Treasurer / Secretary Workshop. MWPHGL of Maryland Office of the Grand Inspector 1307 Eutaw Place, Baltimore, MD

Transcription

1 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 2

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) 3

4 Most Worshipful Prince Hall Grand Lodge SECRETARY S CORNER Regular Communication RECORDING SECRETARY Roll Call of Officers Read Meeting Minutes Read Correspondence 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 Verify Attendance Roster SECRETARY Read Petitions and Demits Read Bills of the Day Receive monies from Financial Secretary, Verify Amount & Issue Receipt to Treasurer Draft Order on the Treasurer (Worshipful Master signs also) Signs Due Cards Signs Meeting Minutes, Order on the Treasurer & Presents to WM WM & Treasurer Signs Checks Secretary Pays Bills Secretary Sends Out 30, 60, and 90 Day Letters Review and edit records FINANCIAL SECRETARY Receive all monies into Lodge Issue Receipts to Payees Fill out Financial Worksheet Verify Financial Worksheet & post appropriate Ledger Sheet Entries Notify Secretary of 30, 60 and 90 Day Arrears 4

5 Secretary s Corner Flow Chart Secretary Task (Regular Communication) Recording Secretary Task (Regular Communication) Financial Secretary Task (Regular Communication) Records Mgmt Task Secretary Admin Task Financial Secretary Task Self Audits Self Audits Self Audits Working Tools Working Tools Working Tools 5

6 Secretary Task & Responsibilities Lodge Agenda 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 6

7 Recording Secretary Task 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 7

8 Recording Secretary Task 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 8

9 Recording Secretary Task 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 9

10 Recording Secretary Task 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 10

11 Secretary Administrative Task Regular Communications 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. 11

12 Secretary Administrative Task Petitioning Process Flow Chart Candidate Submits Petition/ Medical/ Fee Petition Fee Paid Brother Receives Inter APP Degree Fellow Craft Degree Master Mason Degree Pay GL Raising Fee Pay GL Temple Renovation Fee Pay Other Required Fees Sign By-Laws Add Brother to Roll Profs Proficiency 3 0 Lodge Votes to Receive Petition Petition Read into Lodge 2 Voucher & Sign Accepted? NO Secretary Sends Appropriate Response to Candidate YES Candidate is Investigated Lodge Specific PM Financial 2 Members Financial Lodge Ballots on Candidate 12

13 Secretary Administrative Task Management Of Administrative Task 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 13

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) 14

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 15

16 Secretary Administrative Task 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. 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 16

17 Lodge Monetary Funds - Receiving Regular Communications 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 17

18 Financial Secretary Receiving Funds Receives ALL monies into lodge Issue receipts to payee Log in money on Financial Worksheet (FWS) 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.) Financial Secretary receives receipt from Treasurer and signs receipts Financial Secretary verifies Totals & Amounts 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 18

19 Lodge Monetary Funds - Receiving Financial Worksheet 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. 19

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21 EXAMPLE 21

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24 Dues Card - Example Annotate Dues Cards for Secretary s Signature 24

25 Lodge Monetary Funds Receipts 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). 25

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. 26

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29 EXAMPLE MEMBERSHIP LEDGER NAME: DOB: Occupation: ADDRESS: TELEPHONE #: Taken: Taken: Taken: Taken: Taken: Taken: Taken: Taken: OTHER DEGREES Age: (when intitated) Beneficial: Initiated: Passed: Raised: Demitted: Dropped: Reinstated: Masonic Funeral Requested: Yes Deceased: Investigating Committee: Voucher 1: Voucher 2: No MISC. INFO DUES AND FEES FROM TO MO DAY YR MO DAY YR PAYMENTS MEMO FOLIO AMOUNT DATE MEMO FOLIO AMOUNT 29

30 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 TELEPHONE #: (Home/Office), (cell) jrlundy@verizon.net Currently Safety Officer: MIG - Electrical Constr. Company OTHER DEGREES MISC. INFO Taken: Crowned 32,3/10/ James A. Mingo Consistory 334 Age: (When Initiated) 55 Taken: Created 6/13/ TUWA Temple No. 228 Beneficial: Ada Lundy (Wife),305 Bentwood Drive, Ft. Washington,MD Taken: Elevated 33,10/8/2000 Washington DC Initiated: 2/21/1994 Taken: Legion of 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 DUES AND FEES PAYMENTS FROM TO MO DAY YR MO DAY YR MEMO FOLIO AMOUNT DATE MEMO FOLIO AMOUNT Dues 5510 $ Roof Donation 5511 $ Dues 6071 $ Crab Feast Tickets 5567 $ Dues 6178 $ Sr. Citizen Donation 5626 $ Dues 6672 $ Chair Donation 5733 $ MM Ball Tickets 5791 $ Ad 5886 $ Gl Raffle $ Cabaret 6017 $ Acacia Lodge $ Prayer Bkfast 6142 $ Trustee Ball Ticket 6244 $ Sr. Citizen Donation ** $ Gospel Program 6410 $ MM Ball Tickets $ MM Ball Tickets $ GL Raffle $

31 Lodge Monetary Funds Expending Funds Flow Chart Secretary Receives Billing Secretary Drafts O.O.T Secretary & Presiding Officer Sign O.O.T Secretary Pays Bills with Signed Check - 2 Signatures Treasurer Complies with O.O.T Treas. & WM Signs Check Secretary Presents O.O.T to Treasurer 31

32 Lodge Monetary Funds - Expending Regular Communication 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 32

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34 EXAMPLE 34

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37 Management of Financial Records Manage Lodge s Financial System Manage Lodge s Membership Ledger Sheet Updates Manage Bill Paying System for Lodge 37

