§1. In each institute and likewise in each province which is governed by a major superior, there is to be a Finance officer, distinct from the major superior and constituted according to the norm of proper law, who is to manage the administration of goods under the direction of the respective superior. Insofar as possible, a Finance officer distinct from the local superior is to be designated even in local communities.
§2. At the time and in the manner established by proper law, Finance officers and other administrators are to render an account of their administration to the competent authority.
Source: Code of Canon Law (Vatican.va)