The Financial Policies and Procedures Manual has been prepared to provide diocesan parishes one comprehensive document containing the financial policies of the Diocese of Winona and the financial procedures to which all diocesan parishes must adhere. It is also intended to serve as a reference guide to all who are involved in parish finances.
In this manual the user will find a collection of all policies, procedures, internal controls, chart of accounts and informational topics as they relate to parish financial administration. Copies of this manual may be made for use within a parish, school or cemetery. However, providing copies of any material contained in this manual to those outside the Diocese of Winona requires prior permission from the Diocesan Finance Officer or Internal Auditor.
Contents
Promulgation Letter
Section 1 - Introduction
Section 2 - Finance Office Programs and Services
Section 3 - Parish Financial and Accounting Systems
Additional Resource: USCCB Records Retention Guideline
Section 4 - Chart of Accounts
Section 5 - Budgeting and Cash Management
Section 6 - Accounting for Parish Organizations
Section 7 - Employment Practices and Guidelines
Section 8 - Diocese of Winona Deposit and Loan Fund
Section 9 - Self-Insurance Program
Section 10 - Diocese of Winona Foundation
Section 11 - Annual Diocesan Appeal
Section 12 - Parish Assessment
Section 13 - Cemetery Regulations
Section 14 - Miscellaneous Government Regulations
Section 15 - Tax-Exempt Status
Section 16 - Parish Governance
Section 17 - Real Estate Transactions
Section 18 - Building Program | Capital Project Estimation Worksheet (MS Excel)
Section 19 - Charitable Gambling
Appendix A
A - 1: Adjusting Journal Entries Worksheet A - 2: Collections Count Form A - 3 & 4: Parish Financial Calendar A - 5: Checklist for Accounting Duties A - 6: Diocese of Winona Remittance Form A - 7: Financial Council Agenda A - 8: Contribution Receipt A - 9: Requisition - Check Request A - 10: Mileage Log A - 11: Stipend Option A - 12: MN Dept of Revenue - Certificate of Exemption A - 13 through 21: USCCB Group Ruling Documentation A - 22 through 25: IRS Form 990-T A - 26: Delivery of SCRIP - Waiver of Claim A - 27 & 28: Financial Report Example A - 29: Corporate Resolution A - 30 & 31: Report to Determine Liability for Unemployment Tax
A - 1: Adjusting Journal Entries Worksheet
A - 2: Collections Count Form
A - 3 & 4: Parish Financial Calendar
A - 5: Checklist for Accounting Duties
A - 6: Diocese of Winona Remittance Form
A - 7: Financial Council Agenda
A - 8: Contribution Receipt
A - 9: Requisition - Check Request
A - 10: Mileage Log
A - 11: Stipend Option
A - 12: MN Dept of Revenue - Certificate of Exemption
A - 13 through 21: USCCB Group Ruling Documentation
A - 22 through 25: IRS Form 990-T
A - 26: Delivery of SCRIP - Waiver of Claim
A - 27 & 28: Financial Report Example
A - 29: Corporate Resolution
A - 30 & 31: Report to Determine Liability for Unemployment Tax
Appendix B
Building & Remodeling Churches or Chapels in the Diocese of Winona