Canonical duties, liabilities of trustees and administrators

The new Code of Canon Law outlines a number of duties of those who have responsibility for administering the Church's temporal goods. Before assuming office, administrators must pledge to be efficient and faithful, and they must prepare an inventory of goods belonging to the juridic person they serve. Among their duties, administrators must: Ensure that adequate insurance is provided; Use civilly valid methods to protect canonical ownership of the goods; Observe civil and canon law prescriptions as well as donors' intentions; Collect and safeguard revenues, repay debts, and invest funds securely; Maintain accurate records, keep documents secure, and prepare an annual budget; Prepare an annual report and present it to the Ordinary where prescribed; Observe civil law concerning labor and social policy, and pay employees a just and decent wage. Administrators who carry out acts that are invalid canonically are liable for such acts. The juridic person is not liable, unless it derived benefit from the transaction. Liability is especially high when the sale of property is involved or when a contract is entered into without proper cannonical consent. Although Church law is relatively powerless to punish those who have been negligent, stewards, administrators, and trustees must do all they can to be truthful to the responsibility with which they have been entrusted.