Financial Transparency

The Fiscal Services office has the responsibility of supporting and assisting Bishop in the stewardship of the temporal resources needed to carry out the mission of the Diocese. It fulfills this responsibility by seeing that the resources of the Catholic Center offices, as well as those of parishes, schools, and Diocesan-affiliated entitites are administered in a prudent manner in accordance with church law. It also includes onsite evaluations of the financial practices of parishes and schools to esnure their assets are properly safeguarded, that proper internal controls are in place, and that there is compliance with Diocesan financial policies.

The Catholic Bishop’s Annual Appeal is a fundraising initiative organized by dioceses within the Catholic Church. It typically occurs once a year and aims to raise financial support for various ministries, programs, and services provided by the diocese.

Parishes are required to utilize a common chart of accounts and Parish Data Systems (PDS) software. Parishes are to comply with GAAP , except for depreciation.

Internal controls are in effect: (a) cash is to be accompanied by at least two persons at all times, (b) collections are to be placed into a locked prenumbered tamper resistant bag at time of collections,
(c) counting is to be done by a minimum of three or more unrelated individuals but in no instance with less than two, (d) each parish is to have an independent financial review once every two years, and (e) an active parish finance council (per guidelines published by the MSO). Parish or diocese accounting staff is not permitted check signing authority.

There is a separation in duties, even with smaller staff, by involving the parish finance council, as needed.

Per Canon Law, certain key expenses associated with diocese administration, priest benefits, and support for catholic education are funded through an assessment paid by each parish as a portion of adjusted assessable income.

  • 10% to fund the five canonical departments of a diocese: Bishop’s office and operations, vicar general, CFO and accounting, the tribunal, and chancellor.
  • 5% to fund all priest benefits including medical costs, 403b contributions and the priest pension.
  • 1% from all parishes to support catholic education throughout the diocese, plus additional support determined by number of students from the parish enrolled in catholic high schools.
    • Parishes with 0 students pay 0%, 1-9 students 1%, 10 or more students 4.75%.


John Roberts

Chief Financial Officer

Brian Bednarz, CPA

Finance Director

Teresa Coburn, CPA


Kate Disbrow

Accountant, Parish & School Financial Services

Colleen Gibson

Executive Assistant to the CFO

Tim Knecht

IT Administrator

Terri Reeder

Parish Bookkeeper Support

Daniel Rodriguez

Senior Accountant

Andy Royer, CPA

Parish Auditor

Morgan Mogan


John Gromos (Chair),, Senior VP at Turner Construction, 2nd Term/FY 2024

Ned Spitzer (Vice Chair),, 2nd Term/ FY 2029

Brent Baxter (Chair, Diocese Audit Committee), Vice President, Chief Accounting Officer at Genesco, 1st term/FY 2027

Marty Blair (Chair, ACE), Partner, CEO at STAR Physical Therapy, 1st term/ FY 2026

Gina Emmanuel,  Principal at Centric architecture, 1st term/FY 2029

David Glascoe, Senior Projects Advisor at Diocese of Nashville, 2nd Term/FY 2025

Sergio Ora (Chair, Credit Committee), President & CEO of Citizens Bank &Trust, 1st term/FY 2025

Angela Robinson (Chair, Investment Committee), CIO at Capital Management, 1st Term/FY 2026

Drew Rodgers, Senior Vice President-Commercial Banking at First Horizon, 1st term/FY 2029

Laura Thigpen, CFO/COO John Paul |I Preparatory School, 1st term/FY 2026

  •  Each member is appointed to a five-year term with a limit of two consecutive terms.
  • Membership reflects those with the capacity and experience to guide the Bishop with financial decision making. The DFC assists in developing the annual budget and must approve it each year. The Finance Council also reviews the financial condition of each public juridic person in the diocese. The acts of extraordinary administration can be downloaded here.
  • The DFC has five standing committees: audit, budget, credit, development, and investment.
  • Bishop consults with the DFC on matters of $300,000 or more and seeks consent on matters of $500,000 or more.

Most Reverend J. Mark Spalding, Bishop
Very Reverend Dexter Brewer, Vicar General
Very Reverend John Hammond, Vicar General
Brian Cooper, Chancellor
Julie Perrey, Vice-Chancellor & Chief Operating Officer

John Roberts, Chief Financial Officer
Brian Bednarz, Finance Director
Teresa Coburn, Controller
Gino Marchetti, Attorney