Menu
  • I’m looking for information on …
    • Chancery
    • Human Resources
    • Benefits Summary
    • Safety & Security
    • Finance
    • Communications
    • Clergy Support
    • Worship
    • Faith Formation
    • Missions
    • Tribunal, Marriage, & Annulments
    • Building and Maintenance
    • Synod Portal
  • Policy Index
  • Resources
    • The Bridge
    • Flocknote
    • Graphic Design Tools
    • Tech Discounts
    • Chancery Services
    • COVID-19
  • Contact us!
  • Faith Formation
    • Website Support Requests
    • Faith Formation Directories
    • Archdiocese of San Francisco 403(b) Plan
  • I’m looking for information on …
    • Chancery
    • Human Resources
    • Benefits Summary
    • Safety & Security
    • Finance
    • Communications
    • Clergy Support
    • Worship
    • Faith Formation
    • Missions
    • Tribunal, Marriage, & Annulments
    • Building and Maintenance
    • Synod Portal
  • Policy Index
  • Resources
    • The Bridge
    • Flocknote
    • Graphic Design Tools
    • Tech Discounts
    • Chancery Services
    • COVID-19
  • Contact us!
Popular Search finance

Finance Policies

  • Archdiocesan Finance Council Members
  • Quickbooks Guide: Sign In and Navigation
  • Parish and School Financial Policies Index
  • Policy Regarding Stipends (Human Resources)
  • Memo from Msgr. Schlitt re: “Protocol Pertaining to Reimbursement for Expense Accounts/Check Signing”
  • Bishops Approve Resolution on Diocesan Financial Reporting (DFMC Herald)
  • The Archdiocese of San Francisco Finance Council Constitution
  • Memo from Episcopal Council re: “Comp Time”

Insurance

  • Insurance Application for Outside Users of Parish Property

Human Resources Policies

  • Archdiocese Of San Francisco Alternative Dispute Resolution Policy
  • Policy Regarding Stipends (Human Resources)
  • Memo from Human Resources, “Archdiocesan Personnel Rehire Policy”
  • Memo from Msgr. McElroy re: “New Policy Regarding Employee Paid Health Insurance Premium During Authorized Medical Leaves”
  • Memo from Office of Catholic Schools re: Independent Contractors
  • Memo re “Immigrant/Non-Immigrant Visa/Work Applications”
  • Memo from Human Resources Office re: Independent Contractors
  • Adicion
  • ARCHDIOCESE OF SAN FRANCISCOPOLICIES AND PROCEDURESREGARDING CHILD ABUSE
  • Policy Regarding Use and Monitoring of Internet, E‑Mail, and Other Technology
  • Personnel Policy: Termination and Rehire/Pension Plan
  • Confidentiality Agreement (Regular Employee); Confidentiality Agreement (Temp Agency Employee)
  • Memo from Episcopal Council re: “Comp Time”
  • Memo from Human Resources, “New Archdiocesan Employee Benefit”
  • Memo from Human Resources, “Benefits for Employees Working for More than One Archdiocesan Corporation”

