1. H. David Burton, “These Are the Times,” December 1, 2009, Brigham Young University, Provo, Utah, transcript, https://speeches.byu.edu/talks/h-david-burton_times-2/.

2. Because this article focuses on the group tasked with making decisions relating to Church finances, it will touch only incidentally on the principles and history of Church finances themselves.

3. See “Revelation, 4 February 1831 [D&C 41],” in Documents, Volume 1: July 1828–June 1831, ed. Michael Hubbard MacKay and others, The Joseph Smith Papers (Salt Lake City: Church Historian’s Press, 2013), 241–45, http://www.josephsmithpapers.org/paper-summary/revelation-4-february-1831-dc-41/1#historical-intro.

4. “Revelation, 9 February 1831 [D&C 42:1–72],” in MacKay and others, Documents, Volume 1, 245–56, http://www.josephsmithpapers.org/paper-summary/revelation-9-february-1831-dc-421-72/3#historical-intro.

5. See Sherilyn Farnes, “A Bishop unto the Church: D&C 41, 42, 51, 54, 57,” in Revelations in Context: Stories behind the Sections of the Doctrine and Covenants, ed. Matthew MacBride and James Goldberg (Salt Lake City: The Church of Jesus Christ of Latter-day Saints, 2016), 77–83, https://history.lds.org/article/doctrine-and-covenants-edward-partridge?lang=eng; and “Minutes, circa 3–4 June 1831,” in MacKay and others, Documents, Volume 1, 317–27, http://www.josephsmithpapers.org/paper-summary/minutes-circa-3-4-june-1831/2.

6. See “Revelation, 4 December 1831–A [D&C 72:1–8],” in Documents, Volume 2: July 1831–January 1833, ed. Matthew C. Godfrey and others, The Joseph Smith Papers (Salt Lake City: Church Historian’s Press, 2013), 146–50, http://www.josephsmithpapers.org/paper-summary/revelation-4-december-1831-a-dc-721-8/1. Because Whitney was directed to report his affairs to Partridge, it could be concluded that Partridge served as the first “Presiding Bishop” of the Church. Regarding the historical confusion over Partridge’s possible role as Presiding Bishop, J. Reuben Clark Jr. observed, “I think one of the things that has confused us on this question of Presiding Bishop is this: Brother Partridge as the first Bishop and as the Bishop in charge in Zion—that is to say, Jackson County, Missouri, speaking generally of Missouri—was given certain exceptional functions with reference to handling of the law of consecration, and they were apparently special delegations.” Remarks to the Twelve, April 8, 1943, 1, box 188, 3:13, J. Reuben Clark Jr. Papers, L. Tom Perry Special Collections, Harold B. Lee Library, Brigham Young University, Provo, Utah (hereafter cited as JRC Papers). The term “Presiding Bishop” does not appear in historical documents until the April 1847 general conference. See Journal History of the Church, April 6, 1847, 1, Church History Library, The Church of Jesus Christ of Latter-day Saints, Salt Lake City (chronology of typed entries and newspaper clippings, 1830–present), microfilm copy in Harold B. Lee Library, Brigham Young University, Provo, Utah https://dcms.lds.org/delivery/DeliveryManagerServlet?dps_pid=IE292116.

7. See Dale Beecher, “The Office of Bishop,” Dialogue: A Journal of Mormon Thought 15 (Winter 1982): 103–15.

8. “Joseph Smith Documents Dating from July 1831 through January 1833,” in Godfrey and others, Documents, Volume 2, xxv; “Revelation, 12 November 1831 [D&C 70],” in Godfrey and others, Documents, Volume 2, 140–41, http://www.josephsmithpapers.org/paper-summary/revelation-12-november-1831-dc-70/1#historical-intro.

9. “Revelation, 1 March 1832 [D&C 78],” in Godfrey and others, Documents, Volume 2, 197–200, http://www.josephsmithpapers.org/paper-summary/revelation-1-march-1832-dc-78/1#historical-intro.

10. See “Note, 8 March 1832,” in Godfrey and others, Documents, Volume 2, 201–4, http://www.josephsmithpapers.org/paper-summary/note-8-march-1832/1#historical-intro; for a brief history of the development of the First Presidency, see Mark L. Staker, “Sharing Authority: Developing the First Presidency in Ohio,” in A Firm Foundation: Church Organization and Administration, ed. David J. Whittaker and Arnold K. Garr (Provo, Utah: Religious Studies Center, Brigham Young University; Salt Lake City: Deseret Book, 2011), 115–38.

