Chart of Accounts

ARCHDIOCESE OF CINCINNATI
CHART OF ACCOUNTS
PARISH

OFFERINGS
10.01 Sundays & Holydays
10.02 Pew Rent
10.03 Votive Lights
10.04 Donation Boxes
10.05 Stipends
10.99 Other Offerings

BEQUESTS AND SPECIAL GIFTS
20.01 Contributions from Parish Organizations
20.02 Total amount in each bequest over $5,000
20.03 Total amount in each bequest less than or equal to $5,000
20.04 Education Endowment
20.05 Gifts and Memorials
20.99 Other

DESIGNATED COLLECTIONS
30.01 Funds for Religious Retirement
30.02 Bishop's Overseas Relief
30.03 Good Friday I Holy Land Shrines
30.04 Respect Life
30.05 St. Vincent De Paul.
30.06 Ash Wednesday I Central & Eastern Europe
30.07 Mission Sunday
30.08 Campaign for Human Development
30.09 Holy Father I Peter's Pence
30.10 Special Mission Appeal
30.11 Archbishop's Annual Fund Drive
30.12 Operation Rice Bowl
30.13 CISE / Seeds of Growth
30.99 Other

PARISH ACTIVITIES
50.01 Socials
50.02 Festival
50.03 Parish Bulletin I Newsletter
50.04 Fund-raisers
50.99 Other

PARISH FUND DRIVES
60.00 Parish Fund Drives

OTHER REVENUE
70.01 Catholic Telegraph
70.02 Interest & Dividends
70.03 Rentals
70.04 Media I Book Racks
70.05 Insurance Settlements
70.06 Religious Education Fees
70.07 Elementary School Tuition
70.08 Education Endowment Interest
70.99 Other

NON-OPERATING REVENUES
80.00 Archdiocesan Subsidy 90.00 Sale of Property

OTHER CASH RECEIPTS
100.01 Withdrawal from Savings (other than Archdiocesan notes)
100.02 Withdrawal from Archdiocesan Notes
100.03 Authorized Loan Proceeds
CHART OF ACCOUNTS
PARISH

CLERGY SALARIES
200.01 Pastor / Parish Administrator
200.02 Associate
200.03 Clergy- Extra Help

LAY SALARIES
210.01 Office Personnel
210.02 Pastoral Staff
210.03 Maintenance Staff
210.99 Other

RECTORY & HOUSEHOLD
220.01 Room & Board
220.02 Ordinary Repairs & Maintenance
220.03 Utilities
220.04 Insurance
220.05 Property Taxes
220.99 Other

OFFICE
230.01 Telephone / Connectivity
230.02 Postage
230.03 Supplies
230.04 Equipment Rental & Repairs
230.05 Staff Benefits
230.06 Printing
230.07 Subscriptions / Reference Materials
230.08 Service Fees
230.09 Stewardship Program
230.10 Contractual Services
230.99 Other

PAYROLL TAXES / EMPLOYEE FRINGE BENEFITS
240.01 FICA (Employer's Portion)
240.02 Workers' Compensation Insurance
240.03 Health Care
240.04 Ohio Unemployment Compensation Insurance
240.05 Pension
240.99 Other

TRANSPORTATION & SEMINARS
250.01 Local Transportation
250.02 Conferences / Conventions / Seminars
250.03 Auto Repairs & Maintenance
250.04 Professional Reimbursement
250.99 Other

PARISH ACTIVITIES
260.01 Socials
260.02 Festival
260.03 Parish Bulletin / Newsletter
260.04 Fund-raisers
260.99 Other

PARISH FUND DRIVES

CHART OF ACCOUNTS
PARISH

ALTAR, SANCTUARY, AND LITURGICAL
280.01 Altar & Sanctuary
280.02 Missals / Hymnals
280.03 Votive Lights
280.04 Music Ministry
280.99 Other

PARISH MINISTRY PROGRAMS
290.10 Religious Education
290.20 Adult Faith Formation
290.30 Youth Ministry
290.40 Pastoral Ministry

MISCELLANEOUS ADMINISTRATIVE EXPENSES
300.02 Donations
300.03 Social Action Projects
300.04 Media I Book Rack
300.05 Dues / Memberships
300.06 Professional Fees
300.99 Other

BUILDING & ORDINARY MAINTENANCE 310.00 Utilities
320.01 Supplies
320.04 Insurance
320.06 Rent 6
320.07 Rental Property Expenses
320.99 Other

DESIGNATED COLLECTIONS REMITTANCES
(3)30.01 Fund for Religious Retirement
(3)30.02 Bishop's Overseas Relief
(3)30.03 Good Friday / Holy Land Shrines
(3)30.04 Respect Life
(3)30.05 St. Vincent De Paul
(3)30.06 Ash Wednesday I Central & Eastern Europe
(3)30.07 Mission Sunday
(3)30.08 Campaign for Human Development
(3)30.09 Holy Father / Peter's Pence
(3)30.10 Special Mission Appeal
(3)30.11 Archbishop's Annual Fund Drive
(3)30.12 Operation Rice Bowl
(3)30.13 CISE / Seeds of Growth
(3)30.99 Other

PAYMENTS TO SCHOOLS
340.01 High Schools
340.02 Elementary Schools

PAYMENTS TO ARCHDIOCESE
350.01 General Assessment
350.02 High School Equalizing
350.99 Other Special Assessments

INTEREST EXPENSE
360.00 Interest Expense

CHART OF ACCOUNTS
PARISH

CAPITAL EXPENDITURES -LAND & BUILDINGS
370.01 Land
370.02 Church - New
370.03 Church - Additions & Remodeling
370.04 Church -Extraordinary Repairs
370.05 Rectory -New
370.06 Rectory -Additions & Remodeling
370.07 Rectory -Extraordinary Repairs
370.08 Parish Center- New
370.09 Parish Center -Additions & Remodeling
370.10 Parish Center- Extraordinary Repairs
370.11 Parish Offices -New
370.12 Parish Offices -Additions & Remodeling
370.13 Parish Offices -Extraordinary Repairs
370.99 Other

