Operating Agreement for Gift Basket Business

Document Sample
Operating Agreement for Gift Basket Business Powered By Docstoc
					                                              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:




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                              Page 1 of 30
                                                                 0                                    5/18/2011
           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



629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                       Page 2 of 30
                                                                  0                                            5/18/2011
           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?
629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                                Page 3 of 30
                                                                 0                                            5/18/2011
           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?




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                               Page 4 of 30
                                                             0                                         5/18/2011
           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"?




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                        Page 5 of 30
                                                                 0                                         5/18/2011
           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?




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                            Page 6 of 30
                                                                   0                                          5/18/2011
           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 :




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                               Page 7 of 30
                                                                   0                                           5/18/2011
           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.




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                                Page 8 of 30
                                                                0                                      5/18/2011
           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?




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                        Page 9 of 30
                                                               0                                          5/18/2011
           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




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                          Page 10 of 30
                                                               0                           5/18/2011
           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




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                           Page 11 of 30
                                                                0                                          5/18/2011
           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.




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                           Page 12 of 30
                                                                 0                                          5/18/2011
           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)?




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                            Page 13 of 30
                                                                 0                                          5/18/2011
           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)?




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                            Page 14 of 30
                                                                 0                                         5/18/2011
           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




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                           Page 15 of 30
                                                                0                                         5/18/2011
           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:



629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                          Page 16 of 30
                                                               0                                            5/18/2011
           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?



629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                            Page 17 of 30
                                                               0                                            5/18/2011
           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?



629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                            Page 18 of 30
                                                                0                                         5/18/2011
           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?
629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                          Page 19 of 30
                                                                   0                                        5/18/2011
           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.




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                            Page 20 of 30
                                                                   0                                           5/18/2011
           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

629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                               Page 21 of 30
                                                                 0                                         5/18/2011
           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?




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                           Page 22 of 30
                                                             0                                     5/18/2011
           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?




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                   Page 23 of 30
                                                                   0                                        5/18/2011
           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?




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                            Page 24 of 30
                                                                0                                        5/18/2011
           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


629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                         Page 25 of 30
                                                                 0                                            5/18/2011
           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?




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                              Page 26 of 30
                                                               0                                           5/18/2011
           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?




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                           Page 27 of 30
                                                               0                                           5/18/2011
           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




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                           Page 28 of 30
                                                               0                                       5/18/2011
           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?




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                       Page 29 of 30
                                                                   0                                      5/18/2011
                                                  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




629b17c1-6081-41e6-ac0f-f2dc6e47ec4f.xls PARISH
5/18/2011 7:38 PM
Revision Date: 9/12/09                                                                                          Page 30 of 30

				
DOCUMENT INFO
Description: Operating Agreement for Gift Basket Business document sample