Council of Trent: Session XXII, Reformation, Chapter IX

CHAPTER IX. Administrators of any pious places whatsoever shall give in their accounts to the Ordinary, unless it be otherwise provided by the foundation.

The administrators, whether ecclesiastical, or lay, of the fabric of any church whatsoever, even though it be a cathedral, as also of any hospital, confraternity, charitable institution called mont-de-piete, and of any pious places whatsoever, shall be bound to give in, once a year, an account of their administration to the Ordinary: all customs and privileges to the contrary being set aside; unless it should happen that, in the institution and regulations of any church or fabric, it has been otherwise expressly provided. But if from custom, or privilege, or some regulation of the place, their account has to be rendered to others deputed thereunto, in that case the Ordinary shall also be employed jointly with them; and all acquittances given otherwise shall be of no avail to the said administrators.

Translation: J. Waterworth, The Canons and Decrees of the Council of Trent (1848), Hanover Historical Texts Project transcription (1995).