CAPITAL EXPENDITURES -FURNITURE & EQUIPMENT
380.01 Vehicles
380.02 Office Equipment
380.03 Church Furnishings
380.04 Rectory Furnishings
380.05 Parish Center Furnishings
380.06 Technology
380.99 Other

OTHER CASH DISBURSEMENTS
390.00 Loan Repayments
391.00 Transfers to Savings Account(s)
392.00 Transfers to Archdiocesan. Investment Notes
400.00 Exchange Account

PAYROLL TAXES WITHHELD & PAID
393.01 Payroll Deduction - Federal
393.02 Payroll Deduction -FICA
393.03 Payroll Deduction -State
393.04 Payroll Deduction -Local
393.05 Payroll Deduction -Annuity / 403(b)
393.06 Payroll Deduction -United Way
393.07 Payroll Deduction -Dental
393.99 Payroll Deduction -Other

CHART OF ACCOUNTS
PARISH DESCRIPTIONS

OFFERINGS
10.01 Sundays & Holydays
All Sunday & Holyday collections except Designated Collections.
10.02 Pew Rent
Offering to reserve pew for Sunday worship.
10.03 Votive Lights
Offering from votive lights.
10.04 Donation Boxes
Offering from donation boxes used for parish managed charity.
10.05 Stipends
Mass stipends for which the Mass obligation has been satisfied."
10.99 Other Offerings
Any other offering not included in the above accounts.

BEQUESTS AND SPECIAL GIFTS
20.01 Contributions from Parish Organizations
Funds received from parish organizations such as Rosary Altar, etc.
20.02 Total amount in each bequest over $5,000
Amount of each bequest that exceeds $5,000.
20.03 Total amount in each bequest less than or equal to $5,000
First $5,000 of each bequest.
20.04 Education Endowment
Funds received for Education Endowment established by parish.
NOTE: Endowment must be approved by Archbishop and the principal of such funds is to
be deposited in the Deposit & Loan Fund in accord with Paragraph 55 of the
Temporal Affairs Document.
20.05 Gifts and Memorials
Contributions and/or gifts received for specific parish programs.
NOTE: Gifts of equipment, furnishings or other items of intrinsic value greater than $500
should be recorded in this account with the offsetting entry made in the proper
Capital Expense account.
20.99 Other
Any other gift not included in the above accounts.

DESIGNATED COLLECTIONS
Funds pertaining to specific collections listed below which are to be forwarded directly to the
Chancery for record and distribution, such as Missions, or organization such as St. Vincent De
Paul, Little Sisters of the Poor, etc.

30.01 Funds for Religious Retirement
30.02 Bishop's Overseas Relief
30.03 Good Friday / Holy Land Shrines
30.04 Respect Life
30.05 St. Vincent De Paul
30.06 Ash Wednesday / Central & Eastern Europe
30.07 Mission Sunday
30.08 Campaign for Human Development
30.09 Holy Father / Peter's Pence
30.10 Special Mission Appeal
30.11 Archbishop's Annual Fund Drive
30.12 Operation Rice Bowl
30.13 CISE / Seeds of Growth
30.99 Other

CHART OF ACCOUNTS
PARISH DESCRIPTIONS

PARISH ACTIVITIES

50.01 Socials
Gross revenues from parish social events including bingo.
50.02 Festival
Gross revenues from parish festival.
50.03 Parish Bulletin I Newsletter
Advertising revenues from parish bulletin or newsletter.
50.04 Fund-raisers
Gross revenues from parish fund-raising activities which are for the benefit of parish
programs which include raffles, script and grocery certificates, etc.
50.99 Other
Any other parish activity revenue not included in the above accounts.

PARISH FUND DRIVES

All gross receipts from building or debt reduction fund drives. ,
NOTE: Expenses relating directly to the drive are to be entered in A/C #270.00.

OTHER REVENUE

Revenues from Catholic Telegraph subscriptions.
70.02 Interest & Dividends
Gross interest & dividend income received on all parish checking & savings accounts as well
as parish investments.
NOTE: Bank service fees should be recorded in Service Fees A/C #230.08, and not netted
against A/C #70.02.
70.03 Rentals
Gross receipts from the rental of property acquired for parish expansion.
NOTE: Fees collected for use of parish church or hall should be recorded in A/C #70.99
70.04 Media I Book Racks
Gross receipts from the sale of media items, books & magazines.
70.05 Insurance Settlements
Funds received in settlement for damages suffered by the parish.
70.06 Religious Education Fees
Fees collected from students enrolled in the Parish School of Religion.
70.07 Elementary School Tuition
Tuition collected which is to be forwarded to the school in which the student is enrolled. This
account is not to be used to record tuition collected from families using the parish parochial
school.
70.08 Education Endowment Interest
Interest from education endowment funds.
NOTE: Interest from endowment funds that is automatically re-invested in Archdiocesan
Investment notes is to be recorded in this account with the offsetting entry recorded
in A/C #392.00.
70.99 Other
Any other revenue not included in the above accounts.

CHART OF ACCOUNTS
PARISH DESCRIPTIONS

NON-OPERATING REVENUES

80.00 Archdiocesan Subsidy
Funds received from the Archdiocese as a parish subsidy.
NOTE: If the subsidy is provided as support to the school, it should be recorded in A/C #
500.05.

90.00 Sale of Property
Proceeds received from the sale of parish property including land, buildings and equipment.

OTHER CASH RECEIPTS

100.01 Withdrawal from Savings (other than Archdiocesan notes)
All withdrawals from parish savings accounts (listed on Schedule of Surplus Funds)
transferred to the parish operating account.
NOTE: Parish expenses cannot be paid directly from parish savings accounts. Instead, a
check is drawn on the parish savings account and deposited in the parish operating
account. A parish check is then drawn to pay for the designated expense.

