The Roman Catholic Diocese of Erie, Pa.

Financial Services

The Office of Financial Services assists the diocese and its parishes, schools and affiliated agencies by seeing that the necessary temporal goods are acquired and administered prudently, professionally and in accordance with church law.

Parish Financial Practices Policy Manual

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Table of Contents

Table of Contents
Statement of Purpose 1-1
Introduction 1-2

Programs and Services

Contact Numbers and Addresses

Parish Financial System

Financial Objectives 3-1
Pastor's Responsibilities 3-1
Business Manager's/
Bookkeeper's Responsibilities 3-2
Parish's Responsibilities 3-2
General Information 3-3
Maintenance of Parish Records 3-3
Bank Accounts, Other Financial Institution Accounts 3-4
Collections and Cash Receipts (Cash, Checks, Electronic Transfers) 3-4
Cash Disbursements, Petty Cash 3-5
Credit Cards 3-6
Payroll 3-6
Month-End Procedures and Preparation of Financial Statements 3-7
Annual Report 3-8

Parish Accounting System

Parish Chart of Accounts and
Account Definitions 4-1
Parish Expanded Chart of Accounts 4-20
Transaction and Classification
Examples 4-30
Payroll Accounting Examples 4-35