2021Bylaws

FINANCIAL REPORTING CHECKLIST Note: This checklist is intended only to supplement other reporting checklists with considerations specifically related to Shrine temples. It is not intended to be an all-inclusive reporting checklist for Shrine temples. YES NO 1. Are financial statements comparative between years? _____ _____ 2.  Do financial statements present combined activities of the temple and all affiliated entities under their control? _____ _____ 3.  Have funds for separate charitable activities been kept separate? _____ _____ 4.  Has the following supplementary financial information been disclosed: _____ _____ (a)  Detailed schedule of activity within each unrestricted fund? Schedule 1 _____ _____ (b)  Detailed schedule of activity within each temporarily restricted fund? Schedule 2 _____ _____ (c) Detailed schedule of permanently restricted fund? Schedule 3 _____ _____ (d) Detailed schedule of each fundraising activity? Schedule 4 _____ _____ 5.  Have all bequests and donations for the benefit of Shriners Hospitals been forwarded to Shriners International Headquarters in Tampa? _____ _____

6.  Have all transactions with related parties, including payments to members of the Divan, commissions to Shrine clubs and units and checks drawn to the temple from restricted funds, been disclosed? 7.  On the statement of activities and changes in net assets, does: (a)  Net assets at beginning of year agree with the net assets balance at the end of the prior year? (b)  If not, is an adjustment line provided which explains the difference? 8.  Is the specific nature of unrestricted, temporarily restricted and permanently restricted funds described in the footnotes? 9.  Is interest being earned on charitable funds? If so, interest income must be disclosed separately in the supplemental schedules. 10.  Has the auditorʼs prior yearʼs constructive service letter comments been cured? 11.  Did the auditor issue a constructive service letter? If so, a copy is to be sent to the Director of Temple Accounting. (c) The total of all transfers between funds net to zero?

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