Transparentność, programowalność i sprawozdawczość ekonomiczna Instytutów Zakonnych Transparency, the programmability and the economic reporting religious institutes
Canon law regulates issues, including the ones regarding poverty in
religious institutes. As initially, also today, people and communities of
consecrated life embrace the „poor lifestyle”. To follow this lifestyle, in
today’s administration of material goods, among others, words such as
transparency, programmability, reporting are becoming the necessary
benchmarks. The study discusses these three areas based on canon law
and the document Economia a servizio del carisma e della missione.
The current thought of the Magisterium of the Catholic Church
emphasizes the feature of transparency in the administration of religious
goods, i.e., transparency in management at every stage, every activity or
office. In this way, the activities of the institutes refute various accusations
of persons and environments hostile to the Church. At the same time,
administrative clarity makes more effective fundraising possible. Donors are
more willing to donate their goods for religious purposes when they know
these purposes and are sure that their funds will be well spent.
Economical management requires programming or planning, both in
the shorter time perspective (budget) and from the perspective of long-term
plans. This, in turn, requires initiating design thinking. So that economic
activities are not just some spontaneous reaction to the situations but reflect
intelligent behaviour. At the same time, following prudence and plans does
not exclude an element of God’s providence.
Economic programming often requires obtaining various permits, as
indicated by canon law and recent documents of the Congregation for
Institutes of Consecrated Life and Societies of Apostolic Life. Competent
persons and bodies must also supervise administrative decisions at religious
institutes. Even the best plans will not become effective if one does not have adequate control. In programming, one cannot forget that individual
religious structures are part of a larger whole, as an institute, but also a local
and universal Church.
Programming and reporting significantly combine and make the
administration of religious goods transparent, inside and outside the
institute. Consecrated persons in carrying out such complex tasks should
also use new IT tools. Modern circulation of information, merging, and
processing of economic data is no longer possible without modern computer
software.
The Church’s thought reminds us that the field of economics is a tool
and that money is to serve, not rule, and it is subordinated to the religious
mission and charism. In this way, the lives of consecrated people bear witness
to Christ and the Church and to the faith that does not put material goods
first. This witness indicates that, above all, God is the real wealth of human
life.
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