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DIOCESE OF GRAND RAPIDS
PARISH BUSINESS PRACTICES SURVEY
Parish
INSTRUCTIONS
The intent of this survey is to provide information regarding how the parish operates its business office.
Please respond to each question in the space provided. If there is insufficient space, please attach an
additional sheet with your additional response referenced to the question number. Since the responses may
be from a number of individuals on the parish staff, please indicate the person responding to the question
by placing his/her initials in the box to the left of each question number. Most questions require either a
Yes or No response in the box to the right of the question. Start by entering the parish name above.
Preparer YES/NO
# QUESTION
Initials ANSWER
1 Are you in compliance with all requirements and procedures as
defined in Canon Law regarding the temporal goods of the church?
If not in compliance, please explain below:
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INITIALS GENERAL INFORMATION YES/NO?
Personnel
2 . Give the name and title of the person(s) performing the following
a . tasks:
Receives and distributes the mail
b . Issues pre-numbered receipts for funds received
c . Prepares deposits
d . Transports deposits to the bank
e . Prepares bank reconciliations
f . Reviews and approves the bank reconcilations
g . Prepares the payroll
h . Reviews and approves the payroll
i . Prepares invoices and other payment requests to be paid
j . Approves invoices and other payment requests to be paid
k . Prints checks
l . Maintains custody and responsibility for petty cash
m . Maintains employee personnel files
n . Maintains "Safe Child" records
o . Maintains sacremental records
p . Maintains cemetery records
q . Security of parish files and records
r . Responsible for assigning keys to parish facilities
s . Access to or combination for the safe in the rectory
t . Access to or combination for the safe in the church
u . Access to or combination for the safe in the school
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INITIALS OPERATING ENVIRONMENT YES/NO?
3 . Are there written accounting/financial policies?
4 . Is there a written record retention policy?
5 . Is the parish following the safe child policy?
6 . How are the safe child policies and records being maintained? (i.e.
attendance at sessions, background checks, safe environment)
7 . Is the parish using the most current diocesan parish chart of accounts?
8 Indicate if the following items are stored in a locking AND fireproof
safe or cabinet:
a All accounting records and documentation
b All parish legal documents
c All parish sacrmental records
d All computer backup media
e All school records
9 . Does the parish maintain a safe deposit box?
a If 'yes' to the above question, what is the number of the box and the
name and location of the facility where it is located?
b If 'yes' to the above question, who has access to the safe deposit box
and where is the key stored?
c . If 'yes' to the above question, what types of documents, funds, or other
items are stored in the box?
10 . If a security system is used, are the security and access codes
controlled?
11 What expenses are shared by the parish and school (maintenance,
utility, etc.)?
12 Does the parish provide the school an annual subsidy? If so, how
much?
13 Does the parish provide the school any other financial support? Please
explain.
14 . Are the school (if applicable) accounting records on the same
computer system as the parish?
15 Does the parish regularly take counts of mass attendees?
16 . If 'yes' to the above question, how often are mass counts taken?
17 Does the parish have a written succession plan for the loss of key
personnel?
18 . Does the parish have an endowment fund?
19 . Is the Parish affiliated with a separate foundation for support?
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INITIALS OPERATING ENVIRONMENT YES/NO?
20 Have there been any unusual events that impacted the parish's
accounting records or financial position?
21 If 'yes' to the above question, please list the events below and indicate
their significance to the parish:
22
23 Were there any financial transactions that were unusual or required
special handling? Please describe.
24 . Are there any IRS notices/assessments/issues, either resolved or
unresolved for the past 2 years?
25 Who has authorization for usage of the parish tax identification
number?
26 . Is the IRS the tax exemption letter secured?
27 . Is access to the tax exemption letter limited to authorized users?
28 Does the Parish engage an independent auditor?
29 If yes, please provide the name of the auditor below and return a copy
of the most recent audit
30 . Were there any theft losses incurred in the last year?
31 . If yes, please provide the details below:
32 . Were there any insurance claims reported in the last year?
