The administration of the goods of the parish is carried out by the
pastor/administrator under the vigilance of and in accord with
instructions of the archbishop, who retains the right to intervene in
case of negligence (Canons 1276 and 1279.1).
In temporal
matters, the archdiocese establishes the parameters of transactions and
contracts that can be executed by parish and school locations.
Transactions that exceed these parameters and every transaction
regarding real property require the approval (and usually the signature)
of the archbishop; his legally approved delegate or an attorney-in-fact
for The Roman Catholic Archbishop of Los Angeles, a corporation sole
(RCALAcorp); or the designated officer of the pertinent civil law entity
in the archdiocese. This is also the reason the archbishop and the
moderator of the curia are cosigners on parish bank accounts and why
parishes are precluded from initiating or defending any civil litigation
in the name of the parish. The details of these financial management policies are in Banking Relationship.
Questions on these matters should be referred to the office referenced
in this Administrative Handbook, or if one is uncertain, to the Office of the Legal Counsel at the Archdiocesan Catholic Center.
The Archdiocesan Catholic Center,
under the direction of the archbishop, has been organized to support
parishes and serve the needs of the faithful and the different
organizations within the archdiocese. The Archdiocesan Catholic Center
regularly distributes the financial and other parameters for those
transactions and contracts that can be executed at parish and school
locations and those that must be referred to the Archdiocesan Catholic
Center. Details of these policies and parameters are described
throughout this Administrative Handbook. Any questions on these matters
should be referred to the office at the Archdiocesan Catholic Center
that is referenced in this Administrative Handbook, or if one is
uncertain, to the Office of the Legal Counsel at the Archdiocesan Catholic Center.
Canon law contains
general norms for pastors on the administration of parish property,
goods, and finances (Canons 1284–1287). These include the following
matters:
Finance – Keeping accurate
financial records; budgeting; implementing and monitoring financial
controls; overseeing fiscal planning and stewardship; managing parish
assets; paying archdiocesan assessments; complying with federal, state,
and archdiocesan reporting requirements; working with the Parish Finance Council and enlisting its help in preparing budgets and financial reports to be issued to the parish; overseeing school finances; see Financial Management
Physical Plant – Maintaining the buildings and grounds; ensuring an adequate size and number of facilities for parish activities and worship services; coordinating expansion, development, and redevelopment of facilities with the Archdiocesan Catholic Center
Real Estate – Initiating recommendations to the archdiocese regarding sale, acquisition, or lease of real estate; filing property tax exemption applications on qualified parish property; paying property taxes
on any non-exempt parish properties; adhering to archdiocesan policies
and procedures set forth in the Administrative Handbook on the use of parish real property
Risk Management/Insurance – Ensuring safety of persons and premises by taking reasonable measures to prevent accidents; coordinating with the Archdiocesan Catholic Center on proper insurance coverage for parish vehicles, property, and activities; reporting incidents
in a timely and accurate manner (e.g., accidents, fires, injury,
serious illness, death, or other insurable events or losses);
maintaining and archiving the documents and records on which property and contractual rights of the parish are based
Legal Issues
– Being familiar with legal status and requirements affecting the
parish; complying with all federal, state, and local laws that apply to
the parish and its lay and religious personnel; overseeing the
implementation of all parish policies, procedures, and guidelines as
defined by the archdiocese; assuming responsibility for parish safe environment;
overseeing community affairs and adhering to policies established by
the archdiocese or parish to assure preservation of the tax-exempt
religious status
This Administrative Handbook chapter focuses on the
financial and management aspects at a parish that may be more practical
in nature but are essential to allowing for the stewardship needed to
foster a full community.