Financial Policy Procedure 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-Rochester 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-Rochester 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 - Reserved for Future Use
• Section 9 - Self-Insurance Program
• Section 10 - Catholic Foundation of Southern Minnesota
• Section 11 - Catholic Ministries Appeal
• Section 12 - Parish Assessment
• Section 13 - Cemetery Regulations
• Section 14 - Miscellaneous Government Regulations
• Section 15 - Reserved for Future Use
• Section 16 - Parish Governance
• Section 17 - Real Estate Transactions
• Section 18 - Building Program
• Section 19 - Charitable Gambling

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Appendix - Documents and Forms

• A - 1: Adjusting Journal Entries Worksheet
• A - 2: Collections Count Form
• A - 3: Parish Financial Calendar By Year
• A - 4: Reserved for Future Use
• A - 5: Checklist for Accounting Duties
• A - 6: Reserved for Future Use
• A - 7: Finance Council Agenda
• A - 8: Contribution Receipt
• A - 9: Requisition - Check Request
• A - 10: Reserved for Future Use
• A - 11: Reserved for Future Use
• A - 12: MN Dept of Revenue - Certificate of Exemption
• A - 13 through 20: Reserved for Future Use
• A - 21: Request for Inclusion in USCCB Group Ruling
• A - 22 through 25: IRS Form 990-T (external link to IRS document)
• 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