100.02 Withdrawal from Archdiocesan Notes
All withdrawals from Archdiocesan Investment notes (listed on Schedule of Surplus Funds)
transferred to the parish operating account.

100.03 Authorized Loan Proceeds, Proceeds from an authorized loan from the Archdiocesan Deposit
& Loan Fund.

CHART OF ACCOUNTS
PARISH DESCRIPTIONS

CLERGY SALARIES

200.01 Pastor I Parish Administrator
Gross salary paid to the pastor or parish administrator. 200.02 Associate
Gross salary paid to the associate pastor. 200.03 Clergy -Extra Help
Stipends paid for sacramental services provided by other clergy.

LAY SALARIES

210.01 Office Personnel
Gross salaries paid to office personnel including secretaries, bookkeepers, & other clerical
personnel.

210.02 Pastoral Staff
Gross salaries paid to members of the pastoral staff including Director of Religious
Education, Youth Ministers, Lay Pastoral Ministers, Music Ministers, and Business
Managers.
NOTE: Report organists, other musicians & choir members who are paid as outside
contractors (not on parish payroll) in Music Ministry A/C #280.04.

210.03 Maintenance Staff
Gross salaries paid to maintenance personnel.

210.99 Other
Gross salaries paid to other personnel not included in the above accounts, such as
housekeepers and cooks.

RECTORY & HOUSEHOLD

220.01 Room & Board
Expenses associated with the living arrangement(s) of the parish priest(s) or administrator.

Expenses associated with maintaining the rectory.

220.03 Utilities
Utility charges related to the rectory.

220.04 Insurance
Premiums for property insurance for rectory.
NOTE: Record portion of property & liability insurance relating to parish property (other
than rectory) in A/C #320.04 and portion relating to school property in A/C #
810.05.

Real estate taxes for rectory (if subject to property taxes).
NOTE: Parish properties used as residences are subject to property taxes. Former residences
currently utilized for office space or portion of current residence used for office
space are not subject to property taxes and receive a split tax exemption from the
local county auditor.

220.99 Other
Any other rectory expense not included in above accounts.

CHART OF ACCOUNTS
PARISH DESCRIPTIONS

OFFICE

230.01 Telephone
Expenses associated with monthly phone service, internet connection, etc.
230.02 Postage
Cost of postage used for parish mailings.
230.03 Supplies
Expenses for purchases of parish office supplies such as paper, envelopes, toner, etc.
Expenses relating to leases, repairs and service agreements for office equipment.
Expenses related to staff lunches, awards, holiday parties, etc.
230.06 Printing
Expenses incurred for printing & copying whether internal or outsourced.
230.07 Subscriptions / Reference Materials
Expenses for magazine subscriptions, reference materials, etc.
230.08 Service Fees
Bank service charges -not to be netted against interest earned on the parish account.
230.09 Stewardship Program
Expenses associated with the parish stewardship including the cost of collection envelopes,
posters, etc.
Costs of outsourced services such as payroll services & temporary help.
230.99 Other
All other office administrative costs not included in the above accounts.


Social Security and Medicare taxes paid by employer.
NOTE: Do not include amounts withheld from the employee's gross pay.
Premiums paid for workers' compensation insurance.
240.03 Health Care
Premiums paid for health, life & long-term disability.
NOTE: Employee portion of Health Care premiums withheld from gross pay should be
credited to this account. Employee portion relating to less than full time status.
240.04 Ohio Unemployment Compensation Insurance
Premiums paid for State of Ohio unemployment compensation insurance.
240.05 Pension
Quarterly employer contributions paid to Lay Employees Pension Plan.
240.99 Other
Payments to religious orders for Social Security & Medicare, long-term disability, and
unemployment.

CHART OF ACCOUNTS
PARISH DESCRIPTIONS

TRANSPORTATION & SEMINARS

250.01 Local Transportation
Mileage reimbursement for local travel by parish priest(s) & office personnel.
250.02 Conferences / Conventions / Seminars
Expenses incurred by parish priest(s) & office personnel in relation to travel and convention
attendance or Archdiocesan meetings and conferences.
250.03 Auto Repairs & Maintenance
Expenses associated with the operation and maintenance of parish owned vehicles.
250.04 Professional Reimbursement
Reimbursement of professional ministerial expenses of parish priest(s).
NOTE: Current limit on reimbursement may be obtained from the Priest Personnel Office.

PARISH ACTIVITIES

260.01 Socials
Expenses associated with parish social events including bingo.
260.02 Festival
Expenses related to parish festival.
260.03 Parish Bulletin / Newsletter
Expenses directly related to the parish bulletin or newsletter.
260.04 Fund-raisers
Expenses directly related to parish fund-raising activities which are for the benefit of parish
programs' which include raffles, script and grocery certificates; etc.
260.99 Other
Any other parish activity expense not included in the above accounts.

PARISH FUND DRIVES

Expenses directly related to the parish fund drive such as envelopes, postage, fund-raiser fees,
etc.
NOTE: Construction costs and Architect fees should be recorded in the proper Capital
Account.

ALTAR, SANCTUARY, AND LITURGICAL

280.01 Altar, Sanctuary, & Liturgical
Expenses for sanctuary supplies, altar bread & wine, flowers, vestments, etc.
280.02 Missals I Hymnals
Cost of parish missals & hymnals.
280.03 Votive Lights
Cost of votive lights.
280.04 Music Ministry
Expenses associated with the music ministry such as the organist & choir.
NOTE: Record salary paid to organist in Pastoral Staff Salaries A/C #210.02.
280.99 Other
Any other altar, sanctuary and liturgical expense not included in the above accounts.

CHART OF ACCOUNTS
PARISH DESCRIPTIONS

PARISH MINISTRY PROGRAMS
Parishes should report expenses associated with each of the following four parish ministry
programs in summary using the following four accounts. Each parish is encouraged to establish sub-
accounts within the range of each program in order to provide greater detail for internal parish review.
NOTE: Salaries for personnel involved in Parish Ministry Programs should be recorded in Pastoral
Staff Salaries A/C #210.02.

