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The Audit Report under Schedule C "Assets and Liabilities" includes a line entitled "Due from _______Members". this line should include the number of members delinquent in payment of their dues as of the date of the audit Report. for Example, the report for the period ending December 31st would include only those members delinquent in payment of their dues for that year or earlier. The dues for the subsequent year should have been billed to the members at least 15 days prior to the end of December. Those dues should not be included on the December Audit report since they are not delinquent until March 31st of the subsequent year and would be reported on the June 30th report if still unpaid. If the Financial Secretary had followed the proper billing procedures, as outlined on page 36 of the Grand Knight's handbook, and the Trustees had followed the proper Audit Report preparation, which includes verifying the number of delinquent members and amounts due, that line would include all members who have not paid their dues at the end of the audit period. Further instructions can be found on page C-4 of the financial Secretary's Handbook. The State deputy's and District Deputy's copy of the Audit report should include a listing of the delinquent members reflecting the years past due and the amount each member owes.

If a council does not report any delinquent members on their Audit Report as required, then it should not suspend any members since theoretically it did not have any delinquent members.

Councils having incomplete Audits or no Audits filed with supreme cannot suspend members until two consecutive Audits are properly completed and filed.

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