33 . If yes, please provide the details below:
34 . Is the Parish in the midst of or just completing a capital campaign?
35 . Are there any major planned capital expenditures?
36 If 'yes' to the above questions, please list the reason for the capital
campaign and planned major expenditures
37 Identify any facility or real property building and grounds issues
facing the Parish in the next five years:
38 Do you maintain a buildings and grounds committee?
39 If yes, how often do they meet?
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INITIALS Finance Council YES/NO?
40 . Does the parish have a finance council?
41 . List the members of the finance council and their regular occupations
(indicate chair) in the table below:
42 . What functions does the parish finance committee serve?
43 . Does the finance council have a charter?
44 . Does the finance council meet regularly?
45 . If so, describe how often the meetings are held.
46 . Are the terms of finance council members staggered and on a
rotational basis to ensure continuity?
47 . Are minutes recorded for the finance council meetings?
48 Are the members familiar with the Diocese's handbook "Guidelines
for Pastoral and Finance Councils"?
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INITIALS FINANCIAL CONDITION YES/NO?
49 What is the financial condition of the parish?
50 Has the parish incurred any major legal expense or is there pending
litigation or other legal matters of potential consequence against the
parish? If so, please describe.
51 Does the parish have a current operating budget?
52 Does the parish have a current capital budget?
53 Does the parish have a long-term (five-year, etc.) plan?
54 What is the physical condition of the parish facilities?
55 List all major capital expenditures exceeding $1,000 during the 2008-
09 fiscal year?
56 Were these expenditures part of your capital budget?
57 Within the last three years, has the Parish received any bequests over
$5,000?
58 If yes, please list the source, amount, and any donor specified
restrictions on the use of the funds.
59 How were these bequests accounted for in your accounting records?
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INITIALS Accounting Records YES/NO?
60 Are the parish accounting records maintained on a full accrual basis?
61 Do you maintain a detailed fixed asset inventory listing of all assets?
62 Do you maintain detailed depreciation schedules listing of all assets?
63 Is there a policy requiring all journal entries greater than a certain
amount to be approved by someone other than the preparer?
64 If yes, what is the approval threshold for journal entries and who has
approval authority?
65 . Are the following records computerized or done manually? If
automated, indicate the software utilized AND the version/date of the
software:
a . General Ledger:
Manual
Computerized
If computerized, software used:
b . Cash Receipts Journal
Manual
Computerized
If computerized, indicate name and version of software used :
c . Cash Disbursements Journal
Manual
Computerized
If computerized, indicate name and version of software used :
d . Payroll Journals
Manual
Computerized
If computerized, indicate name and version of software used :
e . General Journals
Manual
Computerized
If computerized, indicate name and version of software used :
f . Parish Contribution Records
Manual
Computerized
If computerized, indicate name and version of software used :
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INITIALS Accounting Records YES/NO?
g . Parish Asset and Depreciation Records
Manual
Computerized
If computerized, indicate name and version of software used :
h . Parish sacramental records
Manual
Computerized
. If computerized, indicate name and version of software used :
66 Are there any barter transactions?
67 Are all parish records maintained onsite on Parish property? If not,
please explain.
68 Who has custody and provides security for these records?
69 Does the Parish accountant or bookkeeper perform any services for the
parish at a site other than on parish property?
a If yes, please identify the alternate location and reason for its use.
70 Does any other Parish employee perform any services for the parish,
outside of their normal work hours, at a site other than on parish
property?
a If yes, please identify the alternate location and reason for its use.
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INITIALS Budget and Financial Reporting YES/NO?
71 . Is the Annual Parish Budget approved and signed by the Pastor and
Finance Council Chair?
72 . Explain the budget approval process within the parish
73 . Were there any significant variances (favorable or unfavorable)
between actual and budgeted income or expense?
74 . If yes to above question, please indicate the major variances in the
space below:
75 . Are monthly financial statements prepared?
76 . If no to the above, how frequently are financial statements prepared?
Are the monthly financial statements reviewed by the Finance
77 . Council?
78 . Are the annual financial statements compared to the parish’s general
ledger to see if the two agree?
