Parish Finance Manual

The Parish Finance Manual includes nine sections, with supporting information contained in a series of Appendices. Each section covers different subject matter and provides information for a particular audience. When changes in procedures or policies occur, the Director of Finance revises a chapter to reflect these changes.

Contents

  • Section 1 – Responsibilities
  • Section 2 – Account and Reporting Systems
  • Section 3 – Budgeting
  • Section 4 – Charitable Status and Charitable Receipting
  • Section 5 – Investing
  • Section 6 – Sales Tax Issues
  • Section 7 – Insurance
  • Section 8 – Audit
  • Section 9 – Record Retention

Appendices

  • Appendix A:  Certificate of Status
  • Appendix B:  Sample Financial Statements
  • Appendix C:  Internal Control Questionnaire
  • Appendix D:  Churchwardens’ Parochial Returns
  • Appendix E:  Excerpts from CRA Website:  Information for Charities
  • Appendix F:  Letter of Direction
  • Appendix G:  Statement of Investment Policies and Procedures
  • Appendix H:  Summary of Historical Returns

For more information, please contact Kathryn Rogers CPA, CA, Treasurer and Director of Finance, at 416-363-6021 ext. 238 (1-800-668-8932).