard on separate occasion (See Note 3(ii)) Burial of cremated remains in churchyard or other lawful disposal of cremated remains on separate occasion (See Note 3(ii)) Burial of body, or burial or other lawful disposal of cremated remains, in cemetery on separate occasion (See Note 3(ii)) No Service in Church Funeral service (including burial of body) at graveside in churchyard Funeral service (including burial or other lawful disposal of cremated remains) at graveside in churchyard Funeral service at crematorium, or funeral service (including burial of body or burial or other lawful disposal of cremated remains) in cemetery Burial of body in churchyard (committal only) Burial of cremated remains in churchyard or other lawful disposal of cremated remains (committal only) Certificate issued at time of burial (See Note 3(iii)) MONUMENTS IN CHURCHYARDS Permitted in accordance with rules, regulations or directions made by the Chancellor of the diocese, including those relating to a particular churchyard or part of a churchyard (but excluding a monument authorized by a particular faculty, the fee for which is set by the Chancellor) Small cross of wood Small vase not exceeding 305mm x 203mm x 203mm (12 x 8 x 8 ) or tablet, plaque or other marker commemorating a person whose remains have been cremated Any other monument (the above fees include the approval of the original inscription by the incumbent) Additional inscription on existing monument MONUMENTS IN CHURCHYARDS Permitted in accordance with rules, regulations or directions made by the Chancellor of the diocese, including those relating to a particular churchyard or part of a churchyard (but excluding a monument authorized by a particular faculty, the fee for which is set by the Chancellor) Small cross of wood Small vase not exceeding 305mm x 203mm x 203mm (12 x 8 x 8 ) or tablet, plaque or other marker commemorating a person whose remains have been cremated Any other monument (the above fees include the approval of the original inscription by the incumbent) Additional inscription on existing monument SEARCHES IN CHURCH REGISTERS Searching registers of marriages for period before 1 July 1837 (See Note 4) (for up to one hour) for each subsequent hour or part of an hour Searching registers of baptism or burials (See Note 4) (including the provision of one copy of any entry therein) for up to one hour for each subsequent hour or part of an hour Each additional copy of an entry in a register of baptism or burials Inspection of instrument of apportionment or agreement for exchange of land for tithes deposited under the Tithe Act 1836 Furnishing copies of above (for every 72 words) SEARCHES IN CHURCH REGISTERS Searching registers of marriages for period before 1 July 1837 (See Note 4) (for up to one hour) for each subsequent hour or part of an hour Searching registers of baptism or burials (See Note 4) (including the provision of one copy of any entry therein) for up to one hour for each subsequent hour or part of an hour Each additional copy of an entry in a register of baptism or burials Inspection of instrument of apportionment or agreement for exchange of land for tithes deposited under the Tithe Act 1836 Furnishing copies of above (for every 72 words) EXTRAS The fees shown in this table are the statutory fees payable. It is stressed that the figures do not include charges for extras such as heating, the services of a verger, music (e.g. organist, choir), bells, and flowers, which are fixed by the Parochial Church Council. See for guidance Fee payable Towards Diocesan Board of Finance Fee payable Towards Diocesan Board of Finance Fee Payable To Parochial Church Council Published by The Archbishops - Council Church House, Great Smith Street, - London. SW1P 3AZ Fee Payable To Parochial Church Council Total Fee Payable Total Fee Payable NOTES: NOTES: 1. CERTIFICATES OF BAPTISM The fee for a certificate issued at the time of baptism is for a certified copy of the entry in the register book of baptisms giving the particulars required in Form No 1 in Schedule 1 to the Parochial Registers and Records Measure The fees payable for a certified copy of the full entry issued at any other time are the fees prescribed for searching registers of baptisms and burials and, if applicable, for each additional copy of an entry in such a register. 2. DEFINITIONS etc. Burial includes deposit in a vault or brick grave and the interment or deposit of cremated remains. Churchyard includes the curtilage of a church and a burial ground of a church whether or not immediately adjoining such church. (NOTE: This includes any area used for the interment of cremated remains within such a curtilage or burial ground, whether consecrated or not.) Cemetery means a burial ground maintained by a burial authority. Monument includes headstone, cross, kerb, border, vase, chain, railing, tablet, plaque, marker, flatstone, tombstone or monument or tomb of any other kind. immediately preceding or following on from service in church includes the day before and the day after the service in church. Where - appears in the table no fee is payable to the body indicated. 