79 . If so, by whom?
80 . Is the diocesan annual report compared to the parish’s general ledger
to see if the two agree?
81 . If so, by whom?
82 . Does the parish have a CSA deficit?
83 . If yes, is the deficit budgeted?
84 . Is the deficit recorded as a liability on the general ledger?
85 How often is Parish financial information reported to parishioners?
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INITIALS Banking Information YES/NO?
86 Is the parish complying with diocesan policy by not retaining funds
.
locally that exceed the cashflow requirements of the next 30 days?
87 Are the bank statements unopened when they are delivered to the
.
pastor?
88 . Does the pastor review and initial the bank statements?
89 How often are bank accounts reconciled?
90 Is the bank reconciliation reviewed and approved by the pastor?
91 . Did the parish close any bank accounts during the past 12 months?
92 If yes, please provide the details in the list required below, identifying
.
which accounts were closed.
93 . Please provide below the list of all checking, savings and investment
accounts of the parish. Indicate account type, i.e. checking, saving or
investment.
BANK:
Address
Account Type (Checking, Savings, Investment, etc.)
Account Number
Account Purpose (Operations, Stipends, Outreach, etc.)
Authorized Signers
BANK:
Address
Account Type (Checking, Savings, Investment, etc.)
Account Number
Account Purpose (Operations, Stipends, Outreach, etc.)
Authorized Signers
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INITIALS Banking Information YES/NO?
BANK:
Address
Account Type (Checking, Savings, Investment, etc.)
Account Number
Account Purpose (Operations, Stipends, Outreach, etc.)
Authorized Signers
BANK:
Address
Account Type (Checking, Savings, Investment, etc.)
Account Number
Account Purpose (Operations, Stipends, Outreach, etc.)
Authorized Signers
BANK:
Address
Account Type (Checking, Savings, Investment, etc.)
Account Number
Account Purpose (Operations, Stipends, Outreach, etc.)
Authorized Signers
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INITIALS Banking Information YES/NO?
BANK:
Address
Account Type (Checking, Savings, Investment, etc.)
Account Number
Account Purpose (Operations, Stipends, Outreach, etc.)
Authorized Signers
94 . Are there any Parish accounts that the pastor does not have signatory
authority?
95 If yes to the above question, please describe the circumstances below
96 . Are copies of all signature cards maintained on the parish premises?
97 . Does the parish maintain a benevolence account (welfare, outreach,
etc.)?
98 If yes, is there a policy/procedure that delineates the type of
permissible disbursements and the approval process?
99 . If yes, is there a form that must be completed by the requester of
assistance that provides justification and proper authorizations?
100 If yes, who is authorized to approve the requests?
If yes, does the Finance Council review expenditures from this
101 . account?
102 . Are there any funds owned by the parish, affiliated organizations, or
any other funds the parish has some financial interest in, that are
maintained in a different facility or location than those already
disclosed elsewhere in this survey?
103 . If yes to the above question, for each location, please list the owners,
the parishes interest in the funds, and the total amount of funds on
hand.
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INITIALS Banking Information - Affiliated Organizations YES/NO?
104 Are all bank accounts and financial transactions of affiliated
organizations recorded in the parish general ledger?
105 . Are bank reconciliations maintained on file for each bank account
maintained by the affiliated organizations of the Parish?
106 . Indicate below the affiliated organization bank accounts (e.g. golf
league, athletic boosters) exist that are not listed above?
BANK:
Address
Account Type (Checking, Savings, Investment, etc.)
Account Number
Account Purpose (Name of Organization/Affiliation, etc.)
Authorized Signers
Is this bank account set up using the parish's tax payer identification
number (TIN)?
BANK:
Address
Account Type (Checking, Savings, Investment, etc.)
Account Number
Account Purpose (Name of Organization/Affiliation, etc.)
Authorized Signers
Is this bank account set up using the parish's tax payer identification
number (TIN)?
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INITIALS Banking Information - Affiliated Organizations YES/NO?
BANK:
Address
Account Type (Checking, Savings, Investment, etc.)
