BP 11122023 129pm - Flipbook - Page 161
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Funds are always counted as-received:
o In the proper Mass
o In the proper fund (as designated by the donor) to maintain donor intent,
regardless of when the funds are received
o In the proper form (loose cash, loose checks, envelope cash, envelope checks).
Be observant and pay attention to what is going on around you.
Know where to turn for support: the business manager, finance council chairman, parish
treasurer and pastor are available to listen to your concerns. The Archdiocese of Atlanta
also has a Whistleblower Policy (See Employee Policy Manual section 4.8
FRAUDULENT OR DISHONEST CONDUCT & WHISTLEBLOWER POLICY)
Accounting or audit-related issues at the parish/school level (financial mishandling,
fraud, misappropriation, etc.) should be reported to the Archdiocese’s 24 hotline 888437-0764.
THE COUNTING PROCESS:
Offertory and Second Collection Count
Bags are opened by a pair of counters and sorted by cash, envelopes, checks, and other second
collections with both counters sorting cash together before sorting envelopes and loose checks.
Collections are counted in the following order:
o Loose cash
o Envelopes (cash and checks)
o Loose checks
o Non-offertory donations in the offertory bag (mass stipends, capital campaign,
building fund, etc.) should be given to the miscellaneous funds count team for
processing.
▪ Most parishes open second collections prior to counting offertory to pull
offertory envelopes that were included in the second collections bags into
the proper offertory count.
Prepare count sheet noting type of funds (mass day and time/2nd collection/miscellaneous). See
Appendix B for examples of count sheet templates.
Loose cash: Both team counters sort and count cash. All loose cash must be dual counted,
under dual control, and agreed before either counter moves on to counting another type of fund.
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Counter 1: totals by denomination, writes it on the count sheet, and passes the cash to Counter 2
Counter 2: counts the cash a second time and confirms the amount written by denomination on the count
sheet.
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