2021Bylaws

Bylaws (Colorado)

(b) Auditing Firm, Audits and Reports. The board of directors, after receiving the recommendations of the Finance and Audit Committee, shall select a firm or firms of certified or chartered public accountants to conduct designated audits of this corporation and such appendant and af- filiated corporations as authorized by the board of directors. (1) Before the first day of May or other agreed upon date of each year the selected auditing firm shall complete an audit of the financial statements of this corporation, and: (i) The auditing firm shall submit a written report of its audit with accompanying financial statements. It shall submit a separate written report stating its findings and recommendations concerning external and internal controls or a statement that it has no such recommenda- tions. Such annual audit shall be conducted in accordance with gener- ally accepted auditing standards. The auditing firmʼs report with the accompanying financial statements shall be printed and a copy sent at least 30 days before the annual meeting, along with the notice of the annual meeting, to the potentate of each temple. Other copies shall be made available at or before the annual meeting to any individual mem- ber requesting the same in writing. Upon request, the details of all trans- actions for the audited year shall be made available to any member. (ii) The auditing firm, if so requested by the board of directors, shall provide a separate, written report regarding its recommendations for external and internal controls relating to depositories, as recited in this section of these bylaws, so as to ensure proper safeguards, or a written statement that it has no such recommendations. A copy of this separate report shall be presented to the Committee on Finance and Audit and Treasurer along with a copy of the report and accompanying financial statements required by this section of these bylaws. (2) By the agreed upon date, the selected auditing firm shall con- duct an audit of such appendant and affiliated corporations as autho- rized by the board of directors and submit a written report of its audit with accompanying financial statements. It shall submit a separate written report stating its findings and recommendations concerning external and internal controls or a statement that it has no such recom- mendations. Such audit shall be conducted in accordance with generally accepted auditing standards. Amend. 1989, 1999, 2009 § 511.4 General Counsel. The General Counsel shall be a Noble and a member of the Bar who is learned and experienced in the law. He shall advise and consult with the officers, directors and trustees of this corpora- tion, render legal advice and assistance as required to properly transact its business, and perform other duties delegated to him. He has the right to the floor at any meeting of this corporation for explanatory purposes. He

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BYLAWS (COLORADO)