Local Unit Financial Auditing System Training and Support

June 18, 2018 | Author: Clyde Hoover | Category: N/A
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1 Local Unit Financial Auditing System Training and Support Contents Before You Begin Contents The Auditing Process Gett...

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Local Unit Financial Auditing System Training and Support

Contents

Contents Before You Begin The Auditing Process Getting Started Guide for the Stake Audit Committee Chairman Getting Started Guide for the Stake Auditor Getting Started Guide for the Stake President Getting Started Guide for the Stake Clerk for Finances Getting Started Guide for the Bishop Getting Started Guide for the Ward Clerk for Finances Getting Started Guide for the Stake Family History Center Director Frequently Asked Questions

© 2010, 2012 by Intellectual Reserve, Inc. All rights reserved. English approval: 3/12. Translation approval: 3/12. Translation of LUFAS Training and Support. Language. PD50026017 xxx

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Local Unit Financial Auditing System Before You Begin

The Local Unit Financial Auditing System (LUFAS) is a tool used to perform audits online. In these instructions, the terms stake and stake president refer also to districts and district presidents. The terms ward and bishop refer also to branches and branch presidents. The term unit or local unit refers to the stake or ward being audited. The term clerk for finances refers to the clerk or assistant clerk assigned to handle unit finances. In the United States and Canada, unit or local unit may also refer to a family history center, and clerk for finances may also refer to the person who assists the stake family history center director with the center’s finances. Only family history centers in the United States and Canada that receive a Unit Financial Statement need to be audited.

Stake Clerk Before audits can be performed or viewed in LUFAS, the stake clerk must ensure that the following requirements are met: 1. The users of LUFAS are correctly identified in the Member and Leader Services (MLS) system: • Stake president • Stake audit committee chairman • Stake audit committee members • Stake auditors • Stake clerk • Stake clerk for finances • Bishops The stake clerk enters or updates these positions by selecting the applicable positions and people in MLS and then transmitting the changes to Church headquarters. Use only standard MLS positions; custom MLS positions are not recognized by LUFAS. There could be a delay of two days before an update takes effect in LUFAS. For those family history centers in the United States and Canada that need to be audited, the stake family history center director must be correctly identified in the Church Directory of Organizations and Leaders (CDOL). 2. The computers used to conduct online audits have a highspeed Internet connection.

The stake technology specialist can assist with this requirement. Units located where a high-speed Internet connection is not available must be audited using the paper forms, which are printed from LUFAS or MLS or obtained from the assistant area auditor. 3. The computers used for online audits have Internet Explorer version 7 or later installed. The stake technology specialist can assist with this requirement.

Users To access LUFAS, users need an LDS Account that is tied to their membership record number (some older accounts did not reference this number). Users who have access to the Church Directory of Organizations and Leaders (CDOL) or the Missionary Online Recommendation System already have a qualified LDS Account. They will use the same user name and password to access LUFAS. Before you register for an LDS Account, you need an e‑mail address. To register for an LDS Account: 1. Get your membership record number from your temple recommend or ward clerk. 2. Use your web browser to go to lds​.org/​audit. 3. Click Register for an LDS Account. 4. Enter the requested information, and follow the instructions on the screen. Important: Each user should verify his ability to sign in to LUFAS before beginning an audit. If users have difficulty registering for an LDS Account or accessing LUFAS, they should contact their stake technology specialist. Further help can be provided by the assistant area auditor.

© 2010, 2012 by Intellectual Reserve, Inc. All rights reserved. English approval: 3/12. Translation approval: 3/12. Translation of LUFAS: Before You Begin. Language. PD50026017 xxx

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Local Unit Financial Auditing System The Auditing Process

The Local Unit Financial Auditing System (LUFAS) is a tool used to perform audits online. When audits are to be performed manually by using the paper audit forms, the forms are printed from LUFAS or MLS or obtained from the assistant area auditor. In these instructions, the terms stake and stake president refer also to districts and district presidents. The terms ward and bishop refer also to branches and branch presidents. The term unit or local unit refers to the stake or ward being audited. The term clerk for finances refers to the clerk or assistant clerk assigned to handle unit finances. In the United States and Canada, unit or local unit may also refer to a family history center, and clerk for finances may also refer to the person who assists the stake family history center director with the center’s finances. Only family history centers in the United States and Canada that receive a Unit Financial Statement need to be audited.

The Importance and Timing of Audits It is important to understand the purposes of audits and when they are to be conducted.

Why Financial Audits Are Necessary Church funds are sacred and should be handled with integrity and wisdom. Audits evaluate how funds are gathered, spent, and recorded. Audits provide opportunities to identify and correct problems early. Audits also provide protection to Church leaders.

When to Conduct Audits To ensure that funds are receipted and spent appropriately, local unit financial audits should be conducted at least twice each year: • Midyear audit in August (covering January through June of that year). These are due by September 15. • Year-end audit in February (covering July through December of the previous year). These are due by March 15. An audit may also be requested by the stake president at other times, such as after a new bishop is set apart or when a ward

or branch is discontinued. However, special audits should be conducted using only the paper forms, not using LUFAS.

An Overview of the Auditing Process It is helpful to understand the auditing process and the sequence in which users must electronically sign online audits.

