PARISH ADMINISTRATIVE MANUAL Policies & Procedures ARCHDIOCESE OF NEWARK Archdiocesan Center Revised: May 2019 TABLE OF CONTENTS 1: HUMAN RESOURCES 1 1.1: CLASSIFICATION OF EMPLOYEES 1 1.2: WHO ARE EMPLOYEES? 2 1.3: WHAT ARE WAGES 4 1.4: FEDERAL WAGE REPORTING 4 1.5: STATE WAGE REPORTING 7 1.6: NEW JERSEY STATE DEPARTMENT OF LABOR STATUTES 9 1.7: WORKER’S COMPENSATION 15 1.8: SALARIES 16 1.9: SABBATICALS 18 1.10: BENEFITS 19 1.11: RECORD KEEPING REQUIREMENTS 23 1.12: HUMAN RESOURCES RELATIONS 25 1.13: STATEMENT OF POLICIES 25 1.14 ARCHDIOCESE OF NEWARK SEVERANCE PAY PLAN 26 2: OFFICE MANAGEMENT 28 2.1: SECURITY 28 2.2 TELEPHONE 30 2.3: CORRESPONDENCE 30 2.4: PARISH CENSUS 32 2.5: SACRAMENTAL RECORD/FORMS 32 2.6: PARISH BULLETIN 32 2.7: PURCHASING 32 2.8: USE OF PARISH FACILITIES 35 2.9: RECORDS MANAGEMENT 36 3: FINANCIAL MANAGEMENT 46 3.1: PASTOR AND PARISH FINANCE COUNCIL RESPONSIBILITY 46 3.2: ACCOUNTING/BOOKKEEPING PROCEDURE 48 3.3: BANK ACCOUNTS 49 3.4: ORGANIZATION ACCOUNTS 52 3.5: INVESTMENTS 52 3.6: PETTY CASH 53 3.7: STATEMENT OF BALANCES/ACTIVITY 53 3.8: PAYABLES 54 3.9: FINANCIAL REPORTING 55 3.10: BUDGETING PROCESS 55 3.11: PARISH BUSINESS SERVICES 56 3.12: ARCHDIOCESAN ASSESSMENTS 57 3.13: REQUESTS FOR FINANCIAL ASSISTANCE 58 3.14: LOANS 58 3.15: CORPORATE CREDIT CARDS 59 i 4: PROPERTY MANAGEMENT 60 EXECUTIVE SUMMARY 60 4.1: CONSTRUCTION PROJECTS 61 4.2: REPAIRS AND RENOVATIONS 61 4.3: CONSTRUCTION & RENOVATION OF WORSHIP SPACES 64 4.4: BENEFACTIONS, SALES, AND PURCHASES – REAL ESTATE 65 4.5: ENVIORNMENTAL CONCERNS 65 4.6: PREVENTIVE MAINTENANCE 67 4.7: HISTORICAL SITE DESIGNATION AND GRANTS 67 4.8: OTHER GRANTS FROM GOVERNMENTAL ENTITIES 67 4.9: CHANGING USE OF PARISH FACILITIES HOUSING WOMEN RELIGIOUS 67 4.10: PARISH CAPITAL CAMPAIGN POLICY AND PROCEDURES 67 4.11: USE OF PROCEEDS FROM THE SALE OF PARISH PROPERTIES 68 4.12: USE OF PROCEEDS FROM THE RENTAL OF PARISH PROPERTIES 68 4.13: USE OF PROCEEDS FROM THE RENTAL OR SALE OF A CONVENT 69 4.14: ECCLESIASTICAL PARISH PATRIMONY 69 5: LEGAL MANAGEMENT 70 5.1: THE PARISH AS CIVIL CORPORATION 70 5.2: LEGAL RESPONSIBILITIES 72 5.3: TAX EXEMPTION 74 5.4: BEQUESTS TO PARISH CORPORATIONS 76 5.5: ALLEGATIONS OF CHILD ABUSE 79 5.6: DEFENSE OF LITIGATION UNDER SELF-INSURANCE PROGRAM 79 5.7: CONFIDENTIAL COMMUNICATIONS 80 6: MONETARY CONTROLS 83 6.1: MASS COLLECTIONS 83 6.2: OTHER GIFTS/PAYMENTS 83 6.3: CONTRIBUTION STATEMENTS 84 6.4: COUNT CONTROLS 84 6.5: NATIONAL COLLECTIONS 87 6.6: ASSESSMENT COLLECTION 87 6.7: SPECIAL COLLECTIONS 87 7: PRIEST INCOME TAX 89 7.1: OVERVIEW 89 7.2: FREQUENTLY ASKED QUESTIONS 90 8: FUNDRAISING 93 8.1: FUNDRAISING 93 8.2: BINGO/RAFFLES 93 ii 8.3: SCRIP 98 8.4: OTHER FUNDRAISING EVENTS 99 9: FINANCIAL FRAUD POLICY 100 9.1: FINANCIAL FRAUD POLICY STATEMENT 100 9.2: TYPES OF FINANCIAL FRAUD 100 9.3: FINANCIAL FRAUD DETECTION 100 9.4: REPORTING FINANCIAL FRAUD 101 10: OFFICE OF DEVELOPMENT AND STEWARDSHIP 102 10.1: STEWARDSHIP 102 10.2: SHARING GOD’S BLESSINGS ANNUAL APPEAL (AA) 102 10.3: MAJOR GIFTS AND GIFT ACCEPTANCE POLICIES 103 10.4: PLANNED GIVING 104 10.5: PARISH CAPITAL CAMPAIGN POLICY AND PROCEDURE 105 