Policies Index

  • Archdiocesan Finance Council Members
  • ADDENDUM TO ARCHDIOCESE OF SAN FRANCISCO POLICIES AND PROCEDURES REGARDING CHILD ABUSE AND HARASSMENT
  • Quickbooks Guide: Sign In and Navigation
  • Personal Advantage/ Conflict Of Interest
  • Archdiocese Of San Francisco Alternative Dispute Resolution Policy
  • Parish and School Financial Policies Index
  • 2022 Special Offertory Collections
  • Letter from Sr. Monica Miller re: Speaker Qualifications (Office of Young Adult Ministry)
  • Policy Regarding Stipends (Human Resources)
  • Records Retention Guidelines
  • Memo from Msgr. Schlitt re: “Protocol Pertaining to Reimbursement for Expense Accounts/Check Signing”
  • Memo from Msgr. McKay re: “Archdiocesan Real Estate Office Fee Process”
  • Constitutions
  • Due Process
  • Memo from Human Resources, “Archdiocesan Personnel Rehire Policy”
  • Archdiocese of San Francisco Permanent Diaconate Policy Handbook
  • CCC Guidelines for Pastors re: Political Activities
  • Archdiocesan and USCCB Advisories re: “Political Campaign Activity Restrictions”
  • Decree Signed by Archbishop Levada on Mass Stipends
  • Memo re “Immigrant/Non-Immigrant Visa/Work Applications”
  • Insurance Application for Outside Users of Parish Property
  • Whistleblower Policy
  • Bishops Approve Resolution on Diocesan Financial Reporting (DFMC Herald)
  • Memo re: Gambling and Fundraising
  • Adicion
  • Charter for the Protection of Children and Young People (Rev. 2018)
  • ARCHDIOCESE OF SAN FRANCISCOPOLICIES AND PROCEDURESREGARDING CHILD ABUSE
  • Administrative Handbook for Elementary and Secondary Schools Document
  • Archdiocese of San Francisco Emergency Operations Plan (Building Committee)
  • Policy Regarding Use and Monitoring of Internet, E‑Mail, and Other Technology
  • Constitution and Bylaws of the Office and Commission for Ecumenical and Interreligious Affairs for the Archdiocese of San Francisco
  • Ecumenical Guidelines for the Archdiocese of San Francisco
  • The Archdiocese of San Francisco Finance Council Constitution
  • Archdiocese of San Francisco Policy Guidelines for Tax-Exempt Housing Allowance for Deacons
  • Archdiocesan Policy on Cremation
  • Catholic Cemeteries and Burial
  • Memo from Director of Worship, Art and Music re Copyrights
  • Policy Regarding Conflicts of Interest and Confidentiality
  • Archdiocesan Conflicts of Interest/Private Inurements Policy
  • Confidentiality Agreement (Regular Employee); Confidentiality Agreement (Temp Agency Employee)
  • Memo from Episcopal Council re: “Comp Time”
  • Memo from Human Resources, “New Archdiocesan Employee Benefit”
  • Archdiocese of San Francisco Building Construction, Renovation & Maintenance Policy
  • Memo from Human Resources, “Benefits for Employees Working for More than One Archdiocesan Corporation”
  • ARCHDIOCESE OF SAN FRANCISCO ALTERNATIVE DISPUTE RESOLUTION POLICY

Fundraising Policies

  • 2022 Special Offertory Collections
  • Pastor’s Memo re: Raffles
  • Electronic and Internet Fundraising
  • Memo to Agency Heads re: Car Donations
  • IRS Charity’s Guide to Car Donations
  • Memo re: Gambling and Fundraising

Legal

  • Personal Advantage/ Conflict Of Interest
  • Records Retention Guidelines
  • Due Process
  • Whistleblower Policy
  • ARCHDIOCESE OF SAN FRANCISCOPOLICIES AND PROCEDURESREGARDING CHILD ABUSE
  • Memo from Director of Worship, Art and Music re Copyrights
  • Policy Regarding Conflicts of Interest and Confidentiality
  • Archdiocesan Conflicts of Interest/Private Inurements Policy
  • ARCHDIOCESE OF SAN FRANCISCO ALTERNATIVE DISPUTE RESOLUTION POLICY

Building / Real Estate

  • Memo from Msgr. McKay re: “Archdiocesan Real Estate Office Fee Process”
  • Archdiocese of San Francisco Building Construction, Renovation & Maintenance Policy

Child & Youth

  • ADDENDUM TO ARCHDIOCESE OF SAN FRANCISCO POLICIES AND PROCEDURES REGARDING CHILD ABUSE AND HARASSMENT
  • Letter from Sr. Monica Miller re: Speaker Qualifications (Office of Young Adult Ministry)
  • Adicion
  • Charter for the Protection of Children and Young People (Rev. 2018)
  • ARCHDIOCESE OF SAN FRANCISCOPOLICIES AND PROCEDURESREGARDING CHILD ABUSE
  • FOR EMPLOYEES, CLERGY AND VOLUNTEERS WHO WORK WITH CHILDREN OR YOUTH