The Auditing Process The process for ward audits is explained below and illustrated in Figure 1. The process for stake audits (and family history center audits, if applicable in the United States and Canada) is similar. 1. The stake president organizes a stake audit committee. One of his counselors serves as chairman. Two other worthy brethren who understand financial matters are approved by the high council and serve as audit committee members. Committee members should not be stake auditors and should not perform stake or ward financial record keeping. 2. The stake audit committee recommends two or more brethren in the stake to serve as stake auditors. These auditors should be trustworthy brethren who hold current temple recommends and, if possible, have some financial experience. The stake presidency and high council approve stake auditors. 3. Under the direction of the stake audit committee, a stake auditor meets with the bishop and the ward clerk for finances to conduct the audit. 4. The stake auditor completes the audit in LUFAS. After the audit is signed electronically by the auditor and the bishop, it is reviewed by the stake audit committee and signed electronically by the stake audit committee chairman and the stake president. 5. When the audit has been reviewed and all the required electronic signatures obtained, the audit report is submitted automatically to Church headquarters.

© 2010, 2012 by Intellectual Reserve, Inc. All rights reserved. English approval: 3/12. Translation approval: 3/12. Translation of LUFAS: The Auditing Process. Language. PD50026017 xxx

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LUFAS: The Auditing Process

Figure 1: The Auditing Process Stake presidency

Stake audit committee

Stake auditors Counselor, audit committee chairman

Chairman

Sign completed audits in LUFAS

Sign completed audits in LUFAS

Ward audit

Completed audit in LUFAS

Audits can also be completed manually by using the paper audit forms. The stake audit committee sends completed paper audit forms to the assistant area auditor.

The Sequence of Signatures



Auditor

Bishop

Clerk

1. Auditor 2. Family history center director 3. Stake audit committee chairman 4. Stake president

For audits performed online, the sequence of signatures is as follows: • Ward audit 1. Auditor 2. Bishop 3. Stake audit committee chairman 4. Stake president • Stake audit 1. Auditor 2. Stake president 3. Stake audit committee chairman • Family history center audit (if applicable in the United States and Canada)

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Local Unit Financial Auditing System Getting Started Guide for the Stake Audit Committee Chairman

The Local Unit Financial Auditing System (LUFAS) is a tool used to perform audits online. In these instructions, the terms stake and stake president refer also to districts and district presidents. The terms ward and bishop refer also to branches and branch presidents. The term unit or local unit refers to the stake or ward being audited. The term clerk for finances refers to the clerk or assistant clerk assigned to handle unit finances. In the United States and Canada, unit or local unit may also refer to a family history center, and clerk for finances may also refer to the person who assists the stake family history center director with the center’s finances. Only family history centers in the United States and Canada that receive a Unit Financial Statement need to be audited.

Your Roles and Responsibilities as the Stake Audit Committee Chairman As the chairman of the stake audit committee, you ensure that audits are conducted twice a year for the stake and all units in the stake. With the assistance of the stake audit committee, you: • Ensure that stake auditors are trained. • Evaluate the results of previous audits to determine where your current risks may be. • Review completed audits. • Assign priesthood leaders to follow up on corrective action plans. • Ensure that audits have been completed properly. You do not conduct any audits yourself.

Before Online Audits Can Begin Before you ask the stake auditors to start conducting audits using LUFAS, you should do the following: • Review the “Training and Support” instructions on the LUFAS website, including the “Before You Begin” and “The Auditing Process” sections. You need not read the “Getting Started” guides for all of the audit participants, but it is helpful to read the guide for stake auditors.

• Review the current paper audit forms to become familiar with the instructions and the audit questions. The stake clerk can print the forms for you from LUFAS or MLS, or you may obtain them from the assistant area auditor. If you need more information about a specific audit question, contact the assistant area auditor. • Review “The Stake Audit Committee” and “The Stake Auditor” lessons found on LDS.org. If you have questions or do not have Internet access, contact the assistant area auditor. He can provide a CD with the lessons or, if they are not available in your language, can provide the training. • If you have not already done so, recommend stake auditors for stake presidency and high council approval. Auditors should be trustworthy brethren who hold current temple recommends and, if possible, are knowledgeable in financial matters. • Meet with the stake auditors in the month before the semiannual audits (January and July) to give instructions and assignments. • Make sure stake auditors review “The Stake Auditor” lesson found on LDS.org. Stake auditors may also want to review “The Stake Audit Committee” lesson and the lessons for clerks for finances.

Reviewing an Online Audit Using LUFAS After an audit has been completed and signed electronically by the assigned stake auditor and the unit’s leader, you will be notified by e‑mail that the audit is ready for you to review. Sign in to LUFAS to perform the following tasks: • Review the details from the testing sections, such as the deposit and payment document reviews, with the stake audit committee. • Review the corrective action plans with the stake audit committee. • Assign a priesthood leader to verify that each corrective action plan gets completed. • Sign the audit report electronically.

Signing In to LUFAS To sign in to LUFAS:

© 2010, 2012 by Intellectual Reserve, Inc. All rights reserved. English approval: 3/12. Translation approval: 3/12. Translation of LUFAS: Getting Started Guide for the Stake Audit Committee Chairman. Language. PD50026017 xxx

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LUFAS: Getting Started Guide for the Stake Audit Committee Chairman 1. Use the web browser to go to lds​.org/​audit. The LUFAS sign-in screen appears. 2. Enter your LDS Account user name and password. The LUFAS main screen appears, similar to Figure 1.

2. Review the audit details and corrective action plans with the stake audit committee. Then, for each audit exception, enter the name of the person you will assign to verify that the corrective action plan is completed and the date by which this person’s follow-up will be completed. You cannot make changes to the Corrective Action Plans Work Sheet after you sign the audit report, so be sure you have entered complete, accurate information before you continue.