290.10 Religious Education
Expenses relating to the Parish School of Religion.
290.20 Adult Faith Formation
Expenses relating to Adult Faith Formation such as RCIA programs, etc.
290.30 Youth Ministry
Expenses relating to the Youth Ministry program.
290.40 Pastoral Ministry
Expenses associated with other parish ministry programs not included in the above accounts.

MISCELLANEOUS ADMINISTRATIVE EXPENSES

Cost of Catholic Telegraph subscriptions.
300.02 Donations
Contributions to other charitable organizations from general parish funds.
300.03 Social Action Projects
Expenses (other than direct contributions A/C #300.02) associated with parish social action
or other charitable projects.
300.04 Media I Book Rack
Cost of media items, books and magazines purchased for sale by parish.
300.05 Dues I Memberships
Expenses related to parish dues & memberships.
300.06 Professional Fees
Professional fees including consulting.
NOTE: Any contact with attorneys requires the permission of the Chancellor.
300.99 Other
Any other miscellaneous administrative expense not included in the above accounts.

BUILDING & ORDINARY MAINTENANCE

310.00 Utilities
All utility expenses (i.e. gas, electric, water & sewer) related to parish buildings.
NOTE: Allocate utility bills between buildings based upon usage, square footage, etc.
320.01 Supplies
Cost of supplies purchased for cleaning & upkeep of parish plant.
Expenses relating to the normal maintenance of parish property. Ordinary repairs and
maintenance include any activity necessary to maintain the property but which does not add to
the existing property, nor extend the useful life, nor change the property to make it more
useful.
NOTE: The expenditure of more than $10,000 requires the prior permission of the Director
of Financial Services.

CHART OF ACCOUNTS
PARISH DESCRIPTIONS

BUILDING & ORDINARY MAINTENANCE (Continued)

Expenses for building services provided on a regular monthly / annual contractual basis such
as trash removal, janitorial services, security, etc.
320.04 Insurance
Cost of property & liability insurance for parish properties.
NOTE: Record portion of property & liability insurance relating to rectory in A/C #220.04
and portion relating to school property in A/C #810.05.
Real estate taxes for parish property (other than rectory) (if subject to property taxes)
NOTE: Parish properties used as residences are subject to property taxes. Former residences
space are not subject to property taxes. Contact the Chancellors office for assistance
if there are questions about property tax.
320.06 Rent
Any rent paid in the conduct of parish operations such as rental of modular buildings, musical
instruments tools, etc.
320.07 Rental Property Expenses
Expenses directly associated with the rental of parish property other than parish church or
hall.
320.99 Other
Any other building expense not included in the above accounts.

DESIGNATED COLLECTIONS REMITTANCES

Funds pertaining to specific collections listed below which are forwarded directly to the Chancery for
record and distribution, such as Missions, or organization such as St. Vincent De Paul, Little Sisters of
the Poor, etc.

(3)30.01 Fund for Religious Retirement
(3)30.02 Bishop's Overseas Relief
(3)30.03 Good Friday / Holy Land Shrines
(3)30.04 Respect Life
(3)30.05 St. Vincent De Paul
(3)30.06 Ash Wednesday / Central & Eastern Europe
(3)30.07 Mission Sunday
(3)30.08 Campaign for Human Development
(3)30.09 Holy Father / Peters Pence
(3)30.10 Special Mission Appeal
(3)30.11 Archbishop's Annual Fund Drive
(3)30.12 Operation Rice Bowl
(3)30.13 CISE / Seeds of Growth (3)30.99 Other

PAYMENTS TO SCHOOLS

340.01 High Schools
Payments to High Schools relating to tuition.
NOTE: Payments to the High School Equalizing Fund should be recorded in A/C #350.02.

340.02 Elementary Schools
Payments to elementary schools for tuition collected from parents (see A/C #70.07) as well
as parish portion of tuition paid to consolidated school.

CHART OF ACCOUNTS
PARISH DESCRIPTIONS

PAYMENTS TO ARCHDIOCESE

350.01 General Assessment
Payments to Archdiocese based on cel1ain parish revenue items times assessment rate (5.7%).
350.02 High School Equalizing
Payments to Archdiocese for parish affiliated students attending parochial high schools which
are in turn disbursed to the individual high schools.
350.99 Other Special Assessments
Any other assessment paid to the Archdiocese not included in the above accounts.
NOTE: Superintendents assessment should be recorded in A/C #610.06.

INTEREST EXPENSE

360.00 Interest Expense
Interest paid on funds borrowed from the Archdiocesan Deposit & Loan Fund.
NOTE: Principal payments on borrowed funds should be recorded in A/C #390.00.

CAPITAL EXPENDITURES - LAND & BUILDINGS

The expenditure of more than $10,000 requires the prior permission of the Director of
Financial Services. New construction requires that the policies of the Steps in a Building Process be
referenced.

370.01 Land
Cost of new land purchased for church purposes. Also include the cost of major
improvements to the grounds of the church such as new landscaping, paving I blacktop, etc.
NOTE: Expenses relating to routine annual landscaping upkeep should be recorded in A/C #
320.02.
370.02 Church - New
Cost associated with the building of a new church facility including architect fees.
370.03 Church - Additions & Remodeling
Cost associated with major addition to or remodeling of the current church facility.
370.04 Church - Extraordinary Repairs
Cost associated with extraordinary repairs or major improvements to the current church.
NOTE: Extraordinary repairs include substantial repairs, alterations or changes that extend
the useful life of buildings, or change the facilities to make them more useful.
370.05 Rectory - New
Cost associated with the building of a new rectory including architect fees. Also includes the
purchase price of house for use as rectory.
370.06 Rectory - Additions & Remodeling
Cost associated with major addition to or remodeling of the current rectory.
370.07 Rectory - Extraordinary Repairs
Cost associated with extraordinary repairs or major improvements to the current rectory.
370.08 Parish Center - New
Cost associated with the building of a new parish center including architect fees.
370.09 Parish Center - Additions & Remodeling
Cost associated with major addition to or remodeling of the current parish center.
370.10 Parish Center - Extraordinary Repairs
Cost associated with extraordinary repairs or major improvements to the current parish center.
370.11 Parish Offices - New
Cost associated with the building of new parish offices including architect fees.

