TOPICS - 3The Official Website of the Arch/Diocesan Financial

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Through the Years
1
1955
1st Financial Administrators’
Seminar
De La Salle University
1994
2nd Arch/Diocesan Financial
Administrators’ Seminar
UST Pontifical Seminary
Through the Years
2
1994, UST: organized by the late Bishop Vicente
Ataviado of Maasin, Leyte, who had the privilege
of attending the 1955 course. The training period
was one and a half months. Then Oeconomus of
Malolos, Rev. Fr. Mike Paez, was elected 1st
President of the group of Oeconomi. During this
time, those who attended were asked to form a
group, but it was only during the 4th convention
held at San Carlos Seminary when the group was
formally called A/DFAP.
Through the Years
3
1999  (June 21-25)
3rd National Seminar/Meeting,
Angels’ Hills Retreat Center,
Arnoldus Road, Tagaytay City;
Convened by Archbishop Pedro Dean and
Fr. Mike Paez.
At the end of the convention, Msgr. Ding
Coronel was elected 2nd National
President.
Through the Years
4
1999  (June 21-25)3rd National Seminar/Meeting,
Angels’ Hills Retreat Center,
Tagaytay City
Resolutions:
1.  The role of the Financial Administrator should be
properly defined, and that they be not reduced to
mere cashiers or disbursing officers
2.  The priests appointed should be matured and
experienced enough to help administer the funds of
the Arch/diocese.
3. The term of office should be extended to help the
Financial Administrator get a full grasp of the
Through the Years
5
1999  (June 21-25)3rd National Seminar/Meeting,
Angels’ Hills Retreat Center,
Tagaytay City
financial condition of the Arch/Diocese.
4.  The Financial Administrator should be given a
chance to attend special courses in Management,
Accounting, Finance and Investment.
5. A regular seminar should be conducted for
Financial Administrators to increase their knowledge
in matters of administration of temporal goods and
get acquainted of the trends especially in Taxation,
Labor Law, and the administration of real estates.
Through the Years
6
1999  (June 21-25)3rd National Seminar/Meeting,
Angels’ Hills Retreat Center,
Tagaytay City
6.  The Financial Administrator should be supported
by the Local Ordinary to adopt the proper
accounting system in the Arch/Diocesan and parish
levels.
TOPICS:
Basic bookkeeping
Financial Statements and other Accounting Reports
Internal Control Procedures
Labor, Obligations and Contracts
Through the Years
Taxation and the Church (Atty. L. Chato)
7
1999  (June 21-25)3rd National Seminar/Meeting,
Angels’ Hills Retreat Center,
Tagaytay City
TOPICS:
Accounting System for Parishes (Computerized)
Corporation Sole
Through the Years
8
2001 June 19 – 21
4th National Convention, San Carlos Seminary
Complex
- the group was formally called A/DFAP (Arch/
Diocesan Financial Administrators of the
Philippines)
Through the Years
9
2001 June 19 – 21
4th National Convention, San Carlos Seminary Complex
Proposed Vision-Mission
(approved in Cebu the following year)
TOPICS:
Investments and Related Issues
Property Administration
Taxation (Hon. Rene Baňez, BIR Commissioner)
Cash Accounting/Internal Control (RCAM)
Legal Issues
Tithing System
Through the Years
10
2001 June 19 – 21
4th National Convention, San Carlos Seminary Complex
Vision-Mission of A/DFAP
We the arch/diocesan financial administrators
of the Philippines envision ourselves to be
faithful stewards of the temporal goods of the
archdiocese/diocese/prelature/apostolic
vicariate entrusted to us.
We aim to be
collaborators of our Local Ordinaries in
providing for the temporal needs of the local
church given its resources.
Through the Years
11
2001 June 19 – 21
4th National Convention, San Carlos Seminary Complex
Vision-Mission of A/DFAP, p2
To achieve this vision, we commit ourselves
to be trustworthy and honest servants striving
to broaden our financial expertise and
working for the values of transparency,
accountability and prudence.
We commit
ourselves to optimally use resources of our
archdiocese/diocese/prelature/apostolic
vicariate to meet the growing needs of the
People of God.
Through the Years
12
2001 June 19 – 21
4th National Convention, San Carlos Seminary Complex
Some details:
1.  Property Administration:
-safeguarding, maintenance and control
- acquisition, collection, billing, inventory
2.  Taxation:
- separation of Church and State
- definition of taxation, exemption
- withholding/expanded/ VAT
-employer-employee relationship
3.  Cash Accounting/Internal Control
- Receipts and Disbursements
Through the Years
- Controls/Audit
- Petty Cash Fund
13
2001 June 19 – 21
4th National Convention, San Carlos Seminary Complex
Some details:
4.
