Diocese of Rockford. Chart of Accounts for Parishes and Schools. Updated February 2017

Transcription

1 Diocese of Rockford Chart of Accounts for Parishes and Schools Updated February 2017 ACCOUNTING AND DATA PROCESSING OFFICE P.O. BOX 7044 ROCKFORD, ILLINOIS (815) PARISH UNIFORM ACCOUNTING CHART OF ACCOUNTS AND ACCOUNT DESCRIPTIONS

2 THE PARISH UNIFORM ACCOUNTING SYSTEM FOR PARISHES AND SCHOOLS USES A CHART OF ACCOUNTS THAT HAS BEEN DESIGNED TO INCLUDE A STANDARDIZED NUMBERING SYSTEM AND ACCOUNT DESCRIPTION. THIS CHART WILL PROVIDE THE PRIESTS AND BOOKKEEPERS WITH AN UNDERSTANDING OF THE TRANSACTIONS AFFECTING THE VARIOUS ACCOUNTS. ALSO, THIS CHART WILL PROVIDE A BASIS FOR ACCUMULATING DATA AND SUMMARIZING DATA INTO A UNIFORM FINANCIAL STATEMENT FORMAT. DEPARTMENT NUMBER DEPARTMENT NUMBER EXPLANATION THE CHART OF ACCOUNTS IS STRUCTURED INTO A SEVEN DIGIT NUMBERING SYSTEM XX-XXXXX (WHERE X REPRESENTS ONE DIGIT). THE DIGITS CAN BE EXPLAINED AS FOLLOWS: XX-XXXXX THE FIRST TWO X'S REPRESENT THE DEPARTMENT NUMBER WHICH MUST BE USED WHEN CODING ALL RECEIPTS AND DISBURSEMENTS. A SINGLE SET OF ACCOUNT NUMBERS SERVES AS CLASSIFICATION FOR PARISH, SCHOOL, RELIGIOUS EDUCATION AND OTHER PARISH ACTIVITIES. THE DIFFERENTIATION IS ACCOMPLISHED BY THE USE OF THIS DEPARTMENT NUMBER. IT IS IMPERATIVE THAT EVERY INCOME AND EXPENSE ACCOUNT NUMBER BE PRECEDED BY THE PROPER DEPARTMENT NUMBER. Dept. # Pertaining to Dept. # Pertaining to 1 Parish 27 Kindergarten 2 School 28 Summer School 3 Religious Education 29 Bookstore/Gift Shop 4 Cemetery 30 Polish Ministry 5 Bingo 31 Home & School 6 Building Fund 32 Spiritual Development 7 Convent 33 Family Life 8 Rectory 34 Adoration Chapel 9 Pastoral Ministry 35 Charitable Gaming 10 Renovation Fund 36 Before & After School Program 11 Cafeteria 37 Evangelization 12 Pre-School 38 Athletics 13 Adult Education 39 Education Fund 14 Youth Ministry 40 RCIA 15 Activity Center 41 Jr. High 16 Religious Ed - JR/High School 42 Fundraising 17 Technology 43 Auxiliary Church 18 Debt Reduction 44 Library 19 Buildings & Property 45 Hispanic Ministry 20 Liturgy/Worship 46 Resale Shop 21 Community Action 47 Development/Stewardship 22 Music 48 Newman Center 23 Social Service Ministry 49 Socials 24 Parish Council 50 Special Collections 25 Poor/Needy 51 Polish School 26 Societies 995 Endowment (Non-Diocesan) 999 Catholic Foundation

