"Pastoral ministry in a missionary key seeks to abandon the complacent attitude that says: 'We have always done it this way. I invite everyone to be bold and creative in this task of rethinking the goals, structures, style and methods of evangelisation in their respective communities." (EG n. 33)
1. In order for the Pope's dream of a missionary Church to become a reality in the diocese of Kilmore, this pastoral plan will be a challenging document. It cannot be otherwise or the call to transform everything "so that the Church's customs, ways of doing things, times and schedules, language and structure can be suitably channelled for the evangelisation of today's world rather than for her self-preservation" will go unheeded. (EG n. 27)
2. The listening survey carried out prior to the Diocesan Assembly expressed a hope for a Church that is closer to the lives of its people. The discussions at the Assembly deepened this insight and, as a result, four broad areas of pastoral action and missionary activity were identified:
i. Youth Ministry ii. Sacraments, Liturgy & Prayer iii. Diocesan Structures in light of declining priest numbers iv. Support for Priests
3. Any one of these areas could provide the basis for a whole Pastoral Plan of its own. However, these four areas provide the basis for a thoroughgoing reimagining of life and ministry in Kilmore in the 21st century.
4. The resourcing of youth ministry and liturgical formation will be of vital importance if life is to be breathed into the new structures that emerge. Rather than settle for a list of aspirations which founder on the rock of no resources, this Pastoral Plan suggests a fund-raising strategy be put in place so that an investment is made in the true treasure of the diocese, its Christian faithful. Each parish in the diocese has a Pastoral Council. This Pastoral Plan recognises the work that they do and calls on all Pastoral Councils to be truly missionary in their outlook in order to avoid what the Pope calls "a tomb psychology [which] slowly transforms Christians into mummies in a museum." (EG n. 83). In order that they can achieve this, Pastoral Councils will need on-going training and formation.
5. Parishes should have structures in place to welcome new arrivals as well as engage with those who no longer practice the faith.
6. Pope Francis states "we need to create still broader opportunities for a more incisive female presence in the Church" (EG n. 103), The Diocese of Kilmore acknowledges the indispensable role of women in the running and functioning of the Church throughout the diocese. In the coming years the role of committed women and men will be even more important in spreading the Good News and keeping the flame of faith alive in our parishes.
7. Many lay people in the diocese of Kilmore have already availed of adult faith development courses and continue to do so. These courses should be continued and expanded to reach as many people as possible. In addition to this, lay people with relevant qualifications in theology and pastoral work should be utilised in more effective ways on both a voluntary and paid basis.
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YOUTH
"Young people often fail to find responses to their concerns, needs, problems and hurts in the usual [Church] structures." (EG n.
105)
1. The Diocesan Assembly identified ministry to young people as the top priority for the diocese in the coming
years. Much good work has already been done with young people over the years and indeed the diocese continues
to make significant investment in youth through its involvement in Catholic education.
2. Clearly a more structured and focussed ministry to the young is required at parish level. In order that this can
become a reality, it is vital that each parish has an active Youth Officer who can promote initiatives at parish level
with the support of the parish pastoral councils. [By the end of 2015]
3. A Diocesan Youth Core Group will be established in order to begin formulating a comprehensive youth ministry
strategy for the diocese. [By mid-Summer 2015]
4. This Pastoral Plan recommends that Youth Ministers be employed in the diocese on a regional basis. The Core
Group will advise on job description and qualifications. These Youth Ministers will be supported by the
Diocesan Director of Pastoral Services. [by end of September 2016]
5. As Pastoral Areas become a more defined and important place of pastoral action, a Pastoral Assistant/Worker can
be tasked with ensuring youth ministry is promoted and sustained in each area. The PA/PW will be an important
support person for parish Youth Officers and assist the proposed Youth Ministers. This recommendation should be
kept in mind in the future when contracts are being drawn up for PA's/PW's so that a youth ministry dimension is
reflected therein. [from 2015 onwards]The diocese will support Youth Officers by providing training and resources
on an on-going and regular basis. (from Autumn 2015 onwards]
6. The Pope John Paul II Awards were acknowledged at the Assembly as being a worthwhile initiative. Over the next five
years every parish in the diocese will be able to participate in the awards. [By 2020]
7. Each parish should organise a youth Mass or liturgy on a regular basis. [by 2016]
8. The diocese will hold a youth day every year that could involve special celebrations in the parishes or a diocesan
gathering of young people. [by the end of 2015]
9. The participation of Transition Year students in the diocesan Lourdes pilgrimage has been very successful. The
diocese will explore ways of making pilgrimages to World Youth Day, Taize, Knock, Lough Derg or the Camino a
regular part of diocesan life. [by end of 2016]
SUMMARY STATEMENT
• A Youth Core Group will be established by the end of summer 2015.
• Youth Ministers will be employed on a regional basis in the diocese beginning in 2016.
• Training in Youth Ministry skills will be provided to Parish Youth Officers beginning in Autumn 2015.
• The John Paul II Awards will be promoted in every parish in the diocese.
• More opportunities will be available for young Catholics to participate in pilgrimages from 2016 onwards.
• By 2020 the diocese will have a strong youth ministry programme.
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DIOCESAN STRUCTURES IN LIGHT OF DECLINING PRIEST NUMBERS
"To make this missionary impulse ever more focused, generous and fruitful, I encourage each particular Church to undertake a
resolute process of discernment, purification and reform." (EG n. 30)
"Pastoral ministry in a missionary key seeks to abandon the complacent attitude that says: 'We have always done it this way. I
invite everyone to be bold and creative in this task of rethinking the goals, structures, style and methods of evangelisation in
their respective communities." (EG n. 33)
1. It was made clear at the Diocesan Assembly that the profile of the clergy in Kilmore is declining and aging. This has
fundamental implications for the model of Church ministry which has pertained for the last 150 years. This reality also
has consequences for how often as well as when and where the Eucharist is celebrated.
