Financial Policies and Procedures Manual

Unitarian Universalist
Congregation of Columbia

June 2014

Developed by Linda Brennison and Michael Sullivan

January 24, 2026

Revised by Michele Currie and Jim Kimbler

Renea Dauntes, Editor

Unitarian Universalist Congregation of Columbia
Financial Policies and Procedures Manual
Table of Contents
Description Page Number
Introduction 3
Chart of Accounts
Chart of Accounts Structure 4
Organizational Structure
Segregation of Duties 6
Key Personnel for Financial Functions 11
Budget Process
Budget Development and Approval Process 13
Financial Processes Involving Assets
Cash Receipts Processes 21
Procedures for Counter Safety 24
Cash Handling and Counting Procedures 26
Bank Reconciliations 30
Investments and Investment Income 33
Receipt of Stock in Payment for Pledge Donations 35
Undesignated Gifts Policy 37
Financial Processes Involving Liabilities
Summary of Cash Disbursements Processes 39
Check and Other Financial Legal Document Signing Procedures 43
Minister’s Discretionary Account Policy and Procedures 45
Credit Card Policy and Procedures 47
Payroll Process 50
Long Term Debt Policy 54
Line of Credit Policy 55
Other Policies and Procedures
Conflict of Interest 57
Document Retention and Destruction 63
Confidentiality 67
Legal Documents 69
Whistleblower Policy 70
Fraud Prevention 73
Risk Management
Asset Protection 75
Acknowledgment: This Manual was first compiled by the 2013-2014 UUCC Finance
Committee, co-chaired by Linda Brennison and Michael Sullivan, with substantial
contributions from our consultant, Jackie Breland, CPA, of Jackie Breland Consulting, P.A.

Introduction

The purpose of this Financial Policies and Procedures Manual
is to document all the significant internal controls and
financial policies of Unitarian Universalist Congregation of
Columbia (UUCC). The policies are intended for the use of
management and staff.
The objectives of this Financial Policies and Procedures
Manual are as follows:

§ Provide guidance and direction with respect to compliance
with current tax and accounting regulations;
§ Provide a reasonable basis for the development of
consistent financial reporting procedures and accounting
processes within the organization;
§ Provide the basis for adequate internal controls;
§ Provide clear directions for staff with regards to financial
processes to promote ease of implementation and ongoing
maintenance.

For the detailed financial procedures, please reference the
Table of Contents. The Finance Committee shall review this
manual on an annual basis for the Board of Trustees to
ensure that all financial policies are current and reflect the
actual policies in place at UUCC.

Chart of Accounts Structure

Title: Chart of Accounts Structure

Policy Statement:
The chart of accounts is the heart of any accounting system.
The chart of accounts determines how transactions will be
recorded. A good chart of accounts should be well thought
out and set up so that a trained accountant can immediately
understand the account numbering system.
Background:
A current chart of accounts is necessary to ensure proper
account coding. The chart of accounts should be numbered
logically and contain a brief description of the use of each
account. A chart of accounts should be divided into the
following account groupings:
1. Assets
2. Liabilities
3. Net assets
4. Revenues
5. Expenses
The numbering system should be set up so that one can easily
identify which account grouping an account belongs in. For
example, all asset accounts begin with the number 1, and all
liability accounts begin with the number 2. The account
numbering system should be such that in addition to the

major account groupings, the accounts should reference the
financial statement reference account, the account number,
and a brief description of the account.
Guidelines:
Unitarian Universalist Congregation of Columbia (UUCC)
will maintain an up to date and accurate chart of accounts.
The current structure of the chart of accounts is as follows:

Assets – begin with the number 1
Liabilities – begin with the number 2
Fund Principal (Net Assets) – begin with the number 3
Revenues – begin with the number 5
Expenses – begin with the number 6
Temporarily and Permanently Restricted accounts – begin
with the number 8 (Temporarily) and 9 (Permanent)
UUCC will update the chart of accounts on an annual basis.
Everyone with accounting or budgetary responsibilities will be
given a copy of the chart of accounts by the Treasurer.

Organizational Structure

Title: Segregation of Duties
Policy Statement:
Adequate segregation of duties with regards to all aspects of
the financial operations is the policy of UUCC. This policy
includes but is not limited to the segregation of
responsibilities over receipts, bank deposits, bank statement
reconciliations, invoice approval, check preparation, check
signing, and expense reimbursement approvals.
Background:
The organizational structure of a congregation is important to
ensuring that proper policies and procedures are put into
effect. With the proper policies in effect an organization can
help ensure that its programs are launched, supported,
monitored, and reported on for their duration in accordance
with grantor, Board of Trustees’, and the minister’s policies.
An integral part of an organizational structure is the
organizational chart and the assignment of the duties of its
personnel. In order to reduce the probability of dishonesty,
effective internal controls require adequate segregation of
duties. One individual with complete control over a sequence
of related functions presents the opportunity for errors to
occur and not be found.

Guidelines:
It is the policy of UUCC to provide for adequate segregation
of duties with regards to all aspects of its financial operations.
No one employee shall perform a complete cycle of financial
operations, to the extent practicable. Financial duties shall be
segregated through every aspect of UUCC accounting
functions, wherever possible.
Cash Receipts
Accounting personnel or other UUCC personnel with
responsibilities over receipts shall not be involved in bank
deposits and vice versa. Accounting personnel with bank
reconciliation duties shall be independent of cash receipts
functions. The handling of cash shall be separated from
pledges billing functions.
• The Bookkeeper is responsible for preparing bank
reconciliations and for recording all receipts into the
accounting system.
• The Bookkeeper handles the pledges billing function at
UUCC.
• The UUCC volunteer teams (counters) are responsible
for preparing the bank deposits for UUCC.
• The Administrator opens all the mail for UUCC and
places any checks received in the mail to be deposited in
a safe in the Work Room. The UUCC volunteer teams
(counters) are responsible for actually making the bank
deposits for any checks that arrive by mail.

Cash Disbursements
Accounting personnel with check preparation duties shall not
have sole authority to sign checks.

• The Board Treasurer and Board President and Board
President-Elect are the only persons who are authorized to
sign operating account checks and are also authorized to
sign checks on other UUCC accounts as directed by The
Board. Where two signatures are required, when directed so
by The Board, the Secretary is authorized to sign second,
and in the absence of the Secretary, the Treasurer is
authorized to sign second. The Minister can sign on the
Minister’s Discretionary account only. The Bookkeeper and
Administrator cannot sign checks. (Modified and approved
by the Board of Trustees 7/21/21.)

Personnel with invoice approving responsibilities shall not
sign the check for payment, when practicable.
• Employees submit a completed Check Request Form to
the applicable Committee Chair for approval. This
includes reimbursements for travel expenses. The
Committee Chair does not have the authority to sign
checks.

Payroll
Ideally, payroll accounting duties should be separated from
the general ledger function. However, due to the fact that
UUCC is a small congregation with a small accounting staff,
this is not practicable. The Bookkeeper is responsible for
entering all payroll transactions, using reports from the
outsourced payroll provider, ADP, as the source documents.
Additional internal controls are in place, however, in that the
Treasurer reviews all hours and changes in pay rates to ADP
for time worked for each payroll, and acts as backup for the
payroll. The Bookkeeper submits new employee information
to ADP.