3 ACCOUNT NUMBER LISTING XXX-XXXXX THE REMAINING FIVE DIGITS ARE THE ACCOUNT NUMBER DESIGNATION. THE FOLLOWING PAGES LIST THE COMPLETE SET OF ACCOUNT NUMBERS. THIS IS INTENDED TO BE A QUICK AND EASY REFERENCE FOR THE PRIESTS AND BOOKKEEPERS. SUGGESTIONS FOR NEW ACCOUNT NUMBERS AND/OR DEPARTMENT NUMBERS ARE TAKEN THROUGHOUT THE FISCAL YEAR. CONSIDERATION IS GIVEN TO ALL SUGGESTIONS AND NEW ACCOUNTS ARE ADDED WHEN THEY HAVE BEEN APPROVED. BALANCE SHEET ACCOUNTS Use Department 00 * * * CASH * * * Checking - Operating Checking - Mass Account Checking - Development Checking - Building Checking - School Checking - Bookstore/Gift Shop Checking - Athletics Checking - Festivals Checking - Cafeteria Checking - Fundraising Checking - Home and School Checking - Online Giving/ACH Checking - Milk Account Checking - Debit Card Checking - Principal Account Checking - Parish Organizations Checking - School Activity Checking - Societies Checking - Scrip Checking - Societies Checking - Religious Education Petty Cash Checking - Cemetery * * * ASSETS * * * DIAL - Operating DIAL - School Endowment Fund DIAL - Building DIAL - Restricted Endowment DIAL - Trusts DIAL - Poor DIAL - Bequests DIAL - Pastor's Discretionary DIAL - Mass Stipends DIAL - Operation & Maintenance DIAL - Societies DIAL - Extraordinary Expense Fund DIAL - Bingo DIAL - Athletic Association DIAL - Holy Name DIAL - Alumni Fund DIAL - Memorial DIAL - Music Ministry Fund DIAL - Debt Retirement DIAL - Scholarship Fund DIAL - Ladies Guild DIAL - Capital Account DIAL - Church Repair DIAL - Endowment Account DIAL - School Account DIAL - Restricted A/C DIAL - Religious Education DIAL - Maintenance & Upkeep DIAL - Rental Income DIAL - Old Note DIAL - R F Account DIAL - Cemetery Income Care DIAL - Dividend & Interest DIAL - Cemetery Operating DIAL - Evangelization DIAL - Cemetery - Trust Account DIAL - Blessed Virgin Sodality DIAL - Cemetery - Escrow DIAL - Youth Ministry Fund DIAL - Parish Outreach DIAL - Improvement Fund DIAL - Foundation Depository Account DIAL - Home & School DIAL - Land Purchase - Future Growth

4 * * * ASSETS cont. * * * Certificates of Deposit Accounts Receivable - Other Foundations Property, Plant & Equipment Catholic Foundation Land & Land Improvement Inventory Buildings Trust Fund Buildings & Land Prepaid Expenses Other Real Estate Owned Accounts Receivable Vehicles Allowance For Bad Debts Equipment * * * LIABILITIES * * * Interest Payable Accrued Payroll Other Contracts Payable Retirement Withheld Deferred Tuition Insurance Withheld Deferred Revenue Wage Deduction Non-Diocesan Foundation Child Support Withheld Mass Fund Disability Insurance Withheld Societies' Funds Tuition Withheld Activity Accounts United Way Withheld DIAL Loans Other Employee Withholding Accounts Payable

5 INCOME ACCOUNTS PRECEDE EVERY ACCOUNT NUMBER WITH A DEPARTMENT NUMBER *** COLLECTIONS *** Sunday Envelopes Thanksgiving Children's Envelopes Christmas Sunday Offertory Holy Days Hispanic Mass Fuel Other Services Stole Fees Easter Spec Purpose Env./Collection * * * REVENUES * * * Assessment Income Seminars, Retreats, Etc Inter-Parish School Subsidy Tuition Scholarship Income Student Fees Interest & Dividends Adult Education Fees Bank Interest Transportation Fees DIAL Interest Foundation Earnings Catholic Foundation Earnings Endowment Earnings Donations Government Aid Bequests Small Employer Health Credit Parish Twinning Income Miscellaneous Income Grant Income Concessions Bulletin Income Sale of Graves DS Refund Marker/Memorial Permits UIF Distribution Income Care Receipts Rent Income * * * OTHER REVENUES * * * Socials, Bazaars, Etc. Income Bingo Income Parish Organization Income Vending Machine Income Votive Lights Income Flower/Decoration Income Book Income Memorial Income Sacramental Programs Income Tribunal Fees Received Special Appeals Income Respect Life Income Special Programs Income Stewardship Income Fund Raising Income Grave Opening Revenue Other Program Income Foundation/Footing Income Other Cemetery Income * * * STUDENT SERVICES * * * Athletic Income Student Activity Income School Entertainment Income Milk Income Food Service Income Before/After School Income

6 * * * SPECIAL COLLECTIONS* * * Use Dept 50 * * Exception International Appeal - Receipt National Appeal - Receipt Mission Appeal - Receipt *48680 The Observer - Receipt Stewardship Appeal - Receipt Other Diocesan Collection - Receipt Seminarian Ed Fund - Receipt Endowment Campaign - Receipt Holy Land - Receipt Adopt-A-Parish - Receipt Mission Cooperative - Receipt Rice Bowl - Receipt * * * NON-OPERATING REVENUES * * * Building Funds Sale of Equipment Debt Retirement Fund Sale of Real Estate Improvement Funds Sale of Vehicles Release from Restriction

