Rather than asking everyone to merely comply with auditor's recommendations, the Cash Handling Procedure has now become particular law for the diocese.
Every parish must have and follow written procedures that comply with the particular law of the diocese listed below regarding the controls and procedures for all aspects of offertory collections:
Every parish is different and has its own personality, customs and resources. It is fine to have individual procedures, but they absolutely must be in writing and "current" to reflect what is actually taking place and meet the requirements for financial control as defined by the Decree and policy of the Diocese.
An obvious question is why the need for written procedures? The majority of funds received by the parish come from the collection. We need to use "best practices" in every possible way. This must be part of our process to have both transparency and accountability.
Written procedures ensure that everyone involved in the process will know the expectations of their role. Written procedures give specifics for training volunteers and giving them something to review. Also, when a person is absent, the written procedures will be a great help.
Consider the areas of the particular law to be sure that your procedures are reviewed regularly and actual practices are reflected in your procedures. You will be on very strong ground when you involve your finance council with this task. Please remember that Canon 537 requires a Finance Council in each parish. This council must be active and involved in the financial oversight of the parish.