2. The diocese already has Pastoral Areas that are due to be reviewed. An ad hoc committee will be established at
diocesan level to review parish structures and Pastoral Area configurations in order to ensure that parishes are fit for
purpose in the new reality that faces us. Over five years, decisions will be taken in consultation with parishes in view
of the figures that were presented at the Diocesan Assembly. [by end of 2015]
i) This committee will work in a consultative way with clergy and people throughout the diocese.
ii) There will be a review of the use of Church buildings on an on-going basis.
iii) In such a process, communication will be key. Therefore the diocese will adopt a comprehensive communications
strategy.
3. Training will continue to be key for lay people and clergy in order to deal with the emerging reality of fewer clergy and the
need for lay people to take on more leadership roles in pastoral and administrative settings. [from 2016 onwards]
4. The ministry and role of Permanent Deacons is acknowledged as an important development in the missionary outreach of
the Church in a changed pastoral context.
5. The Bishop of Kilmore will liaise with the Irish Catholic Bishops Conference to explore the establishment of a
commission akin to the one in Brazil under the leadership of Bishop Erwin Krautler and Cardinal Claudio Hummes to
study the possibility of ordaining married men to the priesthood as well as appointing women deacons. This is a direct
response to Pope Francis' words to Bishop Krautler that "the bishops, the regional bishops' conferences, should make
brave, courageous suggestions."
SUMMARY STATEMENT • Fundamental change will take place in diocesan structures and style of ministry in light of the numbers presented at the
Diocesan Assembly.
• A committee will be established to review Parishes and Pastoral Areas.
• Working in a consultative manner, this committee will make proposals regarding the configuration of Parishes and Pastoral
Areas.
• The skills and expertise of lay people will be further utilised in administrative and pastoral settings.
• At national level, the bishop will work with the Irish Catholic Bishops Conference to explore ways of bravely and
courageously tackling the issue of declining priest numbers.
• By 2020 we will have established a structure which is missionary and sustainable.
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SUPPORT FOR PRIESTS "On account of this communion in the same priesthood and ministry, the bishop should regard priests as his brothers
and friends. As far as in him lies, he should have at heart the material and especially spiritual welfare of his priests."
(Presbyterorum Ordinis, Decree on the Ministry and Life of Priests n.7)
1. The summary statement from the Diocesan Assembly called for a "programme and culture of care for priests as
they get older and fewer."
2. The Assembly sought to express its concern that priests in active ministry be supported in times of an increased
workload and dwindling human resources.
3. The Care of Priests Committee will be reinvigorated and given the mandate to suggest practical ways in
which the spiritual, pastoral, intellectual and human needs of the clergy could be supported and promoted.
[by end of 2016]
4. It was clear from the Diocesan Assembly that support of priests is not just something that should be left to
clerics. Parishioners have a role in understanding that it will not be possible for one priest to do the work
that was previously shared by two or three. [Ongoing]
SUMMARY STATEMENT • Care of priests will be greatly enhanced if the restructuring proposed in the previous section is
adopted.
• The Care of Priests Committee will be given a renewed mandate.
• Lay people will be made aware of their role in supporting the clergy.
SACRAMENTS, LITURGY & PRAYER
"God's word, listened to and celebrated, above all in the Eucharist, nourishes and inwardly strengthens Christians,
enabling them to offer an authentic witness to the Gospel in daily life." (EG n. 174)
6. The sacraments of the Church and the liturgy offer a precious source of support for all our people in their
daily effort to draw closer to the Lord. The Diocesan Assembly expressed the desire that our celebrations
would draw closer to the people, taking them as they find them but not leaving them there, hence the call for
sacramental catechesis.
7. This Pastoral Plan suggests a five-year catechetical strategy, which focuses particular attention on the
sacraments of initiation.
i) Baptism will be brought in from the shadows and reinserted into the midst of parish life. The semi-
private celebration of the sacrament needs to be reconsidered. Instruction for parents needs to
consist of more than explaining the symbols but be centered on the question "Why do I want to have
my child baptised?" [2016 Programme]
ii) Confirmation will have its fundamental link with baptism reaffirmed and explained. School and
parish programmes that have been in use will be re-proposed for use. [2017 Programme]
iii) Eucharist needs to be rediscovered primarily as the means by which the Christian
Community becomes most fully itself i.e. the Body of Christ. Why the Sunday Eucharist is
important and the Eucharist seen not as "a prize for the perfect but a powerful medicine and
nourishment for the weak" (EG n. 47) could provoke a powerful yearlong reflection.
Sacramental programmes such as 'Do This In Memory of Me' will receive a new impetus in the
parishes of the diocese. Within this reflection on the Eucharist, the sacrament of Reconciliation
should be rediscovered and re-proposed as a great source of healing in a broken world, particularly
to the young, as was suggested at the Diocesan Assembly. Pope Francis' reminder to priests is timely:
"the confessional must not be a torture chamber but rather an encounter with the Lord's mercy which
spurs us on to do our best." (EG n. 44) [2018 Programme]
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3. Each parish will have a liturgy group, which plans specific liturgies as well as preparing for the major
seasons of the Church's year. These groups will receive training in basic liturgical principles as well as
looking at ways to make liturgical celebrations welcoming and engaging. They will also be provided with
access to resources. Part of their remit will be to accompany and aid those who only attend official liturgies
occasionally. [by end of 2017]
4. When it comes to the celebration of the Sunday Eucharist in parishes, it is quality not quantity that should
be the fundamental principle. A well-trained and focused liturgy group will be able to work with parish
clergy to ensure the joy filled celebration of the Lord's Day. [by end of 2016]
5. Pope Francis has spoken of the importance of popular piety (cf. EG nn. 122-126). Parishes will look at ways
of promoting this popular spirituality through pilgrimages, processions, rediscovery of local shrines, saints
and holy wells, prayer meetings and the many other ways in which people express their faith and belief. In
many instances, the popular piety of a substantial number of our people consists in attending major events
such as baptisms, weddings and funerals. A strategy that recognises this and seeks to build on these moments
will be pursued. [by end of 2018]
6. Groups of lay people will be trained in order to plan and lead liturgical celebrations in the absence of a
priest. [by end of 2019]
7. In seeking to build communities of mature Christians, the Pope has alerted us to the need of "personal
accompaniment in processes of growth." (EG. nn. 169-173) This will be an important part of our work as faith
communities as it seeks to engage with people who may be on the margins of the Church's sacramental life and
accompany them on a journey towards the Father. Training people and giving them the confidence and skills to
share their own faith with others as well as providing opportunities for spiritual direction will be an important
part of our pastoral strategy. [by end of 2020]
SUMMARY STATEMENT
• A five-year catechetical plan will be developed focussing on the sacraments of initiation.
