Under Connecticut's state law known as the Religious Corporation Act, which codifies the church's Code of Canon law, the ordinary (in this case Archbishop Henry Mansell), the vicar general (in this case just-retired Bishop Peter Rosazza), and the pastor (in this case Fr. Kevin Gray), along with two lay trustees, had the fiduciary duty to the Sacred Heart Parish Corporation for the financial and overall well-being of Sacred Heart Parish Corporation in Waterbury, Conn. According to this extraordinary report by the Hartford Courant, Fr. Gray used over $1 million for personal use for some seven years.
Based on these published facts, a first-year law student would conclude that Archbishop Mansell and Bishop Rosazza were grossly negligent in fulfilling their fiduciary duty to the parish corporation under state law.