11. “Minutes, 26–27 April 1832,” 24–25, in Godfrey and others, Documents, Volume 2, 229–33, http://www.josephsmithpapers.org/paper-summary/minutes -26-27-april-1832/1#historical-intro; “Revelation, 26 April 1832 [D&C 82],” in Godfrey and others, Documents, Volume 2, 233–37, http://www.josephsmithpapers.org/paper-summary/revelation-26-april-1832-dc-82/1#historical-intro.

12. See “Letter to Church Leaders in Jackson County, Missouri, 21 April 1833,” 32–36, in Documents, Volume 3: February 1833–March 1834, ed. Gerrit J. Dirkmaat and others, The Joseph Smith Papers (Salt Lake City: Church Historian’s Press, 2014), 64–70, http://www.josephsmithpapers.org/paper-summary/letter-to-church-leaders-in-jackson-county-missouri-21-april-1833/4; “Letter to Edward Partridge, 2 May 1833,” in Dirkmaat and others, Documents, Volume 3, 71–77, http://www.josephsmithpapers.org/paper-summary/letter-to-edward-partridge-2-may-1833/1; and “Letter to Church Leaders in Jackson County, Missouri, 25 June 1833,” in Dirkmaat and others, Documents, Volume 3, 147–58, http://www.josephsmithpapers.org/paper-summary/letter-to-church-leaders-in-jackson-county-missouri-25-june-1833/1.

13. See “Revelation, 23 April 1834 [D&C 104],” in Documents, Volume 4: April 1834–September 1835, ed. Matthew C. Godfrey and others, The Joseph Smith Papers (Salt Lake City: Church Historian’s Press, 2016), 19–22, http://www.josephsmithpapers.org/paper-summary/revelation-23-april-1834-dc-104/1#historical-intro. For a detailed overview of the United Firm, see Max H Parkin, “Joseph Smith and the United Firm: The Growth and Decline of the Church’s First Master Plan of Business and Finance, Ohio and Missouri, 1832–1834,” BYU Studies 46, no. 3 (2007): 5–66.

14. For a brief history of the development of the high council system, see Joseph F. Darowski, “Seeking After the Ancient Order: Conferences and Councils in Early Church Governance, 1830–34,” in Whittaker and Garr, Firm Foundation, 97–113.

15. For an overview on how high councils replaced the United Firm, see Parkin, “Joseph Smith and the United Firm,” 33–34.

16. “Minutes and Discourse, circa 7 July 1834,” in Godfrey and others, Documents, Volume 4, 74–76, http://www.josephsmithpapers.org/paper-summary/minutes-and-discourse-circa-7-july-1834/2#historical-intro.

17. “Minutes, 24 September 1834,” 74–76, in Godfrey and others, Documents, Volume 4, 171–76, http://www.josephsmithpapers.org/paper-summary/minutes-24-september-1834/1#historical-intro.

18. “Minutes, 21 April 1838,” in Documents, Volume 6: February 1838–August 1839, ed. Mark Ashurst-McGee and others, The Joseph Smith Papers (Salt Lake City: Church Historian’s Press, 2017), 109–12.

19. See “Recommendation for Edward Partridge and Isaac Morley, 1 June 1835,” in Godfrey and others, Documents, Volume 4, 322–25, http://www.josephsmithpapers.org/paper-summary/recommendation-for-edward-partridge-and-isaac-morley-1-june-1835/1#historical-intro; “Minutes, 14 September 1835,” in Godfrey and others, Documents, Volume 4, 412–15, http://www.josephsmithpapers.org/paper-summary/minutes-14-september-1835/1#historical-intro; and “Minutes, 2 April 1836,” in Documents, Volume 5: October 1835–January 1838, ed. Brent M. Rogers and others, The Joseph Smith Papers (Salt Lake City: Church Historian’s Press, 2017), 222–24; see also “Journal, 1835–1836,” April 2, 1836, in Journals, Volume 1: 1832–1839, ed. Dean C. Jesse, Mark Ashurst-McGee, and Richard L. Jensen, The Joseph Smith Papers (Salt Lake City: Church Historian’s Press, 2008), 217–19, http://www.josephsmithpapers.org/paper-summary/journal-1835-1836/194.

20. “Revelation, 26 April 1838 [D&C 115],” in Ashurst-McGee and others, Documents, Volume 6, 112–18, http://www.josephsmithpapers.org/paper-summary/revelation-26-april-1838-dc-115/1; see also “Minutes, 21 April 1838,” in Ashurst-McGee and others, Documents, Volume 6, 109–12.

