Parish Financial Management Manual

The Parish Financial Management Manual (PFMM) gives a detailed description of all recommended procedures that parishes should follow. The manual was revised in 2013.

The manual is available in the Adobe Acrobat (PDF) format. Once the document is open, you can view it on-line, save it by clicking on the diskette icon, or print it by clicking on the printer icon. Note: This is a large file and may take some time to print or save to your computer.

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Revisions and Additions to the PFMM

As changes to the PFMM are required, itemized changes with dates will be listed in this file.

PFMM Revisions

Optional Updates to the Chart of Accounts (COA)

As more parishes and schools are choosing to accept federal and/or state funding, more parishes and schools are required to follow US GAAP accounting.  The original chart of accounts included in the 2013 edition of the Parish Financial Management Manual does not include accounts required to follow US GAAP, for example for depreciation expense and accumulated depreciation.  The files below provide updates to the 2013 chart of accounts.  While these are optional to implement, if your organization is required to follow US GAAP, you will want to review and consider this chart of accounts.

Optional AoM Chart of Accounts - February 2025

Revisions to AoM Chart of Accounts - February 2025: This version includes the same accounts listed in the "Optional AoM Chart of Accounts" link, but it also includes a column that describes if an account is new, being inactivated, has a suggested name change, or has no change.  If you are looking for a quick way to find new accounts or other account changes, this file is for you!

Other Revisions / Updates to PFMM

Capitalization & Depreciation (US GAAP) (Dec 2024)

Fiscal Year End Accruals and Adjusting Entries (March 2025)

Fund Accounting (March 2025)

Mass Stipends (Sept 2024)