The Bishop’s Annual Appeal for Ministries is reported on this website and can be viewed with this link.

Annual Assessment

Canon law allows a Bishop to have an assessment to fund the operations of the office. The diocese assesses adjusted income of each parish at 10% to fund the five canonical departments of a diocese: Bishop’s office and operations, vicar general, CFO and accounting, the tribunal, and chancellor.  Assessable income is calculated annually by the parish and reviewed by the financial staff. There is also an assessment for priest benefits and Catholic education.

Parish Financial Policies and Procedures

Parishes are required to utilize a common chart of accounts and Parish Data Systems (PDS) software. Parishes are to comply with GAAP, except for depreciation. Internal controls are in effect: (a) cash is to be accompanied by at least two persons at all times, (b) collections are to be placed into a locked or tamper resistant container, (c) counting is to be done with three or more people but in no instance with less than two, (d) each parish is to have an independent financial review once every two years, and (e) an active parish finance council (per guidelines published by the MSO). Parish or diocese accounting staff is not permitted check signing authority. There is a separation in duties, even with small staffs, by involving the parish finance council, as needed.

Detailed Parish Counting and Collections Procedures

Parish collection and receipts are to be documented by more than one person or through a written receipt. Funds received through collections are to be counted by a minimum of two unrelated persons and the process observed by a third person. The accounting staff for the parish are not to participate in the counting process. Count sheets are to detail the receipts and signed by all of the counters present. A deposit slip is prepared. The count sheet, deposit receipt, ledger, and donor record are to be reconciled and balanced to one another. All four records are to be preserved for the audit/financial review.


John Roberts

Chief Financial Officer


Brian Bednarz, CPA

Senior Accountant


Fax: 615-292-8411

Theresa Coburn, CPA



Fax: 615-292-8411

Terri Reeder

Parish Bookkeeper Support


Andy Royer, CPA

Parish Auditor

615-383-6393, ext. 2250

Morgan Wigger

Morgan Wigger



Kate Disbrow

Accountant-Parish & School Financial Services



John D. Roberts
Chief Financial Officer

John Gromos, Chair

Brent Baxter

Marty Blair

David Glascoe

Sergio Ora

Angela Robinson

Ned Spitzer

Laura Thigpen

  • Members can be contacted through the CFO office
  • Each member is appointed to a five-year term with a limit of two consecutive terms
  • Membership reflects those with the capacity and experience to guide the Bishop with financial decision making. The DFC assists in developing the annual budget and must approve it each year. The DFC also reviews the financial condition of each public juridic person in the diocese. The acts of extraordinary administration are posted on the documents section of the Financial Services page.
  • The DFC has five standing committees: audit, budget, credit, development, and investment. Bishop consults with the DFC on matters of $300,000 or more and seeks consent on matters of $500,000 or more.