The Lodge Treasurer

CONTENTS
1 ROLE AND RESPONSIBILITIES ............................................................................. 5
1.1 BOOK OF CONSTITUTIONS ........................................................................................ 6
Rule 112(a) -Election of Treasurer. ................................................................... 6
Rule 145 - Lodge subscriptions. ........................................................................ 6
Rule 147- Remittance of fees, etc. .................................................................... 6
Rule 148 - Cessation of membership when two years in arrears. .................... 6
Rule 181 – Exclusion ......................................................................................... 8
Rule 153 - Treasurer's Duties and Lodge Accounts. ......................................... 7
Rule 169 - Fee for Initiation. ............................................................................. 8
Rule 171 - Responsibility for fees. .................................................................... 8
Rule 175 - Grant of certificates by Private Lodges. .......................................... 8
Rule 269 - Annual Dues payable. ...................................................................... 8
1.2 BY-LAWS .............................................................................................................. 9
No. 5 - Audit committee and annual accounts. ................................................ 9
No. 6 - Fees and annual subscription................................................................ 9
No. 7 - Non-dining or country members........................................................... 9
No. 10 - Payments from Lodge funds. .............................................................. 9
2 BANK .............................................................................................................. 10
2.1 Accounts.......................................................................................................... 10
2.2 Mandates ........................................................................................................ 10
2.3 Signatories ...................................................................................................... 10
2.4 Electronic banking........................................................................................... 10
3 INCOME .......................................................................................................... 12
3.1 SUBSCRIPTIONS.................................................................................................... 12
4 MASONIC DUES .............................................................................................. 12
4.1 UNITED GRAND LODGE ......................................................................................... 12
4.2 PROVINCIAL GRAND LODGE. .................................................................................. 12
4.3 DISPENSATIONS ................................................................................................... 12
4.4 PAYMENT BY BANK TRANSFER ................................................................................. 13
5 OTHER EXPENDITURE ...................................................................................... 13
6 BENEVOLENT FUNDS ....................................................................................... 14
6.1 DISBURSING CHARITABLE MONEY ........................................................................... 14
6.2 CHARITABLE FUNDS .............................................................................................. 14

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7 ACCOUNTING RECORDS .................................................................................. 16

7.1 THE CASHBOOK ................................................................................................... 16
7.2 THE SUBSCRIPTION REGISTER ................................................................................. 16
8 STATEMENT OF ACCOUNTS ............................................................................. 16
9 BUDGETING .................................................................................................... 17
10 COMPLIANCE AND GOOD PRACTICE GUIDELINES FOR TREASURERS ................ 17
11 GUIDANCE NOTES FOR EMAIL TRAFFIC TO THE PROVINCIAL OFFICE ................ 19
11.1 IDENTIFICATION ................................................................................................. 19
11.2 ATTACHMENTS .................................................................................................. 19
11.3 BULK MAIL ....................................................................................................... 19

Appendix I Example Cash Sheet............................................................................ 20

Appendix II Example General Fund Account.......................................................... 21
Appendix III Example Lodge Benevolent Accounts ................................................. 22
Appendix IV Sample Subscription Calculator ......................................................... 23
Appendix V Example Subscription Register ........................................................... 24

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Forward

Welcome to this new Handbook for Lodge Treasurers. This is an important addition
to the library of Provincial guidance books for various aspects of our Provincial life. In
this case there have been a number of notes issued over the years by both UGLE and
the Province. I am pleased that the Provincial Grand Treasurer has brought together
all these notes in the form of this useful booklet.

Money has a curious place in our society. On many occasions we will spend our own
money with careless abandon yet when it comes to any jointly pooled funds it can
lead to suspicion and dissension. This is why it is important that accounting for a
Lodge, though comparatively simple in itself, should be done accurately, transparently
and in a timely manner. This booklet will assist you to do that.