1. CERTIFICATES OF BAPTISM The fee for a certificate issued at the time of baptism is for a certified copy of the entry in the register book of baptisms giving the particulars required in Form No 1 in Schedule 1 to the Parochial Registers and Records Measure The fees payable for a certified copy of the full entry issued at any other time are the fees prescribed for searching registers of baptisms and burials and, if applicable, for each additional copy of an entry in such a register. 2. DEFINITIONS etc. Burial includes deposit in a vault or brick grave and the interment or deposit of cremated remains. Churchyard includes the 3. curtilage FUNERALS of a church and a & burial BURIALS ground of a church whether or not immediately adjoining such church. (NOTE: This includes any area used for the interment of cremated remains within such a curtilage or burial ground, whether consecrated or not.) Cemetery means a burial ground maintained by a burial authority. Monument includes headstone, cross, kerb, border, vase, chain, railing, tablet, plaque, marker, flatstone, tombstone or monument or tomb of any other kind. immediately preceding or following on from service in church includes the day before and the day after the service in church Where - appears in the table no fee is payable to the body indicated. 3. FUNERALS & BURIALS i) No fee is payable in respect of a burial of a still-born infant, or for the funeral or burial of a person dying within sixteen years after birth. ii) The fee for a burial in Measure a churchyard or cemetery on a separate occasion applies when burial does not take place on the same day as, or on the day before or the day after, a service in church. iii) The certificate issued at the time of burial is a certified copy of the entry in the register book of burials kept under the Parochial Registers and Records Measure SEARCHES IN CHURCH REGISTERS The church register is negotiable. search fee relates to a particular search where the approximate date of the baptism, marriage or burial is known. The fee for a more general search of a COSTS AND EXPENSES church register is negotiable. 5. COSTS AND EXPENSES In the case of a marriage service or a funeral service in church, any costs and expenses incurred in respect of routine administration (including arranging dates and times and the making of entries in registers), making the church available and lighting it are included in the fee prescribed as payable to the parochial church council. 6. FEE FOR MARRIAGE church CERTIFICATE council. The following fees are currently payable under the Marriage Act 1949 to the parochial church council under the Registration of Births, Deaths and Marriages (Fees) (Amendment) Order 2014: certified copy of entry in marriage register at time of registration 4.00; subsequently i) No fee is payable in respect of a burial of a still-born infant, or for the funeral or burial of a person dying within sixteen years after birth. ii) The fee for a burial in a churchyard or cemetery on a separate occasion applies when burial does not take place on the same day as, or on the day before or the day after, a service in church. iii) The certificate issued at the time of burial is a certified copy of the entry in the register book of burials kept under the Parochial Registers and Records 4. SEARCHES IN CHURCH REGISTERS The search fee relates to a particular search where the approximate date of the baptism, marriage or burial is known. The fee for a more general search of a In the case of a marriage service or a funeral service in church, any costs and expenses incurred in respect of routine administration (including arranging dates and times and the making of entries in registers), making the church available and lighting it are included in the fee prescribed as payable to the parochial 6. FEE FOR MARRIAGE CERTIFICATE The following fees are currently payable under the Marriage Act 1949 to the parochial church council under the Registration of Births, Deaths and Marriages (Fees) (Amendment) Order 2014: certified copy of entry in marriage register at time of registration 4.00; subsequently EXTRAS The fees shown in this table are the statutory fees payable. It is stressed that the figures do not include charges for extras such as heating, the services of a verger, music (e.g. organist, choir), bells, and flowers, which are fixed by the Parochial Church Council. See for guidance Published by The Archbishops Council Church House, Great Smith Street, London. SW1P 3AZ