CHART OF ACCOUNTS
PARISH DESCRIPTIONS

CAPITAL EXPENDITURES - LAND & BUILDINGS - (Continued)

370.12 Parish Offices - Additions & Remodeling
Cost associated with major addition to or remodeling of the current parish offices.
370.13 Parish Offices - Extraordinary Repairs
Cost associated with extraordinary repairs or major improvements to the current parish
offices.
370.99 Other
Any other capital expenditure for land or buildings not included in the above accounts.

CAPITAL EXPENDITURES - FURNITURE & EQUIPMENT

380.01 Vehicles
Purchase price of vehicles owned by parish.
380.02 Office Equipment
Cost of new equipment used in church offices.
380.03 Church Furnishings
Cost of new church furnishings such as pews, baptismal fonts, etc.
380.04 Rectory Furnishings
Cost of new furnishings for rectory.
380.05 Parish Center Furnishings
Cost of new furnishings for parish center.
380.06 Technology
Cost of new technology equipment such as computers, printers, etc.
380.99 Other
Any other capital expenditure for furniture & equipment not included in the above accounts.

OTHER CASH DISBURSEMENTS

390.00 Loan Repayments
Principal payments made on loans from Archdiocesan Deposit & Loan Fund.
391.00 Transfers to Savings Account(s) (other than Archdiocesan notes)
All transfers from parish operating accounts to savings accounts (listed on Schedule of
Surplus Funds).
NOTE: Funds cannot be deposited directly into parish savings accounts. All funds received
by the parish must be recorded in the parish operating account and then transferred to
the savings account.
392.00 Transfers to Archdiocesan Investment Notes
All transfers from parish operating accounts to Archdiocesan Investment Notes.
400.00 Exchange Account
Use this account for cash receipts & disbursements which are not actual revenue or expense
items of the parish but rather pertain to custodial type transactions where cash is either held
on a temporary basis for future disbursement or cash is paid pending reimbursement to the
parish.

CHART OF ACCOUNTS
PARISH DESCRIPTIONS

PAYROLL TAXES WITHHELD & PAID

393.01 Payroll Deduction - Federal
Liability account credited for deduction from gross pay for Federal withholding taxes with
offsetting entry made when Federal taxes are paid.
393.02 Payroll Deduction -FICA
Liability account credited for deduction from gross pay for FICA taxes with offsetting entry
made when FICA taxes are paid.
NOTE: Employer portion of FICA taxes should be recorded in A/C #240.01 (parish
personnel) and A/C #620.01 (school personnel) when paid.
393.03 Payroll Deduction - State
Liability account credited for deduction from gross pay for State withholding taxes with
offsetting entry made when State taxes are paid.
393.04 Payroll Deduction - Local
Liability account credited for deduction from gross pay for Local withholding taxes with
offsetting entry made when Local taxes are paid.
393.05 Payroll Deduction -Annuity / 403(b)
Liability account credited for deduction from gross pay for annuity I 403(b) plan with
offsetting entry made when annuity 1403(b) amount is paid to vendor I provider.
393.06 Payroll Deduction - United Way
Liability account credited for deduction from gross pay for employee contribution to United
Way with offsetting entry made when employee contribution is paid to United Way.
393.07 Payroll Deduction - Dental
Liability account credited for deduction from gross pay for dental ~a premium with
offsetting entry made when premium is paid to dental plan provider.
393.99 Payroll Deduction - Other
Liability account credited for deduction from gross pay for any other item not included in
above accounts with offsetting entry made when the withheld amount is paid.

CHART OF ACCOUNTS
SCHOOL DESCRIPTIONS

STUDENT RECEIPTS
500.01 Tuition
500.02 Tuition -Non Parish Affiliated
500.03 Administrative Cost Reimbursement
500.04 Student Fees
500.05 Financial Aid - Diocesan
500.06 Financial Aid - Other
500.99 Other

OTHER RECEIPTS
510.00 Gifts & Donations
515.00 Fund-raisers
520.00 Sale and Rental of Books
525.00 Interest (Consolidated Schools)
526.01 Withdrawal from Savings Account(s) (Consolidated Schools)
526.02 Withdrawal from Archdiocesan Notes (Consolidated Schools)
529.00 Authorized Loan Proceeds (Consolidated Schools)

STUDENT SERVICES & AUXILIARY PROGRAMS
530.01 Athletics / Boosters
530.02 Student Activities (Except Athletics / Boosters)
530.03 Milk Receipts
530.04 Lunch Program - State Funds
530.05 Cafeteria Food Services
530.06 After School Programs
530.07 PTO
530.99 Other

BUILDING SERVICE FEES
540.00 Rental Fees
541.00 User Fees

ADMINISTRATIVE & OFFICE SALARIES
600.01 Religious
600.02 Lay

ADMINISTRATIVE & OFFICE EXPENSES
610.01 Telephone
610.02 Postage
610.03 Supplies
610.05 Travel, Seminars, and Workshops
610.06 Archdiocesan Education Office Fees
610.07 Subscriptions
610.08 Printing
610.11 Service Fees
610.12 Interest (Consolidated Schools)
610.99 Other

620.03 Health Care
620.04 Ohio Unemployment Compensation
620.05 Pension
620.99 Other

CHART OF ACCOUNTS
SCHOOL

INSTRUCTIONAL SALARIES
630.01 Religious
630.02 Lay

INSTRUCTIONAL EXPENSES
640.01 Supplies
640.02 Equipment
640.03 Textbooks
640.99 Other

