Directives for Parishes of the Archdiocesan District

Directives for Parishes of the Archdiocesan District  -

(CLICK HERE to download Directives for Parishes)

(CLICK HERE to download the Cash Counting Slip)

(CLICK HERE to download the Purchase Order Slip)

Suggested “Best Practices” for Parishes of the Archdiocesan District


1) 2 Parish Council members should count cash each time and complete a slip similar to the one attached here. It will then be recorded in a book and signed (like a Daily calendar) and the PC treasurer should recount and deposit the money - any discrepancies should be noted to the PC immediately.

2) Cash drop should be made directly to the bank once money is counted so cash is not left around.



1) There should be 2 PC executive members signing all checks.

2) If a check is made out to an individual, that individual cannot sign that check.


Major Purchases

1) All Major purchases should have 3 separate estimates that are submitted to the Parish Council for Review and approval.

2) A Purchase order (see attached) should be completed and signed by the Parish Council President once the Parish Council has approved the purchase.


Bank Accounts

1) Bank accounts should be consolidated to minimize errors and unnecessary transfers.

2) The Priest cannot have access to the Bank Accounts.


Accounts Payable

1) A W-9 must be obtained from all Vendors – annual 1099’s must be completed by January 31st of the subsequent year.

2) All Contractors should submit their Certificate of Insurance to the Church indicating the Church as a named insured.

3) No Parish Council Member should have a church credit card. If Purchases need to be made there can be an office credit card or the Parish Priest will have one for Church purchases. All purchases charged to the Church credit card must follow the appropriate approvals and receipts must be submitted to the treasurer to support the payment of the credit card bill.



Payroll should be maintained by the Parish Bookkeeper and reviewed by the Treasurer monthly. All employees including the Parish Priest(s) must be on payroll and receive a W-2 by January 31st each year.


Statements to Donors

Annual Statements must be sent to members confirming their donations (with tax language) by January 31st each year (for the preceding year). Tax letters must also be prepared for donations over $75 and sent to donors (other than for membership) immediately upon receipt of a donation.


Financial Reporting

The Treasurer should present monthly financial statements to the Parish Council for their review. The Financials should include the Balance Sheet and Income Statement. The Parish should create an Audit Committee to review the annual financials of the Parish which would then be presented to the General Assembly (around April each year).

Annual Budgets should be prepared by a Finance Committee for the subsequent year and be presented to the General Assembly each year for their review and approval (around October each year).


Restricted Funds

Restricted funds must be separated in the Church Financials and are to be used only for the purpose which the donor has indicated.


Endowment Funds

Endowment Funds should be reconciled and reviewed monthly to ensure the accuracy of the Restricted vs Non Restricted Balances.



Ministries must work in conjunction with the Parish Council with regards to all funds. The Ministries should submit their annual budgets to the Parish Council for review and approval. Any expenditures outside of their budgets should first be presented to the Parish Council for their review and approval before committing to the expenditure. No Ministry funds may be used without the Ministries knowledge.


Capital Purchases/Major Renovation

Before committing to major capital purchases or Renovations the Parish must have secured a minimum of 50% of the cost to ensure successful completion of the project.



Parishes must ensure that they have adequate Property & Liability Insurance. A Certificate of Insurance must be submitted to the Archdiocese annually naming The Greek Orthodox Archdiocese of America AND The Direct Archdiocesan District of the Greek Orthodox Archdiocese of America as “Named Insured”. Parishes should also secure “Directors & Officers”, Short Term Disability and Workman’s Compensation Policies.



It is highly recommended that each parish have an Investment Committee that reviews and recommends appropriate investments of Parish funds. A proper balance must be maintained to ensure both liquidity and “safety” of such funds. A review should be done quarterly and presented to the Parish Council.


Parish Council

1) In order to be considered for election to the Parish Council an individual must be a member of the Parish and in Good Standing for at least 1 year.

2) Members of the Parish Council shall be elected by parishioners in good standing of the Parish in accordance with the Regulations of the Archdiocese (UPR) and the Parish Bylaws. In accordance with the UPR, the elections of the members of the Parish Council shall be held no earlier than the first Sunday in November, and no later than the second Sunday in December. (UPR Part 3, Chapter 2, Article 25.Section 1)

3) Member of the Parish Council are required by the UPR to sign a copy of the Conflicts and Related Party Transactions Disclosure Policy (attached) and send a copy of the completed form to the Office of the Chancellor of the Archdiocesan District as well as the Parish’s Parish Council President, Vice President and Secretary.