Business Office
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Mission
The Diocese Business Office serves the Diocese by managing and safeguarding the financial and administrative resources entrusted to our care. In partnership with our parishes, schools, and ministries, we promote sound financial practices rooted in transparency, accountability, and good stewardship. Guided by the generosity of our faithful and in harmony with the mission of the Diocese, we are committed to the responsible use of our human and material resources through effective budgeting, accounting, reporting, and compliance with all civil and Church regulations.
We carry out our mission by protecting the Diocese’s financial resources, keeping accurate records, and ensuring everything we do follows both diocesan and civil guidelines. We’re here to support parishes, schools, and ministries with financial guidance, tools, and information that promote good stewardship and strong management. By maintaining solid internal controls and open communication, we help ensure that all diocesan resources are used wisely to serve the mission of Christ and His Church.
We are available to meet with our parishes, missions, and schools to provide support with financial, insurance, and reporting matters. Our Diocesan Finance Officer also welcomes invitations from pastors to attend Parish Finance Council meetings, where she can offer guidance and clarification on diocesan procedures and policies.
Quick Links
Accounting Procedures, Calendar,etc
Parish Charts of Accounts
The year-end financials are used to calculate the total assessment to be paid over the course of the new fiscal year. Please refer to the Chart of Accounts for determining assessable status of a particular income line item. If you have any questions about what is taxable and what is not, please feel free to call the Diocesan Business Office at 318-868-4441. At the time year-end financials are submitted, we also request that the pastor submit the Parish Representation Letter. This letter is to be printed on parish letterhead and signed by the pastor. We include it on this site in Microsoft Word format to facilitate easier editing.
Reporting Timeline
1. Budgets - Due June 1st
The annual budgets (effective July 1-June 30) for parishes, missions, schools and campus ministries are due to the Diocesan Business Office by June 1st of each year. Locations are provided pertinent budgeting information each February, such as insurance increases, approved mileage reimbursement rates, and priest compensation packages. Locations which are due for Agreed Upon Procedures Reviews in the coming fiscal year are also provided with the cost estimate for the review.
2. Mid Year Financials - Due January 31st
Mid-Year financials are due from all parishes, missions, schools and campus ministries by January 31 of each year. Please be sure to include a Balance Sheet and Income Statement as of December 31.
3. Year End Financials - Due July 31st
Annual Diocesan Assessment
Canons 222 and 1260 assert the right of the hierarchy (bishops) to require from the Christian faithful the financial support necessary for ecclesial purposes (carrying out the mission and programs of the Church in the diocese). Canon 1263 specifically gives the right to the bishop to impose taxation as necessary to provide adequate support for the Church. The total of taxable income line items for the fiscal year recently ended is compared with the following chart in order to determine the taxable percentage rate.
Taxable Income
- General Collections
- Special Collections
- Building Fund Collections (Ordinary)
- Fundraisers (Non-School Related)
- Donations (General & Designated)
- Memorials (Non-Sanctuary)
- Rental and Leases
- Oil and Gas Royalties
- Votive candles & religous items
- Gains on Sale of Securities or Real Estate
- Miscellanous
Non-Taxable Income
- Collections for Debt Reduction*
- Collections for New Construction** Insurance Porceeds
- Cemetery Revenue
- Tuitons for Religous Education/Schools
- Fundraising for school
- Subsidy from diocese
- Grants
- Memorial for Sanctuary Items
- Non-Contractual Rentals
- Mass Stipends
- Dividends and Interest
- Legacies, Bequests, Estates
- Non-Income Receipts
* Collections for Debt Collection
** Collections for New Construction
Agreed Upon Procedures
Parishes, missions and elementary schools are reviewed by independent accountants every three years for compliance with acceptable accounting practices and diocesan policy. The schedule currently stands as follows: TBA
Reviews will take place during the fall of the year noted (after the close of the fiscal year at June 30.) Locations are provided pricing information in February so that appropriate budgeting provisions may be made. Special arrangements for additional reviews outside of the normal schedule may of course be made at the request of the Bishop, Diocesan Administrator or the Pastor.
Accounting Procedures Documents
Chart of Acccounts
Parish Representation Letter
Guidelines & Policies
Special Events, Third Party Use of Property, Tenant User Liability Insurance Program
For private groups or individuals renting or using any portion of church property, a separate insurance policy can be purchased ONLINE from Arthur J. Gallagher Risk Management Services. If Tenant User Liability Insurance is declined, then the group or individual must provide a Certificate of Insurance endorsing the church/diocese/Bishop as additionally insured on the General Liability policy (Must be insured at $1million per occurrence). **Special Events (TULIP) coverage is not intended for church- or school-sponsored events**. If you have questions about the nature and purpose of Special Events/TULIP Insurance, please call the Diocesan Business Office at 318-868-4441.
