Ward/Branch Monthly Financial Report

The Ward/Branch Monthly Financial Report (MFR) is a report that is sent monthly to each unit of the Church outside of North America. The equivalent report used in North America is the Unit Financial Statement.


Underneath and to the left of the report title is number and name of the Unit , Stake/District, Region and currency relevant for the report.

Main Statement

For each item (row) there is a reference number. For cheques, this is simply the cheque number. Automatic debits such as Missionary payments or Distribution Centre charges will have reference numbers generated by the Church. Deposits have sequential reference numbers generated by MLS. All these reference numbers help to link transactions in MLS to the corresponding entries on the MFR.

For each item an amount is shown in one or more of the six funds that are shown as separate columns across the page. The final column is the Total. The six main funds are:

  1. Tithing
  2. Fast Offering
  3. Missionary
  4. Budget
  5. Physical Facilities
  6. Other


The beginning balances should exactly match the values on the Ending Balance line of the previous month’s MFR.

The values for Tithing and Fast Offering should be zero. This is because all deposits to these categories are immediately removed from the account by HQ, and all fast offering expenses are automatically reimbursed.


Each deposit that was entered into MLS in the period is listed, broken down by major category, with the Total for each deposit in the rightmost column.

  • Note that the deposit amounts in Missionary and Other may include categories such as Book of Mormon and Humanitarian Aid that are deposited into these categories but are immediately removed by HQ.


Each check that was entered into MLS during the statement period is listed.


This section contains other transactions such as:

  • The monthly sweeping of funds i.e. Tithing, Fast Offering, General Missionary, Book of Mormon, Humanitarian Aid, Temple Construction, and Perpetual Education.
  • Missionary Payments for each missionary serving a full-time mission from the unit. The first payment is made during the month the missionary enters the MTC.
  • The quarterly LUBA allocations
  • Distribution Centre and Family History Centre orders and other automatically billed charges (such as Telephone call charges).


This is the ending balance. It will reflect the sum of the Beginning Balance, plus Deposits, less Expenditures, plus/less Transfers.

This page was last modified on 23 March 2019, at 22:33.

Note: Content found in this wiki may not always reflect official Church information.