United States Conference of Catholic Bishops Financial Records Retention Schedule. (Adopted by the Catholic Diocese of Charlotte, January 1, 2007)
|
|
- Wendy Norman
- 5 years ago
- Views:
Transcription
1 Appendix A, page 1 of 3 United States Conference of Catholic Bishops Financial Records Retention Schedule (Adopted by the Catholic Diocese of Charlotte, January 1, 27) Bank deposits Bank statements Cancelled checks Check registers/stubs Type of Records Banking Retention Period General Audit reports Balance sheets, annual Balance sheets, monthly/quarterly Budgets, approved, revised Financial reports, annual Financial reports, monthly Financial statements Permanent Permanent Destroy after 1 year Permanent Destroy after 1 year Permanent Investment/Insurance Bonds, canceled Certificates of deposit, cancelled Insurance policies/active Insurance policies/cancelled Letters of credit Mortgage records Securities sales Stock investment from date of cancellation 3 years after redemption Permanent Permanent Permanent after sale
2 Appendix A, page 2 of 3 USCCB Financial Records Retention Schedule (cont.) Type of R ecords Retention Period Accounting Accounts payable invoices Accounts payable ledgers Accounts receivable ledgers Credit card statements/charge slips Invoices and paid bills, major building construction Invoices and paid bills, general accts Cash books Cash journals Cash journal, receipts on offerings and pledges Receipts Mortgage payments Permanent Other Records General ledger/annual Permanent Journals, general and specific funds Permanent Journal entry sheets Ledgers, subsidiary Payroll journals Payroll registers, summary schedule of earnings, deductions and accrued leave Pension records Permanent Pledge registers/ledgers Permanently restricted gift documents Permanent Temporarily restricted gift documents after meeting restrictions
3 Appendix A, page 3 of 3 USCCB Financial Records Retention Schedule (cont.) Type of R ecords Retention Period Tax Records Employment taxes, contributions, and payments, including taxes from date of filing withheld, FICA W 2 forms from date of filing W 4 forms from date of filing IRS exemption determination letters, for organizations other Permanent than those listed in The Official Catholic Directory Form 99 Permanent State tax exemption certificates (income, excise, property, Permanent sales/use, etc.)
4 Appendix B (Parish) Cash Receipts Journal for the Period: Account Description Envelopes Loose Total Checks Cash Checks Cash Offertory Sacramental Offerings Special Purpose Collection Donations, General Fundraising Activity Fee Religious Formation Other Income Exempt Capital Fund Capital/Facilities Fund, General Debt Reduction Collection Custodial Obligations Other Count Totals Count Team Signatures: Deposit Summary: Currency Coins Checks Today's Date Total Deposit* $25 or more in a single contribution? *Must cross balance with Count Total Revised January 212
5 Appendix C ROMAN CATHOLIC DIOCESE OF CHARLOTTE STOCK DONATION INSTRUCTIONS Gifts of stock may be made via electronic transfer or by physical certificate. The Diocese of Charlotte maintains a brokerage account with Wells Fargo Advisors for the purpose of processing electronic transfers to the Diocese for the benefit of the Diocese or any of its parishes, schools or agencies. The Diocese cannot initiate stock transfers on your behalf. You must contact your broker directly. PLEASE PROVIDE ALL INFORMATION REQUESTED AND FORWARD TO: Mark Greene mtgreene@charlottediocese.org 1123 South Church Street Charlotte, NC 2823 (74) ; Fax (74) NOTICE OF STOCK DONATION: Name: Address: Parish: (Street) (City) (State) (Zip) Phone Work: Home Name of stock and shares donated: Date: How Donated: Electronically Physical Certificate Please apply my gift towards: (DSA, Name of ParishOffertory, Capital Campaign, Catholic Charities, etc.) If securities are electronically transferred, the acknowledgement date is the date the securities enter our account at Wells Fargo Advisors. For handdelivered securities to the Diocese or Wells Fargo Advisors, the acknowledgement date is the date received. If the securities are mailed to the Diocese, the acknowledgement date is the date received. Within ten days of processing your gift, an acknowledgement that complies with IRS regulations will be sent. Wells Fargo Advisors has instructions to sell stock as soon as possible (usually by the business day following their receipt of the stock). The actual net proceeds from the sale represent the amount that will be applied as you requested above. The net proceeds will be affected by the actual sale price, as well as a broker charge to process the transaction. Accordingly, there will be a variance between the charitable deduction amount and the net proceeds applied from the gift. The Diocese can not be responsible for any variance in these amounts. 1 of 2
6 Appendix C ROMAN CATHOLIC DIOCESE OF CHARLOTTE STOCK DONATION INSTRUCTIONS (page 2 of 2) A. ELECTRONIC TRANSFER BY BROKER Please communicate the following information to your broker To: (Broker s Name & Company) Please transfer shares of stock from my Account to: The Granzow Consulting Group of Wells Fargo, Advisors, LLC 6 Fairview Road, Ste 8 Charlotte, NC 2821 Phyllis Smith Direct: (74) Fax: (74) ROMAN CATHOLIC DIOCESE OF CHARLOTTE ACCOUNT # DTC # 141 I / we hereby authorize the above stock transfer: (Signature) (Date) (Signature) (Date) B: DIRECT DONATION OF CERTIFICATE 1. If certificate is titled in the name of the donor: a. Sign certificate b. Include a letter of intent with your name, address, stock and shares and intent (e.g., Diocese of Charlotte Diocesan Support Appeal, Catholic Charities, etc), with your signature and date. c. Send by registered mail (or deliver) to the Diocese or deliver to a Wells Fargo Advisors office. Do not deliver stock to a Wells Fargo Bank location. d. Send copy of the completed first page of these stock donation instructions to the Diocese. 2. If certificate is titled in the name of the Diocese: a. Send by registered mail (or deliver) to the Diocese, with the completed first page of these stock donation instructions. PLEASE SEND COPY OF PAGE 1 TO: Mark Greene mtgreene@charlottediocese.org 1123 South Church Street Charlotte, NC 2823 (74) ; Fax (74) of 2
7 Appendix D Roman Catholic Diocese of Charlotte Sample Acknowledgement for a Single Cash or Noncash Gift (Date) Name of Contributor Address of Contributor Dear : Thank you for your contribution of ($ amount of cash contribution or description of noncash contribution) to (Donee organization) on (date of contribution). Your generous sharing of your financial resources is greatly appreciated. Many of the good things that are happening in our parish community would not be possible without the good stewardship of so many of our parishioners. Thank you again for your generous support. May God bless you and your loved ones during the coming year. Donee Organization By: Title: NOTE: Pursuant to sections 17(f)(8) of the Internal Revenue Code, which addresses substantiation of charitable contributions, this is to acknowledge the fact that (donee organization) did not provide any goods or services in whole or partial consideration for the above contributions, or provided only intangible religious benefits.
