DIOCESAN POLICIES REGARDING ADMINISTRATION OF GOODS
1. PARISH FINANCE COUNCILS
a. Each parish
must have a Parish Finance Council as mandated by Canon Law.
b. The policies
directing these Councils are found in the Clergy Handbook.
c. The Bishop
will sign the minutes of the Finance Council Meetings together with the
sacramental books when he comes for his pastoral visit.
d. A copy of these
diocesan policies is to be given to the Parish Council members.
2. FINANCIAL REVIEWS
a. A Diocesan
Financial Review of the parish books and finances will be conducted when a
priest/administrator in charge of a parish is moved. This includes
a review of the parish school financial books.
b. Parish
financial reviews will be conducted through the year on a random basis or
whenever the bishop determines that there is a need for a specific parish.
c. The Parish
will be responsible to pay the costs of the financial review.
d. If it is ever
deemed necessary by the Bishop, an audit in place of the financial Review will
be conducted by an outside entity.
3. PERSONAL EXPENSES
a. The Clergy
Handbook specifies those items
that are to be reimbursed by the parish. For the sake of accountability
the pastor will determine with the Parish Finance Council reasonable household
expenses reimbursable to the priest.
b.
Parish
funds may never be used for any other personal expenses of the priest.
The
following are examples of personal expenses for which the priest (not the
parish) is personally responsible (the list is not exhaustive).
I.
The
expenses (including living expenses) of a priest family member living in the
rectory (with the permission of the bishop).
II.
Cable
television services beyond the basic level, i.e., any service or programming
beyond the basic level set by the Pastor for all priests, in consultation with
the Parish Finance Council.
III.
Priests
are personally responsible for living expenses not directly related to their
ministry. These would include, but not
limited to, costs associated for tobacco products, and alcohol for personal
consumption (i.e., not associated with occasional entertainment for parish
purposes.)
If there is any question whether a
specific item is reimbursable, that question
is to be brought directly to the
Diocesan Finance Officer or the Bishop.
c. Parish funds
may never be borrowed to pay for personal expenses of the priest. If parish funds have been used for personal
expenses of a priest, which re not reimbursable in the policy of the diocese,
they must be reimbursed immediately to the parish from the priest’s personal
funds.
d. Expenses that
are reimbursed for priests, employees,
volunteers, seminarians, etc., are to be clearly itemized
on a reimbursement/check request form with receipts attached. This reimbursement should be done at least
on a monthly basis. The Parish Finance
Council is to review these reimbursement requests.
4. CREDIT CARDS
a. Parish credit
cards (but not debit cards) are acceptable but may only be used for parish
expenses. Parish credit cards are to be in the name of the parish, not the
priest. Only the pastor/administrator may sign on the parish card.
Credit card limit is not to exceed $2,500.
Credit cards must be strictly controlled to ensure that they are not
lost or stolen, or used by unauthorized persons or for unauthorized purposes.
b. Receipts of all
expenditure must be kept for a period of five years.
c. The parish is
not to buy anything that it does not have the money to buy. Parish Credit Cards
are for convenience only and the balance is to be paid monthly in order
to avoid any carryover and finance charges.
d. A priest’s personal
expenses, for which the parish is not responsible, are never to be paid with
the Parish Credit Card.
e. Activity
summaries of parish credit card(s) are to be given regularly to the Parish
Finance Council.
f. Request
for reimbursement of personal credit card expenditures are to be attached with
clearly itemized receipts. This request
should be done at least on a monthly basis.
5. ACCOUNTING DIRECTIONS
a. Receipts are
to be kept for a period of five years.
b. Each item in
the parish account book must be clearly identified as to the purpose of the
expenditure.
c. The standard
form for income and expenditures is to be used, unless another option is
approved by the Diocesan Finance Officer.
d. Reimbursements
are to be clearly defined and entered properly in order to have a good
financial accounting of any particular item.
6. COLLECTION OF FUNDS
a. To avoid any appearance of impropriety the Parish
Mass collection should never be left with one person from the moment it is collected until
the deposit slip is prepared for the bank. At
least three persons or rotating teams
should be assigned to count the collection. In this way two persons or the team will always be present until the time
the money is prepared for deposit.
b. The policies as
found in the Clergy Handbook regarding sacramental stipends are to be strictly followed.
c. The Sunday collection
is to be deposited as soon as possible and, in the interim, is
to be kept in the parish safe. As a
safety measure all parishes should have a safe to contain collections and other
monies. Insurance will not
cover a collection that is stolen if it was not in a safe and secure place.
7. FINANCIAL REPORTS
a. Parishes
are encouraged to provide regular Financial Reports to the
faithful in the Sunday bulletin, but must provide an annual detailed
report of the parish finances. A copy of the annual report
is to be sent to the Diocesan Finance Office.
The form and program for these reports will be available according to
the norms developed by the Diocese.
b. The
pastor/administrator is responsible to promptly
send the monthly financial report to the Diocesan Finance Office.
8. PARISH AND SCHOOL INVENTORIES
a. The parish/school should develop a complete inventory of
all assets with photos or videos attached.
These inventories should be updated
every three years or at the transfer of the Pastor. The pastor is to sign the inventory along with the chairman of
the Parish Finance Council and Principal for the school.
b. Every parish priest should have an itemized
inventory of all his personal property located on church/rectory premises.
Any items not included in this inventory are presumed to be parish property.
c. These
inventories are to be sent to the Chancellor’s Office. Forms with
directions are found in the Clergy Handbook.
9. OTHER MATTERS
a. Please refer
to the Parish Administration Book and the Clergy Handbook. All
pastors/administrators should also familiarize themselves with the section of
Canon Law that deals with the administration of goods.
(Code of Canon Law, Book V: The Temporal Goods of the Church, Canons
1254 – 1310.)
b. No pastor or
administrator may spend more than $10,000 without the express permission
of the Bishop.
c. No pastor or
administrator can legally sign maintenance/construction contracts over $5,000
in the name of the parish.
c.
For
a parent or other relative living in the rectory with the permission of the
bishop and with the consultation of the Parish Finance Council,
the priest is responsible for all living expenses, not the parish.
1/20/06 last revised