Conference Talk of the Week

Overview

This auditing report explains how the Church authorizes and uses sacred funds: the Council on the Disposition of the Tithes directs expenditures, Church entities disburse money within approved budgets and policies, and an independent team of credentialed auditors reviews contributions, spending, and asset protection. The auditors report that, for 2025, Church finances were recorded and administered in accordance with Church-approved budgets, accounting practices, and policies, reflecting the same principles taught to members, live within a budget, avoid debt, and save for times of need.

Three Key Takeaways

• 1Expenditures of Church funds are authorized by the Council on the Disposition of the Tithes (First Presidency, Quorum of the Twelve, and Presiding Bishopric) as directed in Doctrine and Covenants 120.
• 2Church Auditing is independent of other Church departments and uses professional audits to provide reasonable assurance about donations received, expenditures made, and safeguarding of Church assets.
• 3For 2025, auditors conclude that contributions, expenditures, and assets were recorded and administered according to Church-approved budgets, accounting practices, and policies, consistent with living within a budget, avoiding debt, and saving for future needs.

Reflection Questions

• As you read Doctrine and Covenants 120, what does it help you understand about how the Lord expects sacred funds to be authorized and administered?
• What does “reasonable assurance” (rather than absolute certainty) suggest about the purpose and limits of an audit, and how does that affect your trust in financial stewardship?
• In what ways do the Church’s stated practices, budgeting, avoiding debt, and saving, show up in your own financial decisions, and where do you want to be more deliberate?