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Key Elements: An Interim Report

By THE MOST REVEREND WILLIAM E. LORI, S.T.D., BISHOP OF BRIDGEPORT
Fairfield County Catholic, November 4, 2006

Last spring, I appointed a Task Force to study ways to bolster parish finances. It was comprised of three priests from the College of Consultors (Msgr. Thomas J. Driscoll, V.G.; Msgr. Laurence R. Bronkiewicz; and Father Walter C. Orlowski), and three lay members of the Diocesan Finance Council (Philip Ameen, Ralph Bosch, and Joe Roxe). This group worked closely with the Chief Financial Officer of our diocese, Norm Walker, to develop key elements for assisting the dedicated pastors of the 87 parishes of our diocese to fulfill their responsibility to oversee the financial administration of their parishes.

I am very grateful to the Task Force for its hard work and its important recommendations.

These key elements were discussed in a meeting with the priests of the diocese at the Catholic Center on October 30. They were presented by the priest-members of the Task Force, and a question-and-answer period followed. I appreciated the positive spirit of that meeting and the constructive suggestions offered by the priests on implementing the key elements. I also wish to express publicly my trust and confidence in our pastors and parochial vicars as they go about their dedicated ministry, day after day.

In the coming weeks, these key elements will be discussed in meetings to be held throughout the five vicariates, or regions, of the diocese. These meetings will include pastors, members of parish finance councils, and representatives from parish councils. The purpose of these gatherings will be to explain the initiatives proposed by the Task Force and to seek input so that they will be developed to reflect more clearly the mission and activities of parishes and be implemented in a timely and collaborative manner.

As we prepare for those meetings, I thought it would be helpful for me to share these key elements with you, the readers of Fairfield County Catholic. Among the elements for enhancing parish financial controls are the following:

  • Refine and update the Parish Accounting and Procedures Manual (2002) to make it more user-friendly and to reflect best practices, including the necessity for effective parish finance councils and for parishes to establish guidelines for appropriate levels of expenditures.

  • Design and deliver training as appropriate for pastors, parish finance council members, business managers, accountants, bookkeepers, and count teams for the Sunday collection.

  • Provide guidance to parishes for improved controls over collections that will give parishioners more confidence that the Church is fulfilling its fiduciary responsibilities for their contributions; that is, that all contributions are safely deposited in the parish bank account and are properly reported in the parish financial statements (These basic principles for parish collections control already have been developed by the Task Force and implemented at some parishes).

  • Design new parish financial reports and the underlying general ledger chart of accounts to provide more useful reports and monitoring at various levels; that is, to provide accurate and helpful information to pastors, parish finance councils, parishioners, and the diocese.

  • When parishioners have concerns regarding parish financial activities, they are encouraged to communicate directly with their pastors. The diocese will publish a procedure for parishioners to communicate any unresolved concerns they have to the Diocesan Finance Services Office.

  • A review and tests of parish financial controls and accounting procedures will be performed for most parishes annually, either by independent certified public accounting firms or by Diocesan Parish Finance Services, depending on the size of the parish. At the conclusion of the review or at a meeting of the parish corporation, the results of the review and related communications for improvements in the parish’s financial controls and accounting procedures will be discussed by representatives of the independent certified public accounting firms or the Diocesan Parish Finance Services Offices (as applicable), with the pastor, parish finance council, and lay parish trustees, together with representatives of the Bishop’s Office and Diocesan Finance Services.

The diocese will also provide assistance to pastors by continuing to assist in personnel matters, helping them strengthen their parish staff by pooling resources, and in sharing best practices.

As you can see, these are the elements that will serve as a foundation for a program to assist pastors and their parish communities to continually improve parish finances – to have an accurate understanding of parish finances and how resources are in fact used and accounted for. These key elements are based not only on the recommendations of the Deloitte Financial Services report issued after last summer’s review of Saint John Parish in Darien, but also on best practices already in effect in various parishes in the diocese.

The work done thus far and the vicariate meetings soon to be held aim to enable clergy and laity to work together in a constructive spirit for the good of parishes and the entire diocese.

As the result of input received from the priests’ meeting and the upcoming vicariate meetings, these key elements will be further developed and refined. At the same time, a number of independent certified public accounting firms will be engaged to conduct reviews of parish finances (with some already under way).

Beginning in January 2007, these reviews will commence in parishes not currently being reviewed. By the end of February, parish financial reports and related revisions to the chart of accounts will be completed, and by the end of March the refined and updated Parish Accounting and Procedures Manual is to be completed. From April to June, we plan to design and deliver training for pastors, parish finance council members, business managers, accounts, bookkeepers, and count teams.

This challenging time line reflects the determination of the all concerned to move ahead swiftly, efficiently, and thoroughly.

I have tapped Deacon William Koniers to lead this important effort. Ordained two years ago and serving at Saint Catherine of Siena Parish in Trumbull, Deacon Koniers has made a leap of faith in departing from the corporate world to devote his talents and energies full time to the Church. As you read his interview, I hope you will have the same sense that the members of the Task Force and I share, that he is the right person for this important responsibility.

Finally, some further thanks are in order. In addition to the Task Force, I owe a debt of gratitude to the entire College of Consultors and Diocesan Finance Council with whom I meet frequently and on whose advice I rely. I also want to thank Norm Walker, chief financial officer, Nancy Matthews, chancellor, Father Dariusz Zielonka, vice-chancellor and my priest-secretary, and Msgr. J. Peter Cullen, vicar general and moderator of the curia, who also devote untold hours of labor and expertise to the administration of the diocese.

Above all, I want to thank you, the parishioners, for your love for the Church and her mission. In and through God’s grace, may these combined efforts help us fulfill the mission Christ has entrusted to us.

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