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Financial Policy Manual PDF Print E-mail

To download the Financial Policy Manual click here


Financial Policies of the Diocese of Charlotte

The Financial Policy Manual has been prepared to provide all Diocesan entities with one comprehensive document containing the financial policies of the Diocese and the financial procedures to which all Diocesan parishes and missions must adhere. It is intended to serve as a reference guide to all who are involved in parish finances. The manual is organized by classification of financial activities into six major categories:

  • Revenues & Related Activities,
  • Expenditures & Related Activities,
  • Employee/Independent Contractor Activities,
  • Cash Management,
  • Financial Reporting,
  • Catholic Schools.
There is a significant responsibility associated with being stewards of the temporary resources of the Church. Responsibility to safeguard the Church’s assets, to exercise prudence in financial matters, to be accountable to those who provide monetary support to the Church, and to comply with all civil regulations. The financial policies and procedures contained in this manual have been established to assist those entrusted with this responsibility. The following concepts serve as the foundation for these financial policies and procedures:

  • accountability to parishioners,
  • the use of generally accepted accounting practices,
  • the adoption of a systematic approach to internal controls, and
  • adherence to governmental regulations and Church policy.
In order to fulfill the responsibilities of stewardship, these policies and procedures must be adhered to by all parishes and missions. It is the responsibility of parish pastors to enforce compliance with the policies and procedures contained in this manual. And, it is the responsibility of the Diocesan Finance Office to monitor compliance. It is incumbent on all involved in parish finances to understand and embrace their roles in complying with these policies and procedures.


The revisions made during the most recent manual update are shown in blue throughout the manual.