PRIESTS COMPENSATION POLICY INTRODUCTION The relationship between a diocesan priest, his Bishop and the People of God is anchored in the Sacrament of Holy Orders. It is one of priestly identity as well as shared ministry. The relationship foundationally is one which is at the same time sacramental and ecclesial. The priest offers himself in service to the mission of the Church which commits itself to help him meet his spiritual and temporal needs. In the spirit of the Second Vatican Council s Decree on the Ministry and Life of Priests, the priest is invited to embrace voluntary poverty by which he is more manifestly conformed to Christ. One way the faithful affirm and support the priest s commitment is through the compensation they provide for his life of service, ensuring that the necessary provision for his decent and fitting livelihood is provided. The priest should not be viewed by the faithful or by himself primarily in terms of being an employee of the diocesan corporation or the parish corporation any more than the Bishop would be so viewed. At the same time, assisted by the social structure in which the priest lives, through the authority of the Bishop, the Church must provide for its priests in a given social setting. This policy statement places into ecclesial context important and necessary civil or secular matters related to the employment and compensation of priests who are incardinated in the Diocese of Spokane. The compensation provided to the priest is unique in its configuration and cannot be compared directly with salary scales offered for business or executive positions in the secular world. Using reference to the parish, this policy statement focuses on those priests who have received parochial or diocesan assignments from the Bishop. While maintaining that focus, certain adaptations will be necessary for those priests who are employed in special, approved circumstances or who are not incardinated in the Diocese but yet have received a formal ministerial assignment from the Bishop. The provisions in this policy have been reviewed by legal counsel for compliance with federal tax law, in particular the Internal Revenue Code of 1986 as amended, U.S. Treasury regulations and accompanying case law. These laws and regulations may change from time to time and are normative in what they legislate and are permissive or advisory in what they allow the Diocese to do if it so chooses. Since this statement cannot address every possible contingency, when there is need for clarification the Moderator of the Curia is to be contacted, who will channel inquiries to the proper authority. 1.) EMPLOYMENT STATUS, TAXES AND SOCIAL SECURITY a.) For civil tax purposes, priests are dual tax status management employees. The priest is an employee of the parish or entity to which he is assigned by the Bishop or of the entity which the Bishop has approved for his employment. For the purpose of payment of Social Security Tax, the priest also is considered self-employed. b.) As a citizen or legal resident of the United States, the priest is obligated to pay Federal Income Tax on his salary as well as those additional earnings which qualify as taxable income. When filing his annual Federal Tax Return the priest is advised to seek professional assistance. The Income Tax Guide for Clergy published by the National Federation of Priests Councils may be a useful resource. c.) Although IRS regulations permit a dual tax status employee to opt out of paying the Social Security Tax, every priest incardinated in the Diocese of Spokane is obligated to participate in Social Security coverage. He must make full payment of the Social Security Tax owed by him in relation to his assignment or approved employment and to do so in a manner consistent with the terms of the Social Security Act and associated legislation. d.) The priest is responsible also for the payment of Social Security Tax owed relative to taxable income gained separate from his assignment.
e.) In order to ensure that the priest will qualify for Social Security benefits when he retires or is disabled, the Diocese elects to stipulate that the parish/entity is to reimburse the priest for the total amount of Social Security Tax related to that assignment. f.) The priest himself must carry the expense of Social Security Tax owed relative to income gained from a source other than his assignment or approved diocesan employment. g.) The computation of the Social Security Tax is based on the priest s salary plus the amount stipulated in this policy statement for his housing allowance and food allowance. h.) The total amount of Federal Income Tax and Social Security Tax paid is to be identified in the priest s annual Federal Income Tax Return. i.) In order to ensure that the parish s reimbursement to the priest for the payment of his Social Security Tax is accurate, when the priest files a copy of his annual Employment Agreement with the Diocese, a copy of the SE (Self-Employment) page of his previous year s Federal Tax Return is to be attached to it. The page is to be shredded once verification is made. 2.) EMPLOYMENT AGREEMENT a.) By July 15 of each year the priest is to complete and sign an Employment Agreement with the parish/entity to which he is assigned. The form attached to this policy is to be used for this purpose. For the legal protection of the priest, a copy of this agreement is to be filed in the office of the parish/entity to which he is assigned and another copy is to be provided to the Moderator of the Curia for placement in the priest s personnel file at the Catholic Pastoral Center. b.) Priests on sabbatical, those who are released for specialized ministry, or those who have been assigned to further studies must complete an Employment Agreement which is adapted to their circumstances and is approved by the Bishop. 