Resolving Discrepancies on Donations

Policy and Principles

“Contribution envelopes should be opened and verified on Sunday, except during tithing declaration, when they are opened and verified on the day they are received. Two persons—a member of the bishopric and a clerk, or two members of the bishopric—open each envelope together to verify that the funds enclosed are the same as the amount written on the Tithing and Other Offerings form. If the funds and the written amount differ, the contributor should be contacted as soon as possible to resolve the difference” (General Handbook: Serving in The Church of Jesus Christ of Latter-day Saints [2020], 34.6.2, ChurchofJesusChrist.org).

STEP 1

Contribution envelopes should be opened and verified on Sunday, except during tithing declaration, when they are opened and verified on the day they are received.

STEP 2

Two persons—a member of the bishopric and a clerk, or two members of the bishopric—open each envelope together to verify that the funds enclosed are the same as the amount written on the Tithing and Other Offerings form (tithing slip).

STEP 3

If the funds and the written amount differ, the contributor should be contacted as soon as possible to resolve the difference.

Procedures

If the amount written on the form is different from the amount of the funds received, contact the donor as soon as possible to resolve the discrepancy. If the donor cannot be contacted right away, do the following:

1. After the discrepancy has been verified by the bishopric members or clerk, write it on the donation form.
2. Sign the donation form, and have the other bishopric member or clerk do the same, showing that the discrepancy has been witnessed by two individuals.
3. Tell the bishop about the discrepancy.
4. Enter the amount of the funds and for what categories the member contributed to. For example, if a Tithing and Other Offerings form lists $100 in tithing and $50 in fast offerings but the actual amount received from the donor is $125, the donor’s fast offerings donation will be changed to $25 and tithing will remain at $100. Tithing will only be changed if there is not another category to adjust. Tithing will be the last category adjusted if there are other category choices.
5. Record and deposit the funds following your approved local process.
6. Tell the member about the discrepancy as soon as possible, providing any supporting documentation.

To successfully resolve discrepancies, it is essential that you follow the companionship principle when opening envelopes and verifying donations.