10.6: OFFERTORY INCREASE PROGRAMS 106 10.7: STEWARDSHIP ENDOWMENT GRANTS 107 11: PARISH CEMETERY OPERATIONS 108 PREFACE 108 FOUNDATION 109 BASIC ASSUMPTIONS 110 HISTORY 112 STRUCTURE 113 MISSION AND MINISTRY 114 ORDER OF CHRISTIAN FUNERALS 116 EIGHT DISCIPLINE APPROACH 117 11.1: MANAGEMENT 118 1.1: CEMETERY POLICIES AND PROCEDURES 119 1.2 OWNERSHIP 119 1.3: INSURANCE COVERAGE 120 1.4: ESTABLISH/EXPAND/CLOSE 120 1.5: CEMETERY ADVISORY BOARD 120 1.6: ARCHDIOCESAN EXECUTIVE DIRECTOR OF CEMETERIES 121 1.7: ROLES AND RESPONSIBILITIES 122 1.8: ANNUAL REPORTS 122 1.9: AUTHORITY TO INTERVENE 123 1.10: PROPERTY DAMAGE AND CRISIS MANAGEMENT 123 1.11: ENCOURAGED UNIFORM APPROACH 124 11.2: PASTORAL AND PUBLIC RELATIONS 124 2.1: IDENTIFICATION 125 2.2: ANNUAL CEMETERY SERVICE 125 2.3: ELIGIBILITY FOR BURIAL 125 2.4: LEGAL AND LEGISLATIVE ISSUES 126 2.5: STANDARD RULES AND REGULATIONS 127 2.6: MINISTERIAL COLLABORATION 127 iii 2.7: INDIGENT BURIALS 128 11.3: OPERATIONS AND FIELD MAINTENANCE 128 3.1: CEMETERY SERVICES 129 3.2: OPERATING STANDARDS/MAINTENANCE 129 3.3: INFRASTRUCTURE 130 3.4: SAFETY 130 3.5: COMMITTAL SERVICES 130 3.6: EQUIPMENT 131 3.7: VAULTS, LINERS AND CASKET PROTECTION 132 3.8: WETLANDS AND REFUSE DISPOSAL 132 3.9: WINTER STORAGE 133 11.4: INVENTORY AND DEVELOPMENT 133 4.1: PRODUCTS AND SERVICES 133 4.2: GRAVE NUMBERING AND MAPS 134 4.3: INVENTORY SIZE 135 4.4: CREMATION 135 4.5: PROJECT DEVELOPMENT 135 11.5: OFFICE OPERATIONS 136 5.1: SOUND BUSINESS PRACTICE 136 5.2: FORMS AND RECORDS 137 5.3: RECORD SECURITY AND RETENTION 137 5.4: ADMINISTRATION OF BURIAL RIGHTS 138 5.5: MEMORIAL PERMISSION 138 5.6: COMPUTER SOFTWARE 138 5.7: OFFICE ENVIRONMENT 139 11.6: HUMAN RESOURCES 139 6.1: HUMAN RESOURCES PROGRAM 140 6.2: REPORTING PERSONNEL COSTS 140 6.3: INDEPENDENT CONTRACTORS 140 11.7: SALES – PRENEED AND FAMILY SERVICE 141 7.1: SALES ENVIRONMENT 141 7.2: PRICES AND TERMS 142 11.8: ACCOUNTING AND FINANCE 142 8.1: CHART OF ACCOUNTS AND REPORTING 143 8.2: AUDITS 143 8.3: ENDOWMENT CARE 143 8.4: RECEIVABLES 144 12: RISK MANAGEMENT 145 INTRODUCTION 145 12.1: BASIC CONCEPTS OF RISK MANAGEMENT 146 12.2: SAFETY RISK CONTROL POLICY STATEMENT 147 12.3: ASSIGNMENT OF RISK CONTROL RESPONSIBILITIES 148 12.4: SAFETY TEAM 149 12.5: EDUCATION 151 12.6: FIRE PREVENTION AND PROTECTION 151 12.7: SELF-INSPECTIONS/HAZARD RECOGNITION 152 12.8: ACCIDENT INVESTIGATIONS 154 12.9: EMERGENCY PREPAREDNESS 155 iv 12.10: SAFETY MAINTENANCE OF RECTORIES, CONVENTS, AND MULTI-FAMILY HOUSING DEVELOPMENTS 156 12.11: SCHOOL SAFETY GUIDELINES 157 12.12: A PLAYGROUND SUPERVISOR’S SAFETY CHECKLIST 158 12.13: SPECIAL EXPOSURE GUIDELINES 159 12.14: PREMISES SECURITY GUIDELINES 162 12.15: FLEET SAFETY 163 APPENDIX A: RISK CONTROL WORK PLAN PACKET 168 APPENDIX B: TRAINING DOCUMENTATION SHEET 185 APPENDIX C: FIRE CATASTROPHE PREPAREDNESS ACTION PLAN 186 APPENDIX D: INVESTIGATION FORM 195 13: INSURANCE PROGRAM 198 13.1: WORKERS’ COMPENSATION 198 13.2: LIABILITY 204 13.3: AUTO 207 13.4: TENANT USERS 214 13.5: ACCIDENT INSURANCE 218 13.6: PROPERTY 221 13.7: EMPLOYMENT PRACTICES LIABILITY 223 13.8: INSURANCE PROGRAM CONTACTS 227 13.9: USE OF