POLICIES AND PROCEDURES MANUAL

Diocese of Covington

Fiscal Policies & Procedures

Accrual vs Cash Basis of Accounting

Standardized Chart of Accounts

Agreed Upon Procedures Audit

Agreed Upon Procedures Audit Program

Internal Control Questionnaire

Request for Proposal Sample Letter (RFP)

Audit Timeline & Checklist – 2016

Alcoholic Beverages – Parish Events Auctions and Raffles

Bank Accounts and Bank Reconciliations

Benefit Programs

Budgeting

Building Commission Policy (see Project Planning Procedures Manual)

Business Manager Job Description – Sample

Capital Improvement Projects (see Project Planning Procedures Manual)

Charitable Gaming

Raffle Games – Policies and Requirements

Reporting & Withholding Requirements – Charitable Gaming

Diocesan Restrictions Charitable Gaming

Kentucky Charitable Gaming Regulations Information

IRS Publication 3079 – Tax Exempt Organizations and Gaming

Collections

Collection Counting Procedures – Sundays & Holy Days

Collection Count Sheet Control Log

Special Collections

Contributions

IRS Publication 526 – Charitable Deductions

IRS Publication 1771 – Charitable Contribution Disclosure Requirements

Disbursements

Employee Policies – See Payroll and Personnel Policies

Endowments and Trusts

Extraordinary Expenditures

Federal and State Taxes

Festival and Parish Events Policy

Finance Council

Form 1099-MISC

Hall and Facility Policies

Hall Rental Contract

Special Events – Guidelines Application Form

Security and Emergency Response Policy

Risk Management – Best Practices Manual

Accident Information Report

Information Technology (IT) Policy

Investments

Insurance Policies & Requirements

Property Change Form

Request for Certificate of Coverage Form

Risk Management Best Practices

Internal Control – Segregation of Duties

Loans

Parish Assessment

Payroll and Personnel Policies

Payroll – Centralized Office and Operations

Payroll – Manual Payroll Check Process

Payroll – Reporting System

Personnel – Employee vs. Contractor

Personnel – Exempt vs Non-exempt (FLSA)

Personnel – Family Medical Leave Act

Political Activity Prohibition

USCCB – Political Activity and Lobbying Guidelines

Priest Compensation & Taxation

Record Retention

Reimbursement of Business-Related Expenses

Personal Business Expenses – Sample

Reporting Requirements

2017 Reporting Package Sent to Parishes

2017 Parish Annual Financial Report – with formulas

2017 Parish Annual Financial Report – without formulas

Sale or Long-Term Lease of Property

SCRIP Programs

Secondary School Fund Assessment

Tuition Policy

Vehicles

Vehicle Policy

Passenger Van Usage Policy

Vehicle Safety Policy Amendment

Employee Driver Application Form

Volunteer Driver Form

Private Vehicle Use Applicatrion

Vehicle Inspection Report

Vehicle Service Log

Vehicle Accident Report

Vehicle Insurance Change Request Form

Priest Vehicle Insurance Coverage Form

Workers Compensation

Workers Comp First Report of Injury or Illness – Fillable pdf form

Workers Comp First Report of Injury or Illness – Non-fillable pdf form