All local unit expenditures are to be properly reviewed and approved by the unit leader. In order to improve efficiency, certain local unit expenditures made with Church entities or selected vendors have billings processed automatically. These automatic billings are included as expenditures in the requesting unit’s monthly Unit Financial Statement. For most of these expenditures, an Internal Record of Purchase (IROP) is generated and sent to the local unit.
Local unit leaders are to review Unit Financial Statements each month and sign them representing that all transactions appear appropriate. The unit leader should ensure that each automatic charge made to their statement is reasonable. This may include reviewing any IROs. For LDS Family Services billings (in the United States) and for Missionary Support Fund charges, no IROP is created, but reference information is included in the Unit Financial Statement. The leader should determine the reasonableness of such charges and call LDS Family Services or Unit Clerk Support if there are any questions.