• The sacrament of reconciliation will be re-proposed as a tremendous source of healing and mercy to coincide
with the Jubilee Year of Mercy proclaimed by Pope Francis beginning in December 2015.
• By 2020 each parish will have a strong, well-trained liturgy group/team.
• The diocese will provide training for these groups.
• These groups will seek to engage positively with those who only attend Church on major occasions.
• Sound Popular Piety will be fostered and promoted in the diocese.
• Lay people will be trained to lead services in the absence of an ordained minister.
• Training and participation in Spiritual Direction / Accompaniment will be provided by the diocese.
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Diocesan Financial Procedures.
1. Mandatory Finance Committee
Each parish, in accordance with canon law (c.537), must have a Parish Finance Committee,
which will assist and advise the Parish Priest in all areas pertaining to financial management
and administration of parish property and goods.
The term of office for each Parish Finance Committee and Church Area Finance committee
will be 5 years.
2. Parish Finance and Administration In larger parishes a suitably experienced Parish Finance Officer (voluntary or paid) should be appointed. In
smaller parishes, where limited resources are available, this is likely to be part time and voluntary. In some
parishes a small number of people on the Church Committee may act together to fulfil this role. In larger
parishes a suitably experienced Parish Finance Officer (voluntary or paid) should be
appointed. In smaller parishes, where limited resources are available, this is likely to be part
time and voluntary. In some parishes a small number of people on the Church Committee
may act together to fulfil this role.
3. Annual Parish Budget
Each parish should prepare an annual (forward) budget detailing estimated income and
expenditure for the forthcoming financial year. (c.1284.par.3).
4. Annual Audit & Auditors Each Parish must keep accurate records of income and expenditure. (c.1284.par.4). All
documentation received during a financial year must be retained in the parish office for
inspection.
5. External Review on change in Parish Priest At the time of a changeover to a new Parish Priest, The Diocesan Financial Accountant
should undertake a review of parish financial affairs. On the appointment of a new Curate,
who has the delegated responsibility for a Church Area Finance Committee, the Parish
Finance Committee should ensure that all finances of the Church Area Finance Committee
are in order.
6. Control over Income and expenditure
Parishes should ensure that all business is conducted in accordance with Diocesan Financial
Guidelines, as contained in “Kilmore Diocesan Financial Guidelines” revised 2015
7. Collections
a) Cash Handling and Counting of Collections All dealings with money must be in accordance with Diocesan Financial Guidelines.
b) Offertory Collection
In each parish, the offertory collection or other collections fund the running costs of the parish and the maintenance of parochial properties. The money should be carefully noted and lodged into the parish account.
The income must be recorded accurately, in accordance with Diocesan Financial Guidelines. Receipts should be issued for all income received.
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c) Collections in Church Grounds: Church gate collections should be outside the Church grounds, with the exception of St. Vincent de Paul, Trocaire, and the Apostolic Society, which may collect inside (the church building or church grounds), if a parish pastoral council decides otherwise, then their decision stands.
d) Diocesan Services Collection.
The contribution from each parish is 13% of Offertory collection for the previous year. This money coming from the parishes is the principal source of income for the Diocese for the number one account.
Including an insert in the parish bulletin in relation to the Diocesan Services Collection has proved helpful in a number of parishes. Some of the payments from this account include: • Youth ministry. • Cura, the pregnancy counselling service; • ACCORD, the agency for marriage preparation and counselling; • Adult Religious Education and ongoing formation of priests; • Marriage Tribunal which deals with applications for annulments; • The Commissions and Agencies of the Bishops’ Conference.
Diocese of Kilmore: Collections & Payments Schedule
Repayment of loans should be made to ‘Kilmore Diocesan Charities No 2 Account’
8. Clergy and Staff Salary payments
All payments to individuals e.g. cleaners, church helpers should normally be paid through
the PAYE & PRSI system. Employment contracts should be issued to all staff and there
should be clarity about pension arrangements, if any. Revenue returns (P30’s & P35’s) are
to be submitted per revenue requirements. All payroll records to be maintained on file for
audit purposes.
8.1 Non salary payments
All payments should only be made only when supported by a payment request, a supplier
invoice or receipt and confirmation of delivery of goods received.
With regard to the practice of remunerating parish workers by way of a Christmas‘gift’. This
may have tax implications. Gift vouchers, which do not exceed €250 are not liable for tax.
8.2 Major expenditure on capital or major repairs
The Parish Priest, in accordance with c.1281-1288, should consult with the Bishop and/or
the Diocesan Finance Committee on capital expenditure or repairs above €75,000.
Expenditure above €3,000 requires the approval of the Parish Finance Committee.
