Spending and Reimbursement


19.1 Introduction

Procedures have been established to ensure that Church resources are handled properly in ERC operations. The following is an overview of how finances are handled in ERS centers.

Center expenses are paid using the following methods:

  • Purchasing cards
  • Order through Church Distribution
  • Personal expenses (use sparingly)

Personal credit cards should not be used for ERC purchases, and Church-issued cards should not be used for personal expenses. The Church does not reimburse for late fees or interest. As exceptions arise, contact your MFO.

Receipts are submitted for each item or service purchased. If a receipt is lost, or if point-of-purchase documentation is not provided, the cardholder either attests for the purchase with a signed memorandum or adds the item to a purchasing card transaction log. The memorandum or log copy must show*:

  • Merchant name and address
  • Items or services provided
  • Purpose
  • Date
  • Location
  • Purchase amount and applicable sales tax

This signed, backup memorandum is subsequently signed by the cardholder’s supervisor/manager in order to be considered a valid document.

* When purchasing minor items with cash (e.g. toll booths, vending machines, etc.) details may be limited, provide as much detail as possible.



19.2 Purchasing Cards

Purchasing cards are used for business related expenses only. Some acceptable expenses include travel, supplies, and other approved expenditures.

When purchasing cards are used for meals, receipts or expense-report comments must include 1) the business purpose of the meal and 2) the names of all those who participated in the meal. If a large group participates in the meal (10 or more individuals) a description of the group involved can be substituted for the names of each individual.

Purchasing cards may be used to pay bills or make purchases online, but appropriate receipt printouts or bills should be included. Purchasing cards can also be used for automatic bill pay. Paid staff may contact your operations finance office with questions.

Purchases cards have monthly and single transaction limits. Purchase transactions should not be split to avoid the single transaction limit. For temporary increases, contact Welfare Finance.

Cardholders with a card issued in their own name should not use other cards (PC-1, PC-2, etc.) for purchases made in their behalf when they are the approver of those cards.

ERCs should not have any vendor-issued club cards or credit cards in the Church’s name (for example,American Express, Visa, Chevron, Office Max, Sam’s Club, or Costco cards). Any such existing cards should be canceled.

Requesting a Purchasing Card (paid staff only)

If you do not yet have a purchasing card, fill out the purchasing card application form. Submit the form to ERS headquarters.

Submitting Monthly Statements

The Church uses BAML Works to review, approve, dispute, and code purchasing card transactions. A user name and password for this site is e-mailed to you when the card is issued.

The purchasing card statement closes on the 25th day of each month (or the business day closest to the 25th). Electronic statements are available the day after the close. All approved expense reports and receipts should be emailed to the GSC/Accounting Office by the 10th day of the following month.

Cards with transactions not reviewed and coded on BAML Works may be reduced to a $1 purchase limit until corrected.

For log-in questions, contact Greg at JensenGL@ldschurch.org.

19.3 Order through Church Distribution

The Church Distribution Center is available to help you get the Church supplies that you need, such as manuals, pamphlets, videos, and training materials. Use the Church Distribution site for information on how to order.

Internal Record of Purchase (IROP)

When ordering goods or services from a Church-related supplier, an Internal Record of Purchase (IROP) is generated. A copy is also sent to the operations finance office. IROPs are processed similarly to invoices received from outside vendors.

When the ERC receives the IROP, follow these procedures:

  • Attach the IROP to the matching shipping document or other document accompanying the receipt of goods.
  • Use the red Accounts Payable stamp and fill out the billing code (see Account Codes).
  • Have someone other than the person who authorized the purchase initial and date “receipt of goods verified” and “prices, extensions, footings.”
  • Have the ERC manager sign and date “payment authorization.”
  • Send all documents to the operations finance office for processing.

19.4 Personal Expense Reimbursements (use sparingly)

Most ERC expenses are paid for using a BAML purchase card or ordering directly through Church Distribution. In rare instances, staff members may need to use personal checks, cash, or cards to pay for ERC expenses.

For Church employees, most personal reimbursements for mileage and other expenses are entered into the BAML Works system. The reimbursements are included on the monthly expense report and must also be coded, reviewed, approved, and signed off. They are part of the expense report that is emailed to the GSC/Accounting Office.

NOTE: Online approver sign-off only takes place after a cardholder has submitted a cardholder-signed expense report and receipts (either physically or electronically) to the approver. Under no circumstances should online approver sign-off take place without the associated expense report and receipts being reviewed. Email notification from Global Card Services indicating that there are "tasks to perform" is not sufficient reason for online approver sign-off to take place.

19.5 Expenses and Chart of Accounts

Record and Submit Expenses/Invoices Accurately and Timely

It is imperative that expenses are recorded accurately and submitted timely. All expenses should be submitted as soon as possible, usually within a couple days of receipt, to ensure timely payment and avoid unnecessary finance charges, allowing the Church to maintain good relationships with vendors

If there is a question which account code should be used for an expense please refer to the Chart of Accounts. After consulting the Chart of Accounts, if the question still exists please contact the Global Service Center at (800) 453-3860, extension 2-4357.

Email signed expense reports and receipts to the appropriate office below for further processing:


   Cardholder unit                                        Accounting Office

Bishops Storehouses/HSCs                                 GSC at RE-Wel-OpsFinance1@ldschurch.org

Canneries                                                           GSC at RE-Wel-OpsFinance1@ldschurch.org

Deseret Dairy, Soap, Bakery                                Deseret Dairy Office

Deseret Industries Development                         Region Accountant and weldids@ldschurch.org

Deseret Industries Stores/Regional Offices         Region Accountant and weldipcard@ldschurch.org

Deseret Industries Manufacturing                       Deseret Industries Manufacturing Office

Deseret Meat                                                      Deseret Meat Office

Deseret Mill & Pasta and Grain                            Deseret Mill Office    

Deseret Transportation                                       Utah BCS Office

Employment Resource Services                           GSC at RE-Wel-OpsFinance3@ldschurch.org

Farms                                                                 GSC at RE-Wel-OpsFinance4@ldschurch.org

Humanitarian Center                                           Humanitarian Center Office

LDS Family Service Offices                                   GSC at RE-Wel-OpsFinance@ldschurch.org

Canada Storehouses/HSCs                                  GSC at RE-Wel-OpsFinance1@ldschurch.org

Canada Employment Resource Services               GSC at RE-Wel-OpsFinance3@ldschurch.org

Headquarters Employees and All others              Headquarters Finance Office

Chart of Accounts

The Chart of Accounts lists the current accounting codes and their definitions in use by ERS. The current chart can be found here.


Exhibit A: Create and Run a BAML Expense Report