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MANUAL OF POLICIES AND PROCEDURES

OF PARISH FINANCES

OF THE

ROMAN CATHOLIC DIOCESE OF EL PASO

(Revised June 7, 2005)

The Coat of Arms of The Roman Catholic Diocese of El Paso

Blazon:

Azure, issuant from a border wavy two inverted piles, each surmounted by a trefoil below

a star all Argent; on a chief Or, an anchor cable of the first.

Significance:

The arms of a Roman Catholic Diocese are composed of a shield, with its charges

(symbols) and the external ornament, which is a gold miter surmounting the shield. The shield,

which is the central and most important feature of any heraldic devise, is described (blazoned) in

12th century terms that are archaic to our modern language.

The arms of the Diocese of El Paso are composed of two main sections. The first and

major portion of the design is blue and silver (white) to honor the Blessed Virgin Mary, in her

title of the Immaculate Conception, Patroness of the United States. The blue filed is enclosed

within a silver (white) wavy border to give the illusion of an island reflecting the fact that the

first mission established at what is now El Paso was called “Ysleta,” which is Spanish for “little

island.” The wavy border is also used to represent the river, Rio Grande, at which El Paso is a

border city with Ciudad Juarez, Chihuahua, Mexico.

Issuant from the base of the design are two silver (white) inverted piles (triangles with

their points upward) to signify the two hills that form “the pass,” “el paso,” for which the city is

named. This play on the name is completed by the Texas Lone Star, the North Star, because the

See City was formerly known as “El Paso del Norte.” Each of the piles is ornamented by a

trefoil (a three petal flower or shamrock) to honor the titular of the Cathedral in El Paso, St.

Patrick’s.

The upper third of the design know as a “chief,” is gold (yellow) and is charged with an

anchor equipped with a rope, called “cabled.” This representation is taken from the arms of His

Holiness, Pope St. Pius X, who established the Diocese of El Paso in 1914.

PROMULGATION

Date of Adoption of Parish Finance Policies and Procedures

This Diocesan Manual of Policies and Procedures of Parish Finances are

promulgated on this 7th day of June, 2005 and shall become effective on the 1st day of

July, 2005.

The Diocese By_________________________________ Most Reverend Armando X. Ochoa, D.D. Bishop, Roman Catholic Diocese of El Paso

By_________________________________ Susan Martinez Chancellor, Roman Catholic Diocese of El Paso

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Roman Catholic Diocese of El Paso Manual of Policies and Procedures

Parish Finances I. Definition of terms...................................................................................................... 1 II. The Administration of Temporal Goods..................................................................... 3

A. General.................................................................................................................... 3 B. Parish Accounting................................................................................................... 4 C. Safeguarding of Documentation and Archives – Record Retention....................... 6

1. Administrative Records ....................................................................................... 7 2. Personnel Records................................................................................................ 9 3. Financial Records............................................................................................... 11 4. Property Records................................................................................................ 14 5. Cemetery Records.............................................................................................. 14 6. Publications Records.......................................................................................... 15 7. Sacramental Records.......................................................................................... 15

D. Property, Casualty, Worker’s Compensation and Vehicle Insurance................... 16 E. Building and Renovation ...................................................................................... 16 F. Parish Employees.................................................................................................. 17

III. Cathedraticum....................................................................................................... 18 IV. Unreported Income, Funds and / or Unauthorized Bank Accounts ...................... 19 V. Building Fund Cf. Section II. E................................................................................. 21

A. Building Project Definition................................................................................... 21 B. Approval ............................................................................................................... 21 C. Accounting............................................................................................................ 22 D. Saving and Loan Requirements ............................................................................ 22

VI. Compensation for Priest........................................................................................ 23 A. Salary .................................................................................................................... 23 B. Expense Reimbursement for Priests ..................................................................... 23 C. Gifts and Bonuses ................................................................................................. 25 D. Auto Allowance and Operating Expenses ............................................................ 26 E. Stipends, Stole Fees, Supply Fees, and Funeral Fees ........................................... 27 F. Room and Board ................................................................................................... 27 G. Professional Benefits ............................................................................................ 28

1. Annual Retreat ................................................................................................... 28 2. Replacement....................................................................................................... 28 3. Continuing Education ........................................................................................ 28 4. Medical Insurance.............................................................................................. 29 5. Vacations............................................................................................................ 29 6. Days Off............................................................................................................. 29 7. Sick Leave.......................................................................................................... 30 8. Retirement and Disability Benefits.................................................................... 30 9. Last Will and Testament, and Advanced Medical Directives............................ 30 10. Death Benefits.................................................................................................... 31

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VII. Compensation for Permanent Deacons................................................................. 31 A. Salary .................................................................................................................... 31

1. Permanent Deacon – Full Time ......................................................................... 31 2. Permanent Deacon – Part Time ......................................................................... 31

B. Other Benefits ....................................................................................................... 32 VIII. Parish Finance Council Guidelines....................................................................... 32

A. Purpose.................................................................................................................. 32 B. Membership .......................................................................................................... 32 C. Responsibilities ..................................................................................................... 33

IX. Appendixes ........................................................................................................... 35 A. Appendix A – Job Position Classification Sample ............................................... 35 B. Appendix B – Employee Salary and Wage Table ................................................ 36 C. Appendix C - Priest Wage and Benefit Schedule ................................................. 38

1. IRS Guidelines ................................................................................................... 38 2. Parish Reporting of Compensation .................................................................... 38 3. Federal Reporting of Compensation .................................................................. 40

D. Appendix D - Priest Retirement Benefits Schedule.............................................. 43 E. Appendix E – Deacon Wage and Benefit Schedule.............................................. 43 F. Appendix F - Stole Fee Form Schedule................................................................ 44 G. Appendix G - Recommended Election Process of Parish Finance Members....... 45 H. Appendix H – Diocesan Uniform Chart of Accounts........................................... 46 I. Appendix I - List of Sub-Accounts / Departments ............................................... 55 J. Appendix J – Parish Inventory Item List .............................................................. 56 K. Appendix K – USCCB Complimentary Norms.................................................... 57

1. Canon 1277 ........................................................................................................ 57 2. Decree of Promulgation ..................................................................................... 58

Diocese of El Paso Parish Manual of Policies & Procedures

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I. Definition of terms “Administrator” (Parochial Administrator) means a priest appointed by the Bishop to take the

place of the pastor on a temporary basis. He is bound by the same duties and possesses the same

rights as the pastor unless the diocesan bishop determines otherwise.

Appointment by the Bishop Refers to any office, whether in a parish, diocesan, or specialized

ministry to which the diocesan bishop may assign a priest, deacon, religious or layperson.

“Chancery” refers to the delegates of the bishop, whether persons or institutes assisting him in

directing pastoral activity, administering the diocese and exercising executive power. It also refers to

the place or diocesan office where the acts of the curia and significant ecclesiastical documents are

safeguarded and maintained

“Civil Incorporation” is comparable to the creation of a juridic person in the Code of Canon Law.

“College of Consultors” means a group of priests from the Presbyteral council (not less than 6 and

no more than 12) freely appointed by the diocesan bishop, for a 5 year term to which belong the

functions determined by the universal law. (e.g. cc. 419-420 sede vacante, cc 1277, 1292, 1295

temporal goods).

“Deacon – Permanent” means a minister ordained permanently to the Diaconate Order and

appointed by the Bishop to exercise the diaconate ministry and other specified duties in the Diocese

of El Paso, either in the parish or the diocese.

“Deacon – Transitional” means a candidate to the priesthood who has already received ordination

to the Diaconate Order and appointed by the Bishop to exercise the diaconate ministry and other

specified duties in the Diocese of El Paso, either in the parish or the diocese.

“Diocese” means the Catholic Diocese of El Paso, Texas.


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“Mass Offering” refers to the amount offered by a parishioner for a Mass to be said for the repose

of the soul of a departed loved one, or other intention of the parishioner requesting the Mass; Cf. VI.

Compensation for Priests, E. Stipends, Stole Fees, and Supply Fees

“Parish” means a certain community of Catholic Christian faithful established by the Diocesan

Bishop in the diocese, whose pastoral care, administration of temporal goods and juridic

representation is entrusted to a pastor under the authority of the Diocesan Bishop. Parishes in the

diocese may or may not be civilly incorporated.

“Pastor” means a priest appointed by the Bishop for a definite term [see USCCB Comp. Norms

Sept. 24 1984] to be the proper pastor of a parish. The pastor exercises pastoral care in the parish

community, administers the temporal goods of the parish and represents the parish in all its juridic

affairs.

“Presbyteral Council” means a body of priests who are to be like a senate of the bishop,

representing the presbyterate. This council is to aid the bishop in the governance of the diocese

according to the norm of the law (c 495).

“Priest” means a minister ordained to the Presbyteral order and appointed by the Bishop to perform

his priestly duties in the Diocese, either in a parish, a Diocesan Ministry, or a religious house.

“Priest Personnel Advisory Committee” means a group of priests who advise the Bishop’s

Council regarding priest personnel matters. It is composed of the Vicars General, Vicars Forane and

the Vicar for Clergy.

“Retired Priest” means a priest that has retired from the diocese and is not active or is not formally

assigned to a parish.

“Service of the Diocese” means ministry performed on behalf of the diocese while holding an

appointment from the Bishop.


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“Stipend” means benefit received by a priest from the faithful on the occasion of the celebration of

the Eucharist. Cf. “Mass Offering”

“Stole Fees” means donations received on the occasion of weddings, baptisms, funerals, blessings,

quinceañeras, and other services.

“Supply Fee” means remuneration received by a priest from a ministry other than his own, when he

substitutes for another priest.

“Temporal Goods” refers to the [bona ecclesiastica] ecclesiastical goods belonging to a parish or

the diocese or any other public or private juridic persons within the diocese. This means, all

properties, real or personal, movable or immovable, tangible or intangible designated to order divine

worship, to provide decent support to the church’s ministers and to exercise the sacred apostolate

and of charity especially to the poor.

“USCCB” refers to the United States Conference of Catholic Bishops.

II. The Administration of Temporal Goods

A. General

1. In each parish there is to be finance council to help the pastor in the administration of the

temporal goods of the parish (c 537). Section VIII. Parish Finance Council Guidelines

provides additional information on the parish finance council, and the Appendix in IX.G

provides the recommended election process of parish finance members.

2. All church property is to be in the name of the Bishop of El Paso. In this capacity only the

Bishop may enter into contracts in all real estate, building and loan transactions made by the

diocese, by a parish or by any other ministry. When, and if, a parish is incorporated, then the

parish may hold the property under its corporate name.

