life of the parish. The School of Theology at St. Mary's Seminary is part of the University of St. Thomas in Houston, Texas. ? The Diocese of Crookston, Minnesota, about as far away from Houston as one can get, has a parish accounting manual which has proven to be quite helpful in this regard. ? In a typical sixteen week semester, our men will receive eight weeks on financial accounting for small business, budget reporting, fundraising, and the reading of financial reports.  The second half of the semester deals with personnel issues, such as management, payrolls/withholding, healthcare and the art of delegating. ? Dr. Lawrence DiPaolo, Jr., earned his Ph.D. in New Testament and Early Christian Studies at Loyola University in Chicago after receiving a graduate degree in Middle Eastern Studies from the University of Chicago. He is currently the associate dean and assistant professor of Sacred Scripture at the University of St. Thomas School of Theology, Houston, Texas. He is the author of Hymn Fragments Embedded in the New Testament and "The God Transformed," in From Judaism to Christianity: Tradition and Transition - A Festschrift for Thomas Tobin, S.J. Comments Dr. DiPaolo, Jr. is stating the obvious. I have never understood why we do so badly what the Protestant mainline churches do so well. Now if we can only get the authorities to act decisively. Remember the adage that "the proof for the divine institution of The Church is the inability of the clergy to destroy it." I think