Cover Page and Forward

A. Administration
     A-1 Parish Finance Council Guidelines

B. Accounting
     B-1 Recording Financial Transactions
     B-2 Non-Recognition of Income
     B-3 Parish Accounting Period
     B-4 Accounting Records
     B-5 Standard Chart of Accounts
           B-5.1 Chart of Accounts - Church
           B-5.2 Chart of Accounts - Religious Education
           B-5.3 Chart of Accounts - School
           B-5.4 Chart of Accounts - Cemetery
           B-5.5 Chart of Accounts - Organizations
           B-5.6 (FOR FUTURE USE)
           B-5.7 (FOR FUTURE USE)
           B-5.8 (FOR FUTURE USE)
           B-5.9 Chart of Accounts - Other
           B-5.10 Selecting and Using Accounts

C. Financial Reporting
     C-1 Parish Financial Reports
          C-1.1 Annual Report - Bulletin Format
          C-1.2 Annual Report - Bulletin Format
                   (Small Parish - Combined line item reporting for one employee dept)
     C-2 Parish Budgets

D. Parish Income
     D-1 Parish Receipt Controls
          D-1.1 Tamper Evident Bag Tracking Form
     D-2 Offertory Collections
          D-2.1 Parish Receipt Procedures
          D-2.2 Collection and Breakdown Form (Tally Sheet) (in Excel)
          D-2.3 Counting and Recording Procedures
     D-3 Bequests and Donations
     D-4 Mass Intentions / Other Priestly Ministrations
     D-5 Fundraising Income
     D-6 Rental Income
          Please refer to the following instructions and applications for further detail:
          D-6.1 Facility Usage / Indemnity Agreement
          D-6.2 Special Events Application

     D-7 School Tuition
          D-7.1 USCCB School Tuition vs. Donation
            Excerpted from USCCB Diocesan Financial Issues - November 2006
          D-7.2 School Subsidy
     D-8 Religious Education Tuition

E. Parish Disbursements
     E-1 Parish Disbursement Controls
     E-2 Check Requests
          E-2.1 Checks and Cash Payments for Services
          E-2.2 Record of Cash Payments
     E-3 Capital Expenditures
     E-4 Clergy Compensation and Retirement
          E-4.1 Compensation of Salary
          E-4.2 Reporting Priest Compensation
     E-5 Compensation and Benefits for Religious
     E-6 Compensation and Benefits for Lay Personnel
          E-6.1 Salary Change Form (Excel)
     E-7 Payroll and Other Taxes
          E-7.1 Illinois Retailers’ Occupation Tax (Sales Tax)

F. Parish Bank Accounts
     F-1 Parish Bank Account Controls
     F-2 Parish Organization Bank Accounts
     F-3 Parish Auxiliary Bank Accounts
          F-3.1 Bingo Bank Account
          F-3.2 Payroll Bank Account

G. Diocesan Special Collections
     G-1 Special Collections 9-13

H. Diocesan Assessments

I. Real Estate - Sales and Purchase

J. Stock Contributions and Sales
    Authorization to Transfer Securities or Money form

K. Diocesan Deposit and Loan
     K-1 Explanation of Program

L. Education Endowment Fund Policy
     L-1   Education Endowment Agreement
     L-2   Enrollment Fund Agreement
     L-3   Contribution Form
     L-4   Distribution Form 
     
    
M. Petty Cash

N. Diocesan Property/Liability Insurance Program
     The following Bulletins were issued by Catholic Mutual:

     Accident Report Form - employee  Please send completed form to:
                
                 Diane Schultz
                 Catholic Mutual Group
                 101 Airport Rd.
                 Romeoville, IL 60446
                 815-838-2142 - phone
                 815-834-4079 - fax
                 dschultz@catholicmutual.org - email

     Accident Report Form - nonemployee
     Addendum to Service Contract
     Adult Hold Harmless & Indemnity Agreement
     Be Smart-Drive Safe Defensive Driving Program Instruction Sheet
     Business Security
     Carbon Monoxide Alarm Detector Act
     Certificates of Insurance and Special Events Coverage
     Facility Usage / Indemnity Agreement (D-6.1 )
     Field Trip Risk Management
     Flood Prevention
     Frozen Pipe Prevention Measures
     Guidelines for Parish Festivals
     Heating Boiler Start-Up Check List
     Heating Boiler Log
     Home Repair Guidelines     
     Homeowner Release of Liability
     How Do I Know If My Parish Has Been Named As An Additional Insured
     Ice and Snow Removal Procedures
     On-line Risk Management Safety Training Instructions
     Perpetual Adoration Creates Exposure to Loss
     Playground - General Guidelines
     Playground Equipment Safety Inspection Checklist  
     Playground Maintenance Checklist
     Special Events Application (D-6.2)
     Steps to Reduce Roof Leaks
     Transportation Policy
          Adult Liability Waiver
          Driver Information Sheet
     TV Cart Safety
     Van Use Policy
     Volunteer Coordinator Manual
     Water Damage Procedures
     Workman's Compenstation Reporting Procedures

O. Personnel Policy
     O-1 Independent Contractor see www.irs.gov/govt/fslg/article/0,,id=110344,00.html

P. Record Retention

Q. Financial Assistance to the Needy