D&C 72

 As the Lord provides instruction and duties of bishops, He includes - 

"...in this thing ye have done wisely, for it is required of the Lord, at the hand of every steward, to render an account of his stewardship, both in time and in eternity.

4 For he who is faithful and wise in time is accounted worthy to inherit the mansions prepared for him of my Father."  (Doctrine and Covenants 72:3–4)

Any wonder the bishop oversees tithing settlement and participates in temple recommends.