38 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) Working Tools Grand Lodges Standard Operating Procedures (SOP s) Lodge s By-Laws 38

39 Audit of Financial Records Self Audit Definition: To inspect and verify the accuracy of financial records and statements 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 39

40 Audit of Financial Records Cont. 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 40

41 Secretary s Corner Task List Recording Secretary Recording Secretary s Task Responsible Person Frequency Roll Call of Officers Recording / Reading & Preparation of Regular Communication Mtg. Minutes Record Sickness and Distress and maintain list of same Read Correspondence Maintain/Verify Attendance Roster Archive Internal List Reports Self Audit of Recording Secy's Task Recording Secretary Recording Secretary Recording Secretary Recording Secretary/ Secretary Recording Secretary/ Secretary Recording Secretary Recording Secretary Each Meeting Each Meeting Each Meeting Each Meeting Each Meeting Monthly Monthly 41

42 Secretary s Corner Task List Secretary Secretary s Task Responsible Person Frequency Assemble/Track /Read List of Bills Read Petitions/Demits/ Healings and Reinstatements 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 Issue signed & stamped Dues Cards Secretary Secretary Secretary Secretary Secretary Secretary Secretary Each Meeting Each Meeting Each Meeting Monthly As Needed As Needed As Needed Obtain supplies from Grand Lodge Secretary As Needed 42

43 Secretary s Corner Task List Secretary Cont. Secretary s Task Responsible Person Frequency 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 Attend all Lodge Meetings (Board of Trustees, Audit, etc. Secretary Secretary Secretary Secretary Secretary Secretary Worshipful Master / Financial / Recording / Secretary Secretary As Needed As Needed As Needed Continuously Annually As Request Monthly / As Required As Required 43

44 Secretary s Corner Task List Financial Secretary Financial Secretary s Task Responsible Person Frequency Prepare/maintain Financial Worksheets Receipt of all Funds in to Lodge Issue receipts for funds received Read Receipt of the Reg. Comm. Dues Card Updates Financial Secretary Financial Secretary Financial Secretary Financial Secretary Financial Secretary Each Meeting Each Meeting Each Meeting Each Meeting Each Meeting Post Membership Ledger Sheet Updates Financial Secretary Each Meeting Self Audit of Financial Records Monthly Financial Secretary Monthly 44

45 Helpful References CD 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: (Office of the Grand Sec) 45

46 Treasurer s Corner 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

47 Treasurer s Corner 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

48 Financial Secretary Receiving Funds Receives ALL monies into lodge Issue receipts to payee Log in money on Financial Worksheet (FWS) Secretary attach Treasurers receipt to FWS Treasurer verifies amounts on FWS signs and gives copy to Secretary Verifies totals & amounts on FWS and pass to Treasurer Treasurers Corner Initiates accountability for funds. 48

49 Treasurer s Corner Lodge Monetary Funds Receiving Funds Treasurer Receives Funds Treasurer Verifies Funds & sign FWS Treasurer Issues Receipt Treasurer Post Funds To Cash Book Treasurer Files Deposit Slips Treasurer Deposits Funds in Bank Treasurer Completes Deposit Slips Treasurer Post Funds To Check Book 49

50 Treasurer s Corner 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 Expending Funds Flow Chart Secretary Receives Billing Secretary Drafts O.O.T Secretary & Presiding Officer Sign O.O.T Secretary Pays Bills Treasurer Complies with O.O.T Secretary Presents O.O.T to Treasurer 51

52 Treasurer s Corner Lodge Monetary Funds 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

53 Treasurer s Corner 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. 53

54 Membership Ledger Form Reproduction Instruction 54

55 Content Purpose Instruction process Sample Blank Membership Ledger Sheet 55

56 MLF Reproduction Instruction 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. 56

57 Instruction process 1. Open blank document labeled MLF. 2. Document will be displayed. 57

58 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

59 MEMBERSHIP LEDGER Cont d NAME: DOB: Occupation: ADDRESS: TELEPHONE #: Taken: Taken: Taken: Taken: Taken: Taken: Taken: Taken: OTHER DEGREES Age: (when intitated) Beneficial: MISC. INFO Initiated: Passed: Raised: 8. Now left click the ok button. Demitted: Dropped: Reinstated: 9. A new tab will be displayed with the Masonic Funeral Requested: Yes No Deceased: Investigating Committee: Voucher 1: Voucher 2: document you chose to reproduce. DUES AND FEES FROM TO MO DAY YR MO DAY YR PAYMENTS MEMO FOLIO AMOUNT DATE MEMO FOLIO AMOUNT 59

60 TREASURER S REPORT Activity For September 1 Through September 30, 2010 Checking Account Beginning Balance, September 1, $1, Deposit No., September 1, , Deposit No., September 15, Beginning Balance + Deposit.. 3, Deduct - Disbursements: 1.) 1348 My Lodge#1 (Rent) ) 1349 Bro. Johnson (Flowers) ) 1350 My Lodge#1 (Rent) ) 1351 Bro. Adams (Repast) ) 1352 Stan Jordan (Donation) Total Deduct - Disbursements Ending Checking Account Balance, September 30, $2, Less Set Asides Registration Annual Session (5 x $150.00) Trustee Maintenance Tax ( 21 x $35.00) GL Per Capita Tax ( 21 x $21.00) Scholarship Fund (21 x $10.00) Raised/Healed ( x $70.00) Reinstated ( x $60.00) Charity Fund (21 x $6.00) Newspaper (21 x $9.50) Temple Renovation Fund ( x $100.00) 0.00 Old Building Fund ( x $150.00) 0.00 Entity Fee ($22.00) Master Mason Ball 0.00 Fraternal Assistance. Total Set Aside Funds. - 1, Net Operating Balance Checking Account, September 30, $1,

61 Questions?