Chapter 21

Fiscal Year, Compensation, & Disbursements

by the Grand Lodge


The fiscal year of the Grand Lodge shall begin on the first day of January and end on the last day of December of each year. The budget period shall be coterminous with the fiscal year, and the accounts and reports of all officers, boards, commissions, and committees submitted to each annual communication shall cover the preceding fiscal year. [5-3; 22-1; 22-4; 47-1 ].


The Grand Lodge shall annually fix the amount of compensation, if any, to be paid to its officers, employees, agents and members; and, failing to do so, the amount authorized the preceding year shall govern.

Every proposal to provide for compensation for the services of any officer, member, or agent of the Grand Lodge, or to increase the same shall be first referred to the Committee on Personnel, which shall then refer the same with its recommendations to the the Committee on Finance.

To the extent that any officer, member, or agent of the Grand Lodge receives compensation for services in a manner deemed to be in the capacity of an employee of the Grand Lodge, said individual shall also be subject to the Grand Lodge Personnel Policy. [21-2; 28-3.1; 34-3.1; 34-5.2; 36-10.23.F]. ( This regulation amended, effective January 1, 2018 )


The Grand Lodge may name the depositories for its moneys, or its funds in the hands of any grand officer or agent, but in the absence of direction by Grand Lodge the brother having the care or custody of any such moneys, or funds, may select such depositories. All such deposits shall be in the name of "The Grand Lodge of A. F. & A. M. of North Carolina." [15-1.3; 16-1.9; 16-1.38].

1. The moneys, or the funds, of the Grand Lodge of A. F. & A. M. of North Carolina may be withdrawn from any bank or depository by any person or persons duly authorized to do so under the law of this Grand Lodge.

2. The identity of any person or persons authorized to make such withdrawals shall be certified to by the Grand Master of this Grand Lodge, under the seal of this Grand Lodge and duly attested by its Grand Secretary, or Assistant to the Grand Secretary.

3. The Grand Lodge must authorize disbursements of its funds before such disbursements are made. [15-1.7; 36-6; 34-3.1; 34-5.2].

4. No debt shall be contracted nor disbursement made except by order of the Grand Lodge or the Grand Master unless otherwise provided. [36-6; 34-5].

5. Each disbursement, when previously approved by the Grand Lodge or the Grand Master, shall be made upon a warrant or voucher on such form as the Grand Secretary may prescribe, issued and signed by the Grand Secretary, and signed and validated by the Grand Treasurer.

6. The Grand Treasurer may take receipts on a pay roll, or otherwise, for any money paid out during a communication of the Grand Lodge for expenses of the communication, for which he shall receive a regular warrant of the Grand Secretary. [15-1.7; 16-1.10].


At each annual communication of the Grand Lodge, the Grand Treasurer shall tender each grand officer, past grand elective officer, District Deputy Grand Master and each District Deputy Grand Lecturer of the preceding Masonic year, and to each member of a board, commission, or committee of the Grand Lodge, in attendance and serving as such, per diem and mileage incurred in attending that annual communication. [15-1.9; 27-7].

1. Any brother who may attend in more than one category shall receive payment for only one of them.

2. The amount of per diem and mileage shall be determined by the Committee on Finance and approved by the Board of General Purposes prior to each annual communication.

3. The following limitations shall be followed:

A. Grand Lodge Officers and Past Grand Masters shall be paid per diem for no more than three days.

B. Boards, Committees and Commissions that meet during the annual communication shall be paid per diem for no more than two days.

C. Boards, Committees and Commissions that do not meet during the annual communication shall be paid per diem for no more than one day.


The Masonic Home for Children at Oxford, the Masonic and Eastern Star Home of North Carolina Incorporated, and The North Carolina Masonic Foundation, Incorporated, are corporations under the laws of the State of North Carolina, and they shall be managed by their respective boards of directors according to their respective charters and by-laws. Neither of the said corporations shall by its own action in any manner or to any extent obligate the Grand Lodge. The Grand Lodge shall assume no liability or responsibility for any debt or other obligation of any nature of either of said corporations unless, and until, it has been expressly authorized or assumed by the Grand Lodge. [22-1; 27-4; 35-1; Chapter 35, See Appendix].