Local Unit Financial Audit System (LUFAS)
The funds given to the Church by its members through tithing, fast offerings, and other offerings are considered sacred. “They represent the sacrifice and faith of members of the Church” (General Handbook 34.0). Through revelation, Jesus Christ has charged Church leaders with the obligation to oversee Church funds (see Doctrine and Covenants 72:9–10). In order to ensure that these funds are properly used, local units are audited twice a year. Audits also serve to protect Church leaders and Church members by helping to identify and correct problems early. These audits are performed using either the online LUFAS (Local Unit Financial Audit System) or paper forms.
Overview of the Auditing System
LUFAS is intended to be used by local leaders, such as stake and district presidencies, bishoprics, branch presidencies, and their clerks. The system is used solely for performing financial audits of stakes, districts, wards, branches, and certain family history centers and has the necessary features to simplify performing an audit. Authorized users utilize this internet application to:
- Perform financial audits online.
- Track the progress of audit submissions.
- Review audit exceptions and report when they are resolved.
- Print paper audit forms.
Detailed information about how to use the LUFAS tool can be found on the Help Center.
How to Access LUFAS
Authorized users can access LUFAS by going to audit.ChurchofJesusChrist.org. You will be prompted to login with your Church Account username and password.
Once you have accessed LUFAS, you will be able to select which category of the audit you want to work on, including responses to audit questions as well as any action taken to correct exceptions. As you prepare to perform an audit, you may find it beneficial to review the information provided in various trainings, including familiarizing yourself with the meaning of any terms you may not know and the proper order for finishing the audit steps.
Audits for missions and recreational properties are performed using other auditing forms and do not use LUFAS.