“Performing our duties with diligence”

1. “Performing our duties with diligence” TEMPORAL AND FINANCIAL MANAGEMENT DIOCESE OF GEORGETOWN

2. at 1 3 5 Particular Law What does the Church say? 2 4 o Duties of an administrator Excel tools “Performing our duties with diligence”

3. “Performing our duties with diligence” • What does the church say? Can. 492 §1 In each diocese a finance committee [council] is to be established, presided over by the diocesan Bishop or his delegate. It is to be composed of at least three of the faithful, expert in financial affairs and civil law, of outstanding integrity, and appointed by the Bishop.

4. “Performing our duties with diligence” • What does the church say? Can. 537 In each parish there is to be a finance council [committee] which is governed, in addition to universal law [Canon Law], by norms issued by the diocesan bishop [particular law] and in which the Christian faithful, selected according to these same norms, are to assist the pastor in the administration of the goods of the parish. .

5. “Performing our duties with diligence” • What does the church say? Can. 1280 Every juridical person [parish] is to have its own finance committee, or at least two counselors, who are to assist in the performance of the administrator's duties, in accordance with the statutes. .

6. “Performing our duties with diligence” • What does the church say? Can. 1284 §1 All administrators are to perform their duties with the diligence of a good householder. • Diligence - careful and persistent work or effort.

7. “Performing our duties with diligence” • What does the church say? Can. 1282 All persons, whether clerics or laity, who lawfully take part in the administration of ecclesiastical goods, are bound to fulfill their duties in the name of the Church, in accordance with the law.

8. 1 2 3 1° be vigilant that no goods placed in their care in any way perish or suffer damage; to this end they are, to the extent necessary, to arrange insurance contracts; 3° observe the provisions of canon and civil law, and the stipulations of the founder or donor or lawful authority; they are to take special care that damage will not be suffered by the Church through the non-observance of the civil law; 2° ensure that the ownership of ecclesiastical goods is safeguarded in ways which are valid in civil law; “Performing our duties with diligence” • Duties of an administrator

9. 4 5 6 4° seek accurately and at the proper time the income and produce of the goods, guard them securely and expend them in accordance with the wishes of the founder or lawful norms; 6° with the consent of the Ordinary make use of money which is surplus after payment of expenses and which can be profitably invested for the purposes of the juridical person; 5° at the proper time pay the interest which is due by reason of a loan or pledge, and take care that in due time the capital is repaid; “Performing our duties with diligence” • Duties of an administrator

10. 7 8 9 9° keep in order and preserve in a convenient and suitable archive the documents and records establishing the rights of the Church or institute to its goods; where conveniently possible, authentic copies must be placed in the curial archives. 7° keep accurate records of income and expenditure; 8° draw up an account of their administration at the end of each year; “Performing our duties with diligence” • Duties of an administrator

11. Local Ordinary Local Bishop “Performing our duties with diligence” Lay collaborators Lay persons Administrator Parish priest

12. “Performing our duties with diligence” • Particular law – local norms Can. 537 In each parish thereis to be a finance council [committee] which is governed, in addition to universal law [Canon Law], by norms issued by the diocesan bishop [particular law] and in which the Christian faithful, selected according to these same norms, are to assist the pastor in the administration of the goods of the parish. .

13. “Performing our duties with diligence” • Particular law – local norms • Local norms or Diocesan Policies • Policies for Pastoral Administration - Temporal and Financial Management Draft completed - March 2012 Adopted – March 4, 2014 Open to amendments .

14. “Performing our duties with diligence” • 3.1 Establishment A Finance Committee assists the Priest in the administration of the temporal goods of the Church.

15. “Performing our duties with diligence” • 3.2 Purpose To develop a strategic plan for the financial year and in an advisory capacity submit for consideration to the Parish Priest financial activities based on income. Submission is to be made to the Bishop by parishes without priests.

16. “Performing our duties with diligence” • 3.3 Membership • Membership of the Finance Committee is by appointment and based on particular Financial and administrative expertise.

17. “Performing our duties with diligence” • 3.4 Qualification for serving • Recommendations could be made by parishioners based on competence, experience and willingness to serve. The Parish Priest considers the recommendations and may discuss/ consult with others before appointment is decided. The Bishop would consider the recommendations in the absence of a priest.

18. “Performing our duties with diligence” • 3.5 Regular Meetings • The Committee should meet at least 4 times annually and the minutes should be duly recorded and circulated to members. Sub-committee meetings should also should be duly recorded and circulated to members of the Finance Committee.

19. “Performing our duties with diligence” • 3.6 General Functions • Develop and oversee the general budget process • Prepare the current and capital budget (capital needs for the next two years). • Oversee the collection count teams, banking of funds, rotation of duties and responsibilities, handling of collection and ensuring correct safeguards are in place. • Ensure financial records are done in a timely manner and stored in the parish office.