Pope’s Collection The Presbytery Diocesan Collection Account
Holy Land Diocesan Office Kilmore Diocesan Charities No. 1 Account
Mission Sunday Fr John McMahon Kilmore Mission Account
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Petty cash payments should be restricted to amounts below €100 where cash payments are
required.
10. Bank Reconciliation and Online Banking
The Parish Office / Church Committee should prepare at least quarterly bank reconciliation
and monthly where there are a larger number of transactions for all bank accounts. In the
case of online banking limited persons should have access to the parish’s online banking.
11. Bank Accounts
The number of parish bank accounts should be kept to a minimum and should be in the
name of the parish
The Parish Priest should, as part of the annual diocesan returns, formally certify that all bank
and deposit account balances, together with all parish income, have been included in the
annual accounts and diocesan returns.
12. Assets
Every parish will prepare and maintain a Fixed Asset Register (inventory listing) indicating
all properties and assets (with a value over €500) owned by the parish, or held in trust on
behalf of the parish
All assets should be adequately insured and insurance policy retained. A review of the
insurance policy should be carried out by the finance committee at the end of year term.
The Asset Register should be maintained on a continuous basis and a physical review of the
assets held versus the register should be carried out at the end of each year by the church
area finance committee to ensure accuracy. Any assets that have become idle and are not
used by the parish should be disposed.
13. Reporting
Parish accounts should be prepared at least quarterly. The summary will include the bank
and deposit account balances at the end of the quarter.
Annual accounts will be prepared and externally audited on an annual basis. The accounting
policies and standards to be used in the accounts will be mandated by the diocese so as to
enable it to comply with reporting requirements under the appropriate charity legislation.
The Parish Finance Committee should prepare and publish widely within the parish a
consolidated and a church area statement of Income and Expenditure. This should include a
comparison with the outcome to the previous year and provide explanations of significant
changes in either income or expenditure.
14. Insurance The Parish Priest, in consultation with the Parish Finance Committee and under the direction
of the Diocesan Insurance Broker and the Diocesan Bishop, is responsible for ensuring that
Church property and assets are adequately insured.
15. Tax refund schemes Each parish as part of the Diocese of Kilmore (a registered charity with Revenue) is entitled
to claim a refund in respect of donations by an individual (in excess of €250 ROI) in a tax
year.
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Each parish should register with Revenue or HMRC as appropriate and arrange for the
necessary documentation (including certificates signed by donors) to be submitted in order
to avail of the refund.
A report of donations made by individuals during the year should be maintained and should
reconcile with receipts documented prior to submitting a claim to Revenue. Where a church
area does not have the capabilities to complete the refund process the parish finance
committee should facilitate on their behalf when provided with the required information.
16. Parish Fund Raising
In the event that the parish decides, following consultation with the Finance Committee, and
within the guidelines established by the diocese, to raise funds through public fundraising
(outside normal collections and church offerings), then the Parish Priest, supported by the
Parish Finance Committee, is responsible for ensuring effective control and management in
relation to compliance with Charity Regulations, required police authorisations, health and
safety issues, insurance, fundraising, and related management and utilisation of funds.
Decisions to implement fundraising activities, apart from normal collections and church
offerings, will be made in consultation with the Parish Finance Committee and should be in
compliance with Charity Regulations.
All matters relating to Fundraising activities should be conducted in a completely open and
transparent manner, leaving no doubt that all funds raised are directed appropriately.
Major fundraising campaigns may require pre-authorisation from the diocese.
17. Induction Training
An induction-training program should be developed at diocesan level, for all priests and
members of Finance Committees. This should cover internal financial controls and related
best practice.
18. Compliance
Compliance with the financial procedures and the Charities Act 2009 will be assured through
:
• Requiring the Parish Priest and Chairperson of the Parish Finance Committee to sign, as
part of the Annual Accounts and Diocesan Returns, a statement confirming full
compliance with the procedures and highlighting any areas of major non-compliance and
the related reasons and action plan to rectify this.
• The independent auditor will be required to confirm that the audit has not identified any
areas of non-compliance with the Charities Act 2009 and Financial Reporting Standard.
Any weaknesses identified by the statutory auditors will be communicated to the
Parish/Church area finance committees.
• Non-compliance will result in a modified audit opinion being provided by the external
auditors, which may indicate on public record that the diocese did not maintain proper
books and records.
• The Diocesan Bishop, or the Irish Episcopal Conference, will establish procedures and
processes to be put in place where there is continued major non-compliance with these
procedures.
19. Serious Complaints/Concerns - WHISTLEBLOWING
Anyone identifying or suspecting fraud or abuse in the management of parish financial
controls or other misconduct, is encouraged to contact the Diocesan Financial Administrator
and register, in confidence, a formal complaint. The Diocese has a formal procedure for
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covering such complaints and the related legal protection. The contact details and process
of investigation should be posted to notice boards in each parish church.
Process whereby Parish monies are invested in Diocesan Funds.
Since 1974 the Diocese has operated a Co-Operative Scheme under which most Parishes in
the Diocese have from time to time lodged surplus monies into a fund controlled by the
Diocese. Parishes are entitled to withdraw part or all of the funds belonging to the parish on
demand. The purpose of the fund is to encourage the Parishes in the Diocese to pool surplus
funds for the benefit of both the Parishes and the Diocese. The benefits are fourfold
namely:-
• Security and right of easy withdrawal is assured.
• Payment to the Investor of interest at the standard deposit bank interest rate.
• Loans at low interest rates are available to Parishes in need of funds subject to
approval by the Diocesan Financial Council.
• All surplus earnings on the funds, over and above the principal monies, and all
interest due thereon to the Parishes are applied towards meeting the cost of the
services of the Diocese.