8 Appendix E Roman Catholic Diocese of Charlotte Sample Acknowledgement for Annual Contributions, Including a Listing of Gifts of $25 or more (Date) Name of Contributor Address of Contributor Dear : Thank you for your contributions to (Donee organization) during the year 2xx. Your generous sharing of your financial resources is greatly appreciated. Many of the good things that are happening in our parish community would not be possible without the good stewardship of so many of our parishioners. Thank you again for your generous support. May God bless you and your loved ones during the coming year. Donee Organization By: Title: NOTE: Pursuant to sections 17(f)(8) of the Internal Revenue Code, which addresses substantiation of charitable contributions, your total contributions for 2xx were ($xxxxxxxxx). Included in that amount are the following contributions of $25 or more: $ $ $ $ Amount Date (Donee organization) did not provide any goods or services in whole or partial consideration for the above contributions, or provided only intangible religious benefits.
9 Appendix F Roman Catholic Diocese of Charlotte Sample Acknowledgement for Annual Contributions, Including Quid Pro Contributions (Date) Name of Contributor Address of Contributor Dear : Thank you for your contributions to (Donee organization) during the year 2xx. Your generous sharing of your financial resources is greatly appreciated. Many of the good things that are happening in our parish community would not be possible without the good stewardship of so many of our parishioners. Thank you again for your generous support. May God bless you and your loved ones during the coming year. Donee Organization By: Title: NOTE: Pursuant to sections 17(f)(8) and 6115 of the Internal Revenue Code, which addresses substantiation of charitable contributions, your total contributions for 2xx were ($xxxxxxxxx). Included in that amount are the following contributions of $25 or more: $ $ $ $ Amount Date (Donee organization) provided the following goods and services in return for the above contribution: The estimated value of these goods and services is $. The amount of your contribution for federal income tax purposes is limited to the excess of the amount contributed over the estimated value of the goods and services indicated above.
10 Appendix G Roman Catholic Diocese of Charlotte Sample Acknowledgement for a Single Quid Pro Contribution (Date) Name of Contributor Address of Contributor Dear : Thank you for your contribution of ($ amount of cash contribution or description of noncash contribution) to (Donee organization) on (date of contribution). Your generous sharing of your financial resources is greatly appreciated. Many of the good things that are happening in our parish community would not be possible without the good stewardship of so many of our parishioners. Pursuant to sections 17(f)(8) and 6115 of the Internal Revenue Code, this is to acknowledge the fact that (donee organization) provided the following goods and services in return for the above contribution: The estimated value of these goods and services is $. The amount of your contribution for federal income tax purposes is limited to the excess of the amount contributed over the estimated value of the goods and services indicated above. Thank you again for your generous support. May God bless you and your loved ones during the coming year. Donee Organization By: Title:
11 Roman Catholic Diocese of Charlotte Sample Acknowledgement for a Gift of a Vehicle Appendix H (Must be given to donor within 3 days of the donation; in addition, if the value of the vehicle is $5 or more, Form 198C must be furnished to the donor and filed with the Internal Revenue Service) Date Name of Donor Social Security Number of Donor Address of Donor Dear : Thank you for your contribution of (description of vehicle, including make, model, and vehicle identification number) to (Donee organization) on (date of contribution). The parish should select one of the following three paragraphs to include in the letter, depending on how the gift was used: 1. As part of our outreach ministry to the poor, (Donee organization) is providing this vehicle to an individual (family) in need of transportation, at significantly below the fair market value. We are, indeed, very grateful to you for the very generous donation of this automobile, which is directly benefiting a local family in need. 2. The vehicle will be used in the ministry of our church. We are, indeed, very grateful to you for the very generous donation of this automobile. 3. The vehicle will be sold in an arm s length transaction to an unrelated party. We are, indeed, very grateful to you for the very generous donation of this automobile. (Date of Sale) (Proceeds from Sale) Donee Organization By: Title: NOTE: Pursuant to sections 17(f)(8) of the Internal Revenue Code, which addresses substantiation of charitable contributions, this is to acknowledge the fact that (donee organization) did not provide any goods or services in whole or partial consideration for the above contributions, or provided only intangible religious benefit.
12 Name Parish Mileage Expense Report Department Appendix I Business Odometer Odometer Date Travel ToFrom Purpose Beginning Ending Total Miles Total Business Miles I certify that the above mileage was incurred in conduct of parish business..56 per Mile Employee or volunteer signature and date Supervisor signature and date
13 Parish Name Travel Expense Report Department Appendix I Date Business Purpose Expenses: Breakfast Persons included Lunch Persons included Dinner Persons included Lodging Transportation Other Include and circle amounts charged on parish credit card. For all persons for whom expenses were incurred and listed above, provide their name and title or business relationship. I certify that the above expenses were incurred in conduct of parish business. Total Expenses Above From Mileage Reimbursement Form Less Travel Advance Less Amount on Parish Card Balance Due Employee/Volunteer Employee or volunteer signature and date Supervisor signature and date Please attach all receipts
14 Short Form Reimbursement Request Appendix J Parish: Date Amount Make Check Payable to Persons covered by expenditure Account to charge Department/Commission Name of vendor/provider Business purpose of expenditure Signature of person requesting reimbursement Supervisor approval Date Approved Receipts must be attached ::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: Parish: Date Amount Make Check Payable to Persons covered by expenditure Account to charge Department/Commission Name of vendor/provider Business purpose of expenditure Signature of person requesting reimbursement Supervisor approval Date Approved Receipts must be attached
15 Roman Catholic Diocese of Charlotte Parish & School SemiAnnual Financial Report PARISH: CITY: REPORTING PERIOD: Appendix K, page 1 PART 1: Confirmation of Accounting System Closing for the Reporting Period 1 Surplus (Deficit) for the current sixmonth period, excluding restricted activity 2 Restricted Activity for the current sixmonth period: increase (decrease) Church School 3 Surplus (Deficit) for the current sixmonth period, including restricted activity (1 plus 2) 4 Total assets as of periodend 5 Total liabilities as of periodend 6 Total Net Assets as of periodend Please verify that Line 4 equals the sum of Lines 5 and 6 RECONCILIATION OF NET ASSETS FOR THE SIX MONTH PERIOD: 7 Total Net Assets at end of last sixmonth period per the previous periodend financial report 8 Surplus (Deficit) per current sixmonth period, as reported on Line 3 above 9 Total Net Assets at end of current period (Lines 7 plus 8) Please verify that this amount agrees to the total Net Assets reported on Line 6 above RECONCILIATION OF CASH FROM JULY 1 TO END OF REPORTING PERIOD: 1 Total Checking Account Balances per the previous yearend financial report 11 Increase (decrease) in checking accounts from July 1 to end of reporting period: for church: per the Cash Flow section of the for school: from worksheet next page* 12 Total Checking Account Balances at the end of the reporting period (Lines 1 plus 11) Please verify that this amount agrees to total checking account balances reported on current period financial report. COMPLETE 13 AND 14 AFTER CLOSING BOOKS FOR THE REPORTING PERIOD 13 Accounting for the period was complete as of (date) 14 The reporting period was closed in ConnectNow on (date) Revised January 215
