Cheque Signing Authority

Effective July 1, 2018, two signatures are required on all cheques.

Signing authority is granted by the Archbishop or his designate, who notifies the official Archdiocesan banking and financial services provider(1) in writing whenever there is a change in signing officers.

Canon 532 defines the role of the pastor as the authoritative representative of the parish:

The pastor represents the parish in all juridic affairs in accord with the norm of law; he is to see to it that the goods of the parish are administered in accord with the norms of canons 1281-1288.

In this capacity, the pastor is to appoint at least two members of the Parish Finance Council to have cheque signing authority on all of the parish’s bank accounts except the gaming account.(2) Once the authority is granted by the Archbishop or his designate, the signature of one of the members and the signature of the pastor must appear on all cheques.

Parishes are to use cheque stock with two signatory lines; other cheque stock is to be destroyed.

All signatories are to become familiar with the following “best practices for cheque signing”:

1. Blank cheques are never signed.
2. Cheques presented for signature must be accompanied by documentation – invoices, receiving reports, purchase requisitions, etc. – that has been approved for payment and signed by the designated authority.
3. Signatories have the authority and responsibility to question unusual transactions.
4. Signatories do not prepare cheques and in fact, do not have any access to the cheque stock.
5. Once invoices have been paid, they are marked “PAID” and the payment date and cheque number are written on the invoice. In addition, cheque stubs are to be attached to the invoice.
6. Voided cheques are retained in a file in numerical order. The cheques are marked “VOID” and the signatory lines are removed.
7. Unused cheques are stored in a locked cabinet under limited access.

Procedures for Adding/Changing Signatories

1. The parish writes a letter to the Archbishop that includes the following information: 
   1. The parish’s branch address;
   2. The account numbers of the bank accounts affected;
   3. The names of the signing officers to be added;
   4. The names of the signing officers to be removed; and
   5. The effective date(s).
   6. The start and end dates if temporary signing authority is assigned.
2. The Archbishop or the Vicar General writes a letter to the Archdiocesan representative at the financial institution authorizing the signing officer additions and/or changes. The representative is responsible for communicating the information to the parish’s branch. A copy of the letter will be sent to the parish.
3. The financial institution contacts the parish. The parish follows the instructions to register the current signing officers.

Approved: Easter Tuesday April 3, 2018

+ J. Michael Miller, CSB
Archbishop of Vancouver

The following policy is hereby SUPERSEDED:
Signing Authority, effective July 11, 2012

(1) The current provider is the Bank of Montreal.

(2) The Gaming Policy & Enforcement Branch of BC requires two signatures on all gaming accounts: that of the pastor and that of the treasurer of the gaming event. This requirement remains unchanged.