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CUBS additional clarification

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The following information provides additional clarifications for clerks in stakes and wards that transitioned to the new Church Unit Banking Services (CUBS) financial system on October 24, 2010. It was transmitted to affected units via an MLS message on 26 October 2010.

Ward Missionary balances

Issue: The balance of the Ward missionary subcategory does not match the balance before the CUBS transition.

  1. The balances in each of the prior ward MLS missionary subcategories were combined and transferred to the Ward Missionary subcategory.
  2. Missionary commitment expenses for October ($400 per active missionary) were already transferred to headquarters on October 5th. Your MLS data reflects this. This needs to be taken into account when you restore the balances for the unit subcategories for these ward missionaries.

For example, if your ward has six missionaries serving and the combined balance of all ward missionary subcategories and unit subcategories is $4,000, after transitioning to CUBS, the total in the ward missionary subcategory is now $1,600, because the October 5th transfer of $2,400 (6 x $400) also occurred. If you had a missionary subcategory with a balance of $800 before CUBS, you would now make a transfer of $400 from Ward Missionary subcategory to the specific unit subcategory for that missionary.

Ward Missionary subcategories before CUBS transition Ward Missionary subcategories after CUBS transition (Note that $400 per missionary was already deducted for October) Ward Missionary subcategories after transfers made by clerk
Ward Missionary: $2,000 Ward Missionary: $1,600 Ward Missionary: $2,000
Ward Missionary Elder Jones: $600 Jones, Joshua John: $0 Jones, Joshua John: $200
Ward Missionary Elder Martin: $200 Martin, Mike: $0 Martin, Mike: $-200*
Ward Missionary Elder Griffin: $0 Griffin, Michael Reece: $0 Griffin, Michael Reece: $-400*
Ward Missionary Elder Richardson: $1,000 Richardson, James Brian : $0 Richardson, James Brian: $600
Ward Missionary Elder Cressler: -$200 Cressler, Thomas: $0 Cressler, Thomas: $-600*
Ward Missionary Elder Rowe: $400 Rowe, Kyle Cameron: $0 Rowe, Kyle Cameron: $0
Total: $4,000 Total: $1,600 ($2,400 difference due to Oct missionary expenses being taken out) Total: $1,600
  • Negative balances indicate that the contributions to that missionary’s expenses are not current.


After the transition to CUBS, most budget categories have zero balances. This is expected. All budget categories have zero balances except the Budget: Administration sub-category.

Issue: The budget allocation subcategory is a negative number

CUBS standardized the budget subcategories that are used by units. All of the existing expenses were reassigned to the Budget: Administration subcategory. Also, because the unit’s budget is a dollar amount that will be transferred into the unit each quarter, it was required that all of the budgets be set to zero for wards and branches.

In MLS, the following new budget subcategories were created under budget:

  • Curriculum
  • Distribution Center Charges
  • Elders Quorum
  • High Priests Group
  • Library
  • Other
  • Primary
  • Relief Society
  • Single Adults
  • Sunday School
  • Young Men
  • Young Women

Notice that any of your old budget sub-categories that ever had income from donations are still listed under Budget Allocations. They will currently show a balance from these donations. For example, if you had an old Budget category called BU-YOUTH CONFERENCE, it will show a balance of $40 because a donation was made into that category sometime over the last four years.

If you sum all of your old budget subcategories and the Budget Allocations subcategory, you’ll see that they equal zero. You SHOULD NOT use these old budget categories for new expenses. To set these balances of the old budget subcategories to zero you need to transfer these balances from the old subcategories to Budget Allocations. After doing this for all old budget subcategories it should equal zero.

Issue: Can I create new Unit Budget Subcategories?

Sometimes the categories that you had set up previously don’t match the new ones that were created by CUBS. For example, in your unit you may have assigned separate budgets to the Deacons, Teachers, and Priests quorums. In the new system, the sub-categories created by individual units have been rolled up to the sub-categories defined above (“Young Men.”) To add subcategories under any of the Budget subcategories, use the Add/Remove Categories menu option. However, PLEASE NOTE THAT SUB-CATEGORIES ADDED BY THE UNIT WILL ROLL UP TO THE SYSTEM DEFINED CATEGORIES ON THE MONTHLY FINANCIAL REPORT.

Issue: Can I write checks with no Budget?

Most wards and branches will start with a negative or zero balance. (If checks were written after October 17, or distribution center charges occurred in October, they now show in MLS, creating a negative balance). Stakes will now send their wards a check for their portion of their budget left for the year. Until this happens, wards can still write checks and code expenses to the appropriate budget subcategory. Wards may show a negative balance until they receive the budget check from the stake.

After a ward receives and deposits the check from the stake, the budget category in the ward should be positive at all times.

Issue: How do I allocate the budget?

The first budget allocation should come from the stake as a check made out to the ward or branch. Subsequent budget allocations will come quarterly through CUBS. Budget allocations will be posted directly to the Budget Allocations sub-category. The unit can then create transfers to each of your budget subcategories in order to track budgets for each subcategory. Any amount not used at the end of the quarter stays in the subcategory, including year-end.

After the transition to CUBS, all of the balances in previous budget categories will be set to zero. Wards will need to transfer budget (once they receive it from the stake) back to the new subcategory. For example, if the Primary had $1,000 left in their budget with pre CUBS MLS, you may want to transfer back $1,000 to the new Budget subcategory “Primary” or to a different subcategory, as desired. For example, the ward leadership may decide that Primary doesn’t need that much for the rest of the year and assign $500 to Young Women and $500 to Primary. Units may want to refer back to old budget reports to decide how much to assign to each subcategory.


  • Prior the CUBS transition, units were instructed to print their income and expenses reports. If you did not print these prior reports, DO NOT RESTORE AN OLD MLS BACKUP FILE.
  • Budget balances will not be set back to zero again; the balance will be a running balance going forward based on budget allocations received and expenses written against the budget category.
  • Do not transfer previously recorded expenses from Budget: Administration. You may be tempted to adjust all of the old expenses to the new Budget subcategories. THIS IS NOT RECOMMENDED. Doing so will not allow you to have an accurate picture of correct running balances.
  • With the new system, you are required to enter check numbers when entering donation checks in MLS.

Distribution Center charges and other expenses coming from CUBS

Distribution center expenses will post to units automatically. Units can charge this against a specific subcategory other than Budget: Distribution Center Charges by transferring the expense the appropriate subcategory. For example, if the Primary President went to the distribution center to pick up some primary supplies and charged it to the ward, an expense would be charged to the unit through MLS. The clerk would then transfer the expense to Budget: Primary instead of the default Budget: Distribution Center Charges.

See also