3. Any major commitment (acts of ordinary administration) of parish resources for operating

expenses or building fund expenses in excess of $15,000 per occurrence, whether spent in

part or as a whole within a fiscal year, must have the approval of the parish finance council

and receive written approval of the Bishop (c.1281 §1).


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4. All excess funds not regularly used in the general operating fund must be deposited into a

savings account in the Diocese of El Paso Investment Trust. The savings account shall be in

the name of the parish and/or parochial school.

5. Every parish shall prepare, publish and distribute to all parishioners, in summary form, an

annual financial report.

6. Every parish is to operate on a fiscal year which shall begin on July 1 and end on June 30 of

the succeeding year.

7. Every parish shall prepare an annual budget for the parish which is to be submitted to the

diocesan finance office within one month of the start of the parish’s fiscal year.

8. Every parish shall draw up a clear and accurate inventory of all parish goods with a minimum

historical value of at least $500. Computer equipment and peripherals (printers, pc’s,

monitors, and external drives) should be included in the list regardless of cost. The inventory

list should include date of acquisition, description of inventoried item, estimated life of the

item, historical cost or an estimated value, and date the item was disposed of or removed.

The inventory should be updated annually. The inventory is to be kept in the parish records

and a copy is to be sent to the Chancery. A sample form is provided in IX.J. Appendix J –

Parish Inventory Item List.

9. Every parish shall pay a monthly assessment (cathedraticum) based on all parish income in

accordance with Canon 1263. The assessment is due and payable each month. Section III

Cathedraticum, describes how the assessment is calculated.

10. Every parish shall support and participate in the Progress Annual Appeal Drive of the

Foundation for the Diocese of El Paso as outlined by the diocese.

11. Every parish shall establish and implement a property preventive maintenance program.

B. Parish Accounting

1. Every parish must use the Diocesan Uniform Chart of Accounts. The current chart of

accounts is included in the Appendix in IX.H.


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2. Parishes shall use only a checking and ledger system approved by the diocesan finance

office, e.g. manual ledger sheets, Shelby System, Quick Books. The ledger sheets shall be

submitted each month to the diocesan finance office upon reconciling the checking account.

A data processing fee shall be paid by each parish monthly. The diocese currently uses the

Shelby accounting software. Parishes are encouraged to purchase and implement the

software to improve their financial accounting system.

3. Every parish shall have only one regular checking account, except where required by civil or

Canon Law, e.g. bingo, school, school federal breakfast and lunch programs, and Mass

stipends. In addition, an account is permitted for the parish’s St. Vincent de Paul Society.

4. A parish may open savings account(s) only through the Diocese of El Paso Investment Trust.

The savings account may be for operating expenses, building projects, or other restricted

funding. Endowments for the benefit of the parish, and established by the parish and/or

parishioners, may only be established with the Foundation for the Diocese of El Paso.

5. Every Sunday and Holy Day collection shall be counted, deposited and audited within the

first business day. It is highly recommended to have two or more individuals count the

money to minimize the risk of mistakes and/or theft. Cf. VIII.C. Responsibilities.

6. Every parish financial transaction must be recorded in the parish books. The parish shall

record all of its receipts in the general parish books and deposit them in the regular checking

account, including kitchen sales, bingo, and any other revenue generating activity for the

benefit of the parish. The parish shall record all of its expenses, capital acquisitions and any

other type of cash disbursements in the general parish books. The expenses shall be paid

through a bank check from the regular checking account or through a petty cash fund. All

disbursement should have supporting documentation, e.g. detailed invoices, receipts, and

check request.


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7. In the event that a parish applies for and receives a credit card, e.g. SAM’s, Chevron, Texaco,

the parish shall pay the full amount owed at the end of each billing. All detailed invoices and

supporting documentation will be attached to the credit card statement and check stub. At no

time should the parish pay the amount reflected in the statement without the appropriate

original invoices attached to the statement. The parish should not carry forward any unpaid

balances of the credit card monthly billing cycle and avoid late payment fees and finance

charges. The parish will not pay credit cards in the name of the pastor, administrator, parish

employee, or volunteer. If the parish pastor, administrator, employee, or volunteer use their

personal credit card to purchase items for the benefit of the parish, the parish will reimburse

them, and they will provide the parish with detailed invoices and supporting documentation

on the related expenses.

8. It is the responsibility of the parish to submit their monthly financial information to the

diocesan finance office for processing. The finance office will generate monthly financial

statements and assess cathedraticum based on the data submitted by the parish. Additionally,

the finance office will charge a data processing fee when processing the monthly financial

data of the parish.

9. The diocese will perform periodic financial reviews of the parish’s financial procedures, and

will routinely perform such reviews at the time of transition of a pastor and/or administrator.

A report on the financial review will be provided to the pastor and the parish finance council,

along with recommendations to improve the efficiency of the financial procedures of the

parish.

C. Safeguarding of Documentation and Archives – Record Retention The Record Retention guidelines will establish control over routine records and preserve

record of permanent value. Retention periods are based on canon law, and state and federal statutes.


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Seven groups of records are covered by this policy (Administrative, Personnel, Financial,

Property, Cemetery, Publications, and Sacramental). Within each group, record types are listed

along with their retention period. The retention period represents the minimum period of time that

the specific record must be kept according to legal and organizational requirements as recommended

by the USCCB. The records of permanent value should be stored appropriately. If a type of record

is not listed in the schedule below, the parish should locate a similar record in the list and apply a

similar retention period and notify the Diocesan Archive department.

1. Administrative Records

The administrative records are produced in the course of the management of the affairs of the

parish.

Administrative Records Records Type Retention Period Abstracts, deeds (property) Permanent Annual reports to chancery (Status, Animarum) Permanent Annual reports to the diocese / parish Permanent Articles of incorporation and bylaws Permanent Bequest and estate papers (wills) Permanent Census Records Permanent Contracts, inactive 7 years after end of contract Correspondence, legal Permanent Correspondence, official (regarding diocese / parish policies, diocesan / parish directives, etc.)

Permanent

Record Type (Administrative Record Continued) Retention Period Correspondence, routine Review / discard biannually Donor lists Permanent Endowment decrees Permanent Finance Committee minutes Permanent Historical files (newspaper clippings, photos, etc., related to parish)

Permanent

Insurance policies Permanent Inventories of property and equipment Permanent


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Administrative Records (Continued)

Leases Destroy 7 years after expiration Liturgical minister’s schedules (altar servers, ushers, lectors, etc.)

Retain until superseded

Mass intention books 2 years Office files, subject Selective retention: retain those that

document diocesan / parish administration and activities

Parish council constitutions Retain until superseded Parish council minutes Permanent Diocese / parish organization records (minutes, correspondence, publications, etc.)

Permanent

Photographs (relating to diocesan / parish history, clergy, parishioners)

Permanent

Policy statements Permanent Religious education reports (for the diocesan offices) Permanent Rosters of parishioners Permanent Subject files (correspondence, memos, rules, schedules, etc.)

Annual review; destroy superseded files biannually

Wills, testaments, codicils Permanent


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2. Personnel Records A personnel file should be maintained for each active diocesan / parish employee. That file

should contain the following:

• Employee Application

• Resume

• Eligibility verification form (I-9)

• Employee Acknowledgement and Arbitration Agreement

• Employee Acknowledgement of Internet Access and Use Policy

• Employee Acknowledgement of Receipt of Handbook of Personnel Policies and

Procedures

• Salary information

• Authorized payroll deductions (employee health insurance, 403(b) retirement

plan)

• Personal leave, Vacation leave and Sick leave taken and accrued

• Performance evaluation

• IRS W-4 form

These records are confidential and should be made available only to diocesan and parish

representatives with a legitimate right to know, unless their disclosure is compelled by some legal

action. The employees and former employee have the right to inspect their own personnel files. The

parish has the right to require the request be in writing and that the inspection be performed in front

of the parish pastor, administration or their designee.

Several items likely to be in a personnel file are specifically excluded from mandatory

inspections. These items may be the following:

• Investigation of criminal offenses

• Reference letters

• Test documents

• Materials dealing with staff management planning

• Personal information concerning another employee that could, if released, be an

invasion of privacy

• Records relating to a pending legal claim that would be discoverable in court


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Personnel Records (Continued) Benefits

Record Type Retention Period

Disability records Permanent

Pension files Permanent

Retirement benefits Permanent

Service records Permanent

General


Permanent earnings and records 7 years after benefit termination

Attendance records 7 years after termination

Employee contracts 7 years after termination

Employee salary schedules 7 years after termination

Health and Safety


Accident / injury reports 7 years

Employee medical complaints 7 years

Employee medical records 30 years from termination

Environmental test records / reports Permanent

Hazardous exposure records Permanent

Toxic substance explore reports Permanent

Workers’ compensation records 12 years after injury (filing), death, or

last compensation payment

Lay Personnel Actions


Applications rejected 1 year

Employee evaluations 2 years after termination

Personnel files, terminated 7 years

Termination records 7 years


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Personnel Records (Continued) Salary Administration


IRS W-2 forms 7 years from time of filing

IRS W-4 forms 7 years from date of filing

Time cards 3 years from date of filing

Time sheets 3 years from date of filing

I-9 forms 7 years after termination

3. Financial Records

Financial / Banking


Bank deposits 7 years

Bank statements 7 years

Cancelled checks 7 years

Check registers / stubs 7 years

General


Audit reports Permanent

Balance sheets, annual Permanent

Balance sheets, monthly / quarterly Destroy after 1 year

Budgets, approved, revised 7 years

Financial statements and / or reports, annual Permanent

Financial reports, monthly Destroy after 1 year


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Financial Records (Continued)

Investment / Insurance


Savings / Investments 7 years

Insurance policies / active Permanent

Insurance policies / cancelled Permanent

Letter of credit 7 years

Mortgage records Permanent

Accounting


Accounts payable invoices 7 years

Accounts payable ledgers 7 years

Accounts receivable ledgers 7 years

Credit card statements / charge slips 7 years

Invoices and paid bills, major building construction Permanent

Invoices and paid bills, general accounts 7 years

Cash books 7 years

Cash journals 7 years

Cash journal, receipts on offerings and pledges 7 years

Receipts 7 years

Mortgage payments 7 years


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Financial Records (Continued)

Other Records


General ledger / annual Permanent

Journals, general and specific funds Permanent

Journal entry sheets 7 years

Ledgers, subsidiary 7 years

Payroll journals 7 years

Payroll registers, summary schedule of earnings,

deductions and accrued leave

7 years

Pension records Permanent

Pledge registers / ledgers 7 years

Permanently restricted gift documents Permanent

Temporarily restricted gift documents 7 years after meeting restrictions

Tax Records


IRS 941 Forms, Employment taxes, contributions, and

payments, including taxes withheld, FICA and Medicare

7 years from date of filing

IRS W-2 and 1099M forms 7 years from date of filing

IRS W-4 forms 7 years from date of filing

IRS exemption determination letters for organizations

listed in the Official Catholic Directory

(http://www.usccb.org/ogc/2004GroupRuling.pdf)

Permanent

Form 990 Permanent

State tax exemption certificates (income, excise, property,

sales / use, etc.)