68 RECORD OF FEE INCOME Parochial Fees YEAR 2016 month/quarter April to June PARISH (if not for whole benefice) St Lochness BENEFICE/TEAM MINISTRY ABERDEEN NAME OF INCUMBENT Fees sent in by: Name: Jane Bracken MARRIAGES / PRIEST IN CHARGE : Rev. Donald McDoogal Contact Details: Ref. Date (see Name Parish Name Fee to DBF Fees to Retired Name of Clergy Officiant Payable right) To PCC Fee *References B Jones / Smith St Lochness Revd. McDoogal M Williams / Harrison St Lochness Revd. McDoogal M Stewart / Brown St Lochness Revd. McDoogal M = Marriage SPL = Special Licence BG = Blessing after civil marriage B = Banns

69 Retired Ministers with PTO Funeral Directors have been instructed to make all payments to the PCC/benefice Retired Ministers will approach the PCC/benefice for their apportionment of fees and travel expenses Should the Retired Minister refuse a fee, then the whole fee (excluding the PCC element) is payable to the DBF

70

71 RECORD OF FEE INCOME Parochial Fees YEAR 2016 month/quarter April to June PARISH (if not for whole benefice) St Lochness BENEFICE/TEAM MINISTRY ABERDEEN NAME OF INCUMBENT Fees sent in by: Name: Jane Bracken MARRIAGES / PRIEST IN CHARGE : Rev. Donald McDoogal Contact Details: Ref. Date (see Name Parish Name Fee to DBF Fees to Retired Name of Clergy Officiant Payable right) To PCC Fee *References B Jones / Smith St Lochness Revd. McDoogal M Williams / Harrison St Lochness Revd. McDoogal M Stewart / Brown St Lochness Revd. McDoogal M = Marriage SPL = Special Licence M Ritchie / Scott St Lochness Revd. Burns BG = Blessing after civil marriage B = Banns

72 Waiving parochial fees The Incumbent or P-in-C has the right to waive the DBF fee in a particular case * The DBF will have to find the additional fund for stipends elsewhere The Incumbent or P-in-C has also the right to waive the PCC fee after consulting with the CWs PCCs will approach the Rural Dean in the case of a vacancy * This means that the Incumbent/P-in-C cannot issue a general, blanket waiver of fees in the parish.

73 Vacancy Claims Vacancy Claims for Sunday or Weekday services max 4 per week Forms completed monthly Stipendiary clergy, SSMs, Chaplains or Readers are not eligible to claim House for Duty Priests are treated the same as stipendiary clergy Clergy sickness payable by the DBF for a period of 8 weeks commencing from the 5 th week that an incumbent is ill

74 APPLICATION FOR PAYMENT TO CLERGY / READERS FOR ASSISTANCE AND/OR TRAVELLING EXPENSES DURING A VACANCY [paid direct to PCC] Parish Name: St. Lochness Date of Service Clergy Name or Reader Description of service Service Fee Travelling Expenses Mileage Amount Total Due Remarks Revd. Burns Holy Communion Payments made by BACS to PCC Account:- Account Name: Sort Code: Acct No: Claim forms to be submitted on a regular monthly basis Send completed and Signature of Sequestrator: signed form to: The Diocesan Office The Old Deanery Wells BA5 2UG PLEASE READ THE NOTES ISSUED TO SEQUESTRATORS BEFORE COMPLETING THIS FORM For Office Use Only Vendor No: 5311/02CST = 5312/02CST =

75 Any other questions? All fee tables, Bishops Guidelines and leaflets are available on the diocesan website: Or you can contact the office: Tel:

76 Annual Returns

77 Returns to be made each year PCC Accounts Return of Parish Finance Statistics for Mission Parish Share Survey Form

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79 PCC Accounts 31 December is the year end for all PCCs The Annual Report & Accounts should be sent to the Finance Team at the diocesan office An example of an annual report and parish accounts can be found on the diocesan website Due by 30 April

80 Return of Parish Finance form Available on the diocesan website from December each year: Collected on behalf of Archbishops Council Should match parish accounts and be examined with the accounts This form is available to submit online Due by 31 May