Contracts Administration
- Classification, contract to sell/of sale
- contract of employment
- computation: salaries, separation pay
- wills and testament
5.  SSS (Social Security System)
- coverage, membership, contribution
benefits
- fund management
6. Tithing
Through the Years
14
2003 (June 17-19)
5th National Convention, Holy Family Retreat
House, Nivel Hills, Lahug, Cebu City
Topics:
Review: Accounting and Auditing Standards
Sample: Parish/Diocesan Computerized Acctg.
Legal Matters: Temporal Goods of the Church
Social Security System
Employer-Employee Relations in the Church
Through the Years
Tithing System
15
2003 (June 17-19)
5th National Convention, Holy Family Retreat House,
Nivel Hills, Lahug, Cebu City
Election of A/DFAP Officers
-  every 3rd year
-  President – Luzon, Visayas, Mindanao
-  each takes turn as National President
- Vice-President per “Island” division
Through the Years
16
2004 (June 21-24) 6th National Convention,
Harbor Lights Convention Center,
Cagayan de Oro City
National President: Msgr. Tex Legitimas
TOPICS:
1. The “Joy” and “Pain” of an Oeconomus
2. Investment Concerns and Suggestions (Success
Stories Worth-reflecting)
3.  Importance of the Association of A/DFAP
(Proposed By-Laws and Articles of Inc.)
4. Maximizing Diocesan Funds
5. The Need for a Budget in the Church
6. The Diocese as Corporation Sole
Through the Years
17
2004 (June 21-24) 6th National Convention, Harbor Lights
Convention Center, Cagayan de Oro City
7.  10 Commandments of an Oeconomus
-  Thou shall not ignore risk
-  Thou shall not expose the bishop to the risk of
litigation
-  Thou shall not have any conflict of interest
-  Thou shall not cover up bad news
-  Thou shall not reveal good news
-  Thou shall have no transaction without a
record thereof
-  Thou shall not be your own lawyer, even if you
Through the Years
are one
18
2004 (Ju 21-24)
6th National Convention, Harbor Lights
Convention ne Center, Cagayan de Oro City
7.  10 Commandments of an Oeconomus
-  Thou shall not take for granted the trust
reposed upon you.
-  Thou shall not lose the trust of your bishop
-  Thou shall not forget that greed, like gravity, is
universal.
Through the Years
19
2005 (June 20-24)
7th National
Convention, Hotel Supreme, Baguio
City
National President: Fr. Maximo “Jun” Villanueva, Jr.
First time to start the convention with a Spiritual
Input through a Mini-Recollection, Holy Hour
and Confessions
First Recollection Facilitator was
Bp. Mylo Vergara:
The Spirituality of a Financial Administrator
Through the Years
20
2005(June 20-24) 7th National Convention, Hotel Supreme,
Baguio City
TOPICS:
1.  Spirituality of a Financial Administrator by
Bishop Mylo Vergara
2.  Legal Aspects of Financial Administration by
Fr. Ranie Aquino
3. Scope of Financial Administration from the
Code of Canon Law by Msgr. Nilo Peig
4.  A Review of Church Accounting (RCAM)
- Inventory and Catalogue of the Cultural
Heritage of the Church
Through the Years
21
2005(June 20-24) 7th National Convention, Hotel Supreme,
Baguio City
TOPICS:
4.  A Review of Church Accounting (RCAM)
- Inventory and Catalogue of the Cultural
Heritage of the Church
- Accounting Treatment: Special Transactions
in the Parishes/Depreciation/Audit Sheets
- System of Counting Mass Collections
Through the Years
22
2006 (June 26-29)
8th National
Convention, Casa Pilar Resort,
Boracay Island
National President: Fr. Frederick Malacas
Recollection: Christian Stewardship by
Archbishop Angel Lagdameo, DD
Through the Years
23
2006 (June 26-29)
8th National Convention, Casa Pilar Resort, Boracay Island
Topics:
- Towards a better understanding of Legal Management
- Labor and Personnel:
- termination
- Taxation
- income taxation; no income, no tax
- Destination test: when Church engages in
commercial activities, it is subject to income tax,
unless the proceeds of the sale is for religious
purposes
Through the Years
24
2006 (June 26-29)
8th National Convention, Casa Pilar Resort, Boracay Island
- income from property shall be subject to tax, regardless of
the use or destination
- separate religious income from secular income
- cemetery lease on a niche has 2 kinds of secular income:
- passive reception of income (rentals/dividends)
- active creation of income (for religious purposes)
- Catholic schools and taxation
- -non-profit corporation vs. profitless corporation
- -BIR rules vs. Supreme Court decisions
- Taxation of Church-related institutions
Through the Years
25
2006 (June 26-29)
8th National Convention, Casa Pilar Resort, Boracay Island
- local taxation
Church Properties:
- relationship of Canon Law and Civil Law as regards
Church properties
- when establishing a Church foundation: implication
- when a mother diocese donates to a new diocese:
exempted from gift tax? transfer fee? registration tax?