Permanent


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4. Property Records Record Type Retention Period

Architectural records, blueprints, building designs,

specifications

Permanent

Architectural drawings Permanent

Deeds files Permanent

Mortgage documents Permanent

Property appraisals Permanent

Real estate surveys / plots, plans Permanent

Title search papers and certificates Permanent

5. Cemetery Records Record Type Retention Period

Account cards (record of lot ownership and payments) Permanent

Annual report Permanent

Bank statements 7 years

Board minutes Permanent

Burial cards (record of interred’s name, date of burial,

etc., alphabetically)

Permanent

Burial record (record of interred’s name, date of burial,

etc.)

Permanent

Contracts documenting lot ownership Permanent

Correspondence Selective retention: keep if item has

historical, legal, or fiscal value

General ledger Permanent

Lot maps Permanent


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6. Publications Records Record Type Retention Period

Anniversary books Permanent

Annual reports to the diocese / parish Permanent

Newsletters of the diocese / parish or affiliated

organizations

Permanent

Other diocese / parish related publications Permanent

Parish bulletins Permanent

7. Sacramental Records Record Type Retention Period

Baptism register Permanent

Confirmation register Permanent

First Communion register Permanent

Death register Permanent

Marriage register Permanent

Marriage case file Permanent


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D. Property, Casualty, Worker’s Compensation and Vehicle

Insurance

1. Every parish property will be insured under the approved Diocesan Property and Casualty

Insurance Program. The diocesan program shall include comprehensive property and

liability coverage, and worker’s compensation.

2. Property and casualty billings shall be paid directly to the Diocesan Insurance Carrier,

currently Catholic Mutual Group. Each parish is liable for their insurance billings.

3. Parishes that rent their halls for non-parish functions (e.g. weddings, quinceañeras, and

private parties) are required to obtain additional Special Events insurance from the Diocesan

Insurance Carrier. The renter may provide coverage for the benefit of the parish for a

minimum of $1,000,000 for property and general liability insurance coverage. The regular

property and general liability insurance does not provide coverage for non-parish activities.

Failure to obtain Special Events coverage puts the parish and the diocese at risk.

4. The use of non-owned (borrowed) or short-term leased 10 to 15 passenger vans to transport

children or adults are prohibited by the Diocesan Insurance Carrier (Catholic Mutual Group)

effective July 1, 2003. The use of 10 to 15 passenger vans to transport children or adults is

totally prohibited beginning July 1, 2004. Beginning July 1, 2004, 10 to 15 passenger vans

may be used for cargo hauling only if all but the two front seats are removed. Parishes

should limit their use of 10 to 15 passenger vans and immediately transition to a 9 passenger

van or smaller to transport children or adults. A 9 passenger van is defined as a van designed

to transport nine passengers plus the driver for a total of ten people.

E. Building and Renovation

The parish shall follow the diocesan approved procedures for building, repairing or

renovating any facility. – PENDING REVISION


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F. Parish Employees

1. Every parish shall provide its employees a copy of the Personnel Policies and Procedures

manual.

2. Parishes that have agreement with religious institutes for the services of sisters or brothers

should have written agreements detailing the responsibilities of the parish and the religious

institutes.

3. The parish will maintain a Salary and Wage Table to assist in classifying the employees

based on their general responsibilities and job descriptions. The Table will contain 15

Grades and each Grade will contain 10 Steps. Each grade will increase by 10% from Grade

to Grade and each Step will increase by 3% from Step to Step within each Grade. Job

descriptions will be assigned a Grade depending on the level of responsibility. Lay

employees must have job descriptions and be paid according their grade and step

classification. Parishes may contact the Human Resource Office of the diocese for an

updated Salary and Wage Table. The attached Appendix A has the Job Position

Classification and Appendix B has the current Salary and Wage Table (Grades and Steps).

4. Employees may receive an annual cost of living wage increase as determined by the diocesan

finance council. When a Cost of Living Adjustment is provided to the employees, the Salary

and Wage Table will be adjusted to reflect the adjustment and the employees will maintain

their current Grade and Step.

5. Merit increases shall be given at the discretion of each pastor or ministry director and based

on job performance and availability of funds. If an employee receives a merit salary

increase, the employee will be reclassified to a higher Step within the Grade. Unless the

employee assumes a different job position and responsibilities, their grade will always

remain the same.


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6. All new employees are on a six month probationary period. Vacation and sick leave will be

accrued at the given rate during this time, however, may not be used until the probationary

period has ended. Accrued sick leave and vacation time will not be paid if the employee does

not continue beyond the probationary time. Employees shall be evaluated at the end of every

fiscal year thereafter.

7. All employees shall receive paid vacation and sick leave as described in the Personnel

Policies and Procedures manual.

8. All permanent parish employees working twenty hours per week or more shall be enrolled in

the employee group health plan provided by a diocesan approved carrier. Premiums for the

eligible employees shall be paid by the parish. The parish may charge part of the employee

monthly premiums to the employee. Family coverage is optional and the additional premium

shall be the responsibility of the employee. The monthly premium amount will be

determined by the diocesan finance council at the beginning of the fiscal year.

9. The diocese and each of its parishes, is an Equal Employment Opportunity Employer.

III. Cathedraticum Cathedraticum will be assessed on a monthly basis on the general offerings, donations,

bequests, designated offerings for operating expenses, equipment, and repairs, and any other income

received by the parish. The cathedraticum rate is established by the Bishop with the advice of the

diocesan finance council and the college of consultors. The assessment will be used to cover the

cost of the services provided by the diocesan bishop and the supporting ministries within the diocese.

The following items will be subtracted from the total income before the cathedraticum assessment is

applied:

1. Parish deposits into their Building Fund savings account in the Diocese of El Paso

Investment Trust.

2. Payments to the Diocese of El Paso Investment Trust and Catholic Properties of El

Paso for debt reduction.

3. Expenses related to the religious education program of the parish, with the exception

of hospitality expenses.


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4. Subsidies paid by the parish to their parochial school or to other parishes within the

diocese.

5. Specific program expenses that are directed towards raising funds, e.g. annual bazaar,

raffles, festivals.

6. Other non-assessment funds that are allowed by the Bishop, e.g. Foundation Progress

rebates and other grant funds.

Second collections designated to third party organizations previously approved by the Bishop

and classified as “Funds Held for Others” by the parish are not considered income and do not affect

the cathedraticum calculation. The assessment should be paid on a monthly basis. Additionally, the

finance office of the diocese will charge the parish a data processing fee of $4.00 per page when

processing the monthly financial data of the parish.

IV. Unreported Income, Funds and / or Unauthorized Bank Accounts

Parishes provide for the needs of the local church of our diocese based on their income.

Since unreported income and unauthorized accounts are excluded from the parish’s cathedraticum

assessment calculation, the parish that allows such practices is defaulting on its obligation to work

toward the common good of the Church. Unreported income or unauthorized accounts are not

permitted within the diocese.

The only authorized bank account a parish may have is one checking account from where all

financial transactions take place and those required by civil or Canon Law. Examples of permitted

accounts are those for the school, federal breakfast and lunch programs, bingo and mass stipends. In

addition, an account is permitted for the parish’s St. Vincent de Paul Society.

The failure of a parish to report all income, funds and/or unauthorized accounts to the diocese

poses some serious concerns:


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The pastor and the parish finance council are responsible for properly reporting all

income and funds through the parish’s financial records. Failure to report all income received

by a parish can result in an I.R.S. determination that such donations may fall outside the

legitimate charitable organization guidelines and thus deny their tax deductibility. This could

result in past federal income taxes and penalties to the parish and donors. Disbursements

made from unreported funds for payment of such expenses as salaries, wages, and/or contract

labor can also trigger a number of very serious civil claims for employee tax withholding,

employee benefits and workers’ compensation from injury.

To remedy this unjust and unnecessary exposure to the parish and the diocese, the following

procedures will be observed:

1. All unreported incomes, funds and/or accounts which are discovered will be subject

to both the regular assessment plus a penalty of 10% per year of not reporting (not to

exceed 50%).

2. Since such unreported funds represent an injustice to other parishes, all penalties

assessed will be held in a fund to be distributed to parishes in good standing with

financial needs as designated by the Bishop.

3. The pastoral council and finance council members who have knowledge of such

practices of not reporting and who fail to notify the diocese will be liable for removal

from serving as members on pastoral and finance councils.


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V. Building Fund Cf. Section II. E. Funds that are raised to finance a building project would become eligible for exemption from

cathedraticum only upon compliance with the following:

A. Building Project Definition

The following activities will be considered building projects of which a parish may withdraw

funds from their building fund savings account:

a) New construction

b) Purchase of property

c) Building renovation to existing buildings

d) Consulting fees related to building projects

e) Replacement and/or installation of air conditioning systems

f) Purchase and/or renovation of pews

g) Roofing and/or re-roofing of existing buildings

h) Paving and/or re-paving of existing grounds

i) Installation of fences or boundary walls

j) Landscaping

k) Major painting projects

B. Approval

The proposed building project (and the methods of fund raising must be presented by the

parish to the Office of the Bishop. The building projects will require approval based on the project

cost and loan amounts required from the Diocese of El Paso Investment Trust. All of the Building

projects will require the written approval of the parish finance council.


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Building projects that cost less than $15,000 will require the written approval of the Bishop.

Building projects that cost more than $15,000 and less than 5% of the parish’s prior year annual

income will require the consent of the diocesan finance council. Building projects that cost more

than $15,000 and more than 5% of the parish’s prior year annual income will require the consent of

the diocesan finance council and the college of consultors.

The project costs consist of the combined costs of various projects. Two individual projects

of $2 million each are considered one project of $4 million when requesting consent. Additionally,

the parish must show their ability to service the loan and should have accumulated the required

savings described under C. Savings and Loan Requirements, of this Section.

