Treasurer / Secretary Workshop - · PDF file• Questions . 3 Secretary Task ... •...

Treasurer / Secretary

Workshop

MWPHGL of Maryland Office of the Grand Inspector

1307 Eutaw Place, Baltimore, MD

2

Overview

• Task & Responsibilities of the Secretary

• Secretary

• Recording Secretary

• Financial Secretary

• Task & Responsibilities of Treasurer

• References

• Questions

3

Secretary Task & Responsibilities

• The Secretary manages the Constituent Lodge’s Administrative Programs to ensure that the lodge is in compliance with the Grand Lodge Constitution, Standard Operating Procedures (SOPs) and edicts.

– (See Constitution of the MWPHGL, F. & A.M. (PHA) of Maryland and it’s Jurisdiction, Incorporated. Appendix A; Article IV, Section 2; page A-2)

4

SECRETARY’S CORNER Regular Communication

SECRETARY

Signs Meeting Minutes, Order on

the Treasurer & Presents to WM

Verify Attendance Roster

Draft Order on the Treasurer

(Worshipful Master signs also) Verify Financial Worksheet &

post appropriate Ledger Sheet

Entries

Receive monies from Financial

Secretary, Verify Amount & Issue

Receipt to Treasurer

Read Petitions and Demits

Read Bills of the Day

Read Correspondence

Read Meeting Minutes

Roll Call of Officers

RECORDING

SECRETARY

Record Sickness & Distress

Record Meeting Transactions,

i.e., discussions, decisions, etc.

Record remarks for the Good

of the Order

Prepare final Draft for

Secretary/Worshipful Master

Signature

FINANCIAL

SECRETARY

Receive all monies into Lodge

Issue Receipts to Payees

Fill out Financial Worksheet

Most Worshipful Prince Hall Grand Lodge

Signs Due Cards

WM & Treasurer Signs Checks

Notify Secretary of 30, 60 and 90

Day Arrears

Secretary Pays Bills

Secretary Sends Out 30, 60, and 90

Day Letters

Review and edit records

5

Secretary’s Corner Flow Chart

Recording Secretary Task (Regular Communication)

Financial Secretary Task (Regular Communication)

Secretary Task (Regular Communication)

Financial Secretary Task

Secretary Admin Task

Records Mgmt Task

Self Audits Self Audits Self Audits

Working Tools Working Tools Working Tools

6

Secretary Task & Responsibilities

• Ritualistic Opening • Roll Call of Officers • Sickness, Distress and/or Celebrations • Petitions, Demits & Reinstatements • Reading of the Treasurer’s Report (Informational) • Reading of Minutes of Previous Communication • Correspondence/Communications • Old Business • Standard Committee Reports • New Business • Work (Conferring of Degrees) • Announcements • Fraternal Assistance • Masonic Education • Ritualistic Closing

Lodge Agenda

7

Regular Communications

• Perform Roll Call of Officers

• Record Sickness & Distress

• Read Meeting Minutes from Previous Communication

• Read Correspondence/Communications

• Record Meeting Transactions, i.e., discussions, decisions, etc.

• Record Remarks for the Good of the Order

• Prepare final Draft for Secretary/Worshipful Master Signature

• Verify Attendance Roster

Recording Secretary Task

8

Records Management

• Manage and maintain the Sickness and Distress Roster

• Manage and maintain an Archival System for Meeting Minutes, Correspondence and Communications, Committee Reports, Attendance, Audit Reports, Budget Documents, Trestle Board and Lodge’s By-laws

• Manage Secretary kit


9

Self Audit

Complete Self-audit to be performed each month to include the following areas:

• Meeting Minutes (should be sealed and signed)

• Current Sick and Distress Roster

• Minutes or Summary of any Committee meeting held during the month

• Correspondence and Communications received in the Lodge

• Attendance Roster / Roll Call


10


Items in possession of the Recording Secretary at meetings

(Working Tools)

• Lodge Attendance Book

• Sick and Distressed Roster

• Macoy Form For Minutes - Form 192

• Lodge Roll Call Form

• Correspondence

• Hand Held Digital or Tape Recorder

• Previous Meeting Minutes

11

Secretary Administrative Task

• Read Petitions, Demits & Reinstatements • Read and pay bills of the day. (After receiving checks signed by WM and

Treasurer) • Verify money amounts received from Financial Secretary & sign Financial

Worksheet • Verify and sign orders on the Treasurer and present to Worshipful Master for

signature • Sign dues cards • Ensure that appropriate Ledger sheet entries are posted to members Ledger sheet. • Approves, sign and seal meeting minutes and present to Worshipful Master for

signature • Pay bills of the day • Maintain Secretary kits and reference materials specified by (Grand Lodge

Constitution, SOPs, and Lodge by-laws, etc.) • Maintain coordination between Grand Secretary's Office/Staff and Lodge for

administrative matters. • Manage Lodge’s administrative task.


