Section VI: ADMINISTRATION
I OFFERINGS OF THE FAITHFUL
1. The following policy has been determined concerning the offerings of the faithful in the Diocese of St. Paul.
1.2 Ordinary collections:
1.2.1 It is through the Sunday collections that the diocesan and parish church draws the resources necessary to meet all its needs.
1.2.2 Therefore all the faithful who receive any revenue are encouraged to contribute as a minimum offering to the parish church, the first hour of each week from all sources of revenue. This represents approximately 2.5% of their revenue.
1.2.3 This request is addressed to all those earning a salary, to those retired and/or pensioned and to those receiving interest on their investments. It includes young single adults working either full-time or part-time, seasonally or permanently.
1.2.4 It is from the ordinary funds of the parish that monies are withdrawn to meet emergencies and special projects as well as the care of pastoral responsibilities.
1.3 Prescribed collections:
1.3.1 These collections are established to permit help to the Universal Church, and the Canadian and Diocesan Church. They are the means by which people express their response to special needs beyond those of the parish.
· Catholic Missions in Canada
· Needs of the Church in the Holy Land
· Pope’s Pastoral Works
· Needs of the Canadian Church
· World Mission Sunday or Propagation of the Faith
· Youth Camp
· St Paul Diocesan Caritas
· Vocations – Collection for seminarians (Good Shepherd Sunday)
· Northern Mission Support
· Youth Ministries / Camp St Louis / Vocations
2. The biblical attitude of giving the first fruits of one's labour (revenue) goes far beyond the duty of giving towards the administrative needs of the parish. It flows from the duty of ADORATION (acknowledging that God comes first in one's lives) and from one's RELIGIOUS DUTY (returning to God a part of the 100% one has received from Him). The cooperation of everyone, clergy and laity, is needed to become knowledgeable regarding our indebtedness to God and to his church.
3. This rule well applied in one's life, will not normally require other contributions. It is in giving regularly the required portion that the faithful fulfill their duty to support the church in all its aspects.
4. A yearly budget, would demonstrate the anticipated expenses and revenues; and to appeal to one's Christian sense of belonging, ought to suffice to arouse a generous response to these needs.
5. The members of the Parish Pastoral Council and of the Parish Finance Committee, with their pastor, will plan to renew in January of each year, the task of educating the faithful in their stewardship responsibility.
II. DIOCESAN ASSESSMENT
1. Some parish revenues are subject to diocesan assessment, others are exempt.
1.1 Taxable revenues:
1.1.1 All revenues received from the parishioners through ordinary Sunday collections and dues, no matter where or when these contributions are made. This includes Christmas, Easter and New Year collections.
1.1.2 All general donations received from the parishioners.
1.1.3 The diocesan assessment is calculated at 12% of all general collections and non-specific donations.
1.2 Non-taxable revenues:
1.2.1 All other revenue is exempt from imposition. The parish is encouraged to set up a building/maintenance fund. All maintenance fund spending in the excess of $5,000.00 are to be approved by the Bishop.
1.3.1 The parishes authorized in writing by the Bishop to raise non-taxable funds to realize capital projects, contribute in diocesan assessment for the current year, an amount not less than the amount paid the preceding year.
1.3.2 When donations are requested from outside of the parish, a written approval from the Bishop must accompany the request.
SOLICITING FUNDS FROM PARISHIONERS FOR CHARITABLE PURPOSES
All priests, pastoral agents and all parishioners involved in the administration of finances and Sunday collections in the Diocese of St. Paul are to be reminded that, with respect to soliciting, receiving and disbursing funds for charitable purposes, beyond regular and special Sunday collections already approved, the explicit and written permission of the diocesan Bishop is absolutely required before undertaking any such solicitation or reception of funds. A written indication of the purpose of each collection, with the name of the charity and its administrator, address, telephone and fax numbers, and any other pertinent information that may be required, are to be included with all such requests.
All funds collected are to be sent directly to the Diocesan Financial Office. These directives are in conformity with canon 1265-1267 quoted for your benefit, as well as other norms of universal law found in canon 1273-1289.
§1. Without prejudice to the right of mendicant religious, all private juridical or physical persons are forbidden to make a collection for any pious or ecclesiastical institute or purpose without the written permission of their Ordinary and of the local Ordinary.
§2. The Episcopal Conference can draw up rules regarding collections, which must be observed by all, including those who from their foundation are called and are “mendicants”.
§1. In all churches and oratories regularly open to Christ’s faithful, including those which belong to religious institutes, the local Ordinary may order that a special collection be taken up for specific parochial, diocesan, national, or universal initiatives. This collection must afterwards be carefully forwarded to the diocesan curia.
§1. Unless the contrary is clear, offerings given to Superiors or administrators of any ecclesiastical juridical person, even a private one, are presumed to have been made to the juridical person itself.
§2. If there is a question of a public juridical person, the offerings mentioned in §1 cannot be refused except for a just reason and, in matters of greater importance, with the permission of the Ordinary. Without prejudice to the provisions of can. 1295, the permission of the Ordinary is also required for the acceptance of offerings to which are attached some qualifying obligation or condition.
§3. Offerings given by the faithful for a specified purpose may be used only for that purpose.
IV. THE ST. PAUL VOCATION TRUST
(Vocations: i.e. to Priesthood)
1. PURPOSE: This Vocation Trust was established to favour:
1.1 The fostering and development of priestly vocations;
1.2 The maintenance of the priest in his apostolic fervour by studies, sessions, retreats;
2. SOURCES: All monies derived from resources mentioned here-below will be deposited in this special fund to be known as St. Paul Vocation Trust.
2.1 The estate of priests or of lay persons specifically assigned for priestly vocations;
2.2 Gifts received for priestly vocations;
2.3 Honorariums from Masses of bination and trination;
2.4 The collection for vocations generated from Good Shepherd Sunday;
3.1 The St. Paul Vocation Trust is established for the benefit of three groups of people:
3.1.1 For Priests working in the Diocese and for the Diocese, the Vocation Trust will pay for a sabbatical year granted with the approval of the Bishop, all the expenses as follows: the official diocesan salary, Canada Pension Plan and EI, company portion etc., room only, a yearly round trip back to the Diocese (within Canada only), tuition fees and a pre-determined amount for books required for courses taken during the sabbatical year.
3.1.2 For Seminarians in Theology, the Vocation Trust will cover tuition fees, room and board and a fixed allocation for books, but not personal expenses.
3.1.3 For local or national Students in Philosophy: The Vocation Trust does not provide subsidy for this group. It will be the responsibility of each student to pay his way either personally or through a student loan from a public authority. (At this level of learning, the student is comparable to other university students with the same opportunities and the same obligations.)