C. Accounting

The funds must be accounted for in one of the following manners:

1. Active and Future Building Projects - Funds collected for active/current and future building

projects must be deposited in the parish’s building fund savings account in the Diocese of El

Paso Investment Trust. These funds become exempt from cathedraticum upon the issuance

of the check to the Diocese of El Paso Investment Trust. Once construction begins,

withdrawal of funds to pay contractors must be approved by the Director of Catholic

Properties of El Paso, the person appointed by the diocese to oversee all construction

projects.

2. Completed Building Project with Mortgage - Funds collected for payments toward loans

made on parish buildings and land must be applied towards the loan. All funds applied

toward debt reduction become exempt from cathedraticum upon the issuance of the check to

the Diocese of El Paso Investment Trust and/or Catholic Properties of El Paso.

D. Saving and Loan Requirements The parish must show their ability to service the loan payments (interest and principal).

Before a loan for the building project is considered, the parish should have accumulated the

following minimum savings in their Diocese of El Paso Investment Trust savings account:

1. Twenty five percent (25%) of total construction costs for projects of $750,000.00 or less.

2. Thirty percent (30%) of total construction cost for projects ranging between $750,000.00 and

$1,000,000.00.


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3. Forty percent (40%) of total construction costs for projects totaling more than $1,000,000.00.

The request for a loan needs to be submitted to the Office of the Bishop with a copy of the

request to the finance officer of the diocese. The Bishop will present the request to the diocesan

finance council at their next scheduled meeting. The parish is encouraged to be present when the

loan request is presented.

VI. Compensation for Priest

A. Salary

Priests shall be paid a monthly salary according to the Priest Wage and Benefit Schedule in

IX.C. Appendix C - Priest Wage and Benefit Schedule. This salary is due at the completion of each

month of service. Priests holding more than one appointment will prorate their benefits so that they

will not accumulate more than the total of the Diocesan benefits. The full salary for the month will

be paid by the appointment which the priest holds on the last day of the month. Additionally, the

priest may be paid a monthly auto allowance and a social security tax allowance according to the

Priest Wage and Benefit Schedule. If the priest is not participating in the Social Security

Administration system and has opted out, he is not eligible for the social security allowance.

Appendix C provides additional information on IRS guidelines and reporting requirements of the

parish and the priests.

B. Expense Reimbursement for Priests

The following table summarized the reimbursement of expenses to priests holding an

appointment by the bishop.

SALARIES, BONUSES AND OTHER COMPENSATION

PARISH / REIMBURSABLE EXPENSES PERSONAL EXPENSES / NON-REIMBURSABLE

Salary according to the Priest Wage and Benefit Schedule – Appendix C

Bonuses or other compensation arrangements to priest require Diocesan approval

Social Security Tax Allowance according to the Priest Wage and Benefit Schedule – Appendix C


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AUTOMOBILE


Auto allowance according to the Priest Wage and Benefit Schedule – Appendix C

Auto expenses for vacation trips

Auto Insurance All minor and major repairs Maintenance – Oil, gas, tires, tune-ups, inspection sticker, registration, license plates

HOUSING


Suitable residence Hotel rooms for family and friends Providing food and meals to the priest Meals with friends Furniture: beds, tables, chairs, lamps, drapes Vitamins, dietary supplements Household supplies: cleaners, soap, towels, toilet paper, light bulbs

Furniture / furnishings the priest takes with him when he moves

Vacuum cleaners, pots, pans, utensils Toiletries (shampoos, razors, etc.) Housekeeping Cigarettes, alcohol

CLOTHING


Vestments (that remain at the parish) Vestments retained by the priest when he moves Reasonable cost of laundry of church linens and clerical attire

Shoes, daily clerical clothes, jackets

Dry cleaning of vestments

PARISH OFFICE


Office furniture: desks, filing cabinets, tables, chairs, lamps

Furniture that the priest takes with him when he leaves

Office equipment, computers, copiers, faxes Computers and equipment the priest takes with him when he leaves

Office supplies, pens, paper, folders Personal telephone lines, cellular phone not used for parish operations, personal long distance calls, and internet for personal use


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OTHER


Parish gifts (gifts to employees may have tax consequences

Personal gifts to parishioners, friends, family, staff

Parish entertainment: taking staff out for meals and meeting with visiting parishioners or non-parishioners over meals in the conduct of parish business

Personal entertainment

Diocesan priest’s retreat: Hotel, travel, meals, registration

Retreat expenses exceeding amount established as the maximum

Priest’s education: books, magazines, classes, travel, conferences, registration, hotels, meals

Education expenses exceeding amount established as maximum

C. Gifts and Bonuses Prudent and reasonable decisions are to be carefully made in the matter of gifts and bonuses.

Gifts intended for individuals (including the pastor) should not be treated as donations to the parish.

The parish may not issue a tax-deductible donation letter for such pass-through gifts. Pass-through

gifts to individuals should not run through the parish books unless the gifts are part of a charitable

outreach. A gift to the parish remains with the parish subsequent to the departure of an employee,

including the pastor or other ordained staff members.

As a general guideline, gifts (farewell, appreciation, anniversary, etc.) from the parish budget

should be limited to small “token” gifts. No one, including the pastor, may give a gift to oneself or

pay personal expenses with parish funds. Approval by the pastor, administrator, or parish finance

council is inadequate authorization as these votes are strictly advisory. Bonuses to the pastor or

administrator require approval by the Bishop.


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D. Auto Allowance and Operating Expenses

Priest shall be paid a monthly auto allowance based on the area that they serve. Appendix C

– Priest Wages and Benefit Schedule, provides the approved auto allowance. The auto allowance is

to cover the depreciation of the priest’s automobile. In addition to the auto allowance, the parish

will pay or reimburse the priest for the following expenses:

Gasoline

Oil and Lubrication

Tires

Tune Ups

Inspection Sticker

License Plate Renewal

Automobile Insurance

Repairs and/or maintenance items that are not listed above are the personal responsibility of

the priest.

All priests should have comprehensive coverage as well as liability coverage as follows:

A. Bodily injury / property damage liability

$100,000.00 per Person

$300,000.00 per Accident

$ 50,000.00 Property Damage

B. Medical Payment - $5,000.00

C. Uninsured / under insured insurance with the same coverage as the Bodily injury /

Property damage liability.

Parishes may at times purchase a vehicle and maintain it for its own use. If the priest is using

the parish vehicle for purposes of the parish, then the priest will not receive an auto allowance from

the parish. The parish vehicle should only be used for business associated with the parish. Personal

use of the vehicle is prohibited to the priest and the employees of the ministry.

Priest who have no automobile, or who are unable to drive, may have the exact cost of their

taxi or bus fare for ministry business reimbursed.


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E. Stipends, Stole Fees, Supply Fees, and Funeral Fees

Stipends, stole fees, supply fees, and funeral fees are given to the priest who performs the

ministry. No priest may collect a supply fee for any service performed which is part of his

appointment duties.

The ordinary stipend for a Mass in the Provinces of Texas, and therefore in the diocese, is

$5.00 (Canon 952). If an individual is unable to pay the full amount, the Mass should still be

celebrated for the individual’s intention. A priest who celebrates several Masses on the same day

can apply each to the intention for which the offering was given, but, except on Christmas, the priest

is to keep the offering of only one Mass and forward to the chancery office the stipend(s) received

for the other Mass(es) for the education of seminarians (Canon 951, bination fees). A priest who has

offered the Missa pro Populo may take a stipend for a second Mass offered the same day.

Stole Fees refer to the offerings received by the parish for the services of a priest for

weddings, quinceañeras, and anniversary Masses, and the use of the parish building. The priest may

receive $40.00 for his services. The parish may charge a fee to cover the cost of the building plus an

additional fee of $25.00 to be forwarded to the diocese for the continuing education of priests and

other intentions that may be designated for the benefit of priests. The parish stole fees need to be

submitted to the chancery office and approved by completing the form in IX.F - Appendix F.

For weekend supply, the approved remuneration is $40.00 plus the Mass stipend for the first

Mass. The supply fee is $20.00 for weekdays. The parish may reimburse for gas or provide a

mileage allowance to retired priests if their own appointment does not provide auto expense

reimbursement or allowance.

For funeral fees, the approved remuneration is $25.00 to the priest or minister for the Vigil

and $100.00 for the Mass or Liturgy of the Word and Committal Rite (cemetery). Of the $100.00,

$40.00 is for the priest or minister and $60.00 is for the parish.

F. Room and Board

Each priest holding an appointment by the Bishop is to be provided with lodging and food at

the expense of his ministry. Quality of the room and board is to be modest. Ordinarily, the ministry

providing housing is to be the one for which the priest principally works.


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If a priest’s housing is provided outside the site of his appointment, the latter either (1)

reimburses the other site with a monthly sum to be equitably agreed upon between the ministries, or

(2) by a share of the priest’s work efforts, so that the site providing room and board receives

equitable services in return. A copy of the written agreement should be on file with the chancery

office.

G. Professional Benefits

1. Annual Retreat

Each priest holding an appointment by the Bishop is entitled to reimbursement or direct

payment by his place of appointment for the cost of a yearly retreat. The maximum amount to be

paid by the place of appointment for the annual retreat is included in IX.C - Appendix C - Priest

Wage and Benefit Schedule.

2. Replacement

Each priest holding an appointment by the Bishop is entitled to have his place of appointment

pay the Supply Fees for essential services necessitated by his absence during his annual vacation,

while he is disabled by illness (and his appointment continues), or during his weekly day off if

replacement is essential.

3. Continuing Education

Each priest holding an appointment is entitled to participate in two workshops annually (not

to exceed a total of 10 days). The maximum amount to be paid by the place of appointment is

included in IX.C - Appendix C - Priest Wage and Benefit Schedule.

When a priest is appointed by the Bishop to further education, his tuition, room and board,

salary, car allowance, travel costs and his medical insurance are paid by the diocese.


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4. Medical Insurance

Each priest who holds an appointment by the Bishop is covered by a group health insurance

plan with a diocesan approved carrier (unless his religious superiors determine otherwise). The

religious priest insured by his religious institute has an amount equal to the monthly premium for

diocesan priests paid to his religious institute. For more details, official benefits, and terms of the

diocesan plan refer to the group insurance booklet.

5. Vacations

After one year’s service in the diocese, each priest holding an appointment by the Bishop is

entitled, without loss of salary or other benefits, to absent himself from all the duties of his ministry

for a period of one month (30 days) annually. This leave may be taken in short periods or all at

once.

If a priest expects to be away longer than a month, permission for an extension of time must

be obtained from the Bishop, in writing.