Clergy

  • Sacraments
  • Liturgy
  • Constitutions
  • Archdiocese of San Francisco Permanent Diaconate Policy Handbook
  • Decree Signed by Archbishop Levada on Mass Stipends
  • Adicion
  • Archdiocese of San Francisco Policy Guidelines for Tax-Exempt Housing Allowance for Deacons

Schools

  • Parish and School Financial Policies Index
  • Memo to Agency Heads re: Car Donations
  • Electronic and Internet Fundraising
  • Administrative Handbook for Elementary and Secondary Schools Document
  • Policy and Guidelines for Childcare/Preschool Programs in Parishes of the Archdiocese of San Francisco
  • Guidelines – Parish School Consultative Boards, Parish Consultative Boards of Education
  • School Employee Handbook
  • Policy on Alcohol and Illegal Drugs (Secondary Schools)
  • FOR EMPLOYEES, CLERGY AND VOLUNTEERS WHO WORK WITH CHILDREN OR YOUTH
  • STUDENT-TO-STUDENT HARASSMENT POLICY AND PROCEDURES

Ecumenical

  • Interreligious Guidelines for the Archdiocese of San Francisco
  • Constitution and Bylaws of the Office and Commission for Ecumenical and Interreligious Affairs for the Archdiocese of San Francisco
  • Ecumenical Guidelines for the Archdiocese of San Francisco

Cemeteries

  • Archdiocesan Policy on Cremation
  • Catholic Cemeteries and Burial

Building

  • Memo from Msgr. McKay re: “Archdiocesan Real Estate Office Fee Process”
  • Archdiocese of San Francisco Emergency Operations Plan (Building Committee)
  • Archdiocese of San Francisco Building Construction, Renovation & Maintenance Policy

Media

  • Memo from Maury Healy, “Communications Policy” re: Media/Press Contact
  • Policy re: Release of Archdiocese Statements

Safety and Security Policies

  • Archdiocese of San Francisco Emergency Operations Plan (Building Committee)
  • FOR EMPLOYEES, CLERGY AND VOLUNTEERS WHO WORK WITH CHILDREN OR YOUTH

Protecting the Vulernable

  • POLICY AND PROCEDURES REGARDING FINGERPRINTING AND OTHER BACKGROUND CHECKS FOR EMPLYEES, CLERGY AND VOLUNTEERS WHO WORK WITH CHILDERN OR YOUTH
  • POLICIES AND PROCEDURES REGARDING CHILD ABUSE AND HARASSMENT
  • ADDENDUM TO ARCHDIOCESE OF SAN FRANCISCO POLICIES AND PROCEDURES REGARDING CHILD ABUSE AND HARASSMENT
  • Sexual Boundary Guidelines
  • Sexual Harassment Policy
  • Policy and Procedures Regarding Fingerprinting and Other Background Checks for Employees, Clergy and Volunteers Who Work with Children or Youth
  • Reglamentos al Abuso de Ninos
  • Charter for the Protection of Children and Young People (Rev. 2018)
  • Protecting Children and Young People: Safe Environment Guidelines
  • ARCHDIOCESE OF SAN FRANCISCOPOLICIES AND PROCEDURESREGARDING CHILD ABUSE
  • STANDARDS OF CONDUCT FOR ADULTSWORKING WITH MINORS
  • Elder/Dependent Adult Abuse-Mandated Reporting
  • Standards of Conduct for Youth Working with Minors – Spanish
  • Standards of Conduct for Youth Working with Minors – English
  • Standards of Conduct for Youth Working with Minors – English
  • Normas De Conducta Para Adultos Que Trabajan Con Menores De Edad
  • FOR EMPLOYEES, CLERGY AND VOLUNTEERS WHO WORK WITH CHILDREN OR YOUTH
  • POLICIES AND PROCEDURES REGARDING CHILD ABUSE AND HARASSMENT
  • YOUTH/ADOLESCENT HARASSMENT POLICY AND PROCEDURES