188.8.131.52 In certain cases, and only after discussion and written approval from the Bishop, a student may apply and receive an interest-free loan for tuition, room and board. The loan is for one school year and must be negotiated yearly. The student with a loan from the Diocese must take proper means to reimburse his loan in a responsible manner.
184.108.40.206 Should a student discontinue his studies for the priesthood, he should make an honorable effort to reimburse the Diocese.
V. PROPERTY INSURANCE
1. Since 1975 the Diocese of St. Paul insures, under a single set of policies, all the properties of the diocese and of the parishes. All of the arch/dioceses of Western Canada form a mutual insurance group called ASSET PROTECTION GROUP for their common protection.
2. The coverage applied to each parish or mission is decided upon by the Parish Finance Committee and the pastor. For an adequate coverage, a periodic evaluation of the properties must be made by the local people, e.g. contractors, professional appraisers or others. When additions are made to the buildings or contents, additional coverage should be requested as soon as possible when protection is desired.
2.1 In the cemeteries, the monuments are the property of the families and not of the parish. They are not protected by diocesan policies against vandalism or loss.
2.2 The small buildings unused for years, and which would not be replaced after a loss, are not insured as a rule unless there is an explicit request made by the pastor/people of that area. The request must be approved by the Bishop prior to any additions to the insurance policy.
3. When a parish building is to be erected or renovated extensively, the diocesan agent should be contacted before construction begins, to ensure the parish is adequately protected, even in the case of the construction being done by an independent contractor. The insurance premiums are paid to "The Diocese of St. Paul" within a month after the invoice is issued.
4. In the case of any kind of loss, the diocesan financial administrator is to be contacted immediately to report the details of the loss.
5. In case of an insured loss that is not replaced, and the parish is not an active community, the cash value collected from the insurance is deposited in the St. Paul Construction Trust (diocesan church building fund), to be used as needs arise.
6. All COMMUNICATIONS concerning insurance are made with the diocesan financial administrator who, in turn, will contact the administration office at Capri Insurance and if required, the Asset Protection Group.
VI. DIOCESAN FINANCE COMMITTEE (RE: Buildings)
1. The Diocesan Finance Committee is established to provide advice to the Bishop and the Council of Priests (or Diocesan Consultors) regarding the following:
1.1 the need of major renovations of existing buildings (major renovations means with a budget equal or superior to 50% (100%) of the annual budget of the parish/mission),
1.2 the need of a new building (the cost of which would be superior to the diocesan imposition paid by the parish/mission the previous year),
1.3 the need for renovation or construction of a "diocesan" structure,
1.4 the planning of such a project, and
1.5 the revision of actual plans and specifications of the project.
2. The Diocesan Finance Committee will be involved as soon as a major renovation or a new building is requested. The committee will study the need of such work and the scope of the project.
3. The Diocesan Finance Committee will follow the development of the project until its final approval and the completion of the work being done
4. The members of the Diocesan Finance Committee will be appointed for a period of three years; their mandate is renewable.
VII. RENOVATION OR DISPOSITION OF CHURCH PROPERTY
1. All parish properties are owned by "Le Diocèse de St-Paul".
2. To build, renovate, modify, dispose of, add to, any property of “Le Diocèse de St-Paul”, the Diocesan Finance Committee must be contacted at the very first step of the project.
3. To dispose of churches: when churches are closed and not to be used for Catholic worship in any foreseeable future, the Bishop must be consulted before any commitment is made.
3.1 The church must be stripped of any and all religious articles before it is closed permanently.
3.2 The local people must be consulted as to the future use of the property, and their reasonable reactions must be considered.
3.3 Preferred future use must go to Catholic worship in another locality, then to worship by another Christian community, and perhaps for secular purposes if morally advisable.
3.4 When advisable, the church may be demolished.
4. To dispose of other properties, not to be used again by the Catholic community, we can foresee:
4.1 The rental or lease of such property for any acceptable use;
4.1.1 All revenues proceeding from mineral rights (the production from wells or surface rentals) are the property of the diocese. They will be deposited in the St. Paul Construction Trust (to be loaned eventually to parishes who need funds for building or renovation;
4.1.2 If the proceeds come from a property in an active parish, they will remain in the parish accounts;
4.2 The sale of such property, in which case the proceeds of the sale will also be deposited in the diocesan account, unless the property is in an active parish.
5. Other parish property: documents of all kinds like parish records, bulletins, financial reports, cancelled cheques, etc. are to remain parish property and must not be removed or destroyed with the change of personnel. No liturgical property can be sold. Religious property such as pews, altars, crucifixes, etc. cannot be sold or disposed of without the express written permission of the Bishop.
VIII. SPECIAL PROJECT DEFERRALS
The diocese recognizes that special projects and renovations may take longer than 1 fiscal year to complete. Often special collections or fundraisers are held to generate revenues to help facilitate these special projects. The diocese will allow funds to be deferred and used until the project has been completed. However, these funds cannot be held indefinitely. Deferral of funds must be requested through the Bishop. In addition, the request must be accompanied with the following:
a. Project timelines and parameters (should not exceed 3 years)
b. Project budget
c. Sources of revenue
Extensions to project deadlines may be granted by the Bishop. If the funds have not been used after the 3rd year, they will be reclassified as revenue to the general donation account and then will be subject to imposition at the current levy rate. Long-term projects such as building construction/renovations will house the funds in a separate building investment account until the commencement of the project.
Section VII: FISCAL POLICY
The Second Vatican Council reaffirmed that the church is both a visible society and a spiritual community, both an earthly church and a church enriched with heavenly things. But the church visible and the church invisible are not to be considered as two realities, but as one, formed from a divine and human element (see Lumen Gentuim 8).
To pursue her mission in the world, the church therefore needs to acquire and administer temporal goods (see canon 1254).
Faithful to gospel teaching, administrators of church goods are bound to carry out their responsibilities as true stewards: “to fulfill their function with the diligence of a good householder”
(Canon 1284 §1). According to Canon 1284, the duties associated with their stewardship include:
· Safeguarding assets entrusted to their care;
· Observing the requirements of both canon and civil law;
· Respecting the will of donors;
· Collecting and recording income accurately;
· Paying liabilities in a timely manner;
· Investing surplus income with the consent of the Bishop;
· Keeping well organized books of receipts and expenditures;
· Drawing up an annual report; and
· Maintaining and protecting documents and records.
The policies and procedures in this manual are intended to assist those entrusted with these responsibilities and those who assist them.