As a Province we do not insist that accounts are kept in a particular format though
there are some excellent suggestions in this booklet. If you are not an accountant by
training I recommend that you follow most, if not all, these suggestions. If you are in
difficulty or have a particular problem I know that the Provincial Grand Treasurer
would be pleased to assist you.

Lastly, the Lodge Treasurer is a very important officer within the Lodge - a fact well
illustrated by his placing in the list of Lodge Officers. It is a satisfying role and pivotal
to the success of the Lodge. I commend this booklet to you.

Tim Henderson-Ross
Provincial Grand Master for Gloucestershire.

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The Provincial Grand Lodge of Gloucestershire

The Lodge Treasurer’s Handbook

This booklet is designed to be a useful guide and covers all aspects of a Lodge
Treasurer’s work from everyday matters to the rare occurrences. I have tried to make
it as user friendly as possible with a comprehensive index and easy headings.
It is not designed to deal with general bookkeeping tasks, as this aspect should have
been dealt with on your investiture by the outgoing Treasurer.
It is understood that some Treasurers will be qualified accountants and others may be
experienced in financial work. Whatever your level of expertise and experience, I
hope that the content will prove useful and informative.

David Carter
Provincial Grand Treasurer
August 2019

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1 Role and Responsibilities

The Treasurer of a private Lodge is elected (not appointed) annually. This is an
indication of the importance of the position, which is one of the most highly
regulated in Freemasonry.
The Treasurer's role is to manage the Lodge finances by:
 Budgeting subscriptions and dining fees for the ensuing year,
 Collecting subscriptions and dining fees,
 Paying masonic dues and other expenses promptly,
 Keeping accurate records and preparing annual accounts, and
 Administering and disbursing Benevolent Funds.

The key to doing it well is being organised and methodical.

In a recent survey of Lodge Treasurers, the most common problems encountered
were:
 Collecting subscriptions,
 Changing bank mandates,
 Budgeting, and
 Finding a successor.

The intention of these notes is to offer guidance, particularly to those Treasurers

who do not have experience in bookkeeping or accountancy. It is hoped that
guidance in the various aspects the role entails will help to avoid some of the
more common pitfalls, and to minimise any problems which might arise
The Treasurer has specific responsibilities laid down in both The Book of
Constitutions and in his Lodge By-laws (which, in Gloucestershire, generally
follow a standard form). The abstracts and commentary below cover the
principal points.

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1.1 Book of Constitutions

Rule 112(a) -Election of Treasurer.
The Treasurer shall be elected by the members on the regular day of
election of the Master and in the same manner.
Rule 145 - Lodge subscriptions.
All members must pay annually the same amount of subscription, except
that, if the By-laws so provide, a smaller rate of annual subscription may be
fixed for members who are not in a position to attend the Lodge regularly.
Note Some lodges have made the decision that the services of the
Lodge Secretary be equivalent to the appropriate subscription of
the Lodge. If such is the case the Lodge must still remit to Grand
Lodge the requisite payment due in respect of his membership of
the Lodge (BofC Rule 104c)
Rule 147- Remittance of fees, etc.
When it makes its Annual Return to United Grand Lodge the Lodge shall
remit the dues payable in respect of every member whose name appears on
the return, irrespective of whether his subscription has been paid or not.
The Annual Return is a list of all brethren who were members of the Lodge
at any time during the year ending on the date of the return, and the dues
are therefore by default always paid in arrears.
Rule 148 - Cessation of membership when two years in arrears.
Should the subscription of a member to his Lodge remain unpaid for two full
years, he shall automatically cease to be a member of the Lodge, and this
fact must be reported to the Lodge at the next regular meeting and
recorded in the minutes.

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Rule 153 - Treasurer's Duties and Lodge Accounts.

