When he became a Mason, WBro Paul Sparks was asked about his profession. As an accountant, everyone seemed to know what his job would be within in the Lodge. Lo and behold he became the Treasurer of his Lodge – Dr Field No 8158 - after his first year as Worshipful Master. As an accountant the thought of taking on the role of Lodge Treasurer did not faze him as he was used to preparing accounts and bank reconciliations.
After a number of years in the role and seeing many sets of Lodge accounts he found there was no set format. Treasurers tended to follow whatever system had been gone before. Paul asked himself why Treasurers would blindly follow what has been done before. He concluded that, although they often do not having a very full understanding of what is required or how a set of accounts are created, they are motivated to take the role of Treasurer through a desire to help their Lodge. There is usually a very small list of volunteers.
Lodge accounts are usually presented in a format with which the Brethren are familiar. This is no more evident than in formats featuring horizontal accounts, a method not used in the accountancy profession for many years ago.
A friend saw a Tweet by Lewis Masonic publishers asking for someone to write a book for the guidance of the Lodge Treasurer. Paul offered to help and produce a guide to make the Treasurer’s work less daunting.
Paul says
It is not a complicated role if the holder understands accounts. At the same time the possibility of such a role is something that would see most Masons running for the door. After many years of explaining to clients the correct formats to use for their accounts and bookkeeping it was a simple process to create a step by step guide to enable the new Treasurer to quickly become comfortable in his new office.
Featuring a dedication by the Provincial Grand Master, RW Bro Max Bayes, the book, “A Guide for the Masonic Treasurer“
- expands on the guidance given in Rule 153 of the Book of Constitutions issued by the United Grand Lodge of England
- with the aid of worked examples, gives various templates for accounts and worked through examples of funds under the control of the Treasurer (all Lodge accounts bearing the Lodge’s name)
- gives guidance on how the accounts should be audited using a simple checklist, which can be used either by the Treasurer or auditors
- covers various tax issues and give guidance of how the accounts could be presented annually to the Brethren
WBro Sparks hopes his guide will be a useful tool for new Treasurers, as this is a role that is feared and shied away from and it really shouldn’t be.