It is the duty of the priest to arrange for a substitute(s) during his absence. A priest may not

finalize his vacation plans until he has confirmed a replacement for him. In cases of difficulty, the

Bishop should be consulted.

During his silver jubilee year, a priest who has served the diocese for at least 10 years may

take a two-month (60 days) vacation with the Bishop’s permission. During his golden jubilee year, a

priest who has served the diocese for 25 years may take a three (3) months’ vacation with the

Bishop’s permission. In these cases too, the priest must find his own supply.

It is the responsibility of each priest to notify the chancery of his vacation plans at least one

month in advance. The chancery should be advised of his whereabouts and an emergency contact

number should be provided so that he may be reached in case of an emergency.

6. Days Off

Each priest is entitled to one (1) day off each week (never Saturday or Sunday). These

absences may be accumulated and used consecutively up to four weekdays at a time. If the priest’s

duties are such that the continual availability of a replacement is essential, the priest himself arranges

for a replacement. His place of appointment pays for the replacement.


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7. Sick Leave

In case of sick leave, the place of appointment is responsible for supply costs. When a

priest’s illness requires hospitalization, he is asked to inform the chancery. Up to date information

concerning durable power of attorney and advanced medical directives should be on file in the

Chancery.

8. Retirement and Disability Benefits

The Priest’s Retirement and Disability Trust was begun to provide retirement and disability

benefits for the priests of the diocese, who by reason of age, sickness or physical incapacity can not

perform their normal duties.

The plan is supported by the diocese and contributions of the parish. Each parish will be

assessed a monthly amount to contribute to the Trust. The assessment will be based on the number

of diocesan priest in the service of the parish. The Trust funds, interest, dividends and investment

income can only be used for the purpose of the Trust. The Plan is administered by a Board of

Trustees, a retirement fund management corporation and an actuarial advisement company. The

expenses incurred by the fund are from the latter two groups and a modest administration cost. An

actuarial study is currently performed annually on the Plan to determine the required funding for the

benefits to be paid out in the future.

According to the Trust Indenture, any qualified priest of the diocese between the ages of 65

and 69 may request retirement benefits. Priests whose date of incardination was before age sixty-

five with ten or more years of services are entitled to receive monthly pension benefits. Prior to the

request, the priest must be in the service of the diocese at the time of the request. The Ordinary will

then petitions in writing the Board of Trustees for benefits to be approved and granted.

The Plan Document supersedes all other documents and determines the eligibility and

determination of benefit for priests.

9. Last Will and Testament, and Advanced Medical Directives The diocese highly recommends for all priests to write and file a Last Will and Testament

and an Advanced Medical Directive (Living Will / Durable Power of Attorney) to reflect the

intention of the priest. A copy should be sent to the chancery archives. A priest should also provide

the Chancery with a next of kin for medical or other type of emergencies that may arise where the

nearest relative needs to be contacted.


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10. Death Benefits

The basic and ordinary expenses incurred in the funeral and burial of a priest serving the

diocese will be borne by the priest’s estate. All Diocesan priests (those incardinated, those working

in the diocese at the time of their death, and those retired) are entitled to a burial plot at Mount

Carmel Cemetery at no cost. This same courtesy will be extended to Religious priests who die while

holding an appointment in the diocese. Parents of priests holding an appointment by the Bishop are

extended the same privilege.

VII. Compensation for Permanent Deacons The diocese follows the policy for compensating permanent deacons as set forth in the policy

of the USCCB’s Committee on Deacons. The Diaconal Decree of Appointment for a permanent

deacon will include the details regarding the compensation to be received for the ministerial services

provided.

A. Salary

To provide equity in compensation between full-time and part time employment in ministry

by permanent deacons, the following guidelines are provided:

1. Permanent Deacon – Full Time

Permanent deacons in full-time employment by the diocese, parish, or agency are to receive

remuneration commensurate with the salaries and benefits provided to the lay men and women on

staff for the particular occupation.

2. Permanent Deacon – Part Time

Permanent deacons in part-time employment by the diocese, parish, or agency will not be

compensated for the first eight to ten hours of employment per week, but may be compensated at the

same salary and benefits provided to lay employees in the same position classification for all hours

worked in excess of ten each work week.


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B. Other Benefits

All permanent deacons are to be reimbursed for legitimate expenses incurred in their ministry

including:

• reimbursement for mileage driven for ministry at the current IRS rate;

• reimbursement for continuing education;

• reimbursement for an annual retreat; and

• Reimbursement for approved out-of-pocket expenses that are directly related to the above ministries.

VIII. Parish Finance Council Guidelines

A. Purpose

In the administration of the temporalities of the parish, Canon 532 of the Code of Canon Law

clearly defines the role of the pastor as the only authoritative representative of the parish - “In all

juridical matters, the parish priest acts in the person of the parish, in accordance with the law. He is

to ensure that the parish goods are administered in accordance with Canons 1281-1288.”

Canon 537 mandates that each parish must have a parish finance council - “In each

parish there is to be a finance council to help the parish priest in the administration of the

goods of the parish, without prejudice to Canon 532. It is ruled by the universal law and by

the norms laid down by the diocesan Bishop, and it is comprised of members of the faithful

selected according to these norms.” The parish finance council is to be advisory and consultative

in nature.

Each parish must have a finance council. Cf. II. A.1

B. Membership

A. All of its members must be Catholic persons and must be members of that parish.

B. The parish finance council shall consist of no less than six persons or no more than

twelve persons. Half the members shall be appointed by the pastor and half the

members are to be elected. The elected members shall be elected at large from the

parishioners.


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C. Members of the parish finance council shall be registered, contributing and

functioning members of the parish.

D. An employee of the parish may not be a member of the parish finance council.

E. Members shall be persons of knowledge in financial affairs, and of the highest

integrity.

F. Members of the parish finance council must have celebrated their eighteenth birthday.

G. Appendix G provides recommended guidelines on election process of the parish

finance council members.

H. The membership of the committee shall not include anyone who may have a conflict

of interest from such affiliation, nor a close relative of the pastor to the fourth degree

(e.g. parents, siblings, nephew, niece, in-laws).

I. The terms of the office shall be staggered so that the entire committee may be

renewed every three years. Members shall draw lots to determine initial tenure

J. A member cannot be removed from the parish finance council without review by the

Chancery.

C. Responsibilities

A. It is the responsibility of the parish finance council to work with the

pastor/administrator in preparing the annual budget of the parish which must be

submitted to the diocesan finance office in accordance with the forms issued by the

Office.

B. The pastor/administrator shall review the financial statement of the parish on a

monthly or quarterly basis. Additionally, the pastor/administrator, with the assistance

of the parish finance council shall prepare an Annual Financial Report of the parish

and submit a copy to the diocesan finance office within 90 days of the end of the

fiscal year. A copy, in summary form, shall be published in the parish.

C. The pastor shall consult with the parish finance council concerning any commitment

of the parish resources which amount to 5% of the total budget which was not

previously included in the approved Annual Budget. When permission from the

bishop is required for extraordinary expenses, signed minutes of the meeting at which

the expenses were discussed should be forwarded together with the written request.


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D. The parish finance council shall assist the pastor in drawing up a clear and accurate

inventory of all parish goods with a description and an estimated value of each as per

Canon 1283 at the end of each fiscal year and submit it to the diocesan finance office

with a copy of the Annual Financial Report of the parish.

E. The parish finance council shall oversee and supervise the money counting, verify

amounts collected, deposit and audit the monies received of all Sunday and Holy Day

collections in conformance with Diocesan Accounting Procedures. There should be

multiple counting teams and each member should sign the count sheets.

F. The parish finance council shall promote and support the parish’s stewardship,

development and other fiscal functions.

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IX. Appendixes

A. Appendix A – Job Position Classification Sample

Job Position Grade Custodian 1 Ground Keeper 1 Housekeeper / Cook 1 Receptionist 1 Office Clerk 2 Receptionist / Secretary 2 Bookkeeper 3 Building Maintenance Technician 3 Secretary I 3 Secretary II 4 Secretary III 5 Administrative Assistant 6 Assistant Director I 7 Assistant Director II 8 Associate Director 9

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B. Appendix B – Employee Salary and Wage Table

STEPS GRADES 1 2 3 4 5 6 7 8 9 10

1 Hr. Rate 6.56 6.76 6.96 7.17 7.39 7.61 7.84 8.08 8.32 8.57 Annual 11,939 12,303 12,667 13,049 13,450 13,850 14,269 14,706 15,142 15,5972 Hr. Rate 7.22 7.44 7.66 7.89 8.13 8.37 8.62 8.88 9.15 9.42 Annual 13,140 13,541 13,941 14,360 14,797 15,233 15,688 16,162 16,653 17,1443 Hr. Rate 7.94 8.18 8.43 8.68 8.94 9.21 9.49 9.77 10.06 10.36 Annual 14,451 14,888 15,343 15,798 16,271 16,762 17,272 17,781 18,309 18,8554 Hr. Rate 8.73 8.99 9.26 9.54 9.83 10.12 10.42 10.73 11.05 11.38 Annual 15,889 16,362 16,853 17,363 17,891 18,418 18,964 19,529 20,111 20,7125 Hr. Rate 9.60 9.89 10.19 10.50 10.82 11.14 11.47 11.81 12.16 12.52 Annual 17,472 18,000 18,546 19,110 19,692 20,275 20,875 21,494 22,131 22,7866 Hr. Rate 10.56 10.88 11.21 11.55 11.90 12.26 12.63 13.01 13.40 13.80 Annual 19,219 19,802 20,402 21,021 21,658 22,313 22,987 23,678 24,388 25,1167 Hr. Rate 11.62 11.97 12.33 12.70 13.08 13.47 13.87 14.29 14.72 15.16 Annual 21,148 21,785 22,441 23,114 23,806 24,515 25,243 26,008 26,790 27,5918 Hr. Rate 12.78 13.16 13.55 13.96 14.38 14.81 15.25 15.71 16.18 16.67 Annual 23,260 23,951 24,661 25,407 26,172 26,954 27,755 28,592 29,448 30,3399 Hr. Rate 14.06 14.48 14.91 15.36 15.82 16.29 16.78 17.28 17.80 18.33 Annual 25,589 26,354 27,136 27,955 28,792 29,648 30,540 31,450 32,396 33,361

10 Hr. Rate 15.47 15.93 16.41 16.90 17.41 17.93 18.47 19.02 19.59 20.18 Annual 28,155 28,993 29,866 30,758 31,686 32,633 33,615 34,616 35,654 36,728