12


Lodge Votes to Receive Petition

Candidate is Investigated

Lodge Ballots on Candidate

Secretary Sends Appropriate Response

to Candidate

Brother Receives Inter APP Degree

Fellow Craft Degree Master Mason Degree

Petitioning Process – Flow Chart

Candidate Submits Petition/ Medical/ Fee

Accepted?

• Pay GL Raising Fee •Pay GL Temple Renovation Fee • Pay Other Required Fees • Sign By-Laws • Add Brother to Roll •Profs Proficiency 30

YES

NO • Petition Fee Paid

• Petition Read into Lodge – 2 Voucher & Sign

• Lodge Specific • PM – Financial • 2 Members – Financial

13


• Petition Process • Grand Lodge Assessments

– Raise/Healing/Reinstatement Assessments/Demit/Adminstrative – Temple Renovation Assessment – Charity Fund Report & Waiver of Charity Fund Process – Old Building Fund

• Exemption Process • Dispensation • Demits • Death Notices/Benefits Documents • Membership Ledger • Internal & External Communications • Semi-Annual & Annual Year End Returns • Prepare & mail thirty (30), sixty (60) and ninety (90) day show cause

letters for members in the arrears on dues/assessments

Management Of Administrative Task

14

Secretary’s Kit

Reference Materials

• Grand Lodge Constitution and By-Laws

• Grand Lodge SOPs

• Lodges By-Laws

• Districts DAIs (District Administrative Instructions)

• Grand Lodge Roster of Lodges (National Roster of Lodges)

15

Secretary’s Kit

Items in Possession of the Secretary at Meetings

• Certificate of Insurance • Certificate of Summary Bond • Lodge Attendance Book • Copy of Semi-Annual Returns (not required) • Copy of Year End Returns • Trestle Board • Lodge Budget • Copies of Lodges Audits • Dues Cards • Grand Lodge Remittal Forms (Dispensations, GL Restoration,

Amnesty/Reinstatement, etc.) • Data Sheet • Widows List • Funeral Request File • Sickness & Distress List

16


Records to be Examined:

– Secretary Financial Worksheet

– Secretary Receipt Book

– Secretary Membership Ledger

– Secretary Order on the Treasurer

– Treasurer’s Receipt to Secretary

– Meeting Minutes (should be sealed and signed)

– Current Sick and Distress Roster

– Minutes or Summary of any Committee meeting held during the month

– Correspondence and Communications received in the Lodge

– Attendance Roster / Roll Call

Internal Secretary ‘s Audit

Secretary’s Internal Audit: Conducted by the Secretary to uncover bookkeeping errors and to check the accuracy of the brother(s) maintaining the records.

17

Lodge Monetary Funds - Receiving

• Receives ALL monies into Lodge -Cash -Checks -Money Orders (MO)

• Log in money on Financial Worksheet (FWS) that list the following items:

-Name -FDS# (Financial Data Sheet Number) -Check Amount -Cash or Money Order (MO) -Dues -Assessments (GL, Lodge) -Other (GL Raffle, Cabaret, Rentals, etc.) -Totals and verify amounts received -Issues Receipts to Payees


Receives ALL monies into lodge

Issue receipts to payee Log in money on Financial

Worksheet (FWS)

Financial Secretary verifies Totals & Amounts

Financial Secretary receives receipt from Treasurer and

signs receipts

Financial Secretary provides the Secretary with the

financial worksheets so that he can post appropriate Ledger sheet entries to

members Ledger sheet (i.e. Dues & Assessments, Financial

Payments, etc.)

Secretary’s Corner

•Receive ALL bills, administrative and Lodge expenses for payment

•Log Bills/Expenses on Secretary’s Order on the

Treasurer (O.O.T) Disbursement Document

Treasurer’s Corner

Financial Secretary Receiving Funds

18

19

Lodge Monetary Funds - Receiving

• Recommend Microsoft Excel to create the Financial Worksheet

• Microsoft Excel does totals (Horizontal & Vertical)

• Financial Secretary- verify Totals & Amounts

• Financial Secretary- Receive and sign receipt from Treasurer, file with FWS Secretary for signature.

