Auditor Training

Practical guidance for lodge auditors — reviewing financial statements, working with the Treasurer, and meeting Grand Lodge reporting requirements.

Course Overview

What This Course Covers

Built for brethren appointed to review lodge finances.

The Auditor is appointed by the Master to review and verify the lodge's financial statements prepared by the Treasurer. This course covers what an Auditor needs to know to confirm the lodge's finances are accurately recorded and properly reported to Grand Lodge.

Financial statements are prepared at least annually by the Treasurer in the format provided by Grand Lodge, and must be reviewed or audited by a committee appointed by the Master before being submitted to Grand Lodge by December 1st of each year. The Treasurer works closely with the lodge's Auditor to ensure that all funds and accounts are properly and accurately depicted. The Finance Committee separately oversees the lodge's overall financial status, assists with budget planning, and — in the Master's absence — may provide signatures on bills for payment per the lodge's By-laws.

Learning Modules

The Auditor's Role

Appointed by the Master to review and verify the financial statements prepared by the Treasurer.

Reviewing Financial Statements

Confirming that funds and accounts are properly and accurately depicted, working closely with the Treasurer.

Grand Lodge Reporting & Deadlines

Financial statements must follow the Grand Lodge format and be submitted by December 1st each year, alongside required federal filings (IRS Form 990N, 990EZ, or 990).

Working with the Finance Committee

Coordinating with the Finance Committee, which oversees overall financial status and assists with budget planning and bill approval in the Master's absence.

What You Will Learn

Understand the Auditor's role and how it's appointed by the Master
Review and verify the Treasurer's financial statements for accuracy
Confirm financial statements conform to the Grand Lodge's required format
Ensure the annual financial report is submitted to Grand Lodge by December 1st
Recognize required federal tax filings (IRS Form 990N, 990EZ, or 990)
Collaborate effectively with the Treasurer and Finance Committee

Note: unlike other officer roles, the Grand Lodge guide does not include a standalone Auditor chapter — this course is compiled from the Auditor-related duties described in the Treasurer and Finance Committee chapters.

Lodge Auditor reviewing financial records

Schedule

TBD

[ TBD ]

Instructor

TBD

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