16 Worksheet for Schools *calculation of change in school checking account balances from July 1 to end of reporting period: a Surplus (Deficit) for the fiscal yeartodate period b (Increase) Decrease in assets accounts(other than Checking Accounts) for the fiscal yeartodate period c Increase (Decrease) in liability account for the fiscal yeartodate period d Change in Checking Account Balances for the fiscal yeartodate period (Lines a plus b plus c) Please transfer to Line 11 above Line a equals Line 8 page 1 Line b : Total Assets Beginning of fiscal period Less: Checking Account Balance beginning of fiscal period Checking Account Balance beginning of fiscal period Checking Account Balance beginning of fiscal period Total Assets Beginning of fiscal period, less checking account balances Total Assets End of reporting period Less: Checking Account Balance end of reporting period Checking Account Balance end of reporting period Checking Account Balance end of reporting period (Increase) Decrease in assets accounts(other than Checking Accounts) for the fiscal yeartodate period Line c: Total Liabilities End of reporting period Total Liabilities Beginning of Fiscal Period Increase (Decrease) in liability account for the fiscal yeartodate period Line d : Add lines a, b, and c carries to Line 11, page 1 Revised January 215
17 Roman Catholic Diocese of Charlotte Parish & School SemiAnnual Financial Report Appendix K, page 2 Part 2: Supplemental Financial Information 1. List each auxiliary organizations checking, savings Church School Organization Account Type Bank or Diocese Account Number Balance Balance Total 2. Describe any capital/debt reduction campaign Purpose: Goal: Campaign Period: to Payment Period: to Pledge payments received during the preceding six months: Total cumulative pledge payments received for the campaign: Pledge commitments received during the preceding six months: Total cumulative pledge commitments received for the campaign: 3. List parish property which has been leased or rented during the preceding six months: Amount Amount Lessee Description of Property Rent Received Rent Received Total rental income per the Statement of Activities: 4. List all nondiocesan subsidies received during the preceding six months: Source Amount Received Amount Received Total nondiocesan subsidy income per the Statement of Activities: 5. List all vehicles: Description of Property, i.e., Make/Model, etc. Cost Cost Total amount shown as vehicles per the Statement of Financial Position 6. Any additional information or explanations of activity during the preceding six months: 7. To the best of my knowledge, the information contained in the parish financial statements and supplemental financial reports is complete and accurate. Signed (Pastor) Date Revised January 215
18 Roman Catholic Diocese of Charlotte Parish & School SemiAnnual Financial Report Appendix K, page 3 Part 3: Pastor Designated Contacts for the Diocesan System To help us keep the active directory of parish contact persons accurate, please complete the following for each of the contact positions listed below: Position: Religious Education Contact Name (First, Middle, Last): Position: Finance Contact Name (First, Middle, Last): Position: Human Resources Contact Name (First, Middle, Last): Position: Stewardship Contact Name (First, Middle, Last): We are establishing a new parish contact for the position that is responsible for handling property/liability/auto insurance claims and risk management issues, such as building security and safety, eligibility for driving on behalf of the parish, special events, etc. Please complete the following, so a diocesan account may be established in their name. Position: Properties Risk Management Contact Name (First, Middle, Last): Pastor: Telephone: Parish: Fax: Mailing Address: Revised January 215
19 Appendix L, page 1 Parish Letterhead Date: (Due sixty days following period end) Dear Bishop: Enclosed is the financial report (consisting of, but not limited to, a Statement of Financial Position and Statement of Activities) that was made available to parishioners for the six month period ending December 31, 2xxx or the fiscal year ending June 3, 2xxx. Also enclosed is the annual budget for the current fiscal year. Please accept this statement as the Parish Finance Council certification of the financial governance of the parish. This is to certify to the following: 1. that the enclosed financial report for the previous fiscal period represents, to the best of our knowledge and belief, an accurate and complete accounting of parish finances; 2. that the enclosed financial report for the previous fiscal period was made available to parishioners on (date); 3. that the enclosed annual budget for the current fiscal year was made available to parishioners on (date); 4. that, in addition to the period end report enclosed, interim financial statements (including, but not limited to, a Statement of Financial Position and Statement of Activities) were made available to parishioners during the previous six month period, as follows: Date of financial statements Date Issued to Parishioners 5. that the Parish Finance Council regularly reviews and discusses the budget and periodic financial statements. Meetings of the finance council during the previous six month period and since the end of th e six month period, were held on the following dates:
20 Appendix L, page 2 6. that I have read the current Diocese of Charlotte Financial Policy Manual, and I acknowledge my responsibility to comply with these guidelines and to contact the diocesan Finance Office if I have concerns about any aspect of parish finances that are not being appropriately addressed. The above is hereby attested to by the Pastor and the members of the Parish Finance Council. Printed Name Occupation Signature Date Sincerely yours, Pastor Date
21 Appendix M Monthly Financial Report of Auxiliary Organization Organization For the Month of Beginning Checking Account Balance $ Add: Revenues Deposited: $ Total Revenues Deposited Deduct: Expenses Paid : Total Expenses Paid Ending Checking Account Balance $ (should agree with bank reconciliation) Notes: Submitted by Date Title
22 DL Catholic, Inc. Deposit Account Agreement Terms and Conditions Appendix N, page 1 1. INTRODUCTION The DL Catholic, Inc. deposit program is only available to entities of the Roman Catholic Diocese of Charlotte. This Agreement governs your use of DL Catholic, Inc. s services. Use of services is expressly conditioned on your acceptance of this Agreement. By using the services of DL Catholic, Inc., you acknowledge that you have read and agree to abide by the terms and conditions of this Agreement. 2. DEPOSITS You may make deposits to your account with DL Catholic, Inc. by mailing a check to the Pastoral Center Finance Office, with a reference to the account number to which the funds are to be deposited. Deposits for the Investment Program must be accompanied by a deposit advice signed by an authorized signer. 3. WITHDRAWALS You may make withdrawals from your account by written notice 1 days in advance in any amount up to the balance in the account less the minimum required balance. Withdrawals from the Investment Program cannot be made until the minimum investment period of 18 months has been reached. 4. MINIMUM REQUIRED BALANCES The minimum required balance for the Savings Program is $1 and for the Investment Program is $5,. 5. TERM Funds on deposit in the Investment Program are subject to a minimum investment period of 18 months before they are eligible for withdrawal. Funds on deposit in the Savings Program are not subject to a minimum investment period. 6. AUTHORIZED SIGNATURES The parish priests are the authorized signers for parish accounts, including parish schools. The principal and superintendent of schools are authorized signers for nonparish schools. Agency directors are the authorized signers for agencies. In lieu of the above, the diocesan bishop, chancellor or chief financial officer may sign on behalf of authorized signer. DL Catholic, Inc will only honor requests from an authorized signer for withdrawals or other transactions related to your account. Requests must be in writing and must contain a handwritten signature copies, facsimiles, or signatures that appear to be made by machine or stamp, or otherwise, will not be honored. 7. STATEMENTS Your account statement(s) will be mailed or made available to you on a quarterly basis and will include the amount of interest earned, if any, for the statement period. 8. INTEREST CALCULATION/EARNINGS RATES Interest on your deposit account will be determined based on the type of account you hold. The earnings rate on savings accounts is Prime less 3.5% with a minimum annual earnings rate of.5%. The rate of return on investment accounts is Prime less 2.5% with a minimum annual earnings rate of 1.%. The prime rate is determined by Wells Fargo Bank as of the opening of the first day of the month. The rate is fixed for the calendar month. 9. OWNERSHIP OF FUNDS ON DEPOSIT Funds on deposit are held by DL Catholic, Inc. in trust for the investing entity (parish/school/agency of the Roman Catholic Diocese of Charlotte), which is the owner of the funds on deposit. Furthermore, the Canonical Pastor/Administrator duly appointed by the Roman Catholic Bishop of Charlotte is the administrator of the assets of the parish/juridic person according to the internal law and rules of the Roman Catholic Church and as contemplated by North Carolina General Statute Section 615. No funds placed with the corporation become funds of the corporation or of the Diocese of Charlotte solely by virtue of their placement, but rather retain their character as property of the placing entity whose use is restricted. * * * * * * * * * * * *
