NEW ACCOUNTING MODEL USER MANUAL

1. Introduction

• Purpose of the Accounting Model

• Objectives

• Benefits of the new system

2. System Overview

• Why the previous accounting method was replaced

• Weekly recording instead of monthly summaries

• Automated calculations

• Automatic reporting

• Diocese-wide consolidation

3. Accounting Workflow

Flow Diagram:

Church Activities ↓ Weekly Data Entry ↓ Automatic Calculations ↓ Security Fund ↓ Salary Fund ↓ Remittance Report ↓ District Report ↓ Diocesan Report ↓ Management Dashboard

4. System Modules

Explain every worksheet:

• Active Directory

• District Directory

• Parish Accounting Template

• Budget

• Allocation

• Accounting Reports

• Remittance Reports

• Overall Diocese Reports

Each section will include:

• Purpose

• Who uses it

• What not to edit

• Expected output

5. User Roles

Parish Accountant

Responsibilities

• Enter weekly figures

• Verify accuracy

• Print entry sheets when necessary

• Submit before month end

District Accountant

Responsibilities

• Monitor parishes

• Review submissions

• Assist with corrections

Headquarters

Responsibilities

• Monitor reports

• Lock completed months

• Audit records

• Produce diocesan reports

6. Weekly Data Entry Guide

Step 1

Open your Parish Template.

Step 2

Select the current month.

Step 3

Enter only the figures.

Never edit formulas.

Step 4

Enter:

• First Offering

• Second Offering

• Tithes

• Vows

• Thanksgiving

• Other church activities

The system performs all calculations automatically.

7. Automatic Calculations

The manual explains how the workbook automatically computes:

• Tithe Percentage

• Security Fund

• Salary Fund

• Remittance

• Totals

• Weekly reports

• Monthly reports

No manual calculation is required.

8. Remittance Module

Shows:

• Amount received

• Expected remittance

• Security Fund

• Salary Fund

• Total payable

9. Reports

Available reports include:

• Weekly Reports

• Monthly Reports

• District Reports

• Diocese Reports

• Forecast Reports

• Income Reports

10. Auditing

The manual will explain:

• Change History

• Activity Log

• Who edited

• Date and Time

• Cell Modified

This enables complete audit tracking.

11. Security

• Protected worksheets

• Restricted editing

• Dedicated parish email accounts

• Login monitoring

• Cloud backup

• Access permissions

12. Printing Guide

How to:

• Print monthly entry sheets

• Highlight only required months

• Submit completed sheets

13. Training Guide

Topics include:

• Logging in

• Data entry

• Printing forms

• Viewing reports

• Requesting support

14. Frequently Asked Questions

Examples:

• Can I edit formulas?

• What if I enter a wrong amount?

• Can I update using a phone?

• How do I print the monthly sheet?

• Who can unlock a completed month?

15. Best Practices

• Enter data immediately after each service.

• Do not edit protected cells.

• Use only the assigned account.

• Review entries before month-end.

• Keep supporting records for auditing.

16. Troubleshooting

Common issues and solutions, including:

• Formula errors

• Missing reports

• Login issues

• Incorrect totals

• Printing problems

17. Appendix

• Accounting Terms

• Percentage Rules

• Workflow Diagram

• User Responsibilities

Recommended Deliverables

Instead of only a manual, I recommend creating a complete documentation package consisting of:

1. User Manual (40–60 pages with screenshots and illustrations)

2. Administrator Manual for Headquarters staff

3. Training Manual for parish accountants

4. Quick Reference Guide (2–4 pages)

5. PowerPoint Training Slides

6. Standard Operating Procedure (SOP) document

This would provide a professional documentation suite suitable for training over 100 parish locations while ensuring consistency and ease of adoption.

Excellent. Chapter 9 is one of the most important chapters because it protects the integrity of the accounting system. It establishes how financial data is secured, how user access is managed, and how changes are tracked for accountability and auditing.

Chapter 9: Security, Access Control, and Audit Trail

9.1 Introduction

Financial information is one of the Diocese’s most valuable assets. The New Accounting Model has therefore been designed with security controls that protect financial records from unauthorized access, accidental modification, and data loss.

The system combines workbook protection, controlled user access, audit history, and administrative oversight to ensure that all financial information remains accurate, traceable, and reliable. These controls support both operational efficiency and accountability across all parishes, districts, and headquarters.

9.2 Security Objectives

The security framework is designed to:

• Protect financial information.

• Prevent unauthorized modifications.

• Ensure accountability.

• Support auditing.

• Protect formulas and automated calculations.

• Control user access.

• Preserve data integrity.

• Reduce operational risk.

9.3 Security Principles

The accounting system follows these principles:

Principle 1

Only authorized users should access the workbook.

Principle 2

Users should access only the information required for their responsibilities.

Principle 3

All financial entries must be traceable.

Principle 4

Protected formulas must never be edited.

Principle 5

Every user is responsible for safeguarding their login credentials.

9.4 User Access Levels

The system provides different levels of access according to user roles.

