1. All information on the form complies with the Internal Revenue Service requirements and must be Typewritten
    in duplicate.  The original should be mailed to the Temple Office sponsoring the Club of Unit by February 10th. Keep
    the duplicate for your records.

2.  The financial statements should be prepared on a modified accrual basis.  See "Temple Financial Manual" (B.A.T.S.),
    Section 2, pages 38-41, for additional instruction.

3. Check the following items:
    a) Be sure additions and subtractions are correct and are in agreement with the underlying records.
    b) The amount entered for "Balance, beginning of year" in Members' Equity section must agree with the
        amount reported for "Balance, end of year: in the prior year's Financial Statements.
    c) When the surplus (deficit) in the Statement of Activities is added to or deducted from the Member's Equity
        "Balance, beginning of year", the result represents the Member's Equity, end of year. Total Assets must equal
        Total Liabilities and Member' Equity.

4.    Revenue accounts:
    a) There are two types of Shrine fund raisers: Charitable and Fraternal. Fund raising gross revenues must be
        identified by type.  Include on the line " Fund raising (Gross) - Charitable (Code J) the total of all revenues
        on the Shrine Charity Activity Form completed during the year.  Total revenues from fund raisers for
        the benefit of the club or unit should be reported on the line "Fund raising (Gross) - Fraternal (Code I)"  The
        associated expenditures to sponsor the fund raiser are to be reported on the appropriate lines in the
        EXPENDITURES section (Codes 8 and 9).
     b) Social activities and visitation (Codes E and F) reimbursements include the gross receipts from sale of tickets
        for trips, dances, etc., not held for fund raising purposes
    c) Investment income (Code H) should include dividends and interest actually received during the year plus the
        amount of interest credited to the account as of December 31.  Should there be any interest received on monies
        held for the benefit of Shriners Hospitals, the Interest income must be reported separately from interest
        income earned on fraternal invested funds.

5.    Expense accounts:
    a) Fund raising (Codes 8 and 9) expenses include the cost of holding activities listed under 4(a).
    b) Social activities and visitation (Codes 3 and 4) expenses include all costs of entertainment, transportation,
        lodging, meals, etc., incurred in connection with the activity.
    c) Member's relations (Code 10) includes gifts to Nobles such as flowers.
    d) Transfer to temple (Code 11) represents donations to Temple's operating and designated funds.

6. An itemized list of amounts should be attached for the accounts requested.  For each checking and savings account
     attach a copy of December 31 year and following January 31 bank statements.  Any other unusual amounts should
    be supported by detailed list of explanation.

7. The General Order No. 1 does not allow net proceeds from charitable fund raisers to be held by a unit or club.  After a
    charitable fund raising event and upon request to, and written authorization by, the Imperial Potentate and Chairman
    of the Board of Trustees of S.H.C. up to 1/2 of the net proceeds may be held by a Temple to be used exclusively for
    hospital patient transportation expenditures.  The results of the charitable fund raising activity must be reported to the
    Temple Potentate on the Charity Activity Form and submitted to the Executive Vice President - Imperial Council
    within 60 days of the activity.  A club is not permitted to maintain a separate hospital patient transportation fund.  

8. Underlying accounting records, bank statements, receipt books and invoices should be kept available for inspection
     and audit for at least four (4) years.

I hereby declare under the penalties of perjury that this authorization (including any accompanying schedules and statements)
has been examined by me and to the best of my knowledge and belief is true, correct and complete and made in good faith.

_________________________________    ______________    ______________________    _______________
            Signature of Officer Preparing Form                                            Date                                            Title                                            Phone Number

_____________________________________________________    _______________________    ___________________________________
                    Chairman Audit Committee                                                 Date                                         Phone Number