Signing the Audit Report

Figure 1: LUFAS Main Screen. Some of the options may not be available or may appear differently, depending on your role in the audit system. Conduct or Enter an Audit button (1). View or Sign Audits link (2). Create a Report button (3). Print an Audit Form button (4). Administration menu (5).

When you have completed your review of the audit results and have entered follow-up assignments for all corrective action plans: 1. Click Next. The Audit Report Signatures screen appears (see Figure 3).

If you cannot sign in, check with the stake clerk to verify that you are assigned as the stake audit committee chairman in MLS using the standard MLS position (custom MLS positions are not recognized by LUFAS). If you are correctly assigned but still have problems signing in, click Having problems signing in? on the LUFAS sign-in screen.

Completing Your Tasks in LUFAS When you have signed in to LUFAS: 1. Click the View or Sign Audits link. LUFAS guides you through selecting the unit. Then it takes you to the Corrective Action Plans Work Sheet screen (see Figure 2).

Figure 3: Audit Report Signatures. LDS Account user name field, Password field, and Sign button (1).

2. Enter your LDS Account user name and password. 3. Click the Sign button. Entering your user name and password on the Audit Report Signatures screen certifies that you have completed your portion of the audit according to the audit instructions. This certification is your electronic signature. Stake Audit When you electronically sign the stake audit report, it is submitted automatically to Church headquarters. Ward Audits Figure 2: Corrective Action Plans Work Sheet. The audit exception detail line (1) shows the explanation the auditor entered for his answer of “No” to the audit question. The corrective action plan line (2) shows the unit leader’s plan to correct the problem. Use the follow-up line (3) to enter your follow-up assignment.

When you electronically sign a ward audit report (or a family history center audit report, if required in the United States and Canada), the system sends an e‑mail to the stake president informing him that the audit is ready for his review. When he

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LUFAS: Getting Started Guide for the Stake Audit Committee Chairman reviews the audit and electronically signs the audit report, it is submitted automatically to Church headquarters. Note: Remember to keep all audit information strictly confidential.

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Local Unit Financial Auditing System Getting Started Guide for the Stake Auditor

The Local Unit Financial Auditing System (LUFAS) is a tool used to perform audits online. In these instructions, the terms stake and stake president refer also to districts and district presidents. The terms ward and bishop refer also to branches and branch presidents. The term unit or local unit refers to the stake or ward being audited. The term clerk for finances refers to the clerk or assistant clerk assigned to handle unit finances. In the United States and Canada, unit or local unit may also refer to a family history center, and clerk for finances may also refer to the person who assists the stake family history center director with the center’s finances. Only family history centers in the United States and Canada that receive a Unit Financial Statement need to be audited.

Your Role and Responsibilities as a Stake Auditor As a stake auditor, you use the audit systems and materials provided by the Church to determine whether Church financial policies and procedures are being followed in the units you are assigned to audit. Your responsibilities include preparing for audits and conducting audits.

Preparing for Online Audits Before you conduct any audits using LUFAS, please do the following: • Read this entire document and make sure you understand the procedures described here. • Review the current paper audit forms to become familiar with the instructions and the audit questions. You can print the forms from LUFAS, or the stake clerk can print them for you from MLS. You may also obtain them from a member of the stake audit committee. If you need more information about a specific audit question, contact a member of the stake audit committee. • Review “The Stake Auditor” lesson found on LDS.org. You may also want to review “The Stake Audit Committee” lesson and the lessons for clerks for finances. If you have questions

or do not have Internet access, contact a member of the stake audit committee.

Before Conducting Each Audit Please do the following before you conduct each audit: 1. Schedule the audit with the unit leader and the clerk assigned to unit finances. You will need a few hours to conduct the audit. Schedule enough time to do all of the following: a. Meet with the unit leader and the unit’s clerk for finances to ask the discussion questions. Allow time to record the answers in LUFAS. b. Examine the unit’s financial documents as instructed. The clerk will provide the financial documents for you. He should be present to answer any questions you may have and to assist as needed. The unit leader need not be present for this part of the audit, although it is helpful if he is available to answer any questions that may arise. Allow time to enter the required data and observations in LUFAS. c. Review the results of the audit with the unit leader and the clerk for finances. Allow time for the unit leader to enter corrective action plans in LUFAS as needed. 2. Ask the unit’s clerk for finances to gather all financial documents and applicable resources for the six-month period being audited. The documents are listed in the audit instructions.

Conducting an Audit Using LUFAS Any computer with a high-speed Internet connection can be used to conduct and electronically sign the audit.

Signing In to LUFAS To sign in to LUFAS: 1. Use the web browser to go to lds​.org/​audit. The LUFAS sign-in screen appears. 2. Enter your LDS Account user name and password. The LUFAS main screen appears, similar to Figure 1.

© 2010, 2012 by Intellectual Reserve, Inc. All rights reserved. English approval: 3/12. Translation approval: 3/12. Translation of LUFAS: Getting Started Guide for the Stake Auditor. Language. PD50026017 xxx

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LUFAS: Getting Started Guide for the Stake Auditor

Figure 1: LUFAS Main Screen. Some of the options may not be available or may appear differently, depending on your role in the audit system. Conduct or Enter an Audit button (1). View or Sign Audits link (2). Create a Report button (3). Print an Audit Form button (4). Administration menu (5).