RELIGION SALARIES
650.01 Religious
650.02 Lay

RELIGION EXPENSES
660.01 Supplies
660.02 Equipment
660.03 Textbooks
660.99 Other

LIBRARY SALARIES
670.01 Religious
670.02 Lay

LIBRARY EXPENSES
680.01 Media I Books
680.02 Equipment
680.03 Supplies
680.99 Other

TECHNOLOGY / COMPUTER LAB SALARIES
690.01 Religious
690.02 Lay

TECHNOLOGY / COMPUTER LAB EXPENSES
700.01 Supplies
700.02 Equipment
700.03 Software
700.99 Other

STUDENT SERVICES & AUXILIARY PROGRAM SALARIES
710.02 Other
710.03 Cafeteria

STUDENT SERVICES & AUXILIARY PROGRAM EXPENSES
720.01 Athletics I Boosters
720.02 Student Activities (Except Athletics I Boosters)
720.03 Health Services
720.99 Other

CAFETERIA EXPENSES
730.01 Milk -Government Program
730.02 Commodities- Government Program
730.03 Commodities - Other
730.04 Utilities
730.05 Rent
730.06 Equipment
CHART OF ACCOUNTS
SCHOOL

CAFETERIA EXPENSES - (Continued)
730.07 Maintenance
730.99 Other

AFTER SCHOOL PROGRAMS

PLANT OPERATION SALARIES
800.01 Lay

PLANT OPERATION EXPENSES
0810.01 Utilities
810.02 Supplies
810.04 Equipment
810.05 Insurance
810.99 Other

SCHOOL RESIDENCE SALARIES
830.01 Lay

SCHOOL RESIDENCE EXPENSES
840.01 Utilities
840.02 Supplies
840.04 Equipment
840.05 Automobile Repairs & Maintenance
840.06 Insurance
840.08 Telephone
840.09 Separate Quarters Allowance
840.99 Other

900.01 Land
900.02 School Building - New
900.03 School Building - Additions & Remodeling
900.04 School Building - Extraordinary Repairs
900.05 School Residences - New
900.06 School Residences - Additions & Remodeling
900.07 School Residences - Extraordinary Repairs
900.99 Other

CAPITAL EXPENDITURES - FURNITURE & EQUIPMENT
910.01 Teaching Aids
910.02 Classroom Furnishings
910.03 Library
910.04 Technology / Computer Lab
910.99 Other

OTHER DISBURSEMENTS
990.00 Loan Repayments (Consolidated Schools)
991.00 Transfers to Savings Account(s) (Consolidated Schools)
992.00 Transfers to Archdiocesan Investment Notes (Consolidated Schools)
1000.00 Exchange

CHART OF ACCOUNTS
SCHOOL DESCRIPTIONS

STUDENT RECEIPTS

500.01 Tuition
All tuition payments received from parishioners or from parents of students from outside the
parish.
500.02 Tuition - Non Parish Affiliated
All tuition payments received from another parish for its students.
500.03 Administrative Cost Reimbursement
Administrative cost reimbursement received from the State of Ohio.
500.04 Student Fees
All fees charged to students including registration, books, etc.
500.05 Financial Aid - Diocesan
Funds received directly from the Archdiocese in the form of student aid (TA-132 subsidy).
500.06 Financial Aid - Other
Funds received from sources other than directly from the Archdiocese such as CISE, Hansen,
PACE Seeds of Growth, etc.
500.99 Other
Any other student receipt not specifically covered by the above accounts. .

OTHER RECEIPTS

510.00 Gifts & Donations
Gifts & donations received which are restricted by the donor for school use.
515.00 Fund-raisers
Gross receipts associated with fund raising projects, conducted by the school, which directly
benefit the school.
520.00 Sale and Rental of Books
Receipts from the sale or rental of books & supplies.
525.00 Interest (Consolidated Schools only)
Gross interest & dividend income received on all school checking & savings accounts as well
as school investments.
NOTE: Bank service fees should be recorded in Service Fees A/C #610.11, and not netted
against A/C #525.00.
526.01 Withdrawal from Savings Account(s) (Consolidated Schools only)
All withdrawals from school savings accounts (listed on Schedule of Surplus Funds)
transferred to the school operating account.
NOTE: School expenses cannot be paid directly from school savings accounts. Instead, a
check is drawn on the school savings account and deposited in the school operating
account. A school check is then drawn to pay for the designated expense.
526.02 Withdrawal from Archdiocesan Notes (Consolidated Schools only)
All withdrawals from Archdiocesan Investment notes (listed on Schedule of Surplus Funds)
transferred to the school operating account.
529.00 Authorized Loan Proceeds (Consolidated Schools only)
Proceeds from an authorized loan fromthe Archdiocesan Deposit & Loan Fund.

CHART OF ACCOUNTS
SCHOOL DESCRIPTIONS

STUDENT SERVICES & AUXILIARY PROGRAMS

Receipts from students related to athletic & booster programs.

Receipts from students related to band and other student activities except athletics I boosters.

530.03 Milk Receipts
Receipts from government milk program.

530.04 Lunch Program - State Funds
Receipts from state government for lunch programs.

530.05 Cafeteria Food Services
Gross receipts from cafeteria and vending machines.

Receipts from after school programs such as daycare, etc.

530.07 PTO
Gross receipts from funds raised by PTO.

530.99 Other
Any other student services receipt not specifically covered by the above accounts.

BUILDING SERVICE FEES

540.00 Rental Fees
Receipts from rental fees received for the use of school facilities.
NOTE: Only another not-for-profit agency may rent school facilities. All other charges made for use
of facilities by parishioners and parents are to be recorded in A/C #540.01 -User Fees.
540.01 User Fees
Receipts from parishioners and parents using school facilities.