20. “Performing our duties with diligence” • 3.6 General Functions • Ensure all expenditure is paid in a timely manner, for example telephone, electricity, internet, stipend and salaries, payment to Bishop’s House. To ensure water rates, rates and taxes and such other obligations are met according to their specific deadlines. • Review the financial reports for submission to Parish Priest/ Bishop • Ensure all contracts/ agreements are carefully reviewed and approved before expenditure is undertaken

21. “Performing our duties with diligence” • 3.6 General Functions • Review and recommend all fund-raising activities • Attend and participate in all meetings • Assist sub-committees as needed • Work as a team member to support the Community’s mission, vision and direction in collaboration with the Parish priest/ Bishop • Provide inputs and review issues with an objective mind • Support priests and staff, giving them the spiritual/ moral/ professional support they need to further the goals of the community

22. “Performing our duties with diligence” • 3.7 Special Functions • To encourage and oversee financial drives or systems of special collection • To advise on extraordinary expenditure (including capital repairs). To sign any proposals related to a capital project

23. “Performing our duties with diligence” • 4.2 Count teams • Parishioners who are not related [relatives] and who have undertaken this function through a roster. • Selection relates to trust and honesty.

24. “Performing our duties with diligence” • 4.4 Tamper evident bags These bags are provided by the parish for storage and by bankers for deposit.

25. “Performing our duties with diligence” • 4.5 Handling collections Only authorized parishioners must be allowed to remove collection from the Sanctuary and undertake the count in the specified location.

26. “Performing our duties with diligence” • 4.6 Physical safeguards • Collection must be removed from the Sanctuary to the place of count under dual control. • Count must also be done under dual [multiple] control at the specified location in the church premises not easily accessible to strangers. • Collection must never be removed from Church/ presbytery premises until ready for deposit. • If a safe is available dual control must be maintained. • Count must be recorded in register provided and signed by the counters. Recording of envelope collections must be done in the log book.

27. “Performing our duties with diligence” • 4.7 Donations • These are handled by the Office Staff of each parish and the relevant pre- numbered receipt must be issued. • The donation should be recorded in the deposit sheet prepared for banking and the receiving member sign on the reverse side of the duplicate receipt.

28. “Performing our duties with diligence” • 4.8 Collection reconciliation Collectionsdeposited must reconcile with collection register.

29. “Performing our duties with diligence” • 4.9 Collections at Funerals • Collections are taken at funerals only at the request of the family of the deceased and for recognized charities. • Such collections are taken up by the parish, banked and a cheque to the amount issued to the charity.

30. “Performing our duties with diligence” • 4.10 Allocation of collections – other All collections other than ordinary (e.g. door/ second/ special/ funeral collections) should be banked and cheques issued to the respective recipients.

31. “Performing our duties with diligence” • Banking System • Minimize the number of bank accounts. Savings and current accounts are sufficient, except for investment accounts. • Reconciliation of Bank Statements must be done against internal records e.g. cheque stubs. • Reconciliation should be undertaken by an officer other than the person who had prepared the cheques.

32. “Performing our duties with diligence” • Deposits • Deposits to accounts (cash/ cheque) are recommended not later than 48 hours but preferably same day deposit is what should be implemented.

33. “Performing our duties with diligence” • Disbursements • Authorization and approval of disbursements – it must be ensured that the supporting documentation and voucher are correctly prepared and checked before presenting the prepared cheque for signature. When the expenditure has been completed, the relevant receipts must be attached to the requisition. • Prevention of duplicate payments – aided by careful attention to original invoices and its unique invoice number which should be recorded in the General Ledger system. • Control over cheque books – access to unused cheque book stocks must be restricted; if an account is closed, the remaining cheque stock should be shredded. • Cheques should not be made payable to cash.

34. “Performing our duties with diligence” • Petty Cash • This float must be used for small expenditure. • Each Petty Cash payment must be supported by the relevant Petty Cash Voucher along with bills and receipts, and must denote the reason for the expense. The voucher must carry the signatures of the officer preparing it and the recipient. • Petty Cash should always be kept in a separate canister and locked. Petty Cash must never be mixed with other funds.

35. “Performing our duties with diligence” “Performing our duties with diligence” • Fund-raising policy • All fund-raising events must be authorized by the parish priest. • Fund-raising cost should be authorized by the parish priest or the designated person and supported by bills/ invoices. • For all events donation sheets/ letters must be issued from the parish office duly stamped, signed and accounted for. All donations in cash and kind must be handed over with the accompanying donation sheet. All partially filled/ unutilized donation sheets must be returned to the parish office. This also applies to raffle sheets. • Spending by attendees shall be done through a chit system. Cash must always be reconciled with chits sold. • A financial report on fund-raising events shall be posted on the Church’s Bulletin Board for parishioners to view.

36. “Performing our duties with diligence” • Capital Fund Request and Allocation Process • Diocesan Approval – Prior to the commencement of any capital works or modifications of any kind the parish must consult the Bishop with the projected costs and supporting documentation. • Advance – After the first advance of funds the Priest or delegated authority will make no further advances until all expenditure exhausting that advance is justified by relevant receipts and the required works phase has been completed. • Variations – Any variation(s) in completion of phases agreed upon must be explained and submitted for review to the Bishop. Variation(s) must not impact financially on other Ministry areas hence serious monitoring of works must be done and targets achieved.

37. “Performing our duties with diligence” OTHER SECTIONS… Human Resource Management Capital Fund Request and Allocation Process

38. “Performing our duties with diligence” Excel tools…

39. “Performing our duties with diligence” Thank You! TEMPORAL AND FINANCIAL MANAGEMENT