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A SHORT PAGE ON A PUZZLE
Diocesan Norms on Canon 1287.2:
the bishops' Post-Code Lottery
“Some particular norms and guidelines consider it even as one of the duties of the parish finance council rather than that of the administrator.”
That was a comment seen in
the 2016 Fr Young thesis. The 2018-19 OpenBooks
Survey found a range of examples of this
rewriting and drift of accountability.
It’s
sensible that collaboration should be
encouraged. But
it’s hard to know why and how parishioners
appointed to advise or assist under Canon 537
can be accountable for non-observance of a duty
that Canon Law says is down to one, identifiable
person: the parish priest.
C1287.2 Norms on diocesan websites with priest accountable
"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
NORMS RESTATING 1287.2 IN THEIR LOCAL LANGUAGE
Archdiocese of Compostela de Santiago
“Así
mesmo, os administradores deben render contas ós
fieis acerca dos bens que estes entregan á
Igrexa (c. 1287.2).”
NB Igrexa is the old Galician word for Church.
Hallam Diocese 2021
“Canon 1287 states that administrators should
render accounts to the faithful concerning the
goods they have given to the Church. To
discharge this duty, an annual financial
statement must be made available for all
parishioners…It is strongly recommended that the
total of all donations, i.e. Offertory plus
standing orders and special collections, is
published, for example in the weekly parish
newsletter, notice board, or website.”
Southwark Archdiocese 2021:
“Under the provision of Canon Law (Can.1287 §2),
a Parish Priest should give an account to his
parishioners of how the money they have given or
raised has been used.
Canon Law does not call for disclosure of the
full Financial Return to Parishioners, although
sharing the main points of the return is the
recommended practice in the Diocese.”
Nottingham Diocese 2021:
“It is the Parish Priest’s responsibility to
report on his administration to the Curia…this
is performed through the annual financial return
to the Finance Office (Canon 1287 s1).
It is also the Parish Priest’s
responsibility to report to the faithful (Canon
1287 s2) and this should also be done annually.”
Archdiocese of Birmingham 2008
“Can. 1287 states that administrators should
render accounts to the faithful concerning the
goods they have given to the Church. To
discharge this duty, the Accounts (as at 31st
December) must be published to the Parish. The
Finance Committee shall advise on the form and
content of the published Accounts. However, they
must show as a minimum the income and
expenditure of the parish for the financial year
(1 January-31 December). Accounts for the
preceding financial year should be published to
parishioners by 31st March.”
NORMS ENCOURAGING COLLABORATION
Suva Archdiocese in Fiji
on-line Handbook for Parish Priests Policies and
Guidelines 2015:“Priests must: work with the
Parish Finance Council to prepare and manage an
annual budget… give the required annual
financial report to the parish…”
Wilmington Diocese in Australia
“Canon Law (c.1287.2) and the regulations of the
Diocese of Wilmington require that the Pastor
and the Finance Council provide the parish
community with an annual financial accounting”.
NORMS REITERATING THE BENEFITS OF OBSERVING
1287.2
Peterborough Diocese in Ontario
echoed the wording and values set out in the
USCCB Good Practice Guide. “The
Finance Committee should provide assistance in
the formulation and communication of the Annual
Financial Report to the parish community, as
required by Canon 1287.2. Understandable,
regular and complete communication to
parishioners is a key responsibility of the
parish administrator and an important area for
the Parish Finance Committee to assist.
Communication keeps parishioners informed of the
parish's condition, its priorities, its needs,
and progress on previously announced
initiatives.”
NB Similar wording was glimpsed on other
diocesan and parish websites – such as that of
the Holy Redeemer Parish in Klang, Malasia;, and
of St Joseph’s Parish in Issaquah, Washington
State USA.
NORMS SHIFTING THE 1287.2 OBLIGATION ON TO “THE
PARISH”
Buffalo Diocese Parish Pastoral Council Operational Manual 2019. “Finance councils are charged in Canon 1287.2 to render an accounting to the faithful concerning the goods offered by the faithful to the Church in accordance with norms determined by church and civil law.”
East Anglia Diocese Parish Handbook 2020
“The [Finance] committee should report
annually to the wider parish on the financial
situation of the parish, for example at the AGM
of the Parish Pastoral Council and in the parish
newsletter.”
Archdiocese of Armagh Financial Administrator letter to parishes on 16 April 2019: “From several points of view, not least those of transparency, openness and accountability, taking best practice into account, but also from a pastoral point of view and working closely in tandem with the Parish Finance Committee, our close collaborators in the administration of temporal goods, parishes will wish to furnish their parishioners with such a Summary. Where this is not already happening, we ask parishes to rectify this immediately". (NB In mid-2021 no parish website or Facebook page showed any sign of a Summary.)
Ossory Diocese Financial Procedures January
2019:
“The Parish Finance Committee should prepare and
publish widely within the parish a consolidated
statement of Income and Expenditure. This should
include a comparison with the outcome to the
previous year and provide explanations of
significant changes in either income or
expenditure.”
Archdiocese of Cape Town, South Africa Statutes
for Parish Finance Councils June 2013:
“The Parish Finance Committee, together with the
parish priest, is to ensure that the annual
statement of income and expenditure submitted to
the finance department of the archdiocese is
made available to the members of the parish (cf
canon 1287, §2), in whatever way is deemed
appropriate.”
Cork & Ross Statutes for Parish Finances
Committees June 2021
“The Committee shall assist with keeping
parishioners informed of the financial and asset
portfolio of the parish through an annual report
to parishioners. This report shall follow the
standard provided by the bishop and shall be
made available to parishioners before March 31st
of the following year.
NORMS LEAVING ACCOUNTABILITY FOR C1287.2
UNSPECIFIED
Portsmouth Diocesan Operating Procedures 2021
"The diocesan annual return, or extracts from
it, should be published for the information of
parishioners.”
Christchurch Diocese New Zealand 2022:
“The annual return should be certified by the
committee and the parish priest.
It is recommended that this information
be made available to parishioners.”
Administrative Regulation Archdiocese of Dublin
December 2008, on-line June 2021
“The annual Receipts and Payments of the parish
should be published, in summary form, in the
parish each year. It is preferable that this
publication form part of a parish newsletter and
that this newsletter also provide details of
capital projects, both planned and in progress.”