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THIS AGREEMENT made on the
BETWEEN KILMORE DIOCESAN CHARITIES of Bishop’s House, Cullies, Cavan
(hereunder called “The Charity”) of the One Part and
VERY REVEREND ……………………………. of ………………………………… in the
County of ………………………………. Parish Priest of the Parish
of ……………………………………………… in the Diocese of Kilmore (hereinafter called “The
Investor”) of the Other Part WITNESSETH:-
1. Since 1974 the Charity has operated a Co-Operative Scheme under which most Parishes in
the Diocese have from time to time lodged surplus monies into a fund controlled by the
Charity.
2. Parishes are entitled to withdraw part or all of the funds belonging to the parish on demand.
3. The purpose of the fund is to encourage the Parishes in the Diocese to pool surplus funds for
the benefit of both the Parishes and the Diocese. The benefits are fourfold namely:-
a) Security and right of easy withdrawal is assured.
b) Payment to the Investor of interest at the standard deposit bank interest rate.
c) Loans at low interest rates are available to Parishes in need of funds subject to approval by
the Diocesan Financial Council.
d) All surplus earnings on the funds, over and above the principal monies, and all
interest due thereon to the Parishes are applied towards meeting the cost of the
services of the Diocese.
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3. The Charity shall have the right at all times to invest all or any part of its portfolio
in Banks, Building Societies or other secured Financial Institutions or in any
Government Bonds other such sound securities.
4. Kilmore Diocesan Charities will be entitled to vary the terms of return on
investments to take account of changes in the market.
5. An annual audit of the funds shall be carried out by a reputable firm of Auditors
and a copy of the certified figures shall be made available on request to the
Investor.
6. The Charity acknowledges that at the date hereof a sum of € inclusive
of interest is due to the Investor.
Signed on behalf of the Charity
Signed by the Investor
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Renumeration of Priests.
Priests in Full Time Parish Ministry.
The Priest's Revenue account needs to be balanced as of 31st December. This should be done in
early January.
The Parish remuneration per priest is €32,000 for Parish Priests and €30,000 for Curates.
If there is more money than this in the account then it should be transferred to the Church Account
and if there is a deficit it should be topped up from the Church account. This should be done in the
first week of January.
Each priest is obliged by law to make a return on self-assessment basis to the Inspector of Taxes,
whether or nor he is requested to.
Diocesan Levies.
From this, the priests’ revenue fund is liable to pay diocesan levies (½% Cathedraticum, 12% St.
Felim’s Sick and Infirm Priests Society) in addition to a voluntary contribution of 2% to the
Diocesan Stewardship Fund. The Diocesan Finance Committee has advised that, in the interest of
compliance with Income Tax requirements, the priest should pay the 2% voluntary contribution
from to the Stewardship Fund personally. Therefore, that component of your salary should be
declared as a taxable part of your income.
This means that the payment to Cathedraticum & St. Felim’s Sick and Infirm priests will be 12½ of
parish contribution per priest, while the contribution to the Stewardship fund will be reduced to 2%
of the salary received.
The table will offer some clarification.
In effect, two cheques are made payable from the Priests Revenue account. One for 12½% of the
parish contribution to the priest (€4,000 or €3,750) and another, salary to the priest (€28,000 or
€26,250) from which the priest will contribute 2% (€560 or €525) to the Diocesan Stewardship
Fund.
A request for this voluntary contribution will be sent to each priest after Easter each year.
Priests on PAYE System.
Priests on PAYE are also liable for diocesan levies. If, having made this contribution, their salary
after income tax does not reach the figure for a curate’s salary, i.e. €26,250, they will receive a
subsidy from the Clerical Fund. Similarly, if, having made these contributions, their salary exceeds
€26,250 the balance above that figure is paid into the Clerical Fund (Kilmore Diocesan Charities No
2 a/c).
Parish
Contribution
12.50%
Diocesan levies
Priests
Salary
2% Contribution to
Stewardship Fund
PP €32,000 €4,000 €28,000 €560
CC
€30,000
€3,750
€26,250
€525
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PROPERTY:
Title All property of parishes and agencies of the diocese should be vested in the St. Felim’s Diocesan Trust. This should be done automatically whenever land or property is acquired. The Solicitors for the Trust are John V. Kelly & Co. Church Street Cavan. (Tel. 049 4331988) The three yearly meetings of the Trust are scheduled for the 1st week in March, the 1st week in July and the 1st week in November. A P.P. makes his request in writing. All correspondence is sent to Bishop Leo O’Reilly, Bishop’s House, Cullies, Cavan. It is then put on file for consideration at the next meeting of the Trust. Proposals coming before the Trust should first be submitted to local parish councils and finance committees whose comments should accompany the proposals. In relation to leasing or handing over parish halls for cross community purposes, each case
should be examined on its merits.
Consent of Board to Sale/Lease of Property from Charities Regulator. Unless the Deed of Trust under which the property is held contains an express power to sale, lease
or surrender a lease held on charitable purposes, the prior consent of the Commissioners is
required.
Under the 1961 Act, the Board can authorise trustees to make any sale or exchange of charity lands
or any lease or surrender of a lease under which any charity lands are held by them, as it may seem
expedient to the Board. Application must be made to the Board well in advance of the sale to avoid
unnecessary delay in concluding the deal.
Sale of Property
The application form for the necessary consent must be signed by two thirds of the Trustees and
forwarded to the Commissioners with the following documentation:
- Copy of the Deed vesting the property in the applicants.
- Memorandum for the Commissioners setting out the charitable trusts affecting the
property. The format of this document is laid out by the Commissioners. The information
required in this document is inserted by the acting solicitor upon consultation with the
Trust representative.
- Map of the property.
- Copy of the contract for Sale.
- Independent Auctioneers Valuation of the full open market value of the property.
- Details of the Trustees proposal’s for the application of the proceeds of sale.