Financial Worksheet

21

EXAMPLE

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Dues Card - Example

Annotate Dues Cards for Secretary’s Signature

25

Lodge Monetary Funds

• Recommend using Lodge’s Secretary’s Receipt Book (MaCoy Form No.050).

• Issue receipt to Payees for ALL transactions and monies received.

• Ensure date on Financial Worksheet matches date on Receipt.

• Ensure FDS # on Financial Worksheet matches FDS # on Receipt. • Ensure receipt is signed by Financial and/or Lodge Secretary prior to issuing

to Payee. • Ensure Payee Receipt information (Right side) matches the Receipt Book

stub (Left side).

Receipts

26

Membership Ledger Sheet

• Financial Secretary records appropriate Ledger sheet entries to members Ledger Sheet (i.e. Dues & Assessments, Financial Payments, etc.)

• Financial Secretary and the Lodge Secretary cross checks the Financial Secretary’s Worksheet, Secretary’s Receipt Book and Ledger Sheet to ensure accuracy of updated MLS sheet.

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MEMBERSHIP LEDGER

NAME: DOB: Occupation:

ADDRESS:

TELEPHONE #:

OTHER DEGREES MISC. INFO

Taken: Age: (when intitated)

Taken: Beneficial:

Taken: Initiated:

Taken: Passed:

Taken: Raised:

Taken: Demitted:

Taken: Dropped:

Taken: Reinstated:

Masonic Funeral Requested: Yes No

Deceased:

Investigating Committee:

Voucher 1:

Voucher 2:

DUES AND FEES PAYMENTS

FROM

TO

MEMO FOLIO AMOUNT DATE MEMO FOLIO AMOUNT MO DAY YR MO DAY YR

EXAMPLE

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EXAMPLE MEMBERSHIP LEDGER

NAME: James R. Lundy, PM DOB: 3/3/1939 Occupation: Retired - Arch. Engineer/MPA (AU)

ADDRESS: 305 Bentwood Drive, Fort Washington, MD. 20744 Currently Safety Officer: MIG - Electrical Constr. Company

TELEPHONE #: 301-567-1578 (Home/Office), 301-717-8931 (cell) Email:[email protected]


Taken: Crowned 32°,3/10/1998 - James A. Mingo Consistory 334 Age: (When Initiated) 55

Taken: Created 6/13/1998 - TUWA Temple No. 228 Beneficial: Ada Lundy (Wife),305 Bentwood Drive, Ft. Washington,MD 20744

Taken: Elevated 33°,10/8/2000 Washington DC Initiated: 2/21/1994

Taken: Legion of Honor @ 108th Imperial Session, Detroit,MI Passed: 4/4/1994

Taken: Honorary Past Potentate - Tuwa Temple No. 228 Raised: 5/21/1994

Taken: Demitted:

Taken: Dropped:

Taken: Reinstated:

Taken: Deceased:

I have received a copy of the By-laws and Constitution: Yes Voucher 1: Harold Lundy

I request a Masonic Funeral: Yes James R. Lundy Voucher 2: Gordon G. Collins

Investigating Committee: PM Larry Colbert, PM Thomas Dashiell and Brother Bobby Lewis


