Detroit — Continuing a series of “Sharing the Light” communications, Archbishop Allen H. Vigneron said in a letter June 11 that it’s important for parishioners to understand how the money they donate to their parishes and the archdiocese is being used.

In the letter, which was accompanied by a topical overview of archdiocesan and parish finances in a question-and-answer format, the archbishop acknowledged that the strength of individual parishes shapes how well the Church fulfills its mission.

“The strength and vitality of a parish can be measured through the involvement of the faithful in sacramental life including Mass attendance and participation in reconciliation, engagement in parish ministries such as Christian service to those in need, and in financial contributions that provide the wherewithal for parish and archdiocesan ministries and operations,” Archbishop Vigneron said.

Parishes are primarily funded through the Sunday offertory, which pays for daily operational costs such as staff members’ salaries and benefits, ministries such as religious education and Christian service, and building and grounds maintenance. Each parish keeps 93 percent of every collection, while 7 percent is forwarded to the archdiocese for Central Services operations, which include a host of programs and ministries at the archdiocesan level such as support for vocations, evangelization efforts and youth and young adult programs.

The assessment, known as the “cathedraticum,” is common among Catholic dioceses, but the 7 percent rate of the Archdiocese of Detroit is lower than most comparably sized U.S. dioceses, which can be as high as 17 percent. One reason for this is the annual success of the Catholic Services Appeal which raised more than $21.7 million in 2012.

The archbishop said reforms taken since his appointment in 2009 have helped stabilize archdiocesan and parish finances, but “more needs to be done.”

Two of those changes include the requirement that each parish have in place both a parish pastoral council and a parish finance council to collaborate with pastors in preparing and reviewing parish budgets.

Parish budgets are submitted to and reviewed by Central Services, which ensures each parish’s budget is balanced and realistic compared with its recent financial history. In addition, an audit team examines the books of each parish and school approximately once every four years, or when there is suspicion of misuse of funds, according to the document accompanying the archbishop’s letter.

Although safeguards exist to protect against embezzlement, parishioners or staff members can confidentially report suspected financial misuse through a third-party company, EthicsPoint, online or by calling a hotline at (855) 234-9774, the letter said.

The document also outlines the Changing Lives Together capital campaign, which aims to raise $135 million for parish priorities as well as to fund tuition assistance for students attending Catholic schools in the archdiocese, supporting priestly and lay formation efforts and strengthening the Church’s presence in the city of Detroit.

The Q&A also explains the six or more special collections taken up by parishes each year, such as for Catholic Relief Services, Peter’s Pence and the Campaign for Human Development.

Also touched on in the document is how civil and canon law affect the governing of church assets, how the Archdiocese of Detroit defines a financially challenged parish and what actions are taken in response to such situations. Of 259 parishes in the archdiocese, 71 are considered financially challenged.

“While I have previously communicated on archdiocesan financial issues, it is appropriate to offer you the opportunity to better understand how your financial generosity is administered by your parish and your archdiocese,” Archbishop Vigneron said.