Assuming all matters are in order, the Consent will normally issue thereafter.
Lease of Property
A similar application procedure applies in the case of leasing of charity property. However, more
and more, we note that various organisations seek Leases of church property for a considerable
period of years at a nominal rent.
Generally, speaking, the Commissioners will only consent to a Lease where the Lease is for full
market value. In many of these cases, it is proposed by the Trust to lease the premises to the tenant
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at an undervalue. In that case, the Commissioners will only consent to the creation of such lease in
either of the following cases:
- The tenant is a registered charity who has registered as such with Revenue
Commissioners and have a valid charity Number.
- The purpose for which the lease has been created falls within the definition of charitable
purpose as defined by Lord MacNaghten in Pemsels Case (Commissioners for Special
Purposes of Income Tax .v. Pemsel) [1891]” A.C. 531.
In that case, a Charitable Trust was broadly classified as any purpose falling into 4 different
categories which were as follows:-
1. Advancement of religion
2. Advancement of Education
3. Relief of Poverty
4. Some other purpose beneficial to the community not falling under the above heads.
There has been considerable case-law in the early 1900’s both side of the Irish Sea casting different
interpretations on the meaning of Lord MacNaghten’s definition of charitable purpose. In any
event, in the absence of a statutory definition of charity purpose in any Act of the Oireachtas, this
exposition by Lord MacNaghten has been broadly accepted as delineating the boundaries of a
charity. However, an examination of the case law to date indicates that it is also a requirement
that to qualify as charitable, the purpose of the trust must import PUBLIC BENEFIT. In other
words, the purpose of the trust must not be restricted to a specified group of persons. There are
some exceptions to this requirement which are beyond the scope of this document.
In the eventuality that the purpose of the lease comes within the Pemsel Definition, then it may be
possible to procure the consent of the Commissioners to this lease at a nominal rent. However, it
is the duty of the proposed tenant to specify how they meet the requirements as set out above.
In the event that this is not possible, then it will be necessary to grant the lease at full market value.
In this case, the same considerations apply as would apply to a sale of property.
The copyright in the above section, highlighted in Italics, is the property of Mary McAveety, Solicitor. No part of
this may be reproduced or transmitted in any form by any means, including photocopying and recording,
without the written consent of the author. Such written permission must also be obtained before any part of this
document is stored in a retrieval system of any nature.
Trustees The College of Consultors, acting as St. Felim’s Diocesan Trust, is the trustee of property. It is a requirement of St Felim's Trust that requests for sale or lease of parish lands are accompanied
by letters signed by the chairperson and secretary of both the parish pastoral council and the parish
finance committee.
Deeds All agreements, deeds, documents or writings concerning the ownership of the Churches, presbyteries, schools and lands should be kept in a safe place in the parish or forwarded to the Kilmore Diocesan Archives for safe custody.
Professional Consultants: No architect or other Professional Consultant (Surveyor, Engineer or Quantity Surveyor) may be appointed without the approval of the Bishop. It is important that even preliminary discussions with professional consultants should be explicitly conducted in such a fashion that the Bishop is left free
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to sanction or to refuse sanction for the appointment of any particular Professional Consultant. Where a project is anticipated to cost more that €100,000, the names of three architects must be submitted for consideration by the Bishop. No architect or other professional consultant will be considered for appointment who does not hold adequate professional indemnity insurance.
Protected Structures. All Parish houses and churches are included on the list of protected structures that the planning
authority considers to be of special interest from an architectural, historical, archaeological, artistic,
cultural, scientific, social or technical point of view. As such, the parish, as owner or occupier of a
protected structure, is legally obliged to prevent it becoming endangered, whether through damage
or neglect. As such churches may not be altered without reference to the Local planning authority.
In the case of accidental damage there is an onus on the parish to reinstate the structure to its
A qualified engineer / architect should be employed to inspect each parochial house every five
years. The VF in each deanery will consult with the priests of the deanery to identify a suitable
engineer or architect who will conduct the inspection and submit a report documenting the
structural condition and how the house is maintained. All parochial houses (occupied and
unoccupied) as well as outhouses should be inspected. Each parish is to pay the cost of the
inspection. The report will be given to the Parish Priest, the Parish Finance Committee, and the
members of the St. Felim’s Trust.
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PARISH PASTORAL COUNCILS
Constitution for the Kilmore Parish Pastoral Councils 1. Membership
a. The pastoral Council is to consist of between 10 and 18 people including the priests of the parish, any religious or lay person involved in part time or full time pastoral work in the parish, the lay people elected by the parishioners, a person or persons who may be co-opted by the priest, in consultation with the Pastoral Council
b. The Parish Pastoral Council is to be representative of each geographical area in the parish, of all social classes, and age groups and men and women. It is recommended that at least two members be under the age of 25.
2. Officers
a. The parish priest will preside over meetings of the Pastoral Council.
b. The Chairperson is to be elected by the Pastoral Council. His/her main function will be
to facilitate the smooth running of the meetings.
c. Each council will elect a secretary who will take minutes of each meeting and notify the
members at least one week in advance.
d. Each Pastoral Council will forward the name, address and telephone number of the
secretary to the bishop of the diocese.
e. Officers are elected for a one year period though they may be re-elected. All the elected
officers will retain their positions for a maximum of three consecutive years.
3. General Functioning of the Pastoral Council
• Before each meeting the priest, together with the secretary and chairperson will prepare an
agenda for the meeting.
• The Pastoral Council will meet a minimum of six times each year. If the parish priest cannot
attend, another priest nominated by him will preside. A meeting cannot be held without the
priest.
• Meetings should not last longer than two hours.
• Each meeting is to begin with a period of reflective, Scripture-based prayer and will
conclude with a brief prayer.
• The term of the Pastoral Council will be three years. A member may serve for two
consecutive terms.