Account Number
Account Purpose (Name of Organization/Affiliation, etc.)
Authorized Signers
Is this bank account set up using the parish's tax payer identification
number (TIN)?
BANK:
Address
Account Type (Checking, Savings, Investment, etc.)
Account Number
Account Purpose (Name of Organization/Affiliation, etc.)
Authorized Signers
Is this bank account set up using the parish's tax payer identification
number (TIN)?
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INITIALS CASH YES/NO?
107 Are there any cash accounts which are not recorded on the general
ledger, including auxiliary programs (parent club, Scrip, etc.), class
accounts, etc.? Please list.
108 Are prenumbered receipts issued for ALL funds received other than
those directly placed in the collection basket?
109 Is the amount of funds deposited reconciled to the duplicate receipts?
110 . Are all checks, money orders, etc., restrictively endorsed “For Deposit
Only” to the proper parish checking account when counted or as soon
thereafter as possible?
111 Does the pastor review and initial all deposits?
112 Are deposits made daily? If not, indicate frequency below
113 Who prepares the cash receipts journal and postings to the computer?
114 Are the receipt book, deposit slips, and cash receipts journal
reconciled to the general ledger? How often, by whom?
115 . Are any petty cash funds maintained?
116 . Please provide the following detail on each petty cash fund?
Purpose of Fund:
Fund Amount:
Custodian:
Purpose of Fund:
Fund Amount:
Custodian:
Purpose of Fund:
Fund Amount:
Custodian:
117 Is each petty cash fund recorded in the general ledger?
118 Is petty cash reconciled on a regular basis?
119 How often? By whom?
120 . Are petty cash payments documented and reviewed when the fund is
replenished?
121 . How often is the petty cash fund replenished
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INITIALS CASH COLLECTION POINTS YES/NO?
Parish Cash Collection Points
122 Please indicate who is responsible for the various collection points for
.
cash receipts
a . Rectory – Mailed or dropped in
b . Church – Sunday offertory
c . Rectory – Mass stipends
d . School tuition and fees
e . School Student activities
f . School bus fees
g . School lunch and supervision fees
h . School athletic receipts
i . Bookstore receipts
j . Faith formation tuition and fees
k . Faith formation student activities
l . Church candles and votive lights
INITIALS Sunday Offertory YES/NO?
123 Is there a written offertory collection counting policy/procedure?
124 . Does the offertory collection counting procedure insure adequate
supervision of the counting process by parish staff?
125 . Does any member of the parish staff participate in the offertory
collection counting process?
125 . Does the offertory collection counting procedure insure adequate
separation of duties among members of the count team?
126 . Who is responsible for the reconciliation and deposit of weekend
offertory?
127 . From the time collections are collected at mass, are they maintained in
a secure place?
128 . Location after Mass Saturday is:
129 . Location after Mass Sunday is:
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INITIALS Sunday Offertory YES/NO?
130 . Are two ushers/individuals responsible to deliver collection to each
appropriate safekeeping point?
131 . Does anyone ever sort or organize money and/or envelopes prior to the
arrival of the count team?
132 . Are collections counted by two or more unrelated people together?
133 . Are counters rotated?
134 . When are collections counted?
135 . Where are collections counted?
136 . Are counting sheets used during the counting and signed by all the
counters?
137 . Are counting sheets reconciled to the deposit by parish staff?
138 . Are collections posted to the parishioner’s contribution records?
139 . Who does the posting of the contribution records?
140 . Is the posting of records current as of last Sunday?
141 . Is the parishioner contribution system reconciled to the general ledger?
142 . If yes to above question, how often?
143 . What day of the week are the collections deposited?
144 . Are the collections deposited intact?
145 . Is a Night Depository used?
146 . If receipts remain in the rectory, are they kept in a safe or locked in a
fireproof cabinet?
147 . Does the parish provide parishioners the opportunity to make
contributions via ACH transfers?
148 . If yes to above question, are withdrawal authorizations maintained in a
confidential and safeguarded place?
149 . How often are the periodic contribution statements sent?