21. Alexander L. Baugh, “Joseph Smith in Northern Missouri, 1838,” in Joseph Smith, the Prophet and Seer, ed. Richard Neitzel Holzapfel and Kent P. Jackson (Provo, Utah: Religious Studies Center, Brigham Young University, 2010), 310; see also Steven C. Harper, “The Tithing of My People: D&C 119, 120,” in Revelations in Context, 250–55, https://history.lds.org/article/the-tithing-of-my-people?lang=eng.

22. See “Revelation, 8 July 1838—C [D&C 119],” in Ashurst-McGee and others, Documents, Volume 6, 183–87.

23. “Revelation, 8 July 1838–C [D&C 119],” 187–88. At this point in Church history, “tithes” or “tithing” referred to any amount of resources that were consecrated. Harper, “Tithing of My People,” 251.

24. See “Revelation, 8 July 1838—C [D&C 119],” 186–87.

25. “Revelation, 8 July 1838–D [D&C 120],” in Ashurst-McGee and others, Documents, Volume 6, 190.

26. See “Revelation, 8 July 1838–D [D&C 120],” 190.

27. “Minutes, 26 July 1838,” in Ashurst-McGee and others, Documents, Volume 6, 207–8.

28. Quinn, “Evolution of the Presiding Quorums,” 29–30; Robert Bruce Flanders, Nauvoo: Kingdom on the Mississippi (Urbana: University of Illinois Press, 1975), 119–24.

29. Steven C. Harper and other staff members working on the Joseph Smith Papers Project indicated that they do not have any information about the council after the July 1838 meeting. Personal correspondence, March 13, 2017.

30. For an in-depth history of the development of the Quorum of the Twelve from 1835 to 1841, see Ronald K. Esplin, “The Emergence of Brigham Young and the Twelve to Mormon Leadership, 1830–1841” (PhD diss., Brigham Young University, 1981; Provo, Utah: BYU Studies, 2006).

31. “Conference Minutes,” Times and Seasons 2 (September 1, 1841): 521–22. See also Quinn, “Evolution of the Presiding Quorums,” 29–30.

32. For example, see Joseph Smith Jr., History of The Church of Jesus Christ of Latter-day Saints, ed. B. H. Roberts, 2d ed., rev., 7 vols. (Salt Lake City: Deseret Book, 1971), 7:250–51, 358–59; see also “An Epistle of the Twelve,” Times and Seasons 5 (August 1844): 618–20; and “An Epistle of the Twelve,” Times and Seasons 6 (January 1845): 779–80.

33. Brigham Young, in Journal of Discourses, 26 vols. (Liverpool: F. D. Richards, 1855–56), 8:170, as quoted in Leonard J. Arrington, Great Basin Kingdom: Economic History of the Latter-Day Saints, 1830–1900 (Lincoln: University of Nebraska Press, 1966), 141; see also 133–42.

34. In addition to Arrington’s Great Basin Kingdom, for a brief summary of financial management from 1844 to the late 1800s, see Beecher, “Office of Bishop,” 109–12. For an in-depth study of the relationship between the First Presidency and the Presiding Bishopric during Brigham Young’s and John Taylor’s presidencies, see Donald Gene Pace, “The LDS Presiding Bishopric, 1851–1888: An Administrative Study” (master’s thesis, Brigham Young University, 1978), 113–58. One reason the Twelve were not regularly involved in financial affairs was simply because they were rarely together in Salt Lake City due to their various mission and settlement assignments. When they were in Salt Lake, Brigham Young did involve them inasmuch as they were available. See Leonard J. Arrington and Ronald K. Esplin, “The Role of the Council of the Twelve during Brigham Young’s Presidency of The Church of Jesus Christ of Latter-day Saints,” Task Papers in LDS History, no. 31 (Salt Lake City: Historical Department of The Church of Jesus Christ of Latter-day Saints, 1979), 38–40, 51–52, 55–57.

35. The decision was reversed a decade later. See Pace, “LDS Presiding Bishopric, 1851–1888,” 148–56; and Journal History of the Church, April 2, 1896, 2–9, https://dcms.lds.org/delivery/DeliveryManagerServlet?dps_pid=IE369693; April 12, 1897, 2–3, https://dcms.lds.org/delivery/DeliveryManagerServlet?dps_pid=IE508289; December 15, 1897, 2, https://dcms.lds.org/delivery/DeliveryManagerServlet?dps_pid=IE449496.

