Rendition
A cash office or accounting authority is called a rendition . The word is derived from the French expression rendre compte , “to be accountable”, and was used in German-speaking countries for a long time in the area of municipal accounting . In state administration, the term is now out of date and practically no longer used, but in Germany it is still generally used for the financial management and accounting of church communities and individual associations such as the Astronomical Society .
Appointment in the Roman Catholic parish
The board of directors of a Catholic parish commissions a renter (accounting officer, regionally also called “church calculator”), often a local tax advisor or businessman , to keep the books . The costs are borne by church taxes. In the course of the amalgamation of parishes in many dioceses, which became necessary primarily due to the decline in church attendance and membership , central renditions have also been created since the 1970s (first in the diocese of Trier in 1971), which, according to the resolutions of the individual church councils, are Take over financial, asset and also personnel administration for the individual parishes and support the parishes and community associations in matters relating to the administration of church assets .
The church tax is the most important financial contribution to cover the expenses of the church in Germany. Church income also includes rental and interest income, lease income, etc. These financial resources are used to cover management and maintenance costs for church buildings and facilities such as churches , parsonages , parish homes and kindergartens . The expenses also include pastoral activities in the individual parishes.
The individual parish offices remain responsible for part of the administrative costs incurred . Personnel costs for organists , sextons , caretakers , parish secretaries , kindergarten staff , cleaning staff and so on are usually the largest expenditure item.
In addition to the current budget, so-called “extraordinary budgets” are used to handle building measures such as restoration and repairs, as well as new buildings and extensions for churches, parsonages, kindergartens and parish homes. In addition to the application process (e.g. for the procurement of grants or the building permit for the construction of a kindergarten), the activities of the rendition also include the supervision of the project, the preparation and monitoring of the financing plan (detailed list of the production and acquisition costs incurred as well as the own funds and borrowed funds to be used for financing) and the preparation of the accounting (invoice entry).
In the kindergarten area in particular, usage lists (receipts) must be created for the individual grant providers such as the diocese , state , district , cities and local communities . In addition to the account management for the parishes , a (central) office often also manages the dean's budget and the funds for hospital pastoral care .
Web links
Individual evidence
- ^ Astronomical Society: Statutes of the Astronomical Society (AG) . September 25, 2012., § 17.1