Financial reports

I am a new Stake Clerk and have no idea how to read/decipher the financial statements. Any help out there? I don't find anything on line.

I think many leaders at the local and stake level often just sign and file the financial statements. When I became stake clerk, I reminded everyone that their signature signifies they have reviewed the entire statement. Each month, I reviewed each page carefully. I looked for old uncashed checks written by the stake and the local units. I reviewed the missionary account balances, and asked each ward to transfer excess funds (greater than 90 days) to the stake. I reviewed all Fast Offering expenditures, and pointed out questionable or erroneous items to the local leaders and the stake president.
I printed a "file copy" for the stake president's signature, and a "PPI copy" for the stake president to use during his PPIs with the bishops and branch presidents. I highlighted certain items on the PPI copy, such as Fast Offering expenditures that exceeded Fast Offering donations.
I am sure all the local leaders and clerks were relieved when I was released.

One other thing I reviewed carefully on the financial statement was that each expenditure was deducted from the correct Budget or Other account, and each deposit or incoming transfer was credited to the correct account. If the wards and branches transferred money to the stake for YW Camp, I had to move those funds into the YW Camp Other account, so it didn't just sit at the top level.
Granted, when a clerk prints checks, he is supposed to review the transaction report to ensure the funds came from the correct account. As the stake clerk, I often corrected the choices made by my assistant, ensuring those expenditures were deducted from the correct account.