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.

Contents

Promulgation Letter

Section 1 - Introduction

Section 2 - Finance Office Programs and Services

Section 3 - Parish Financial and Accounting Systems

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

Section 19 - Charitable Gambling

Appendix A