"Under canon law, the Catholic Church is not a universal church per se. Rather, there are local manifestations of the universal church in the form of dioceses. The bishop is the pastor of his diocese. It is important to note that he holds this post not by a papal delegation of authority, but by virtue of his being bishop ... Canon 391 states: "'It is for the diocesan bishop to govern the particular church entrusted to him with legislative, executive, and judicial power according to the norm of law ...'.

Canon Christopher Thomas, General Secretary of the Bishop’s Conference of England & Wales, in evidence to the IICSA Inquiry Child Migrants Hearing 18 July 2017

Portugal has its Normas Gerais das Associações de Fiéis: General Standards of Faithful Associations dated May 2008: “Os administradores devem informar os fiéis, oportunamente, sobre o destino dos bens oferecidos e do cumprimento das condições e encargos modais (cf. cân. 1287, § 2)”

Belarus asks “На што ідуць грошы з касцёльнай скарбонкі? ”Where does the money go from the church piggy bank? Priests must submit a report to the believers about the donations that they make for the good of the Church, according to the norms that are set in a separate law (see Canon 1287 § 2).”

Italy is like Belarus.  "The parish priest is obliged to account to the Pastoral Council and the parish community for the use of the offerings received from the faithful (can. 1287, § 2).”  (Though dioceses such as Patti set their own norms.)

France The Conference shows a drift away from the original one-person accountability inherent in Canon 1287.2.  “Les Biens des Paroisses et le Diocèse“ places the duty on the parish finance council. “In accordance with the provisions of Canon 1287 §2, this council is also obliged to report to the faithful on the use of the offerings they have made.”  This seems to apply at diocesan (eg Avignon, Cambrai, Arras) and at parish level.  Montredon parish website currently quotes the official text of Marseille Archdiocese – but seeing an opportunity to think much wider than just the finances. “Once a year in accordance with canon 1287, under the vigilance of the parish priest, the [Parish Council for Economic Affairs] will report to the faithful on the offerings they have made, on the management of the parish, on the state of their participation in the life of the whole Church, parish needs, duties incumbent on the parish, and plans for its future.”

The United States Catholic Bishops Conference website includes their Financial Management Guide to Best Practices, dating from 2002 and updated annually. It runs to over 180 pages. The introduction says it’s not intended to address all financial administration matters likely to be encountered, but offers best practices unique to dioceses and religious institutions. (However the word “Must” appears over 100 times, and “Should” nearly 400. The English version of the 1983 Code of Canon Law has 346 Musts and 61 Shoulds.)

The Guide shows puts some accountability on to the parish. “Annually, along with the parish annual report, each parish is required to send a letter to the diocesan bishop containing….the date(s) on which the approved parish financial statements/budgets were made available to parishioners during the preceding fiscal year and since the end of the fiscal year.”

The Guide recommends the report be wide-ranging. ’“The Finance Council should provide assistance in the formulation and communication of the Annual Financial Report to the parish community, as required by Canon 1287 §2. The Annual Financial Report to the parish community often includes more than just financial information (e.g. description of key issues, programs and events, statistics related to attendance, sacraments, school and religious education enrolment, etc.)”.

The Guide also sets out benefits for reporting. “Understandable, regular and complete communication to parishioners is a key responsibility of the parish administrator and an important area for the Parish Finance Council to assist. Communication keeps parishioners informed of the parish’s condition, its priorities, its needs, and progress on previously announced initiatives.”