When the Treasurer receives any Lodge monies, he must deposit them in
the Lodge's bank account without undue delay. This is not only good
practice, but also minimises the risk of loss or error.
The Treasurer shall make such payments as are duly authorised or have
been sanctioned by the Lodge.
All cheques must bear the signature of the Treasurer and of at least one
other member authorised by the Lodge (unless the Lodge resolves to the
contrary). Equivalent authorisation should be arranged if the Lodge makes
payment electronically.
The Treasurer shall keep a complete record of all the Lodge's financial
transactions.
The Treasurer shall prepare an annual statement of accounts, made up to
the date stated in the Lodge By-laws. The accounts shall be verified and
audited by a Committee of members of the Lodge elected annually.
Note both the Book of Constitutions and the Gloucestershire model
By-laws use the word 'audit', which legally is a formal process
which must be carried out by a Registered Auditor. This is not
the intention of the Masonic regulations, so it is assumed that
'audit' can be interpreted wherever it appears herein with its
commonly understood meaning of an independent examination
and verification.
The accounts shall be presented to the Lodge no later than the third
meeting after the year-end date. This can be a tight timetable, especially for
Lodges which meet monthly, so the Treasurer should prepare carefully and
involve the Auditors at an early stage.
Copies of the audited accounts shall be sent to all members of the Lodge
with the summons convening the meeting at which they are to be
considered, and the books of account shall be produced for inspection in
open Lodge at that meeting.

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Rule 169 - Fee for Initiation.

When a person is made a mason, he shall pay to the Lodge the registration
fee (as notified each year) payable to United Grand Lodge together with the
Lodge initiation fee specified in its By-laws. No Lodge shall forgo or defer
the payment of this sum or any part thereof.
Rule 171 - Responsibility for fees.
A member who proposes or seconds a candidate for initiation or joining
membership shall be responsible to the Lodge for all fees payable under its
By-laws in respect of that candidate.
Rule 175 - Grant of certificates by Private Lodges.
In various circumstances, such as when joining another Lodge, a member
will require a Clearance Certificate stating that he is not indebted to the
Lodge. The certificate will normally be issued by the Secretary, but he will
ask the Treasurer to confirm the financial position.
Rule 181 – Exclusion
Any Lodge may by resolution exclude any member for sufficient cause.
Note Sufficient cause of exclusion can be non-payment of
subscriptions for a period shorter than that prescribed in Rule
148 (if provided in the Lodge by-laws)
Rule 269 - Annual Dues payable.
An annual fee (at the rate notified to the Secretary prior to the start of
each Masonic year) is payable in arrears to United Grand Lodge in respect
of each member of the Lodge. The full fee is payable even when a brother
has only been a member for a part of the Masonic year. A Brother pays
dues in every Lodge (with certain specific exceptions) of which he is a
subscribing member
Note As subscriptions are taken in advance and Annual Dues are
paid in arrears, Lodge Treasurers must ensure that they have
sufficient funds to cover the Annual dues at the date that the
accounts are made up. The Annual Dues should not be paid
out of subscriptions for the following year

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1.2 By-laws
No. 5 - Audit committee and annual accounts.
The Accounts shall be made up to the last day in the month specified in the
By-laws. A copy of the accounts and of the Audit Committee’s certificate
that all balances have been checked and that the accounts have been
audited shall be sent to all members with the summons convening the
meeting.
The audited accounts must be presented no later than the third meeting
after the date to which the accounts are made up.
No. 6 - Fees and annual subscription.
Fees for initiation, joining and re-joining are specified in the By-laws. The By-
laws will often provide that in addition the candidate shall pay such
registration fees as are payable to United Grand Lodge and, if applicable,
Provincial Grand Lodge.
The annual subscription shall be such as the Lodge shall from time to time
decide. If he wishes to change the subscription, the Treasurer needs to make
a formal proposition by notice on the summons.
Any member whose subscription is unpaid for a time specified in the By-laws
shall be liable to be excluded from the Lodge after due notice, in accordance
with Rule 181, or Rule 148 BofC. (see 1.1 above)
No. 7 - Non-dining or country members.
A Lodge may specify reduced fees for non-dining or country members.
No. 10 - Payments from Lodge funds.
The Treasurer should seek approval from the Lodge for any payment if it is
for other than ordinary purposes.

