Twice each year, stakes and wards conduct a financial audit and an audit of membership records.
Ward and Stake Financial Audits
Stake auditors audit financial records of the stake, wards, and FamilySearch centers twice each year. They also audit the financial records of recreational properties once each year. These are opportunities to encourage, support, and kindly train those who have been called to handle the funds of the Lord’s Church. See General Handbook, 34.7.3, “The Financial Audit.”
You can find step-by-step audit instructions in the in the Church’s Help Center, under the heading “Local Unit Financial Auditing System (LUFAS).” See the following subsections:
- Audit Process
- Audit Form Sections
- About the Auditing System
- Conducting Audits
- Making Changes to Audits
- Viewing and Printing Audit Results and Reports
Learn more:
Ward and Stake Membership Record Audits
Twice each year the stake clerk or an assistant stake clerk ensures that an audit of membership records is conducted in each ward using LCR. The stake president may call others who are experienced in membership record keeping to assist with these audits. Audits should be completed by June 15 and December 15 of each year. See General Handbook, 33.6.19, “Audits of Membership Records.”
See step-by-step instructions and training videos for conducting an audit of membership records.
Handling Church Funds
Handling Church funds properly is a sacred responsibility. Bishoprics and clerks are asked to review the video “Sacred Funds, Sacred Responsibilities” at least once a year. The video can be found in the General Handbook, 34.5, “Handling Church Funds” and also at this link.