81 Statistics for Mission Collected each year by the diocese on behalf of Archbishops Council Sent to parishes in September each year Should be returned the following January This form is available to submit online

82 Questions and Queries If you have any questions, or queries regarding any of the annual returns, please contact: Tel:

83 Pension Auto-enrolment Where to find out more Our website employment section Pension presentation (from 2015 Roadshow) including Check who I need to enrol Which scheme should I use Comparison of C of E scheme and NEST Helpful sources Joel Ryan from C of E Pensions Board joel.ryan@churchofengland.org

84 The Treasurers Cashbook

85 Treasurers Questionnaire Responses 39 No. Treasurers using different accounting software (from 86 responses) EXCEL Manual Records Diocesan Cashbook Finance Coordinator Quicken Other software

86 The Treasurers Cashbook Developed by Matthew Brunt of Gloucester Diocese Free EXCEL based software most suitable for smaller parishes with income < 100k Will produce simple R&P accounts and the Return of Parish Finance Available to download with the WORD manual from the website

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89 Notes General fund Designated fund Restricted fund St Julian's Receipts & Payments Account for the year ended 31 December Incoming resources Accounts List code Voluntary income: Planned giving Collections, donations & other giving Income tax recovered Legacies Activities for generating funds Magazine/Bookstall sales/hall Lettings etc Income from other Properties Annual Fete/events Investment income: Interest & dividends Income from charitable activities: Parochial fees Other incoming resources: Insurance claims Gain on disposal of fixed assets Loans received Other Total incoming resources Resources expended Charitable activities: Donations/Grants to charities Mission & Evangelism Parish Share Clergy expenses Church running expenses Churchyard maintenance Cost of raising funds Charitable activities: Support costs Administration costs (inc. staff costs) Other Governance costs Major expenditure Repairs to church buildings Repairs to other property Capital purchases/additions Loan repayments Total resources expended Net (outgoing)/ incoming resources Transfers between funds Net incoming/(outgoing) resources before gains Gains on investment assets Net movement in funds Funds brought forward at 1 Jan Funds carried forward at 31 Dec *produced using the Diocesan Cashbook v5

90 Tips Cashbook is password protected, password can be released if required, though risk of corrupting the spreadsheet exists. Avoid cutting and pasting data around the cashbook use the sort keys instead to sort entries by date/account etc. For larger churches a commercial accounts package may be preferable (e.g. Finance CoOrdinator / SAGE / etc).

91 Support for Treasurers

92 How can we support you? Treasurer s newsletters Regular updates to the Finance News section of the diocesan website and online Handbook Treasurers Learning Network Luke Forum Roadshow for larger PCCs December 2016 covering SORP2015 Cashbook training Telephone / support for diocesan cashbook and general queries

93 Treasurers Learning Network Shared questions and experience over 60 current members No one alone Learning from each other Developing best practice Guidelines and frameworks available Not reinventing the wheel Easier to hand over to next Treasurer Get updates whenever someone posts

94 How to join Register to sign up today or Go to independent Yahoo group Lucy can help with the process

95 Roadshows SORP 2015 training session with Ed Marsh from Burton Sweet Chartered Accountants. Particularly for PCC Treasurers preparing accruals accounts May include another topic- Fees recording? Gift Aid claims? GASDS? with your preference. Bath: 13 Dec 10am pm Wells: 1 Dec pm Taunton:7 Dec 10am pm To book sue.whitehead@bathwells.anglican.org

96 How can the Diocese help us? Treasurers Training Online Forum Newsletters Children's and youth advisors and resources Parish Consultancy Building and developing teams Vision and planning Vacancy support, profiles Advice on benefice and parish reorganisation Safeguarding admin, advice and training Loans from CCLA or Diocesan Loan Fund Advice on use of Church buildings Mission initiatives and Mission Action planning Stewardship Grants advice Planned giving reviews Fund for Church Growth grants Updates on current issues Facebook Twitter Manna Connect Magazine articles