2021Bylaws

ANNOTAT I ONS

Bylaws (Iowa)

“contingency” appropriations, a temple budget which does so is in violation of §334.4(a). 1974 Proceedings, p. 26. It is manifest from the provisions of §§327.5, 324.8 and 334.4 that so long as it complies with Shrine law, the temple itself has ultimate authority with respect to all of its financial affairs, including those of appendant or affiliated corporations. 1976 Proceedings, p. 175. A temple budget may be amended only by action of the temple itself under §334.4(e), and temple officers may not transfer appropriations from one budget classification to another. 1976 Proceedings, p. 176. Capital expenditures as well as operating expenses must be included in the temple budget in order that appropriations may be made therefor in accor- dance with §334.4. 1977 Proceedings, p. 163. Neither the Potentate nor the Finance Committee may transfer funds from one budget classification to another, because the budget may be amended only by the temple at a meeting thereof in accordance with §334.4(e). 1979 Proceedings, p. 170. All temple funds, including those of its circus, are subject to the control of the temple. 1980 Proceedings, p. 29. Under provisions of §§327.3, 327.4, and 327.5, temple financial officers are required to report financial transactions to the temple at its meetings; and, under §§334.5 and 334.6, they are required to submit the financial records to an audit, which is made available routinely to members of the temple at its annual or budget meeting. 1980 Proceedings, p. 29. In order to amend a budget adopted pursuant to §334.4, a tem- ple must consider specific proposals and may not simply authorize its Potentate to “use his own judgment.” 1981 Proceedings, p. 164. After the temple budget is adopted pursuant to §334.4, funds cannot be transferred from one account to another except by amendment of the budget, which must be done by the members of the temple at a meeting thereof. 1983 Proceedings, p. 212. A Noble is entitled to inquire about the finances, records and reports of his temple and the appropriate officers thereof must respond to his inquiries at reasonable times and places. 1984 Proceedings, p. 110. The nobility, at a regularly stated meeting of the temple are authorized to amend the temple budget under §334.4(e). 1989 Proceedings, p. 207. There shall be no expenditure of funds except as authorized by the budget. 1994 Proceedings, p. 157. All funds of the temple must be maintained by, and under the control of, the temple and in accordance with The Imperial Councilʼs Accounting And Financial Reporting Requirements For Shrine Temples. A housing chairman may not collect room deposits from the Nobility, establish accounts separate from the templeʼs accounts, and make disbursements from the separate accounts. 1995 Proceedings, p. 142. The adoption of the budget constitutes the appropriation of funds for the purposes indicated in the budget. The proceeds from charitable fund raising events, less allowable deductions as determined by Shrine law, must be promptly remitted to Shriners Hospitals for Children. The proceeds from fraternal fund raising events may be donated or expended for fraternal or non-fraternal purposes in accordance with the adopted budget. 2000 Proceedings, p. 238. A temple building fund must appear in temple account 4300 (of the Uniform Chart of Accounts For Shrine Temples). A contribution specifically designated for a new building may not be used for any other purpose whithout the consent of the donor. 2000 Proceedings, p.236. A temple potentate may not refuse to order an audit of temple accounts, once a motion to that effect has been adopted by the members at a stated meeting, under the rationale that there is no money in the budget for it. The adoption of the motion is authorization for the amendment of the budget for a reasonable expenditure for the audit. The amendment of the budget in the specific amount should be adopted at the meeting where the motion is passed, or at the next stated meeting, or at a special meeting called for that purpose. § 334.6 1980 Proceedings, p. 29. Under provisions of §§327.3, 327.4, and 327.5, temple financial officers are required to report financial transactions to the temple at its meetings; and, under §§334.5 and 334.6, they are required to submit the financial records to an audit, which is

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