The Finance Council is envisioned as a select group of parishioners known for their spiritual maturity and love of Christ and the Church, and endowed with special competence in financial matters and of prudent judgement. They offer their time and talents as a Christian service or ministry in the development and management of the parish's financial resources, so that the parish may effectively pursue its proper mission of spreading Christ's Gospel and love.
The Finance Council must serve more by the Gospel than by secular business philosophy. Efficient use of resources and money management in the context of "Church" must be measured primarily by their ability to nurture and foster the Christian mission and ministry of the parish community and diocese. A truly Catholic understanding of the mission of the Church assures "good business practice."
The Finance Council is accountable and advisory to the pastor. Members are appointed by the pastor, not elected by the parishioners. There must be no fewer than three members, exclusive of the pastor, who normally functions in an executive role.
~ from Norms for Parish Finance Councils, Diocese of Trenton