Below are the instructions for accessing the web-based application and payment system which will generate immediate approval and emailed insurance certificates. These procedures are for anyone who needs to purchase Special Events coverage (now called TULIP) so that they can apply and pay directly online. Brianna Riske at AJG (630-647-3035) will be able to help you or them with any questions you have through the process.
Web Access Instructions
1) Select Diocese of Shreveport and then type a portion of your church or school’s name in the Parish Name box. It will pull up a list of locations for you to select from.
2) Proceed through the application answering the questions. Some answers will trigger additional questions to pop up
3) You will also have the option near the end to add additional insureds. You will need to add two additional parties to the policy: the Diocese of Shreveport and Bishop. You may use the following email address as the recipient of those certificates if asked: busoffice@dioshpt.org.
4) Once you have completed the application, there will be an option to review the quote and purchase the coverage via credit card or electronic check. The policy binds immediately and the system will email you a certificate.
Conditional Exceptions
IRS 501(c)3 Group Ruling
Each year in July the Internal Revenue Service affirms 501(c)3 status for all Catholic parishes, schools and institutions as they are listed in the Official Catholic Directory by providing a letter to the United States Conference of Catholic Bishops. Together with the listing of our parishes in the Diocese of Shreveport, this letter serves as verification that our churches and schools are, in fact, 501(c)3 organizations as recognized by the Internal Revenue Service.
A copy of this letter and listing is maintained by the Diocesan Business Office. The current letter can be accessed here for the purpose of proving 501(c)3 status for your parish or school
CRAFT FAIRS/BAZAARS
Where the church has outside vendors selling wares MUST be covered by a separate insurance policy. Call Brianna at AJG (630-647-3035) for a price quote on the event.
INFLATABLE AMUSEMENT DEVICES
Unless you are able to obtain Certificates of Insurance from the company renting the inflatables with proper additional insured endorsements, Special Events (TULIP) Insurance IS required of our parishes/missions/schools whenever Inflatable Amusement Devices are being used (bounce houses, space walks, slides, etc.)*. Cost will be determined by all event activities and types of inflatables used. If you are planning an event at which inflatables will be used, please call Brianna Riske at 630-647-3035 to begin the process of underwriting the insurance for your event. In addition to photos and dimensions of the inflatables you plan to have, you will need the following form: Inflatables Guidelines
Guidelines & Policy Documents
Alcohol Policy
Construction & Improvement Guidelines
Examples of Eligible Events
Group Ruling
Real Estate Acquisition
Property & Liabilities
Accident / Incident Claim Forms (Reporting):
Please call the Diocesan Business Office in order to report an incident involving property, liability or automobile claims or use the forms below. Please note: If the injured person is an employee, then the matter falls under Workers’ Compensation Please contact Peggy Ray in the Department of Human Resources for information on setting up claims for employees. Please email all Non Workers’ Comp Accident Reports and Property Loss Reports to busoffice@dioshpt.org.
Accident Report (fillable pdf) If the accident/incident involved a student, then use Student Accident Insurance Claim form below.
- Property Loss Report (fillable pdf)
Deductibles:
Property claims carry 5% with a minimum of $1,500 deductible per instance.
Auto claim deductible is $500 for collision. There is no deductible on comprehensive claims (cracked windshields, etc). Only autos owned by our parishes, missions and schools and the personal autos of priests who choose our insurance are covered by the diocesan policies. Police Reports must be provided in all collision claims.
Forms For Insurance Coverage:
- Mobile Equipmet: Add or Delete Coverage
- Vehicle or Building: Add or Delete Coverage
Certificates of Insurance
Providing Certificates of Our Insurance to other locations
Many times in the course of business, a church or school will need to contract with another location to host an event. Examples of this are parish carnivals which may require use of a city parking lot, school field trips, and graduations and fundraising events which are hosted at another venue. For these situations, certificates of liability insurance are often required by the hosting facility (City, Convention Center, etc.)
Other times, our locations can benefit by providing evidence of property insurance, such as when the copier leasing company is ready to charge the church for separate insurance on a rented copier. Any time one of our diocesan locations is required to provide evidence of our insurance policies, please contact the Business Office ((318)868-4441). Please provide request information on the following form:
- Certificate of Insurance Request Form
The Business Affairs Office will request the certificate from the insurance company and forward it to the church or school upon receipt. Turn around for certificates is usually same or next day. However, care should be taken to allow at least a week when possible, in the event that there should be an unexpected delay in processing.
Requesting Certificates of Insurance from Vendors and Third Parties
Certificates of insurance should be provided by any organization or vendor conducting business on Church property. This includes, but is not limited to service/repair companies and groups requesting use of church/school facilities for meetings.
- Organization/Company must present Certificate of Insurance for no less than $1,000,000 coverage per occurrence.