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2 Bank
2.1 Accounts
The Lodge will have a current account and may have a deposit account.
Best practice, unless the Lodge uses the Grand Charity Relief Chest Scheme
(see 6 below), is to have a separate account for its Benevolent Fund.
2.2 Mandates
Changing the mandate is always difficult and takes time. The Treasurer
should start the process of getting his name added to the mandate as soon
as he is appointed.
2.3 Signatories
It is for the Lodge to decide whether the Master is to be a signatory during
his year of office. Given the time taken by banks to change mandates, this
can be problematical, and it is generally more practical to include the
Secretary as a signatory as he commonly remains in office for several years.
It is recommended that, even though the Lodge only needs two cheque
signatories, two or three senior Past Masters (possibly Past Treasurers) are
kept on the mandate for emergencies.
Note provided it is impracticable for the Treasurer to sign any cheque
it shall be sufficient for such cheques to bear the signatures of
two members authorised by the Lodge
2.4 Electronic Banking.
Electronic banking is recommended for several reasons;
 Payees generally receive their payment very quickly.
 Lost cheques and “the cheques in the post” excuse cannot be used.
 Costs are saved on postage and stationery.
 The payee avoids journeys to the bank.
 Bank statements can be viewed 24/7 online.
 An automatic receipt and record of transactions is provided.
 Invoices are sent by email attachments (and printed off for records by
the Treasurer).
 If the Lodge has several accounts, it is much easier to transfer funds
between them,
 Statements can be viewed online, so for example if members have told
the Treasurer that they have paid their subs directly into the account,
he doesn't have to wait for the next statement to check,
 The Treasurer can make payments directly from the account - but the
Lodge should approve this (Rule 153 BofC), as it may be that only one
authorisation is needed.

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Electronic Banking (Continued)

Many payees include their bank account number and sort code on their
invoices so inviting payment online. Those who see this as a security issue
must remember that these details are on all cheques anyway. It therefore
follows that this practice poses no problems.
If you are one of those Treasurers using e-banking the same level of internal
financial control should be in place as for more traditional forms of banking
for example:
 after each electronic transaction, a printout should be taken showing
details of the transaction and stored as part of the accounting record;
 retaining print outs of statements as part of the accounting records;
 keeping all PCs with access to the online banking facilities secure;
 ensuring all PCs are up to date with anti-virus, spyware and firewall
software;
 keeping all password(s) and PIN(s) secret;
 changing passwords periodically;
 treating emails received relating to bank accounts with caution, in
particular, you should not respond to emails or telephone calls asking
for personal security details – banks do not ask for such information.

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3 Income
3.1 Subscriptions.
Subscriptions and dining fees are two of the Lodge's main sources of income.
The Lodge subscription year runs from the first day of the month specified in
the bylaws, and subscriptions are payable in advance.
Once the Treasurer has prepared his budget and has calculated the
subscriptions required for the next Lodge year, it is the practice in some
Lodges to present his proposals for approval to the Lodge Committee. Once
approved the Secretary will include this as a proposition on the summons
for the meeting prior to the installation for approval by the members.
There is no need for a proposition if the required subscription is unchanged
from the previous year.
If a Brother wishes to join another Lodge, he will be asked to provide a
Clearance Certificate. This will be done by the Secretary, but he will need to
confirm with the Treasurer that the Brother's subscriptions are paid up to
date.
4 Masonic Dues
4.1 United Grand Lodge
United Grand Lodge charges an annual capitation fee which is payable with
the Annual Return and which is payable in full in respect of any Brother who
was a member at any time during the year. Note that the charge is levied in
full for joiners or leavers, even though they may only have been members of
the Lodge for a few months during the year. The fee is calculated in arrears,
so is always paid after the end of the year to which it relates. The annual
accounts must therefore include a provision for the amount due.
NB! It is important that Treasurers ensure that there are sufficient funds
in the General Account to pay for both the UGLE and Provincial Dues.
4.2 Provincial Grand Lodge.
The same considerations apply for Provincial Grand Lodge.
4.3 Dispensations
Dispensations are required if, for example, a Lodge has to change the date of
its meeting from the regular day. A fee is payable to Provincial Grand Lodge.