150 . Are contributions over $250 properly acknowledged according to IRS
regulations?
151 . Are Diocesan Collections, other collections and CSA receipts remitted
on the specified due dates?
152 Who is responsible for balancing and mailing CSA transmittals to the
.
Diocese?
153 . If there are discrepancies to the annual contribution record report for
individual parishioners, are changes handled by someone other than
the person responsible for maintaining the contribution records?
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INITIALS DISBURSEMENTS YES/NO?
154 . Is diocesan approval obtained for all expenditures within the
guidelines established by the diocese?
155 . Are all disbursements (other than petty cash) made by pre-numbered
checks?
156 . Are all disbursements recorded in a checkbook or an electronic
software ledger?
157 Are all disbursements made from original docmentation such as
original invoices rather than copies, faxes, or packing slips?
158 . Are invoices reviewed and approved for the following?
a . Receipt of goods and services?
b . Mathematical accuracy?
c . Account distribution?
159 Are the invoices initialed as approved by the preparer AND the
reviewer prior to check preparation?
160 . Do check signers review supporting documentation prior to signing?
161 . After a check has been prepared for the payment of an invoice, is the
check number, account code, and date paid indicated on the part
retained?
162 . Are all invoices or receipts marked “Paid” after payment?
163 . Are any “blank” checks signed in advance?
164 Do you write any checks to cash? For what purpose?
a If yes, for what purpose?
b If yes, how many checks are made out to "cash" each year?
165 . Is a signature stamp utilized for signing checks?
166 . If yes, is the signature stamp kept in a safe or locked storage unit when
not in use?
167 Are dual signatures required for checks over a certain dollar amount?
What amount?
168 . Is an automatic check signer utilized?
169 . If so, whose signature is on the signature plate?
170 . Where is the signature plate kept when not in use?
171 . Are blank checks maintained in a locked cabinet or secured storage
space?
172 . Is a check protector utilized?
173 . Are checks mailed by the signer?
174 . What provision is made for the issuance of checks when the pastor is
away?
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INITIALS DISBURSEMENTS YES/NO?
175 . Does the parish have any credit cards issued by financial institutions?
176 . If yes, please provide the following information for each card:
Card Issuer:
Account No:
Authorized User(s):
Who has custody of the card?
Restrictions on card use?
Card Issuer:
Account No:
Authorized User(s):
Who has custody of the card?
Restrictions on card use?
Card Issuer:
Account No:
Authorized User(s):
Who has custody of the card?
Restrictions on card use?
177 . Within the last twelve months, has the Parish incurred any finance
charges on credit card or other vendor accounts?
178 . If yes, please explain the circumstances
179 . Are appropriate authorizations obtained before incurring a credit card
expenditure?
180 . Are credit cards returned when a person leaves employment?
181 . Does the parish have accounts set up with any vendors?
182 . If yes, please provide the following information for each account:
Vendor:
Authorized User(s):
Who has custody of the card?
Account is used for:
Vendor:
Authorized User(s):
Who has custody of the card?
Account is used for:
Vendor:
Authorized User(s):
Who has custody of the card?
Account is used for:
183 How are charges approved prior to purchases?
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INITIALS DISBURSEMENTS YES/NO?
184 . Is there a written policy/procedure to reimburse employees for
business related expenses?
185 If yes, does the policy/procedure meet all the requirements of the IRS?
186 Is there an employee request for reimbursement form that gathers all of
the information, documentation, and approvals required by the IRS?
187 Is the pastor or any other employee paid a periodic allowance (weekly,
monthly, etc.) by the parish?
188 If yes, list each allowance by payee, amount, frequency, and purpose:
189 . Does each payee who receives an allowance provide receipts and
documentaion for the full amount of the allowance as required by the
IRS?
190 For the last full fiscal year, indicate the total amount paid to the pastor
for each of the following:
Food and Meals:
Professional Education Expenses:
Vehicle Expenses (Gas, Mileage, etc.):
191 . Does the Parish own a rectory either on or near the Parish?