11 Hr. Rate 17.02 17.53 18.06 18.60 19.16 19.73 20.32 20.93 21.56 22.21 Annual 30,976 31,905 32,869 33,852 34,871 35,909 36,982 38,093 39,239 40,422

12 Hr. Rate 18.72 19.28 19.86 20.46 21.07 21.70 22.35 23.02 23.71 24.42 Annual 34,070 35,090 36,145 37,237 38,347 39,494 40,677 41,896 43,152 44,444

13 Hr. Rate 20.59 21.21 21.85 22.51 23.19 23.89 24.61 25.35 26.11 26.89 Annual 37,474 38,602 39,767 40,968 42,206 43,480 44,790 46,137 47,520 48,940

14 Hr. Rate 22.65 23.33 24.03 24.75 25.49 26.25 27.04 27.85 28.69 29.55 Annual 41,223 42,461 43,735 45,045 46,392 47,775 49,213 50,687 52,216 53,781

15 Hr. Rate 24.92 25.67 26.44 27.23 28.05 28.89 29.76 30.65 31.57 32.52 Annual 45,354 46,719 48,121 49,559 51,051 52,580 54,163 55,783 57,457 59,186

Approved by the Diocesan Finance Council on January 18, 2005 to be effective July 1, 2005

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Salary & Wage Table Guidelines

(1) The starting hourly rate is at federal minimum wage ($5.15) plus $0.50, plus Cost of

Living Adjustments (COLA) of 2.40% in July 2000, 3.00% in July 2001, 3.00% in July

2002, 2.00% in July 2003, 2.10% in July 2004, and 2.70% in July 2005.

(2) The parish will maintain a Salary and Wage Table to assist in classifying the employees

based on the general responsibilities of the employees. The Salary and Wage Table will

contain 15 Grades and each Grade will contain 10 Steps. Each grade will increase by

10% from Grade to Grade. Each Step will increase by 3% from Step to Step within each

Grade. Each Job Position description will contain the Grade that is applicable to the Job

Position. When a Cost of Living Adjustment is provided to the employees, the Salary

and Wage Table will be adjusted to reflect the adjustment and the employees will

maintain their current Grade and Step. The attached Appendix A has the Job Position

Classification and Appendix B has the current Salary and Wage Table (Grades and

Steps).

(3) Lay employees must be paid according to their job description and in accordance with the

diocesan “Minimum Wage and Salary Table” established for lay employees. Parishes

may contact the Human Resource Office of the diocese for an updated Minimum Wage

and Salary Rates Table.

(4) Employees will receive an annual cost of living wage increase as determined by the

diocesan finance council.

(5) Merit increases shall be given at the discretion of each pastor or ministry director and

based on job performance and availability of funds. If an employee receives a merit

salary increase, the employee will be reclassified to a higher Step within the Grade.

Unless an employee assumes a different job position and/or job responsibilities, their

grade will always remain the same.

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C. Appendix C - Priest Wage and Benefit Schedule

Priest Wage and Benefit Schedule Monthly Salary (Effective July 1, 2005) $800

Monthly Social Security Tax Allowance $200

Car Allowance - County of El Paso $350

Car Allowance – West Texas (Outside the County of El Paso) $500

Groups Health Insurance Provided by Place of Appointment

Continuing Education $250 Annually

Annual Retreat $200 Annually

1. IRS Guidelines

The rules of the Internal Revenue Service classify a priest as a dual status taxpayer: self-

employed for Social Security tax purpose and an employee for income tax purpose. Therefore,

the parish may not withhold and/or match social security taxes from the priest’s compensation

but may withhold federal income taxes. Though the IRS offers two options for reporting

priest’s compensation, they prefer the use of Form W-2 over Form 1099-Misc. Accordingly,

parishes within the diocese should use Form W-2 to report a priest’s compensation.

The self-employed status of a priest means that unlike a lay employee whose employer

pays one half of the social security (FICA) tax obligation, the priest is responsible for paying the

full amount. To ease this burden, in March 1998 the diocese put into effect a $200.00 social

security allowance. To be eligible for this allowance a priest must meet one of the following

criterions:

• Be a diocesan priest who did not opt out of the social security system or

• A member of a religious order that has elected to participate in the social security system

and has provided the supporting documentation to the chancery office.

2. Parish Reporting of Compensation The manner in which a parish pays and reports a priest’s compensation is determined by

whether the priest is diocesan or religious, and whether they participate in the social security

system.

39

Compensation for a priest serving in the diocese is made up of salary and, if eligible, an

auto allowance and a social security allowance. In the diocese the salary for all priests is

$800.00 per month effective July 1, 2005. If the priest owns a vehicle, the auto allowance is

$350.00 per month if their assignment is in the El Paso county or $500.00 per month if their

assignment is in the West Texas area (outside of El Paso County). If the priest participates in the

social security system, the social security allowance is $200.00 per month regardless of where

the assignment is.

Additional compensation to a priest may include other unaccountable allowances such as

mass stipends, mass fees, and stole fees. If the parish pays the priest other allowances, such as a

food or fuel allowance, that do not require him to provide proof that they were fully spent as

intended the allowances become income to the priest. Payments for these items should be made

separately from other compensation.

Compensation payments to a diocesan priest should always be made payable to the

individual priest. Compensation payments to a religious priest should always be made payable

to the religious order, province or house and never to the individual priest. This also applies to

payments for mass stipends, mass fees, and stole fees.

Diocesan Priest Religious Priest

In Social Security System

Opted out of Social Security

System

Opted Into Social Security

System

Out of Social Security System

Salary $800.00 $800.00 $800.00 $800.00

Auto Allowance

$350.00 El Paso

$500.00 West Texas

$350.00 El Paso $500.00 West Texas



Social Security Allowance $200.00 $0.00 $200.00 $0.00

Minimum Federal Tax Withholding $200.00 $0.00 $0.00 $0.00

Paid to Priest Priest Order Order

Federal reporting required Yes Yes N/A N/A

40

3. Federal Reporting of Compensation

Federal reporting requirements of priest compensations are different for the parish and for

the priest.

a) Parish Reporting Compensation payments for a diocesan priest are made to the individual priest with

federal income taxes withheld as required or requested by the priest. Federal reporting is

required for these payments and withholdings. Compensation payments for a religious priest

should be made payable to the order, province, or house with no tax withholding. Further

payroll reporting is not required for payments made on behalf of religious priest.

A diocesan priest should receive a monthly check for salary and if eligible, an auto

allowance and a social security allowance. A priest receiving the social security allowance must

have a minimum of $200.00 withheld from his check for federal income tax. Diocesan priests

may request to have additional federal taxes withheld from their check. The parish should have

on file an IRS Form W-4, Employee’s Withholding Allowance Certificate, from the priest

showing the full amount to be withheld from each check.

The priest’s compensation for salary, auto allowance and social security allowance must

be included on the parish’s IRS Form 941, Employer’s Quarterly Federal Tax Return. Because

the priest is considered self-employed for social security tax purposes, the compensation is only

included under “Wages, Tips and other compensation” and not under “Taxable social security

and Medicare wages and tips”.

At the end of the calendar year, the parish must issue an IRS Form W-2 to the priest for

his salary, auto allowance and social security allowance. The total compensation should be

reported under on box 1 (Wages, tips, other compensation) and any amounts withheld should be

reported on box 2 (Federal income tax withheld). All other boxes related to wages, tips and

withheld amounts (boxes 3 through 8) should be left blank.

41

The IRS compares the amounts reported on the 941 quarterly reports to the amounts

reported on the annual W-2 forms. The totals of the four 941 quarterly reports should

correspond with the totals of all your annual W-2 forms. The parish should verify that the totals

match before issuing the W-2 forms. Discrepancies will require additional filings with the IRS

of form(s) 941c and/or W-2c to correct the information submitted.

Forms 941 (Totals of all four) Forms W-2

(Totals of all) Line 2 = Box 1

Line 3 = Box 2

Line 6a = Box 3

Line 7a = Box 5

Further reporting may be required for additional compensation. If a parish makes annual

payments in excess of $600.00 to a priest for other unaccountable allowances (mass stipends,

mass fees, stole fees, food allowances, and other payments that do not require documentation),

the parish must issue the priest an IRS Form 1099-Misc. at the end of the calendar year.

Report on Form

Compensation 941 W-2 1099-Misc

Salary X X

Auto Allowance X X

Social Security Allowance X X

Mass Stipends X

Stole Fees X Unaccountable Allowances - no documentation required

X

Reimbursements N/A N/A N/A

42

b) Priest Reporting A diocesan priest, whether or not he is participating in the Social Security System, is

responsible for paying taxes on his compensation. If the federal income taxes and the self

employment taxes for the year are expected to exceed $1,000.00, the IRS requires that the priest

make estimated quarterly tax payments unless he is having sufficient federal income taxes

withheld from his compensation. Priests accepting the $200.00 social security allowance are

required to have this amount withheld from their pay. A priest not participating in the Social

Security System is not required to have federal taxes withheld from his pay, but may choose to

do so.

At the end of the year, the parish will issue an IRS form W-2 to the priest. The parish

should also issue an IRS form 1099-Misc to the priest for any payments made during the year for

other unaccountable allowances (mass stipends, mass fees, stole fees, food allowances, and other

payments that do not require documentation). These forms are required for the priest to

complete his Federal Income Tax Return. The priest should make his tax preparer aware of his

dual status as a taxpayer so that the proper forms are filed. IRS Publication 517 – Social

Security and Other Information for Members of the Clergy and Religious Workers may prove

useful in completing the tax return.

