LMCP_Lodge Finance

Audit by the Audit Committee

If the audit committee conducts the audit, it will follow the Lodge Audit Guide available on the Member Center at freemason.org.

The audit committee will request the financial statements, financial account statements, payroll records, government filings, membership records, stated meeting minutes, lodge bylaws for the previous fiscal year along with a randomly selected sample of disbursements and deposits. The Lodge Audit Guide instructs the committee on what to look for in these documents and how to report the findings to the lodge. A similar guide exists for auditing the hall association books and records.

Audit by a CPA

If the lodge chooses to hire a CPA to conduct the audit, the role of the audit committee is to solicit competitive proposals from qualified CPAs and make a CPA recommendation to the lodge based upon the information in the proposals.

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