36. See previous note and Thomas G. Alexander, “Church Administrative Change in the Progressive Period, 1898–1930,” in Whittaker and Garr, Firm Foundation, 295–99.

37. For information about Clawson’s work and changes to the Church’s financial system, see Alexander, “Church Administrative Change,” 296–97; and Boyd Payne, “Rudger Clawson’s Report on LDS Church Finances at the Turn of the Twentieth Century,” Dialogue 31 (Winter 1998): 165–79.

38. See Charles W. Nibley, “The ‘Mormon’ Finance System,” Improvement Era 16 (July 1913): 942; and Payne, “Rudger Clawon’s Report,” 165–79.

39. Minutes of meeting, April 8, 1943, box 188, 3:17–18, JRC Papers.

40. See Thomas G. Alexander, Mormonism in Transition: A History of the Latter-day Saints, 1890–1930 (Urbana: University of Illinois Press, 1986), 100–101, 105. For a specific example of Joseph F. Smith on finances, see “Statement by the First Presidency,” 81st Annual Conference of the Church of Jesus Christ of Latter-day Saints (Salt Lake City: Deseret News, 1911), 130.

41. “President Joseph F. Smith,” Eighty-Ninth Semi-annual Conference of the Church of Jesus Christ of Latter-day Saints (Salt Lake City: Deseret News, 1918), 2.

42. Revelation, November 1, 1918, to Joseph F. Smith, transcript, box 188, 3:34, JRC Papers.

43. There were two active high councils when the 1838 revelation was given, one in Far West and one in Adam-ondi-Ahman. (The high council in Kirtland seems to have effectively been dissolved amid the general migration from Kirtland to Far West.) There were also three bishops in the Church: Edward Partridge (in Far West), Newel Whitney (en route from Kirtland to Missouri), and Vinson Knight (serving as acting bishop in Adam-ondi-Ahman until Whitney arrived). See “Ecclesiastical Organizational Charts,” The Joseph Smith Papers, http://www.josephsmithpapers.org/back/ecclesiastical-organizational-charts-1830-1839.

44. Just as with the 1838 revelation, this portion of the 1918 revelation seems to be simply a codification of then current understanding. Six years earlier, Joseph F. Smith had explained that “the Lord has revealed how this means [tithing] shall be cared for, and managed; namely, by the Presidency of the Church and the High Council of the Church; (that is, the Twelve Apostles), and the Presiding Bishopric of the Church.” “President Joseph F. Smith,” Eighty-Second Annual Conference of the Church of Jesus Christ of Latter-day Saints (Salt Lake City: Deseret News, 1912), 6. Since Joseph F. Smith received his revelation six years after this statement, it may be that the Church leaders had assumed that only general involvement by these three governing bodies in Church finances was necessary to fulfill the divine mandate, instead of a regularly constituted council that approved all financial matters.

45. For a summary of the gathering to Zion from Joseph Smith’s time to the early twentieth century, see David M. Morris, “The Rhetoric of the Gathering and Zion: Consistency through Change 1831–1920,” International Journal of Mormon Studies 1 (2008): 154–71.

46. Doctrine and Covenants (Kirtland, Ohio: F. G. Williams and Co., 1835), 84, in Revelations and Translations, Volume 2: Published Revelations, ed. Robin Scott Jensen, Richard E. Turley Jr., and Riley M. Lorimer, The Joseph Smith Papers (Salt Lake City: Church Historian’s Press, 2011), 395, http://www.josephsmithpapers.org/paper-summary/doctrine-and-covenants-1835/92.

47. In addition to the sources listed in note 35, see Edward Leo Lyman, “Succession by Seniority: The Development of Procedural Precedents, in the LDS Church,” Journal of Mormon History 40 (Spring 2014):131–33.

48. During a meeting of the First Presidency and Quorum of the Twelve on April 8, 1943, Joseph Fielding Smith mentioned briefly that he had found the revelation and delivered it to President Grant. Until that meeting, J. Reuben Clark Jr., who was in the First Presidency, had no knowledge of the revelation. Later that day, Elder Smith gave a transcript of the revelation to President Clark and explained its provenance. See J. Reuben Clark Jr., Diary, April 8, 1943, addendum box 13, JRC Papers; also see Remarks to the Twelve, April 8, 1943, 21; and notations on Revelation, November 1, 1918, JRC Papers.