192 If yes, how many people are residing in the rectory and what is their
relationship to the Parish?
193 Please indicate the dollar amount of parish funds expended for each
item of following rectory expenses:
a . Food and Cleaning Supplies?
b . Heating fuel/gas?
c . Electricity?
d . Water/Sewer?
e . Maintenance and Repairs?
f . Snow Plowing?
g . Housekeeping?
h . Cable TV/ Satellite Reception?
i . Automobile and Automobile Expenses?
j. Other?
194 Identify any contracts or leases signed by the Parish exceeding
$10,000. Indicate Name, amount, length of contract and purpose.
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INITIALS PAYROLL & PERSONNEL YES/NO?
195 . How many employees does the parish have?
196 . How many employees are hourly?
197 . How many employees are salary?
198 . How many inependent contractors does the parish have?
199 Is the parish using the criteria established by the Fair Labor Standards
Act (FLSA) to determine if an emloyee should be classified as hourly
or salaried?
200 Is the parish using the criteria established by the Internal Revenue
Service to determine if the emloyment status of a worker is that of an
employee or an independent contractor?
201 Are there any illegal aliens working at the Parish?
202 . Does the parish have individual annual contracts for parish
203 . employees?
Does the parish or school have annual contracts for teachers?
204 . Does the parish or school have contracts for contractual workers?
205 . Does the parish have contracts with any non-school employees?
206 . Have all parish employees (except for the pastor and members of
religious orders) been notified in writing of their status as "At Will"
employees and have they signed an acknowledgment of this notice?
207 As of June 30, 2009, were all unpaid expenses recorded as payables
(Example: Teachers' salaries paid on an 11 or 12-month plan)?
208 Are hours approved by the supervisor by signing/initialing the time
records for hourly employees?
209 . Are there any employees who are paid in cash?
210 . If so, what are their names:
211 . What software or payroll service is used to process payroll?
212 Does the pastor review and initial the payroll register or payroll input
forms prior to either checks being printed or submission to the payroll
service?
213 . Are the following payroll related forms maintained and up to date
a . W-4 Forms for all employees
b . Form 1099 (prepared at calendar year end for all non-employees
who receive more than $600)
c . W-2 Forms (Prepared at calendar year end for all employees
working in the parish and all those who have worked there during
the year)
d . 941 Quarterly Federal Tax Receipts
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INITIALS PAYROLL & PERSONNEL YES/NO?
214 . How often do you deposit withholding liabilities to the US Treasury?
215 . Are all eligible employees (full time, working over 20 hours per week
for five consecutive months) included on the Parish Pension Reporting
Form?
216 . Are all eligible employees offered one of the health insurance options
provided by the diocesan health insurance programs?
217 . Are the eligible employees covered by any other plan provided by the
parish?
218 . If so, please describe the Plan(s)
219 . Are all eligible employees included on the MCC Unemployment
Reporting Form?
220 . Are pay rates approved by the pastor?
221 . Does the parish follow the salary guidelines provided by the diocese?
222 . Does the parish use either the Pastoral or Finance Council for salary
approvals?
223 . Did any employees receiving W-2s also receive a Form 1099?
224 . If so, please describe the circumstances
225 . Did any employees receiving W-2s also donate time and/or their
services to the parish?
226 . If so, please describe the circumstances
227 Who pays for substitute priests and how are they paid?
228 . Does the parish have a personnel policy manual/handbook?
If yes, what is the date of the last update/revision?
229 . Are all employees required to sign that they have read it?
230 . Is there a code of conduct for employees?
231 . Is it posted and in the personnel manual?
232 . Does the parish conduct background checks on all employees?
233 . Does the parish conduct background checks on all regular volunteers?
234 . Are employee attendance records (vacation, sick days) maintained?
235 . Are employee performance evaluations prepared on an annual basis?
236 . Does the parish maintain job descriptions for each employee?
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INITIALS PAYROLL & PERSONNEL YES/NO?
237 . Does each employee have a personnel file?
238 . Does each employee personnel file contain the following?