3.) COMPENSATION SCALE a.) In consultation with the Priestly Compensation Committee of the Diocesan Finance Council, the Bishop shall establish a monthly salary/compensation scale (inclusive of longevity increments) for those priests who are given a full-time assignment by him in a parish or other approved entity. The scale takes into consideration that the priest is responsible for the purchase/lease and general maintenance of his personal automobile and that he has respite needs as well as personal living and charitable giving needs. b.) The compensation scale is found in the schedule at the end of this policy statement. c.) By April 1 of every year the Priestly Compensation Committee of the Diocesan Finance Council shall review the salary scale and the elements of the associated compensation/benefits package and make related recommendations to the Bishop. 4.) MONTHLY PAYROLL MANAGEMENT a.) Catholic Administration Services shall be responsible for establishing a means for maintaining the monthly payroll for incardinated priests of the Diocese, ensuring that the required deductions are made as indicated by the priest in his annual Employment Agreement. b.) The annual total amounts of salary and payments of taxes made on behalf of the priest employee are to be indicated on the annual W-2 form provided to the priest by Catholic Administration Services. 5.) PRIEST S RESIDENCE a.) The parish is responsible for providing a place of residence for the priest(s) assigned to it.
In particular, the pastor and parochial vicars are to live in a rectory near the parish church; the Bishop s permission is required for an out-of-parish place of residence. When in a particular situation a parish-owned residence is not available, in consultation with his Parish Finance Council - and with the permission of the Bishop the parish may rent/lease a residence for the priest and provide for its furnishings as identified in this policy. b.) The parish has a rightful interest in the vested equity it holds in the residence it provides for the priest(s) assigned to it. A housing payment to the priest in lieu of the provision of housing is permitted only with the written permission of the Bishop under special circumstances which justify it. c.) The parish is responsible for ensuring that the residence it provides for the priest is comfortable, clean and reasonably furnished. Likewise, the parish is responsible for ensuring that household appliances are in good working order. Because they are subject to personal preference, television and music and systems are the personal expense of the priest and, as such, are his personal property. Unless purchased by the priest s personal funds, all household furnishings and appliances are property of the parish or entity and do not accompany the priest when he transfers to another assignment (or retires). Likewise, parish-provided furnishings may not be disposed of without appropriate consultation with the Pastoral/Finance Council of the parish. d.) The priest may make arrangements in consultation with his Pastoral/Finance Council for the provision of house cleaning services. e.) The parish or entity is responsible for the expenses of utilities at the place of residence (water, electricity, gas, sewer, and refuse). Likewise, the expenses of auxiliary utilities are a parish responsibility, including but not limited to: mid-level television service and internet connection. The priest may be reimbursed for (or the parish pay directly) a telephone package up to the amount indicated in the schedule at the end of this policy. f.) The parish or entity is responsible for the repair and maintenance of the priest s residence (if the parish is the owner). Lawn and yard care, fence and walkway repair, and snow removal are considered maintenance. Upon presentation of a receipt, the priest is to be reimbursed for the expense of materials he uses in the reasonable maintenance or repair of his place of residence. g.) Any remodeling or significant repair of the residence provided by the parish for the priest(s) is to be carried out in accordance with diocesan policies. h.) Personal pets are allowed at the residence provided by the parish unless landlord regulations stipulate otherwise. If another priest(s) share the residence, his/their approval must be given. The priest is responsible for caring for his own pet and for ensuring that it does not damage the structure, furnishings or grounds of the residence. Special provisions for the pet and repairs in this regard are the priest s personal expense. i.) At the time of priest s departure from the residence, the normal cleaning of carpets and drapes, and any painting required as maintenance is to be done at the expense of the parish. If the departing priest had a pet, he must cover the expense for pet-related cleaning. j.) The priest is to cover his own moving expenses. k.) No person(s) other than a priest may reside in the place provided by the parish. 6.) HOUSING ALLOWANCE a.) Consistent with Internal Revenue Code, in order to claim a housing allowance in the computation of his personal taxes, the priest employee is to reside in the residence provided for him by the parish/entity in order to be available for the service of the community to which he is assigned. The priest s housing allowance is not included in gross income for Federal Income Tax purposes, but it is included as taxable income when the priest computes his Self-Employment Tax (FICA). The housing allowance is not an actual cash figure, but a real value which is part of the computation.