• Any member failing to attend four consecutive meetings without a reasonable explanation
will be deemed to have resigned. Vacancies will be filled by co-opting new members.
• A report on the meetings of the Pastoral Council will be made available to the parishioners.
• A quorum will consist of half the members of the council.
• On-going formation, religious education and skills training will be of vital importance for
all members of the Pastoral Council.
• The role of the Pastoral Council will be consultative and advisory.
4. Areas of Concern For Pastoral Council
• Promoting the prayer life and the faith life of the parish.
• Adult Religious Education and promotion of Scripture.
• Support for Family Life.
• Liturgy (though a separate group may be set up to deal with this).
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• On-going skills training and formation for those on the Pastoral Council and for others in
the parish.
• Care of people – the poor, elderly, handicapped, youth, those who live alone etc.
• Reaching out to the alienated and the newcomers to a parish.
• Working to improve communication throughout the parish especially through the medium of a
good, informative and attractively produced parish newsletter.
• Dealing with social issues such as alcohol, drugs, housing etc. which affects the life of the
parish.
• Developing appropriate parish policies regarding matters such as the times and number of
Masses.
• Developing appropriate parish policies in relation to Child Protection, Safety Statements etc.
• Building up good relationships with other Pastoral Councils in the parish, the deanery and the
diocese.
• Care of the sick, those in hospital, the dying.
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MARRIAGE. Since 5 November 2007, a couple getting married are required to give notification in person of their
intention to marry to a Registrar at least 3 months before the intended date of the marriage. The
notification can be given to any Registrar.
When they make the appointment with the Registrar couples will be informed what information and
documents they need to bring with them.
Leitrim. Cavan Carrick-On-Shannon Civil Registration Service, Civil Registration Service.
Community Care Office, Leitrim Road, Gate Lodge, Lisdaran, Cavan.
Carrick on Shannon, Co. Leitrim. Contact: 049 4371709 or 049
1. The Society is responsible for the provision of accommodation and maintenance allowances for
retired and sick priests of the diocese.
2. The Society depends totally on income from the priests of the diocese and on donations and
bequests to build up a capital fund for the future.
3. The secretary of St. Felim’s Sick and Infirm Priests is Fr. Gerard Alwill.
4. Enrolment of Associates - contact Fr. Gerard Alwill
Council of Priests
(a) The Council of Priests meets at least twice in the Calendar year.
(b) It consists of 16 priests of the Diocese. The Vicar General, and the Diocesan Secretary are “ex officio” members of the Council.
(c) Each of the four deaneries is to elect two priests, one parish priest and one other priest in
pastoral ministry. (d) The priests teaching in schools and those in other non-parish ministry in the diocese are to elect
one of their members to represent them on the council.
(e) The Norbertine priests are to select one of their members to represent them on the council. (f) The Association of Catholic Priests will select one of their members to represent them on the
Council. (g) The Bishop of the Diocese will appoint three members to the Council. (h) Should an elected representative of a deanery be unable to represent his deanery, his place on
the council will be taken by the candidate closest to him in the order of preference in the ballot. (i) Apart from “ex officio” members, no member may serve more than two consecutive terms on
the council (i.e. a total of six years). (j) Each deanery must hold a meeting at least six weeks before the Council of Priests meet. The
meeting should include all the priests in the deanery, whether in parochial or special ministries. Each deanery may forward one motion to the Secretary of the council of Priests for discussion at the council. Immediately after this deanery meeting, the deanery secretary will contact the Diocesan Secretary and let him know the outcome of their meeting.
(k) The Secretary of the council of Priests will then circulate the motions he has received to each of
the deanery secretaries in order that they may meet to discuss them in advance of the Council of Priests meeting. To make this process easier, the two deanery meetings in advance of a Council of Priests’ meeting will be scheduled in the Calendar of Events for each year.
(l) Each deanery will elect its own chairman. One of the deanery representatives on the council of
priests will be the deanery secretary.
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(m) Each deanery to send report of its deliberations after the second deanery meeting to the Diocesan Secretary who will then circulate the findings to the Council of Priests delegates. Meetings to begin at 3pm and to go on as long as necessary. Minutes to include summary of decisions / recommendations at the bottom of the minutes. Bishop Leo to include a letter with the minutes, accepting or rejecting the recommendations.
Vision Statement Kilmore Diocesan Pastoral Centre has been established by the Catholic Church in the diocese of
Kilmore. It is rooted in the values of the Gospels and the teaching of the Church. It aims to be a
place of welcome for all, a centre of Christian spirituality, education and growth. It is to be a
resource for individuals, groups and parishes in their human and faith development. It strives to
promote evangelisation, pastoral renewal and the further development of pastoral ministry practice
throughout the diocese.
Board of Management Rev. Ultan McGoohan, Chair
Sr. Rita Duignan RSM, Secretary
John Breen
Very Rev. Ray Brady P.E.
Gerard Clarke
Kathleen Cornyn
Teresa Donnellan
Angela Flynn
Very Rev. John Phair PP
Seán Coll, Director of the Kilmore Diocesan Pastoral Centre, Observer
Staff. Director. Seán Coll.
Administration. Anne Clarke.
Grainne O’Reilly
Caretaker. Pat Smith.
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Schools.
1. Always ensure that proper procedures are followed. Be guided by the CPSMA (Catholic Primary Schools Management Association) Management Board Members’ Handbook (Revised 2014). In difficult cases, ask advice and refer to Department guidelines or contact Diocesan Education Secretary, Mrs. Nancy Shiels, Kilmore Diocesan Pastoral Centre. 049-4375004
2. It is the responsibility of the Chairman of every Board of Management to ensure that claim
forms submitted to the Department of Education making applications for capital grants, staff employment grants or for disadvantaged area grants are completed accurately. Where such forms require the identification of the names of employees for whom employment grants are being sought, it is the responsibility of the Chairman of the Board to ensure that the names quoted are those of the staff currently employed.