If you cannot sign in, check with the stake clerk to verify that you are assigned as a stake auditor in MLS using the standard MLS position (custom MLS positions are not recognized by LUFAS). If you are correctly assigned but still have problems signing in, click Having problems signing in? on the LUFAS sign-in screen.

Entering Audit Data in LUFAS When you have signed in to LUFAS, click the Conduct or Enter an Audit button. LUFAS guides you through selecting the unit you are auditing. Then it walks you through the audit, one question at a time. Click the Next button to move ahead to the next question or item in the audit. Click the Back to the Previous Item link to move back. The instructions for each section of the audit appear on the right side of the screen, along with any instructions or explanations for the current audit question. If you need to quit the audit and finish it later, you can sign out of LUFAS at any time. All your work to that point is saved. The next time you sign in to LUFAS and select the same unit, you will be able to quickly get back to where you left off. You must answer each audit question. There are three types of questions: • Basic questions. • Questions that require additional information when the answer is “No.” • Questions that require you to enter financial data. Basic Audit Questions Audit questions require an answer of “Yes,” “No,” or “NA” (not applicable). Click Yes, No, or NA to indicate your answer. If you answer no, an explanation box appears, in which you enter a brief explanation of the condition that led to the “No” response (see Figure 2).

Figure 2: Basic Audit Question. You evaluate the audit question (1) and click your answer (2). If your answer is “No,” the explanation box appears (3), where you enter your explanation of the audit exception. Instructions for the audit question are displayed on the right side of the screen (4).

For a basic question, no further information is required. Your explanation will appear on the Corrective Action Plans Work Sheet later in the audit. Questions That Require Additional Information When you answer “No” to some audit questions, LUFAS may request additional information about the audit exception. For example, if there are unresolved disagreements between a member’s donation records and the unit’s records, as indicated by an answer of “No” to that audit question, LUFAS asks for details about the disagreements. Figure 3 shows the type of screen LUFAS uses to ask for additional information.

Figure 3: Request for Additional Information. LUFAS requests additional information (1) and displays an explanation box (2), where you enter the information. Instructions for the information request, if any, are available on the right side of the screen (3).

The additional information is included with the explanation of the audit exception on the Corrective Action Plans Work Sheet. Questions That Require Financial Data Some audit questions require specific data from the financial documents you obtain from the clerk. For example, a question

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LUFAS: Getting Started Guide for the Stake Auditor in the ward audit requires that you examine several weekly deposit documents. For this question, LUFAS displays a form in which you enter the dates and amounts of the deposits you selected for testing. Figure 4 illustrates this type of form.

Finishing an Online Audit in LUFAS

Figure 5: Corrective Action Plans Work Sheet. The audit exception detail line (1) shows the explanation you entered for your answer of “No” to the audit question. The unit leader will use the corrective action plan line (2) to enter his plan to correct the problem. The stake audit committee chairman will use the follow-up line (3) to enter his follow-up assignment.

The steps for finishing an audit are the same whether you are auditing the stake or a ward (or a family history center, if applicable in the United States and Canada): (1) fill in your part of the Corrective Action Plans Work Sheet, (2) sign the audit report, and (3) review the audit results with the unit leader.

Review your explanations. You cannot make changes to the Corrective Action Plans Work Sheet after you sign the audit report, so be sure you have entered complete, accurate information before you continue. The unit leader will fill in the action plans in a moment.

Corrective Action Plans Work Sheet

Your Audit Report Signature

When you have answered all of the audit questions, the Corrective Action Plans Work Sheet screen appears (see Figure 5). The work sheet lists all of the questions to which you answered “No” and displays the explanations you entered for those answers.

When you are satisfied with your explanations of the audit exceptions: 1. Click Next. The Audit Report Signatures screen appears (see Figure 6).

Figure 4: Request for Financial Data. If you need more rows than the form provides, click the Add Another Row link (1). You may need to scroll down (2) to see all available rows.

Figure 6: Audit Report Signatures. LDS Account user name field, Password field, and Sign button (1).

2. Enter your LDS Account user name and password.

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LUFAS: Getting Started Guide for the Stake Auditor 3. Click the Sign button. Entering your user name and password on the Audit Report Signatures screen certifies that you have completed your portion of the audit according to the audit instructions. This certification is your electronic signature. Review with Unit Leader When you have signed the audit, review it with the unit leader and the clerk for finances. Then have the unit leader enter his corrective action plans and electronically sign the audit report. When you and the unit leader have electronically signed the audit report, the system sends an e‑mail to the stake audit committee chairman informing him that the audit is ready for review. He reviews the audit with the stake audit committee and then completes and signs his portion of the audit. For ward audits (and family history center audits, if applicable in the United States and Canada), the stake president reviews and signs the audit as well. Following the final signature, the audit results are submitted automatically to Church headquarters. Note: Remember to keep all audit information strictly confidential.

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Local Unit Financial Auditing System Getting Started Guide for the Stake President

The Local Unit Financial Auditing System (LUFAS) is a tool used to perform audits online.

the audit results with you. You cannot complete your portion of the audit until the stake auditor has completed his portion.

In these instructions, the terms stake and stake president refer also to districts and district presidents. The terms ward and bishop refer also to branches and branch presidents. The term unit or local unit refers to the stake or ward being audited. The term clerk for finances refers to the clerk or assistant clerk assigned to handle unit finances.

You enter corrective action plans in LUFAS (as needed) as you review the audit results. When you have entered all required corrective action plans, you also sign the audit report electronically.