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4.4 Payment by bank transfer

Treasurers making payments by bank transfer MUST make transfers to the
Provincial Account for both UGLE and Provincial Dues. The Provincial Office
will transfer UGLE Dues to the UGLE account.
NB! When paying by bank transfer the reference to be used must be your
Lodge number and what the payment is for, e.g.
LXXXX AR 2019 (for Annual Dues),
LXXXX RF (for Registration Fees),
LXXXX Disp (for Dispensations)
LXXXX RC (for Replacement Grand Lodge Certificates).
LXXXX ARP 2019 (for Prov Annual Dues),
Any associated documentation should state when such a payment was made
with what reference. This documentation must still be supplied to the
Provincial Office for onward transmission is necessary.
Cheques accompanying documents are still welcome at the Provincial Office.
5 Other expenditure
Rent of the Lodge room is usually one of the Lodge's biggest expenses.
Dining is another major expense. It is important that the Treasurer ensures that
the cost of the meals is within budget, and that the numbers ordered are correct.
The Treasurer should be aware that the finances of most Masonic Halls are run by
volunteers and are finely balanced. It is important to pay promptly and in full.
There will be other, more general expenses such as printing and postage and the
Secretaries expenses. The Treasurer deals with payment of these as and when
they arise. A supplier's invoice should be obtained for every payment from Lodge
funds.

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6 Benevolent funds
Charity collections in the Lodge room, and by raffle or similar at the Festive
Board, are generally paid into the Lodge Benevolent Fund. Unless the Lodge uses
the Grand Charity Relief Chest Scheme, it is good practice to use a separate bank
account for the Benevolent Fund.
Donations from the Lodge Benevolent Fund are usually discussed once a year at a
meeting of the Lodge Committee, and once agreed are proposed by the Charity
Steward in open Lodge. As soon as the resolution has been approved, cheques
can be sent to the beneficiaries/charities selected.
The Grand Charity Relief Chest is a scheme whereby Lodge Benevolent Funds are
sent to the Grand Charity as and when they are received. When the Lodge wishes
to make a donation, it sends a withdrawal form to the Grand Charity and they
send the donation directly to the beneficiary. The Lodge is sent a statement once
a year showing deposits, donations and interest earned. The advantages of using
the scheme include;
 No need for a separate bank account,
 Better rate of interest and no tax is payable thereon,
 Avoids the possibility of mixing General and Benevolent monies
 Donations by individuals can be gift-aided, which increases their value by
25%,
 The scheme is operated free of charge to the Lodge.
6.1 Disbursing Charitable Money
As with all other aspects of fundraising, the final stage of disbursing money
for charitable purposes must be done within:
 The law appertaining to charitable activities
 The regulations set out in the Book of Constitutions, Rule 153
 The By-Laws of the Lodge

Also it must be done with the consent of the membership. Records of

disbursements must be kept for audit purposes, but also for the benefit of
the members.
It is essential that you can understand and can differentiate between
charitable and non-charitable funds.
6.2 Charitable Funds
Funds specifically given to a particular charitable cause may only be
transmitted to that cause. Recipients need not be registered charities as long
as they have obvious charitable purposes.
Money raised in the name of charity can only be disbursed for truly
charitable purposes, e.g. donations to charities, or in cases or real need or
demonstrable hardship.