23 Appendix N, page 2 DL Catholic, Inc Investment Program DEPOSIT ADVICE Parish/School/Agency: Amount of Deposit: Check enclosed: (Y) (N) Transfer from diocesan savings program (Y) (N) I have read and agree to abide by the terms and conditions as outlined in the Deposit Account Agreement. Date: Signed: Please return with deposit to: Catholic Diocese of Charlotte Finance Office 1123 S. Church St. Charlotte, NC
24 Appendix O Parish/School/Agency BB&T Credit Card log For Card: Card CheckOut Date Card CheckIn Date Initials of Person Checking Card out Amount of Purchase GL Account Number Payments on Card Account Balance Outstanding On Card
25 Parish: CHECK CONTROL LOG Appendix P CHECKS REMOVED FR STOCK CHECKS RETURNED TO STOCK CHECKS USED & VOIDED NO. OF FROM TO FROM TO FROM TO CHECKS NO. OF DATE CHECK # CHECK # APPROVAL CHECK # CHECK # APPROVAL CHECK # CHECK # USED INVOICES BY APPROVAL
26 Appendix Q Roman Catholic Diocese of Charlotte REQUEST FOR CREDIT CARD OR INCREASE IN CREDIT CARD LIMIT Parish City Date Request for Credit Card New Additional If additional: Credit Limit on current card: yes/no yes/no Reason for additional card: Request for Increase in Credit Card Limit Current Limit Temporary Increase Permanent Increase yes/no yes/no Reason for Increase: Signature of Pastor Chancery Approval Date of Chancery Approval Date Request Remitted to BB&T
27 Roman Catholic Diocese of Charlotte REQUEST FOR TRANSFER OF FUNDS Appendix R Parish City Date Account to Transfer From: Account # Account to Transfer To: Account # Date to Transfer Funds: Date of Request: Signature of Pastor Please allow sufficient time for processing transfers to checking accounts. Requests received in our office by Tuesday can be processed by Friday unless it is a holiday week with limited check runs (Easter, Thanksgiving, Christmas) Received at the Diocesan Finance Office Date of Transfer By Whom
28 (Parish/School) Scrip Inventory Listing Appendix S Face Value Date Card Face Date Card Seller Distributed Inventory Entered Vendor Number Value Sold by OnHand General Ledger Account 115 should equal
29 (Parish/School) Scrip Inventory Count Sheet Appendix T Face Number Total Vendor Value of Cards Value Signature Print Name Date Counted By: Verified by:
30 Log of Scrip Seller Activity Appendix U A B C D E F G H Face Beg Card Total Quantity of Value Quantity Value of Value Quantity Number Beginning Cards Cards of Cards Cards of Card of Cards Range Face Value Sold Sold Remaining Remaining Vendor (a * b) (a * e) (b e) (a * g) Totals Signature Printed Name Date Seller #1 Seller #2 Total Cash & Checks Remitted must equal column F I acknowledge receipt of the script cards as shown in Column H and the cash/checks as listed. Total Card Value Returned Signature Printed Name Date must equal column H By: Total
31 Appendix V (Parish/School) Customer Sales Order Date Sold: Sold To: Name of Vendor Face Value of Card Number of Cards Total Total Purchase Payment Enclosed Check/Cash Name of Seller: Scrip Received Signature Printed Name Date CustomerDetach and maintain for your records: Name of Vendor Face Value of Card Number of Cards Total Date From whom Purchased Amount Paid Cash OR Check # ASSUMPTION OF RISK: There may be risks, including, but not limited to, insolvency of the Scrip Provider, insolvancy of participating retailers and breach of personal information (individually and collectively the "Risks"). The Parish/School, the Catholic Diocese of Charlotte, and all of either of their respective affiliates, including, but not limited to any of their respective officers, directors, agents, employees, volunteers, and individuals acting on any of the aforementioned parties' behalf (collectively the "Parish, Catholic Diocese of Charlotte and Its Affiliates") cannot and do not assume responsibility for such Risks. PARTICIPATION CONSTITUTES ACCEPTANCE AND ASSUMPTION OF ALL SUCH RISKS.
32
33
34 Roman Catholic Diocese of Charlotte REQUEST FOR ASSISTANCE WITH NONTUITION COSTS Appendix W School Date: Student: Parent/Contact Info: Activity & Fee: Amount Requested: $ Reason for Need: For Requests of more than $5: Did the family apply for tuition assistance? What percentage of total tuition was awarded? Recommended award: $ If the recommended award is a higher percentage of the activity fee than the percentage of tuition awarded, document the adverse change in the family's circumstances: Signature of Committee Member & Date Signature of Committee Member & Date Signature of Committee Member & Date Signature of Principal & Date
35 Appendix X Catholic Diocese of Charlotte CashBag Inventory Sheet Date Bags Issued Bags Returned Count Team Tag Number Issued to whom Used Unused Initials Total number of bags used:
36 Appendix Y Fund Raiser COUNT SHEET Tickets sold (details on reverse side): Total no. of tickets sold: Price per ticket: Total Ticket Revenue: If Receipts issued, sum of dollar amount from receipts Denomination Quantity Total Amount Verified Count Initials Penny $.1 Nickel $.5 Dime $.1 Quarter $.25 Half Dollar $.5 Dollar $1. Five Dollar $5. Ten Dollar $1. Twenty Dollar $2. Fifty Dollar $5. One Hundred $1. Checks (attach adding machine tape with Item Count) TOTAL Must agree w/sales Revenue Above Counter Signature Date Counter Signature Date
37 Appendix Y LOG OF TICKET/RECEIPT NUMBERS SOLD/USED Ticket #'s Issued / Ticket #'s Returned Ticket #'s Sold / Ticket Quantity Sold (Receipt #'s Issued) (Receipt #'s Unused) (Receipt #'s Used) (Receipt Quantity Used)
38 Appendix Z Remittance Sheet for Funds Collected in Classroom Classroom: Date: Name of Student Cash/Check/Other Purpose Amount Counted By: Funds for deposit agree to funds recorded on remittance sheet Verified by: Total
Guidelines for Parish Financial Procedures and Controls
ADMINISTRATION Parish-6 6/30/2011 Guidelines for Parish Financial Procedures and Controls Diocese of San Diego PREFACE The purpose of this guideline is to provide parishes with the basic controls and procedures
More informationDIOCESE OF ST. PETERSBURG INTERNAL CONTROL QUESTIONNAIRE
DIOCESE OF ST. PETERSBURG - 2016 Parish City, State FISCAL YEAR - JULY 1, 2015 to JUNE 30, 2016 This questionnaire is to be completed by each parish annually. Each question must be answered, and "no" answers
More informationParish Financial System
Parish Financial System 1. Financial Objectives A. The parish must establish a financial system that will accomplish the following objectives: 1) Identify, record and report all transactions of the parish
More informationPetty Cash Record and Reconciliation
Petty Cash Record and Reconciliation Prepared By: Department: Date Paid To or Received From For Cash Received Cash Disbursed Balance P.C. Reimbursement: Date: Amount: Summary By: Check#: Reconciled by:
More informationST. BERNARD OF CLAIRVAUX CATHOLIC SCHOOL Independent Accountant s Report on Applying Agreed-Upon Procedures For the Period from July 1, 2013 to June
ST. BERNARD OF CLAIRVAUX CATHOLIC SCHOOL Independent ant s Report on Applying Agreed-Upon Procedures For the Period from July 1, 2013 to June 30, 2014 ST. BERNARD OF CLAIRVAUX CATHOLIC SCHOOL For the Period
More informationXVI. Records Retention
XVI. Records Retention Introduction The records retention guidelines for diocesan/parish records were prepared to assist dioceses' and/or parishes' needs to establish control over routine records and to
More informationAdministrative Records These records are produced in the course of the management of the affairs of the diocese/parish.