Investments (Short and Long Term)
Responsibilities for initiating, evaluating, and approving
investment transactions shall remain separate from detailed
accounting and general ledger functions.
• The Board Treasurer and Board President are the only
individuals that can initiate, evaluate, and approve
investment transactions for UUCC.
• There is a separate committee of the board that deals
with transactions for the Endowment Fund. All
Endowment Fund deposits are received and identified
during weekly deposits or with separate donor giving
methods; they happen automatically and do not require
approval by the Board of Trustees. Those funds are
restrictred the moment they arrive, so they are

immediately transferred, by check, to the UUA
Endowment Fund by the Bookkeeper.
• All Endowment Fund withdrawal transactions are
approved by the Board of Trustees.
• Gifted stocks to the UUCC via the brokerage company
should abide by the following process:
o Stock(s) are deposited and the brokerage company
notifies the Bookkeeper
o Bookkeeper notifies the Treasurer
o Treasurer advises Administrator to sell stock(s)
o Administrator sells stock(s) and monies are
transferred out to the main checking account.

Title: Key Personnel for Financial Functions

Policy Statement:
UUCC shall ensure that the appropriate personnel are placed
in positions to ensure proper financial accounting is carried
out.

Background:
An organization needs to be structured so that competent
personnel are in place to ensure the financial operations are
carried out in accordance with generally accepted accounting
procedures, and that the organization’s financial position is
properly administered.
Guidelines:
Board of Trustees
The ultimate responsibility for the proper administration of
UUCC’s financial position lies with the Board of Trustees.
The Board is required to regularly review the financial
operations and activities of the UUCC.
Board Treasurer
The Board Treasurer of UUCC operates as the primary “chief
financial officer” function for UUCC. The Board Treasurer
oversees all of the accounting functions performed by the
Bookkeeper. The Board Treasurer serves as an ex-officio
member of the Finance Committee. The Treasurer also
initiates all electronic payments to vendors and monitors all
bank account activity.

Bookkeeper
The Bookkeeper handles the input of the cash disbursements
transactions, cash receipts transactions, and payroll
transactions into the accounting system. The Bookkeeper
performs the monthly close-out accounting functions, handles
the bank and other account reconciliation processes for
UUCC, and prepares the monthly financial statements for the
Board. Also see the Bookkeeper’s job description included in
the UUCC Personnel Manual.

Administrator
The Administrator sells stocks as described in the
Investments and Investment Income Procedures section. The
Administrator is the Grant Administrator for all grants. Also,
see the Administrator’s job description included in the UUCC
Personnel Manual.

Title: Budget Development and Approval Process
Policy Statement:
It is the policy of UUCC to maintain an annual budget. The
UUCC Finance Committee has the responsibility of
developing the annual budget for approval by the Board of
Trustees and the congregation.
Background:
Every organization, church committee, subcommittee, and
program should prepare an annual budget. As a planning
document, a budget forecasts expected revenues and expenses
for the coming year. A budget should reflect the financial
activities for the entire organization, and it should be a
compilation of individual program and project budgets. The
budget shall provide the means for setting program priorities
and allocation of resources to those priorities, as well as a
means for comparison of actual financial results to budgeted
amounts.

Guidelines:
1. Finance Committee Chair and President coordinate the
date for the Annual Meeting. It is recommended that the
CYRE Chairperson be involved in setting the date, since
this Committee will provide child care for the Annual
Meeting.

2. Finance Committee manages budget development
timetable. Work backwards from Annual Meeting date

(usually May or June) to set dates for budget process,
beginning 3 months prior with deadline for committee
budget requests, 2 months prior for meeting with
Executive Committee, then 1 month prior for Board
meetings to revise and approve the budget for
congregational vote.
3. Finance Committee Chair notifies Bookkeeper to send
budget request forms to each committee or
subcommittee and notify Committee Chairs with a
deadline to return forms.

4. Bookkeeper creates draft budget in Excel for use in
Finance Committee reviews and Congregational
discussions. The template we currently use includes past
history, Year-To-Date performance, Year-End
projections, changes from current budget, and relevant
comments. The final budget is entered into ACS
Software (faith-based accounting software) prior to the
final Board of Trustees review prior to the Annual
Meeting.
5. Finance Committee reviews and approves draft budget
for submission to Board.

6. Executive Committee jointly reviews draft budget with
Finance Committee and, if necessary, revises draft budget
presented by Finance Committee Chair.

a. Finance Chair consults with Bookkeeper if the new
budget requires any changes to the chart of
accounts.

7. Board reviews and revises draft budget presented by
Finance Committee Chair. This may take part in two
Board meetings to balance budget and confirm revenue
projections from pledge drive.
8. The Finance Chair presents the revised budget to the
Executive Committee for further refinement. The
Finance Committee Chair makes the final budget
recommendation to the Board.

9. Board submits budget for the congregation’s approval at
Annual Meeting. Board Secretary sends notice 15 days in
advance.

10. Board hosts a congregational update meeting in the
fourth quarter of the Fiscal Year in advance of Annual
Meeting to answer questions about the proposed budget.
11. Congregation approves budget at Annual Meeting and
Treasurer advises the Administrator.

Concurrent with all of these steps is the pledge drive or
canvass, also managed by the Finance Committee and
supported by the Administrator and the Bookkeeper by
their administrative actions. Weekly progress reports on the

pledge drive are prepared and printed in the Orders of
Service and E-Blast. The following calendar of activities is
the guide to communications and activities.
July
Bookkeeper mails 4th Qtr pledge statements with signed
letter from Finance Chairperson
Bookkeeper provides list to Administrator of members who
have not fulfilled prior year pledge, or have not pledged for
the new fiscal year.
Administrator sends list to Membership Committee
Chairperson for their communication with each member;
Administrator maintains list as pending members for
purposes of updating membership directory periodically.
August
No activities

September
Finance Chairperson develops pledge drive theme with
committee, including Treasurer and Bookkeeper.
October
Bookkeeper sends 1st Qtr pledge statements
Finance Chairperson provides Budget Development
calendar to Treasurer, Administrator, and Bookkeeper.

Finance Chairperson requests room reservations and
calendar additions for all budget development events.
November
No significant events
December
No significant events
January
Bookkeeper sends 2nd Qtr pledge statements and calendar
year-end pledge statements for tax purposes no later than
January 31st.
Treasurer prepares any manual tax statements (1099’s) not
prepared by ADP.
Bookkeeper reports to Treasurer the members list who
who have made no financial contribution for the prior
calendar year.
Treasurer reports to Membership Committee Chairperson
and Administrator the members list who have made no
financial contribution for the prior calendar year.
Administrator develops budget request form, then
coordinates with Bookkeeper for current year budget by
committee, subcommittee, or program.

Administrator sends budget request forms to
committee/subcommittee chairs and program leaders with
due date for budget request submittal.
Finance Chairperson develops E-Blast announcements and
provides to Administrator for budget development and
pledge drive events and activities through Annual
Congregation Meeting.
February
Administrator contacts committee/subcommittee chairs
and program leaders for budget requests not yet received.
Administrator develops pledge drive card in coordination
with Finance Chairperson, then coordinates with
Bookkeeper for current year pledge amounts by name to
customize and print pledge cards.
Finance Chairperson develops pledge drive letter to
transmit pledge cards and provides to Administrator.
March
Finance Chairperson coordinates pledge drive kickoff in
Social Hall on first Sunday in March.
Bookkeeper maintains file of pledge drive cards returned,
and updates pledge spreadsheet periodically each week.

