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The Temporal Goods of the Church » The Administration of Goods
Canon 1287. §1 Where ecclesiastical goods of any kind are not lawfully withdrawn from the power of governance of the diocesan Bishop, their administrators, both clerical and lay, are bound to submit each year to the local Ordinary an account of
their administration, which he is to pass on to his finance committee for examination.
Any contrary custom is reprobated.

§2 Administrators are to render accounts to the faithful concerning the goods they have given to the Church, in accordance with the norms to be laid down by particular law.
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