Finance Procedures and Policies Manual
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.
The most recent revision date is reflected for each section and "appendix item".
Contents (updated 06/13/2005)
Promulgation Letter (updated 01/24/2003)
Section 1 - Introduction (updated 06/13/2005)
Section 2 - Finance Office Programs and Services (updated 01/11/2013)
Section 3 - Parish Financial and Accounting Systems (updated 02/27/2007)
Additional Resource: USCCB Records Retention Guideline
Section 4 - Chart of Accounts (updated 02/27/2007)
Section 5 - Budgeting and Cash Management (updated 02/27/2007)
Section 6 - Accounting for Parish Organizations (updated 02/27/2007)
Section 7 - Employment Practices and Guidelines (updated 06/04/2008)
Section 8 - Diocese of Winona Deposit and Loan Fund (updated 02/27/2007)
Section 9 - Self-Insurance Program (updated 02/27/2007)
Section 10 - Diocese of Winona Foundation (updated 01/11/2013)
Section 11 - Annual Diocesan Appeal (updated 02/27/2007)
Section 12 - Parish Assessment (updated 02/27/2007)
Section 13 - Cemetery Regulations (updated 01/11/2013)
Section 14 - Miscellaneous Government Regulations (updated 02/27/2007)
Section 15 - Tax-Exempt Status (updated 03/07/2013)
Section 16 - Parish Governance (updated 06/13/2005)
Section 17 - Real Estate Transactions (updated 02/27/2007)
Section 18 - Building Program (updated 05/05/2010) | Capital Project Estimation Worksheet (MS Excel)
Section 19 - Charitable Gambling (updated 06/13/2005)
Appendix A
A - 1: Adjusting Journal Entries Worksheet (updated 06/13/2005)
A - 2: Collections Count Form (updated 06/13/2005)
A - 3 & 4: Parish Financial Calendar (updated 06/13/2005)
A - 5: Checklist for Accounting Duties (updated 06/13/2005)
A - 6: Diocese of Winona Remittance Form (updated 02/01/2012)
A - 7: Financial Council Agenda (updated 06/13/2005)
A - 8: Contribution Receipt (updated 01/11/2013)
A - 9: Requisition - Check Request (updated 06/13/2005)
A - 10: Mileage Log (updated 07/01/2012)
A - 11: Stipend Option (updated 07/01/2012)
A - 12: MN Dept of Revenue - Certificate of Exemption (updated 06/01/2008)
A - 13 through 21: USCCB Group Ruling Documentation (updated 07/12/2011)
A - 22 through 25: IRS Form 990-T (updated 12/31/2011)
A - 26: Delivery of SCRIP - Waiver of Claim (updated 06/13/2005)
A - 27 & 28: Financial Report Example (updated 06/13/2005)
A - 29: Corporate Resolution (updated 05/24/2012)
A - 30 & 31: Report to Determine Liability for Unemployment Tax (updated 06/13/2005)
Appendix B
Building & Remodeling Churches or Chapels in the Diocese of Winona