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Este trabajo pretende aportar evidencia empirica sobre la existencia de un importante aparato de supervision y control fisico y contable en la Iglesia, cuyo objeto era garantizar la conservacion del patrimonio eclesiastico y la correcta gestion de sus rentas, evitando dispendios, asegurando su empleo y exigiendo responsabilidades al respecto. Esta exigencia surge, a su vez, de lo acordado en los concilios, cuyos canones, una vez publicados, tomaban forma en los sinodos diocesanos para acomodarlos a necesidades concretas, integrandose despues en la normativa interna de las corporaciones religiosas.Habida cuenta de esta ultima documentacion referida a la Iglesia de Toledo, estudiaremos la figura de los visitadores y contadores, nombrados para supervisar y controlar el correcto funcionamiento de la institucion, salvando asi la responsabilidad del Cabildo en la administracion temporal y espiritual de los bienes eclesiasticos. Al mismo tiempo, haremos hincapie en los instrumentos de control: el inventario y el metodo de cargo y data o descargo. Finalmente, nos centraremos en la actuacion de los contadores, encargados de tomar la cuenta a los responsables de los diferentes centros donde se manejaba particularmente el dinero en efectivo de cada lote de rentas vinculado a un fin concreto. This paper provides empirical evidence on the existence of an important monitoring device and physical control and accounting in the Church, aimed at ensuring the conservation of ecclesiastical heritage and the proper management of their revenues, avoiding extravagance, ensuring an appropriate use of these revenues, and demanding responsibilities to those held accountable in that regard. This requirement arises, in turn, from measures agreed by the Councils, whose canons, once published, were collected in diocesan synods and in the internal normative to meet the specific needs of the different religious organisations.Given this latest documentation relating to the Church of Toledo, we will study the figure of the visitors and auditors, appointed to monitor and control the correct functioning of the institution. This ensured the responsibility of the Chapter in the administration of church property. At the same time, we will look closely into the instruments of control used: the inventory and the charge and discharge method. Finally, we will focus on the performance of auditors, who were responsible for taking account to those responsible for the different centers that handled the cash income of each lot of revenues tied to a particular purpose.

pecvnia

El control del patrimonio eclesiástico: inspecciones y censura de cuentas en la Iglesia de Toledo = Inspections and auditing of accounts in the church of Toledo: Management of the ecclesial heritage