Bookkeeper updates report(s) and provides to Treasurer
and Finance Chairperson by end of March for use at
Finance Committee meeting on first Wednesday of April
for budget review.
April
Finance Chairperson develops E-Blast message and
coordinates with Administrator to report pledge progress in
E-Blasts.

Finance Chairperson and Bookkeeper presents draft budget
to Finance Committee, including Treasurer, on 1st
Wednesday in April.
Finance Chairperson conducts Congregation Budget
Discussion on last Sunday in April.
Bookkeeper sends 3rd QTR pledge statements.
May
Bookkeeper in, conjunction with Treasurer and Finance
Chair, develops final draft budget for presentation at joint
Finance Committee/Executive Committee on 1st
Wednesday in May.
Finance Chairperson presents final draft budget to Board
for approval at May Board meeting, in conjunction with
Treasurer and Bookkeeper.

Board Secretary sends approved budget to Congregation at
least 15 days in advance of Annual Meeting.

June
Finance Chair, in conjunction with Board President and
Treasurer, conducts Annual Meeting to present Budget for
approval as well as any other official business.

Financial Processes Involving Assets

Title: Cash Receipts Processes
Policy Statement:
Control shall be established over all cash and checks received
and they shall be deposited promptly in UUCC’s bank
account(s). Cash receipts shall be protected from
misappropriation, using strict policies, and using teams of two
in all instances including plate collections, transfer of offering
to safe, at fundraiser checkouts or donations, or any similar
setting where cash is present.
Background:
Physical access to cash receipts and cash receipt records shall
be limited to authorized personnel. Additionally, all cash
receipts, including wire transfers and stock transactions shall
be recorded promptly in the appropriate accounting period.
Guidelines:
The mail should be opened by the Administrator who does
not have access to the accounting records, does not deal with
accounts receivable and does not prepare bank
reconciliations, when practicable.
• Currently the Administrator opens all of the mail.
o An offsetting control is that the Administrator does
not make the actual bank deposits at the bank.

o Another offsetting control is that the Bookkeeper
reviews all deposit transactions when closing out the
month, from a higher level.
o The Bookkeeper records all cash receipts in the
accounting system.

• The Administrator restrictively endorses the checks
received (through the mail) and places all checks to be
deposited in the safe in the Work Room.
• For all checks received on Sunday, the volunteers (teams
of volunteers who handle the preparation of the bank
deposit), under the guidance of the Chairman of the
Finance Committee, work in pairs so that there is a
minimum of two persons working together on site to
prepare the amounts to be deposited at the bank.
Volunteers may not be members of the same family,
defined as husband or wife; birth or adoptive parent,
child, or sibling; stepparent, stepchild, stepbrother, or
stepsister; father-in-law, mother-in-law, son-in-law,
daughter-in-law, brother-in-law, or sister-in-law;
grandparent or grandchild; and spouse of a grandparent
or grandchild.
• Counters have a financial checklist for each deposit that
is reviewed when necessary by the Bookkeeper
• The volunteers receive the checks on Sunday, restrictively
endorse the checks, and total the actual deposits.

• The volunteers also prepare the checks to be deposited at
the bank and make the actual deposit at the bank.
• The volunteers also make copies of all checks and all
envelopes received for supporting documentation of the
deposit(s).

There is a form used entitled “UUCC Sunday Collections” to
document the total deposit made on a specific date. There is
also a UUCC Counters Check-Off List that describes the
step-by-step Counting Process.

24
Title: Procedures for Counter Safety

Policy Statement:
The purpose of these procedures, first and foremost, is to
insure the safety of the volunteers who count the weekly
offerings, to take every reasonable step toward accurate
accounting, and to provide the volunteers with a quiet and
secure location in which to count the offering without being
interrupted by individuals who are not official counters
selected by the Finance Committee. The secondary purpose
of these procedures is to insure against loss of offerings
collected.

Background:
Counters: Members who volunteer and are selected and
trained by the Finance Committee to count the weekly
offering and make the bank deposit.
Weekly Offering: all funds (cash and checks) collected at the
Sunday Service plus all checks and cash received during the
prior week.
Guidelines:
1. On Sundays immediately following the service, two or
more volunteer counters will bring the collected offering to
the office designated for counting.
2. At least two counters will remain in the room at all times
until the offering is completely counted and the deposit
prepared.

3. Upon entering with the collection, one counter will
maintain custody of the offering while another counter places
“No Admittance” signs on the door(s).
4. All doors will be locked and remain locked until the
counting is completed and the bank deposit is prepared.
5. Immediately after the bank deposit is prepared, one or
more counters will take it directly to the bank for placement
in the night deposit vault.

Title: Cash Handling and Counting Procedures
Policy Statement:
Revenue makes all the programs, events, and activities of the
UUCC possible. It is essential that any income be accounted
for regardless of its source, form, or location. Common forms
of revenue include plate collections, fundraising, gifts,
pledges, and endowments. It is important to remember that
any monies received by anyone at UUCC or its events or
activities must be counted prior to deposit or distribution to a
beneficiary. Any money received under any circumstance
must be counted, deposited, and allocated to a committee or
program account before it can be distributed.
Guidelines:
For Sunday Collection
1. Members of Counting Teams arrive early and pick up
collection baskets.

2. Three persons (ushers) collect from sections, meet at the
back of sanctuary when finished, combine collection
baskets, and take to the Minister or Worship Committee
Member when acknowledged/requested.

3. The baskets are picked up immediately after service by at
least two persons and taken to the safe in the
copy/file/mail room.

4. From the top drawer of the file cabinet, take out:
a. deposit envelope
b. UUCC Sunday Collections form
c. DO NOT ENTER signs
d. the Counters Checklist

5. Place the sign on the outside of the door, close/lock the
door, and begin the counting procedure.

6. Sort contents of baskets into two piles: cash and checks,
SAVING ALL IDENTIFYING MATERIAL such as
envelopes for identification purposes. Write “CASH” on
all envelopes containing cash.

7. Cash must be counted by both counters separately to
verify the amount.

8. Checks are alphabetized and copied (no more than three
to a page). Copy all cash envelopes. Keep all original
envelopes to attach to the backup for the bookkeeper to
shred once deposit is verified.

9. Double check number of checks by counting actual
checks to the copies of checks.

10. Fill out the UUCC Sunday Collections Form.

11. Set adding machine to “P” and add all categories
separately, labelling the paper tape for each. Attach to the
deposit backup. Double count the checks by reading the
tape to confirm the actual cash and checks.

12. Fill out the 3-Part deposit ticket, pressing hard, and tear
out white copy, put yellow copy with deposit back-up,
and keep pink copy in deposit book.

13. Fill out narrow strip at top of bank envelope and tear off.
It is not necessary to fill out anything on the deposit
envelope.

14. Place cash and checks in bank deposit envelope and seal.
Put white copy of deposit slip in separate pocket of the
bank deposit envelope and seal.

15. Clip together the plastic strip from the bank deposit
envelope, all labelled adding machine tapes, yellow copy

of deposit ticket, cash envelopes, and copies of checks
and cash envelopes. Place in Bookkeeper’s mailbox.

16. Determine who will make the deposit at Truist Bank, at
the corner of Harden and Blossom Streets. It is to be
made immediately, or in extraordinary circumstances,
place in the safe and lock.