In the United States and Canada, unit or local unit may also refer to a family history center, and clerk for finances may also refer to the person who assists the stake family history center director with the center’s finances. Only family history centers in the United States and Canada that receive a Unit Financial Statement need to be audited.

Your Roles as the Stake President

Signing In to LUFAS If you review the audit results after the stake auditor has signed out of LUFAS, you need to sign in to LUFAS to conduct the review: 1. Use the web browser to go to lds​.org/​audit. The LUFAS sign-in screen appears. 2. Enter your LDS Account user name and password. The LUFAS main screen appears, similar to Figure 1.

As the stake president, you oversee all financial audits in the stake and ensure that the stake complies with all Church policies and instructions regarding audits. You review completed ward audits (and family history center audits, if applicable in the United States and Canada). You ensure that the assigned leaders follow up on all corrective actions that may be required. You participate in the stake audit as the head of the unit. Because this role differs from the role of reviewer for the other audits, it is described separately below.

Completing a Stake Audit Using LUFAS A stake auditor makes an appointment to meet with you and the stake clerk for finances to audit the stake’s financial records. You should be available during the audit to: • Answer the discussion questions. • Review the results of the audit with the stake auditor. • Enter corrective action plans in LUFAS for any problems identified by the audit. • Sign the audit report electronically. The stake auditor signs in to LUFAS, where he records the answers to the discussion questions and the results of his examination of the stake’s financial documents. After he has completed his tasks and signed the audit report electronically, he reviews

Figure 1: LUFAS Main Screen. Some of the options may not be available or may appear differently, depending on your role in the audit system. Conduct or Enter an Audit button (1). View or Sign Audits link (2). Create a Report button (3). Print an Audit Form button (4). Administration menu (5).

If you cannot sign in, check with the stake clerk to verify that you are assigned as the stake president in MLS. If you are correctly assigned but still have problems signing in, click Having problems signing in? on the LUFAS sign-in screen.

Entering Corrective Action Plans If the Corrective Action Plans Work Sheet screen (see Figure 2) is already displayed in LUFAS, go to step 2 below to enter your corrective action plans. Otherwise: 1. From the LUFAS main screen, click the View or Sign Audits button.

© 2010, 2012 by Intellectual Reserve, Inc. All rights reserved. English approval: 3/12. Translation approval: 3/12. Translation of LUFAS: Getting Started Guide for the Stake President. Language. PD50026017 xxx

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LUFAS: Getting Started Guide for the Stake President LUFAS guides you through selecting your stake. Then it takes you to the Corrective Action Plans Work Sheet screen, similar to Figure 2.

Figure 3: Audit Report Signatures. LDS Account user name field, Password field, and Sign button (1). Figure 2: Corrective Action Plans Work Sheet. The audit exception detail line (1) shows the explanation the auditor entered for his answer of “No” to the audit question. Use the corrective action plan line (2) to enter your plan to correct the problem. The stake audit committee chairman will use the follow-up line (3) to enter his follow-up assignment.

2. Review the audit details and corrective action plans. Then, for each audit exception, enter a brief description of what will be done to correct the exception, who will do it, and when the action will be completed. You cannot make changes to the Corrective Action Plans Work Sheet after you sign the audit report, so be sure you have entered complete, accurate information before you continue.

Signing the Audit Report When you have completed your review of the audit results and have entered all of your corrective action plans: 1. Click Next. The Audit Report Signatures screen appears, similar to Figure 3.

2. Enter your LDS Account user name and password. 3. Click the Sign button. Entering your user name and password on the Audit Report Signatures screen certifies that you have completed your portion of the audit according to the audit instructions. This certification is your electronic signature. When you have electronically signed the audit report, the system sends an e‑mail to the stake audit committee chairman informing him that the audit is ready for his review. When he completes and signs his portion of the audit, the audit results are submitted automatically to Church headquarters. Note: Remember to keep all audit information strictly confidential.

Completing a Ward Audit Using LUFAS After a ward audit (or a family history center audit, if applicable in the United States and Canada) has been completed and signed electronically by the assigned stake auditor and the unit’s leader, it is reviewed by the stake audit committee chairman. He assigns a priesthood leader to verify that each corrective action plan gets completed, and then he signs the audit report electronically. At that point, you will be notified by e‑mail that the audit is ready for you to review. Your review and electronic signature complete the audit. You cannot complete the audit until all others have completed their portions in sequence. When you are notified that the audit is ready for you to review, sign in to LUFAS to do the following: • Review the details from the testing sections, such as the deposit and payment document reviews. • Review the corrective action plans. • Sign the audit report electronically.

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LUFAS: Getting Started Guide for the Stake President

Signing In to LUFAS To sign in to LUFAS: 1. Use the web browser to go to lds​.org/​audit. The LUFAS sign-in screen appears. 2. Enter your LDS Account user name and password. The LUFAS main screen appears, similar to Figure 4.

Figure 4: LUFAS Main Screen. Some of the options may not be available or may appear differently, depending on your role in the audit system. Conduct or Enter an Audit button (1). View or Sign Audits link (2). Create a Report button (3). Print an Audit Form button (4). Administration menu (5).

If you cannot sign in, check with the stake clerk to verify that you are assigned as the stake president in MLS. If you are correctly assigned but still have problems signing in, click Having problems signing in? on the LUFAS sign-in screen.

Reviewing Audit Results When you have signed in to LUFAS: 1. Click the View or Sign Audits button. LUFAS guides you through selecting the unit. Then it takes you to the Corrective Action Plans Work Sheet screen (see Figure 5).

