Parish Council Minutes for February 11, 2008

Members present: Father Rolando, Rito Rivera, Dan Dunlap, Tina Lujan, Roy Cataño, Genevieve Bassham, Linda Gutierrez, Teresa Juarez, and Vickie Sanchez

Opening prayer was led by Father Rolando

2006-2007 Audit Report and Recommendations

Father Rolando presented the Report of Review conducted by the Diocese of El Paso. Observations and suggestions were reviewed and discussed with the Parish Council as noted below.

Revenues and Collections

Observation #1 – The count sheets that support the collection and counting process are not signed by all participants. Suggestion: The parish’s count sheets should include the signatures of all those involved in the count process so that it is clear that the count team members are acknowledging the amounts collected.

Council Response: All members involved in the count process will sign the count sheets.

Observation #2 – The counts and subsequent deposits are made on the Tuesday following the Sunday collections. Suggestion: Every effort should be made to have the monies from the Sunday collections counted and deposited on the following Monday.

Council Response: The parish office is closed on Mondays. Collections are maintained in a secured location and deposits are made on the first business day of the week (Tuesday) for the parish.

Observation #3 – In response to an inquiry it was noted that a husband and wife may be on one of the count teams together. Suggestion: Every effort should be made to have the teams make up be unrelated individuals.

Council Response: The number and make of volunteers as well as work schedules make it difficult to ensure that all count teams are unrelated. However, the third person on the count team is an unrelated individual.

Observation #4 – In discussing the procedures regarding the securing of collections during the Sunday mass schedule it appears that the safe, where the monies are kept until the count is made, is not locked between masses. Suggestion: The collection procedures should be reviewed to determine if the safe can be locked between masses. Many safes can be modified to allow someone to insert a money bag down a chute or opening without opening the safe itself. Then, when the count team is ready to count, the safe can be opened.

Council Response: The collection will be placed in a money bag and inserted down the chute in the parish’s lock box.

Fund Raising

Observation #1 – The parish needs to be aware of the reporting requirements of the Internal Revenue Service and certain prohibitions of the Charitable Raffle Enabling Act if it is going to use this method of fund raising. Suggestion: The use of a raffle for fund raising brings into consideration certain responsibilities to the parish in terms of reporting the winnings and withholding taxes associated with these winnings, even when the prize is not in the form of money (which is not allowed). A prize that has a fair market value in excess of $600 may require reporting using Internal Revenue Service (IRS) form W-2G. A prize in excess of $5,000 may require that a form W-2G be filed and that withholding taxes be paid calculated at 25% of the value of the prize. The parish should review its raffle procedures and ensure that it is in compliance with the Charitable Raffle Enabling Act for the State of Texas and the reporting requirements of the IRS.

Council Response: The parish does not rely solely on raffles for fund raising purposes. Raffles are held at a minimum during the year and do not award prizes that are in excess of $600.

Sacramental Offerings

Observation #1 – The parish does not have a schedule of sacramental offerings. Suggestion: Appendix F – Stole Fee Form Schedule that is included in the Manual of Policies and Procedures of Parish Finances of the Roman Catholic Diocese of El Paso should be filed and approved by the Chancery.

Council Response: The schedule of sacramental offerings is in line with the Stole Fee Form Schedule that is included in the Manual of Policies and Procedures of Parish Finances of the Roman Catholic diocese of El Paso. The fee schedule will be posted in the rectory and a copy mailed to the Chancery.

Expenditures

Observation #1 – Of the seven disbursement items tested, one was not supported by an invoice. Suggestion: It is important in maintaining controls that each disbursement be supported by adequate documentary evidence. Although, the files for invoices were well organized it is also important to ensure that files are also complete. Council Response: An invoice will be secured for all disbursements.

Finance Committee

Observation #1 – The Parish Advisory Council meets on a regular basis, keeps excellent minutes and appears very well organized. The minutes mentioned on September 11, 2006 that Mrs. Gutierrez was asked to provide a quarterly financial report; however, there was no subsequent mention of this report and whether or not it was discussed by the Advisory Council. Suggestion: The Parish Advisory Council should include as one of its regular agenda items a review of the most recently available financial statements.

Council Response: The financial report will be added as an agenda item for regular parish council meetings.

