Editing Fast offering (section)

==Distribution==
No publicly available accounting of fast offerings exists. (The LDS Church does disclose its financials in the [[United Kingdom]],<ref>[http://www.charity-commission.gov.uk/SHOWCHARITY/RegisterOfCharities/DocumentList.aspx?RegisteredCharityNumber=242451&SubsidiaryNumber=0&DocType=AccountList THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS (GREAT BRITAIN)] {{Webarchive|url=https://web.archive.org/web/20090217084414/http://www.charity-commission.gov.uk/SHOWCHARITY/RegisterOfCharities/DocumentList.aspx?RegisteredCharityNumber=242451&SubsidiaryNumber=0&DocType=AccountList |date=2009-02-17 }}, provided by the [[Charity Commission]] based on the Charities Act</ref> [[Canada]],<ref>[http://www.cra-arc.gc.ca/ebci/haip/srch/basicsearchresult-eng.action?s=registered&k=latter-day&b=true&p=1#pageControl Charities Listings]. Cra-arc.gc.ca (2008-11-10). Retrieved on 2011-01-04.</ref> and other jurisdictions where it is required to do so by law. These financials are audited by the UK office of [[PricewaterhouseCoopers]].) However, it is claimed by the church that fast offering funds are primarily available to the bishop to distribute to those in need in the area where they were collected, but that any excess (or deficiency) is shared with the rest of the church, first on a [[Stake (Latter Day Saints)|stake]] level, then on wider levels.<ref>[http://eom.byu.edu/index.php/Fast_Offerings "Fast Offerings"] {{Webarchive|url=https://web.archive.org/web/20110918101613/http://eom.byu.edu/index.php/Fast_Offerings |date=2011-09-18 }}, ''[[Encyclopedia of Mormonism]]''.</ref>

Bishops are instructed by church guidelines that they have "a divine mandate to seek out and care for the poor (see D&C 84:112). It is not enough to assist [with fast offerings] only when asked."<ref>LDS Church, ''[[Handbook 1: Stake Presidents and Bishops]]'' (Salt Lake City, Utah: LDS Church, 2010) §5.2.3.</ref>