b.) The tax value of the housing allowance varies from location to location and is impacted by actual living circumstances. Federal tax law requires that the claimed amount must be justifiable according to the local market. Because the parish is required to reimburse the priest for the Social Security Tax paid on the determined value of his housing, the parish Pastoral/Finance Council/Committee is to calculate the value of the housing allowance according to one of the formulas given in the schedule at the end of this policy. The fair market value of housing is to be reflected in the computation of Self-Employment Tax (FICA) and the same market value is to be noted in the priest s Employment Agreement. 7.) FOOD ALLOWANCE a.) Because the priest s ministerial responsibilities frequently place him at multiple sites and in varied situations - and because tax regulations regarding the provision of food for an employee are overwhelmingly complex and detailed in their application - the Diocese elects that the parish is to provide the priest a taxable monthly food allowance. b.) The food allowance is based on the understanding that the priest typically purchases his own food supplies and prepares his own meals. Since the food allowance is not a reimbursement, the submission of receipts to evidence the purchase of meals or food supplies is not required. c.) Whether received in cash or in kind (as identified below), the amount of the food allowance is to be accounted for separately from the priest s salary. During the course of a given fiscal year, the same sum is to be identified as taxable income in the management of the priest s monthly payroll/benefits. The same figure is to be used in the calculation of both Federal Income Tax and Self-Employment Tax (FICA). The amount also is to be recorded on the priest s annual Employment Agreement and is to be reflected as well on his year-end W-2 form. d.) The maximum amount of the food allowance is identified in the schedule at the end of this policy. The figure is set at a level which reflects the fact that the priest must meet the tax obligation which it affects. e.) Regardless of how the total food expense for the priest is carried by the parish in any given fiscal year, the sum is not to exceed the total of the approved maximum monthly allowance. Overages are not carried by other line items in the parish budget. f.) The provision of a rectory cook is a matter for the priest to determine in consultation with the Pastoral/Finance Council of the parish. g.) When he completes his annual Employment Agreement with the parish, the priest is to identify which of the following food allowance options he chooses for the duration of the fiscal year: i.) The priest accepts from the parish as additional taxable income the maximum monthly food allowance. (The parish pays for no food supplies and does not provide meals prepared by a paid cook.) ii.) At his personal request, the priest accepts as additional taxable income from the parish a monthly food allowance which is less than the approved maximum. (The parish pays for no food supplies and does not provide meals prepared by a paid cook.) iii.) Given the absence of a rectory cook, the priest accepts from the parish both a monthly in cash food allowance and an in-kind food allowance, both of which are additional taxable income. Whether the priest personally pays for some food supplies and/or the parish pays for some of them, such grocery expenses are included in the priest s federal taxable income. In this situation the priest is to consult with the Pastoral/Finance Council in order to determine the respective monthly amounts, the total of which may not exceed the monthly maximum identified in the schedule at the end of this policy. iv.) For the convenience of the employer a cook prepares (non-taxable) meals at the rectory [in accordance with IRC 119(a)(1); Treas. Reg. 1.119-1(a)(1)], as well as provides
(taxable) food supplies for use by the priest at other times; the priest also may choose to accept from the parish a specified monthly (taxable) food allowance. In this situation the priest is to consult with the Pastoral/Finance Council in order to determine the respective monthly distribution used that fiscal year, the sum of which may not exceed the total approved monthly amount for the purchase of food supplies. [The non-taxable sum of $ for prepared food items + the taxable sum of $ for food items provided in-house + the taxable sum of $ food allowance to the priest = maximum approved food allowance.] v.) There is no requirement that the priest accept a food allowance from the parish. 