17. Return all items to appropriate places.

30
Title: Bank Reconciliations

Policy Statement:
The bank reconciliation process is an important element in
the internal control over cash. Each account shall be
reconciled monthly and all outstanding items shall be tracked.
All discrepancies shall be resolved in a timely manner.
Background:
Bank statements should be addressed to a designated person
who is not involved in accounting and does not sign checks.
However, due to the small size of the UUCC accounting staff,
this is not feasible at UUCC. The Administrator forwards the
bank statement (unopened) to the Bookkeeper. The
Bookkeeper is responsible for bank reconciliations. All bank
accounts shall be reconciled in a timely manner (ideally, within
5 days of receipt of the bank statement). The Board Treasurer
reviews the bank reconciliations on a monthly basis.
Guidelines:
Bank balances, as shown by the bank statement shall be
reconciled with the general ledger as follows:
1. Establish the accuracy of the bank statement by ensuring
that the beginning balance on the bank statement
reconciles to the ending balance on the prior month’s
bank statement.

2. Determine the reconciling items between book and bank
balances by:
a) Reconcile each paid check listed on the bank
statement to the accounts payable check register and
the prior month bank reconciliation. Check off each
entry to indicate the check that has been cashed by
the proper payee for the correct amount and cleared
by the bank. Prepare a list of outstanding checks
which will consist of the unmarked disbursements.
Investigate any old outstanding checks and take
action, when and wherever appropriate.
b)Reconcile each deposit on the bank statement to
those recorded in the cash receipts journal and check
off the deposits per the cash receipts journal and
those recorded as deposits by the bank. Any
unchecked items in the cash receipts journal
represent deposits in transit.
c) Reconcile any miscellaneous debit or credit memos
per the bank statement to those in the general
ledger.

3. Prepare the bank reconciliation incorporating the
reconciling items determined above.
The Bookkeeper who prepares the bank reconciliation is
responsible for identifying all discrepancies and making all
adjusting journal entries each month. The bank reconciliation

shall be provided to the Board Treasurer, together with
recommended adjustments, if any. The resolution of
discrepancies shall be investigated, resolved, and adjusted in a
timely manner.
Any adjustments posted by the Bookkeeper are reviewed by
the Board Treasurer for appropriateness. Also, the Board
Treasurer has online bank access and can view any
transactions for which the Bookkeeper is recording in the
accounting system.

Title: Investments and Investment Income

Policy Statement:
Funds not presently needed for the UUCC’s operations shall
be invested. Such investments shall be properly authorized
and accurately accounted for.
Background:
UUCC shall invest available funds in order to maximize
earnings and minimize risk. The overall investment policy,
specifying the needed liquidity of investments, acceptable risk,
and expected returns, shall be established by management and
approved by the Board of Trustees. In addition, the
Endowment Funds that are held in a separate account shall be
managed and overseen by the separate Endowment Fund
Committee.

Guidelines:
General: The Board of Trustees shall set the investment
policy for the UUCC. The investment policy shall provide
general guidelines regarding the type of investments deemed
appropriate and the objectives of each investment. The Board
Treasurer shall be designated to implement the Board’s
investment decisions. The Treasurer shall also work with the
Endowment Fund Committee with regards to the investment
policies of the Endowment Fund.
Reconciliation of Investment Accounts: Investment account
balances shall be reconciled regularly. There are two general

ledger accounts where investments are held in: (1) The Truist
Money Market Account (2) the UU Common Endowment
Fund. The general ledger balances shall be reconciled monthly
together with amounts on supporting schedules. The
Treasurer shall review all reconciliations of investment
accounts as performed by the Bookkeeper.

Title: Receipt of Stock or IRA Qualified Charitable
Distribution in Payment for Pledge Donations
Revised and Approved by the Board: 3/17/2021
Policy Statement:
Gifts of stock will be accepted to fulfill a member’s pledge
and/or other donations in the form of a deposit of stock
issued to the UUCC Brokerage Account from a member’s
Donor Advised Fund.

Guidelines:
Member will notify the Bookkeeper or Treasurer when a
Donor Advised Fund gift is executed, identifying the name of
the Donor Advised Fund and the sum of the gift (forms are in
the Social Hall).
1. On receipt of the donation, the Treasurer or Bookkeeper
will notify the donor.
2. The Treasurer will also notify the Administrator to call the
brokerage company to sell the stock.
3. The Bookkeeper will make the proper allocation to the
donor’s pledge balance or donation statement.

The UUCC does not provide tax or financial planning advice.
Members are encouraged to do their own research about

Donor Advised Funds and/or to consult with their financial
or tax planners.

Title: Disposition of Undesignated Gifts, Bequests, and
Donations
Approved by the Board of Trustees 12/15/21

Purpose:
To provide a policy for the disposition of undesignated
gifts greater than $5,000 tothe Unitarian Universalist
Congregation of Columbia, SC (“UUCC”).
Responsible for Administrating:
Board, Treasurer, Endowment Committee, and Finance
Committee
Policy:
1)Undesignated gifts, bequests, or individual donations
greater than $5,000 made to the Unitarian
Universalist Congregation of Columbia, SC (UUCC)
shall be divided equally between the UUCC operating
fund and the UUCC Endowment Fund. (Lesser
amounts will go entirely to the operating fund.)
2)Disposition of the operating fund share shall be
determined as follows:
i) If the operating fund share is less than 5% of the
year’s expense budget, the Board, in consultation
with the Finance Committee, shalldecide the way
the funds are to be used.
ii)If the operating share is equal to or greater than
5% of the year’s expense budget, a plan for the use
of the funds shall be developed by the Board, in

consultation with the Finance Committee, and
approved by a majority vote of the Congregation at
a duly convened meeting.

Procedure:
The disposition of undesignated gifts, bequests, or donations
greater than $5,000 shall be referred by the Treasurer to the
Board and to the Finance Committee.

Title: Summary of Cash Disbursements Processes

Policy Statement:
The Board of Trustees, is responsible for ensuring that there
are sufficient internal controls with regards to cash
disbursements for the congregation. The Treasurer has
oversight of appropriate payment methods, the approval
process, the coding of disbursement transactions, and
disbursement controls. The Board of Trustees must maintain
control over the disbursement of funds by requiring proper
approval and consistent application of procedures for
payment transactions.
Background:
Cash disbursements procedures include the receipt, control,
classification, and preparation for payment of vendors’ bills,
check requests, and other financial obligations of the
congregation. Under the system described herein, all such
obligations are recorded as debits to the appropriate general
ledger expense account (and funding source).
Guidelines:
The following processes are included in this document:
• Check control (p. 41)
• Accuracy of coding expenditures (p. 41)
• Automatic Bank Transfers / Debits (p. 42)
• Voided Checks (p. 42)
• Check Signing/Authorization Procedures (p. 44)

Check Control
All blank checks are kept in a locked file cabinet in the
Bookkeeper’s office. In no event are checks:
• Prepared unless proper procedures are followed
• Used other than in numerical order
• Prepared and signed in advance without proper
authorization
• Made out to cash or bearer without proper authorization
• Prepared on verbal authorization

Accuracy of Coding Expenditures
UUCC uses a check request form to document both the
approval process and the coding of expenditures. The form is
included with the supporting invoice or expenditure
documentation. A check request form is also used to
document and support a request for reimbursement for travel
expenses incurred by employees.
The Bookkeeper codes the check in the ACS system
according to the check request form. The Treasurer or
President will also review the coding of the check when
signing the checks. The Bookkeeper reviews all check coding
for reasonableness when performing the monthly close-out
process.

