a) Invoice Approval
Original supporting documentation should be reviewed and approved by the Pastor or his designee (other than the parish bookkeeper or person responsible for preparing the invoices for payment). The supporting documentation should include invoices or receipts that provide evidence of the transaction and the expense account to be debited when applicable. Invoice approval should be recorded by signature or initials prior to check preparation in all instances.
b) EFT (Electronic Fund Transfers) Procedures
To ensure that all disbursements are made for their intended use the pastor or his qualified designee (seperate from the parish bookkeeper) should reconcile the acutal EFT invoice to the applicabe bank statement.
c) Documentation Review
To ensure that disbursements are made for their intended use, supporting documentation should accompany all checks when presented for payment. Supporting documentation would include previously approved invoices and other such documentation for the proposed payments.
d) Defacing of Paid Invoices
It is important to “deface” all invoices after payment has been made to prevent duplicate payments. Noting the date of the payment and check number on the paid invoice, the use of an ink stamp stating “PAID”, or simply stapling a copy of the check receipt from the parish operating system to the invoice are all acceptable ways of defacing invoices.
e) Checks Made Payable to Cash
Although it is recommended by the Archdiocese of Kansas City in Kansas that checks not be made payable to cash or to individuals for the purpose of converting the check to cash, it is understood that on occasion the need does in fact present itself. Specific controls should be in place for such activity. If there is a need to convert a check to cash, checks should be made payable to “cash” and not to an individual. Additionally, detailed recordkeeping of the transaction should be maintained and signed off on by the Pastor and the individual requesting the cash.
f) Issuance of Blank Checks
Under no circumstances should a blank check be issued for any reason.
g) Facsimile Signatures
Under no circumstances should the use of facsimile signatures or signature stamps be permitted.