This segregation of duties helps maintain strong internal controls and reduces the risk of unauthorized changes.

9.5 Authentication

Every authorized user should be assigned a dedicated account.

The Diocese should:

• Provide official user accounts.

• Avoid the use of shared personal accounts.

• Maintain a register of authorized users.

• Disable accounts for inactive or transferred personnel.

The project transcript also recommends dedicated email accounts for each parish to improve security and traceability.

9.6 Password Policy

All users should follow these password guidelines:

• Use strong passwords.

• Do not share passwords.

• Change passwords periodically.

• Do not write passwords where they are easily accessible.

• Report suspected compromise immediately.

9.7 Workbook Protection

To preserve the integrity of the system:

The following should be protected:

• Formula cells

• Report worksheets

• Dashboard worksheets

• Configuration sheets

• Reference tables

• Consolidated reports

Only designated input cells should remain editable.

9.8 Protected Worksheets

Protected worksheets prevent:

• Accidental deletion.

• Formula modification.

• Structural changes.

• Incorrect calculations.

Users should never attempt to bypass worksheet protection.

9.9 Audit Trail

The New Accounting Model supports accountability by maintaining a history of changes.

The audit trail records:

• User who made the change.

• Date of the change.

• Time of the change.

• Worksheet affected.

• Cell modified.

• Previous value (where supported).

• New value.

This information assists during investigations and financial audits.

9.10 Monitoring Changes

The Headquarters Finance Office and System Administrator should review:

• Unusual edits.

• Repeated corrections.

• Late modifications.

• Unauthorized changes.

• Incomplete records.

Any irregularities should be investigated promptly.

9.11 Device Security

Users should:

• Use trusted devices.

• Keep devices updated.

• Protect devices with passwords or biometric authentication.

• Avoid public or shared computers.

• Log out when work is complete.

Where practical, the Diocese may assign a dedicated tablet or laptop for accounting activities, reducing the risk associated with personal devices.

9.12 Backup and Recovery

To reduce the risk of data loss:

• Maintain regular backups.

• Store backups securely.

• Test recovery procedures periodically.

• Retain previous versions where appropriate.

• Restrict access to backup copies.

Cloud-based storage with version history is recommended to support recovery and audit requirements.

9.13 Incident Reporting

Any suspected security incident should be reported immediately.

Examples include:

• Unauthorized access.

• Lost devices.

• Password compromise.

• Unexpected workbook changes.

• Missing financial records.

• Suspicious user activity.

The System Administrator should document the incident, investigate the cause, and implement corrective actions.

9.14 Security Best Practices

All users should:

• Enter only verified information.

• Protect login credentials.

• Use official communication channels.

• Report suspicious activity.

• Follow approved procedures.

• Avoid modifying protected areas.

• Retain supporting documents for audit purposes.

9.15 Responsibilities

Parish Accountant

• Protect login credentials.

• Enter accurate data.

• Report security concerns.

District Accountant

• Monitor compliance.

• Escalate irregularities.

Headquarters Finance

• Review reports.

• Monitor access.

• Oversee financial governance.

System Administrator

• Maintain workbook security.

• Manage permissions.

• Coordinate backups.

• Investigate technical issues.

Internal Auditor

• Review audit history.

• Verify compliance.

• Recommend improvements.

9.16 Chapter Summary

Security is fundamental to the success of the New Accounting Model. By combining controlled access, protected worksheets, strong password practices, audit trails, and regular monitoring, the Diocese can safeguard financial information while maintaining transparency and accountability. Every user plays an important role in protecting the integrity of the system and supporting effective financial governance.

Next Chapter

Chapter 10 – Auditing, Compliance, and Month-End Closing

This chapter will cover:

• Month-end review procedures

• Financial reconciliation

• Audit preparation

• Compliance requirements

• Record retention

• Correction procedures

• Period locking

• Internal control checks

• Audit checklists

It will conclude the operational cycle by describing how financial records are reviewed, finalized, and prepared for management reporting and audit, ensuring that each accounting period is complete, accurate, and compliant with diocesan policies.

Excellent. We have now reached the final operational chapter of the User Manual. This chapter defines how each accounting period is reviewed, approved, and closed, ensuring that the Diocese maintains accurate, complete, and auditable financial records.

Chapter 10: Auditing, Compliance, and Month-End Closing

10.1 Introduction

The month-end closing process ensures that all parish financial records are complete, accurate, and ready for reporting. It provides a structured review of weekly entries, automated calculations, remittance obligations, and supporting documentation before financial reports are finalized.

This process strengthens financial governance, supports transparency, and prepares the Diocese for internal and external audits.

10.2 Objectives

The objectives of the month-end process are to:

• Confirm that all weekly financial activities have been recorded.

• Verify the accuracy of automated calculations.

• Ensure remittance reports are complete.

• Identify and resolve discrepancies.

• Lock completed accounting periods.

• Prepare management reports.

• Maintain audit readiness.