Reporting

Observation #1 – The parish has not published an Annual financial Report in the parish. The Parish does include collection information in its bulletin and on its website. Suggestion: The Manual of Policies and Procedures of Parish Finances of the Roman Catholic Diocese of El Paso indicates that an Annual Financial Report of the parish be prepared by the finance council and should be submitted to the finance office. A copy, in summary form, should be published in the parish bulletin.

Council Response: A summary report of finances will be published in the parish bulletin as required.

Bank Reconciliation

Observation #1 – The bank appears to be reconciled on a regular basis but it is not formally reviewed by anyone besides the preparer. Suggestion: The bank reconciliation should be revised by the pastor or a member of the Parish Advisory Council that is familiar with financial matters.

Council Response: The bank reconciliation will be reviewed by the Parish Administrator.

Miscellaneous:

Observation #1 – The parish participated in the ten of the special collections under the period of review. The parish submitted its records through August of 2007 in order to charge the Diocesan Assessment. The parish has no outstanding debt to the Diocese. The parish’s participation in the Progress Campaign did reach a sufficient amount to share in the contribution for 2005 but not for 2006.

The council is pleased that there is no outstanding debt to the Diocese. A collaborative effort by all will be made to communicate to the parishioners the importance of Progress 2008 and services provided with the funding.

Linda Gutierrez provided the council with a copy of the financial report for review. All agreed on the format presented. A current report will be presented at each regular council meeting.

Father Roland will provide a written response to the Diocese of El Paso conveying St. Mary’s Parish’s response to the review.

Minutes of December 11, 2007

Tina Lujan moved and Genevieve Bassham seconded the motion to approve the minutes as presented. The motion carried unanimously.

Progress 2008 President Rivera reported that he received a manual and DVD that outlines Progress 2008. He stressed the importance of encouraging parishioners to participate.

New incentives are offered as follows:

1) $10,000 will be awarded to the parish with the highest percentage of the goal collected;
2) $5,000 will be awarded to the most improved parish;
3) $5,000 will be awarded to the parish with the highest percentage of registered families; and
4) $5,000 will be awarded to the parish that reaches its goal first.

Father Rolando stated that the Progress 2008 information is also available on the parish website and a presentation will be made at church after his return. Gloria Garcia is currently working on Progress 2008 and will keep up with the schedules and events.

Facility Project Update Church Re-Wiring Project

The project has been completed and a letter will be submitted to the Diocese for the final payment.

Confessional Room – Plaster –

The plastering has been completed and ceramic tile has been purchased. The tile will be installed when the weather is warmer. Ceramic tile will also be installed in the foyer.

To avoid additional damages to the church walls, Father requested that the tall cypress tree located at the front of the church be removed. If the tree is not removed, the roots will continue to grow into the adobe walls, damaging the walls and plaster. Council members Roy Cataño, Dan Dunlap and Rito Rivera offered their services in the removal of the tree.

Parish Hall – Water Leak and Heaters –

President Rivera reported that the air conditioner pipes froze, causing the water leaks. To prevent breakage due to frozen pipes, the water must be turned off for winter. President Rivera informed the council that he unfroze the pipes located above the bathroom, spliced them and repaired them. The pipes located above the kitchen will need to be repaired when the weather warms up.

Classroom A/C Unit – Woodwork -

President Rivera reported that he has painted all of the woodwork located on the outside of the building. Tina Lujan will provide President Rivera with access to the inside of the classrooms so that he may paint the woodwork inside the classrooms.

General Discussion & Consideration-

President Rivera extended his appreciated to Tina Lujan for her work with the youth and the upcoming youth rally.

Father Rolando reported that Tepeyac secured through a grant, distance learning equipment that includes a projector and screen. The equipment is to be used by the surrounding parishes for meetings, training and courses offered through distance learning. The equipment was originally sent to a parish in Pecos but had not been used. It was offered to St. Mary’s Parish and accepted by Father Rolando. The equipment is currently at our parish library. The equipment will be set-up and a conference table secured for distance learning meetings, conferences and/or training.

Father Rolando reported that Veronica Campbell will be assisting Linda Gutierrez with her duties involving parish finances. This will provide Mrs. Gutierrez with additional time to care for her mother.

The next meeting will be held on Tuesday, March 25th.

Genevieve Bassham moved and Roy Cataño seconded the motion to adjourn. The meeting adjourned at 7:26 p.m.