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PROCEEDINGS OF THE

2015

Grand Secretary significantly increased office staff salaries (including a 16% raise for the Office Manager in 2015 and over 6% in 2014) without consultation with or even notification to the Grand Master, top officers, and Chairman of this Committee, as required by the By-Laws. Until most recently, no job descriptions or performance expectations existed for Grand Lodge employees and raises were given without regular written performance evaluations. •

Management of the Grand Lodge office refused repeated requests by the insurance carrier to review employee health insurance plans in light of the requirements of the new Affordable Health Care Act (“ObamaCare”) and attempted to unilaterally renew a plan with zero deductible and with premiums paid entirely by the Grand Lodge costing in excess of $95,000 annually until discovered and overridden by order of the Grand Master. The Grand Lodge office employees now have a more reasonable, but still generous, health insurance plan that is in line with those currently offered by other employers. Employee health insurance premiums for 2013-2014 were reduced to $60,000.

A 401(k) retirement plan was established on December 31, 2002 by the Grand Secretary for Grand Lodge office employees (including the Grand Secretary). This occurred within 3 months after members of Grand Lodge voted to eliminate retirement plans (except for the existing obligation to a former Grand Lecturer) to protect the financial stability of the Grand Lodge. No records were found authorizing the Grand Secretary to establish this retirement plan. On June 2, 2009, the Grand Secretary certified that a resolution was passed to amend the plan in its entirety. No such resolution was found.

A review of the expenses for the automobile insurance policy for the Grand Secretary’s vehicle revealed that the Grand Lodge was not insured for liability, only the Grand Secretary and his spouse. The Grand Lodge is now the named insured on the policy.

The monthly financial statements presented to the Committee by the Grand Lodge office excluded certain non-budgeted transactions and did not provide adequate general ledger or check payment or deposit information, thereby precluding proper review and oversight of monthly financial activities.

Recorded Minutes of Officer and committee meetings were either not found or not consistently prepared in a manner to constitute an official record of transaction authorization.

The accounts receivable balance of nearly $81,000 could not be reconciled. A complete listing of receivables has been requested.

The auditor found that the Grand Lodge and Children’s Foundation did not maintain a system of tracking property and equipment. Lack of a regular inventory being taken results in no documented control or

Profile for Missouri Freemasons

Official Proceedings - Grand Lodge MO Communication 2015  

Official proceedings of the One Hundred Ninety-Fourth Annual Communication Columbia Sept 28-29 A.D. 2015 A.L. 6015

Official Proceedings - Grand Lodge MO Communication 2015  

Official proceedings of the One Hundred Ninety-Fourth Annual Communication Columbia Sept 28-29 A.D. 2015 A.L. 6015

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