Dioc e se of Bisma r c k Pa r ish Se r vic e s Payroll Se rvic - PDF document

10/ 29/ 2019 Dioc e se Of Bisma r c k Dio c e se o f Bisma rc k Pa rish Busine ss Offic e F o rums Pa rish Busine ss Offic e F o rum Spring & F a ll Oc to b e r 24 & 25, 2019 2 L o c a tio ns Cre ssy Ab e rle T o ny Cha p Dioc e se of Bisma r c k Pa r ish Se r vic e s  Payroll Se rvic e s  97 Par ishe s  Ac c ounting/ bookke e ping Se rvic e s – 26 Parishe s  –33 pa r ish c luste r s unde r one pa stor / par oc hial a dministr a tor  Chart of Ac c ounts - 15 non-c luste r e d pa r ishe s   Affordable He ath Care Ac t (ACA) Complianc e  Me dia n pa r ish - 77 house holds (Ave r a g e 120 house holds)  Parish Corporate Board Re solution Approval He lp  L a r g e st pa r ish 2300 house holds  Sma lle st pa r ish 9 house holds  Work Close ly with Inte rnal Auditor – Parish Re vie ws  10 Pa r ishe s on 2 Na tive Ame r ic a n Re se r va tions  Support  Supple me nta l Softwa re & Ac c ounting support  15 Sc hools (11 E le me ntar y, 1 Middle , 3 High)  Othe r support i.e . L e a se s, Pe rsonne l (HR), Prope rty, L e g a l, e tc .  3 Sc hool Syste ms (Bisma r c k, Dic kinson, Minot)  Ad Hoc E ng a g e me nt – “he a ds up”  4 Pa r ish Sc hools  We bsite Re sourc e s, Inte rna l Controls, Be st Pra c tic e s, Polic y, E tc .  Pa rish Me e ting s/ F orums 1

10/ 29/ 2019 Parish Closing of Fiscal Y ear and Parish Resolutions Accounting Periods Targets  2016-2017 – 37 resolutions approved - $57.4m Operating M onth within 2-3 months of current – Importance: Council Reports o $5.4mm parish projects, $51.8m LOC projects, $1.25m campaigns o no alienations Fiscal Year close by J uly 31 – Importance: Corporation M tgs, Annual Reports  Reminder: know the difference between Finance Council and Corporate Board 2017-2018 – 44 resolutions approved - $8m o $4.25m in projects, $3.75mm in campaigns  2015-2016 o alienations – S t. Anthony Donnybrook church, S ts. Peter & Paul  All parishes closed their accounting fiscal year by S eptember Hebron land, S t. Patrick Dickinson house sale (Later became evident more than a few parishes closed prematurely)  2018-2019 – 73 resolutions approved - $12.25m  2016-2017 and 2017-2018 o $5.5m in projects, $6.75m in campaigns and bid approvals 4 parishes each year closed after S eptember 30 th o  o alienations 2 Corson County, S D Cemeteries 2018-2019 o All parishes closed by S eptember 30 th . Dioc e se We bsite Parish We b- Base d Ac c o unting L inks to F inanc ial & Payro ll Re sourc e s a nd So ftw are Suppo rt Informa tion Pa rish unde r F ina nc e Offic e F isc a l • Pa rish Re spo nsib ility Parish Re sourc e s Assista nc e Re vie ws & • Prope rtie s – Pa rish F o rums F o llo w U p F ina nc ia l Be st Insura nc e • Pra c tic e s, Pa rish Post We b site Arc hive Re so urc e s 2

10/ 29/ 2019 Risk Ma na g e me nt & Insura nc e Pro pe rty Co ve ra g e T ype s • *Re plac e me nt Co st ( Re c o mme nd e d ) • *Ac tua l Ca sh Va lue • Va ria b le Ag re e d Amo unt • L ia b ility With De mo litio n • L ia b ility Only * Re vie w e d e a c h ye a r fo r c ha ng e s in va lue b a se d o n m a ny fa c to rs in e a c h zip c o de (i.e . pro pe rty va lue s, c o nstruc tio n c o sts, e tc .) 3

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10/ 29/ 2019 Outre a c h L ia b ility Re c o mme nda tio n Ho te l Vo uc he rs – T o put pa rish in b e st po sitio n fo r lia b ility ha ve a g re e me nt w ith ho te l tha t yo u w ill pa y fo r lo dg ing b ut w ill no t vo uc h fo r individua l. Re mind ho te l tha t the y ha ve rig ht to re fuse lo dg ing . 5

