Proceedings of the Grand Lodge of Illinois - University Library

Tuesday. ? GRAND LODGE OF ILLINOIS, I. O. O. F. 395
Nov. 18. 1913. (
We examined all the securities and found Mortgages and Bonds
in all funds amounting to $67,990, as listed.
We find certain discrepancies in Orphans' Home Fund and Orphans'
Home Building Fund, which, however, do not affect the totals.
The following items were not marked Building Account and were
therefore charged by Treasurer to Maintenance Account, when they
should be charged to Building Account:
Voucher No. 5936—Screens $237.00
Voucher No. 5946—Architect 200.00
Voucher No. 6052—Architect , 77.60
Voucher No. 6054—Electric Light Fixt 325.00
Total $839.60
And voucher No. 5869, Advance for Freight, $4.69, was marked
Building Account and wes therefore charged by Treasurer to Building
Account, when same should be charged to Maintenance Account.
The Orphans' Home Building Account according to Treasurer's
books therefore shows a credit balance of $834.91. When these cor-
rections are made on Treasurer's books the accounts will show as fol-
lows:
Orphans' Home Fund—credit balance $802.31
Orphans' Home Building Fund 000.00
The Finance Committee also find a difference in the Orphans'
Home Building Fund, as shown by their third report on Orphans' Home,
which shows as follows:
Orphans' Home Fund, balance '.
. $3,509.81
Orphans' Home Building Fund, overdraft 2,707.50
Difference $802.31
This is caused by Trustees of Orphans' Home instructing the Grand
Treasurer without consulting the Finance Committee to make a trans-
fer of the overdraft on Building Account by charging same to Maintenance
Account. We do not consider this a good practice and would
suggest that in the future these matters be taken up direct with the
Finance Committee.
We have been carrying on our books for over fifteen years the
following accounts:
John Buehler Orphans' Home Fund.
Chalmers Orphans' Home FUnd.
German Rebekah Orphans' Home Fund.
The income on these accounts has been credited to the respective
accounts,- until today these accounts have to their credit cash and
securities as follows: