Prefecture for the Economic Affairs of the Holy See

Art. 176 — The Prefecture for the Economic Affairs of the Holy See has the function of supervising and governing the temporal goods of the administrations that are dependent on the Holy See, or of which the Holy See has charge, whatever the autonomy these administrations may happen to enjoy.

Art. 177 — The Prefecture is presided over by a cardinal assisted by a board of cardinals, with the collaboration of the prelate secretary and the general accountant.

Art. 178 — § 1. It studies the reports on the patrimonial and economic status of the Holy See, as well as the statements of income and expenditures for the previous year and the budget estimates for the following year of the administrations mentioned in art. 176, by inspecting books and documents, if need be.

§ 2. The Prefecture compiles the Holy See’s consolidated financial statement of the previous year’s expenditures as well as the consolidated estimates of the next year’s expenditures, and submits these at specific times to higher authority for approval.

Art. 179 — § 1. The Prefecture supervises financial undertakings of the administrations and expresses its opinion concerning projects of major importance.

§ 2. It inquires into damages inflicted in whatever manner on the patrimony of the Holy See, and, if need be, lodges penal or civil actions to the competent tribunals.