Lesson Prepration Guide for "Church Auditing Department Report, 2023"

In this talk, Jared B. Larson, the Managing Director of the Church Auditing Department, presents the Church's auditing report for the year 2023. He discusses the principles guiding the Church's financial practices, the role of the Church Auditing Department, and the results of the audits conducted for the year.

Ideas for Opening the Lesson

Begin the lesson by asking class members to share their understanding of tithing and the use of Church funds.
Start by discussing the principles of financial stewardship in the Church and how it applies both to individual members and the Church as a whole.
Open the discussion by reading Doctrine and Covenants section 120 and discussing its implications for the Church's financial management.

Topics

Understanding the Council on the Disposition of the Tithes

The Council on the Disposition of the Tithes, as revealed in Doctrine and Covenants section 120, is composed of the First Presidency, the Quorum of the Twelve Apostles, and the Presiding Bishopric. They authorize the expenditure of Church funds.

Directed by revelation, as recorded in section 120 of the Doctrine and Covenants, the Council on the Disposition of the Tithes—composed of the First Presidency, the Quorum of the Twelve Apostles, and the Presiding Bishopric—authorizes the expenditure of Church funds.

What is the role of the Council on the Disposition of the Tithes?
How does Doctrine and Covenants section 120 guide the Church's financial decisions?
Why is it important that the expenditure of Church funds is authorized by this Council?
How does this practice reflect the principle of stewardship in the Church?
Can you think of any instances where understanding this process has strengthened your faith in the Church's use of funds?

Role and Independence of the Church Auditing Department

The Church Auditing Department is composed of credentialed professionals and operates independently of other Church departments. Its role is to perform audits to ensure the proper receipt and use of contributions, and the safeguarding of Church assets.

Church Auditing, which consists of credentialed professionals and is independent of all other Church departments and entities, has responsibility to perform audits for the purpose of providing reasonable assurance regarding contributions received, expenditures made, and safeguarding of Church assets.

Why is it important for the Church Auditing Department to be independent?
What are some of the responsibilities of the Church Auditing Department?
How does the Church Auditing Department help ensure the Church's financial integrity?
What does it mean that the Church Auditing Department provides "reasonable assurance"?
How does understanding the role of the Church Auditing Department influence your feelings about paying tithing?

Church's Adherence to Approved Budgets and Policies

The Church ensures that its financial practices align with approved budgets, accounting practices, and policies. The Church also follows the principles it teaches its members: living within a budget, avoiding debt, and saving for times of need.

Based upon audits performed, Church Auditing is of the opinion that, in all material respects, contributions received, expenditures made, and assets of the Church for the year 2023 have been recorded and administered in accordance with Church-approved budgets, accounting practices, and policies. The Church follows the practices taught to its members of living within a budget, avoiding debt, and saving against a time of need.

What principles guide the Church's financial practices?
Why is it important for the Church to live within approved budgets?
How does the Church's practice of avoiding debt reflect the principles it teaches its members?
What does it mean to save against a time of need, and how does the Church exemplify this principle?
How can we apply the Church's approach to financial management in our personal lives?

Additional Discussion Questions

What can we learn from the Church's financial practices?
Why is transparency in the Church's financial practices important?
How does the Church's financial management reflect its values and priorities?
What impact does the Church's financial management have on its ability to carry out its mission?
How does the Church's approach to financial management compare to financial practices in the world?
How can understanding the Church's financial practices strengthen our faith?
Why is it important to have faith in the Church's use of tithes and offerings?
How does the Church's financial management reflect its commitment to the law of consecration?
What role do we as members play in the Church's financial practices?
What assurances do we have that the Church uses our tithes and offerings wisely?