3. Boards of Management of schools should be aware that capital expenditure on a school requires the approval of the parish priest who is responsible for providing the local contribution.
4. Mrs. Nancy Shiels is the diocesan secretary of the Catholic Primary School Manager’s
Association. 5. No teacher may be appointed without prior, written approval by the Patron (Bishop) and
sanction of the Minister for Education and Science.
6. In the formation of selection boards for the interview of candidates for teaching posts, the
outside assessor should be chosen from the panel of assessors approved by the patron.
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HOLIDAY ENTITLEMENTS.
Priests are allowed one month of vacation annually, which should be taken for their own health and
wellbeing. Days of retreat are not included in this total. Additional vacation time must receive the
prior permission of the bishop. (C 533) This month should include only 4 weekends away from the
parish. If the vacation time is taken in parts, it is to be limited to 30 days total, observing the limit of
four weekends away from the parish.
NUMBER AND TIMES OF MASSES
Note: The following guidelines were discussed at the deanery meetings. They were recommended
unanimously by the Council of Priests and endorsed by Bishop Leo.
1 A parish with more than one priest should be able to meet its commitments when one priest is
away.
2 No priest ought to be saying three Masses on a Sunday as his normal commitment.
3 No priest ought to be saying two vigil Masses as his normal commitment.
4 No priest ought to be saying two weekday Masses as his normal commitment. This would leave
him unable to say an additional Mass for a special occasion such as a wedding or funeral - or to
help a neighbouring parish whose priest is away.
5 Every effort should be made to arrange Mass times in order to facilitate assistance from one
parish to another within the Pastoral Area, in particular, vigil Mass times should be more
widely spread.
6 The starting time of Sunday Masses in any parish should be at least one and a half-hours apart.
7 Various factors such as the small size of a Church, or the fact that there are large numbers
attending, or that there are several churches in a parish, or that a regular supply priest is
available etc., may seem to indicate exceptions to these criteria. Any such exceptions must be
agreed by Pastoral Area. It is, after all, the cluster, which will have to provide cover when a
priest is away or ill.
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WILLS / MASSES FOR DECEASED PRIESTS / MASS OFFERINGS
1 Decree No. 325 of the Maynooth Plenary Council 1956 and Decree No. 13 of the Dublin Synod 1927 require that all priests should make a will in the form prescribed by civil law. The Will should be renewed at least every ten years. One of the executors of the Will should be a diocesan priest.
2 Each priest should lodge a copy of his Will at the Bishop’s House. The copy of the Will should be forwarded in a sealed envelope on the outside of which are written the names and addresses of the Executors appointed, so that the envelope, still sealed, can be handed to the Executors.
3 Masses For Deceased Priests
All priests of the Diocese are obliged to offer Mass for any deceased priest who served in the Diocese until his death, or until his resignation through some just cause. The Mass is offered for the repose of his soul.
In the case of the Vicar General, two Masses are to be offered; for the Vicar Forane, priests of the deanery are obliged to offer two Masses, and for the Bishop, all priests are obliged to offer three Masses.
4 Mass Offerings
The sources of the Church’s teaching and regulations in regard to Mass-offerings are the following:
4.1 Pope Paul VI’s apostolic letter, Firma In Traditione (1974), in Vatican Council 11, The
Conciliar And Post Conciliar Documents ed. Flannery), pp277-80.
4.2 Code Of Canon Law (1983), Can. 945-958). 4.3 Decree on multi-intentional or collective Mass offerings issued by the Congregation for the
Clergy on 22nd February 1991,
4.4 Mos Iugiter In The Furrow 42 (1991), pp 387-9).
These sources reflect the great care to be taken in relation to Mass offerings. Priests who binate or trinate within the Diocese of Kilmore may apply these Masses for offerings received, but the offerings must be sent to Kilmore Diocesan Charities (Diocesan Office). The diocesan stipend
is €20.00. The diocesan stipend determines how many Masses should be offered when requested in a will.
SPIRITUAL DIRECTION / RETREATS
1. Fr. Charles Davy S.J. offers Spiritual Direction in the Diocesan Pastoral Centre throughout
the year. Dates are published on the Diocesan Calendar.
2. The Annual Retreat takes place in Dromantine, Co. Down in June each year.
3. Days of Recollection are organised by Fr. Tom McKiernan.
4. Msgr. Michael Cooke has responsibility for the Jesus Caritas fraternity in the Diocese.
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Clarification on what expenses priests may claim from the parish
1. Telephone
Priests may claim the rental (including broadband) and 75% of the telephone call charges.
Priests may claim 75% of mobile telephone charges where they use their mobile phone for
parish business.
2. Electricity
The priest continues to pay all the electricity charges.
3. Heating
The priests pay all the heating costs.
4. Housekeeping
Priest pays his housekeeper 50% of the wages and the parish pays 50%. The priest pays the
employer PSRI.
5. Burglar Alarm
The parish pays installation, maintenance and monitoring.
6. Maintenance
Parochial House and grounds are to be maintained at the parish expense: guttering, painting,
repairs, hedges and lawns.
7. Priest may claim 50% of the cost of the theology course from parish funds.
8. Parochial House Furniture
There is a clear distinction between personal and parish furniture. An inventory is to be
maintained of all parochial furniture. This inventory should be updated when an item is
bought or disposed of. The inventory should include office equipment such as computers,
printers, scanners, modems and photocopiers. Copies of the inventory are to be kept in the
parish safe and given to the Parish Finance Committee and to the VF.
9. Office expenses: postage, stationery, Local property tax, maintenance and service contracts
are to be paid by the parish.
All claims should be supported by invoices or receipts.
