Accounting:
The Worshipful Master, Secretary, and Treasurer are advised to establish a Grand Lodge Account, specifically designated for Per Capita fees, with exclusive signature cards. This account can be a savings account for ease of management. Regular financial reviews are crucial, so the Worshipful Master should schedule monthly meetings with the Secretary, Treasurer, Senior Warden, and Junior Warden. This ensures that all key officers are informed about the lodge's fiscal condition, helping to prevent any unexpected financial issues. The Worshipful Master is directly responsible for the collection of dues and should instruct the Secretary to address this matter at every meeting to avoid last-minute payments. Dues are expected to be paid by the first Stated Communication of each year. When a brother pays their dues for the upcoming year, the initial portion of the dues must be allocated toward the Per Capita tax account, which is presently set at $70. To streamline the process, when money is submitted to the Treasurer, the Secretary should record the amount due for the Per Capita tax account on behalf of the paying brother. This practice ensures accurate and transparent financial record-keeping. • Cause an audit of your lodge books to be done every year and chaired by your Senior Warden so he knows the state of the lodge before he goes into the seat. Accounting – Lodge Club: During the November Stated Communication, the Club President is expected to present a report before the Lodge. This report serves as a stewardship document, outlining the fundraising efforts of the club. Importantly, this presentation is for informational purposes only. No formal motion should be associated with this report during the November Stated Communication. Instead, it should be explicitly marked as "READ FOR INFORMATION ONLY." The substantive discussion and any motions related to the report will be deferred to the first Club meeting preceding the November Stated Communication where proper parliamentary procedure can be followed. Crucially, no financial disbursements to any organization should be made without the explicit consent of the brethren. It is emphasized that the Worshipful Master does not possess executive powers in this regard, underlining the importance of collective decision-making within the lodge. This approach ensures transparency and aligns with the principle of shared governance in financial matters. Death of a Brother: Upon receiving notification of a brother's passing, the three principal officers, dressed in business attire, accompanied by the Chaplain, are to promptly visit the home of the deceased brother to offer support and condolences to the family. Simultaneously, the Worshipful Master and Secretary are tasked with reviewing the deceased brother's beneficiary form and initiating the necessary transactions within both the Lodge and Grand Lodge. It is crucial that the established beneficiary information remains confidential and is not disclosed to the family until the Worshipful Master can establish contact with the appropriate beneficiary. This precautionary measure is implemented to avoid potential conflicts, considering that the deceased brother may not have designated his wife or children as beneficiaries on record. In situations where the family lacks arrangements with a mortician, funeral home, or church, the Principal Officers are obligated to assist the family in making these arrangements. Their role extends to aiding the family in identifying a reputable service consistent with the standards of Mortuary Science. If the need for a church arises, a referral should be made, aligning with the appropriate denomination of the deceased brother.
Prince Hall Sentinel May 2024 Page | 24
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