(effective 9/2009)

Purpose of Policy and Procedure:
The purpose of the Holy Spirit Parish Mass Offerings Counting Policy and Procedure is to ensure proper counting, recording and depositing of parish income from the weekly and special Mass offerings. It is meant as a reference for pastoral staff, parish office staff and volunteers concerning the management of monies on behalf of Holy Spirit Parish.

Scope of the Policy:
Holy Spirit Parish receives monies for weekly Mass offerings. This includes the Stewardship offering as well as second offerings. These Mass offerings are collected at every weekend and Holy Day Mass and counted each week following these masses. The following policy and procedures are specific for the counting of Mass offerings.

Mass Offerings Management Policy:

• The parish staff must not count the Mass offerings.
• There should be management oversight by the parish staff of the performance of the counting process. This oversight should not be done by the Parish Bookkeeper.
• Overages and shortages between count worksheets and bank deposit receipts should be reviewed to determine if additional count team members should be recruited or if count duties should be changed. The Finance Office Staff should immediately notify the Parish Administrator and Pastor of recommendations.
• The actual collection is published in the church bulletin each week, by regular and special collections.
• The Finance Council should periodically review the counting process for lapses in procedures and to refresh the process.

Responsibilities:
Parish Finance Office Staff:

• Act as back up to oversee the counting process each week, if the Parish Office staff is not available
• Make a comparison of the actual collection to the budgeted collection for the week, the previous week results and periodically the previous year results.
• Document evidence of weekly / periodic supervisory reviews of collection worksheets, journal entries, and deposit slips.
• Parish Office Staff:
• Oversee the counting process each week
• Counters:
• Follow procedures for counting the Mass offerings each week

Procedures:
Counting the Mass Offerings

• A secure area for the counting process is provided
• Adequate supplies are provided for the count process by the Parish Office Staff.
• The Office Staff sets up the count room with the counting supplies, collection worksheets, bank deposit tickets and Courier bags to secure the funds to be deposited after the count is complete.
• The count area should be free of distractions. There should be no “through traffic”.  Only the counters and one office staff should be in the room. Counters should not unnecessarily leave the room until the count is finished.
• No one should handle money to sort or organize it prior to the arrival of the counting team.
• There should be a minimum of 2 unrelated people for counting; when married couples count there must be at least one unrelated counter present.
• There should be 2 unrelated counters present before opening the bags and beginning the count.
• Once the counters are assembled, they will examine the bags to note if the condition is okay, meaning secure with no breaches of the seal or other irregular conditions of the bag.
• The condition of the bag and the bag number should be recorded on the Bag Tracking Form.
• If the integrity of the bag is compromised (torn, ripped, not sealed properly), the counters will document the irregularity on the Collection Worksheet Form and notify the Finance Office staff. The Finance Office Staff should immediately notify the Parish Administrator and Pastor of any irregularity.
• The counters should note on the Collection Worksheet Form if the spare bag has been used. If it has been used, the counters will alert the Finance Office staff to replace the spare bag in the sacristy safe and update the log.
• The counters separate regular offerings bags from the second offerings bags.
• Second offering bags are not opened until the entire first offering has been counted and accounted for.

Step 1: Opening the bags:

• The bags are opened and the contents are broken apart into the following five parts and placed in separate bins.
• Offerings received in envelopes – both cash and checks
• Loose checks
• Loose cash
• APP/School checks - Set all APP checks aside into one basket
• Misc checks / Envelopes

Step 2: Review the Misc checks / Envelopes

• If the envelope has a name or number on it, then put it into the envelope offering bin
• If it is for a normal second collection such as ROPE or HSS, then either place it with that specific count or set it aside to be logged by the office staff. (see HSP11 for logging procedures)
• Attendance slips should be put aside with attendance only envelopes
• Non-collection related envelopes, such as Baptism, Funeral, etc., are set aside to be logged by the office staff. (see HPS11 for logging procedures)
• Envelopes that have no identification should be opened and if they contain cash, the cash should be placed in the loose cash bin. If they contain a check, place in the loose check bin.

Step 3: Offering Envelopes

• Open offerings envelopes
• Separate envelopes with cash from envelopes with checks.
• If an envelope is empty, write $0.00, mark attendance only, combine with any attendance slips and set aside for recording.

Step 4: Offering Envelopes with Checks:

• Write the envelope number on the memo line of the check.
• Tear the empty envelope in half and place into the recycling bin, office staff will shred.
• Checks should be stamped with the bank depository stamp, added on a calculator, and photocopied. (Office staff should photocopy the checks)
• Counters run a calculator tape on the photocopied checks and confirm accuracy with first tape.
• If the two tapes do not match, then two counters should call off the check amounts against the calculator tape to confirm accuracy of the tapes.

Step 5: Offering Envelopes with Cash and/or Coin:

• Do not combine envelope cash with loose cash
• If cash is in the envelope write the word "cash" and the amount on the envelope. Set both aside together.
• After all cash envelopes are opened, each counter should tally their cash against their envelopes
• Envelope cash from each counter should then be combined
• One counter should run a tape of all the envelopes.
• Total amount written on envelopes should match the amount of cash you have
• Bundle the cash envelopes with the calculator tape.
• The counters set aside the cash for deposit and complete the Collection Worksheet section for envelopes with cash

Step 6: Loose Checks:

• Stamp the back of each loose check with the bank depository stamp.
• Counters run a tape to calculate the total
• Office staff should photocopy each check
• Counters run a calculator tape on the photocopied checks and confirm accuracy with first tape.
• If the two tapes do not match, then two counters should call off the check amounts against the calculator tape to confirm accuracy of the tapes.

Step 7: Loose Cash/Coins:

• Counters wrap loose cash into the following bundles:
  • 20 $1.00 bills = $20.00 
  • 20 $5.00 bills = $100.00
  • 20 $10.00 bills = $200.00
  • 20 $20.00 bills = $400.00
• If there are extra bills, count the extras, bundle and post amount on the bundle.
• Loose coins should be placed in the coin jar
• The coin jar is counted on the first Monday of the month, coins are rolled and total amount of coin is recorded on the collection worksheet for that week.
• Unrolled coins are put back in the jar for the next count
• Cash will be re counted by two different counters to verify cash count
• Counters run a tape to calculate the total cash received
• Counters set aside the loose cash for deposit and complete the Collection Worksheet - Loose Cash section

Step 8: All Second Offerings—ROPE, Diocesan Special Collections, Holy Spirit School, etc.

• Counters open all 2nd collection bags and separates into cash and envelopes
• Counters open all 2nd collection envelopes and follow the first collection procedures for checks, cash and coins. (Steps 4-7)

Completing the count: 

• The counters complete all of the Collection Worksheets by adding envelope cash and checks, loose checks, and loose cash together.
• The counters create a single deposit slip for all first collection Mass offerings.
• The counters create a single deposit slip for all second collection Mass offerings.
• The counters complete the required information on the courier bags
• Deposit slip (both white and yellow copies) along with cash and checks are placed into the courier bags and sealed.
• The tear off bag number is attached to the Collection Worksheet.
• The counters collect the bundled cash envelopes, Collection Worksheets, photocopied checks, and all other tapes and submitted to the office staff.
• The office staff, places the courier bags in the office safe for pick up on designated day (currently Wednesday).
• The offerings are posted in ParishSoft and a report is produced by the Parish Office Staff.
• The ParishSoft Report is reconciled with the Finance Office documentation.
• The Mass offering totals are posted in QuickBooks.
• The bank returns the yellow portion of the deposit slip to the Finance Office for final reconciliation.