Source: http://www.vatican.va/archive/ENG1104/__P1Q.HTM
Timestamp: 2019-04-23 20:22:38+00:00

Document:
Can. 492 §1. In every diocese a Finance council is to be established, offer which the diocesan bishop himself or his delegate presides and which consists of at least three members of the Christian faithful truly expert in Financial affairs and civil law, outstanding in integrity, and appointed by the bishop.
§2. Members of the Finance council are to be appointed for Five years, but at the end of this period they can be appointed for other Five year terms.
§3. Persons who are related to the bishop up to the fourth degree of consanguinity or affnity are excluded from the Finance council.
Can. 493 In addition to the functions entrusted to it in Book V, The Temporal Goods of the Church, the Finance council prepares each year, according to the directions of the diocesan bishop, a budget of the income and expenditures which are foreseen for the entire governance of the diocese in the coming year and at the end of the year examines an account of the revenues and expenses.
Can. 494 §1. In every diocese, after having heard the college of consultors and the Finance council, the bishop is to appoint a Finance officer who is truly expert in Financial affairs and absolutely distinguished for honesty.
§2. The Finance officer is to be appointed for a Five year term but can be appointed for other Five year terms at the end of this period. The finance officer is not to be removed while in this function except for a grave cause to be assessed by the bishop after he has heard the college of consultors and the Finance council.
§3. It is for the Finance officer to administer the goods of the diocese under the authority of the bishop in accord with the budget determined by the Finance council and, from the income of the diocese, to meet expenses which the bishop or others designated by him have legitimately authorized.
§4. At the end of the year, the Finance officer must render an account of receipts and expenditures to the Finance council.

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