Diocese of Joliet

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Parish Finance, Auditing & Consulting

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Cover Page and Forward

A. Administration
     A-1 Parish Finance Council Guidelines

B. Accounting System
     B-1 Recording Financial Transactions
     B-2 Accounting and Financial Records
     B-3 Standard Chart of Accounts
C. Financial Reports & Budgets
     C-1 Parish Financial Reports
          C-1.1 Financial Report to Parishioners
          C-1.2 Annual Report - Bulletin Format (Small Parish)
          C-1.3 Annual Report - Bulletin Format (Large Parish)
          C-1.4 Annual Report - Bulletin Format (Segregated Restricted Activity)
     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 Introduction to Gift Acceptance Policy
          D-3.1 Gift Acceptance Policy
     D-4 Mass Intentions / Other Priestly Ministrations
          D-4.1 Collective Mass Intention Decree
     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 - August 2020)
          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 by Date 2023
     G-1 Special Collections by Date 2024

H. Parish Assessment

I. Real Estate - Sales and Purchase

J. Stock Donations
    J-1   Stock Donation Instructions

K. Diocesan Deposit and Loan
     K-1  Deposit & Loan Transaction Slip

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

O. Personnel Policy
     O-1 Independent Contractor/Employee (IRS)

P. Record Retention

Q. Financial Assistance to the Needy