2. PARISH FINANCE COUNCIL GUIDELINES
a. As required by Canon 537, a Parish Finance Council (PFC) is to be established in every parish.
b. It will be the duty of the PFC to assist the pastor in the administration of the goods of the parish. (c.537). The PFC’s role continues under a parish pastor.
c. In all juridical matters, the pastor acts in the person of the parish. It is his responsibility to ensure that the goods of the parish are administered according to Canons 532, 1281-1288 and according to diocesan regulations.
d. The PFC is comprised of the Pastor, who always presides, and at least three to five lay persons appointed by him.
3. PARISH BOOKKEEPING
All diocesan, parish and mission bookkeeping is managed and performed as coordinated by the diocesan finance office. The parish secretary or delegate is responsible to work directly with the finance office to ensure all financial matters have been properly accounted for and reported. The diocesan finance staff oversees all of the necessary functions required for the accounting of the parish finances. Financial management and budget preparation for each parish and mission remains at the parochial level. The parish pastor governs the financial matters of the parish with guidance from the parish finance council as required. All financial expenditures over $5,000.00 are to be approved by the Bishop. All parish and mission financial records are held at the diocese office. This includes all payables, receivables, bank statements, cheques and deposit books.
· Each parish and mission is responsible to ensure all invoicing and expense claims are submitted to the diocesan finance office for processing in a timely manner.
· Requests for payments are to be sent attention of the accounts payable department. All requests are to be reviewed and authorized by the parish pastor prior to sending to the diocese. This is inclusive of all missions under his responsibility.
· Payments will be paid within a 1 week period of receipt. Processing time is dependent on the availability of authorized cheque signers.
· The diocese is responsible to provide all materials, software, postage and labour necessary to perform the bookkeeping function for the parishes and missions.
· Revenues such as offertory collections, donations, rent, resource sales and cemetery plot sales are managed and accounted for at the parish level. Offertory collections continue to be counted, deposited and reported by either the parish secretary or pastor appointed delegate of the parish as per cash guidelines.
· Revenues are recorded on the monthly collection form provided by the diocese. At the end of each month, this report is submitted to the diocese finance office to be posted in the parish books. The parish secretary or delegate will work with the diocesan finance staff to ensure all revenues are properly recorded and that national and diocesan collections are accurate and disbursed accordingly.
NOTE: If a collection occurs on the last day of the month, the revenues are recorded in that given month even if the funds aren’t deposited until the following month.
· The bank statements for all parish and mission bank accounts are directly forwarded to the diocesan finance office. The finance staff ensure that all bank activity balances with the figures posted to the accounting system. If any discrepancies are discovered, they are discussed with the parish secretary or delegate. If the matter is not resolved, the parish pastor and financial administrator will be asked to assist.
· Once the bank statements have been reconciled, a copy of the reconciliation reports are filed along with the bank statement.
· The diocese, parishes and missions are generally not GST registrants because the sales of their goods and services usually does not exceed $50,000 (this is the threshold assigned by CRA). If the income from sales exceeds $50,000, then the diocese, parish or mission will be required to become a GST registrant and must charge GST on the sale of goods.
· Although the diocese, parishes and missions do not charge GST, they are still required to record the amount of GST paid on purchases. Religious organizations are eligible to apply for a public service body rebate at 50% of the total GST paid. This rebate is filed semi-annually by the diocesan finance office. The other 50% of GST is expensed to the relevant account for the purchase.
After the bank accounts have been reconciled and all financial postings for the month have been recognized, financial reports are provided to the parish for review. The parish receives a series of reports that are shared with the parish pastor and members of the finance committee as the pastor sees fit. The following reports are provided to the parish on a monthly basis:
· Year to date balance sheet
· Profit and loss for the month
· Year to date profit and loss
· Year to date general ledger
· Profit and loss by class (for parishes that use classes)
· All financial records are maintained and stored at the diocese office in accordance with the legislated record retention requirement outlined by the Canada Revenue Agency (CRA). CRA requires that all accounting records used to verify income and expenditures be kept for a minimum of 6 years from the end of the last fiscal period to which they relate. This is retention for a total of 7 years.
· The following records are to be kept for the life of the parish plus a minimum of two years after the charitable registration is revoked:
(December 31 Balance Sheet and Profit and Loss Statement)
General Ledger (or detailed list of financial transactions for the year)
Annual Parish Report completed for the parish each year
Minutes of meetings of the Finance and Pastoral Councils
All records of any donations received that were subject to a direction by a donor
All records relating to purchase and sale of parish land and buildings such as Real Estate contracts, purchase and sale invoices, title deeds and property tax assessments including legal descriptions
The following records are to be kept for seven years:
Bill payments and supporting documentation, including the cheque stub;
Sales invoices (if applicable);
Bank statements and cancelled cheques;
Documents detailing the individual donations corresponding to the bank deposit;
GST filing and supporting documents;
CRA payroll filing and supporting documents;
Charity return and supporting documents;
Inventory listing; and
Charitable receipt copies from the end of the calendar year in which the donations were made.
· Donation envelopes need to be kept only as long as the parish requires them. The diocesan finance office recommends that donation envelopes for the previous year be kept until tax receipts for that year have been issued. A paper trail must exist showing the individual donations that add up to the bank deposit in the general ledger. CRA does not require the envelopes.
· The diocese pays a monthly activity fee for all the diocesan, parish and mission bank account activity. This does not get charged back to the parishes or missions. In addition, the diocese does not charge an administration fee to the parishes for the bookkeeping services provided by the diocesan finance office. Costs associated include labour, supplies, postage, accounting software and overhead.
· NOTE: Parish and mission cheques and deposit books are ordered through the diocesan finance office and will be paid directly from the parish or mission bank account. The cheques and deposit books are kept in the diocesan finance office.
4. BANKING POLICY
The approved banking institution for the diocese and all parish and missions of the diocese is the Royal Bank of Canada (RBC). All of the RBC accounts are consolidated under one umbrella. The advantage of consolidation includes secured overdraft protection and more cost efficient banking fees. All parishes and missions are required to have a general chequing account with the RBC.
PROCEDURE: Each parish may have two bank accounts.
The first account:
· Must be with a Royal Bank of Canada and shall be used for paying day-to-day expenses. Where there is a Royal Bank in the community or a Royal Bank that is easily accessible, the same account should be used for depositing all monies received in the collections.
The second account:
· Where a Royal Bank branch is not easily accessible, another convenient bank will be used to deposit monies on a regular basis. However, funds will be transferred from this account to the Royal Bank of Canada account as soon as possible and at least on a monthly basis. The cash flow is monitored by the diocesan finance office and funds are transferred as needed upon completion of the monthly bank reconciliations.
· Alternative bank accounts may be requested through the Bishop’s Office in writing with an explanation regarding the necessity of the account. Under no circumstances is a parish or mission allowed to operate a bank account outside the accounts approved by the Diocese.
