I don't think they should be open to any government entity, but there should be full disclosure to the church members . . . without having to jump through hoops, or made to feel it's wrong to ask. ÃƒÆ’Ã¢â‚¬Å¡Ãƒâ€š I know that many parishes have an audit committee and conduct annual audits by outside firms, but many do not. ÃƒÆ’Ã¢â‚¬Å¡Ãƒâ€š That also should be a requirement. ÃƒÆ’Ã¢â‚¬Å¡Ãƒâ€š That way there won't be any doubts or surprises.