41
Automatic Bank Transfers/Debits
The following are examples of typical bank transfers/debits

or EFT transactions initiated by the Board Treasurer or debit-
card holders:

• UUA dues
• Retirement for all eligible employees each pay period
• Loan or line of credit payments (If applicable)
• EFT monthly payments for office equipment
rental/leases
• Payroll-related transactions
• ACS/ADP fees
• Debit card transactions – business expenditures
• Credit cards for employees (Truist)
It should be noted that the Board Treasurer reviews and/or
approves these bank transfers/debits or EFT transactions
when reviewing the online bank activity. In addition, the
Bookkeeper will record and review these transactions when
performing the monthly bank reconciliations.
Voided Checks
Voided checks are voided properly (by marking VOID across
the check so that it cannot be used again) and are placed in a
voided checks file. There is a specific “void checks” process
for voiding checks in the ACS accounting systems which is
documented and used by the Bookkeeper.

The following cash disbursements processes are covered in
the next three sections:
• Check Signing / Authorization Procedures
• Minister’s Discretionary Account Policy and Procedures
• Credit Card Policy

Title: Check and Other Financial Legal Document Signing
Procedures
Modifications Approved by the Board 7/21/21
Policy Statement:
Persons authorized to sign checks should not also make
accounting entries. There should always be at least two
persons authorized to sign checks within the congregation.
Background:
Accounting procedures around the signing of checks should
provide sufficient internal controls so that one person cannot
initiate, authorize, sign, and enter check disbursements into
the accounting system.
Guidelines:
The following guidelines are used regarding check signing at
UUCC:
• The Bookkeeper creates checks and puts them in a
designated folder with all supporting invoice/check
request documentation for appropriate signature.
• The designated folder is put in Treasurer’s mailbox in the
copier room.
• The Treasurer signs the checks weekly and puts the
designated folder in the Bookkeeper’s mailbox in the
copier room.

• All checks are to be mailed or distributed by the
Administrator by Monday morning.
• Copies of checks are filed in locked filed cabinet in the
Bookkeeper’s office.

• The Board Treasurer, Board President, and President-
Elect are the only individuals who can sign operating

account checks and are also authorized to sign checks on
other UUCC accounts and on financial legal documents
as directed by The Board, following other policies
contained within the Bylaws and within this document.
Where two signatures are required by the Board, the
Board Treasurer is authorized to sign first, and the
President is Authorized to sign second. The Minister can
sign checks on the Minister’s Discretionary account only.
The Bookkeeper and Administrator cannot sign checks.
The Minister, the Bookkeeper, and the Administrator
may not sign financial legal documents.
Committee Chairpersons do not have the authority to
sign checks, but MUST sign check requests for their
committee’s responsible areas.

Title: Minister’s Discretionary Account Policy and
Procedures
Reviewed by: Finance Committee
Implementation Date: 8/15/2018
Revision Date: 9/11/2025
Next Scheduled Review Date: 2/18/2026
Approval: Approved by the Board of Trustees 8/15/2018
Policy Statement:
The Minister’s Discretionary Account is intended to give the
Minister discretion and authority, within limits and guidelines,
to provide confidential financial support to persons in need,
to programs, scholarships or other expenses that are not
totally covered by the regular annual budget, and may also be
used to provide support to other faith based charitable
organizations whose mission and purpose are consistent with
the mission of the Congregation.
Background:
Funds for this account may come from designated giving as
well as Share-the-Plate donations. The Minister will have
responsibility over the administration of the account.
Guidelines:
No checks will be made out to cash. Every effort should be
made to write checks directly to a merchant or agency for
goods or services. No funds will be used for the benefit of the
Minister or any of the Minister’s immediate family members.
This fund may not be used as a reimbursement account for a

Minister’s business expense nor to augment the compensation
of, reward, or as a bonus to any regular staff member.
Donations to the account may not be designated to or for a
specific individual.
The approved limit on checks from the Minister’s
Discretionary Account is such amount as approved by the
Board of Trustees on an annual basis. Change to the limit
requires the approval of the Board of Trustees. Care should
be taken to avoid repeated donations to the same individual
or entity.
The Minister will keep a confidential written record of each
disbursement from the fund. The written record will include
the date, the amount of the disbursement, the beneficiary (the
person for whose benefit the payment is made), and the payee
(the person or organization to whom the check is made
payable). The Treasurer will maintain the confidential
discretionary account records submitted by the Minister on
file, and they will be audited at least annually by the Treasurer.
The Minister will provide the Bookkeeper with a report on all
transactions on at least a monthly basis so that the
Bookkeeper may reconcile the bank account.
In the event that the Congregation is without a Minister, the
Board of Trustees will appoint a member of the Board or a
Committee Chair to manage the discretionary account.

Title: Credit Card Policy and Procedures
Approved by the Board of Trustees June 2018
Purpose:
The purpose of this policy is to communicate eligibility, usage,
and payment of expenditure requirements for the corporate
credit card.

Policies:
1. The Unitarian Universalist Congregation of Columbia
(“UUCC”) will issue a corporate credit card to eligible
employees for job-related expenses. Being a UUCC
cardholder is a special privilege.
2. Employees shall use their corporate credit cards to charge
business-related expenses. Expenses must be for approved
budget items only. Any items not budgeted must be
authorized by the Treasurer.
3. Personal purchases of any type are strictly prohibited.
4. Per the UUCC’s policy, no alcoholic beverages may be
purchased with the corporate credit card unless approved
by the Treasurer or UUCC Administrator for special
events.
5. Employees may NOT take cash advances on credit cards.
6. The employee is responsible for all charges made to the
card. The employee will be held liable for any
unauthorized items appearing on the credit card statement.
7. Cardholders are required to sign the “cardholder
agreement” indicating they accept these terms. Individuals
who do not adhere to these policies and procedures risk

revocation of their credit card privileges and/or
disciplinary action.
Procedures:
1. The Treasurer is responsible for authorizing the use of
corporate credit cards and assigning the credit limit, if
applicable.
2. Upon receiving a corporate credit card, the employee
should call the number on the front of the card to activate
it and sign the back of the card.
3. Before any purchase is made, the employee should verify
that the funds are available in his or her budget to cover the
expense.
4. The employee must obtain a receipt for the purchase and
include a brief description of the business purpose or the
budget account code on the receipt. In the case of meals,
each receipt should include the names of all persons
involved in the purchase, in accordance with Internal
Revenue Service regulations.
5. The receipt is to be submitted to the Bookkeeper within 24
hours of card use or immediately upon return from road
trip. Other arrangements may be made, upon Bookkeeper
approval, to submit receipts monthly.
6. Upon receipt of the credit card statement, the Bookkeeper
will match the receipts to the individual items and assign the
appropriate accounting code. The statement along with a
summary will be submitted to the Treasurer for approval.
Any items that do not have a receipt will be the personal
responsibility of the cardholder (unless the expense in an

49
authorized monthly deduction).
7. The employee must notify the Treasurer immediately in the
event a card is lost or stolen.
8. The corporate credit card is the property of the UUCC. An
employee leaving the employment of the UUCC must
surrender the credit card to the Treasurer who will then
notify the issuing authority to cancel the employee’s
account.

