5.F.2 Recording Mass Offerings, Stipends and Obligations
1. Mass offerings are to be recorded according to the prescriptions of law in the Register of Mass Stipends and, in the case of non-autonomous pious foundations, the Book of Individual Obligations. 
2. Mass offerings and unsatisfied obligations are also to be reported and recorded according to the Uniform Accounting System for Parishes and Schools (1983). (See #6.C.1 Accounting Systems.)
3. Mass offerings given in cash are to be have prenumbered receipts used for cash, which are to reconcile to the cash deposited in the bank. 
 c. 958 §§1-2; c. 1307 §2. In addition to the book mentioned in can. 958, §1, another book is to be maintained by the pastor or rector for pious foundations in which the individual obligations, their fulfillment and the offerings are noted.
 Origin for this is Internal Controls and Accounting Manual (November 2001) Policy #300 Other Church Receipts, p A.8; n. 3. Concern for proper reporting is expressed in Diocesan Financial Issues, Committee on Budget and Finance of the United States Conference of Catholic Bishops (USCCB), approved by the full body November 2002, XIII-I-24.