· Any funds that are not required in the near future must be invested with the Diocese of St. Paul. The diocesan finance office monitors the available funds in the chequing account. If there is a shortfall or surplus, funds will be invested or divested as needed. All bank accounts must maintain a positive balance. If a parish or mission is unable to maintain a healthy bank balance and does not have adequate investment funds to support the ongoing operations, additional fundraising initiatives will be mandatory.
Only the Bishop of the Diocese of St. Paul can grant an exception to the above.
Cheque signing authority is assigned by the Bishop. All parish and mission bank accounts have a designated cohort of authorized signers as follows:
· The Bishop of the St. Paul Diocese
· The Vicar General of the St. Paul Diocese
· The Chancellor of the St. Paul Diocese
· The Financial Administrator of the St. Paul Diocese
· A St. Paul Diocese financial office representative
Two cheque signers are required on each cheque
5. CONTROL GUIDELINES FOR CASH COLLECTIONS FOR PARISHES
The Christian faithful are obliged to support the church so that what is necessary for divine worship, apostolic and charitable works and reasonable support of ministers is not lacking.
An offertory collection will be taken up at all masses on Sundays and Holy Days of Obligation.
Special collections authorized or mandated by the Bishop are usually taken up as a second
Collection. Special collections are to be used exclusively for the purposes stated.
All special collections require the Bishop’s authorization. Parishes are to ensure that proper authorization is obtained prior to the initiation of the special collection.
NOTE: Collections are not taken at funeral masses or weddings.
Cash is a highly negotiable and portable asset that must be safeguarded just as all other assets of the parish or diocese.
The purpose of developing control guidelines for cash collections is to ensure that:
· all cash received has been deposited
· revenues received are recorded accurately
· cash is safeguarded against loss or misappropriation
· personnel involved in the handling of cash are protected
· risk of loss or misappropriation is minimized
Cash receipts are defined as cheques or other negotiable instruments as well as legal tender. These guidelines endeavor to take into account the differences in size and complexity of the various parishes within the Diocese of St. Paul.
PROCEDURE AND INTERNAL CONTROLS:
· Several functions are required in order to safeguard the offerings. They are as follows:
1. the collection of cash
2. the receipt and the deposit of cash
3. the maintaining of records for donations and for deposits of cash received.
· Where possible, each of these functions should be handled by a separate group of individuals or by a different individual. No one individual including the Pastor, shall have access to the collection prior to and during counting. Cash handling and collection reporting shall be performed by separate individuals.
· Once the offering has been collected, the contents of the basket should immediately be placed in a secure, preferably locked cupboard or area with restricted access. Two parishioners should perform this task. The priest or parish council must assure themselves that any individual who handles cash within the parish is trustworthy.
· As soon as possible after the collection, details regarding donations should be recorded, the cash receipts should be counted and the cheques should be stamped “For Deposit Only”. A control total should be prepared. A control sheet should then be signed and dated by the two individuals who counted the cash. Ideally two individuals who will not be responsible for the preparation of the deposit or for the deposit itself should perform this function. Refer to Appendix A for a copy of the control sheet.
· A pastoral agent, secretary or priest should then prepare the duplicate deposit and ensure that totals match those of the control sheet. The individual preparing the deposit should then sign the deposit, take it to the bank, and the duplicate receipt should then be stamped by the bank and kept on file for audit purposes. Recording of the funds will align with the procedures outlined in the revenue section of Parish Bookkeeping.
· Only a minimum of cash should be kept on hand and where possible, night depository is recommended. Transportation and deposit of money should be varied so as not to create a regular pattern of transferring funds from the church to the bank.
· The collection of offerings and the counting of cash should be done on an unpredictable, rotational basis in order to ensure that funds are not misappropriated and the priest or the Finance Committee should periodically undertake a comparative review of collections received. Any changes or discrepancies should be noted and corrective actions taken if necessary.
· All cash received in the collection plate should be deposited and not used to pay invoices or expenses. Invoices are to be paid for by cheque or from petty cash rather than from direct withdrawal from the collection.
· The parish secretary or an approved parish delegate will record the deposit information on the collection form template provided by the diocesan finance department. This form is to be emailed or faxed to the diocesan finance department no later than 1 week after the prior month’s closing.
· It is the responsibility of the parish council or of the parish finance committee
· to recognize that cash is an asset and that proper safeguards must be in place in order to protect this asset. Procedures followed should be examined regularly in order to assure optimum security for the asset and protection for those handling this asset. These procedures should be re-examined from time to time to ensure that they are still adequate.
· These procedures represent the optimum method of handling collections and are for guidance only. Each parish should examine their specific situation in developing internal controls in the collection of cash.
Pre-authorized Debit/Credit Collections:
· Electronic methods of offertory collections can be implemented for parish collections. This can be set up with RBC Express through the diocesan financial administrator. Contracts with parishioners are established and monthly pre-authorized payments are set up for each donor. It is highly recommended that all Pre-authorized payments are collected only at the beginning of the month as it is much simpler to administratively manage.
6.0 FUNDRAISING INCOME
All parishes and missions are encouraged to find ways of raising funds in order to assure the viability of the parish on a continued basis. These funds are to be gathered in such a way as to be morally and civilly responsible. Fundraising and donations derived from gaming sources sanctioned by AGLC such as casinos and bingos is strictly prohibited.
· The income is to appear as a heading on the Profit and Loss Statement of the parish. Below this amount a sub-heading listed as an offset account is to be listed so that the net amount of the two items will be a net income that is subject to diocesan imposition.
An example of this would be:
Social Functions $500.00
Less Associated Costs -$400.00
Net Profit $100.00
· In the example above, the parish raised $500.00 from its function. However, it cost $400.00 to pay for the expenses related to this function.
· Associated costs or expenses are defined as any cost that is directly related to the function. These costs would not be incurred if the function had not been held. Included may be advertising, purchase of food or other products needed to carry out the function, labor costs if these are directly related to promoting and preparing or attending to the event. Invoices are required for all associated fundraising costs.
· Diocesan imposition is payable only on the net proceeds of the fund-raiser or in this example $100.00 and would not be paid on the total revenue received for the function.
· Fundraising events such as galas, dinners and concerts are beneficial in way of supplementing parish income. The following are requirements for fundraising events:
· The parish is to establish a fundraising event committee. The pastor along with the committee chairperson will manage the event with guidance from the committee.
· A detailed budget must be prepared and provided to the diocesan financial administrator prior to commencement. This will be reviewed and given to the Bishop for final approval.
· If the event is in partnership with another organization, the criteria and parameters must be established. It must be clearly advertised as to who is hosting the event and how the funds derived from the event will be used.