Title: Payroll Process
Policy Statement:
The UUCC shall ensure that all employees are paid in a timely
and accurate manner and that necessary data, records, and
reports are maintained in accordance with acceptable business
and regulatory standards. All payroll expenses recorded to the
general ledger shall be reconciled with the appropriate payroll
returns. All payroll liabilities shall be accurately computed and
paid on a timely basis.
Background:
It is important to retain proper, complete information when
dealing with payroll matters. This is necessary for such
matters as the issuance of timely and accurate paychecks,
assuring the timely satisfaction of governmental regulations
and obligations, assurance that compensation and benefits
packages are allowing the recruitment and retention of
competent personnel, and to assure a safe, productive work
environment. It is important that all payroll employer tax and
withholding payments be remitted to federal, state, and local
tax authorities in a timely manner. It is also important that all
UUCC payroll expenses and payroll withholdings are properly
recorded in the ACS accounting system.
Currently UUCC uses an outsourced third party payroll
provider (ADP) to handle the payroll function for UUCC,
including payment of employees (through direct bank

deposit), preparation and submission of quarterly payroll tax
returns, and annual Form W-2 / W-3 reporting.
Guidelines:
The following guidelines and procedures are followed in the
processing of the UUCC payroll through ADP:
Timesheets are used by hourly employees to record hours
worked from either the 1st through the 15th of a month, or the
16th through the end of the month.
Employees have 48 hours (2 days) after the period ends to submit their
signed timesheets to their supervisors. The supervisor has an additional
48 hours (2 days) to approve and email the timesheets to the bookkeeper.

• THE UUCC pays employees on a semi-monthly pay
schedule (24 times a year).
• The Bookkeeper puts all hours received into an Excel
spreadsheet and directly into ADP. This information is
sent to the Treasurer for review, along with any change in
hourly pay rates or change to an employee’s LOA (Letter
of Agreement) that may have been approved by the
Board.
• The Bookkeeper is the administrator on ADP Run
System and the Treasurer is the owner and payroll
preparation backup for the Bookkeeper.

• It is the UUCC policy that all paychecks are direct
deposited into empoyee’s accounts, so that ADP does
not have to deliver checks to the church. If there is an
issue with direct deposit, then the Bookkeeper must be
present to receive any paper checks and deliver them to
the employee. When the Bookkeeper inputs the payroll,
copies of pay stubs are passed out to employees, along
with an Excel spreadsheet of all PTO accrued and/or
used. ADP cannot print the UUCC PTO accrued and/or
used hours on the employee’s pay stubs, due to the
complexity of the UUCC PTO policy. The Bookkeeper
uses the ADP reports generated to make the general
ledger entries into the ACS Accounting Software each
pay period. The Bookkeeper maintains all original
timesheets, Excel reports, ADP reports, pension reports,
and ACS journal entry in a packet by pay date in the
locked payroll file cabinet in the bookkeeping office.
After the congregational budget is approved in June, the
Treasurer maintains an Excel worksheet that documents
the current pay rates for UUCC employees.
• ADP calculates the federal and state taxes each pay
period from the UUCC operating account, as the UUCC
does not have a special account just for payroll. The
Empower pension interface is also managed by the
Bookkeeper each pay period, and an Excel spreadsheert

is maintained for each pension payment and is also sent
to the Treasurer for review.
• There is no separate bank account for payroll.

Title: Long-Term Debt
Policy Statement:
All long-term debt incurred by UUCC will be approved by the
Finance Committee and the UUCC Board of Trustees. All
payments on long-term debt will be made on a timely basis in
accordance with the debt agreements.
Background:
When needed, a congregation may incur long-term debt in
order to finance certain capital improvements or other facets
of congregational operations. Such debt will be approved by
the Board of Trustees.

Guidelines:
The original debt agreements are maintained by the UUCC
Bookkeeper.

55
Title: Line of Credit (LOC) Policy
Approved by the Board of Trustees 9/15/21
Policy Statement:
The UUCC may maintain a line-of-credit (LOC), the purpose
of which is to provide ready access to funds in the event of a
short-term cash shortage (generally less than 90 days) in
excess of available funds.

Background:
Use of the line-of-credit shall be at the recommendation of
the Finance Committee and by vote of the Board of Trustees
by at least a simple majority of its voting members. As part of
the approval process, the Finance Committee shall submit a
written plan to the Board outlining the rationale, specific use,
amount, cost of the funds, and timeline and source of funds
for repayment of the loan.
Guidelines:
Following approval by the Board, LOC advances shall be
approved in writing by the President and Secretary of the
Board by completion of the “UUCC Line of Credit Advance
Form” which is required for all LOC advances to obtain and
track approvals and to correctly disburse funds.
Upon receipt of the LOC funds, the Treasurer will inform the
person requesting the advance. The Bookkeeper will make
appropriate entries into the accounting system to allow
independent tracking of amount, disbursements, and

repayment of these funds as part of the monthly financial
statements of the UUCC.

Please contact the Treasurer for the current terms.

57
Title: Conflict of Interest

Policy Statement:
This policy is intended to supplement, but not replace, federal
and state laws governing conflicts of interest applicable to
nonprofit corporations. It applies to UUCC Board members
and staff with significant decision-making authority. Persons
covered under this policy, as well as their relatives and
associates, are hereinafter referred to as “interested parties.”
A conflict of interest exists when the UUCC Board of
Directors decides there is a conflict.

Background:
A conflict of interest may exist when the interests or concerns
of an interested party may be seen as competing with the
interests or concerns of the organization. There are a variety
of situations that raise conflict of interest concerns including,
but not limited to, the following:
Financial Interests – A conflict may exist where an interested
party directly or indirectly benefits or profits as a result of a
decision, policy or transaction made by the organization. A
financial interest is not necessarily a conflict of interest. A
financial conflict of interest exists only when the Board
decides a person with a financial interest has a conflict of
interest. Examples include situations where:
§ The church contracts to purchase or lease goods,
services, or properties from an interested party.
§ The church offers employment to an interested party,

other than a person who is already employed by the
church.
§ An interested party is provided with a gift, gratuity, or
favor of a substantial nature from a person or entity that
does business or seeks to do business with the church.
§ An interested party is gratuitously provided use of the
facilities, property, or services of the church.
§ The church adopts a policy that financially benefits an
interested party.
Other Interests – A conflict also may exist where an interested
party obtains a financial benefit or advantage that he/she
would not have obtained absent his/her relationship with the
church. Examples include where:
• An interested party seeks to make use of confidential
information obtained from the church for his/her own
benefit (not necessarily financial) or for the benefit of
another interested party.
• An interested party seeks to take advantage of an
opportunity or enables another interested person or
other organization to take advantage of an opportunity
that he/she has reason to believe would be of interest to
the church.
• The church adopts a policy that provides a significant
non-financial benefit to an interested party.

Guidelines:
UUCC board members are expected to avoid conflicts of
interest, as defined above. Board members shall not engage in
any business or business transaction and shall not have a
financial or other personal interest that is incompatible with
their Board duties that would impair their judgment or actions
in the performance of their duties for the Board.
Disclosure statements will be submitted as follows:
• For Board members, the disclosure statements shall be
provided to the Board Chairman on an annual basis.
• The Chair’s disclosure statement shall be provided to the
Board Treasurer.

• In the case of UUCC staff with significant decision-
making authority, the disclosure statements shall be

provided to the Board Chairman of the church. An
affirmation of compliance shall be submitted and
reviewed annually thereafter. An additional disclosure
statement shall be filed whenever a potential conflict
arises.
In all cases, the recipient is the designated reviewing official
responsible for bringing potential conflicts to the attention of
the appropriate authorities. The UUCC Board Treasurer shall
file copies of all disclosure statements with the official
corporate records of UUCC.

