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The Temporal Goods of the Church » The Administration of Goods
Canon 1284. §1. All administrators are bound to fulfill their function with the diligence of a good householder.

§2. Consequently they must:

1. exercise vigilance so that the goods entrusted to their care are in no way lost or damaged, taking out insurance policies for this purpose insofar as necessary;

2. take care that the ownership of ecclesiastical goods is protected by civilly valid methods;

3. observe the prescripts of both canon and civil law or those imposed by a founder, a donor, or legitimate authority, and especially be on guard so that no damage comes to the Church from the non-observance of civil laws;

4. collect the return of goods and the income accurately and on time, protect what is collected, and use them according to the intention of the founder or legitimate norms;

5. pay at the stated time the interest due on a loan or mortgage and take care that the capital debt itself is repaid in a timely manner;

6. with the consent of the ordinary, invest the money which is left over after expenses and can be usefully set aside for the purposes of the juridic person;

7. keep well organized books of receipts and expenditures;

8. draw up a report of the administration at the end of each year;

9. organize correctly and protect in a suitable and proper archive the documents and records on which the property rights of the Church or the institute are based, and deposit authentic copies of them in the archive of the curia when it can be done conveniently.

§3. It is strongly recommended that administrators prepare budgets of incomes and expenditures each year; it is left to particular law, however, to require them and to determine more precisely the ways in which they are to be presented.
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