FROM

TO


11 1 2007 6 30 2008 Dues 5510 $160.00 9 4 2007 Roof Donation 5511 $200.00

7 1 2008 12 31 2008 Dues 6071 $120.00 10 1 2007 Crab Feast Tickets 5567 $80.00

1 1 2009 6 30 2009 Dues 6178 $120.00 11 5 2007

Sr. Citizen

Donation 5626 $40.00

7 1 2009 12 31 2009 Dues 6672 $150.00 2 4 2008 Chair Donation 5733 $54.00

3 3 2008 MM Ball Tickets 5791 $110.00

4 7 2008 Ad 5886 $70.00

5 5 2008 Gl Raffle 08 5946 $95.00

6 30 2008 Cabaret 6017 $20.00

7 21 2008 Acacia Lodge 25 6082 $200.00

8 18 2008 Prayer Bkfast 6142 $80.00

9 20 2008 Trustee Ball Ticket 6244 $75.00

11 17 2008

Sr. Citizen

Donation ** $50.00

3 9 2009 Gospel Program 6410 $100.00

4 6 2009 MM Ball Tickets 09 6481 $110.00

4 18 2009 MM Ball Tickets 09 6545 $110.00

7 20 2009 GL Raffle 09 6696 $95.00

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Secretary Receives

Billing

Secretary Drafts O.O.T

Secretary & Presiding

Officer Sign O.O.T

Secretary Presents O.O.T

to Treasurer

Treasurer Complies with

O.O.T – Treas. & WM Signs Check

Secretary Pays Bills with Signed Check - 2 Signatures

Expending Funds – Flow Chart

32

Lodge Monetary Funds - Expending

• Receive ALL bills, administration, and Lodge expenses for payment -Telephone Bill -Grand Lodge-Masonic Supplies -Electric, Gas, and Trash removal -Repast -Donations

• Log Bills/Expenses on Secretary’s Order on the Treasurer (O.O.T.) Disbursement Document (Standard MS Word Form):

-O.O.T # (Ensure numbers match Treasurer's check book) -Payee’s name -Purpose -Date posted for payment -Totals

-Ensure Lodge’s Worshipful Master, Secretary, and Treasurer sign Disbursement Document

Regular Communication

34

EXAMPLE

37

Management of Financial Records

• Manage Lodge’s Financial System

• Manage Lodge’s Membership Ledger Sheet Updates

• Manage Bill Paying System for Lodge

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Financial Secretary

• Lodge’s Financial Worksheet (MS Excel Spreadsheet)

• Lodge’s Secretary Receipt Book (MaCoy- Form No. 050)

• Lodge’s Membership Ledger (MaCoy- Stock No.1229 or MS Excel Spreadsheet)

• Lodge’s Membership Ledger (MLS) (Electronic MLS Developed by MWPHGL Secretary

• Order on the Treasurer Book (MaCoy-Form No. 051)

• Order on the Treasurer O.O.T. (Standard MS Word Document)

• Dues Cards (Grand Lodge)

• Grand Lodges’ Standard Operating Procedures (SOP’s)

• Lodge’s By-Laws

Working Tools

39

Audit of Financial Records

Records to be Examined- Financial Secretary’s Worksheets – Verify Totals

– Cross Check with Secretary’s Receipt Book

– Check for Completeness

– Calculate Overall Totals

Records to be Examined- Secretary’s Receipt Book – Check for Completeness (Name, Date, Purpose)

– Total all Receipts for Audit Period

– Compare with Financial Worksheets for audit period

– Compare to Membership Ledger

Definition: To inspect and verify the accuracy of financial records and statements

Self Audit

Records to be Examined- Membership Ledger – Check for proper identification and placement of the status of membership

(i.e., Active, Dropped, Inactive, Suspended, and Death)

– Check each members’ page for completeness of information (i.e., Degrees, Date Received, Houses, Signature, By-Laws, and Dues)

– Cross check for the posting of Dues, Assessments, etc. from the Secretary’s Receipt Book and Financial Worksheet

– Right Side of Ledger Sheet- Financial Payments and Annotations

– Left Side of Ledger- Dues and the period covered

Records to be Examined- Secretary’s Order on the Treasurer (O.O.T.) – Check numbering system (recommend that O.O.T. numbers correspond with

check)

– Verify order with Treasurer copy (Treasurer Check Book)

– Verify order with Check written

– Calculate overall totals

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Audit of Financial Records – Cont.

Self Audit

Secretary’s Corner Task List Recording Secretary

41

Self Audit of Recording Secy's Task

Recording Secretary

Recording Secretary’s Task Responsible Person Frequency

Recording / Reading & Preparation of Regular Communication Mtg. Minutes

Roll Call of Officers

Record Sickness and Distress and maintain list of same

Read Correspondence

Maintain/Verify Attendance Roster

Archive Internal List Reports

Recording Secretary

Recording Secretary

Recording Secretary

Recording Secretary

Recording Secretary/ Secretary

Recording Secretary/ Secretary

Each Meeting

Monthly

Each Meeting

Each Meeting

Each Meeting

Each Meeting

Monthly

Secretary’s Corner Task List Secretary

42

Issue signed & stamped Dues Cards

Secretary

Secretary’s Task Responsible Person Frequency

Read Petitions/Demits/ Healings and Reinstatements

Assemble/Track /Read List of Bills

Receive monies from Fin. Secretary/ Pass monies to treasurer/ Prepare OOT

Update membership delinquent dues & assessment charts/send delinquent letters

Maintain Records of Funds Rec'd from GL Programs & all lodge fund raisers

Prepare & Sign Dispensation

Secretary

Secretary

Secretary

Secretary

Secretary

Secretary

Each Meeting

Monthly

Each Meeting

Each Meeting

As Needed

As Needed

As Needed

Obtain supplies from Grand Lodge Secretary As Needed

Secretary’s Corner Task List Secretary – Cont.

