POLICIES AND PROCEDURES MANUAL

Diocesan Standardized Chart of Accounts

Accrual vs. Cash Basis of Accounting

Agreed Upon Procedures Audit

Agreed Upon Procedures Audit Program

Internal Control Questionnaire

Alcoholic Beverages – Parish Events Auctions and Raffles

Kentucky Alcoholic Beverage Control – New Licensing System

Assessments

Diocesan Assessment

Secondary School Fund Assessment

Bank Accounts and Bank Reconciliations

Benefit Programs

BOY SCOUTS OF AMERICA

Due to the Chapter 11 Bankruptcy filing by the Boys Scouts of America, Catholic Mutual strongly recommends that Boy Scout Troops operating within a parish to be structured as an “Unaffiliated Organization Agreement” with a “Facility Usage Agreement” also in place. This will lessen the administrative requirements on the parish, and provide greater protection in the event of an insurance claim.

Unaffiliated Organization Agreement – Boy Scouts of America

Facility Usage Indemnity Agreement – Boy Scouts of America

If a parish is willing to take on the additional administrative burden of sponsoring a Boy Scout Troop under a traditional “Charter” Agreement, then the parish can enter into an Affiliation Agreement with their Boy Scout Troop. CAUTION:  Before signing the Affiliation Agreement, the parish/pastor should read this agreement in its entirety, paying particular attention to Section III, to ascertain all of the parish administrative requirements contained in that section.

Affiliation Agreement – Boy Scouts of America

Budgeting

Business Manager Job Description – Sample

Capital Improvement Projects

Project Planning Procedures Manual

The following template is required for all capital projects that require borrowed funds. Please contact the Finance Office if there are questions about how to complete/submit the template.

Capital Project Financial Summary Template

Charitable Gaming

Raffle Games – Policies and Requirements

Charitable Gaming Reporting & Withholding Requirements

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

Stock Donation Transfer Instructions

Disbursements

Employee Advances/Loans

Employee Policies – See Payroll and Personnel Policies

Endowments and Trusts

Extraordinary Expenditures

Federal and State Taxes

Festival and Parish Events Policy

Finance Council

Forms 1099-NEC & 1099-MISC

Hall and Facility Policies

Hall Rental Contract

Facility Usage Indemnity Agreement

Facility Usage Indemnity Agreement – Boy Scouts of America

Unaffiliated Organization Agreement – Boy Scouts of America

Special Events – Guidelines & Application Form

Security & Emergency Response Policy

All accidents that occur on Parish/School property must be report to the Diocese using the Incident Information Report at the link below.

See the Workers’ Compensation section below for accidents involving employee injuries.

Incident Information Report

Information Technology (IT) Policy

Investments

Insurance Policies & Requirements

Catholic Mutual Training Webpage:

CMG Connect Website

CMG Connect – Defensive Driving Training

CMG Connect – Registration Instructions

Property Self Inspection Report

Property Change Form

Request for Certificate of Coverage Form

Risk Management Best Practices

Unaffiliated Organizations Operating within the Diocese

Youth Ministry Manual

Mission Work Trips & Service Projects

Participant Accident Insurance

Participant Accident Reporting Instructions

Participant Accident Insurance Claim Form

Internal Control – Segregation of Duties

Loans

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

Personnel – Hiring Minors

Personnel – Required Labor Postings

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

2024 Reporting Packet Sent to Parishes

2024 Parish Annual Financial Report – with formulas

2024 Parish Annual Financial Report – without formulas

Sale or Long-Term Lease of Property

SCRIP Programs

Tuition Policy

Vehicle/Driver Safety Policies

Vehicle Policy

Vehicle Safety Policy Amendment

Passenger Van Usage Policy

Driver/Vehicle Application Forms

All individuals that drive for parish/schools/diocesan business (employee and volunteers) must submit information so Catholic Mutual can run their Motor Vehicle Report (MVR). They must also take an online Defensive Driving Course on the Catholic Mutual website. Both of these items are provided free of charge to the employee. Please open the document at the link below and follow the instructions.

Driver Information and CMG Connect

Private Vehicle Use Application

Priest Vehicle Coverage Form

Vehicle Forms

Vehicle Service Log

Vehicle Inspection Report

Vehicle Accident Report

Vehicle Insurance Change Request Form

Workers Compensation

All accidents that occur on Parish/School property must be report to the Diocese using the “Incident Information Report” at the link below.

Incident Information Report

For accidents that involve employee injuries, the Incident Information Report must be completed in addition to reporting to Church Mutual via the Nurse Hotline (at time of injury) at 844-322-4662.

Church Mutual Nurse Hotline

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

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