8.) MINISTERIAL EXPENSES a.) Upon the presentation of a receipt, the priest is to be reimbursed for expenses reasonably incurred in the exercise of his ministry. b.) Meals arranged for the purpose of conducting Church business - or to express appreciation for the work of volunteers - may be claimed as a reimbursable budgeted ministerial expense. c.) Questions about the acceptability of an expense as a reimbursable ministerial expense should be settled with the proper ecclesial authority before the expenditure is made. 9.) PROFESSIONAL EXPENSES a.) The parish or entity is to establish and fund a budget line item to cover the reimbursable professional expenses of each priest assigned to it. The maximum amount to be budgeted for each priest is determined by the Bishop in consultation with the Priestly Compensation Committee of the Diocesan Finance Council. b.) Professional Expenses is a budget item contingent on justification of the need for expenditure; it is not an amount owed to the priest. Since it is neither an amount owed him nor a monthly allowance, the priest is to receive reimbursement for an allowable Professional Expense only upon the presentation of a receipt. c.) The maximum amount set for reimbursable Professional Expenses is found in the schedule at the end of this policy statement. d.) The following material goods directly related to priestly ministry are reimbursable as a Professional Expense. These material goods belong to the priest and remain in his custody even when he is assigned to another parish or entity (or retires). Newspaper Books and periodicals Print and visual media materials Alb and clerical street clothes Materials needed for ministry Continuing education materials Word processing and computer equipment Office supplies Personal liturgical vestments and vessels, television and music systems, exercise equipment and exercise programs are not reimbursable as a Professional Expense. e.) The following ministry-related services and directly related expenditures qualify as a Professional Expense: Attendance at annual retreat, days of recollection* Attendance of conferences* Professional conventions* Continuing education classes* Donations to non-ecclesial charities Participation in non-parish/entity religious events
[* Attendance for the duration of the event is expected.] f.) Questions about the acceptability of an expense as a reimbursable Professional Expense should be settled with the proper ecclesial authority before an expenditure is made. 10.) PERSONAL AUTOMOBILE/TRANSPTATION a.) Unless approved in writing by the Bishop, the parish may not provide an automobile or other vehicle for business or personal transportation use by the priest. The priest personally is responsible for the purchase/lease of his own means of transportation. b.) Any vehicle driven by a priest must be registered and licensed. It also must be insured as stipulated by law and diocesan policy. c.) The priest is to observe all laws which regulate the use of a motorized vehicle. Regardless of the driving regulations of a particular state or nation, because the priest is covered by the Diocese s insurance plan, he is required to wear a helmet when riding a motorcycle (whether as driver or passenger). d.) The payment for driving or parking infractions is neither a reimbursable Professional Expense nor a Ministerial Expense. 11.) REIMBURSEMENT F TRAVEL EXPENSES a.) As an employee of the parish/entity, the priest may receive reimbursement for the use of his personal vehicle when it is used for conducting Church business within his parish, the Diocese, and in reasonable circumstances neighboring dioceses. Cognizant of travel expense charged to the parish, the priest should make every effort to combine purposes for travel. b.) The diocese elects to reimburse the priest for business travel as calculated according to the current IRS reimbursement rate per mile. The figure is indicated in the schedule at the end of this policy statement. The rate per mile takes into consideration the depreciating value of the vehicle as well as the normal costs of operating a vehicle. Federal tax law requires that in order to receive reimbursement the priest must submit a business mileage log which indicates date, business purpose and miles driven. Federal tax law permits the substantiation of miles driven through the presentation of notation of beginning and ending odometer readings or the presentation of computerized map-search calculations. c.) When warranted, reimbursement may be granted for special Church business travel outside the Diocese. Terms of reimbursement are to be approved ahead of time by the proper ecclesial authority. Reimbursable Travel Expenses include: Visiting parishioners at home, hospital, nursing home, etc. Participating in liturgical ceremonies of the Church Travel between/among parishes to which he is assigned Attending meetings and conferences Consultations with a spiritual director or with diocesan officials Providing administration of the facilities of the parish d.) According to federal tax law reimbursement cannot be claimed for mileage to and from home and office/place of work, inclusive of travel for respite/lunch breaks. e.) When more than one person travels in the same vehicle, reimbursement may be received only by a single driver. f.) If a motorcycle, or similar motorized vehicle, is used by the priest for Church business, reimbursement for mileage is to be calculated at the amount given in the schedule at the end of this policy statement. g.) In special travel circumstances which warrant it, mileage reimbursement may be made on the basis of the lesser expense: by air travel or by surface travel (vehicle, train, bus).
