daveywest wrote:I'm pretty sure the newest Handbook states that donations should not be returned to members. There is now a prescribed policy for remitting surplus funds to HQ spelled out in Book 1. I can't say for certain off the top of my head, but I believe this now applies to Other funds as well.
The part you are remembering (14.4.9) states
Stake presidents and bishops should inform those who contribute tithes and other offerings that these contributions cannot be refunded. This policy applies also to missionary contributions that are prepaid.
"Other offerings" does not refer to payments made to the Other account. This statement applies to the accounts discussed in 14.4, which are tithing, fast offering, missionary, temple construction, perpetual education, and LDS philanthropies.
More information can be found on the Other category
in the Wiki. The first recourse to clearing out a surplus in Other should be to verify that payment was issued from Other instead of Budget for the event, and then returning funds to the members. Only if these first two recourses fail should sending the funds to CHQ be considered.
The best source of information for this used to be the online training, but it is no longer listed at auditing.lds.org. I've also been searching both HB1 and HB2 online and can't find anything referring to the Other Category.