The Presiding Bishopric is an office in the hierarchy of The Church of Jesus Christ of Latter-day Saints. It consists of a Bishop and his two counselors. The members of the Presiding Bishopric act as "General Authorities" of the Church, oversee the temporal affairs (buildings, properties, commercial corporations, etc.) of the Church and oversee the bishoprics of wards (congregations) throughout the world. The Presiding Bishopric is a part of the Council on the Disposition of the Tithes (along with the First Presidency and Quorum of the Twelve Apostles), which oversees and authorizes the expenditure of all tithing funds.