12.) VEHICLE LIABILITY INSURANCE a.) Because the Diocese must ensure that its liability relative to the ministry of the priest is adequately provided, every priest engaged as a ministerial agent of the Diocese of Spokane is responsible for ascertaining that any motorized vehicle he uses is covered by adequate liability insurance. b.) For his personal automobile and any other motorized vehicle the priest uses at any time for Church business (personal, rented, leased or borrowed) the limits and scope of coverage or liability insurance are established by the carrier of the insurance. The diocesan rates are given at the end of this policy statement. The priest himself must be able to provide documentation which verifies this coverage. c.) Upon provision of evidence of payment, the parish or entity will reimburse the priest per fiscal year up to the sum of the figure given at the end of this policy statement for the expense of the liability insurance portion of the overall insurance coverage on the single automobile the priest identifies as his normal means of Church business travel. This coverage may be applied only to the one automobile, regardless of its value or the driving record of the priest. If the provided amount is insufficient to cover the required level of liability coverage, the priest personally must satisfy the remainder of the expense. He also is responsible for the full expense of liability coverage of any other vehicle he owns. d.) The priest is responsible personally for payment for the expense of comprehensive and collision insurance for any vehicle he owns. 13.) VACATION - DAY OFF - RETREAT a) In order to maximize the effectiveness of his ministry, each week the priest should designate one full day (a 24-hour period, any day Monday through Friday) as a personal day of respite, free from his regular obligations and duties. The day is not an earned, transferable day; however, on occasion, when pastoral need intervenes or dictates, a substitute day, or cluster of days (exclusive of weekends), may be selected. b.) Travel, housing, and meals taken outside the rectory on vacation or days off are not reimbursable as Ministerial Expenses or Professional Expenses. c.) In addition to a day off, vacation day or retreat time, the priest may use one day each month for attending a Jesus Caritas type gathering or for personal prayer/reflection and/or spiritual direction. d.) During the course of each fiscal year the priest is allowed an accumulated total of 30 days of vacation time (inclusive of four weekends). Vacation time does not accrue from one year to the next. e.) Every fiscal year the priest is permitted five days for spiritual retreat (Monday through Friday). The expense of retreat services is reimbursable as a Professional Expense upon presentation of a receipt. f.) The parish or entity is responsible for payment at the rate established in diocesan policy for the substitution, travel and meal expenses of the priest who substitutes for Sunday Mass/Confessions for a priest when he takes his allowed vacation time. The pastor is to establish with his parish Pastoral/Finance Council the application of the diocesan rate for substitutes on other occasions when the configuration of ministerial responsibilities necessitates substitution. 14.) MEDICAL AND DENTAL INSURANCE a.) The parish or entity will provide the priest with medical and dental insurance, per the diocesan plan. b.) Upon presentation of appropriate documentation to the Moderator of the Curia, the Diocese will provide reimbursement to the priest for medical or dental expenses if, under the terms and within the coverage year of the medical or dental plan, the priest is required to pay medical or dental expenses in excess of one month's salary.
15.) INDUSTRIAL INSURANCE As permitted by applicable tax law, the parish or entity shall pay both the employer s and employee s portion of the Washington State Industrial Insurance Tax for the benefit of the priest. 16.) RETIREMENT/DISABILITY Priests incardinated in the Diocese of Spokane are included in the retirement/disability plan approved by the Bishop. 17.) PERSONAL GIFTS The solicitation by a priest of personal gifts or personal loans from parishioners is prohibited. Personal loans are to be procured only from a lending institution. A priest may retain personal gifts which he receives. 18.) Exceptions to this policy may be made with the written approval of the Bishop, a copy of which is to be kept in the priest s personnel file at the Catholic Pastoral Center. Presented by the Priest Compensation Committee (Diocesan Finance Council) Approved by Bishop Blase J. Cupich October 17, 2014