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CHARITABLE FUNDS CANNOT BE USED FOR PURPOSES SUCH AS FLOWERS,

WIDOWS’ CHRISTMAS OR BIRTHDAY GIFTS.
Non-Charitable Funds (General or Benevolent Funds)
These can be used and disbursed much more widely at the discretion of the
Almoner, with the agreement of the membership and CAN be used for
flowers, widows’ Christmas or birthday gifts,
The following table illustrates some of the basic differences between these
types of fund.
Differentiating Non- Charitable From Charitable Funds
Non-Charitable Funds Charitable Funds
General Funds Benevolent Fund Charity Account
RAISED as General RAISED as general or RAISED as Charitable
Funds e.g. Benevolent Funds e.g. Funds e.g.
Raffles etc
Annual subscriptions Monies raised but NOT Monies raised in the
Surplus of dining fund in the name of charity name of charity
(if any) etc. Alms collections, but Alms collections by
NOT in the name of cash or cheque in the
charity name of charity
CANNOT BE USED TO
FUND SOCIAL GIFT AID TAX IS NOT Alms collections taken
ACTIVITIES RECLAIMABLE ON by Gift Aid Envelopes
BENEVOLENT FUND All Gift Aid Envelope
DONATIONS collections
Singular or regular
donations to a
registered charity or to
a Lodge or Chapter
Relief Chest
Can be DISBURSED for Can be DISBURSED for Can ONLY be
running the Lodge benevolent purposes: DISBURSED for
Raffles can be used to charitable purposes:
support Lodge Funds The appropriate fund
but it must be stated if for widows’ Christmas Donations to registered
that is the case boxes, birthday gifts, charities
Remembrance Day Donations to
wreaths, flowers, individuals or
miscellaneous gifts etc. nonregistered charities
DO NOT USE TO in cases of
SUPPORT SOCIAL demonstrable need or
FUNDS hardship

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7 Accounting records
The two key accounting records which the Treasurer needs to keep if he is to be
able to control the Lodge finances and prepare annual accounts are the
Cashbook and the Subscription Register. These records will be supported by files
of Bank Statements and invoices and must be kept for 6 Years (7 for Safety).
7.1 The Cashbook
The Cashbook is a list of receipts and payments, including the date of the
transaction and a description of the source of funds or of the name of the
payee, and at a very basic level this is all that is required.
Commonly, however, it will also show an account balance and often it will
be analysed into the various categories of income and expenditure to enable
them to be easily summarised. The cashbook can be maintained manually
(there are many ruled account books designed for this purpose) but it lends
itself to being kept on a spreadsheet (and a fairly basic ability with such
programs will suffice). See Appendix I
7.2 The Subscription Register
The Subscription Register is simply a list of members, the amount of subs
due each year and the date on which those subs were paid. Keeping a
record for each member in this way means that the Treasurer does not have
to find the individual receipts in the Cashbook, and work out to which year
they relate, when he needs to check if a member is up to date. See Appendix
V
8 Statement of Accounts
The Lodge financial year starts on the first day of the month specified in the
Bylaws. Separate accounts should be prepared for the General and Benevolent
Funds.
The Book of Constitutions states that the accounts should present the 'exact
financial position of the Lodge'. This means a Statement of Income and
Expenditure and a Balance Sheet. Both accounts should include the figures for
the previous year for comparison. Examples of accounts are given in the
Appendices II and Ill.
The audited accounts must be presented no later than the third meeting after the
date to which the accounts are made up. (BofC 153(d)) and for other accounts
such as the Benevolent Account etc. (BofC 153(e)).
The Accounts, and the Report of the Auditors, need to be sent to the members
with the summons for the meeting at which they are to be approved.
Note 1 A copy of the Accounts MUST be sent to the Provincial Office within
one calendar month after they have been approved by the Lodge.