49. See Alexander, Mormonism in Transition, 119–20.

50. See D. Michael Quinn, J. Reuben Clark: The Church Years (Provo, Utah: Brigham Young University Press, 1983), 251–71.

51. Presumably the budget was based on saved tithing funds and some estimated income for the coming year. For a summary of the budget initiative, see Quinn, J. Reuben Clark: The Church Years, 271–72.

52. See Remarks to the Twelve, April 8, 1943, 1–12. An outgrowth of his study was a pamphlet published by the Church News: J. Rueben Clark Jr., “The United Order and Law of Consecration as Set Out in the Revelations of the Lord.” See also Quinn, J. Reuben Clark: The Church Years, 272–73, which states that President Grant brought up the financial management structure that had been in place for about sixty years, since the 1880s when the Presiding Bishopric had received control of Church finances during the polygamy raids.

53. Clark, Diary, March 8, 1942, addendum box 12, JRC Papers; typescript of entry in box 188, 3:1, JRC Papers.

54. Clark, Diary, typescript of entry in box 188, 3:1, JRC Papers. President Clark excluded welfare resources from the council’s jurisdiction because the revelation used the term tithing, which he interpreted to mean as it was defined in 1943 (10 percent of income), not as it was defined in 1838 (all freewill offerings).

55. Remarks to the Twelve, April 8, 1943, 1.

56. Remarks to the Twelve, April 8, 1943, 12–13.

57. First Presidency Memorandum, May 7, 1943, 16, box 88, 3:91, JRC Papers.

58. Remarks to the Twelve, April 8, 1943, 15.

59. Remarks to the Twelve, April 8, 1943, 22.

60. Clark, Diary, April 15 and 28, 1943, addendum box 13.

61. See Remarks to Council, April 29, 1943, 1–14, box 188, 3:35–48, JRC Papers.

62. In his diary entry for Monday, May 17, Clark noted, “LeGrand Richards—Told him that tomorrow we would have three members of the Twelve with us; that [?] should be provided for them; that recipts [sic] would be reported to the First Presidency only; that Bro Evans would keep the minutes which we would have read at the beginning of each meeting; that P.B.O. might have copy of minutes.” Addendum box 13, JRC Papers. Clark’s office diary shows that up to August of 1943, each Tuesday at 10:00 a.m., the First Presidency had a meeting with the Presiding Bishopric. Beginning with the entries for August 17, 1943, the meeting’s name was changed to “Com. on Expenditures.” Clark, Diary, addendum box 13.

63. “President J. Reuben Clark, Jr.,” One Hundred Fourteenth Semi-annual Conference of the Church of Jesus Christ of Latter-day Saints (Salt Lake City: The Church of Jesus Christ of Latter-day Saints, 1943), 12 (cf. pp. 10–14).

64. Minutes of meeting, March 31, 1944, 1, box 188, vol. 3, loose-leaf papers, JRC Papers.

65. Minutes of meeting, March 31, 1944, 8. When the council met in April 1943, President Clark explained that the budget had already been set and was being followed; hence the council was ratifying an already implemented budget. This meeting in 1944 is presumably the first meeting when the council considered the budget before it was implemented.

66. See minutes of meeting, March 31, 1944, 1.

67. “President J. Reuben Clark, Jr.,” One Hundred Fourteenth Annual Conference of the Church of Jesus Christ of Latter-day Saints (Salt Lake City: The Church of Jesus Christ of Latter-day Saints, 1944), 19.

68. “President J. Reuben Clark, Jr.,” One Hundred Nineteenth Annual Conference of the Church of Jesus Christ of Latter-day Saints (Salt Lake City: The Church of Jesus Christ of Latter-day Saints, 1949), 123.

69. For a discussion of the Church financial reports, see Samuel D. Brunson, “The Present, Past, and Future of LDS Financial Transparency,” Dialogue 48 (Spring 2015): 1–44.

70. Variations continued to appear even after the “standardizations” of 1960 and 1992. For examples, see “Symposium Focuses on the Missouri Experience,” Ensign 21 (May 1991): 108; LaRene Porter Gaunt, “Edward Hunter: Generous Pioneer, Presiding Bishop,” Ensign 34 (July 2004): 50; and “Doctrine and Covenants 117–20,” in Doctrine and Covenants and Church History Study Guide for Home-Study Seminary Students (Salt Lake City: The Church of Jesus Christ of Latter-day Saints, 2017), 471.

71. See Francis M. Gibbons, Ezra Taft Benson: Statesman, Patriot, Prophet of God (Salt Lake City: Deseret Book, 1996), 249; and Tad Walch, “Mormon Leader Shares Details on LDS Church Finances,” Deseret News, March 2, 2018, https://www.deseretnews.com/article/865696504/Mormon-leader-shares-information-about-LDS-Church-finances.html.

