Does the Basic Christian Community (BCC) need to do Financial Accountability to the Parish?

. Purpose: This study purposed to provide insights regarding the importance of financial report and accountability made by Basic Christian Communities (BCCs) (in Indonesia it is called: rukun or lingkungan ) and to provide an understanding of the phenomena felt by people who prepared BCCs financial reports and parish financial reports.Methodology: The researchers used a qualitative method with the phenomenology approach to describe a phenomenon that occurs in the preparation of financial report at each BCCs. Under this strategy, the researchers interviewed the parties who have experiences in preparing BCCs financial statements. The research was carried out at one of the Arch Dioceses of Makassar, which will be called X Parish. Interview conducted with the priest, treasurer, and five to ten leaders and treasurers from BCC who are willing to give their opinion and experiences. Results: it was found that the BCC has an obligation to make financial reports and report it to the parish. However, based on the results of interviews with the chairperson and treasurer of the BCCs, some BCCs still refused. Training and assistance from the parish are provided to BCCs member to increase their understanding of the importance of financial reporting.