CHART OF ACCOUNTS
SCHOOL DESCRIPTIONS

ADMINISTRATIVE & OFFICE SALARIES

600.01 Religious
Gross salaries paid to administrative religious office personnel including the principal, bookkeeper,
secretary, etc.
600.02 Lay
Gross salaries paid to administrative lay office personnel including the principal, bookkeeper,
secretary, etc.

ADMINISTRATIVE & OFFICE EXPENSES

610.01 Telephone
610.02 Postage
Cost of postage used for school mailings.
610.03 Supplies
Expenses for purchases of school office supplies such as paper, envelopes, toner, etc.
Expenses relating to leases, repairs and service agreements for office equipment.
610.05 Travel, Seminars, and Workshops
Expenses incurred by school office personnel in relation to travel and convention attendance or
Archdiocesan meetings and conferences.
610.06 Archdiocesan Education Office Fees
Fees paid to Archdiocesan Education Office such as superintendents assessment, etc.
610.07 Subscriptions
Expenses for magazine subscriptions, reference materials, etc.
610.08 Printing
Expenses incurred for printing & copying whether internal or outsourced.
Expenses related to staff lunches, awards, holiday parties, etc.
Costs of outsourced services such as payroll services & temporary help.
610.11 Service Fees
Bank service charges -not to be netted against interest earned on the school account.
610.12 Interest (Consolidated schools only)
Interest paid on funds borrowed from the Archdiocesan Deposit & Loan Fund.
NOTE: Principal payments on borrowed funds should be recorded in A/C #990.00.
610.99 Other
All other office administrative costs not included in the above accounts.


620.01 FICA {Employer's Portion)
Social Security and Medicare taxes paid by employer.
NOTE: Do not include amounts withheld from the employee's gross pay.
Premiums paid for workers' compensation insurance.

CHART OF ACCOUNTS
SCHOOL DESCRIPTIONS

PAYROLL TAXES / EMPLOYEE FRINGE BENEFITS (Continued)

620.03 Health Care
Premiums paid for health, life & long-term disability.
NOTE: Employee portion of Health Care premiums withheld from gross pay should be credited to
this account Employee portion relating to less than full time status.
620.04 Ohio Unemployment Compensation
Premiums paid for State of Ohio unemployment compensation insurance.
620.05 Pension
Quarterly employer contributions paid to Lay Employees Pension Plan.
620.99 Other
Payments to religious orders for Social Security & Medicare, long-term disability, and unemployment

INSTRUCTIONAL SALARIES

630.01 Religious
Gross salaries paid to religious teachers which is attributable to the teaching of secular subjects.
630.02 Lay
Gross salaries paid to lay teachers which are attributable to the teaching of secular subjects.

INSTRUCTIONAL EXPENSES

640.01 Supplies
Cost of supplies to be used for secular instruction in the classrooms such as chalk, erasers, etc.
640.02 Equipment
Cost of instructional equipment used in teaching of secular subjects in the classroom.
640.03 Textbooks
Cost of textbooks, workbooks, and manuals purchased for secular instruction in the classroom.
Cost of outsourced services for secular instruction such as music, art, physical education, etc.
640.99 Other
All other secular instructional costs not included in the above accounts.

RELIGION SALARIES

650.01 Religious
Gross salaries paid to religious teachers which is attributable to the teaching of religion.
650.02 Lay
Gross salaries paid to lay teachers which are attributable to the teaching of religion.

RELIGION EXPENSES

660.01 Supplies
Cost of supplies to be used for religious course work in the classrooms such as chalk, erasers, etc.
660.02 Equipment
Cost of instructional equipment used in teaching of religion in the classroom.
660.03 Textbooks
Cost of textbooks, workbooks, and manuals used for teaching religion in the classroom.
660.99 Other
All other instructional costs for teaching religion not included in the above accounts.

CHART OF ACCOUNTS
SCHOOL DESCRIPTIONS

LIBRARY SALARIES

670.01 Religious
Gross salaries paid to religious personnel which are attributable to work performed in the library.
670.02 Lay
Gross salaries paid to lay personnel which are attributable to work performed in the library.

LIBRARY EXPENSES

680.01 Media / Books
Expenses for books, CDs and on-line services utilized in the library.
680.02 Equipment
Cost of equipment used in the library.
680.03 Supplies
Cost of supplies used in the library such as writing instruments, paper, etc.
680.99 Other
All other library expenses not included in the above accounts.

TECHNOLOGY I COMPUTER LAB SALARIES

690.01 Religious
Gross salaries paid to religious personnel which are attributable to work performed in the computer
lab. 690.02 Lay
Gross salaries paid to lay personnel which are attributable to work performed in the computer lab.

TECHNOLOGY / COMPUTER LAB EXPENSES

700.01 Supplies
Cost of supplies used in the computer lab such as toner, paper, etc.
700.02 Equipment
Cost of equipment used in the computer lab which are not capital expenses including hardware.
NOTE: Record the cost of capital expenditures such as computers, printers, etc. in A/C #910.04.
700.03 Software
Non-capitalized costs for software expenditures that may include updates, etc.
Expenses relating to leases, repairs and service agreements for computer lab equipment.
700.99 Other
All other technology I computer lab expenses not included in the above accounts.

STUDENT SERVICES & AUXILIARY PROGRAM SALAI

Gross salaries of employees working in after school programs.
710.02 Other
Gross salaries of employees not included in any other salary category.
710.03 Cafeteria
Gross salaries of employees working in school cafeteria.

STUDENT SERVICES & AUXILIARY PROGRAM EXPENSES

Expenses related to athletic and booster programs.

CHART OF ACCOUNTS
SCHOOL DESCRIPTIONS

STUDENT SERVICES & AUXILIARY PROGRAM EXPENSES (Continued)

Expenses related to band and other student activities except athletics / boosters.
720.03 Health Services
All expenses associated with student health services such as salaries, supplies, etc.
720.99 Other
All other student services expenses not included in above accounts.

