Diocese of Covington

Fiscal Policies & Procedures

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 Alcocholic Beverage Control – New Licensing System

Bank Accounts and Bank Reconciliations

Benefit Programs


Building Commission Policy (see Project Planning Procedures Manual)

Business Manager Job Description – Sample

Capital Improvement Projects (see Project Planning Procedures Manual)

Capital Project Financial Summary Template

(Above template is required for all capital projects that require borrowed funds)

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


Collection Counting Procedures – Sundays & Holy Days

Collection Count Sheet Control Log

Special Collections


IRS Publication 526 – Charitable Deductions

IRS Publication 1771 – Charitable Contribution Disclosure Requirements

Stock Donation Transfer Instructions


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

Special Events – Guidelines & Application Form

Security and Emergency Response Policy

Accident Information Report

Information Technology (IT) Policy


Insurance Policies & Requirements

Catholic Mutual Training Webpage:

CMG Connect Website

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

Participant Accident Insurance

Participant Accident Reporting Instructions

Participant Accident Insurance Claim Form

Internal Control – Segregation of Duties


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

Personnel – Hiring Minors

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

2021 Reporting Package to Parishes

2021 Parish Annual Financial Report – with formulas

2021 Parish Annual Financial Report – without formulas

Sale or Long-Term Lease of Property

SCRIP Programs

Secondary School Fund Assessment

Tuition Policy


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

All work related accidents must be report to the Diocese using the Accident Information Report.

Accident Information Report

For accidents that involve injuries, Church Mutual must be notified via the Nurse Hotline (at time of injury) or the First Report of Injury (if reported after the time of injury).

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