The new Auditing & Accounting Manual is online at Elks.org.  As a reminder all lodges must use the Grand Lodge Chart of Accounts as posted in this manual starting with the 2019-2020 lodge year.  Additional account numbers may be added as sub numbers to the accounts listed, for example; 30100 is “Member Dues.”  You could add 30100-01 as “Regular Member Dues,” 30100-02 as “Life Member Dues,” and 30100-03 as “Associate Member Dues.”  The only restriction on sub-accounts is that the first five (5) digits must be one of the standard set of accounts.

If you are not already using the Grand Lodge Chart of Accounts you should begin your conversion process now in order to be ready for April one.  All reports, budgets, P&Ls must use the Chart of Accounts as listed in the new revision of the Auditing & Accounting Manual.

Arthur H. Frost, III
Grand Lodge Sponsor