10.3 Month-End Closing Workflow

End of Month
      │
      ▼
Complete Weekly Entries
      │
      ▼
Review Financial Records
      │
      ▼
Verify Automated Calculations
      │
      ▼
Reconcile Remittances
      │
      ▼
Approve Reports
      │
      ▼
Lock Accounting Period
      │
      ▼
Archive Records
      │
      ▼
Executive Reporting

10.4 Month-End Checklist

Before closing the month, the Parish Accountant should confirm:

☐ All weekly services have been recorded.

☐ All offerings have been entered.

☐ Tithes have been entered.

☐ Thanksgiving offerings have been entered.

☐ Vows have been entered.

☐ Special donations have been entered.

☐ Supporting records are available.

☐ Totals have been reviewed.

☐ Outstanding questions have been resolved.

10.5 District Review

The District Accountant should verify:

• Every parish submitted its weekly records.

• No weeks are missing.

• Reports appear reasonable.

• Remittance values have been generated.

• Exceptions have been investigated.

• Required corrections have been completed.

10.6 Headquarters Review

The Headquarters Finance Office should:

• Review district submissions.

• Verify diocesan summaries.

• Confirm Security Fund balances.

• Confirm Salary Fund balances.

• Review consolidated remittance reports.

• Prepare executive summaries.

• Approve month-end reports.

10.7 Financial Reconciliation

Reconciliation confirms that calculated figures agree with actual records.

The reconciliation process includes:

1. Review parish records.

2. Compare calculated remittances with actual remittances received.

3. Verify Security Fund allocations.

4. Verify Salary Fund allocations.

5. Investigate any differences.

6. Document approved adjustments.

10.8 Exception Management

Examples of exceptions include:

• Missing weekly entries.

• Duplicate entries.

• Incorrect amounts.

• Missing supporting documents.

• Unusual income patterns.

• Outstanding remittances.

Each exception should be:

• Recorded.

• Investigated.

• Resolved.

• Approved.

• Documented.

10.9 Correction Procedure

If an error is discovered before the accounting period is closed:

1. Verify the correct information from supporting documents.

2. Update only the designated input cells.

3. Review the recalculated reports.

4. Inform the District Accountant if the correction affects submitted reports.

If the accounting period has already been closed, corrections should follow the Diocese’s approved adjustment process and be documented for audit purposes.

10.10 Period Locking

Once all reviews have been completed:

• The accounting period should be locked.

• No further edits should be permitted without authorization.

• Any post-closing changes should require documented approval.

Locking completed periods helps preserve the integrity of financial records and prevents unauthorized changes after reports have been finalized.

10.11 Audit Preparation

The system is designed to support efficient audits.

Before an audit:

• Confirm all reports are complete.

• Verify supporting documents are organized.

• Review change history.

• Confirm reconciliations are complete.

• Ensure reports have been approved.

The workbook’s audit history and protected worksheets provide additional assurance that records have not been altered without authorization.

10.12 Record Retention

Financial records should be retained in accordance with the Diocese’s record management policy.

Recommended records include:

• Weekly counting sheets.

• Bank deposit records.

• Monthly reports.

• Remittance reports.

• Audit reports.

• Approval records.

• Correction requests.

Electronic copies should be backed up securely.

10.13 Internal Control Checklist

10.14 Compliance Responsibilities

Parish Accountant

• Maintain accurate financial records.

• Retain supporting documentation.

• Complete weekly entries promptly.

District Accountant

• Monitor compliance.

• Review submissions.

• Escalate unresolved issues.

Headquarters Finance

• Review consolidated reports.

• Approve month-end reporting.

• Coordinate audit preparation.

Internal Auditor

• Verify compliance.

• Review audit evidence.

• Recommend improvements.

10.15 Best Practices

• Complete reviews before closing the month.

• Investigate unusual transactions promptly.

• Retain all supporting documents.

• Follow documented approval procedures.

• Avoid reopening closed periods unless formally authorized.

• Use audit findings to improve future processes.

10.16 Chapter Summary

The month-end closing process provides a structured approach to reviewing, reconciling, approving, and securing financial records. By following standardized procedures and maintaining appropriate documentation, the Diocese can produce reliable financial reports, support effective governance, and remain prepared for internal and external audits.

User Manual Status

With Chapters 1 through 10, we have now completed the core operational content of the User Manual. The remaining sections will complete the publication and make it suitable for distribution.

Remaining Chapters

Chapter 11 – Troubleshooting Guide

• Common user issues

• Error messages

• Recovery procedures

• Frequently encountered problems

Chapter 12 – Frequently Asked Questions (FAQ)

• More than 100 practical questions and answers for parish, district, and headquarters users

Chapter 13 – Best Practices

• Daily, weekly, monthly, and annual recommendations

• Data quality guidelines

• Governance tips

Chapter 14 – Glossary

• Definitions of accounting, reporting, and system terms used throughout the manual

Appendices

• Sample forms

• Checklists

• Workflow diagrams

• RACI matrix

• Change request template

• Incident report form

• Training attendance register

• Document revision history

After these sections are completed, we’ll have a polished Version 1.0 User Manual, ready for formatting with screenshots, diagrams, and branding before proceeding to the Headquarters Administrator Manual.