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9 Budgeting
One of the principal tasks for the Treasurer is to ensure that the Lodge has
enough income to cover its expenditure.
In order to calculate the subscription needed for the ensuing year, the Treasurer
needs to collate all the relevant information. Some of this may be actual figures
which have been set in advance, e.g. the amount of United Grand Lodge dues or
the rent for the Lodge room. Some may have to be estimates, e.g. the expected
average cost of meals and the number of members attending. Historical data, and
the Treasurer's own experience, is the best guide to these.
There are many ways to perform a calculation, and many Treasurers simply add a
small percentage to the previous year's amount and hope for the best. This may
work if the Lodge is in a reasonably static position, but if any costs rise by more
than average, or the number of members or diners changes significantly from one
year to the next, it could give the wrong answer.
To assist Treasurers, there is a spreadsheet available, summarised in Appendix IV
and downloadable from the Provincial website. When numbers have been
entered in each of the shaded fields, the required minimum subscription will be
generated.
10 Compliance and good practice guidelines for Treasurers
There is always a risk of theft or fraud when handling money. In the case of Lodge
funds the risk is considered to be low. Nevertheless the security of the Lodge
funds should always be borne in mind as all funds belonging to the Lodge are
ultimately the Treasurer’s responsibility (BofC Rule 153).
Such Funds include Charity and Alms collections, raffle proceeds, auctions, dining
and all other monies receivable from individual members or any of its officers.
The risks to Masonic funds can arise both internally and externally and therefore
external fraud and theft cannot be excluded. Even the security of cash/cheques
raised at Masonic meetings cannot be ignored. At one meeting (not in this
Province) the Festive Board and Alms collection were stolen from the Charity
Steward on his way home. As you are responsible for all monies, please consider
these wider issues.
Treasurers working from home using traditional methods of banking (as opposed
to e-banking) must be consider the security of the Lodge documents and, more
importantly, the cheque books. It is worth thinking about the most appropriate
location to keep these items and, in the case of cheque books, a safe storage
location is vital. Also, when on holiday, leaving the cheque books with a second
cheque signatory is advisable in case of burglary.

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All cheques must bear your signature and it is recommended that at least one
other member authorised by the Lodge should also sign, not only to provide you
with a second signature on cheque(s), but also to provide the Lodge with a
brother who is recognised by the bank if you were to be incapacitated. He would
be available to deal with the financial matters of the Lodge. He would also be
able to take over temporarily in the fortunately rare event of the death of a
Treasurer in office.
Some brethren believe that additional signatories to cheques are required solely
to prevent a Treasurer from stealing Lodge funds, but this is not the case. The
additional signatories also have the effect of preventing cheques being used by
thieves or burglars because although they may be able to obtain your signature,
they will not know the second signature(s) required by the bank. Cheques must
not be pre-signed by a second signatory because if the cheque book is stolen,
then the aforementioned protection is gone.
For the same reason, it therefore follows that all documents and paperwork that
you use should be completed accurately and with care. Paying in slips, cash books
and other administrative documents should always be completed legibly and
comprehensively. Remember, although you may be able to decipher your work,
others, including auditors, may not.
There should be no cheques issued to unusual payees without approval by the
Lodge members following a Notice of Motion and successful ballot at a Lodge
meeting. However, if the payment is an emergency or it is below the Lodge limit
for such payments, the sum may be paid without reference to all members.
It is strongly recommended that sums of money are kept to the minimum amount
possible in your current account(s). Unused charity funds, with the exception of a
small reserve, should be deposited in your Grand Charity Relief Chest and large
sums of Lodge funds, which are earmarked for future spends, should be removed
from current accounts and placed in safer deposit accounts so eliminating
fraudulent removal using cheques or other fraudulent methods.
It is a requirement in all organisations to have financial work audited and this
applies to all Masonic Lodges and other Orders. The audit is sometimes
erroneously thought by some to prevent or identify theft or fraud. Whilst this
must be a factor it is not the overriding reason. Audits are mainly designed to
provide, at their conclusion, an assurance to the members that the finances of
their organisation are accurate and that the financial position of the Lodge is as
shown on accounts presented by you.
It follows that you should assist the auditors in examining your work which
should culminate in giving it credibility. It may be that you have missed
something – we are all human. Without an audit you will not feel as comfortable
as you will when your work has been successfully examined.