Figure 5: Corrective Action Plans Work Sheet. The audit exception detail line (1) shows the explanation the auditor entered for his answer of “No” to the audit question. The corrective action plan line (2) shows the unit leader’s plan to correct the problem. The follow-up line (3) shows the stake audit committee chairman’s follow-up assignment.

2. Review the audit details and corrective action plans. For each audit exception, ensure that all three lines have been filled out to your satisfaction.

Signing the Audit Report When you have completed your review of the audit results, including the corrective action plans: 1. Click Next. The Audit Report Signatures screen appears, similar to Figure 6.

Figure 6: Audit Report Signatures. LDS Account user name field, Password field, and Sign button (1).

2. Enter your LDS Account user name and password. 3. Click the Sign button.

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LUFAS: Getting Started Guide for the Stake President Entering your user name and password on the Audit Report Signatures screen certifies that you have completed your portion of the audit according to the audit instructions. This certification is your electronic signature. When you electronically sign a ward audit report (or a family history center audit report, if applicable in the United States and Canada), it is submitted automatically to Church headquarters. Note: Remember to keep all audit information strictly confidential.

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Local Unit Financial Auditing System Getting Started Guide for the Stake Clerk for Finances

The Local Unit Financial Auditing System (LUFAS) is a tool used to perform audits online. In these instructions, the terms stake and stake president refer also to districts and district presidents. The terms ward and bishop refer also to branches and branch presidents. The term unit or local unit refers to the stake or ward being audited. The term clerk for finances refers to the clerk or assistant clerk assigned to handle unit finances. In the United States and Canada, unit or local unit may also refer to a family history center, and clerk for finances may also refer to the person who assists the stake family history center director with the center’s finances. Only family history centers in the United States and Canada that receive a Unit Financial Statement need to be audited.

Your Role as the Stake Clerk for Finances As the stake clerk for finances, you participate in an online stake audit by assisting the stake president and the assigned stake auditor.

• Providing the auditor with the requested financial documents. • Assisting the auditor as needed in completing the work sheets in the testing sections, such as the deposit and payment document reviews. The stake auditor signs in to LUFAS to enter data and sign the audit electronically. The stake president signs in to write corrective action plans and to sign the audit. You do not need to sign in to LUFAS or provide an electronic signature.

Following Up after the Audit When the audit is complete, the results are sent to the stake audit committee chairman for review. After the audit results have been reviewed and approved by the stake audit committee chairman, the audit is submitted automatically to Church headquarters. You are to ensure that any problems identified by the stake audit are corrected within 30 days. Note: Remember to keep all audit information strictly confidential.

Your Responsibilities in an Online Stake Audit A stake auditor makes an appointment to meet with you and the stake president to audit the stake’s financial records. Your responsibilities include preparing for the audit, assisting with its completion, and following up afterward.

Preparing for the Audit Before each stake audit: • Read this entire document to make sure you understand your responsibilities. Contact a member of the stake audit committee if you have any questions. • Gather all financial documents and applicable resources for the six-month period being audited. The required documents are listed in the audit instructions.

Completing the Audit You are to be present during the audit to assist the stake auditor. Your assistance includes: • Answering the discussion questions. © 2010, 2012 by Intellectual Reserve, Inc. All rights reserved. English approval: 3/12. Translation approval: 3/12. Translation of LUFAS: Getting Started Guide for the Stake Clerk for Finances. Language. PD50026017 xxx

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Local Unit Financial Auditing System Getting Started Guide for the Bishop

The Local Unit Financial Auditing System (LUFAS) is a tool used to perform audits online. In these instructions, the terms stake and stake president refer also to districts and district presidents. The terms ward and bishop refer also to branches and branch presidents. The term unit or local unit refers to the stake or ward being audited. The term clerk for finances refers to the clerk or assistant clerk assigned to handle unit finances.

Your Role and Responsibilities as the Bishop

Signing In to LUFAS If you review the audit results after the stake auditor has signed out of LUFAS, you need to sign in to LUFAS to conduct the review: 1. Use the web browser to go to lds​.org/​audit. The LUFAS sign-in screen appears. 2. Enter your LDS Account user name and password. The LUFAS main screen appears, similar to Figure 1.

As the bishop, you ensure that the ward complies with all Church policies and instructions regarding audits. If any problems are identified by an audit, you write the plans to correct them, and you follow up to ensure that the plans are completed within 30 days. A stake auditor makes an appointment to meet with you and the ward clerk for finances to audit the ward’s financial records. You should be available during the audit to: • Answer the discussion questions. • Review the results of the audit with the stake auditor. • Enter corrective action plans in LUFAS for any problems identified by the audit. • Sign the audit report electronically.

Completing an Audit Using LUFAS The stake auditor signs in to LUFAS, where he records the answers to the discussion questions and the results of his examination of the ward’s financial documents. After he has completed his tasks and signed the audit report electronically, he reviews the audit results with you. You cannot complete your portion of the audit until the stake auditor has completed his portion. You enter corrective action plans in LUFAS (as needed) as you review the audit results. When you have entered all required corrective action plans, you also sign the audit report electronically.

Figure 1: LUFAS Main Screen. Some of the options may not be available or may appear differently, depending on your role in the audit system. Conduct or Enter an Audit button (1). View or Sign Audits link (2). Create a Report button (3). Print an Audit Form button (4). Administration menu (5).