· If the event is shared with another organization, it is recommended that the financials for the event are accounted for through the parish books.
· Avoid conflict of interest. If a committee member is also a volunteer with a partnering organization, they should only represent one organization and not both.
· If an organization volunteers to assist with the fundraiser, a small donation not to exceed 10% of the profit, could be given to the volunteer organization.
· A list of donated items for auctions/prizes must be kept along with the list of the successful bidder/winner.
· Do not take funds from revenues to pay expenses. A proper paper trail is required. All reimbursements for purchases must be accompanied with receipts authorized by the parish pastor.
· Ensure that any permits required are purchased prior to the event such as a liquor permit.
· Adhere to the counting and collection policy.
· Periodically remove excess cash from cash boxes, have 2 people count and securely store the funds until the event is over.
· Donation receipts can be provided to participants and donors of items for auctions/prizes. The Charities Directorate formula regarding split receipting and advantages must be adhered to. A full guideline regarding proper receipting can be found on the government website at: www.ca/charities-giving
7.0 PERSONNEL AND PAYROLL
Payroll is processed through a centralized pay system in the diocesan finance office. All diocesan clergy, parish support staff and diocesan curia are paid on a monthly basis.
· Hiring of parish employees and personnel management is maintained at the parochial level. Diocesan staff are managed through the Bishop’s Office.
· All new hires are to be provided with an employment contract along with a schedule outlining the job description and expectations. A copy of the diocesan employment agreement template can be requested from the diocesan finance office. Two signed copies of the contract are to be produced; 1 for the employee and 1 for the parish. The parish pastor must sign the contract on behalf of the parish.
· Additionally, all new hires are required to complete a TD1 and TD1AB. These forms can be requested from the diocesan finance office or found on the CRA website at: https://www.canada.ca/en/revenue-agency/services/forms-publications
· Copies of the employment contract and TD1 forms along with a copy of the employee’s banking direct deposit form or void cheque is to be forwarded to the diocesan financial administrator.
· Each employee is required to provide a personal email address. Monthly pay stubs are emailed directly to the employee.
· Payroll is completed in alignment with the AB Employment Standards current regulations. These regulations can be found on the AB Government website at: https://www.alberta.ca/employment-standards.aspx
· Payroll is released on the 25th day of each month. If the 25th is on a weekend, the pay is released on the Friday before.
· All staff paid on an hourly basis are required to submit a monthly time sheet. See Appendix B for the time sheet template.
· Salaried employees are paid from the first of the month to the last day of the month. The hourly staff are paid from the 16th of the month to the 15th of the following month.
· Time sheets are to be submitted to the diocesan financial administrator within 3 days of the cut-off period. Adequate time is required for calculating the payroll. Payroll must be uploaded for direct deposit 3 days prior to pay day. If time sheets are not submitted in a timely manner, the employee’s pay will not be processed through direct deposit. A cheque will be mailed directly to the employee.
· Time sheets must be signed by the parish pastor for all parish employees or the curia department supervisor for all curia staff.
· Statutory holidays and general holiday pay are paid in accordance with the current Alberta Employment Standards.
· Requests for specific payroll deductions such as fee reimbursements or clergy pension contributions must be done in writing attention to the diocesan financial administrator.
· Pay stubs will be emailed to each employee on a monthly basis. Questions and concerns regarding payroll can be directed to the diocesan financial administrator.
Clergy Payroll and Pension:
· Clergy receive remuneration consisting of a base salary along with an allowance provision for housing and cellular phone. Refer to Appendix C for the current remuneration.
· Clergy are eligible to file a T1223 (Clergy Residence Deduction) on their annual tax return. Clergy may also elect to file a T2200 for use of their personal vehicle. These forms can be requested from the diocesan financial administrator
· Religious Order clergy who have taken the vow of poverty will not have income tax, Employment Insurance (EI) or Canada Pension Plan (CPP) deducted from their pay.
· CPP deductions cease for priests who have reached the age of 65.
· Pension payments for retired clergy are generated in alignment with the monthly payroll and are directly deposited into the clergy member’s bank account.
T Slips for Income Tax Purposes:
· All T4 slips for employment income and T4A slips for pension and other income are produced and submitted through the diocesan finance office. T4 and T4A slips are mailed out as per the prescribed CRA deadline.
· Taxable incomes such as housing, cellular allowances and health insurance premiums are included on the T4 slips.
· T4 and T4A slips are issued to Religious Order Clergy, as required by CRA.
Worker’s Compensation Board Insurance (WCB):
· Worker’s Compensation Board Insurance (WCB) is not mandatory for religious based organizations. Parishes can choose to buy this insurance as a provision for their lay personnel. The premiums are quite low and affordable. Clergy are not included in WCB coverage.
· WCB returns are filed by the end of February each year. The diocesan financial administrator files the returns on behalf of the parishes.
Departure from Employment:
· Separation papers otherwise known as a Record of Employment (ROE) are provided to all lay personnel upon departure of employment. Notice of termination or resignation is to be provided to the parish pastor. The pastor will forward this information to the diocesan financial administrator for processing.
· ROE papers will be processed and submitted to the government in accordance with CRA’s requirements.
8.0 TRAVEL TO DIOCESAN MEETINGS AND CONFERENCES
Laypersons are encouraged to attend various committee meetings or conferences on behalf of the Diocese of St. Paul as a participant. The diocese recognizes that costs may be incurred while traveling within our diocese for meeting or conference purposes.
· Lay persons attend diocesan committee meetings at the invitation of their Bishop. These committees include finance, liturgy, building, youth and pastoral council. In addition, lay persons may also be asked to attend pastoral or youth conferences.
· Each person invited to attend a meeting or conference may submit an expense claim. This claim could include mileage or fuel receipts, meals, incidentals such as parking and required hotel accommodation where there is no option to be housed in diocesan or parish accommodations.
· The current mileage remuneration shall be reimbursed at the rate of
· Forty-five cents ($0.45) per kilometer.
9.0 GIFTS TO PASTORAL AGENTS, EMPLOYEES OR VOLUNTEERS
The diocese recognizes that parishes may want to recognize the work done by pastoral agents, employees or volunteers in a special way. A gift may be provided at the discretion and judgement of the parish pastor.
Long Term Volunteers:
· The diocese will allow parishes to make gifts of up to $150.00 for long-term volunteers from the parish funds. Long-term volunteers are defined as those individuals who have volunteered for the parish for more than five years.
Short Term Volunteers:
· Any gifts to short term volunteers should reflect the length of volunteering and the time spent as a volunteer. There are no set fees but it must be noted that no more than $150.00 should be spent on long-term volunteers thereby necessitating a lesser amount based on service for short-term volunteers.
