OVERALL IT TAKES ALL THE KEY PARTS OF 
  THE LODGE TO CONTROL THE FINANCES OF 
  THE LODGE AND HAVE A GOOD RESULT.
  These Key Parts are:
   Lodge Secretary
   Lodge Treasurer
   Audit and Accounting Committee
   House Committee 
   Trustee/Board of Directors
       Lodge Secretary’s Financial 
               Responsible:
   Receive all money from the Lodge and the Club
   Reconcile deposit figures with your figures
   Keep an itemized log of all receipts
   Issue a receipt for the amount received to the 
    proper sources
   List receipts by Lodge Income and Club Income
   Receives all bills and must catalog them by 
    account for the Treasurer
   Vouchers for payment are written to ensure that 
    money being paid out comes from the correct 
    sources of budgeted items
   Vouchers need to record the correct code from the 
    Chart of Accounts
       Lodge Treasurer’s Financial 
              Responsible:
    Funds derived from Dining Room, Bar and Other 
    Services may be in separate budgets
   A Lodge has supreme authority to determine how 
    its funds shall be disbursed.
   Become familiar with Duties of the Auditing 
    Committee as they pertain to the Treasurer.
   Understand the requirements outlined in the 
    Auditing and Accounting Manual as they pertain 
    to the Treasurer.
       Lodge Treasurer’s Financial 
              Responsible:
    Maintain current data on all income and expenses.
   Reconcile all bank accounts monthly. Resolve and 
    clear all discrepancies to balance. 
   Remember to safeguard funds and deposit all 
    funds in a timely fashion.
   Finally and most important: Provide to the Board of 
    Directors a current monthly report of all Budgets, 
    Profit and Loss (P&L) Statement and a Balance 
    Sheet prior to their monthly meeting.
     Auditing & Accounting Committee 
            Financial Responsible:
  Auditing & Accounting Committee is appointed 
  by Exalted Ruler at the first regular session 
  after installation as By-Laws require. 
  NOTE:::
  No Lodge Secretary, Treasurer, Trustee/Board of Directors or any 
  member of the Supervising or Managing Body of the Club or 
  other facility established in connection with the Lodge shall 
  serve as a member of the Lodge Auditing & Accounting 
  Committee.
  Auditing & Accounting Committee should study the Lodge’s Financial 
  Report from the preceding year and consult with the Auditing & 
  Accounting Committee from the previous year to see that the 
  recommendations of the Accountant have been complied with or, at 
  least, evaluated.