7 EXPENSE ACCOUNTS (PRECEDE EVERY ACCOUNT NUMBER WITH A DEPARTMENT NUMBER) * * * SALARIES & BENEFITS * * * Pastor & Associate - Base Salary Teachers - Religious Pastor & Associate - Professional Expenses Teachers Clergy Assistance Teachers - Aides Stipend Subsidy Teachers - Substitutes Pastoral Team Ministry Lunch/Playground Aide/Ext Care Deacon Salaries Organist & Choir Allowances - Religious/Lay Sacristan FICA Taxes Housekeeper Unemployment Compensation Cook Religious Order Health Insurance Secretary & Bookkeeper Religious Priests Pension Janitor Diocesan Insurance Trust Bus Driver Diocesan Pension Trust Cemetery Salaries Employer Match - 403(b) Outside Labor Other - Deduction RCIA Director Other - Payment Administrator Other Employee Retirement Administrative Assistant Continuing Education * * * GENERAL EXPENSES * * * Auditing/Accounting Services Periodicals/Newspaper Diocesan Accounting & Data Processing Library Supplies Adult Education Liturgical Aids Advertising Maintenance Agreements Bad Debt Expense Office Maintenance Agreements Audiovisual Material/Equipment Maintenance Supplies Bulletin Expense Cemetery Supplies Cable TV Music Expense Catechumenate Office Supplies Chancery Fees Other Household Church Supplies Other Service Fees Community Relations Bank Service Charges Dues & Subscriptions Credit Card Charges Envelope Service Illinois Burial Fees Equipment & Furnishings Other Tax & License Equipment Rental Outside Speakers Computers Parish Council Expense Computer Software & Supplies Pastors Discretionary Software Support Personnel Appreciation Internet Expense Meeting Expense & Business Meals Equipment Repair Pest Control Entertainment Postage Health Services Printing Other Insurance Copier Laundry & Cleaning Professional Service Books Fund Raising Fees

8 * * * GENERAL EXPENSES cont. * * * Legal Fees Vehicle Expense/Mileage Professional Advancement Transportation Expense Scholarship Expense Vehicle Gas & Oil Seminars, Retreats, Etc Auto Insurance Volunteer Education Vehicle Lease Expense Parish Consultation Expense Youth Ministry Student Transportation Senior Citizen Table Expense Parish Outreach Teaching Supplies RCIA Expense Telephone Ministry Formation Textbooks Bereavement Expense Testing & Guidance Materials Flower Committee Awards Miscellaneous Expense Trash Removal Graduation Expense * * * OTHER EXPENSES * * * Socials, Bazaars, Etc. Expense Bingo Expense Parish Organization Expense Vending Machine Expense Votive Lights Expense Flower/Decoration Expense Book Expense Memorial Expense Sacramental Program Expense Tribunal Payment Special Appeals Expense Respect Life Expense Special Programs Expense Stewardship Expense Fund Raising Expense Grave Opening Expense Other Program Expense Foundation/Footing Expense Other Cemetery Expense * * * BUILDINGS & GROUNDS * * * Building Rent Asbestos Removal Contracted Services Radon Expense Building Maintenance Utilities - Gas (Diocesan) Grounds Maintenance Utilities - Fuel & Gas Snow Removal Utilities - Electric (Diocesan) Diocesan Property Insurance Utilities - Electric Property Taxes Utilities - Water Repairs & Maintenance Water Softner Asbestos Inspection * * * APOSTOLIC WORKS * * * Direct Assistance Donation

9 * * * ASSESSMENTS * * * Area Board of Education Local Campus Ministry High School Assessment Hispanic Ministry Parish Tuition Assistance Youth Ministry Inter-Parish Elementary School Other Assessments Inter-Parish Religious Education DS - Balance of Target * * * PARISH DEBTS * * * DIAL Loan Interest Interest Expense * * * STUDENT SERVICES * * * Athletic Expense School Entertainment Expense Officials Food Service Expense Athletic Equipment Student Activity Expense Athletic Supplies Milk Expense Fees Before/After School Expense * * * SPECIAL COLLECTIONS* * * Use Dept 50 * * Exception International Appeal - Disbursement National Appeal - Disbursement Mission Appeal - Disbursement *48690 The Observer - Disbursement Stewardship Appeal - Disbursement Other Diocesan Collection - Disbursement Seminarian Ed Fund - Disbursement Endowment Campaign - Disbursement Holy Land - Disbursement Adopt-A-Parish - Disbursement Mission Cooperative - Disbursement Rice Bowl - Disbursement * * * NON-OPERATING EXPENSES * * * Authorized Investments Other Non-Operating Disbursements Allocated Costs/(Income) * * * CAPITAL OUTLAY * * * Equipment Razing of Building Architects Fees New Buildings & Additions Extraordinary Repairs Remodeling Land & Land Improvements Vehicles