· The parish must have the approval of the parish finance committee before recognizing volunteers an approval must be sought for the expenditure of parish funds.
10.0 GRANTING OF CERTIFICATES
Certificates of sacraments received can be provided to individuals. However, we must recognize the importance and confidentiality of such documents. A signature and seal are required to formalize the document. Note that these records are for sacramental purposes and not for genealogical purposes.
· Application for a baptism, confirmation or marriage certificate must be received in writing via fax, mail or in person. The individual making the request must sign the application.
· Certificates for baptism, confirmation or marriage will only be granted to the individual named in the certificate or to the parent of the named child.
· If an application is made on behalf of a living third party, permission must be obtained from the third party before a certificate will be released. The third party must grant permission in writing or must provide a phone or facsimile number where permission may be obtained verbally.
· In order to obtain a certificate of burial, a copy of the death certificate may be requested.
· Information that appears on a death certificate from Vital Statistics
· includes the name, age, date of death, place of death, sex, marital status and registration number.
· A $30.00 fee shall be charged for each search unless it is for sacramental purposes where no fee is to be charged but the certificate is given to the parish making the request.
· Each search shall be conducted privately and confidentially. The individuals shall be asked to return or to wait in another room for the data to be prepared.
· Should permission or death certificate fail to be provided, the application may be denied.
· Other factors arising in other situations will be examined on a case-by-case basis.
· The bishop or his designated representative shall make a decision as to whether a certificate can be issued.
· Certificates can be granted for information only. All certificates are to be signed and sealed. Refer to the following Appendices for copies of the Certificate Applications:
· Baptism Certificate Application (Appendix D)
· Marriage Certificate Application (Appendix E)
· Burial Certificate Application (Appendix F)
11.0 SPENDING LIMITS AND SPECIAL FUNDS
In order for the Bishop be informed and knowledgeable about the operations of parishes within the diocese, he must be approached whenever any expenses beyond the ordinary expenses such as utilities, snow removal, minor repairs or acquisition of liturgical supplies are required.
Each parish must be able to manage their finances in such a way as to ensure that day-to-day ordinary expenses are met. The parish along with the parish finance committee, must budget for ordinary maintenance or replacement of assets as well as renovations or improvements to the parish property.
· Each parish is responsible to prepare an annual budget and to maintain fiscal responsibility.
· The maximum spending limit without seeking approval from the Bishop is $5,000.00. Anything above the $5,000.00 threshold must be submitted to the Bishop in writing for his consideration. If necessary, the Bishop will consult with the Diocesan Finance Committee. A written response from the Bishop or his delegate will be provided to the parish pastor.
· Establishment of a parish building fund is highly encouraged. This fund will act as a contingency fund in the event that major building repairs or renovations are required. Revenues earmarked for the building fund will be held in an equity account on the balance sheet until needed. They are considered free of imposition. However, the parish must be in a fiscal year surplus before funds can be set aside for reserve projects. If the parish is not in a fiscal year surplus, the building fund will be used to offset any overages on the operation costs. The funds required to assist with the operation costs will then be imposed at the current levy rate. At year-end any residual funds remaining from this fund will be set aside in the building fund. The residual funds will not be imposed.
· Cemeteries are held in perpetuity. They will forever remain the responsibility of the parish and/or diocese. The diocese recommends that each parish establish a separate investment account for the maintenance and care of the cemeteries within the jurisdiction of the parish. At year end, 50% of all plot sales will be invested in a cemetery perpetual investment count held with the diocese. The interest shall be used for the maintenance and upkeep of the cemetery.
12.0 CHARITY RECEIPTS AND CHARITY RETURNS
Tax receipts may be issued for gifts given to the parish providing the following criteria have been met:
The gift is given directly to the parish by the donor;
The gift is given freely without obligations;
There is a transfer of property, such as cash or equipment; and
The gift is made without any benefit to the donor or anyone designated by the donor.
A registered charity can issue an official donation receipt only to the individual or organization that donated the gift. The name and address of the donor must appear on the receipt.
A charity cannot issue an official donation receipt in the name of anyone but the true donor.
A receipt cannot be issued to a group of individuals. For example, if a group of people donated a piano to the parish, a tax receipt could not be issued. If, on the other hand, that same group of people donated cash to the parish, a list of the donors with their names and addresses and the amounts that they donated should accompany their cash donation, as the parish can issue receipts to the individual donors.
The gifts must be made directly to the parish. Receipts cannot be issued to individuals who have paid for goods or services on behalf of the parish. Individuals who have paid for these goods and services should be reimbursed for their expenses.
In addition, donors cannot choose the beneficiaries of their donations. Donors can stipulate that the gift be used in a particular program as long as no benefit accrues to the donor and anyone who is not at arm’s length with the donor.
Donations must be dated according to the year in which the gift is actually made. If a gift is dated, mailed and postmarked before December 31, but received in the parish after December 31, the parish can issue a receipt using the postmarked date as the date the gift was received. If the gift was postmarked after December 31, then it is considered to have been received in the new calendar year.
Gifts-in-kind not accompanied by objective evidence as to their value, such as a purchase receipt, but which are estimated to be valued over $1,000, shall be professionally appraised.
· Charity receipts for donations and offertory collections, including special collections, will be issued by the parish designate. The receipt must include all of the information required as prescribed by the Charities Directorate. Refer to Appendix G for an example of an acceptable charity receipt. There are 4 different types of charity receipts as follows:
· Cash gift no advantage – Example: A donor makes a cash gift of $20. The donor, or any other person associated with the donor, has not and will not, receive an advantage for the gift. So, the amount of the gift and the eligible amount of the gift are both $20.
· Cash gift with advantage – Example: A donor pays $50 to attend a fundraising dinner and receives a meal valued at $20. The amount of the advantage ($20 meal), must be subtracted from the amount of the gift (the $50 to attend the dinner). So the eligible amount of the gift is $30.
· Non-cash gift no advantage – Example: A donor makes a gift of a piece of artwork with an appraised value of $1,500. The donor, or any other person associated with the donor, has not and will not, receive an advantage for the gift. So, the amount of the gift and the eligible amount of the gift are both $1,500.
· Non-cash gift with advantage – Example: A donor gives a charity a house valued at $100,000. The charity gives the donor $20,000 in return. The amount of the advantage ($20,000) must be subtracted from the amount of the gift (the $100,000 value of the house. So the eligible amount of the gift is $80,000.
· The parish pastor is responsible to review the receipted amounts and sign each receipt.
· All donations/offertories are to be recorded in an approved software program such as Parish Friendly or Acolyte. In small parishes where software is not available, a manual ledger must be maintained with the donor’s name, address, purpose of donation and amount gifted.