Records Retention Schedules Records retention schedules represent the period of time that records must be kept according to legal and/or organizational requirements. This covers retention schedules for
More informationRoman Catholic Diocese of Boise Parish/School Internal Control Questionnaire
Roman Catholic Diocese of Boise Parish/School Internal Control Questionnaire Date: Parish: It is essential that parishes and schools establish sound internal controls in order to catch accounting errors,
More information2014 ANNUAL FINANCIAL REPORT
Parish/School # 2014 ANNUAL FINANCIAL REPORT Diocese of Des Moines Finance Department Parish/School: City: Contact: Phone: Email: Annual Financial Report Instructions This report covers the fiscal year
More informationCatholic Diocese of Columbus
400.0 - Cash Receipts and Collections The controls we institute over funds received into our Parishes, Schools, Agencies and Institutions are instrumental in assuring that we fulfill our responsibility
More informationACCOUNTING POLICIES AND PROCEDURES MANUAL. Glossary of Terms. Appendix A
ACCOUNTING POLICIES AND PROCEDURES MANUAL Glossary of Terms Appendix A Diocese of Pueblo Colorado 1001 N. Grand Avenue Pueblo, CO 81003 Phone 719-544-9861 800-354-2729 Fax 719-544-5202 Glossary of Terms
More informationDiocese of Kansas City-St. Joseph
Diocese of Kansas City-St. Joseph Parish Toolkit: IRA Qualified Charitable Distributions 2018 Contents A. Stewardship and Development... 1 Planned Giving... 1 B. Planned Gifts: IRA Qualified Charitable
More informationFinancial Policy Manual
ROMAN CATHOLIC DIOCESE OF CHARLOTTE Financial Policy Manual Including Financial Procedures for Parishes, Missions, and Schools The Pastoral Center 1123 South Church Street Charlotte, NC 28203 Financial
More informationCanon 17 Business Methods in Church Affairs [Renumbered in 1997; Amended in 2000; Amended in 2002]
Diocese of North Carolina Procedures for Audit Committee Revised for the 2014 audit year and forward until such time as Diocesan Council requests a change. Canon 17 Business Methods in Church Affairs [Renumbered
More informationAll monies (cash, checks, investments, etc.) are to be handled in accordance with the Statutes and the policies established by the diocese.
1-1 Parish and Institution Monies All monies (cash, checks, investments, etc.) are to be handled in accordance with the Statutes and the policies established by the diocese. All monies, especially cash,
More informationST. BERNARD OF CLAIRVAUX CATHOLIC SCHOOL Independent Accountant s Report on Applying Agreed-Upon Procedures For the Period from July 1, 2014 to June
ST. BERNARD OF CLAIRVAUX CATHOLIC SCHOOL Independent Accountant s Report on Applying Agreed-Upon Procedures For the Period from July 1, 2014 to June 30, 2015 ST. BERNARD OF CLAIRVAUX CATHOLIC SCHOOL For
More informationThe Catholic Foundation of Central Florida, Inc. Financial Statements
The Catholic Foundation of Central Florida, Inc. Financial Statements For The Year Ended REPORT OF INDEPENDENT AUDITORS The Board of Directors The Catholic Foundation of Central Florida, Inc. Orlando,
More informationProper Controls and Handling of Cash
ARCHDIOCESE OF ST. LOUIS Proper Controls and Handling of Cash Best Practices Best Practices for Cash Handling and Management for Parishes This document serves to provide some best practices for cash handling
More informationSurfside United Methodist Church Policies and Procedures Accounting, Receivables, Payables
These policies and procedures apply to all church members and groups who use the church s Tax Identification Number (TIN), including all church ministries and church-sponsored activities. All Church ministries
More informationCENTRAL ADMINISTRATIVE OFFICE OF THE ROMAN CATHOLIC DIOCESE OF BOISE
FINANCIAL STATEMENTS JUNE 30, 2018 AND 2017 TABLE OF CONTENTS Page Independent Auditor's Report 3 Statements of Financial Position 4 Statements of Activities 5 Statements of Cash Flows 7 Notes to Financial
More informationDIOCESE OF SIOUX CITY Chancery
DIOCESE OF SIOUX CITY Chancery Date: April 23, 2018 To: From: Parish Bookkeepers, Business Managers, Pastors Julie Mahaney & Margaret Fuentes Re: Parish Budget Information 2018-2019 The following guidelines
More informationTHE ROMAN CATHOLIC DIOCESE OF CHEYENNE
FINANCIAL REPORT JUNE 30, 2014 CONTENTS INDEPENDENT AUDITOR S REPORT 1 FINANCIAL STATEMENTS Statements of financial position 2 Statements of activities 3 Statements of cash flows 4 Statements of functional
More informationFinancial Controls, Policies and Procedures
Church Funds, A Trust: A Legal Note Financial Controls, Policies and Procedures Church income ordinarily consists of designated and undesignated contributions, interest on bank accounts, gain on investments,
More informationDiocese of Helena Deposit and Loan Fund Policy. Summary
Diocese of Helena Deposit and Loan Fund Policy Effective May 1, 2011 Summary See attached policy for details NOTE: Any project involving changes in the liturgical space, including chapels, requires review
More informationCPA Firm Parish Internal Control Assessment Address City, State Zip Code
ARCHDIOCESE OF INDIANAPOLIS SCHOOL INTERNAL CONTROL QUESTIONNAIRE Parish: Pastor/Administrator/PLC: Person(s) who maintain accounting records: On-site visit date: Purpose: The purpose of this questionnaire
More informationCENTRAL ADMINISTRATIVE OFFICE OF THE DIOCESE OF CLEVELAND FINANCIAL REPORT. JUNE 30, 2017 and 2016
CENTRAL ADMINISTRATIVE OFFICE OF THE DIOCESE OF CLEVELAND FINANCIAL REPORT JUNE 30, 2017 and 2016 CONTENTS INDEPENDENT AUDITORS' REPORT ON THE FINANCIAL STATEMENTS 1 FINANCIAL STATEMENTS Statements of
More informationDIOCESE OF COVINGTON PARISH ANNUAL FINANCIAL REPORT. July 1, 2017 TO June 30, 2018
DIOCESE OF COVINGTON PARISH ANNUAL FINANCIAL REPORT July 1, 2017 TO June 30, 2018 (Enter Church Name) (Enter Street Address) (Enter City, ST) (Enter County) (Pastor's Signature) (Date) (Business Manager's
More informationDiocese of Madison. Policy for Parish Cash Management. A. Bank Accounts and Their Security
Diocese of Madison Policy for Parish Cash Management The handling of cash is a primary concern of financial control in any organization. Therefore, establishing good procedures and internal controls for
More informationSAINT PATRICK ROMAN CATHOLIC CHURCH Financial Statements For the Years Ended June 30, 2014 and 2013
SAINT PATRICK ROMAN CATHOLIC CHURCH Financial Statements For the Years Ended June 30, 2014 and 2013 1 TABLE OF CONTENTS Independent Accountants' Review Report........... 1 Statements of Financial Position...............