Whenever there is reason to believe that a potential conflict of
interest exists between the church and a Board member or the
Minister, the Board of Directors shall determine the
appropriate response. This shall include, but not necessarily
be limited to, invoking the procedures with respect to a
specific proposed action, policy, or transaction. The
designated reviewing official has a responsibility to bring a
potential conflict of interest to the attention of the Board
promptly for action at the next regular meeting of the Board
or during a special meeting called specifically to review the
potential conflict of interest.
Where the potential conflict involves an employee of the
church other than the Minister, the Minister shall be
responsible for reviewing the matter and may take appropriate
action as necessary to protect the interests of the church. The
Minister shall report to the Chair the results of any review and
the action taken. The Chair shall determine whether any
further Board review or action is required.
Where a potential conflict exists between the interests of the
church and an interested party with respect to a specific
proposed action, policy or transaction, the Board of Directors
shall consider the matter during a meeting of the Board. The
organization shall refrain from acting until such time as the
disinterested members of the Board of Directors have
approved the proposed action, policy, or transaction. The
following procedures shall apply:

• An interested party who has a potential conflict of
interest with respect to a proposed action, policy or
transaction of the church shall not participate in any way

in, or be present during, the deliberations and decision-
making vote of the church with respect to such action,

policy or transaction. However, the interested party shall
have an opportunity to provide factual information about
the proposed conflict and/or action, policy, or
transaction. Also, the Board may request that the
interested party be available to answer questions.
• The disinterested members of the Board of Directors
may approve the proposed action, policy, or transaction
upon finding that it is in the best interests of the church.
The Board shall consider whether the terms of the
proposed action, transaction or policy are fair and
reasonable and whether it would be possible, with
reasonable effort, to find a more advantageous
arrangement with a party or entity that is not an
interested party.
• Approval by the disinterested members of the Board of
Directors shall be by vote of a majority of directors in
attendance at a meeting at which a quorum is present. An
interested party shall not be counted for purposes of
determining whether a quorum is present, or for
purposes of determining what constitutes a majority vote
of directors in attendance.
• The minutes of the meeting shall reflect that the conflict
disclosure was made to the Board, the vote taken and,

where applicable, the abstention from voting and
participation by the interested party. Whenever possible,
the minutes should frame the decision of the Board in
such a way that it provides guidance for consideration of
future conflict of interest situations.

If the Board of Directors has reason to believe that an
interested party has failed to disclose a potential conflict of
interest, it shall inform the person of the basis for such belief
and allow the person an opportunity to explain the alleged
failure to disclose. If the Board decides that the interested
party has in fact failed to disclose a possible conflict of
interest, the Board shall take such disciplinary and corrective
action, as the Board shall determine.

Title: Document Retention and Document Destruction

Policy Statement:
UUCC shall keep documents that preserve institutional
history for strategic planning, regulatory compliance, and legal
purposes. The term “records and record retention” includes
all hard paper copies, computer disks, microfilm, scanned or
digitized copies, and other electronic communications. UUCC
shall destroy such documents when and if appropriate.
Background:
In accordance with the Sarbanes-Oxley Act, which makes it a
crime to alter, cover up, falsify, or destroy any document with
the intent of impeding or obstructing any official proceeding,
this policy provides for the systematic review, retention, and
destruction of documents received or created in connection
with the transaction of the organization’s business. This
policy covers all records and documents, regardless of
physical form, contains guidelines for how long certain
documents should be kept, and how records should be
destroyed (unless under a legal hold). The policy is designed
to ensure compliance with federal and state laws and
regulations, to eliminate accidental or innocent destruction of
records, and to facilitate the organization’s operations by
promoting efficiency and freeing up valuable storage space.
Guidelines:
This policy outlines retention schedule to be used for UUCC
documents and records. Any record which contains personal

information, financial information, or any type of information
which can be considered private should be shredded or
otherwise thoroughly destroyed when permanently removed
from the office.

The following records are to be kept for 4 years after the
fiscal year in which they are generated:
• Budgets and projections
• Certificates of Deposit, redeemed or canceled
• Contracts to provide services
The following records are to be kept for 7 years after the
fiscal year in which they are generated:
• Bank deposit slips
• Bank reconciliations
• Bank statements
• Canceled checks
• Copies of donation checks
• Contracts to purchase and warranties (begin counting
when contract ends)
• Equipment leases (begin counting when lease terminates)
• General correspondence
• Insurance policies and claim records (begin counting
when policy ends)
• Paid invoices
• Payroll reports
• Supporting journals to the general ledger

The following records are to be kept for 10 years after the
fiscal year in which they are generated:
• Employee time sheets
• Personnel files of terminated employees

Permanent Records of the UUCC:
• Annual Directory
• Annual Financial Statements
• Annual reports
• Auditor’s Reports
• Bequest and Estate Papers
• Building Plans
• Bylaws
• Committee Minutes
• Deeds and titles
• General Ledger
• Legal correspondence
• Minutes of congregation meetings
• Minutes of Board meetings
• Official correspondence
• Orders of Service
• Property Records
• Tax Returns, payroll tax returns and worksheets,
including W-2s
• Unigrams

66
Electronic Documents and Records:
Electronic documents will be retained as if they were paper
documents. Therefore, any electronic files, including records
of donations made online, that fall into one of the document
types on the above schedule will be maintained for the
appropriate amount of time. If a user has sufficient reason to
keep an e-mail message, the message should be printed in
hard copy and kept in the appropriate file or moved to an
“archive” computer file folder. Backup and recovery methods
will be tested on a regular basis.
Document Destruction
The Board Treasurer is responsible for the ongoing process
of identifying records, which have met the required retention
period, and overseeing their destruction. Destruction of
financial and personnel-related documents will be
accomplished by shredding.

Title: Confidentiality

Policy Statement:
UUCC employees and those serving in volunteer positions at
UUCC, including members of the Board of Trustees,
committees, and working groups, may receive or have access
to information about members. This information may
include, but not be limited to, information on finances,
personal behavior, stated opinions, interpersonal conflicts,
personal relationship information, and health information.
Information may be received or accessed verbally, in written
documents, electronically, through emails, and other forms.
The position of the UUCC is that such information shall only
be used as necessary for the health and operation of the
UUCC, and that only those individuals with a need to know
shall receive such information.
The daily operations of the UUCC, Board of Trustees
activities, working groups, and committee processes must
remain as public, open, and as welcoming as possible while
honoring individuals’ rights to privacy in personal,
interpersonal, and business processes. Efforts should be made
to ensure that information is accessible only to those with a
need to know such information. During meetings or
discussions this may require that some who are present be
asked to leave so that a confidential discussion may be held by
those individuals with a need to know.
Special Conditions and Circumstances: Mail addressed to
officers by their positions should be delivered unopened and

sealed. If it looks urgent, they should be contacted and their
instructions followed.
On at least an annual basis, employees and those serving in
volunteer positions at the UUCC will receive training on the
issue of confidentiality.
Some events may need to be documented. It is recommended
that the Board of Trustees develop a method of maintaining
needed documentation in a manner that respects this policy
on confidentiality.
This statement of the UUCC position on confidentiality is
implemented through the personal commitments of paid staff
and volunteers. Maintaining respect and dignity for all
individuals through this commitment to confidentiality
strengthens our community and congregation
Signing of Confidentiality Statements: No later than 30 days
after accepting a leadership position, either as paid staff,
board member, or committee chairperson, individuals will
sign and date a statement indicating that they have read, and
agree to, supporting and maintaining issues of confidentiality
as described above. Those signed statements will be kept in
an annual file, as designated by the Board of Trustees. Such
statements may read as follows:
Confirmation of Personal Review:
By my signature, I have read the UUCC position on
confidentiality, and pledge to adhere to the spirit of this
position.
Name: __________________________________
Role/Position: ____________________________
Signature __________________ Date Signed____

