Reviewing Internal Records of Purchase (IROP)

Policy and Principles

All local unit expenditures are to be properly reviewed and approved by the unit leader. In order to improve efficiency, certain local unit expenditures made with Church entities or selected vendors have billings processed automatically. These automatic billings are included as expenditures in the requesting unit’s monthly Unit Financial Statement. For most of these expenditures, an Internal Record of Purchase (IROP) is generated and sent to the local unit as an e-Doc that is accessible in MLS.

Local unit leaders are to review Unit Financial Statements each month and sign them representing that all transactions appear appropriate. The unit leader should ensure that each automatic charge made to their statement is reasonable. This may include reviewing the IROP in MLS that supports the charge. For LDS Family Services billings (in the United States) and for Missionary Support Fund charges, no IROP is created, but reference information is included in the Unit Financial Statement. The leader should determine the reasonableness of such charges and call LDS Family Services or Unit Clerk Support if there are any questions.

MLS Procedures

• The leader reviews the monthly Unit Financial Statement obtained from MLS and determines the propriety of all expenditures, including those automatically charged to the unit.
• If there is any question on an automated charge, the leader should review the related details, including the IROP in MLS.
• To locate an IROP in MLS, do the following:
  
  1. On the MLS menu bar, click Finance.
  2. Click Finance Statements.
  3. Click on the Internal Record of Purchase folder. From the list that appears, click on the IROP that corresponds to the charge on the monthly Unit Financial Statement.
     Note: The user can also search for a specific record by typing a keyword in the search field at the top of the screen.
• For questions about LDS Family Services billings in the United States, the unit leader should call the LDS Family Services billings group at 1-855-537-1000.
• For questions about Missionary Support Fund billings, the unit leader should call 1-855-537-4357.
• The local unit leader should sign the monthly statement only after he is comfortable with all charges.