Labor Laws:
- classification of personnel in schools/dioceses/parishes/
retreat houses/dormitories
Through the Years
-employment contracts/tenure
26
2006 (June 26-29)
8th National Convention, Casa Pilar Resort, Boracay Island
- Labor Code
- salaries and wages
- Retirement Law
- computation of retirement benefits
- the Arch/Diocesan Finance Council according to the
Code of Canon Law
Through the Years
27
2007 (June 25-29)
9th National
Convention, Family Country Hotel &
Convention Center, General Santos
City
National President: Fr. Bonifacio Ampoyas
Recollection:
That Christ be Formed in Us by Bishop Soc
Villegas
Topics:
- Institutional Planning by Bishop Soc
Villegas
Through the Years
28
2007 (June 25-29) 9th National Convention, Family Country
Hotel & convention Center, General Santos City
1.
2.
3. 
4.
TOPICS:
Institutional Planning
Organizational Structure: A Revisit
- Sharing of Existing Structures
and System
- Job Evaluation:
- Human Resources Management
- Staffing
- Compensation Structure
Compensation Scheme for the Clergy
Computerized Accounting System for Dioceses
Through the Years
29
2008 (June 23-27)
10th National
Convention, St. Ezekiel Moreno
Spirituality and Development Center,
Puerto Princesa City, Palawan
National President: Msgr. Danny Sta. Maria
Recollection Master:
Bishop Broderick Pabillo
Theme:
SPES SALVI (In Hope We Already Have
Salvation)
Through the Years
30
2008 (June 23-27)
10th National Convention, St. Ezekiel Moreno Spirituality
and Development Center,
Puerto Princesa City, Palawan
Topics:
- Accounting Manual (SGV and RCAM)
- Investment Opportunities in the
Philippine Situation
- Multinational Investment
- Bancorporation
- Bahay Pari Solidaritas
- Standardized Priests’ allowance (sharing
from Tagbilaran and Novaliches
Through the Years
31
2009
June 1 – 5
11th National
Convention, Retreat House of the
Immaculate Heart of Mary Seminary
Tagbilaran City, Bohol
National President: Fr. Ronald Amora
Recollection Master – Bro. Bo Sanchez
Topics:
Concepts and Designs for Cemeteries
Columbarium and Viewing Chapels
Principles on Business Opportunities
Through the Years
32
2009 June 1 – 5 11th National Convention, Retreat House of
the Immaculate Heart of Mary Seminary
Tagbilaran City, Bohol
Topics:
Legal Updates
Lay Spirituality and Collaboration
on Church Administration
Through the Years
33
2010  June 14-17
12 th National
Convention, Mergrande Ocean
Beach Resort, Davao City
Theme: Grabbing Opportunities
National President: Fr. Jose Junar dela Victoria
Recollection Master – Most Rev. Patricio Buzon, DD
Topics: Towards a More Humane and
Ecclesial Labor Practice
-Mapping our Financial Opportunities
-Lay Spirituality
Through the Years
34
2011 June 13-17
13 th National
Convention, Pope Pius XII Catholic
Center, U.N. Ave., Manila
Theme: Sustaining Opportunities
towards Sucess
National President: Fr. Gerald Mascariña
Recollection Master – Bro. Bo Sanchez
Topics: Economic Aspects
-  Legal and Accounting System
-  Accounting and Internal Control for
Through the Years
Schools
35
2012 June 18-22
14 th National
Convention, Bacolod Pavilion Hotel
and Convention Center, Bacolod City
Theme: Financial Integrity: A Pastoral
Responsibility
National President: Fr. Mitchel Guadalupe
Recollection Master – Most Rev. Julito Cortes, DD
Topics: Towards a Unified Accounting
System
-  Legal and Canonical Updates
-  Investment Opportunities
Through the Years
-  Psychological Aspects
36
2013 June 17-21
15 th National
Convention, Lantaka by the Sea Hotel,
Zamboanga City
Theme: Financial Wellness: Focus on
the Person & the Ministry
National President: Fr. Sergio de la Noche
Recollection Master – Most Rev. Jose Palma, DD
Topics: Mass Collection System, Legal
Updates (Kasambahay Law, Last Will,
Standardized Living Allwance (SLA),
Psychologocial Aspects, Investments and
Through the Years
Spirituality
37
Maraming
Salamat po!
Through the Years
38