INTRODUCTION
As you and I may know, in handling a parish, the question of proper management, transparency, financial accountability, and strategic investment is key. Being academically intelligent is not a guarantee of good performance in parish administration. Rather, it is a skill that is learned on the job through experience coupled with time.
THE STARTING POINT
The question of proper pastoral administration begins with proper filing of documents on the various subject matters; developing the habit of saving before spending for effective checks and balances; spending within the means of the parish; and not borrowing unnecessarily or excessively when it is neither prudent nor approved by the Local Ordinary.
THE OPERATION ITSELF
It is rather unfortunate that many parishes in Ghana and beyond do not, or cannot, afford a full-time accountant. I think if every parish cannot employ an accountant individually, it would be strategic for about four or five parishes, or parishes under one deanery, to have a substantive accountant to assist the Parish Priest and the parish administrative staff in the management of parish funds and resources.
At the discretion of the Diocesan Bishop, every parish could manage its funds autonomously. However, as is done in some Nigerian Churches, parish accounts in a diocese could be linked to the Central Accounts of the Secretariat, where a Parish Priest must seek permission from the Diocesan Bishop before withdrawing a certain amount of money, clearly stating what the money is to be used for. Alternatively, the diocese could run a Central Accounts system where all priests’ allowances and diocesan levies are paid directly into the Central Accounts of the Secretariat, and all monthly payments of priests’ allowances are transferred directly from the diocesan Central Accounts to the accounts of all priests working in that diocese at the click of a button.
I think in Ghana the Sunyani Diocese practices this system, and it avoids a lot of misunderstanding and conflicts over delays and reductions of allowances.
THE BIGGEST STRUGGLE IN THE PARISH
There has always been a major struggle whenever there are transfers of priests. Even though transfers are beneficial for the dynamic and continuous pastoral growth of both the parishioners and the priest himself, they pose significant challenges when a new pastor is installed.
A new pastor may inherit a system where the parish has several accounts with many cheques, where every society, parish store, charity donation, Sunday and weekday collection, the parish school, youth, Sunday school, etc., have separate accounts. A new pastor may then come in and, without studying the parish system well, merge all the accounts and spend from them collectively, which eventually creates many problems.
There is nothing wrong with consolidating accounts, but as a pastor, one must weigh the pros and cons and determine which approach would provide better financial clarity without confusion. I personally think that, in this area, it would be strategic for the diocesan Finance Office to draw a clear-cut policy on how parish account systems should be managed.
THE PASTOR AS AN ADMINISTRATOR AND THE PARISH FINANCE COUNCIL
Permit me to reiterate: how many times have some pastors not been locked in mission houses by youth in the Church on the grounds of not presenting parish accounts for many years? Or worse, have some members of the Parish Financial Committee/Council not connived with some pastors to be given contracts for parish projects, giving certain percentages to some pastors and also taking loans secretly from parish harvest money?
In instances like this, where each scratches the back of the other, what difference do we make between us Christians and some politicians? Probably, the only difference may be where each steals from—one from the public purse, another from the parish coffers.
It is a moral imperative for the pastor to consult and listen carefully to the views and advice of the Finance Council before making any important decision that concerns funds or strategic investment. Where matters are ultra vires to him, he must seek expert advice from the Local Ordinary through the Financial Administrator, who under normal circumstances is expected to be a professional accountant and/or auditor.
Even though it may seem superfluous, I pray that, considering the complexity of financial management in our parishes and dioceses, Local Ordinaries may in the near future consider empowering and appointing priests or religious who are chartered accountants to serve as Diocesan Financial Administrators.
THE QUESTION OF ANNUAL BUDGET DEFENCE AND AUDITING IN THE DIOCESES
Canon Law encourages Local Ordinaries to devise means of periodic auditing and budget defence to help pastors—especially new ones and those without an accounting background—prepare an annual parish budget indicating proposed expenditure and projected income to run the parish.
This must be understood as a frank and sincere pastoral exercise that strengthens the parish financial system, reduces financial waste and excesses, and not as a policing venture, since it is essentially a form of pastoral accompaniment.
It is sad that some parish priests have been unable to conduct proper handovers before being transferred. The question is: what happened to the parish and diocesan auditors? What about parishes that may have gone bankrupt? Were there no indicators to correct foreseeable dangers before they escalated?
Furthermore, how do parish and/or diocesan auditors become more effective and trustworthy when their visits to check and scrutinize parishes, institutions, hospitals, etc., end with them receiving tokens? Will this not tempt them to cover up irregularities when they have been induced? If care is not taken and strict directives and policies are not established, motivation for this important exercise may end up turning it into a mere formality. It becomes a case of “you scratch my back, I scratch yours.”
TEN WISDOM NUGGETS TO EVERY PASTOR
1. As a Parish Priest, never borrow parish money under your care from your personal funds. It creates more problems than the one intended to be solved.
2. As a pastor, never sell your personal property, whether land or automobile, to the parish where you work for any reason. You may end up confusing business with a charitable act.
3. As a pastor, always be deliberately conscious of documenting all parish records, nicely categorized, neatly filed, and well kept. These may include financial expenses, parish land documents, contract documents, MOUs, etc.
4. As a pastor, always have scanned copies of all important files, records, and documents digitized and kept in the diocesan secretariat as a backup in case of any unforeseen tragedy.
5. Always deposit every parish income into the parish accounts before withdrawing funds for expenditure. This makes the parish accounts easier to manage. Once needed, you can simply request the parish bank statement from your bankers.
6. If there is no diocesan policy prohibiting it, neither maintain too many parish accounts nor rely on only one. What happens if the bank holding the single account collapses unexpectedly? A wise person never puts all his eggs in one basket.
7. As a pastor, never borrow or spend beyond your income on the assumption that harvest money, tithes, or donations may come. In financial matters, one does not presume where there is no certainty.
8. As a pastor, prioritize periodic internal auditing of parish accounts even before external auditors come from the archdiocese or diocese.
9. As a pastor, never be quick to purchase building materials, automobiles, sacred vessels, or any item costing more than ten million online. You could easily fall into the hands of scammers and lose parish funds and your integrity as a priest and pastor.
10. As a pastor, seal all financial loopholes and leakages.
Insist on the use of requisition forms endorsed by you, the pastor, and one or two church executives before any payment is made by the Financial Secretary or Accountant. Whenever you request an invoice for materials, verify it before accepting it.
CONCLUSION
I must sincerely confess that I have no doubt that if these ten wisdom nuggets are adhered to, and the Parish Priest keeps himself abreast of both the theoretical and practical aspects of managing a parish, making good use of experts, tools, and the Church Council—particularly the Parish Financial Committee—effective parish administration will be achieved.
By Rev. Fr. Albert Kyei Danso, Chaplain
Holy Family Ghanaian Catholic Community Church, Italy