43

D. Appendix D - Priest Retirement Benefits Schedule Priest Retirement and Benefit Schedule

Monthly Pension (Minimum based on Eligibility) $330

Additional monthly pension or $20 per year of service in excess of 10 years

Car Allowance None

Health Insurance Supplementary insurance coordinated with Medicare

E. Appendix E – Deacon Wage and Benefit Schedule Deacon Wage and Benefit Schedule

Permanent Deacon – Full Time Commensurate with salaries and benefits provided to lay employees for the particular position

Permanent Deacon – Part Time Not compensate for first 8 to 10 hours per week. Maybe compensated for hours worked in excess of 10 hours per week at a rate similar to that provided to lay employees for the particular position

Car Reimbursement Reimbursed for mileage driven for ministry at the current IRS rate

Continuing Education $250 Annually

Annual Retreat $200 Annually

Other Expenses Reimbursed for approved, out-or-pocket expenses that are directly related to the ministry

44

F. Appendix F - Stole Fee Form Schedule

_________________________________ Catholic Church Stole Fees Schedule

Approval Requested by: ____________________________

Wedding Stole Fees - Parishioner Wedding Stole Fees - Non Parishioner Description Amount Description Amount

Priest Stipend $ 40.00 Priest Stipend $ 40.00

Building Cost Building Cost

Diocesan Designation 25.00 Diocesan Designation 25.00

Total Fees $ Total Fees $

Quinceañeras Stole Fees - Parishioner Quinceañeras Stole Fees - Non Parishioner

Description Amount Description Amount

Priest Stipend $ 40.00 Priest Stipend $ 40.00

Building Cost Building Cost

Diocesan Designation 25.00 Diocesan Designation 25.00

Total Fees $ Total Fees $

Anniversary Stole Fees - Parishioner Anniversary Stole Fees - Non Parishioner

Description Amount Description Amount Priest Stipend $ Priest Stipend $ Building Cost Building Cost Total Fees $ Total Fees $

Chancery Approval: ______________________________Date: _________________

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G. Appendix G - Recommended Election Process of Parish Finance Members

The elected members of the parish finance council may be elected at large from the

parishioners at the regular Sunday masses through a five-week process as follows:

1. Week One

Announcement of the finance council vacancies is made. The announcement will

include members’ qualifications and responsibilities, as well as the nomination and

election process. There should be two candidates for each vacancy.

The pastor shall designate a nominating committee to nominate and certify

candidates, and to oversee the election process.

2. Week Two

All interested persons wishing to serve on the parish finance council should

submit their names and qualifications to any member of the nominating committee or to

the pastor in order to be considered for nomination. The nominating committee will

identify two candidates for each vacancy in consultation with the pastor.

3. Week Three

A listing of the nominees is announced.

4. Week Four

Ballots with candidates’ names are passed out. Parishioners may only mark one

name per vacancy; any more marks will invalidate a ballot.

5. Week Five

The elected new members of the parish finance council are announced.

46

H. Appendix H – Diocesan Uniform Chart of Accounts

Acct # Account Name

ASSETS Cash

10010 Petty Cash 10020 Cash In Bank - Operating 10030 Cash in Bank - Mass Stipend 10035 Cash in Bank - St. Vincent De Paul 10040 Cash In Bank - Bingo 10210 Savings In DOEP Inv. Trust - A 10220 Savings In DOEP Inv. Trust - B 10230 Savings In DOEP Inv. Trust - C 10240 Savings in DOEP Inv. Trust - D 10290 Building Fund Savings in DOEP Inv Trust 10300 Cash Clearing Account

Other Receivables

13040 Receivables 13050 Return Checks Receivable 13070 Payroll Advances 13080 Grants Receivable 13140 Insurance Receivable 13210 Progress Rebate Receivable

Prepaid Expenses

14010 Prepaid Expenses Plant, Property and Equipment

17050 Land Held For Future Use 17100 Land 17120 Land Improvements 17150 Buildings 17200 Building Contents 17210 Books 17250 Vehicles 17300 Equipment 17350 Other Assets 17400 Accumulated Amortization - Land 17410 Accumulated Amortization - Land Improvements 17500 Accumulated Depreciation - Buildings 17550 Accumulated Depreciation - Building Contents

47

Account # Account Name

17600 Accumulated Depreciation - Vehicles 17650 Accumulated Depreciation - Equipment 17700 Construction in progress

LIABILITIES

Accounts Payable

20010 Accounts Payable 20040 FICA Withholding - Employee Share 20045 Medicare - Employee Share 20050 FICA Withholding - Employer Share 20055 Medicare - Employer Share 20060 Federal Income Tax Withholding 20110 Health Insurance Premiums Payable 20130 P/R Deduction - 403B Retirement Plan 20140 P/R Deduction - Medical Insurance 20150 P/R Deduction - Life Insurance 20160 P/R Deduction -125 Plan 20170 P/R Deduction - United Way 20180 Wages/Salaries Payable 20190 Other Payroll Withholdings 20610 Interest Pay.-Std. Loan (Catholic Properties) - A 20620 Interest Pay.-Std. Loan (Catholic Properties) - B 20630 Interest Pay.-Std. Loan (Catholic Properties) - C 20810 Interest Pay.-Std. Loan (DOEP Inv. Trust) - A 20820 Interest Pay.-Std. Loan (DOEP Inv. Trust) - B 20830 Interest Pay.-Std. Loan (DOEP Inv. Trust) - C 20910 Interest Pay.-Std. Loan (Bank Note) - A 20920 Interest Pay.-Std. Loan (Bank Note) - B 20930 Interest Pay.-Std. Loan (Bank Note) - C 20990 Other Payables

Assessments Payable

22100 Cathedraticum Assessment Payable 22200 Data Processing Assessment Payable 22400 Cathedral High Assessment Payable 22500 Insurance Assessment Payable 22600 Priest Pension Assessment Payable

Funds Held For Others

23010 Catholic University 23015 Catholic Home Missions Appeal 23020 Propagation of the Faith 23025 Catholic Relief 23030 Peter's Pence

48


23035 Latin America 23040 Indian and Negro Missions 23045 Campaign for Human Development 23050 Holy Land 23055 Eastern European Church 23060 Operation Rice Bowl 23065 Communications 23080 Retirement For Religious 23090 Honduras - Choluteca Solidarity 23095 Disasters Collections 23100 Diocesan Special Collection 23130 Diocesan Home Missions 23140 Lenten Folders 23150 Major Seminarians 23160 Vocations 23170 Mission Cooperative Program 23220 Mission Restoration Fund 23310 Diocesan Progress Drive 23320 Youth Group 23330 St. Vincent De Paul Society 23340 Altar Society 23380 Stole Fees - Non Parish Share 23390 Mass Stipends 23410 Custodian Fund - A 23420 Custodian Fund - B 23430 Custodian Fund - C 23440 Custodian Fund - D 23450 Custodian Fund - E 23460 Custodian Fund - F 23470 Custodian Fund - G 23480 Custodian Fund - H 23490 Custodian Fund - I 23500 Custodian Fund - J 23510 Custodian Fund - K 23520 Custodian Fund - L 23530 Custodian Fund - M 23540 Custodian Fund - N

Deferred Income

24400 Deferred Income - A 24410 Deferred Income - B 24420 Deferred Income - C 24430 Deferred Income - D 24440 Deferred Income - E

49


Loans Payable

26610 Std. Loan Pay. (Catholic Properties) - A 26620 Std. Loan Pay. (Catholic Properties) - B 26630 Std. Loan Pay. (Catholic Properties) - C 26710 Non-Interest Bearing Loan Pay. - A 26720 Non-Interest Bearing Loan Pay. - B 26730 Non-Interest Bearing Loan Pay. - C 26810 Std. Loan Pay. (DOEP Inv. Trust) - A 26820 Std. Loan Pay. (DOEP Inv. Trust) - B 26830 Std. Loan Pay. (DOEP Inv. Trust) - C 26910 Std. Loan Pay. (Bank Note) - A 26920 Std. Loan Pay. (Bank Note) - B 26930 Std. Loan Pay. (Bank Note) - C

FUND BALANCE

30100 Undesignated Fund Balance - Beg. Year 36500 Designated Fund Balance - Building Fund 37510 Perm Restricted Fund 39990 Temporary Undesignated Fund Balance

INCOME Grant Income

40010 Kenedy Foundation Grants 40020 American Board of Catholic Missions Grants 40030 Catholic Extension Society Grants 40110 Parish / School Subsidy 40120 Diocesan Subsidy 40210 Progress Corp. Grants 40400 Scholarships / Financial Aid 40990 Other Grants

Contributions

42002 Sunday & Holy Day Collections 42010 Other Donations & Contributions - Parishioners 42020 Donations & Contributions - Non-parishioners 42100 Building Fund Income - Current Project 42110 Building Fund Income - Future Project 42120 Building Fund Income - Debt Reduction 42210 Special Collection Income 42400 Alumni Appeal 42880 Progress Rebate 42990 Other Contributions

50


Fee Income

43130 Form Fees 43140 Conference Fees 43150 Workshop Fees 43560 Stole Fees 43590 Client Service Fees 43990 Other Fee Income

Program Income

45310 Cemetery Income 45410 Bingo Proceeds 45420 Annual Festival 45430 Books/Pamphlets/Supplies for Resale 45510 Fundraising Program A 45520 Fundraising Program B 45530 Fundraising Program C 45540 Fundraising Program D 45550 Fundraising Program E 45560 Fundraising Program F 45570 Fundraising Program G 45580 Fundraising Program H 45590 Fundraising Program I 45600 Fundraising Program J 45610 Fundraising Program K 45620 Fundraising Program L 45630 Fundraising Program M 45640 Fundraising Program N 45650 Fundraising Program O 45660 Fundraising Program P 45670 Fundraising Program Q 45680 Fundraising Program R 45710 Non Fundraising Program A 45715 Non Fundraising Program B 45720 Non Fundraising Program C 45725 Non Fundraising Program D 45730 Non Fundraising Program E 45735 Non Fundraising Program F 45740 Non Fundraising Program G 45745 Non Fundraising Program H 45750 Non Fundraising Program I 45755 Non Fundraising Program J 45760 Non Fundraising Program K 45765 Non Fundraising Program L 45770 Non Fundraising Program M 45775 Non Fundraising Program N

51


45780 Non Fundraising Program O

Interest Income

47140 Interest Inc. on Checking Account 47210 Interest Inc. on Savings in DOEP Inv. Trust - A 47220 Interest Inc. on Savings in DOEP Inv. Trust - B 47230 Interest Inc. on Savings in DOEP Inv. Trust - C 47240 Interest Inc. on Savings in DOEP Inv. Trust - D 47290 Interest Inc. on Bldg Fund Savings in Inv. Trust

Other Income

49210 Rental Property Income 49220 Facility Use Income 49800 Land Sale 49800 Gain on Sale of Land 49990 Other Income 49995 Income - Error Account

EXPENSES Salaries Expense

50010 Clergy Salaries 50020 Religious Salaries 50030 Deacons Salaries 50110 Lay Administrator / Director / Principal 50120 Lay Assistant / Aide Salaries 50130 Program Coordinator Salaries 50140 Program Director Salaries 50150 Clerical Salaries 50300 Maintenance Salaries 50310 Housekeeping Salaries 50610 Grant Development Salaries 50620 Stewardship Coordinator Salaries

