Agresta, Storms & O Leary PC S. Shawwn Storms, CPA
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1 Agresta, Storms & O Leary PC S. Shawwn Storms, CPA
2 Office of Accounting Staff Archdiocesan Website Budget Preparation Monthly Assessment Archdiocesan Deposit & Loan Fund Tax Forms and Annual Reports Parish Internal Controls
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4 Brian Burkert Chief Financial Officer/Executive Director Mike Witka Director of Parish Financial Services/Director of Property Insurance Stacy Harris Director of Financial Analysis Tracy Lockwood Controller Julie Laughlin - Director of Catholic Charities and Agency Reporting [email protected] Nancy Hildwein - Catholic Charities Accounting Supervisor [email protected] Melinda Buckler - Payroll Specialist [email protected] Sandi Jackson - Accounts Payable Specialist [email protected] Chris Bramble Accountant [email protected] Carey Kendall - Parish and Agency Services [email protected] Sr. Dina Bato Accountant [email protected] Patti Gotway - Billing Specialist [email protected] [email protected] [email protected] [email protected]
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8 Archdiocesan process Budget guidelines are published annually by the first business day of March Budgets due to OAS from parish & agencies by June 15 th ADLF loan constraints exist when budgets are not filed with OAS or balanced Parish resources Contact Carey Kendall with questions regarding budgeting: Contact Mike Witka with help creating or balancing a budget: [email protected] Guidelines can be found at: es.hmtl
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10 Assessments are derived from budgeted figures Priest Compensation Cathedraticum & Clergy Health Assessments Deanery & High School Assessments Education Costs Deacon Costs Property & Liability Insurance Property Assessment Criterion Subscriptions Worker s Compensation Protecting God s Children Fees assessed per occurrence Parish Internal Control Audit Fee Legal Fees Lay Health Insurance Archdiocesan Purchasing Charges Short Term Interest
11 Established to provide parishes and agencies favorable banking terms on deposits and loans received ADLF is a low-cost funding source for capital and technology projects Bond & debt transactions partially support fund Parish, schools & agencies fund ADLF by depositing cash in excess of 90 days of operating funds Monthly statements can be accessed at User ID and Password can be obtained from OAS To view entire ADLF policy, see
12 All deposits earn interest monthly Interest rates are reviewed and set quarterly by ADLF Committee Interest is earned and credited to each account on a monthly basis Deposits can be made via check or ACH Requests for withdrawal are processed by the next operating business day Contact Sr. Dina Bato with any questions related to ADLF deposits and withdrawals To view deposit form visit: To view withdrawal form visit:
13 Parishes and agencies are prohibited from borrowing funds from any lender other than ADLF with express, written consent of Archbishop. Parishes eligible for capital improvement & technology loans adhere to 50/50 policy Interest rates are reviewed and set on quarterly basis by ADLF Committee Rates are set at a rate more favorable than current market rates. Contact Carey Kendall at [email protected] with any questions regarding policy, processes, and loan inquiries.
14 Existing Loans detail Project cost Interest calculation ADLF deposit account balances Parish cash balances available for project Construction cost paid to date Pledges Allowance for uncollectable 50/50 Policy Requires 50% in cash & equivalents Requires 50 % of Total Project Cost to be funded through available CCF Funds, Cash, and Net Pledges To access the ADLF Loan Application Worksheet, go to and look under General Forms.
15 IRS 1099 Forms Required to file forms for any payments of $600 or more in a calendar year. Forms are due by January 31. NP-20 Filed annually and is due November 15 Business Entity Report do not file Annual report to Secretary of State completed by OAS Annual Financial Report Filed annually and is due to OAS by September 15 E-1 Annual Entity Report - electronically To be completed by parishes with schools. Due 60 days after the close of the fiscal year. Audit Threshold Revenue from gov t greater than $200,000 Gov t proceeds cover entity expenditures greater than 50% Contact Person Jennifer Marshall
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17 Parish Internal Control Assessments (PICA) Performed by independent CPA firms Parishes are on a three year review cycle Schedule announces in Budget Appendix I Critical review areas: Cash Receipts General Cash Receipts Sunday and Holy Day Collections Mass Offerings (Stipends) Fundraising Cash Disbursements Budgets & reporting Finance Committee CPA firm will request an action plan from the parish in response to any findings Action plans are shared, reviewed, & recorded with OAS
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