§1. Both clerical and lay administrators of any ecclesiastical goods whatever which have not been legitimately exempted from the power of governance of the diocesan bishop are bound by their office to present an annual report to the local ordinary who is to present it for examination by the finance council; any contrary custom is reprobated.
§2. According to norms to be determined by particular law, administrators are to render an account to the faithful concerning the goods oVered by the faithful to the Church.
Source: Code of Canon Law (Vatican.va)