More informationA Manual for Audit Committees
A Manual for Audit Committees for the Episcopal Church in Vermont Prepared by the Financial Oversight and Audit Committee (Revised May 2010) THE MANUAL FOR AUDIT COMMITTEES OF THE DIOCESE OF VERMONT [THE
More informationTHE ROLE OF THE PARISH FINANCE COMMITTEE
THE ROLE OF THE PARISH FINANCE COMMITTEE GENERAL 1. In accordance with Canon 537 (i.e. the laws of the Roman Catholic Church), every parish is required to have a Finance Committee to assist the Parish
More informationAnnual Parish Assessment Worksheet
Parish Assessment Calendar: Annual Parish Assessment Worksheet 1. August 31, 2018: Accounting & Finance uses all General Ledger revenue and approved expense account balances for the 12 months ended June
More informationFinancial Statements June 30, 2017 and 2016 Diocese of Fargo
Financial Statements Diocese of Fargo www.eidebailly.com Table of Contents Independent Auditor s Report... 1 Financial Statements Statements of Financial Position... 3 Statements of Activities... 5 Statements
More informationCatholic Diocese of Columbus
1600.0 - Records /Safekeeping The records retention and safeguarding policies were designed to establish control over routine records and to preserve records of permanent value. The list of record types
More informationLOCAL CHURCH AUDIT GUIDE
LOCAL CHURCH AUDIT GUIDE Rev. Aug 2017 This booklet is given to you as a service of the Committee on Audit and Review of the General Council on Finance and Administration of The United Methodist Church
More informationCatholic Diocese of Columbus
School accounting is performed on a modified cash basis of accounting. Certain income and expense items will be recognized in the Statement of Activity in the period they are applicable to, even if the
More informationTaxable income (Federal and Social Security) The following are various types of income commonly found on a priest s tax filing:
Diocese of Madison Policy for Priest Compensation Taxable income (Federal and Social Security) The following are various types of income commonly found on a priest s tax filing: A. Salary and Supplements
More informationChart of Accounts. A. Introduction. B. Definitions. Assets. Liabilities TEMPORAL GOODS
Chart of Accounts A. Introduction The chart of accounts (COA) is the backbone of the financial system. It provides the organizing framework for financial reporting using mostly numeric characters to designate
More informationCENTRAL ADMINISTRATIVE OFFICE OF THE ROMAN CATHOLIC DIOCESE OF BOISE
FINANCIAL STATEMENTS JUNE 30, 2012 AND 2011 TABLE OF CONTENTS Page Independent Auditor's Report 3 Statements of Financial Position 4 Statements of Activities 5 Statements of Cash Flows 7 Notes to Financial
More informationCENTRAL ADMINISTRATIVE OFFICE OF THE ROMAN CATHOLIC DIOCESE OF BOISE
FINANCIAL STATEMENTS JUNE 30, 2017 AND 2016 TABLE OF CONTENTS Page Independent Auditor's Report 3 Statements of Financial Position 4 Statements of Activities 5 Statements of Cash Flows 7 Notes to Financial
More informationInternal Controls: Best Practices
Internal Controls: Best Practices Christie Rice Diocese of Des Moines What are internal controls? Systems of checks and balances: Detect errors Discourage/reveal fraud Why do we need them? Maintain accurate
More informationIntroduction to the Financial Review Checklist The Episcopal Diocese of Southwestern VA
Introduction to the Financial Review Checklist The Episcopal Diocese of Southwestern VA Ø If parishes or institutions do an internal or external financial review, they must complete this Financial Review
More informationGuidelines for Church Financial Review
Guidelines for Church Financial Review Catawba Presbytery - October 2016 The following are suggested procedures to be used by churches when they have their financial review to meet Presbytery/ Synod s
More informationINTERNAL CONTROLS MICHAEL N. WATKINS, ASSOCIATE REGIONAL DIRECTOR/FINANCE BOY SCOUTS OF AMERICA, SOUTHERN REGION, P.O. BOX , KENNESAW, GA 30160
INTERNAL CONTROLS MICHAEL N. WATKINS, ASSOCIATE REGIONAL DIRECTOR/FINANCE BOY SCOUTS OF AMERICA, SOUTHERN REGION, P.O. BOX 440728, KENNESAW, GA 30160 INTERNAL CONTROLS Executive Summary The following suggestions
More informationCash Receipts This memo provides guidelines for recording and safeguarding parish cash receipts.
Cash Receipts This memo provides guidelines for recording and safeguarding parish cash receipts. Collection and Placing of Offertory in Pre-numbered Tamper-evident Bags That line the Overflow Collection
More informationArchdiocese of Chicago Parish Best Practices for Internal Controls
Promoting good stewardship through best practices May 2011 A publication of the Archdiocese of Chicago Department of Financial Services Written By: Mary Anne Murphy Table of Contents TABLE OF CONTENTS...
More informationARKANSAS BAPTIST FOUNDATION
INSTRUCTIONS WHEN STOCK IS HELD IN A BROKERAGE ACCOUNT AT A SECURITIES FIRM: a. Send your broker a Letter of Authorization (a sample letter follows) b. Send the Foundation a copy of the letter which tells
More informationCatholic Diocese of Columbus
School accounting is performed on a modified cash basis of accounting. Certain income and expense items will be recognized in the Statement of Activity in the period they are applicable to, even if the
More informationAnnual Parish Financial Self Review
Annual Parish Financial Self Review Why are parishes asked to conduct a self- review? We know that parishes come in all sizes from less than a hundred families to several thousand. Often, all kinds of
More informationAudit/Financial Review The Episcopal Diocese of Olympia
CHURCH: CITY: AUDIT YEAR: LEAD PERSON: POSITION DATES OF AUDIT: GENERAL REVIEW 1) Obtain audit report covering the period immediately preceding the period to be audited. State year and source of audit.
