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​6.1.2 Responsibility for Oversight of Temporal Goods and Financial Management

In accordance with canon law, ultimate fiscal responsibility for administering temporal goods is reserved to the archbishop, his delegates, and the clergy in charge at locations, but canon law mandates a Finance Council for the archdiocese and a Parish Finance Council for each parish as important consultative bodies. These consultative bodies constitute a realm in which the laity fulfill a major role in the Church, whether acting as staff, volunteers, or advisers.  Since individuals in these roles bring their personal skills, training, and secular and commercial experiences to the Church, this handbook provides them with resources from the Church's perspective and informs them about the Church's unique role as a civil and religious institution.​

Although the canonically required finance councils are called to play significant consultative roles in parishes, the pastor/administrator is ultimately responsible for the fiscal health of the parish and the parish school and is accountable to the people of God and the archbishop. Other persons in charge are equally responsible and accountable for the entity they manage.​

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