The Local Unit Budget Allowance (LUBA) program was implemented in 1989 to allow local units to fund their programs using funds supplied by the Church.
The fundamental principles of the Budget Allowance program are found in Handbook 1: Stake Presidents and Bishops [2010], 14.7.2:
- All local unit activities are to be funded from the Budget Allowance
- Members are not to pay any funds out of pocket to participate in activities (there are exceptions for funding a single camp for youth)
- Members are to submit receipts for reimbursement for all expenses they incur as they serve in their callings
- Activities are to be simplified to fit within the Budget Allowance
In this session you will find a series of presentations that will help you understand more about how budgets are allocated for neighborhoods, branches, stakes, and districts.