· Returned funds, such as NSF cheques, must be properly accounted for and reflected in the total amount on the charity receipt.
· A gift in-kind is a donation that is not monetary. It is a donation of a good. The Charities Directorate outlines many rules and regulations regarding gifts in-kind. Refer to the website at www.ca/charities-giving.
· Determining the fair market value of goods donated can be complicated. The diocese recommends that the parishes are cautious with gift in-kind donations. The donation must be something that the parish needs and would otherwise have been purchased. The parish pastor and parish finance council should be consulted prior to accepting a gift in-kind. Additionally, the diocesan financial administrator should be notified as the gift in-kind donation will be recorded in the parish books.
· Once all receipts have been recorded and issued for the calendar year, a copy of a summary list of the total amount of receipts issued must be submitted to the diocesan financial administrator. This list must include the recipient’s name and total amount receipted for the calendar year. The deadline for submission is no later than March 31.
· Only charitable donations are to be included on the charity receipt. If an individual purchases something from the parish, this is to be receipted on a separate receipt. The parish can purchase a blank receipt book or generate an electronic receipt for this purpose.
· Mismanagement of charity receipts is a serious offence. A charity could lose its charitable status if there are issues with the management of charity receipts.
13.0 SHARING OF COSTS FOR PRIEST FOR A PARISH OR MISSION
The operations of a parish has both a spiritual and a temporal side. The priest is usually located in one parish but serves many missions around. The secretary, pastoral agent or administrative assistant is usually located in the resident parish and assists the priest in the administration of the parishes and missions.
Often, additional financial costs are incurred for parishes that serve missions. Missions are required to share certain costs associated with the delivery of pastoral services. Cost sharing is to be based on the total costs that include utilities and residential costs, transportation allowance, vehicle expenses, salaries and benefits for the priest and for staff, and office supplies and equipment.
· Costs shall be shared based on the general collection of the previous year. A new calculation reflecting costs as listed above of the previous year shall be prepared once all accounting entries for the previous year have been recorded. The diocesan financial administrator will calculate the shared costs and each parish will then be provided with a copy of the allocations for the fiscal year.
· Cost sharing shall be calculated by adding general collections of each parish or mission together. The collection of each shall be divided by the whole and the percentage allocation shall be applied to the total costs as determined above.
The diocesan financial office can be of assistance in the allocation or review of costs. Example:
Cost of the parish:
Utilities for rectory $ 3,500.00
Vehicle Expenses and Vehicle Allowance $ 8,000.00
Salaries and Benefits – Clergy $25,000.00
Salaries and Benefits – Lay Personnel $20,000.00
Office Supplies and Equipment $ 2,500.00
Annual Collection Percentage Share
Parish Annual Collection $ 60,000.00 60% $35,400.00
Mission 1 $ 30,000.00 30% $17,700.00
Mission 2 $ 10,000.00 10% $ 5,900.00
Total $100,000.00 100% $59,000.00
NOTE: Allocations are subject to change by the Bishop
14.0 POLICY DEALING WITH MASS OFFERINGS AND INTENTIONS
In dealing with mass offerings and intentions, one must honor both the laws of the Church and the laws of the country.
The following are important reminders of the regulations dealing with mass offerings and intentions.
In Matters Dealing with Canon Law
1. Canon 946 states: The Christian faithful who make an offering so that the Mass may be applied for their intention contribute to the good of the Church and by their offering take part in the concern of the Church for the support of its ministers and works.
2. “To apply the Mass for their intentions” is defined as meaning that the celebrant cannot accept more than one offering for one Mass.
3. The priest may celebrate for his personal intentions, a total of twelve (12) Masses of Bination or Trination per year to meet certain personal obligations of charity; however, he is not entitled to stipends for these Masses.
4. Masses of Bination and Trination are permitted within the Diocese when required for pastoral reasons. One may not, however, celebrate four (4) Masses on the same day, either by exception or habitually.
5. All priests, whether diocesan or religious, binate or trinate for the intentions of the Bishop. If the priest celebrates a second or third Mass for a particular intention, he remits the amount of the stipend to the Chancery Office. On Christmas Day, the additional offerings may be retained by the celebrant. (Canon 951.1)
6. Quarterly, the priest forwards to the Chancery Office, either the special form indicating the Masses celebrated for the Bishop’s intentions, or the stipends received.
7. Stipends are not to be applied to Masses of bination or trination celebrated within the context of a concelebration.
8. In parishes where priests have a surplus of Mass stipends, they are invited to send them to the Chancery Office for re-distribution among priests. A priest ought not to keep mass stipends for more than eight (8) months in advance.
Collective Mass Intentions:
· Single Masses may be celebrated according to a “collective” intention only when the people making the offerings have been previously and explicitly informed of this and have consented that their offerings be used in this manner.
· These Masses with “collective” intentions may be offered only twice a week and the place and time of the celebrations are to be made public.
· When these Masses are celebrated, the celebrant may keep only the amount of the stipend established by the Diocese, namely ten dollars ($10.00)
· The remaining portion of the offerings are to be sent to the Diocese for the St. Paul Vocation Trust Fund.
Financial Accountability for Stipends:
· The stipend for all Masses is to be $10.00 and is to be celebrated for the intentions of the donor. The donor is to be given a receipt, however, the offering is not considered a charitable donation and as such, the receipt shall not display the Business Identification Number (BIN) of the parish or Diocese.
· All funds for Mass stipends are to be deposited in a Mass account. The celebrant will then be paid his offering of five dollars ($5.00) from this account. The other five dollars ($5.00) will be paid to the priest retirement trust fund.
· This income is considered to be taxable income as it is considered the provision of a service and should be recorded on line 104 of your return if it does not appear on your T4 slip. Note that you may be able to contribute to the Canada Pension Plan on this income as it may be considered self-employment income. Therefore, it is the celebrant’s responsibility to record any income received as a result of Mass stipends or of any other income that is directly related to his services as a priest.
15.0 EPISCOPAL BENEFITS WITHIN THE DIOCESE OF ST. PAUL
The Bishop of the Diocese of St. Paul devotes all of his time to ministry within the Diocese and both on a national and international basis as required by bishops of each Diocese within Canada. In recognition of the work performed by the Bishop, the Diocese agrees to cover expenses incurred in the performance of his ministry.
· The expenses to be reimbursed to the Bishop include but are not limited to:
· Vehicle Expenses – Since all travels done by the Bishop are directly related to ministry, all vehicle expenses including gas, vehicle insurance, registration, repairs and fuel are to be reimbursed at the 100% level upon submission of invoices. These invoices should be submitted on a monthly basis and are payable by the Diocese,
· Other Personal Expenses – All other benefits available to all of the priests in the Diocese shall be available to the Bishop.