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11 Guidance Notes for Email Traffic to the Provincial Office

The Provincial Office receives many emails from many sources all of which need
to be properly processed and archived. In order to avoid a significant amount of
time being wasted at the office identifying who the email is from or what the
attachment is about, the following simple guidelines should be adopted.
11.1 Identification
On the Subject Line please make the comment useful so that the reader can
determine quickly who it is from and in connection with which lodge with a
hint of the content. The Lodge number should always be in the Subject line.
This allows easy search methods to be used to list previous email message
from a lodge when pursuing issues.
Typically, the line may be - Subject: L9017 Dispensation Fees
11.2 Attachments
The Provincial Office receives many emails with attachments. Most are saved
on to the Provincial Office server and in many cases uploaded to the Lodge
directory. They are often forwarded to the Rulers or Provincial Function
Heads such as the Provincial Grand Treasurer. The name of the file which is
attached needs to be standardised to facilitate association with a lodge and
give a hint as to the content. The following convention should be adopted for
the file name.
Lodge number + date in YYYY MM DD form + Lodge Accounts
L8319 Accounts for YE 2019 06 30.pdf
11.3 Bulk Mail
Always Use BCC field when addressing bulk emails. BCC means Blind Carbon
Copy. It provides a way of addressing messages to more than one person so
that everyone's address is not displayed for all to see. Place YOUR OWN
email address in the TO: field. Keep your recipients' addresses in the BCC
field.
 Using BCC protects your recipients' private email addresses from being
spread to strangers.
 Using BCC helps prevent SPAM.
 When using BCC, messages are easier on your readers because the
messages contain less text to sift through. The cleaner the message, the
easier it is to read.
 Because the messages contain less text, they're smaller and require less
bandwidth. They will download faster.
 Using BCC shows your consideration of others by not publishing
hundreds of your contacts to strangers (and potentially, SPAMMERS or
maybe even stalkers.)
…………………………………………………………..End…………………………………………………………….

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 The Lodge Treasurer

Appendix I Example Cash Sheet

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Appendix II Example General Fund Account

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Appendix III Example Lodge Benevolent Accounts

LODGE No. 1234 BENEVOLENT FUND ACCOUNT
RECEIPTS & DONATIONS FOR THE 'YEAR ENDED 31 DECEMBER 2018

2018 2017
RECEIPTS £ £
Alms collections and raffles 2,277 2,075
Interest received 8 29
2,285 2,104
DONATIONS

Charity 1 250 200

Charity 2 250 200
Charity 3 250 0
Charity 4 250 0
Charity 5 250 0
2,250 2,000

£35 £104
EXCESS OF RECEIPTS OVER DONATIONS

BALANCE SHEET AS AT 31 DECEMBER 2018

2018 2017
£ £
ASSETS
Grand Charity Relief Chest 1,575 1,540
£1,575 £1,540
CAPITAL ACCOUNT
Balance brought forward 1,540 1,436
Surplus for the year 35 104
Balance carried forward £1,575 £1,540

AUDITORS' REPORT
We certify that that all balances have been checked and that the accounts have been duly
audited.

Signed Date

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Appendix IV Sample Subscription Calculator

Total Members 48
Hon Members 3
Meetings per Year 7
Dining Fee (£) 15.00

Amount Charge
Fee Breakdown Count
(£) (£)
Hall capitation (per member, per meeting) 7.50 336 2520.00
Provincial fee - Initiates (registration) 6.00 1 6.00
Provincial Fee - All Members 10.00 48 480.00
Grand Lodge Dues - All Members 40.00 48 1920.00
Grand Lodge Charity - All Members 17.00 48 816.00
Registration Fee (Initiates) 72.60 1 72.60
Provincial Installation Party Dining 15.00 3 45.00
Visiting Masters Dining (5 per meeting) 15.00 75 1125.00
Secretary Expenses 50.00 1 50.00
Materials and Literature foe Master Masons 23.00 1 23.00
Past Master's Jewel 100.00 1 100.00
LESS: Initiation Fee paid by Initiate 60.00 1 60.00
TOTAL ANNUAL OUTGOINGS 7097.60
Outgoings per Member 147.87
Suggested Annual Subscription 150.00

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Appendix V Example Subscription Register

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