BishopAccountability.org
	Strict Rules Set for Finances Religious Leaders in Region Describe the Procedures Used in Handling of Money By Alberta Lindsey Richmond Times-Dispatch [Virginia] January 20, 2007 http://www.timesdispatch.com/servlet/Satellite?pagename=RTD%2FMGArticle%2FRTD_ BasicArticle&c=MGArticle&cid=1149192753482&path=!news&s=1045855934842 Strict rules keep the clergy honest, say some Protestant and Jewish leaders in the Richmond area. Members of congregations demand accountability, said Rabbi Merrill Shapiro of Congregation Or Atid in western Henrico County. "If there's any uncertainty that money is not handled properly, people will stop giving." Various religious leaders were asked about their management of funds after a Catholic priest was charged with embezzling at least $600,000 from two parishes in Louisa County. State police investigators estimate the amount missing could top $1 million. The Rev. Rodney L. Rodis, 50, who until May was pastor of St. Jude Catholic Church in Mineral and Immaculate Conception Catholic Church in nearby Bumpass, was indicted on a felony embezzlement charge last week. Rodis, who retired in May citing health reasons, is free on $10,000 bond. Authorities believe Rodis set up an account at Virginia Heartland Bank in Fredericksburg in a church name, deposited some donations there and used the money for other things. Universal canon law in the Roman Catholic Church requires all parishes to have a finance council to ensure that sound financial accounting practices are in place, according to the Rev. Wayne Ball, pastor of St. John Catholic Church in Highland Springs and a member of Tribunal of the Diocese of Richmond. The Richmond diocese has a 60-page stewardship booklet that spells out how the universal canon law is to be carried out. The booklet includes guidelines for handling collections and contributions, expenditures, record-keeping and budgeting. Rodis was not following the guidelines and no one told the diocese, Ball said. The Most Rev. Francis X. DiLorenzo, bishop of the diocese since 2004, has started having parish finances audited to be sure that the guidelines are followed, Ball added. Shapiro and Protestant clergymen questioned say they are out of the loop when it comes to handling donations. At Or Atid, collections are not taken during worship services. Families are assessed dues for the year, which are divided into 12 monthly payments. Every so often the family sends in a check, Shapiro said. "We have checks and balances all over the place. Detailed accounting records are kept," Shapiro added. Reconciling the checkbook with bank statements is the responsibility of someone other than the synagogue's business administrator. "A lot of financial information is generated, and anyone can come in and ask to see the books," he said. In the Episcopal and United Methodist denominations, clergy don't handle church finances. Churches in the Episcopal Diocese of Virginia are required to have their financial records audited, said Michael Kerr, diocesan treasurer. Copies of the audits are filed with the diocese. "I look at every audit that comes in and respond. Sometimes I ask for clarifications. Audits aren't just going into a black hole," Kerr said. Control of the money is spread around. The same people don't count the offering, deposit the money and write the checks, he said. If a church is going to incur debt, it must have approval of the diocese's standing committee, and audits are required, he said. The Rev. Al Horton, senior pastor of Mount Pisgah United Methodist Church in Midlothian, laughs when he says: "I can't write a check. I can sing in the choir in addition to being pastor, but I can't count the money." Mount Pisgah has a part-time business manager who also serves as church treasurer. "Our bank account requires two signatures. We have monthly finance committee meetings to go over funds. We also have a financial secretary who keeps a record and sends quarterly statements to people who give," Horton said. A United Methodist pastor also would never be involved in opening a church bank account, he said. "That would be a finance committee decision. The treasurer and one other person would go sign for it," he added. The Presbyterian Church has similar procedures, which are outlined in the denomination's Book of Church Order, said the Rev. H. Carson Rhyne Jr., general presbyter and stated clerk of the Presbytery of the James. The church session, or governing body, elects and supervises the treasurer, according to the Book of Church Order. People in charge of various funds report at least annually to the session. The Book of Church Order also calls for two people, or a fidelity-bonded person, to be present when offerings are counted. Books and records must reflect all financial transactions and be open to inspection. In addition, an accountant, public accounting firm or a committee of members versed in accounting procedures must review all books and records relating to finances. Contact staff writer Alberta Lindsey at alindsey@timesdispatch.com or (804) 649-6754.
Any original material on these pages is copyright © BishopAccountability.org 2004. Reproduce freely with attribution.