BP 11122023 129pm - Flipbook - Page 80
from the moment of collection, not just from the time they are transferred to the
parish/mission/school, and bylaws should be written accordingly. Volunteer organizations should
not operate autonomously and parish/mission/school authority over funds generated should be
clarified both in writing and practice. Pastor, administrator or principal must approve all
fundraisers.
ASSESSABLE V. NON-ASSESSABLE: Pastor, administrator or delegate should contact the
Archdiocesan Finance Office to determine what type of receipts are assessable versus
nonassessable and what type of receipts should be recorded as revenue versus exchange to
maintain consistency. All parish-specific second collections should be approved in writing by the
Archbishop before scheduled. Second collections should not be regarded as free from assessment
unless pastor/administrator requests and obtains approval from the Archbishop in writing.
CONCLUSION The ministry should follow the policies, best practices, and guidelines of the
Archdiocese of Atlanta, as well as federal and state laws. The ministry head has a responsibility
to keep the pastor, parish treasurer and finance council informed about the activities of the
ministry. Good communication is essential to preparing a budget and making financial and
operational decisions. Members of the ministry should be trained and provided ministry specific
written guidelines, as well as access to related best practices and policies of the parish and
Archdiocese.
80