If you cannot sign in, check with the stake clerk to verify that you are assigned as the bishop in MLS. If you are correctly assigned but still have problems signing in, click Having problems signing in? on the LUFAS sign-in screen.

Entering Corrective Action Plans If the Corrective Action Plans Work Sheet screen (see Figure 2) is already displayed in LUFAS, go to step 2 below to enter your corrective action plans. Otherwise: 1. From the LUFAS main screen, click the View or Sign Audits button. LUFAS guides you through selecting your ward. Then it takes you to the Corrective Action Plans Work Sheet screen, similar to Figure 2.

© 2010, 2012 by Intellectual Reserve, Inc. All rights reserved. English approval: 3/12. Translation approval: 3/12. Translation of LUFAS: Getting Started Guide for the Bishop. Language. PD50026017 xxx

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LUFAS: Getting Started Guide for the Bishop

Figure 2: Corrective Action Plans Work Sheet. The audit exception detail line (1) shows the explanation the auditor entered for his answer of “No” to the audit question. Use the corrective action plan line (2) to enter your plan to correct the problem. The stake audit committee chairman will use the follow-up line (3) to enter his follow-up assignment.

2. Review the audit details and corrective action plans. Then, for each audit exception, enter a brief description of what will be done to correct the exception, who will do it, and when the action will be completed. You cannot make changes to the Corrective Action Plans Work Sheet after you sign the audit report, so be sure you have entered complete, accurate information before you continue.

Signing the Audit Report When you have completed your review of the audit results and have entered all of your corrective action plans: 1. Click Next. The Audit Report Signatures screen appears, similar to Figure 3.

Figure 3: Audit Report Signatures. LDS Account user name field, Password field, and Sign button (1).

2. Enter your LDS Account user name and password. 3. Click the Sign button. Entering your user name and password on the Audit Report Signatures screen certifies that you have completed your portion of the audit according to the audit instructions. This certification is your electronic signature. When you have electronically signed the audit report, the system sends an e‑mail to the stake audit committee chairman informing him that the audit is ready for his review. When he completes and signs his portion of the audit, the stake president receives an e‑mail informing him that the audit is ready for his review. Following the stake president’s review and electronic signature, the audit report is submitted automatically to Church headquarters. Note: Remember to keep all audit information strictly confidential.

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Local Unit Financial Auditing System Getting Started Guide for the Ward Clerk for Finances

The Local Unit Financial Auditing System (LUFAS) is a tool used to perform audits online. In these instructions, the terms stake and stake president refer also to districts and district presidents. The terms ward and bishop refer also to branches and branch presidents. The term unit or local unit refers to the stake or ward being audited. The term clerk for finances refers to the clerk or assistant clerk assigned to handle unit finances.

Your Role as the Ward Clerk for Finances As the ward clerk for finances, you participate in an online audit by assisting the bishop and the assigned stake auditor.

Following Up after the Audit When the audit is complete, the results are sent to the stake audit committee chairman for review. After the audit results have been reviewed and approved by the stake audit committee chairman, the stake president reviews and approves the audit. Following the stake president’s review, the audit is submitted automatically to Church headquarters. You are to ensure that any problems identified by the ward audit are corrected within 30 days. Note: Remember to keep all audit information strictly confidential.

Your Responsibilities in an Online Audit A stake auditor makes an appointment to meet with you and the bishop to audit the ward’s financial records. Your responsibilities include preparing for the audit, assisting with its completion, and following up afterward.

Preparing for the Audit Before each ward audit: • Read this entire document to make sure you understand your responsibilities. Contact the stake clerk or a member of the stake audit committee if you have any questions. • Gather all financial documents and applicable resources for the six-month period being audited. The required documents are listed in the audit instructions.

Completing the Audit You are to be present during the audit to assist the stake auditor. Your assistance includes: • Answering the discussion questions. • Providing the auditor with the requested financial documents. • Assisting the auditor as needed in completing the work sheets in the testing sections, such as the deposit and payment document reviews. The stake auditor signs in to LUFAS to enter data and sign the audit electronically. The bishop signs in to write corrective action plans and to sign the audit. You do not need to sign in to LUFAS or provide an electronic signature. © 2010, 2012 by Intellectual Reserve, Inc. All rights reserved. English approval: 3/12. Translation approval: 3/12. Translation of LUFAS: Getting Started Guide for the Ward Clerk for Finances. Language. PD50026017 xxx

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Local Unit Financial Auditing System Getting Started Guide for the Stake Family History Center Director

Note: These instructions apply only to family history centers in the United States and Canada that receive a Unit Financial Statement. Other family history centers do not need to be audited. The Local Unit Financial Auditing System (LUFAS) is a tool used to perform audits online. In these instructions, the terms stake and stake president refer also to districts and district presidents.

Your Role and Responsibilities as the Stake Family History Center Director

required corrective action plans, you also sign the audit report electronically.

Signing In to LUFAS If you review the audit results after the stake auditor has signed out of LUFAS, you need to sign in to LUFAS to conduct the review: 1. Use the web browser to go to lds​.org/​audit. The LUFAS sign-in screen appears. 2. Enter your LDS Account user name and password. The LUFAS main screen appears, similar to Figure 1.

As the stake’s family history center director, you ensure that the center complies with all Church policies and instructions regarding audits. If any problems are identified by an audit, you write the plans to correct them, and you follow up to ensure that the plans are completed within 30 days. A stake auditor makes an appointment to meet with you to audit the family history center’s financial records. During the audit, you: • Answer the discussion questions. • Provide the auditor with the requested financial documents for the six-month period being audited. These documents are listed in the audit instructions. • Review the results of the audit with the stake auditor. • Enter corrective action plans in LUFAS for any problems identified by the audit. • Sign the audit report electronically.

