REVENUES ASSIGNED TO THE FINANCING OF EXPENDITURES IN THE BUDGET AND ITS IMPLICATIONS FOR THE ADMINISTRATIVE ORGANIZATION AND ACCOUNTING SYSTEM IN THE RELIGIOUS INSTITUTIONS AND PUBLIC ADMINISTRATION UNDER AN HISTORICAL PERSPECTIVE

If we compare the economic, administrative and financial system of the Church and the Spanish Treasury in the Modern Era, we find some similarities, which is not surprising considering that the Church imposed taxes on the faithful as the Monarchy on the citizens. The system of raising money in the Church extended to all parishes as the Royal system to the remotest corners of every state, converging in the collection and responsibility centers, whose activity controlled the ecclesiastical and public accountants, respectively. Accounting for churches was budgetary and administrative as the Spanish Monarchy. In this context governing the principle of "afectacion", specific revenues corresponding to each expense item, them must be specified and allow tracking. This principle is contrary to the principle of "no afectacion" that currently governs the public budgeting. In this paper, we show how the allocation of expenses to revenues church is a principle related to the destination of the goods on the Catholic doctrine. In addition, we will show that this principle applied to economic aspects of the Spanish Cathedral Chapter and it necessitated an administrative organization, accounting system and internal control.