CAFETERIA EXPENSES

730.01 Milk - Government Program
Cost of milk purchased in connection with government milk program.
730.02 Commodities - Government Program
Cost of food purchased in connection with government lunch programs.
730.03 Commodities - Other
Cost of food items purchased which is not part of government lunch program.
730.04 Utilities
Utility expenses allocated to cafeteria operations.
730.05 Rent
Any fees charged / allocated to cafeteria operation.
730.06 Equipment
Cost of equipment purchased for cafeteria operation such as ovens, freezers, etc.
730.07 Maintenance
Expenses relating to maintenance and repairs of cafeteria property and equipment.
730.99 Other
All other cafeteria expenses not included in above accounts.

AFTER SCHOOL PROGRAMS

All expenses associated with after school programs (except salaries recorded in A/C #
710.01).

PLANT OPERATION SALARIES

800.01 Lay
Gross salaries paid to custodians and other maintenance personnel for maintenance and
upkeep of school property.

PLANT OPERATION EXPENSES

810.01 Utilities
All utility expenses (i.e. gas, electric, water & sewer) related to school buildings.
810.02 Supplies
Cost of supplies purchased for cleaning & upkeep of school plant.

CHART OF ACCOUNTS
SCHOOL DESCRIPTIONS

PLANT OPERA TION EXPENSES - (Continued)

Expenses relating to the normal maintenance of school property. Ordinary repairs and
useful.
810.04 Equipment
Cost of equipment purchased to replace existing maintenance equipment.
810.05 Insurance
Cost of property & liability insurance for school properties.
NOTE: Record portion of property & liability insurance relating to school residences in A/C
#840.06.
Real estate taxes for school property (except school residences) subject to property taxes.
NOTE: School properties used as residences are subject to property taxes. Former residences
space are not subject to property taxes. Contact the Chancellor's office for assistance
if there are questions about property tax.
Record property taxes relating to school residences in A/C #840.07.
Expenses for building services provided on a regular monthly / annual contractual basis such
as trash removal, janitorial services, security, etc.
810.99 Other
Any other plant expense not included in the above accounts.

SCHOOL RESIDENCE SALARIES

830.01 Lay
Gross salaries paid to custodians and other maintenance personnel for maintenance and
upkeep of buildings other than classrooms or offices that support the parish school.

SCHOOL RESIDENCE EXPENSES

840.01 Utilities
All utility expenses (i.e. gas, electric, water & sewer) related to school residences.
840.02 Supplies
Cost of supplies purchased for cleaning & upkeep of school residences.
Expenses relating to the normal maintenance of school residences. Ordinary repairs and
useful.
840.04 Equipment
Cost of equipment used for school residence property. )
840.05 Automobile Repairs & Maintenance
Expenses associated with the operation of school residence vehicles.
840.06 Insurance
Cost of property & liability insurance for school residence property.

CHART OF ACCOUNTS
SCHOOL DESCRIPTIONS

SCHOOL RESIDENCE EXPENSES (Continued)

Real estate taxes for school residence property subject to property taxes.
NOTE: School properties used as residences are subject to property taxes. Former residences
space are not subject to property taxes.
840.08 Telephone
840.09 Separate Quarters Allowance
Amounts paid either to another parish or to a religious community covering the living
expenses, room and board, etc. of religious assigned to the parish.
840.99 Other
All other school residence expenses not included in above accounts.


The expenditure of more than $10,000 requires the prior permission of the Director of Financial
Services. New construction requires that the policies of the Steps in a Building Process be referenced.

900.01 Land
Cost of new land purchased for school purposes. Also include the cost of major improvements
to the grounds of the school such as new landscaping, paving / blacktop, etc.
NOTE: Expenses relating to routine annual landscaping upkeep should be recorded in A/C #
810.03.
900.02 School Building - New
Cost associated with the building of a new school including architect fees.
900.03 School Building - Additions & Remodeling
Cost associated with major addition to or remodeling of the current school.
900.04 School Building - Extraordinary Repairs
Cost associated with extraordinary repairs or major improvements to the current school.
900.05 School Residence - New
Cost associated with the building of a new school residence including architect fees.
900.06 School Residence - Additions & Remodeling
Cost associated with major addition to or remodeling of the current school residence.
900.07 School Residence - Extraordinary Repairs
Cost associated with extraordinary repairs or major improvements to the current school
residence.

CAPITAL EXPENDITURES -FURNITURE & EQUIPMENT

910.01 Teaching Aids
Cost of new teaching aids for the classroom such as VCRs, overhead projectors, etc.
910.02 Classroom Furnishings
Cost of new furnishings purchased for classroom such as desks, blackboards, etc.
910.03 Library
Cost of new furnishings purchased for library such as desks, tables, etc.
910.04 Technology / Computer Lab
Cost of new technology equipment such as computers, printers, etc.
910.99 Other
Any other capital expenditure for furniture & equipment not included in the above accounts.

CHART OF ACCOUNTS
SCHOOL DESCRIPTIONS

OTHER DISBURSEMENTS

990.00 Loan Repayments (Consolidated schools only)
Principal payments made on loans from Archdiocesan Deposit & Loan Fund.

991.00 Transfers to Savings Account(s) (Consolidated schools only)
All transfers from school operating accounts to savings accounts (listed on Schedule of
Surplus Funds).
NOTE: Funds cannot be deposited directly into school savings accounts. All funds received
by the school must be recorded in the school operating account and then transferred
to the savings account.

992.00 Transfers to Archdiocesan Investment Notes (Consolidated schools only)
All transfers from school operating accounts to Archdiocesan Investment Notes.

1000.00 Exchange
Use this account for cash receipts & disbursements which are not actual revenue or expense
items of the school but rather pertain to custodial type transactions where cash is either held
on a temporary basis for future disbursement or cash is paid pending reimbursement to the
school.

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ARCHDIOCESE OF CINCINNATI

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