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2015

GRAND LODGE OF MISSOURI

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safeguarding of assets. The Committee has requested an inventory be regularly taken and records maintained. •

The auditor found that no consistent inventory of merchandise held for sale was taking place and found no evidence of an actual inventory at year ended October 31, 2014. The Committee has requested this be remedied.

Various financial transactions between the Grand Lodge and its charitable affiliates were not adequately documented and regularly reviewed for reasonableness and for compliance with federal and state tax laws. This is being remedied.

A significant number of the subordinate lodges and temple associations have had their tax exempt status revoked by the IRS. If not remedied, this could result in serious consequences not only for the subordinate lodges and temple associations themselves, but also potentially for the Grand Lodge and its charitable affiliates.

The auditors found ambiguity in the By-Laws as to who had the clear authority to bind the Grand Lodge on high dollar or long term contracts and prior review of same, such as the purchase of copiers and equipment/system maintenance agreements. The auditor and the Committee notes that legislation has been proposed that is designed to address this issue.

Additional management oversight problems with financial consequences also were discovered such as, but not limited to: failing to respond to registration documents sent by the Missouri Secretary of State; failure to deposit checks in a timely manner; use by the OES of Grand Lodge supplies, telephone/internet system, postage machine and other equipment without reimbursement; charging Masonic bodies a “donation fee” on behalf of the Lodge of Research for use of facilities not controlled by the Grand Lodge; charging lodges for member history searches; arbitrarily waiving per capita fees owed the Grand Lodge; refusing to allow lodges to suspend members for non-payment of dues; payment of expense account reimbursement requests without proper review; mis-managed travel arrangements; and lack of a cost control system in ordering supplies. These problems now are being addressed.

On a more positive note, the Committee is pleased to report that the Grand Lodge finally, after many years, has been restored to its proper IRS tax status as a 501(c)(10) tax exempt organization. The committee met on November 15, 2014 to approve the tentative budget for 2014-2015. The committee met on April 11, 2015 after the audit was received to adjust the 2014-2015 budget consistent with the By-Laws. The committee forwarded a lengthy letter of recommendations to the Grand Master and Deputy Grand Master on August 1, 2015 a copy of which is attached hereto. Procedures to ensure compliance with By-Law controls on cash and

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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