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Yes and no. Yes, in that the only Catholic Church that exists as far as an accountable legal entity is what the Catholics call a "Particular Church". Each particular church is an individual diocese ruled by a Bishop, every parish in that diocese is accountable to the Bishop, who is accountable to God. Every diocese issues a financial statement every financial year, you can see financial statements for the Vatican on line, just do a Google search for it.

No, in that there is no world-wide Catholic Church that is one financial institution.

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