More informationST. FRANCIS OF ASSISI PARISH
Financial Statements June 30, 2017 and 2016 CONTENTS Page INDEPENDENT AUDITORS REPORT 2-3 FINANCIAL STATEMENTS Statements of Financial Position 4 Statements of Activities 5-6 Statements of Functional Expenses
More informationDiocese of Rockford. Parish Administrative Best Practices Guide. Office of Internal Audits. 03/28/2018 Revision
Diocese of Rockford Parish Administrative Best Practices Guide Office of Internal Audits 03/28/2018 Revision Table of Contents Table of Contents... i A) CASH RECEIPTS & COLLECTIONS... 1 1. Collection
More informationPARISH INTERNAL CONTROL MANUAL Revised January 18, 2005
PARISH INTERNAL CONTROL MANUAL Revised January 18, 2005 U - 2 Purpose of the Manual The purpose of this manual is to provide guidance and assistance to those involved in the financial and administrative
More informationFINANCIAL REVIEW CHECKLIST
FINANCIAL REVIEW CHECKLIST PRESBYTERIAN CHURCH For the Fiscal Year Ended Date Committee Member s Signature Reconciliation of Bank & Investment Accounts Operating bank account # Month Bank account # Month
More informationPOLICY Cash disbursements must not be made until such time as there is proper authorization. CASH DISBURSEMENTS
POLICY Cash disbursements must not be made until such time as there is proper authorization. CASH DISBURSEMENTS This section provides guidelines to improve the accountability and safeguarding of the parish's
More informationDiocese of Western North Carolina Audit Program Checklist. For use with Audit Committee Audits
Diocese of Western North Carolina Audit Program Checklist Dear Treasurer For use with Audit Committee Audits If you have any questions, comments or suggestions relative to this audit guide, please give
More informationReport of Independent Auditors and Consolidated Financial Statements. The Roman Catholic Diocese of Oakland, Central Services Administration
Report of Independent Auditors and Consolidated Financial Statements The Roman Catholic Diocese of Oakland, Central Services Administration December 31, 2016 and 2015 CONTENTS PAGE REPORT OF INDEPENDENT
More informationRoman Catholic Diocese of Springfield-Cape Girardeau. Independent Auditor s Report and Consolidated Financial Statements
Roman Catholic Diocese of Springfield-Cape Girardeau Independent Auditor s Report and Consolidated Financial Statements June 30, 2018 and 2017 June 30, 2018 and 2017 Contents Independent Auditor s Report...
More informationFINANCES AND INSURANCE
FINANCES AND INSURANCE T 2 Policy on Cathedraticum and Diocesan Finances Effective July 1, 2003 In order to serve the needs of the people of God in the Diocese of Austin and to be responsible stewards
More informationDiocese of Oregon. The Episcopal Church in Western Oregon. Audit Program for Parishes and Missions February 26th, 2011
Diocese of Oregon The Episcopal Church in Western Oregon Audit Program for Parishes and Missions February 26th, 2011 HOW TO USE THIS MANUAL This booklet has been prepared for use as a manual. Please do
More informationPRESBYTERY OF CINCINNATI ACCOUNTING POLICIES AND PROCEDURES MANUAL TABLE OF CONTENTS
TABLE OF CONTENTS 1.00 Introduction 3 2.00 Chart of Accounts.. Appendix A 3.00 Division of Duties 4 3.1 Presbytery.. 4 3.2 Treasurer 4 3.3 Business Administrator. 4 3.4 Bookkeeper.. 4 3.5 Administrative
More informationCENTRAL ADMINISTRATIVE OFFICE OF THE ROMAN CATHOLIC DIOCESE OF BOISE
FINANCIAL STATEMENTS JUNE 30, 2011 AND 2010 590 W. WASHINGTON BOISE, ID 83702-5953 PHONE (208) 345-5383 FAX (208) 345-5505 WWW.TRAVIS-JEFFRIES.COM TRAVIS JEFFRIES, P A CERTIFIED PUBLIC ACCOUNTANTS TABLE
More informationDIOCESE OF VENICE IN FLORIDA 1000 Pinebrook Road Venice, Florida DioceseofVenice.org/Finance
FINANCIAL POLICIES AND PROCEDURES FOR PARISHES DIOCESE OF VENICE IN FLORIDA 1000 Pinebrook Road Venice, Florida 34285 DioceseofVenice.org/Finance TABLE OF CONTENTS Section: Page I. Parish Administration
More informationFiscal Stewardship Policies and Procedures. My Local Council Boy Scouts of America
Fiscal Stewardship Policies and Procedures This page has been left blank intentionally. 2 Fiscal Stewardship Policies and Procedures In fulfilling their role to provide character and leadership development
More informationChapter II: Internal Controls II-10
Chapter II: Internal Controls II-10 Section C. Internal Control Questionnaire The following Internal Control Questionnaire is intended to provide guidance for setting up an accounting system and a checklist
More informationBISHOP S SERVICES APPEAL (BSA) 2019 RESOURCE MANUAL
BISHOP S SERVICES APPEAL (BSA) 2019 RESOURCE MANUAL Office of Stewardship and Development 1408 Carmel Drive Lafayette, Louisiana 70501 Phone No.: (337) 261-5641 Revised: January 2019 TABLE OF CONTENTS
More informationThe Episcopal Diocese of Kansas
The Episcopal Diocese of Kansas Internal control and audit standards for parish funds and assets Adopted by the Council of Trustees May 15, 2007; revised September 18, 2007 Purpose: From the Manual of
More informationUnited States Catholic Conference Group Ruling and the Official Catholic Directory
United States Catholic Conference Group Ruling and the Official Catholic Directory Introduction The USCC Group Ruling is important for establishing the following: 1. The exemption of Catholic organizations
More informationBusiness Operating Procedures
Business Operating Procedures 2016-2017 Learning Today. Leading Tomorrow. Accounting Procedures The Business Manager is responsible for all accounting functions in the district. It is important that he/she
More informationDiocese of Pueblo Accounting Policies and Procedures Manual. Chapter 19 Financial Management and Internal Controls
Financial Management and Internal Control Contents Control Environment... 19-A Segregation of Duties Sample Grids... 19-B Internal Control Questionnaire... 19-C Norms and Procedures for Parish Finance
More informationParish Financial Audit Guidelines
Parish Financial Audit Guidelines Version 1.0 Table of Contents Forward... 3 Introduction... 4 Guidelines... 5 Getting Started... 5 Verifying Income... 6 Verifying Disbursements... 7 Compensation and Taxes...
