[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-242634-105":53,"doc-detail-242634-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","financial-procedures-financial-controls-and-related-processes-within-parishes","Financial Procedures - Financial Controls and Related Processes Within Parishes","","Guidelines for the Diocese of Ossory on financial governance within parishes, setting minimum standards for control, accountability, and transparent reporting. The procedures align parish finance committees, officers, and clergy responsibilities with the Charities Act 2009 and the Charities Regulator Governance Code, focusing on preventing fraud and negligence. Coverage includes committee structures, income and payment controls, petty cash, banking and reconciliation, assets, insurance, taxation refunds, fundraising, training, compliance, reporting, budgeting, and audit and external review processes.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/financial-procedures-financial-controls-and-related-processes-within-parishes/242634/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/financial-procedures-financial-controls-and-related-processes-within-parishes/242634.png","ImageObject",442,249,{"name":88,"@type":89},"Genevieve","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-14","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":25},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the financial procedures for parishes in the Diocese of Ossory?","Question",{"text":108,"@type":109},"To establish responsibilities, transparency, and accountability for parish financial controls, improving governance while providing protection against potential fraud and negligence.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the document address income control in parishes?",{"text":113,"@type":109},"It requires robust controls over income, including collection, counting, banking with involvement of at least two people, and procedures for collections, bank debits/standing orders, donations, and monies received directly by clergy or the parish office.",{"name":115,"@type":106,"acceptedAnswer":116},"What reporting, audit, and review requirements are included?",{"text":117,"@type":109},"The procedures require parish accounts and annual accounts, regular reporting to the diocese and to parishioners, annual audits, and an independent external review when the parish priest changes, with additional random audits at the bishop’s discretion.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},242634,1790065358,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":25,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":30,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":140},1374391974585,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","DIOCESE OF OSSORY  \nFINANCIAL PROCEDURES  \nFINANCIAL CONTROLS AND RELATED PROCESSES WITHIN PARISHES  \nRevised and adopted by Diocese of Ossory December 2018  \nINDEX page  \nExecutive Summary 3  \nProcedures 4  \n1.1 Mandatory Finance Committee 4  \n1.2 Finance Committee Membership 5  \n1.3 Tenure 5  \n1.4 Profile and key role 6  \n2. Parish Finance and Administration 7  \n3. Annual Parish Budget 7  \n4. Annual Audit & Auditors 7  \n5. External Review on change in Parish Priest 8  \n6. Control over Income 8  \n6.1 Church Collections 8  \n6.2 Church Collection Boxes—books/newspapers/candles 10  \n6.3 Income received through bank debits and standing orders 10  \n6.4 Donations and Income (bequests etc) received 10  \n6.5 Monies received by clergy or parish office directly 10  \n7. Control over payments 11  \n7.1 Clergy and Staff Salary payments 11  \n7.2 Non salary payments 11  \n7.3 Major expenditure on capital or major repairs 12  \n8. Petty Cash Payments 12  \n9. Bank Reconciliation 12  \n10. Bank Accounts 12  \n11. Borrowings 13  \n12. Assets 13  \n13. Reporting 14  \n13.1 Parish Accounts 14  \n13.2 Annual Accounts 14  \n13.3 Parish Information 14  \n14. Insurance 14  \n15. Tax refund schemes 14  \n16. Parish Fund Raising 14  \n17. Induction Training 15  \n18. Compliance 15  \nAppendix 1. Training 16  \nAppendix 2. Sample Schedule of Meetings during a Financial Year 16  \nEXECUTIVE SUMMARY  \nThe President of Ireland signed the Charities Act 2009 into law on Saturday, February 28th 2009. Some of the provisions of the 2009 Act came into effect on 16th October 2014 with the Diocese of Ossory becoming a Registered Charity. Since then sections of the 2009 Act have been commenced in a phased manner by the Government. Across the country, therefore, this Act has brought about far reaching changes for charities, their governance, financial control and reporting. Under the Act the audited financial statements of the Diocese (combining all parishes) will be published annually. Therefore the Diocese needs to ensure that steps are being taken to assure compliance with the relevant Acts.  \nIn November 2018 the Charities Regulator published a Governance Code which explains the minimum standards a charity should meet to manage effectively and control its financial affairs. 2019 will be a year of learning and preparation, 2020 will be the first year that registered charities are expected to comply with the Code. 2021 will be the first year that registered charities are expected to report on their compliance with the Code.  \nThe Catholic Church in Ireland has implemented procedures on financial controls within diocesesand parishes. These procedures are designed to bring about important improvements in the overall Church governance in this area.  \nThe procedures are not a challenge to the undoubted integrity and trust of clergy and those involved in supporting parish activities, but they are intended, through the identification of responsibilities, transparency and accountability, to provide adequate protection against potential fraud and negligence. Neither are they intended to undermine the juridical status of the Parish Priest in the Code of Canon Law.  \nThe core principles on which these procedures have been formulated are based on Canon law, good business practice, statements of recommended practice for charities and results in sound financial principles and processes, accountability and transparency. The procedures encourage parish clergy, whilst retaining overall and ultimate responsibility for finances, to involve and work closely with Parish Finance Committees and parishioners in the overall effective management of finances and related financial controls within the parish.  \nIn summary the key guiding principles include:  \n• A Parish Finance Committee comprising both clergy and lay people;  \n• Appropriately resourced Parish Officer—either paid or voluntary;  \n• Robust control over income including involvement of at least two people in money collection, counting and banking","cbCait4uidZ6XDn2","https://ap.wps.com/l/cbCait4uidZ6XDn2","pdf",249639,"English","# Executive Summary\n# Procedures\n## 1.1 Mandatory Finance Committee\n## 1.2 Finance Committee Membership\n## 1.3 Tenure\n## 1.4 Profile and key role\n## 2. Parish Finance and Administration\n## 3. Annual Parish Budget\n## 4. Annual Audit & Auditors\n## 5. External Review on change in Parish Priest\n## 6. Control over Income\n## 6.1 Church Collections\n## 6.2 Church Collection Boxes—books/newspapers/candles\n## 6.3 Income received through bank debits and standing orders\n## 6.4 Donations and Income (bequests etc) received\n## 6.5 Monies received by clergy or parish office directly\n## 7. Control over payments\n## 7.1 Clergy and Staff Salary payments\n## 7.2 Non salary payments\n## 7.3 Major expenditure on capital or major repairs\n## 8. Petty Cash Payments\n## 9. Bank Reconciliation\n## 10. Bank Accounts\n## 11. Borrowings\n## 12. Assets\n## 13. Reporting\n## 13.1 Parish Accounts\n## 13.2 Annual Accounts\n## 13.3 Parish Information\n## 14. Insurance\n## 15. Tax refund schemes\n## 16. Parish Fund Raising\n## 17. Induction Training\n## 18. Compliance\n# Appendix","[{\"question\":\"What is the purpose of the financial procedures for parishes in the Diocese of Ossory?\",\"answer\":\"To establish responsibilities, transparency, and accountability for parish financial controls, improving governance while providing protection against potential fraud and negligence.\"},{\"question\":\"How does the document address income control in parishes?\",\"answer\":\"It requires robust controls over income, including collection, counting, banking with involvement of at least two people, and procedures for collections, bank debits/standing orders, donations, and monies received directly by clergy or the parish office.\"},{\"question\":\"What reporting, audit, and review requirements are included?\",\"answer\":\"The procedures require parish accounts and annual accounts, regular reporting to the diocese and to parishioners, annual audits, and an independent external review when the parish priest changes, with additional random audits at the bishop’s discretion.\"}]","Financial Procedures - Financial Controls and Related Processes Within Parishes | PDF",1789192911,6]