- Diocese of Shreveport / Bishop / Church Parish (or high school) must be endorsed* as additional insured on the general liability policies, complete with respective addresses noted (Diocese at 3500 Fairfield Avenue, Shreveport, LA 71104; Bishop at 1000 Fairview, Shreveport, LA 71104).
- Evidence and endorsement as additional insured of Auto Liability. If the organization does not provide auto insurance for its vehicles, then you need to obtain proof of the individual’s auto liability policy.
- Evidence (but not endorsement) of Workers’ Compensation coverage is required as well.
Any vendor providing activities such as pony rides, inflatable space walks, slides, etc. on Diocesan/Church property must also present a Certificate of Insurance that contains the provisions noted above.
*When requesting certificates of insurance from third parties, it is important to request that the church/diocese/bishop be endorsed on the general liability policy as additionally insured. This guarantees that the underwriting insurance company (not the broker) knows that the policy itself is being affected. As a result, you will automatically receive updated certificates when the policy is renewed or cancelled.
Please also see the Guidelines for Requesting Vendor Insurance. If you have any questions about requesting vendor insurance, or need someone to communicate with the insurance company on your behalf, the business office administrative assistant will be happy to assist you.
Insurance for Foreign Mission Trips and International Travel
For anyone traveling outside the USA, Gallagher Charitable International Insurance Services offers Special Insurance, which includes Emergency Medical Evacuation. At this time it is $3.30 per day per person. We strongly recommend that the sponsoring church purchase the coverage for travel participants. Coverage may be sought at www.TravelWithGallagher.com.
Student Accident Insurance
Student Accident Insurance is afforded to all students enrolled in our schools and pre-schools. The coverage is secondary to the parents’ primary insurance coverage. Claims are expected to be filed as soon as possible, but must be filed within sixty days of date of accident in order to be considered for possible payment. The following forms are provided:
- FAQ and Claim Instructions
- Student Accident Claim Form (print out and complete)
Tenant User Liability Insurance Program
For private groups or individuals renting or using any portion of church property, a separate insurance policy can be purchased from Arthur J. Gallagher Risk Management Services. If TULIP coverage is declined, then the preceding requirements will apply. New to our system is the requirement that all applications be completed online, with the exception of recurring meetings, whose application is noted below. This change ensures timely approval and immediate response.
- Applications may be completed online here
- Facility Use Agreement is provided for parish/school use.
TULIP coverage is not intended for church or school-sponsored events. If you have questions about the nature and purpose of TULIP, please call the Business Office at (318)868-4441. Exceptions to this arise when a church or school sponsors a “bazaar/craft fair” type event or has an event at which inflatable amusement devices are erected. If your location is hosting an event with inflatables, please contact Zoe Dorse by email at Zoe_Dorse@ajg.com to begin the process for obtaining coverage. You will need to submit the Special Events Application and Inflatables Best Practices (signed by principal or pastor) in order to secure coverage.
Workers’ Compensation Insurance
For complete Workers’ Compensation forms, instructions, and next steps, visit the Diocesan Department of Human Resources.
Property & Liability Documents
Accident Report
Application For Recurring Meeting
Certificate of Insurance
Eligible Events
Facility Use Agreement
FAQ & Claims Instructions
Inflatable Guidelines
Mobile Equipment
Property Loss Report
Special Event Coverage
Student Accident Claim Form
Vehicle or Building
Vendor Insurance Requirements
Construction & Improvements
For projects costing over $10,000 The diocese employs a two-step process for approval of expenditures exceeding $10,000 in cost. We have created a Guideline packet of information containing forms and information for requesting approval on capital expenditures greater than $10,000. It’s a process that can seem overwhelming, but be assured we are here to help out in any way we can.
1. Preliminary Approvel
Preliminary approval is the first step in notifying the Bishop of the parish’s intent to pursue facility improvements or capital projects. At this stage, the parish should have a general understanding of the project scope, estimated costs, and whether financing or borrowing will be required.
To request preliminary approval, the parish must submit:
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The Preliminary Request Form
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The Latest Monthly Comparative Financials, including:
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Year-to-date vs. prior year-to-date balance sheet
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Year-to-date vs. prior year-to-date income statement
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These materials are submitted to the Bishop for initial review and approval.
2. Final Approval
Once preliminary approval is granted, the parish may proceed with gathering bids, selecting contractors or vendors, and finalizing financing arrangements. Required insurance and bonding documentation for the selected contractors must also be obtained.
For final approval, the parish submits:
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The Final Request for Approval
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All supporting documentation, including bids, contracts, financing details, insurance, and bonds
No contracts may be signed until final approval is granted by the Bishop.
If timing is a limiting factor, the Preliminary Request Form and Final Request for Approval may be submitted simultaneously, provided that all required documentation is included.