More informationPastors, Principals, Administrators, Bookkeepers, and Finance Councils
July 11, 2016 TO: FROM: Pastors, Principals, Administrators, Bookkeepers, and Finance Councils Monsignor Francis Cilia, Vicar General Jeff Osorio, Interim SUBJECT: FINAL Budget Guidelines for FY 2016-17
More informationIndiana Conference of the United Methodist Church Conference Financial Policies
1 1 1 1 1 1 1 1 0 1 0 1 0 1 Indiana Conference of the United Methodist Church Conference Financial Policies I. General Provisions A. ALL CHURCHES (including New Church Starts and Merged Congregations)
More informationFinancial Ministry Customary
Financial Ministry Customary As of 6/2/2016 1. INTRODUCTION This document outlines the financial Customary to be used at The Church of the Epiphany. This document is intended to provide clear guidance
More informationIndiana Conference of the United Methodist Church Conference Financial Policies
0 1 0 1 Indiana Conference of the United Methodist Church Conference Financial Policies I. General Provisions A. ALL CHURCHES (including New Church Starts and Merged Congregations) ARE EXPECTED TO TITHE
More informationOffice of the General Counsel 3211 FOURTH STREET, NE WASHINGTON, DC 20017-1194 202-541-3300 FAX 202-541-3337 June 27, 2014 TO: SUBJECT: Subordinate Organizations under USCCB Group Ruling (GEN: 0928) 2014
More informationDiocese of Rockford. Chart of Accounts for Parishes and Schools. Updated February 2017
Diocese of Rockford Chart of Accounts for Parishes and Schools Updated February 2017 ACCOUNTING AND DATA PROCESSING OFFICE P.O. BOX 7044 ROCKFORD, ILLINOIS 61125 (815) 399-4300 PARISH UNIFORM ACCOUNTING
More informationProcedures and Instructions for Form 0928A. (September 1, 2017)
Procedures and Instructions for Form 0928A (September 1, 2017) Procedures and Instructions for Form 0928A PROCEDURES... 1 1. Who Should Apply?... 1 2. Who Is Not Eligible?... 1 3. How Does an Organization
More informationBroadmoor Baptist Church Accounting Policies and Procedures Manual
Broadmoor Baptist Church Accounting Policies and Procedures Manual Table of Contents I. Introduction II. III. IV. Division of Responsibilities Chart of Accounts and General Ledger Revenues and Gift Receipts
More informationRoman Catholic Diocese of Erie Central Administrative Offices Financial Report Highlights
Roman Catholic Diocese of Erie Central Administrative Offices 2017 Financial Report Highlights The financial statements of the Central Administrative Offices (CAO) of the Roman Catholic Diocese of Erie
More informationGLASA. Greater Los Angeles Softball Association. Accounting Policies & Procedures Manual
GLASA Greater Los Angeles Softball Association Accounting Policies & Procedures Manual 7/2015 TABLE OF CONTENTS I. General Practices... 1 II. Cash Receipts... 2 III. Cash Disbursements... 3 IV. Other Financial
More informationARCHDIOCESE OF NEW YORK
ARCHDIOCESE OF NEW YORK FINANCIAL POLICIES AND PROCEDURES MANUAL Finance Office 1011 First Avenue New York, NY 10022 TABLE OF CONTENTS 100 Archdiocesan and Parish Financial Organization... 1 101 Archdiocesan
More informationTHE UNIVERSITY OF ALABAMA IN HUNTSVILLE CASH HANDLING POLICY
Number THE UNIVERSITY OF ALABAMA IN HUNTSVILLE CASH HANDLING POLICY Division Accounting & Financial Reporting Date April 18, 2012 Purpose To reduce the risk of theft, loss or misplacement of cash and checks
More informationROMAN CATHOLIC DIOCESE OF MADISON, INC. AND AFFILIATES CONSOLIDATED FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT JUNE 30, 2018 AND 2017
ROMAN CATHOLIC DIOCESE OF MADISON, INC. AND AFFILIATES CONSOLIDATED FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT TABLE OF CONTENTS Page 2-3 Independent Auditors Report FINANCIAL STATEMENTS 4 Consolidated
More informationCatholic Diocese of Columbus
Parish accounting is performed on a modified accrual basis of accounting. This enables proper matching of income and expense, and proper reporting of assets and liabilities of each parish. This section
More informationCatholic Diocese of Columbus
Parish accounting is performed on a cash basis of accounting meaning that income is recorded at the time of receipt and expenses are recorded at the time the cash is disbursed. This section outlines the
More informationBroadmoor Baptist Church Accounting Policies and Procedures Manual
Broadmoor Baptist Church Accounting Policies and Procedures Manual Table of Contents I. Introduction II. III. IV. Division of Responsibilities Chart of Accounts and General Ledger Revenues and Gift Receipts
More informationSample Fiscal Policies & Procedures Manual
Sample Fiscal Policies & Procedures Manual Legal Disclaimer Please note that TREC does not provide legal advice. This sample Fiscal Policies and Procedures Manual discusses a topic of general interest
More informationARCHDIOCESE OF CINCINNATI RECORD RETENTION POLICY
ARCHDIOCESE OF CINCINNATI RECORD RETENTION POLICY Policy: The purpose of this policy ( Policy ) is to ensure that necessary records and documents of the Archdiocese and its affiliates (defined as any entity
More informationGeneral Fund of The Roman Catholic Diocese of Toledo in America. Financial Report June 30, 2016
Diocese of Toledo in America Financial Report Contents Report Letter 1-2 Financial Statements Statement of Financial Position 3 Statement of Activities and Changes in Net Assets 4 Statement of Cash Flows
More informationMEMO. Pastors, Administrators and Moderators. Msgr. Kevin Beach, V.G. Protocol for Parish Financial Administration. DATE: December 20, 2011
Diocesan Administration Administration diocésaine MEMO TO: FROM: RE: Pastors, Administrators and Moderators Msgr. Kevin Beach, V.G. Protocol for Parish Financial Administration DATE: December 20, 2011
More informationAUDIT PROGRAM CHECKLIST FOR:
AUDIT PROGRAM CHECKLIST FOR: Audit for the period of January 1, to December 31, Church Name City/Town Convocation Rector/Vicar Senior Warden Junior Warden Treasurer Federal Tax ID# Date(s) audit conducted:
More informationPARISH BUDGET GUIDELINES
INTRODUCTION Please read all guidelines before completing your budget. These budget guidelines are to help you in preparing your 2018-19 Budget Certification Form. Every Parish and Mission MUST complete
More informationEVERY PARISH IS REQUIRED TO SUBMIT A BUDGET FROM QUICKBOOKS NO LATER THAN WITH THE JULY DATA.
To: All Parishes Diocese of Rockford 555 Colman Center Dr. P.O. Box 7044 (815) 399-4300 Accounting & Data Rockford, IL 61125 Fax: (815) 399-5657 Processing July, 2018 Please complete the forms and return
More informationDiocese of Eastern Michigan Audit / Financial Review Guidelines
In accordance with the National canons (Title I, 7.1 (f)) and audit guidelines issued by the national church and the Diocese of Eastern Michigan audit guidelines (as formulated and revised from time to
More informationFinancial Best Practices for Congregations
Financial Best Practices for Congregations Separation of Financial Duties Keep written policies and procedures for key responsibilities (not person specific, but duty specific) Avoid conflicts of interest
More informationROMAN CATHOLIC DIOCESE OF SYRACUSE, NEW YORK. FINANCIAL STATEMENTS June 30, 2018 and 2017
ROMAN CATHOLIC DIOCESE OF SYRACUSE, NEW YORK FINANCIAL STATEMENTS Table of Contents INDEPENDENT AUDITORS REPORT 1 AUDITED FINANCIAL STATEMENTS 3 STATEMENTS OF FINANCIAL POSITION 3 STATEMENTS OF ACTIVITIES
More informationTHE DIOCESE OF TRENTON FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2016 AND 2015
FINANCIAL STATEMENTS TABLE OF CONTENTS PAGE INDEPENDENT AUDITORS' REPORT 1-2 FINANCIAL STATEMENTS Statements of Financial Position 3 Statements of Activities 4 Statements of Cash Flows 5 Notes to Financial
More informationSteven R. Perryman, CPA INDIVIDUAL TAX RETURN ENGAGEMENT LETTER
Steven R. Perryman, CPA 1040 - INDIVIDUAL TAX RETURN ENGAGEMENT LETTER This letter is to confirm and specify the terms of our engagement with you and to clarify the nature and extent of the services we
More informationFinance Councils: Promoting Good Stewardship through Best Practices
Presented by: Marc Fisher Office for Parish Service & Support Archdiocese of Philadelphia Finance Councils: Promoting Good Stewardship through Best Practices Archdiocese of Philadelphia at a Glance 1.4
More information