Parish Management

  • Parish Employee Handbook (Including Addenda and Acknowledgements)
  • Parish and School Financial Policies Index
  • Policies & Guidelines – Books I and II Parish Administration Handbook
  • Departmental Guidelines
  • Common Policy for Pastoral Marriage Preparation
  • Guidelines for Parish Pastoral Councils
  • CCC Regulations for Political Materials in Publications
  • CCC Guidelines for Pastors re: Political Activities
  • Archdiocesan and USCCB Advisories re: “Political Campaign Activity Restrictions”
  • Insurance Application for Outside Users of Parish Property
  • Revisions for Ecumenical Guidelines re: Funerals and Christian Burial; Ecumenical Guidelines for the Archdiocese of San Francisco
  • FOR EMPLOYEES, CLERGY AND VOLUNTEERS WHO WORK WITH CHILDREN OR YOUTH

Human Life and Dignity

  • Memo from Office of Public Policy and Social Concerns, “Catholic Campaign for Human Development – Local Grant Allocation Process”

Pastoral Center / Chancery

  • Memo from Human Resources re: “Pastoral Center Salary Administration Program”
  • Pastoral Center Employee Referral Program
  • Chancery
  • Archdiocese of San Francisco Pastoral Center Employee Handbook

USCCB

  • Archdiocesan and USCCB Advisories re: “Political Campaign Activity Restrictions”
  • Bishops Approve Resolution on Diocesan Financial Reporting (DFMC Herald)
  • ARCHDIOCESE OF SAN FRANCISCOPOLICIES AND PROCEDURESREGARDING CHILD ABUSE

Accounting

  • Quickbooks Guide: Sign In and Navigation
  • Parish and School Financial Policies Index
  • Policy Regarding Stipends (Human Resources)
  • Memo from Msgr. Schlitt re: “Protocol Pertaining to Reimbursement for Expense Accounts/Check Signing”

Internet Technology (IT)

  • Policy Regarding Use and Monitoring of Internet, E‑Mail, and Other Technology

Young Adults

  • Letter from Sr. Monica Miller re: Speaker Qualifications (Office of Young Adult Ministry)

Political Activities

  • CCC Guidelines for Pastors re: Political Activities

Sacraments

  • Sacraments
  • Liturgy
  • Common Policy for Pastoral Marriage Preparation

Marriage

  • Common Policy for Pastoral Marriage Preparation

Catholic Charities

  • Departmental Guidelines
  • Home
  • Docs
  • Accounting
  • Parish and School Financial Policies Index

Parish and School Financial Policies Index

Table of Contents
  • Principles for Administration of Parish and School Finances 
  • Parish Finance Council Guidelines 
  • Internal Accounting Controls for Parishes and Schools 
    • Bank Accounts 
    • Cash Disbursements 
    • Cash Receipts 
    • Petty Cash Funds 
    • Budgets 
    • Financial Reports 
    • Payroll 
    • Offertory Collection Handling 
    • Collection Counting 
    • Fund Raising Activities 
  • Stewardship and Development
    • INTRODUCTION 
    • Development Policy
      • Premise 
      • Introduction 
      • Institutions Covered 
      • Responsibilities of the Stewardship Office 
      • Archdiocesan Annual Appeal
      • Development Activities in our Parishes and Schools 
      • Procedure for Approval of a Capital or Endowment Campaign 
      • Use of Professional Counsel 
    • Policies for the Acceptance of Gifts of Real Estate
    • Policy on Special Fundraising Activities

Principles for Administration of Parish and School Finances  #

  1. The Pastor is responsible for financial decisions and will establish abalanced annual operating budget in consultation with the Parish Finance Council. The Pastor should also develop in consultation with the Parish Finance Council an annual capital expenditure budget including sources of funds. The Actual income and expenditures of the parish should be compared to the budgets monthly and reviewed by the Parish Finance Council at least quarterly. 
  1. Each parish shall issue an informative financial report to its parishioners at least annually. 
  1. All parishes will follow a uniform chart of accounts to facilitate reporting to the parishioners, the Parish Finance Council and the Archdiocese. 
  1. All parishes will follow established internal accounting controls. 
  1. All Parish Finance Councils will follow established Archdiocesan Guidelines and participate in Archdiocesan training sessions for priests, administrators and Parish Finance Council members. 
  1. All parishes will participate in a coordinated payroll system in order to ensure that all employees receive proper benefits and in order to guarantee full compliance with ever more complex laws on taxes and employee benefits. No employee will be paid outside of the coordinated payroll system. 
  1. All parish financial activities will be the subject of regular independent audits or reviews. 
  1. All parish accounts in financial institutions will be included on the annual parish financial report and subject to the audit-review process. The Archdiocese will obtain comprehensive lists of all parish accounts from financial institutions and will compare the listing of the accounts with the listings contained on the annual parish reports. 

