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 Uniform Chart of Accounts
           B-5.1 Chart of Accounts - Church
           B-5.2 Chart of Accounts - School
           B-5.3 Chart of Accounts - Religious Education
           B-5.4 Chart of Accounts - Cemetery

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-2 Offertory Collections
          D-2.1 Parish Receipt Procedures
          D-2.2 Collection and Breakdown Form (Tally Sheet)
          D-2.3 Counting and Recording Procedures
     D-3 Bequests and Donations
     D-4 Mass Intentions / Other Priestly Ministrations
     D-5 Fund Raising Income
     D-6 Rental Income
          Please refer to the following instructions and applications for further detail:
          Facility Usage / Indemnity Agreement

     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-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

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
     L-1 Joliet Diocese Educational Endowment Fund Agreement
     L-2 Establish Educational Endowment Funds Agreement

M. Petty Cash

N. Diocesan Property/Liability Insurance Program
     The following Bulletins were issued by Catholic Mutual:
     Adult Home Harmless Indemnity Agreement
     Carbon Monoxide Alarm Detector Act
     Facility Usage / Indemnity Agreement
     Field Trip Risk Management
     Frozen Pipe Prevention Measures
     Guidelines for Parish Festivals
     Heating Boiler Start-Up Check List
     Heating Boiler Log
     Home Repair Guidelines     
     Homeowner Release of Liability
     Ice and Snow Removal Procedures
     Playground Maintenance Checklist
     Playground Equipment Safety Inspection Checklist
     Steps to Reduce Roof Leaks
     TV Cart Safety
     Van Use Policy
     Water Damage Procedures

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

P. Record Retention