1. Policies and Procedures Every Church Needs Copyright 2012©

2. Why Have Policies and Procedures? Help improve the security posture of the Church Assist with meeting compliance requirements at local, state, and Federal levels. Meet IRS reporting requirements Meet Dept of Labor requirements Meet Insurance requirements Have a Standard Operating Procedure

3. A Word About Policies and Procedures Policies and procedures are a set of documents that describe an organization's policies for operation and the procedures necessary to fulfill the policies. They are often initiated because of some external requirement, such as environmental compliance or other governmental regulations, such as the American Sarbanes- Oxley Act requiring full openness in accounting practices.Sarbanes- Oxley Act

4. A Good Policy According to the IRS http://www.irs.gov/businesses/small/article/0,,id=200581,00.html http://www.irs.gov/businesses/small/article/0,,id=200581,00.html Purpose – define the purpose of the policy – what is the goal or desired outcome? What are the drivers or triggers that make this policy a requirement? Scope – define the scope of the policy – what will it cover, e.g., all agency IT systems that store, process, transmit or receive FTI? All agency IT systems regardless of function? Roles and Responsibilities – define the departments and people that are responsible for policy creation, policy implementation and monitoring policy compliance. Use titles instead of actual people’s names. Management Commitment – to be effective the policy needs organizational visibility and management support. Identify the management lead for the policy with a statement emphasizing their commitment to the policy. Coordination Among Organizational Entities – What other internal/external organizations must be coordinated with to carry out the policy? Define these relationships here. Compliance – How will compliance with the policy be measured to ensure requirements are being met?

5. A Word About Policies and Procedures All churches share things in common All churches have unique aspects and ministries Danger of “Policy Death” – Too few, too many, too long This is a sample or “Boiler Plate” set

6. Major Headings in a P & P Manual Administration Personnel Buildings and Grounds Children and Youth Financial Ministries

7. Administrative Support Issues Accountable Reimbursement Housing Allowance for Ministerial Staff Church Auto Policy Personnel Review and Pay Raises

8. Administrative Accident-report form Announcements Confidential Information Conflict of Interest Credit Card Emergency Response Internet Useage Cell Phone Useage

9. Administrative Purchasing Leave of Absence Personnel Files Photo Release Auto-Church Vehicle Communicable Disease Social Media

10. Personnel Files Employment Application Interview Form Job Applicant Log Resume and References I-9 and W-4 Evaluation form and time line Hiring and Dismissal Checklist

11. Personnel Conflict of Interest Discipline Employee Handbook Paid Leave Visitation Intellectual Property On Call Political Activity

12. Personnel Training and Education Trainees-legal status Sexual Misconduct Clergy/Penitent Privilege Pastoral Counseling Sexual Harassment Reporting Abuse Termination

13. Employee Benefits Retirement Vacation Sabbatical for Ministerial Staff Outside Speaking Engagements Hiring Issues Work hours Pay periods

14. Employee Benefits Health Insurance Disability Insurance Life Insurance Flexible Spending Account Sick Leave Personal Use of Church Computers Qualified Tuition Reduction Plan

15. Children and Youth Child and Youth Safety Safe Nursery Adult/Child ratio Volunteer Screening/Background Checks Child Check In Procedure Out-of-Town Trips

16. Buildings and Grounds Building Use – Groups you will and will NOT rent to Conditional Use-facilities rental Technical Systems Use Websites

17. Buildings and Grounds Transportation Transportation Registration/Medical/License Church Inventory Fire Emergencies Security

18. Buildings and Grounds Keys Policy Building Access Medical Emergencies Legal Services

19. Financial Charitable Contributions and Gifts Money Trail Fraud Fund Raising Internal Review Purchasing Missions Designated Giving Discretionary Fund

20. Financial Investment Plan Laptop Computer Money Counting Reimbursement Record Retention

21. Community Ministry Disaster Relief Plan Non Member Funeral Weddings – Who you will and will NOT perform weddings for Benevolence Event Planning

22. Church Ministry Volunteers Member Funeral Weddings Benevolence Event Planning Men’s Ministries Women’s Ministries Celebrate Recovery

23. Final thoughts No Manual covers every event that comes up – Principle driven, not event or circumstance Sometimes less is more Policies should be just long enough to cover issue-200 page documents are overkill Policies that are too long will not be read or remembered-ineffective www.yourchurchmatters.com

24. Compensation Policies for Ministers and Paid Staff Meeting their Needs and Balancing the Budget

25. What Questions do you have for me? rwiltrout@csbc.com 559 287-7840 cell 559 256-0858 direct line