Two types of financial reports are foreseen in Canon 1287: reports given to the Ordinary, and reports given to the faithful. The administrators of all goods that have not been lawfully withdrawn from the power of governance of the diocesan bishop (for example, goods belonging to Pontifical Religious Institutes), are to render an annual account to the local Ordinary. The new Code applies the role to all public juridical persons, not just to parishes. Parishes and diocesan agencies are to send in financial reports in a timely manner. The Ordinary is to submit these reports to the finance committee for its examination.
(Statement should include consolidated reports, not just income and expenses.)
The Finance Office of the diocese serves the parishes by providing:
- monthly parish accounting and financial reports
- the deposit and loan funds
- parish lay employees’ pension plan and medical insurance
- monthly listing of all registered parishioners (includes pledge and payment information)
- DCA - Diocesan Catholic Appeal reports
- monthly statements such as: deposit and loan, SPC, and special collections
- other financial services as needed by the bishop
- internal auditing.
In addition to the above, the Finance Office is available upon request to assist any parish that is either setting up a bookkeeping system or having problems with an existing one.