Parish Finance Council Guidelines  #

  1. The Revised Code of Canon Law mandates a Parish Finance Council in each parish. The role of the Parish Finance Council is to assist and advise the Pastor in overseeing and controlling the financial affairs of the parish. The Parish Finance Council is accountable to the Pastor, who has the responsibility for final decisions. It is understood that if the advice of the Parish Finance Council is unanimous on a given matter, the Pastor will give serious consideration to the recommendation and not lightly reject it. 
  1. Structure of the Parish Finance Council

    Members shall be appointed by the Pastor and must be active Catholic members of the parish. Members should be skilled in business and have some expertise in management, financial, accounting, legal, fund raising or related fields. The membership of the Council cannot include anyone who could have a conflict of interest from such affiliation, nor can any parish staff member or any relative of the Pastor be a member. There shall be at least three members. 

    Members shall serve for three years. The terms of the Parish Finance Council will be staggered to ensure continuity. Upon initial formation of the Parish Finance Council, the Pastor shall designate either a one, two or three year term, in succession, for each member that the Pastor appointed. Thereafter, members who are appointed or re-appointed shall serve for three years. In the event a member resigns or is removed by the Pastor for a just cause, the replacement shall assume the remainder of the term of the replaced member. The Pastor shall appoint the Chairperson. Other officers may be appointed at the discretion of the Pastor. 

    When a pastorate becomes vacant, the Parish Finance Council ceases to exist. 
  1. Functions of the Parish Finance Council

    The Pastor is responsible for financial decisions and will establish balanced operating budgets for the parish and school in consultation with the Parish Finance Council. The Pastor should also develop in consultation with the Parish Finance Council an annual capital expenditures budget including sources of funds. The actual income and expenditures of the parish should be compared monthly and reviewed by the Parish Finance Council at least quarterly. 

    The members of the Parish Finance Council must be given complete access to all records and documents relating to the financial status and operations of the parish. The Pastor must consult the Parish Financial Council concerning any major commitment of parish funds in excess of $10,000, or a series of small amounts for a single purpose that will exceed $10,000. In conjunction with these functions the Parish Finance Council shall do the following: 
    1. Establish a timeline for budget development and implementation by the parish staff. 
    2. Review proposed operating and capital budgets. 
    3. Review significant budget variances and develop a plan of action, if necessary, to correct the problem(s) or amend the budget. 
    4. Review proposed expenditures which are not included in the approved budget. 
    5. Review and recommend approval or disapproval of proposed budgets from individual parish organizations having substantial sources of income (i.e. Men’s Club, Women’s Club, Bingo, Scrip, Boosters, etc.). Financial statements for these organizations and activities shall be submitted to the Parish Finance Council at least annually. 
    6. Provide parishioners with an approved budget and periodic financial statements, at least annually. 
    7. Review the annual financial statements published to parishioners and submitted to the Chancery Office for accuracy and completeness. The reports must agree with the books of record and must be accurate. If necessary, supplemental information can be included as a footnote to the reports. 
    8. Ascertain that the parish follows the Archdiocesan uniform chart of accounts to facilitate reporting to parishioners, the Parish Finance Council, and the Archdiocese. 
    9. Ascertain that the parish follows established internal accounting controls as specified by the Archdiocese. 
    10. Follow established Archdiocesan guidelines and participate in Archdiocesan training sessions for priests, administrators and Parish Finance Council Members. 
    11. Ascertain that all employees are included in the Archdiocesan coordinated payroll system in order to ensure that all employees receive proper benefits and