10/ 29/ 2019 Synod F ina nc e s Re sourc e • Cha rt of Ac c ounts Ma nua l • De dic a te d Ac c ounts • Softwa re T Upda te of 2011 Ma nua l ra ining Should F inalize by E nd of 2019 F r . Josh E hli a nd L a ton L ohma nn Pa rish Ac c o unts K E E P I T SI MPL E Only c o nside r de pa rtme nts if individua ls ha ve de pa rtme nt b udg e t re spo nsib ility o the rw ise use sub -a c c o unts Only use a c c o unts tha t a re impo rta nt to yo ur o rg a niza tio n Re vie w a t le a st a nnua lly a nd ta ke a c tio n – ina c tiva te o r de le te 6

10/ 29/ 2019 Mo difie d Ca sh Ba se d De dic a te d Ac c o unts Ac c o unting T ype s • L e ss Co mp lic a te d • Pa ss-thru • No t inte nd e d fo r p a rish • L e ss e mp ha sis fo r d o c ume nting b ills tha t • Sho uld no t a ffe c t a c tivity sta te me nt a rrive within sa me a c c o unting mo nth • O nly te mp o ra rily a ffe c ts fina nc ia l p o sitio n stmnt (a c c rua l), ho we ve r must inc lud e ke y • Re stric te d e xp e nse s no t p a id a c ro ss fisc a l ye a rs • Sp e c ific inte nt o f d o no r • Must tra c k • L e ss e mp ha sis o n fixe d a sse ts a nd • Must re c o rd in inc o me w he n e xp e nse s fo r this d e p re c ia tio n re stric tio n o c c urs • No t GAAP c o mp lia nt • De sig na te d • • By p a sto r/ c o unc il fo r p urp o se REQUI RES tha t rule s b e fo llo we d a nd e ntrie s • I mp o rta nt to re ta in und e rsta nd ing tha t this w a s b e ma d e fo r a c c ura c y o f re p o rting no t d o no r re stric te d inc o me , e xp e nse s, c a sh, lia b ilitie s a nd re c e iva b le s 7

10/ 29/ 2019 DF MC HI GHL I GHT S (Dio c e sa n F isc a l Ma na g e me nt Co nfe re nc e ) Infor mation Parish Re vie ws/ Aud its – • Bismarc k Dio c e se parish re vie w pro c e ss w as hig hlig hte d in Chic ag o Shar ing • At le ast 4 d io c e se s mo ve d to mand ating aud its fo r all parishe s (parish c o st rang e $5k-$12k) F raud / Malfe asanc e • 1 in 10 Churc he s have had financ ial fraud • “ I t c an’t happe n he re ” • Case s are no t d iminishing • “ We truste d that pe rso n to c o unt the o ffe ring .” Re minde r s • No t c ynic al but c o nsc io us and c o g nizant 8

10/ 29/ 2019 E xpa nsio n F und Sta te me nts • Mo nthly – (b e g inning la st fisc a l ye a r) • Sa me a s b a nk a c c o unts • Re c o nc ile mo nthly Othe r • Any prie sts tra ve lling to Mo nta na to a tte nd the o rdina tio n fo r Bisho p-E le c t Ve tte r must: • Re q ue st a le tte r o f g o o d sta nd ing • T ra ve l a t p e rso na l e xp e nse . • T a mp e r-p ro o f b a g s a re no lo ng e r a va ila b le fro m the d io c e se . T a mp e r-p ro o f o p a q ue , se ria lize d b a g s (SECUR-PAK) a re a va ilab le in re a so na b ly lo w q ua ntitie s fro m lo c a l so urc e s o r o nline so urc e s suc h a s Ama zo n, De luxe , Je t, e tc . 9

10/ 29/ 2019 E mplo ye e T e rmina tio ns COMMUNICAT E !! • Be fo re T e rminatio n: T o Dio c e se o r Dio c e se le g al c o unse l ( for lia bility prote c tion) Be ne fits • Afte r te rminatio n • L o g info rmatio n into ParishSOF T Payro ll E mplo ye e tab • No tify o n ne xt payro ll spre ad she e t as w ith any o the r e mplo ye e ad d o r c hang e AL SO F o r Be ne fits e ntry E mail te rminatio ns and ad d itio ns to Sarah Se ibe l. Be ne fits 401K L a ura Hube r • E xisting E mplo ye e s L o o kb a c k e a c h ye a r o n a ve ra ge we e kly ho urs fo r e lig ib ility e a c h Ma y fo r July 1 • I f e mplo ye e wa s no t e nro lle d, b ut wa s e lig ib le , lo c a tio n is no t o nly lia b le fo r re tro a c tive pa yme nts b ut lo c a tio n is a lso re spo nsib le to pa y fo r g a ins o ve r tha t pe rio d o ff b o th e mplo ye e a nd e mplo ye r Sa ra h Se ibe l c o ntrib utio ns. • Co nside ra tio n is b e ing disc usse d fo r pla n c ha ng e to inc e nt e mplo ye e c o ntrib utio ns 10