72. N. Eldon Tanner, “The Administration of the Church,” Ensign 5 (November 1979): 46.

73. Facilities Management Guidelines for Meetinghouses and Other Church Property (Salt Lake City: The Church of Jesus Christ of Latter-day Saints, 2011), 7, https://www.lds.org/bc/content/shared/content/english/pdf/language-materials/08636_eng.pdf.

74. See Gordon B. Hinckley, “The Miracle Made Possible by Faith,” Ensign 7 (May 1984): 46–47. The extent to which the council itself influenced the deficit-spending program is unclear. Certainly individual members of the council would have been able to influence financial decisions generally. For example, see Gibbons, Ezra Taft Benson, 249. For details on the deficit-spending program and the people involved, see G. Homer Durham, N. Eldon Tanner: His Life and Service (Salt Lake City: Deseret Book, 1982), 208–9, 231–32; Gregory A. Prince and Wm. Robert Wright, David O. McKay and the Rise of Modern Mormonism (Salt Lake City: University of Utah Press, 2005), 209–26. Though Prince and Wright’s account does not contain any reference to the council, based on the information presented, it is possible that the building program budget was a deficit-spending budget for at least a couple of years, a budget which the council would have approved as part of the annual budget approval process.

75. See Facilities Management Guidelines, 7.

76. See J. Rueben Clark Jr., “Financial Statement,” One Hundred Sixteenth Annual Conference of the Church of Jesus Christ of Latter-day Saints (Salt Lake City: The Church of Jesus Christ of Latter-day Saints, 1946), 7; “President J. Reuben Clark, Jr.,” One Hundred Eighteenth Annual Conference of the Church of Jesus Christ of Latter-day Saints (Salt Lake City: The Church of Jesus Christ of Latter-day Saints, 1948), 116–17; “President J. Reuben Clark, Jr.,” One Hundred Nineteenth Annual Conference, 123.

77. “Statistical Report—1959,” One Hundred Thirtieth Annual Conference of the Church of Jesus Christ of Latter-day Saints (Salt Lake City: The Church of Jesus Christ of Latter-day Saints, 1960), 92.

78. Spencer W. Kimball, “The Law of Tithing,” Ensign 6 (November 1980): 78.

79. Robert D. Hales, “The Divine Law of Tithing,” Ensign 16 (December 1986): 18.

80. Burton, “These Are the Times”; David A. Bednar, “The Windows of Heaven,” Ensign 43 (November 2013): 17–20.

81. See Richard Edgley and Wilford G. Edling, “Finances of the Church,” in Encyclopedia of Mormonism, ed. Daniel H. Ludlow, 4 vols. (New York: Macmillan, 1992), 1:507–9. Some examples of references to the council in Church manuals include “Doctrine and Covenants 119–120,” in Doctrine and Covenants and Church History Seminary Teacher Manual (Salt Lake City: The Church of Jesus Christ of Latter-day Saints, 2013), 650; and “The Law of Tithing and the Law of the Fast,” in Doctrine and Covenants and Church History: Gospel Doctrine Teacher’s Manual (Salt Lake City: The Church of Jesus Christ of Latter-day Saints, 1999), 95. The latter is still used in gospel doctrine classes today. For examples of Church magazine references, see note 70.

82. Wilford G. Edling, “The Church Audit Committee Report,” Ensign 19 (May 1989): 18. This interpretation started under the administration of Wilford G. Edling, managing director of the Church Auditing Department, and continued partway through the administration of his successor, Ted E. Davis.

83. Ted E. Davis, “The Church Audit Committee Report,” Ensign 25 (May 1995): 21. This transition occurred partway through the administration of Ted E. Davis, managing director of the Church Auditing Department, and continued throughout the administration of his successor, Wesley L. Jones.

84. Robert W. Cantwell, “Church Auditing Department Report, 2004,” Ensign 35 (May 2005): 24. This interpretation was used during the administration of Robert W. Cantwell, managing director of the Church Auditing Department.

85. Kevin R. Jergensen, “Church Auditing Report, 2013,” Ensign 44 (May 2014): 28. This interpretation started with the administration of Kevin R. Jergensen, managing director of the Church Auditing Department.

86. Bednar, “The Windows of Heaven,” 19–20; see also Robert D. Hales, “Tithing: A Test of Faith with Eternal Blessings,” Ensign 32 (November 2002): 28.