43

Secretary

Secretary’s Task Responsible Person Frequency

Worshipful Master / Financial / Recording / Secretary

Secretary

Secretary

Secretary

Secretary

Annually

Monthly / As Required

Continuously

As Request

As Needed

As Needed

As Needed

Order supplies for Secy and Treasure

Maintain Masonic Supply Inventory

Notify candidates when to appear before Lodge

Maintain Lodge Archives

Prepare Mid and End Year Reports to Grand Lodge

Attend Lodge, District,and Grand Lodge Meetings

Conduct Self Audits of All Secretary Corner Functions

Secretary

Attend all Lodge Meetings (Board of Trustees, Audit, etc. As Required Secretary

Secretary’s Corner Task List Financial Secretary

44

Self Audit of Financial Records Monthly

Financial Secretary’s Task Responsible Person Frequency

Receipt of all Funds in to Lodge

Prepare/maintain Financial Worksheets

Issue receipts for funds received

Read Receipt of the day @ Reg. Comm.

Dues Card Updates

Post Membership Ledger Sheet Updates

Financial Secretary

Financial Secretary

Financial Secretary

Financial Secretary

Financial Secretary

Financial Secretary

Each Meeting

Each Meeting

Each Meeting

Each Meeting

Each Meeting

Each Meeting

Monthly

Financial Secretary

45

Helpful References

• Financial Worksheet – Lodge Name/Date (Excel Spreadsheet)

• Summary Annual Dues Chart – (Excel Spreadsheet)

• Disbursement/Receipts Document – (Quicken/Excel Spreadsheet/Word Document)

• Membership Ledger Sheet

– McCoy Purchased Ledger Sheet

• Automated Ledger Sheet

• 30/60/90 Letters – Prototypes Pre-Draft Letters – (Word Document)

• Grand Lodge Forms:

www.mwphglmd.org (Office of the Grand Sec)

CD

http://www.mwphglmd.org/


Treasurer Duties and Responsibilities:

• To provide receipts for all funds received

• To maintain accountability for all funds

• To maintain a record keeping system

• To deposit timely

• To disburse funds

• To report Lodges Financial Status to membership

46


Working Tools of Treasurer

• Treasurer Receipt Book (McCoy # _______)

• Lodge’s Check Book

• Lodge’s Cash Book

• Copy of Secretary’s FWS w/ receipt attached

• Copy of O.O.T.

• Product(s) Minimum

Reconciled Bank Balance

Monthly Treasurer’s Report

47

Receives ALL monies into

lodge

Issue receipts to payee

Log in money on Financial

Worksheet (FWS)

Verifies totals & amounts on FWS

and pass to Treasurer

Treasurer verifies amounts on FWS signs and gives

copy to Secretary

Secretary attach Treasurers

receipt to FWS

Treasurers Corner Initiates accountability for funds.

Financial Secretary Receiving Funds

48

49



Receiving Funds

Treasurer

Receives

Funds

Treasurer

Verifies

Funds & sign FWS

Treasurer

Issues

Receipt

Treasurer

Post Funds

To Cash Book

Treasurer

Post Funds

To

Check Book

Treasurer

Completes

Deposit Slips

Treasurer

Deposits

Funds in

Bank

Treasurer

Files

Deposit

Slips


Lodge Monetary Funds Receiving Funds

• Treasurer receives funds from the Secretary with two (2) copies of Financial worksheet.

• The Treasurer verify funds received, signs and return one (1) copy of Financial worksheet to Secretary.

• The Treasurer issues receipt for funds to the Secretary.

• The Treasurer complete deposit slip and deposit funds in bank.

