Catholic cemeteries are considered “sacred places” in Canon Law (cf. Canon 1205). They are dedicated by the local ordinary (or his representative) to be used for a religious purpose. The cemetery is the responsibility of the parish (in rural areas) or the region (in urban areas).
a) For parish cemeteries, a governing board should be appointed to maintain operations, maintenance and investment of the perpetual funds. This board serves as a consultative body to the pastor and may not function independently of the parish.
b) Generally, the regional cemeteries are separately incorporated. In this case, they will have a Board of Directors responsible for oversight. A separate checking account should be established for the corporation.
c) A parish cemetery should have a separate checking account, in the name of the cemetery, using the parish tax ID number and the parish mailing address for all bank statements and correspondence. No account shall be registered in the name of an individual whether clergy, religious or lay. Additionally, no individual’s social security number shall be used for any such accounts. Without exception, the pastor should be noted on the signature card of the cemetery account as well as one or two other cemetery board members.
d) An annual report, in the format provided by the Archdiocese, is required to be filed annually with the Chief Financial Officer by August 1st for the activity of the fiscal year ended the previous June 30th.