Archdiocese of Pittsburgh and Western Pennsylvania
Orthodox Church in America
/ Ministries / Parish Development / Financial Practices
Parish Financial Practices

Audit Guidelines - Guidelines for conducting financial audits in parishes of the Diocese of the Western Pennsylvania are offered here.

Donation Privacy -Confidentiality is NOT Secrecy. Article

Importance of a Parish Gift Acceptance Policy -Sometimes its best to say "No, thank you. Article

IRS Regulations - A document from the IRS titled Tax Guide for Churches and Religious Organizations can be found here.

Pro's and Con's of Endowments - Parishes consider establishing an endowment may find useful insight in this article.

Your Parish Budget - What does it convey about your parish? See article

Replacement Reserve Analysis - Whether your parish facilities are new or  ancient consider undertaking a well thought out, comprehensive "Replacement Reserve Analysis"

Cornerstone Financial Practices  -- here

Many Pockets - Stewardship Messages need to comprhend many pockets of giving. Here.

Tips for Counting Cash  -- When churches receive tithes and offerings substantial record keeping and an effective internal control structure is needed. Here, from an article at, are 10 ways to strengthen control of your cash receipts, and some tips on making cash disbursements:

For your offerings, enlist money counters (tellers) who aren't related by family and don't work at the same place during the week.  Read the rest of this article here

Best Practices Manual -- The Parish Council has a duty of care to properly oversee financial practices of the parish. Do your parish council  have clear policies concerning:

Conflict of interest

Donor restrictied gifts

Fund raising appealOperational controls of funds and accounts

Financial reporting

Spending practices

The parish council at Holy Trinity Orthodox Church  in Overland Park KS recently developed a best practices manual for answering these questions. The document has been posted here for your review. Use it as a starting point for your procedures.