Job Application
Job Description
Background Check
Performance Evaluations
Signed acknowledgment for receiving Employee Policy
Manual/Handbook
Form I-9 and copies of identity documentation
W-4 Payroll tax withholding forms
Attendance records
Documentation of current and past pay rate authorization
Changes in employment status
Child Safe Training Documents
239 . Does someone other than the payroll processor review the payroll
reports?
240 . Are all personnel required to take vacations?
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INITIALS Computer Procedures YES/NO?
241 . Does the Parish have a technology committee?
242 . Does the Parish utilize outside vendors for technology services?
243 If yes, please provide the name, address, and the contact information
for the representative serving the Parish:
244 . How often and how (CD, tape, USB Drive, External Hard Drive) etc.)
are the computerized accounting records backed up?
a . Daily - Using:
b . Weekly - Using:
c . Monthly - Using:
d . Not backed-up regularly
e . Not backed-up at all
245 . Is the back-up kept off site?
246 . Are the office computers password protected?
247 . Is a master list maintained of all computer users' passwords?
248 . If yes, is this list adequately safeguarded from unauthorized access?
249 . Is Internet access available to the parish office?
250 . If Internet service is available, who is the service provider?
251 . Is the Internet access via a T1, DSL, Cable, or Dialup?
252 . How many computers are used in the Parish?
253 . Does the Parish use Microsoft Office products?
254 . If yes to above question, please indicate which version:
255 . What are the workstations operating systems? (Vista, XP, 2000, 98)
256 . Does the Parish with the accounting records used forby a firewall?
Is the computer have a computer network protected Internet
257 . utilization?
258 . Is anti-virus software utilized?
259 . If utilized, is the anti-virus software kept current?
260 . If yes to above, what software is utilized for anti-virus protection?
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INITIALS INVESTMENTS YES/NO?
261 Does the Parish have any investment accounts at brokerage firms?
262 If yes to above, provde the name of the firm, account numbers and
account balances:
263 Who can authorize investments?
264 . Are Deposit & Loan Accounts updated on the general ledger on a
monthly basis and in agreement with the monthly reports provided
INITIALS OTHER ASSETS YES/NO?
265 . List all other investment assets owned by the parish e.g. real estate,
rental properties
Investment
Cost Basis
Current Market Value
Investment
Cost Basis
Current Market Value
Investment
Cost Basis
Current Market Value
Investment
Cost Basis
Current Market Value
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INITIALS AFFILIATED ACTIVITIES YES/NO?
266 . Does the Parish support a 'sister' parish?
267 . What is the name and location of the 'sister' parish
268 . What was the total amount of cash, services, and physical items that
the parish sent to the 'sister' parish last year?
269 . What is the total cost to the Parish of this 'sister' affiliation including
direct donations of Parish funds as well as using Parish staff or
services?
270 Does the Parish employ a nurse?
271 If yes, please provide the employment status (FT/PT) and the salary
272 . Does the Parish operate a food bank?
273 . If yes, where is it located?
274 . What are the hours of operation?
275 . Who is responsible for the operation of the food bank and what is their
relationship to the parish?
276 . What is the total cost to the Parish of operating the food bank
including direct donations of Parish funds, purchases of food as well
as using Parish staff, space, or services?
277 Are income and expense budgeted for each fund-raising activity?
278 Is net profit monitored for each fund-raising activity?
279 . Who oversees the profitability of fund-raising activities?
280 Are actual fund-raising results compared to budgeted results?
281 . Does the parish conduct Bingo?
282 . If yes, please provide the following information
a . How often do you conduct Bingo?
b . Have you submitted your reports to the State in a timely manner?
c . Do you pay all expenses on a timely basis?
d . What is the frequency of transfer of Bingo proceeds to the general
fund?
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INITIALS AFFILIATED ACTIVITIES YES/NO?
283 . Do you receive income from any of the following sources:
a . Rental of Parish Hall?
b . Rental of buildings (apartments, houses, offices, etc)?
c . Use of parking lot on weekdays or nights?
d . Advertising in the parish bulletin?