Title: Legal Documents
Approved by the Board 7/21/21
Policy Statement:
All final legal documents will be presented to the Board of
Trustees for review and approval before being officially
signed by the proper Officers of the Board as described in the
Bylaws of the Congregation and the Financial Policy and
Procedures Manual.
If requested to do so by the Board of Trustees, The Finance
Committee will review the document. Upon completion of
the Finance Committee’s review, the Chair of the Finance
Committee will provide a written report to the Board of
Trustees for review.
All legal documents whether financial in nature or otherwise
will be reviewed by the Board of Trustees before any final
documents are signed. Depending upon the nature and
complexity of the legal documents to be signed, the Board of
Trustees may consult outside legal counsel, but the Board of
Trustees will always have the final approval and signature
authority for legal documents as provided for in the Bylaws of
Congregation.

70
Title: Whistleblower Policy

Policy Statement:
The UUCC encourages its employees to report suspected or
actual illegal or improper activity, financial or otherwise. The
UUCC will not condone any activity that is illegal or
improper, whether done by a Board Member or employee.
No director, officer, or employee who in good faith reports a
violation shall suffer harassment, retaliation, or adverse
employment consequence. An employee who retaliates
against someone who has reported a violation in good faith is
subject to discipline up to and including termination of
employment. This whistleblower protection policy is intended
to encourage and enable employees and others to raise serious
concerns within the organization prior to seeking resolution
outside the organization. In some cases it may be appropriate
to report violations of this policy through established
channels and in accordance with the Whistleblower
Protection Act (codified at 5 USC § 2302(b)(8)).
Background:
The UUCC requires Trustees, officers, and employees to
observe high standards of business and personal ethics in the
conduct of their duties. As employees and representatives of
the UUCC, all individuals must practice honesty and integrity
in fulfilling the UUCC’s responsibilities and comply with all
applicable laws and regulations.

Guidelines:
It is the responsibility of all Trustees, officers, and employees
to report violations or suspected violations in accordance with
this Whistleblower Protection Policy.
The UUCC has an open door policy and suggests that
employees share their questions, concerns, suggestions, or
complaints with someone who can address them properly. In
most cases, an employee’s supervisor is in the best position to
address an area of concern. However, if the individual is not
comfortable speaking with his/her supervisor or is not
satisfied with the supervisor’s response, he/she is encouraged
to speak with the Minister or a member of the Board of
Trustees whom he/she is comfortable in approaching.
Supervisors are required to report suspected violations to the
Board President, who has specific and exclusive responsibility
to investigate all reported violations.
For suspected fraud, or when an employee is not satisfied or
is uncomfortable with following the organization’s open door
policy, individuals should contact the Board President directly
or a member of the Board of Trustees.

The Board President is responsible for investigating and
resolving all reported complaints and allegations concerning
violations and shall advise the Board of Trustees of all
reported complaints and allegations.

The Executive Committee of the Board of Trustees shall
address all reported concerns or complaints regarding
corporate accounting practices, internal controls, or auditing.
The Board President shall immediately notify the Board of
Trustees of any such complaint and work with the Executive
Committee until the matter is resolved.

Anyone filing a complaint concerning a violation or suspected
violation must be acting in good faith and have reasonable
grounds for believing the information disclosed indicates a
violation. Any allegations that prove not to be substantiated
and which prove to have been made maliciously or knowingly
to be false will be viewed as a serious disciplinary offense.
Violations or suspected violations may be submitted on a
confidential basis by the complainant or may be submitted
anonymously. Reports of violations or suspected violations
will be kept confidential to the extent possible, consistent
with the need to conduct an adequate investigation. The
Board President will notify the filer of the complaint and
acknowledge receipt of the reported violation or suspected
violation within five business days. All reports will be
promptly investigated and appropriate corrective action will
be taken if warranted by the investigation.

Title: Fraud Prevention

Policy Statement:
It is the policy of UUCC to promote strong internal controls
and to take all steps necessary to prevent fraud from
occurring within the UUCC. The UUCC will also have a plan
in place that may easily be put into action in the event that
fraud should occur.

Background:
Strong internal controls within a congregation help to deter
fraud. Management must demonstrate support of a strong
internal controls system through an obvious “tone at the top”
for this system to be effective with all employees. Also, the
internal controls in place within UUCC should be clearly
documented.

If fraud should occur, employees must know what steps to
take in order to respond to this. A clear plan of action should
be formulated which gives management and employees a road
map to follow should this occur.
Guidelines:
UUCC has an open-door policy and encourages employees to
share their questions, concerns, suggestions, or complaints
with their manager, the Minister, or a Board member,
including suspected violations of any applicable laws or
regulations, any UUCC policies, or any dishonest or
fraudulent conduct.

No UUCC employee who, in good faith, reports a violation
of any UUCC policy, any violation of law or regulation, or any
dishonest or fraudulent conduct will be retaliated against or
suffer any adverse employment consequences because of his
or her good faith report. This policy is to encourage and
enable employees and others to raise serious concerns without
fear of retaliation.

Therefore, all employees when reporting potential fraud or
other violations should contact their manager, the Minister, or
the Board President as the first step. The Board President will
take the appropriate next steps with regards to handling and
reporting the potential violation or fraud to the appropriate
authorities, and to the UUCC Executive Committee or full
board, when appropriate.
When new employees are hired, UUCC management is
responsible for ensuring that the new employees are aware of
the policy and how to report violations in accordance with it.
Each year UUCC management is responsible to ensure that
this fraud prevention and response plan is working as
intended, and to make changes as needed to ensure the
effectiveness of this plan.

Title: Asset Protection
Next Scheduled Review Date: 2/18/2026

Policy Statement:
It is the UUCC’s policy to adopt best practices in the
identification, evaluation, and cost effective control of risks to
ensure that they are eliminated or reduced to an acceptable
level.

Background:
Risk management is all about managing threats and
opportunities. By managing threats effectively, the UUCC will
be in a better position to provide improved services.
In this policy, risk is defined as something happening that
may have an impact on the achievement of the UUCC’s
mission. When management of risk goes well it often remains
unnoticed; however, if it fails, the consequences can be
significant and high profile. Risk management is needed to
prevent such failures.
Guidelines:
The Board shall adequately protect and maintain from
unnecessary risk the UUCC’s assets. Accordingly, the Board
shall:
• Insure against theft and casualty losses of tangible
personal property to at least 80 percent replacement
value and against liability losses to board members, staff,

or the UUCC itself at no less than minimally acceptable
prudent levels
• Have sufficient employee dishonesty insurance and
Trustees’ and officers’ liability insurance for personnel
with access to significant amounts of funds
• Ensure office and equipment is not subjected to
improper wear and tear or insufficient maintenance
• Protect the UUCC, its board, and staff from exposure
leading to claims of liability
• Protect intellectual property, information, and files from
loss or significant damage
• Receive, process, or disburse funds under financial
controls that meet the board-determined or reasonable
business standards
• Not endanger the UUCC’s public image or credibility,
particularly in ways that would hinder its accomplishment
of mission,