· These include extended health benefits. However, the Diocese shall cover extended health benefits to the 100% level upon presentation of invoice. Extended health benefits are those as described with the current policy with Sun Life.
· In addition, the Diocese of St. Paul shall continue to pay the monthly salary to the Bishop for up to six months in the event of illness or disability.
· Bishops of Canada are not subject to Employment Insurance deductions from his salary since the Bishop is considered not to be unemployed as long as he remains the Ordinary of the Diocese.
· The Bishop should however foresee for his own retirement and may participate in the Priests Retirement Trust Fund that is in force within the Diocese as long as he wishes even if he should be assigned to another Diocese.
16.0 INVESTMENTS WITH DIOCESE
The Diocese of St. Paul works closely with an investment advisor from UMC Financial Management Inc. located in Edmonton, Alberta. UMC attends to the financial management of the funds of the diocese. The advisor and his team monitor the use of funds from both an investment and an operation point of view. Fund management occurs on a daily basis. UMC reports to the diocese monthly. The diocese invests all funds not currently required for short-term operations. Interest paid on these funds varies according to interest received from UMC and is subject to change according to financial returns.
· All parishes are required to invest with the investment program through UMC Financial Management.
· Individual participation in the plan may be considered by the Bishop on a case-by-case basis. The Bishop reserves the right to refuse any requests for individual investments.
· New potential investors must provide a written request to the Bishop. The Bishop will provide a written response regarding his decision.
Interest accrues on a semi-annual basis. The diocese receives a variable annualized rate of return less administration fees.
Interest paid to the investors is calculated on a semi-annual basis.
Investor interest is 2% less the rate that the diocese receives after administration fees.
Investors generally receive a better rate of return than that of a bank or other investment companies.
Investment certificates are prepared on a semi-annual basis after the June UMC report has been released. The semi-annual certificates are sent to each parish and individual investor for their review. It is the responsibility of the investor to verify that the certificate is correct. Any errors or omissions should be reported to the diocesan financial administrator.
“Le Diocèse de St. Paul” in Alberta is an incorporated Diocese in the province of Alberta. The Diocese is committed to protecting the privacy of the information of its assigned, contracted and mandated members including clergy, religious, employees, ministers, lay faithful, donors and other stakeholders. This policy refers not only to the operations of the Chancery Office but to all parishes and missions that comprise the Diocese of St. Paul.
We value the trust of those we deal with, and recognize that preserving that trust requires maintaining a delicate but true balance between collecting information entrusted to us, and sharing it with the institutional church, and /or those who legally or informally lay claim to such information. We choose, therefore to maintain the highest standards of accountability and transparency while dealing with the information shared with us.
These standards include:
1. advance notification of the information we are required to collect in the instances of completing sacramental information.
2. limit the collection of information only to that which is necessary for the purpose.
3. Where sacramental records are to be provided, have each individual sign an application for the receipt of sacramental records and provide such information only to the individual named in the record or to the parent or guardian of that individual. Third party requests must be granted permission by the individual before any record will be given. In the case of a deceased individual, proof in the form of a death certificate or date of death, must be given before any information is to be released to a third party.
4. refuse to share any information except as in number 2 above or where required by ecclesiastical authority or by law.
5. ensure that all records are stored in a secure manner and are accessible only to authorized individuals.
6. ensure security of storage of information, including where it is stored and how it may be accessed.
7. ensure that only authorized personnel have access to stored data and records.
8. assign a “Privacy Officer” and distribute the policy to all who request same.
9. keep only those records and computer data that are required to be permanent in a safe and secure manner.
10. ensure that records and computer data that are no longer required are disposed of in a safe and secure manner.
Definition of Information
Information held within the Roman Catholic Diocese of St. Paul that is governed by this policy includes:
Personal information is defined as any information that can be used to distinguish, identify or contact a specific individual. This information includes facts about or related to an individual, as well as that individual’s opinions and beliefs. Publicly available information such as that contained in telephone or business directories, maps, catalogues, or the like is not considered personal, private information. When an adult individual registers business or contact information with the Diocese, parishes or missions, such is not considered personal or private. Any information about an individual who has not yet reached the age of reason is considered personal and private, and will not be released except for sacramental purposes or to the parent or legal guardian of that individual.
The ten principles that must be respected when collecting information are:
1. Accountability - Organizations are responsible for all personal information under their control and remain responsible when personal information is processed by third parties on their behalf.
2. Identifying purpose - Organizations are required to document purposes before they can collect and use personal information.
3. Consent - Knowledge and consent of the individual are required to collect, use, or disclose personal information.
4. Limiting collection - The amount and type of information is limited to what is necessary for identified purposes.
5. Limiting use, disclosure and retention of personal information - Information can only be disclosed or used for the purposes it was collected.
6. Accuracy - Personal information has to be accurate, complete and as up-to-date as is necessary for the purposes for which it is to be used.
7. Safeguards - Organizations must take steps to protect personal information from theft and loss, as well as unauthorized access, disclosure, copying or use.
8. Openness - Organizations must provide the public with general information on their personal information protection policies and practices, and must make it easy to identify and contact the person responsible for personal information protection.
9. Individual access – Upon request, individuals must be informed of the existence, use and disclosure of all their personal information, and be given access to that information. An individual has the right to challenge the accuracy and completeness of the information and have it amended as appropriate.
10. Challenging compliance – An individual can challenge an organization’s compliance to the Code, and an organization must develop procedures to handle complaints.
Personal information gathered in the Roman Catholic Diocese of St. Paul is kept in confidence and securely stored. All personnel are authorized to access information based only upon their need to deal with the information for the reasons for which it was obtained. This applies to all certificates of the administration of sacraments and the details contained therein, the receipts and statements concerning donations and gifts, and the contracts signed with employees, members and others.
Safeguards are in place to ensure the information is only distributed in compliance with this policy, and to ensure that information is not lost, stolen, exchanged, or fraudulently used. Individuals may, by written consent, opt out of the restrictions outlined in this policy, but such written consent must be presented in person, to diocesan or parish personnel, during business hours at a business office of record. Individual requests for information to be shared in exception to this policy are resolved at the sole discretion of the Episcopal See.
The Roman Catholic Diocese of St. Paul uses password protocols to protect personal and other information. Use of the encoded phonebook registry is encouraged in use of all facsimile machines, to avoid instances of misdialing.
The officially designated “Privacy Officer” for the Diocese of St. Paul, its parishes and missions is the office of the financial administrator who may be contacted at 780-645-3277 if you have further questions. In addition, you may find further information on privacy legislation by contacting the Privacy Commissioner of Canada at www.privcom.gc.ca.