284 . Are there affiliated parish organizations? (e.g. Holy Name, Solidarity,
Boosters, Home and School, Athletic Associations, etc)
285 . If yes: Do these organizations maintain their own checking or savings
account?
286 . Do affiliated organizations conduct fund raising activities:
a . Bingo?
b . Food Sales?
c . Dances (regularly scheduled)?
d . Other (please describe)?
287 . If regular (weekly or monthly) fund raising activities are conducted, is
the parish Federal tax exemption used?
288 . Do you require all renters, both individuals and affiliated
organizations, to execute a proper 'hold harmless' agreement prior to
accessing the facilities?
289 . Does the parish obtain special owner's liability insurance through
MCC for special events?
290 . Does the parish require renters to obtain adequate liability insurance
for their event prior to using any facilities?
291 . Does the parish serve alcohol or permit renters to serve alcohol?
292 . Does the parish serve food or permit renters to serve food?
293 . Does the parish require all food served in it's facilities to be
professionally prepared with an accompanying certificate of liability
insurance?
294 . Who is responsible for verifying and obtaining copies of any alcohol
or food permits, liability insurance certificates, the rental agreement
and 'hold harmless' agreement?
295 . Are W-2G’s and Form 945 filed for raffle prizes over $600?
296 . Does the parish earn over $5,000 annually in retail sales and file sales
tax reports?
297 . Do these affiliated organizations submit financial reports?
298 . Is the pastor/pastor coordinator/administrator listed as one of the
signatures on the checking account?
299 . Are there any bank accounts of affiliated parish organizations not
recorded on the parish general ledger that appear in the Parish Annual
Financial Report?
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INITIALS AFFILIATED ACTIVITIES YES/NO?
300 . Do the by-laws of the affiliated organizations establish a maximum
amount of cash that may be kept as an operating fund?
301 . If yes, indicate which organization and what is the amount
Organization/Amount
302 . Do any affiliated organizations have investments? (Money market
funds, savings accounts, CDs, etc.)
303 . Are any parish, school, convent, or religious education expenditures
paid by an affiliated organization directly?
INITIALS Cemetery Records YES/NO?
Please skip to the next section if your parish does not have a
cemetery.
304 . Who is responsible for maintaining cemetery records (perpetual care,
lots, etc.)?
305 . Are cemetery records stored in the parish office?
306 . Are cemetery records stored in a safe or locked fireproof cabinet?
307 . If not maintained in the parish office, where are the cemetery records
kept?
308 . Are there any duplicate cemetery records stored at another location?
309 . If yes, where?
310 . Have you had any disinterments since the last review?
INITIALS FOR PARISHES WITH TRUST FUNDS YES/NO?
311 . Do you have copies of wills or bequests to identify amounts reported
as endowments (principal) funds and amounts available to be used for
the intent of the gift?
312 . Have you ever had any bequests or gifts for a purpose that you were
not able to fulfill within a five-year period? (For example, a gift that
only the income could be used for the education of a seminarian from
your parish and there haven’t been any seminarians from the parish
in the past five years
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INITIALS QUESTIONS, PROBLEMS OR SUGGESTIONS YES/NO?
313 Would the Parish consider utilizing group purchasing services for:
Church Supplies
Office Supplies
School Supplies
Paper Products
Food Products
Copier Services
Snowplowing
Computer Hardware and Software
Maintenance Contracts
Technology Maintenance Services
Trash Removal
Other:
Other:
Other:
314 Are there any questions you would like answered during our review?
315 . Do you have any questions, problems or suggestions relating to the
diocesan accounting procedures that you would like to see addressed?
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QUESTIONNAIRE PREPARATION
This questionnaire should be signed by the individual providing
overall guidance to its preparation:
Pastor/Pastoral Coordinator/Administrator
Date
In addition, please have the individuals who responded to individual
questions and whose initials were placed in the box to the left of the
questionnaire number, sign below:
Individual's Signature/Initials
Title
Date
Individual's Signature/Initials
Title
Date
Individual's Signature/Initials
Title
Date
Individual's Signature/Initials
Title
Date
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