SCHEDULE OF ALLOWANCES RATES As of January 1, 2015 Food Allowance Taxable $350/month [no cook, self-sustaining] A stipulated monthly amount (taxable) less than the regular allowance [no cook, self-sustaining] A monthly allowance split in specific amounts between the priest and the parish (taxable, but not to exceed $350/month) [no cook, self-sustaining) Given a full- or part-time rectory cook, a monthly allowance in specific amounts (not to exceed $350/month) split between the rectory (non-taxable = prepared meals), food stuffs available at the rectory (taxable) and personal allowance (taxable) The priest may elect to accept no Food allowance. As of July 1, 2014 Monthly Housing Value $1,200/month (inclusive of month s utilities/auxiliary utilities) $ 0.40/square foot of residence space (plus month s utilities/auxiliary utilities) 1/12 th of 8% of county s assessed value of the residence (plus month s utilities/auxiliary utilities) As of January 1, 2015 Mobile phone allowance $ 90/month As of July 1, 2014 Maximum professional expenses $ 3,600/year As of January 1, 2015 IRS mileage reimbursement rate $ 0.575/mile As of January 1, 2015 motorcycle mileage reimbursement rate $ 0.25/mile As of July 1, 2014 Liability insurance minimum per person $ 100,000 per accident $ 300,000 property damage $ 50,000 As of July 1, 2014 Maximum reimbursement for vehicle liability insurance $ 600/year Schedule Revised: October 17, 2014
COMPENSATION SCALE as of July 1, 2013 Effective 7/1/2011 1- $1630.00 2- $1635.00 3- $1640.00 4- $1645.00 5- $1650.00 6- $1655.00 7- $1660.00 8- $1665.00 9- $1670.00 10- $1675.00 11- $1680.00 12- $1685.00 13- $1690.00 14- $1695.00 15- $1700.00 16- $1705.00 17- $1710.00 18- $1715.00 19- $1720.00 20- $1725.00 Retired $1725.00 Effective 7/1/2013 1 - $1680.00 2 - $1685.00 3 - $1690.00 4 - $1695.00 5 - $1700.00 6 - $1705.00 7 - $1710.00 8 - $1715.00 9 - $1720.00 10 - $1725.00 11 - $1730.00 12 - $1735.00 13 - $1740.00 14 - $1745.00 15 - $1750.00 16 - $1755.00 17 - $1760.00 18 - $1765.00 19 - $1770.00 20 - $1775.00 21 - $1780.00 22 - $1785.00 23 - $1790.00 24 - $1795.00 25 - $1800.00 Retired - $1800.00
EMPLOYMENT AGREEMENT: FISCAL YEAR 20-20 PRIEST S NAME: PARISH/ENTITY: ADDRESS OF RESIDENCE: CITY: Diocesan policy requires that annually by July 15 every salaried priest of the Diocese of Spokane complete an Employment Agreement with the parish or entity to which he is assigned, using this form. Priests granted a sabbatical, assigned to further studies, or released for specialized ministry must complete an adapted form of the Employment Agreement signed by the Bishop. 1. REASONABLE FAIR MARKET VALUE OF HOUSING: (check the one which applies) A housing allowance of $1,200/month can be justified $ (inclusive of utilities and auxiliary utilities) $ 0.40/square foot of residence space (plus month s utilities/auxiliary utilities) $ 1/12 th of 8% of county s assessed value of the residence (plus month s utilities/auxiliary utilities) $ This same fair market value of housing is to be reflected in the computation of Self-Employment Tax (FICA). 2. REQUESTING REIMBURSEMENT F VEHICLE TRANSPTATION EXPENSES: Yes No Using current per mile reimbursement rate 3. FOOD ALLOWANCE (Cf. Diocesan Policy for details) Standard allowance; figure taken from schedule found in policy statement $ Allowance less than the standard allowance $ Allowance split (not to exceed $350/month]: Parish provides: $ / to priest $ Served by rectory cook. Allowance split: Prepared meals: $ Parish provides: $ [Total not to exceed $350/month] To Priest: $ No allowance is sought. 4. TOTAL FICA REIMBURSEMENT SHOWN ON PREVIOUS YEAR S TAX RETURN: $ Usually line #56 on 1040 Tax Form. Attach previous year s SE form (to diocese s copy only). 5. ANTICIPATED MONTHLY REIMBURSEMENT: $ (Divide the sum from #4 above by 12 months) 6. THE PRIEST DETERMINES THE AMOUNT OF TAX TO BE WITHELD PER MONTH: $ (Normally, this figure is the sum on line #5 above plus approximately $100.) 7. MONTHLY SALARY CHECK CALCULATION: Monthly salary determined from approved salary scale: $ Add amount shown on #3 above: + $ Add amount shown on #5 above: + $ Subtract amount shown on line #6 above: - $ Subtract priest s share of medical/dental - $ 6.00 Resulting figure = amount of monthly check $ 8. OTHER PROVISIONS: The parish/entity provides reimbursement for vehicle liability insurance coverage, recorded mileage, phone and professional and ministerial expenses to the extent stipulated in diocesan policy. SIGNATURE (PRIEST) DATE: SIGNATURE (CHAIR, PASTAL/FINANCE COUNCIL) DATE: Original to be kept by the priest. Submit a copy to the parish/entity. Submit a copy to the Moderator of the Curia