Preparing for and Conducting Audits in Missions

Mission President’s Responsibilities

The mission president makes sure that all districts and branches in the mission are audited, including independent branches.

Auditing Independent Branches

Mission Auditors

Mission auditors should be trustworthy brothers or sisters who hold current temple recommends and, if possible, should have some experience as former clerks or in accounting or auditing. Mission auditors should not perform financial record keeping in the branches they are assigned to audit. The mission president may coordinate with adjacent stakes or districts to use their auditors, if needed.

Conducting Audits

A mission auditor may use either a paper audit form or the online Local Unit Financial Auditing System (LUFAS) to audit an independent branch.

The mission president or the assistant area auditor can print paper audit forms from LUFAS.

If the mission president wants to use the online system for the audits, he must first take the following steps:

1. Call a worthy Melchizedek Priesthood holder (normally one of his counselors) as mission audit committee chairman and add him to that position in CDOL.
2. Add all mission auditors who will use the online system to the mission’s organization in CDOL.

Mission auditors follow the instructions for Auditing a Ward.