101.  The administration of goods which every Parish has to some extent is an important area of evangelisation and evangelical witness, both in the Church and in civil society, ... is necessary that [the Parish Priest] be assisted by collaborators to administer the goods of the Church above all with evangelising zeal and a missionary spirit.

102. For this reason, in every Parish a Finance Council must be constituted as a consultative body, presided over by the Parish Priest and formed of at least three other faithful ... The members of this Council, not necessarily belonging to the Parish itself, must be of proven good reputation, and expert in financial and legal questions, so as to render an effective and competent service, in such a way that the Council is not established as a mere formality.

106.  The finance Council fulfills a role of particular importance in the growth, at the level of Parish community, of a culture of co-responsibility, of administrative transparency, and of service to the needs of the Church.  in a particular way, transparency should not be understood as a mere formal presentation of statistics, but more as information that is the community's due, and an advantageous opportunity for its formative involvement .  Transparency refers to a modud agendi,  indispensable for the credibility of the Church, especially where there are significant goods to administer.