PARISH FACILITIES 229 APPENDIX A: CLAIM REPORTING FORM 239 APPENDIX B: SAMPLE CERTIFICATE OF LIABILITY INSURANCE 242 APPENDIX C: TENANT USER LIABILITY INSURANCE APPLICATION 243 APPENDIX A: ARCHDIOCESAN LEGAL COUNSEL CONTACT LIST 244 APPENDIX B: APPLICATION FOR PARISH CAPITAL CAMPAIGN 245 APPENDIX C: ECCLESIASTICAL PATRIMONY 248 TABLE OF CONTENTS 249 INTRODUCTION 250 I. THE PROPER HANDLING OF SACRED & PROFANE OBJECTS 250 A. SACRED OBJECTS BELONGING TO A PARISH 250 B. PERSONAL PROPERTY – NON-SACRED OBJECTS; NON-OFFICE EQUIPMENT 252 C. PROPERTY MANAGEMENT AND REAL ESTATE ISSUES 253 II. PARISH ARCHIVES 253 A. THE RECORDS 254 B. PROCEDURES FOR PACKING AND TRANSFERRING RECORDS 255 C. ARCHIVES/RECORDS 256 D. GUIDELINES FOR TRANSFER OF RECORDS TO ARCHIVES 258 APPENDIX D: NEW JERSEY SMOKE – FREE AIR ACT SMOKING PROHIBITIONS IN RECTORIES/CONVENTS/SCHOOL GROUNDS 259 v 1: HUMAN RESOURCES SECTION IS UNDER REVISION DUE TO REQURIEMENTS OF THE AFFORDABLE CARE ACT 1.1: CLASSIFICATION OF EMPLOYEES Human Resource policies, some elements of civil laws about Human Resource administration, and tax reporting can vary according to the employee’s classification. The following definitions apply throughout the manual: Clergy A. Priests 1. Diocesan Priest – Priests ordained for the service of, or subsequently incardinated into, the Archdiocese of Newark. 2. Religious Priests – Priests professed in a religious community and assigned to serve within the Archdiocese of Newark by the permission of our Archbishop. 3. Adjunct Priests – Priests ordained for another Diocese who are exercising their ministry in the Archdiocese of Newark without having been incardinated. B. Deacons 1. Permanent Deacons – Deacons whose final step in orders is ordination to the Diaconate. 2. Transitional Deacons – Deacons who are seeking ordination to the Priesthood. Religious Sisters and Brothers Religious sisters and brothers serving within the Archdiocese of Newark. Lay Employees Individuals, other than clergy and religious, who perform specific duties for pay under the supervision of an employer and bound by the employer's policies and procedures. These include full-time, part-time, seasonal and temporary employees. A. Full-time Employees – Lay employees of Archdiocesan Parishes, institutions or agencies hired before 1/1/2010 and who work twenty-five hours or more per week, and lay employees hired on or after 1/1/2010 who work 35 hours or more per week and who are expected to continue employment indefinitely and are subject to employment tax laws. B. Part-time Employees – Lay employees of Archdiocesan Parishes, institutions or agencies hired before 1/1/2010 who work less than twenty-five hours per week, and lay employees hired on or after 1/1/2010 who work less than 35 hours per week and who are expected to continue their employment indefinitely. Part-time employees are subject to employment tax laws but are not eligible for Archdiocesan mandated benefits. 1 C. Non-Exempt Employees – Lay employees eligible for overtime payment under the Fair Labor Standards Act (FLSA). D. Exempt Employees – Lay employees ineligible for overtime payment under FLSA.