BP 11122023 129pm - Flipbook - Page 21
PRESCHOOLS
Parish preschools/daycare and schools that offer before and after school care programs are
regulated by the State of Georgia. Contact the Archdiocesan Office of Catholic Schools to
ensure compliance with current State requirements. Parish Preschool Programs - Roman
Catholic Archdiocese of Atlanta | Atlanta, GA (archatl.com) To manage tuition and billing, as
well as minimize the amount of cash collected, the parish should offer a third party electronic
tuition payment application to the parents. Cash collections should be minimized and standard
cash collecting procedures should be followed. The person responsible for maintaining the
student database should not be responsible for collecting tuition and accounting for the preschool
or school. See Financial Guidelines for Preschools.
COUNT PROCESS
See Volunteer Count Room Training Video and Volunteer Count Room Guidelines.
Counters: The Leadership should appoint at least three volunteers to count all of the money
received. Care should be taken to choose counters who are detail oriented and capable of using
an adding machine and have completed a background check through Safe Environment.
Counters should be independent of other conflicting duties: i.e., usher, accountant, record keeper,
finance council member, etc., thus achieving a proper segregation of duties. Counters’ duties
should be rotated periodically. One volunteer should be appointed as lead counter to liaison with
office staff.
Count Supervisor: A trusted individual should supervise the volunteer money counters. The
supervisor’s role includes monitoring counters, answering questions, ensuring proper
documentation and accuracy, assisting in deposit preparation, but not counting. The lead counter
could supervise if properly trained and controls implemented.
Count Schedule and Arrangement: If possible, collection should be counted on Mondays on
the entity’s property in a controlled, secure environment. All counters should sit at one table
facing one another. All counters should be present and ready to count before the money is
retrieved from the safe.
Count Process: A batch processing system should be used to count receipts, as it is easier to
identify errors when counting in the smallest batch possible. Counters should sort by Mass and
collection and further by loose cash, envelope cash, envelope checks, loose checks. Offertory
cash should not be exchanged for split checks, Mass stipends, etc., as the cash cannot be properly
accounted for when agreeing count, deposit, and posting data. Cash collected should be
deposited intact. Counters should count/document split checks as a separate batch. Mass
stipends should be recorded separately along with other miscellaneous receipts and deposited.
Count Sheet: A separate count sheet should be used to document each Mass and collection.
Note: Small second collections could be counted in aggregate for all Masses. Count sheet should
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