It’s a job that requires some serious financial expertise, the physical endurance of a marathon runner, and the ability to make an audit — to some the equivalent to a root canal — an enlightening, even empowering experience.

That is the mission of Michael Fisher and Sally Garcia, who work as parish financial services coordinators for the diocese’s department of finance.

A primary and seemingly daunting facet of their job is to conduct parish financial operations reviews every three years for all of the diocese’s 108 parishes, churches and Newman Centers.

The finance office will begin providing similar financial operations reviews for the diocese’s 43 Catholic elementary schools beginning in 2007-08.

Fisher, who started out in the diocese’s finance department in 1994, has worked as parish financial services coordinator since 1999.

Serving from 1983 to 2000 as business manager at St. Joseph Parish in Lincoln, he brings an ability to “step into the shoes” of pastors and parish staff undergoing an audit.

Fisher has conducted hundreds of parish operations reviews in parishes from Siskiyou to Solano counties, refining a skill set that includes a comprehensive knowledge of what it takes for parishes to “balance the books” and maintain fiscal accountability.

The review process begins with field work, including assessing how cash receipts and disbursements are handled, and personal interviews with bookkeepers, accounting teams, members of the parish finance council and the pastor.

Parish financial operations reviews are mandated by statute 148 of the Third Synod of the diocese, requiring a thorough review of parish internal controls processes.

Fisher said he is finding a growing openness to the review process.

“Most pastors and staff are in favor of the process and support recommendations,” he said. “Review opens the door to providing assistance work we’re recommending, and builds trust between the diocese and parishes.”

Franciscan Father Anthony Garibaldi, pastor of St. Francis of Assisi Parish in Sacramento, has experienced an on-site parish financial operations review.

“Michael fits his service to your reality,” said Father Garibaldi, who worked with Fisher during a parish review this past year. “This is all about the whole idea of accountability in the church.”

Father Garibaldi added that being provided with assistance maintaining responsible stewardship of church finances allows him to “focus on the pastoral ministry of the church.”

Garcia, who has worked as parish financial services coordinator for the past seven years, brings extensive accounting experience in the banking industry and other business enterprises in the private sector to her work for the diocese.

Richard Taricco, a member of the finance council at St. Mary Parish in Sacramento, describes Garcia’s recommendations and advice during and following a parish financial operations review as “invaluable.”

He said the parish, faced with demographic changes, has been struggling with a variety of financial issues. One solution was the hiring a director of parish operations with the expertise to work effectively with Garcia during a financial review in April.

“It’s been magical,” said Taricco, who credits Garcia with “completely straightening out the parish’s bookkeeping system.”

Part of the review process requires financial services coordinators to meet with pastors and members of parish finance councils to plan the implementation of recommendations.

In a concerted effort to streamline and improve the parish financial operations review process, Bishop William K. Weigand in 2000, in collaboration with the diocesan finance council, adopted a policy that a parish financial review would not only be performed every three years, but also upon a change in pastor and at the term renewal of a pastor. Accountability enhancements in the review process are likewise reflected in Synod statutes 146 and 148, which require parish finance councils to assist pastors in ensuring that an adequate system of internal controls are in place by reviewing parish financial operations review reports and facilitating implementation of report recommendations.

In October 2006, the diocesan finance council, under the direction of Bishop Weigand, further advised that recommendations from parish financial review reports be implemented within 180 days.

Tom Storelli, a member of the finance council at St. John the Evangelist Parish in Carmichael, said that the financial review process “helps parishes grow.”

“When Mike and Sally come and do their work and make recommendations, it is based on the best financial practices used in parishes,” he said. “There is a lot of tact and diplomacy, and they truly do help reinforce what we need to keep and improve in other areas.”

When Father Loreto Rojas, pastor of St. Isidore Parish in Yuba City, arrived at his new assignment in 2005, the financial review process was already in progress, an event which Father Rojas found to be excellent timing.

“In terms of the financial status of the parish I didn’t know much, so the review was beneficial, giving me something to start with,” he said.

While reviews typically reveal “something that needs to be tweaked here and there,” Father Rojas said, in the end “the process builds the credibility of the parish itself.”

A frequent issue parish financial services coordinators encounter is husband and wife teams counting offertory collections every week, a practice counter to the implementation of standard internal controls.

“Our recommendation is that there be multiple accounting teams and no one on a team be related to anyone else,” said Fisher, who is aware of the sensitivity required in addressing this issue.

Fisher and Garcia have now visited all the diocese’s parishes and are available to assist parishes on financial issues throughout the year, a bond which nurtures mutual respect and trust.

“Sometimes we’ll get a call from a parish saying, ‘It’s been three years. When are you coming back?’” Garcia said. “We’re here to help them.”

Copyright © 2007 Diocese of Sacramento - All Rights Reserved