Benefits Expense

51010 FICA - Employer Share 51015 Medicare - Employer Share 51020 Workmen's Comp. 51030 Medical Insurance - Employer Share 51100 Bonuses 51140 Pension Expense - Clergy 51150 Pension Expense - Religious 51160 Pension Expense - Lay 51300 Clergy/Religious Food & Supplies 51340 Clergy/Religious Living Allowance 51400 Continuing Education

52


51990 Other Payroll Related Costs

Maintenance & Operating Expense

52010 Repairs & Maintenance - Excluding Vehicles 52020 Custodial Supplies 52030 Maintenance Supplies 52100 Equipment Rentals - Operating Leases 52110 Rental Property - Operating Leases 52120 Facility & Property Rentals 52200 Maintenance Contracts 52220 Yard & Landscape Services 52300 Electricity 52310 Water/Sewage 52320 Natural Gas 52330 Basic Telephone Service 52340 Cable Television 52440 Property Taxes 52450 Irrigation Water Rights 52500 Depreciation Exp. - Buildings 52550 Depreciation Exp. - Building Contents 52600 Depreciation Exp. - Vehicles 52650 Depreciation Exp. - Equipment

General and Administrative Expense

53010 Professional Fees 53120 Supplies 53130 Postage 53140 Printing 53150 Materials, Books & Subscriptions 53250 Long Distance Telephone 53260 Cellular Phone 53270 Internet Connection 53330 Public Relations/Advertising 53340 Hospitality/Entertainment 53350 Dues 53510 Books 53520 Computer Software 53750 Mass Stipends - Visiting Clergy

Program Expense

54010 Newsletter / Bulletin 54040 Retreat Fees 54050 Conference Fees 54060 Workshops 54070 Lecturer/Speaker Fees

53


54410 Bingo Expenses 54420 Annual Festival 54430 Books/Pamphlets/Supplies for Resale 54510 Fundraising Program A 54520 Fundraising Program B 54530 Fundraising Program C 54540 Fundraising Program D 54550 Fundraising Program E 54560 Fundraising Program F 54570 Fundraising Program G 54580 Fundraising Program H 54590 Fundraising Program I 54600 Fundraising Program J 54610 Fundraising Program K 54620 Fundraising Program L 54630 Fundraising Program M 54640 Fundraising Program N 54650 Fundraising Program O 54660 Fundraising Program P 54680 Fundraising Program R 54710 Non FR Program A 54715 Non FR Program B 54720 Non FR Program C 54725 Non FR Program D 54730 Non FR Program E 54735 Non FR Program F 54740 Non FR Program G 54745 Non FR Program H 54750 Non FR Program I 54755 Non FR Program J 54760 Non FR Program K 54765 Non FR Program L 54770 Non FR Program M 54775 Non FR Program N 54780 Non FR Program O

Transportation Expense

55010 Auto Maintenance & Repairs 55020 Fuel 55030 License & Registration Fees 55080 Insurance Fees 55090 Clergy / Religious Auto Allowance 55300 Mileage Allowance - in Diocese 55320 Meals - In Diocese 55330 Lodging - In Diocese

54


55600 Air Transportation 55610 Other Transportation - Outside of Diocese 55620 Meals - Outside of Diocese 55640 Lodging - Outside of Diocese

Contributions

56110 Parish / School Subsidy 56120 Subsidies / Grants to Related Parties 56130 Subsidies / Grants to Third Parties 56300 Donations 56400 Financial Aid and Scholarships

Interest Expense

57610 Interest Exp.- Std. Loan (Cath. Properties) - A 57620 Interest Exp.- Std. Loan (Cath. Properties) - B 57630 Interest Exp.- Std. Loan (Cath. Properties) - C 57810 Interest Exp.-Std. Loan (DOEP Inv. Trust) - A 57820 Interest Exp.-Std. Loan (DOEP Inv. Trust) - B 57830 Interest Exp.-Std. Loan (DOEP Inv. Trust) - C 57910 Interest Exp.- Std. Loan (Bank Note) - A 57920 Interest Exp.- Std. Loan (Bank Note) - B 57930 Interest Exp.- Std. Loan (Bank Note) - C

Assessments Expense

58100 Cathedraticum Assessment 58200 Data Processing Assessment 58400 Cathedral High Assessment 58500 Property Insurance Assessment

Other Expenses

59250 Bank Service Fees & Adjustments 59510 Loss on Sale / Disposition of Assets 59800 Prior Period Adjustments 59900 Bad Debt Expense 59990 Other Expenses 59995 Expense - Error Account

55

I. Appendix I - List of Sub-Accounts / Departments

DEPARTMENT LISTING

Dept # Department Purpose

0 Balance Sheet Accounts Used for accounts 10000 to 39999

1 General & Administrative Used to record income and

expenses related to the general administration of the parish.

2 Plant & Maintenance

Used to record income and expenses related to the maintenance and operation of the parish plant.

3 Religious Education Used to record income and

expenses related to the parish's religious education program.

4 Liturgical Used to record income and

expenses related to worship services.

5 Social Services Used to record income and

expenses related to assistance to the community.

15 Bingo Used to record income and

expenses related to bingo operations.

56

J. Appendix J – Parish Inventory Item List

ANNUAL INVENTORY

Parish ______________________________________________________________________ Date ______________________

Description Date

Purchased Mth/Yr

Inventory Tag # Quantity

Historical Cost or

Estimated Value/Unit

Total Cost

Estimated Life in Years

Date Removed Mth/Yr

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

57

K. Appendix K – USCCB Complimentary Norms

1. Canon 1277

Ordinary and Extraordinary Administration by Diocesan Bishop

The diocesan bishop must hear the finance council and the college of consultors in order to perform the more important acts of administration in light of the economic situation of the diocese; he needs the consent of this council and that of the college of consultors in order to perform acts of extraordinary administration besides cases specifically mentioned in universal law or in the charter of a foundation. It is for the conference of bishops to define what is meant by acts of extraordinary administration.

Complementary Norm: In accord with the norms of canon 1277, the National Conference of Catholic Bishops determines that the following are to be considered acts of extraordinary administration and therefore subject to the limits of canons that regulate such acts.

1. To alienate (in the strict sense, convey or transfer ownership) goods of the stable patrimony when the value exceeds the minimum limit (c. 1292§1).

2. To alienate goods donated to the Church through a vow, or to alienate goods that are especially valuable due to their artistic or historical value regardless of the appraised value (c. 1292§2).

3. To incur indebtedness (without corresponding increase in the assets of the diocese) that exceeds the minimum limit (c. 1295).

4. To encumber stable patrimony the value of which exceeds the minimum limit (c. 1295).

5. To lease church property when the annual lease income exceeds the minimum limit (c. 1297).

6. To lease church property when the value of the leased property exceeds the minimum and the lease is for more than nine (9) years (c. 1297).

Approved: General Meeting, November 1985 Promulgated: Memorandum to All Bishops, June 27, 1986 Reference: http://www.usccb.org/norms/1277.htm

http://www.usccb.org/norms/1277.htm

58

2. Decree of Promulgation

United States Conference of Catholic Bishops United States of America

Without prejudice to the prescript of canon 638, §3, when the value of the goods whose alienation is proposed falls within the minimum and maximum amounts to be defined by the conference of bishops for its own region, the competent authority is determined by the statutes of juridic persons if they are not subject to the diocesan bishop; otherwise, the competent authority is the diocesan bishop with the consent of the finance council, the college of consultors, and those concerned. The diocesan bishop himself also needs their consent to alienate the goods of the diocese. On November 13, 2002 the Latin Church members of the United States Conference of Catholic Bishops approved complementary legislation for the implementation of canon 1292 §1 of the Code of Canon Law for the Latin Church dioceses of the United States. The action was granted recognitio by the Congregation for Bishops in accord with article 82 of the Apostolic Constitution Pastor Bonus and issued by Decree N. 296/84 of the Congregation for Bishops signed by His Eminence Giovanni Battista Cardinal Re, Prefect, and His Excellency Most Reverend Franciscus Monterisi, Secretary, and dated June 3, 2003. On March 31, 2004, a subsequent Decree with the same Protocol Number was issued which granted recognitio to the following for a period of two years:

In accord with the prescripts of canon 1292 §1, the United States Conference of Catholic Bishops decrees that:

1. the maximum limit for alienation and any transaction which, according to the norm of law, can worsen the patrimonial condition is $10,000,000 for Dioceses with Catholic populations of half a million persons or more. For other Dioceses the maximum limit is $5,000,000 (cf. can. 1295).

2. the minimum limit for alienation and any transaction which, according to the norm of law, can worsen the patrimonial condition is $1,000,000 for Dioceses with Catholic populations of half a million persons or more. For other Dioceses the minimum limit is $500,000.

3. for the alienation of property of other public juridic persons subject to the Diocesan Bishop, the maximum limit is $5,000,000 and the minimum limit is $25,000 or 5% of the prior year’s ordinary annual income, whichever is higher.

4. both the maximum and minimum amounts within the region are linked to the consumer price index as determined annually by the United States Bureau of Labor Statistics, and reported by the United States Conference of Catholic Bishops to the appropriate offices of the Holy See and to the Conference members.

59

As President of the United States Conference of Catholic Bishops, I hereby decree that the effective date of this decree for all the Latin Church dioceses in the United States will be April 15, 2004.

Given at the offices of the United States Conference of Catholic Bishops in Washington, DC, on April 15, 2004.

Most Rev. Wilton D. Gregory Bishop of Belleville President, USCCB Rev. Msgr. William P. Fay General Secretary, USCCB

January 2005 The complementary legislation of the Conference regarding canon 1292 §1 which concerns the maximum and minimum sums for alienation of ecclesiastical goods notes that “both the maximum and minimum amounts within the region are linked to the consumer price index as determined annually by the United States Bureau of Labor Statistics, and reported by the United States Conference of Catholic Bishops to the appropriate offices of the Holy See and to the Conference members.” Consequently, the adjusted maximum and minimum sums for 2005 are:

Maximum: $10,330,000 for Dioceses with Catholic populations of 500,000 or more, $5,165,000 for all others (raised from $10,000,000 and $5,000,000 respectively),

Minimum: $1,033,000 for Dioceses with Catholic populations of 500,000 or more, $516,500 for all others (raised from $1,000,000 and $500,000 respectively),

For other juridic persons subject to the Diocesan Bishop the new maximum sum for alienation is $5,165,000 and the minimum is $25,825 or 5% of prior year ordinary annual income, whichever is greater.

Reference: http://www.usccb.org/norms/1292-1.htm

http://www.usccb.org/norms/1292-1.htm

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