• The Treasurer post amount received to cashbook and checkbook

• The Treasurer file copy of deposit slip for audit purpose

50

51

Expending Funds Orders on Treasurer

Secretary Receives

Billing

Secretary Drafts O.O.T

Secretary & Presiding

Officer Sign O.O.T

Secretary Presents O.O.T

to Treasurer

Treasurer Complies with

O.O.T

Secretary Pays Bills

Expending Funds – Flow Chart



Disbursing Funds

Order on the Treasurer

• The Treasurer receives order voucher from the Secretary

- Two signatures i.e. WM & Secretary

• The Treasurer complies to order. (writes check)

• The Treasurer & WM sign checks

• The Treasurer post order voucher number and amount of check to cash book.

• The Treasurer files order voucher for audit purposes.

52


Lodge Monetary Funds Reconciliation

How to balance your checking account

• Place a checkmark besides each amount in your checkbook that corresponds with each paid check from Bank Statement.

• Add any deposit (s) which has not been identified on the statement.

• Add/Subtract any service charges/interest recorded

• Total all outstanding checks and other debts.

• Using your ending balance, add all deposits and subtract the total of

• all outstanding checks.

• The balance should be the same as the balance in your check book.

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Membership Ledger Form Reproduction

Instruction

54

Content

• Purpose

• Instruction process

• Sample Blank Membership Ledger

Sheet

55

MLF Reproduction Instruction

56

Purpose

The purpose of this training tool is designed to assist in reproducing a standard format

for the electronic membership ledger form, which could be utilized within the

Maryland Jurisdiction.

Instruction process

1. Open blank document labeled MLF.

2. Document will be

displayed.

57

Cont’d

3. Move cursor to the top of the page and left click on “Edit”.

4. Scroll down the list until you see “Move or Copy Sheet”.

5. Left click it. A new box will open up.

6. Move the cursor to the sheet you want to reproduce and left click it.

7. Next click the little box that says “Create a copy”.

58

Cont’d

8. Now left click the ok button.

9. A new tab will be displayed with the document you chose to reproduce.

59

MEMBERSHIP LEDGER

NAME: DOB: Occupation:

ADDRESS:

TELEPHONE #:


Taken: Age: (when intitated)

Taken: Beneficial:

Taken: Initiated:

Taken: Passed:

Taken: Raised:

Taken: Demitted:

Taken: Dropped:

Taken: Reinstated:

Masonic Funeral Requested: Yes No

Deceased:

Investigating Committee:

Voucher 1:

Voucher 2:


FROM

TO


TREASURER’S REPORT

Activity For September 1 Through September 30, 2010

Checking Account

Beginning Balance, September 1, 2010…………………………………………. $1,328.09

Deposit No. , September 1, 2010………………………………………………. 1,800.00

Deposit No. , September 15, 2010………………………………………………. 200.00

Beginning Balance + Deposit……………………………….…………………………………………. 3,328.09

Deduct - Disbursements:

1.) 1348 My Lodge#1 (Rent) 65.00

2.) 1349 Bro. Johnson (Flowers) 28.95

3.) 1350 My Lodge#1 (Rent) 65.00

4.) 1351 Bro. Adams (Repast) 101.81

5.) 1352 Stan Jordan (Donation) 420.00

0.00

Total Deduct - Disbursements……………………………….……………………………………………. - 680.76

Ending Checking Account Balance, September 30, 2010..……………..…………………….. $2,647.33

Less Set Asides

Registration Annual Session (5 x $150.00)……………………………………………………………………………….. 750.00

Trustee Maintenance Tax ( 21 x $35.00)……………………………………………………………………………….. 315.00

GL Per Capita Tax ( 21 x $21.00)…………..…………………………………………………………………………… 189.00

Scholarship Fund (21 x $10.00)…………………………………...……………………………………………. 90.00

Raised/Healed ( x $70.00)………….………………..……………………………………… 0.00

Reinstated ( x $60.00)...……………………………...……………...……………………….. 0.00

Charity Fund (21 x $6.00)…………………………………………………………………………… 54.00

Newspaper (21 x $9.50)…………………………………………………………………………… 54.00

Temple Renovation Fund ( x $100.00)…………………………………………………………………………… 0.00

Old Building Fund ( x $150.00)…………………………………………………………………………… 0.00

Entity Fee ($22.00)………………………………………………… 22.00

Master Mason Ball…………………………………………………………………………… 0.00

Fraternal Assistance…………………………………………….

Total Set Aside Funds………………………………………………………………………………. - 1,474.00

Net Operating Balance Checking Account, September 30, 2010..…………………………………… $1,173.33

60

Questions?

Treasurer / Secretary Workshop - · PDF file• Questions . 3 Secretary Task ... •...

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