Well, actually there are for reconcilation at the end of the year for tithing settlement. We also receive the statements from the ward clerk once a year sometime in January or February. However, you are correct in saying that it is our honesty during an interview asking if we pay a full tithe. The bishop doesn't pull out the ledger and exclaim "Liar!" if we're not a full tithe payer. It is incumbent upon us to be faithful and obedient and to answer the questions honestly during an interview. (Sorry if I sound like I am preaching to the choir. :)
Yes, but these are records for the member, not “proof” records from the member to the Bishop. This was the discussion. ;-0