This free and downloadable document, offered by the Episcopal Diocese of Massachusetts, is organized by subject matter and covers a variety of topics related to congregational finances. Topics include the budget, expenses and disbursements, financial reports, payroll, real estate, insurance, endowments, and engaging independent contractors. Each topic includes a list of applicable policies and procedures. Pertinent internal controls are also offered to ensure adherence to the policies and procedures. Although Episcopal polity is assumed throughout the document, other faith traditions can easily adapt the contents to their own language and style of governance. Some congregations may find the “records management” section particularly helpful. It lists what documents can be destroyed and what documents must be retained for more than seven years. An index makes finding relevant material particularly easy.