Completing an Audit Using LUFAS The stake auditor signs in to LUFAS, where he records the answers to the discussion questions and the results of his examination of the family history center’s financial documents. After he has completed his tasks and signed the audit report electronically, he reviews the audit results with you. You cannot complete your portion of the audit until the stake auditor has completed his portion. You enter corrective action plans in LUFAS (as needed) as you review the audit results. When you have entered all

Figure 1: LUFAS Main Screen. Some of the options may not be available or may appear differently, depending on your role in the audit system. Conduct or Enter an Audit button (1). View or Sign Audits link (2). Create a Report button (3). Print an Audit Form button (4). Administration menu (5).

If you cannot sign in, check with the stake clerk to verify that you are assigned as the stake’s family history center director in the Church Directory of Organizations and Leaders (CDOL). If you are correctly assigned but still have problems signing in, click Having problems signing in? on the LUFAS sign-in screen.

Entering Corrective Action Plans If the Corrective Action Plans Work Sheet screen (see Figure 2) is already displayed in LUFAS, go to step 2 below to enter your corrective action plans. Otherwise: 1. From the LUFAS main screen, click the View or Sign Audits button.

© 2010, 2012 by Intellectual Reserve, Inc. All rights reserved. English approval: 3/12. Translation approval: 3/12. Translation of LUFAS: Getting Started Guide for the Stake Family History Center Director. Language. PD50026017 xxx

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LUFAS: Getting Started Guide for the Stake Family History Center Director LUFAS guides you through selecting your family history center. Then it takes you to the Corrective Action Plans Work Sheet screen, similar to Figure 2.

Figure 3: Audit Report Signatures. LDS Account user name field, Password field, and Sign button (1). Figure 2: Corrective Action Plans Work Sheet. The audit exception detail line (1) shows the explanation the auditor entered for his answer of “No” to the audit question. Use the corrective action plan line (2) to enter your plan to correct the problem. The stake audit committee chairman will use the follow-up line (3) to enter his follow-up assignment.

2. Review the audit details and corrective action plans. Then, for each audit exception, enter a brief description of what will be done to correct the exception, who will do it, and when the action will be completed. You cannot make changes to the Corrective Action Plans Work Sheet after you sign the audit report, so be sure you have entered complete, accurate information before you continue.

Signing the Audit Report When you have completed your review of the audit results and have entered all of your corrective action plans: 1. Click Next. The Audit Report Signatures screen appears, similar to Figure 3.

2. Enter your LDS Account user name and password. 3. Click the Sign button. Entering your user name and password on the Audit Report Signatures screen certifies that you have completed your portion of the audit according to the audit instructions. This certification is your electronic signature. When you have electronically signed the audit report, the system sends an e‑mail to the stake audit committee chairman informing him that the audit is ready for his review. When he completes and signs his portion of the audit, the stake president receives an e‑mail informing him that the audit is ready for his review. Following the stake president’s review and electronic signature, the audit report is submitted automatically to Church headquarters. Note: Remember to keep all audit information strictly confidential.

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Local Unit Financial Auditing System Frequently Asked Questions

The Local Unit Financial Auditing System (LUFAS) is a tool used to perform audits online. In these instructions, the terms stake and stake president refer also to districts and district presidents. The terms ward and bishop refer also to branches and branch presidents. The term unit or local unit refers to the stake or ward being audited. The term clerk for finances refers to the clerk or assistant clerk assigned to handle unit finances. In the United States and Canada, unit or local unit may also refer to a family history center, and clerk for finances may also refer to the person who assists the stake family history center director with the center’s finances.

What do I need before I can sign in? Before you can sign in to LUFAS, you must: 1. Have an LDS Account that is tied to your membership record number. Some older accounts did not reference this number. 2. Be assigned to the correct position in the Member and Leader Services (MLS) system (bishop, stake auditor, and so forth). See “Users” in the “Before You Begin” section for information on who needs an LDS Account and how to get one. See your stake clerk if you are not assigned to the correct position in MLS.

Can I mix paper and online audits within the stake? Yes, you may use LUFAS to audit some units and the paper audit forms to audit others.

Can I conduct an audit using a paper form and then enter the results in LUFAS? No, not at the stake level. Audits conducted using a paper form must be submitted according to the instructions with the form. Only the assistant area auditor can enter the results from paper audit forms into LUFAS.

Do I have to use the computer at the unit where the audit is being conducted? No, you can use LUFAS at any computer that has high-speed Internet access.

Where do I get the paper audit forms? The paper audit forms can be printed from LUFAS or MLS or obtained from the assistant area auditor.

Do I need to complete a family history center audit in my stake? Only if the stake is in the United States or Canada and the family history center receives its own Unit Financial Statement.

Do I have to finish an audit in a single session? No. Information is automatically saved as it is entered. If you come back later, all the work you have completed will still be in the system, and you can pick up where you left off.

Do I need high-speed Internet access to use LUFAS? Yes.

Do I have to perform all audits using LUFAS, or can I continue to use the paper audit forms? You can continue to use the paper audit forms.

© 2010, 2012 by Intellectual Reserve, Inc. All rights reserved. English approval: 3/12. Translation approval: 3/12. Translation of LUFAS: Frequently Asked Questions. Language. PD50026017 xxx

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