BSBCOM603 Plan and establish compliance management systems
Assessment Task 1
This task requires you to review the compliance requirements for your organization or the Charity-Care case study provided and investigate compliance management systems.
In this evaluation errand, you are required to survey your very own association or the Charity-Care contextual analysis, just as the situation beneath, to decide consistence prerequisites that are relevant. Utilizing this data, you should distinguish and choose a fitting consistency the executives framework for usage in the association. You will utilize the results of this appraisal undertaking to finish Assessment Tasks 2 and 3.SituationYou are an outside specialist contracted to direct examination into and propose a proper consistence the executives framework for an association.You should:
inquire about inside and outer consistence necessities
break down subjective and quantitative data to assess consistency the executives’ choices
set up a report for senior administration distinguishing a proper consistency framework for the association.
Headings for the rundown report:
inward consistence necessities, including data the board and recordkeeping prerequisites
outer consistence necessities
industry consistence prerequisites.
examine accessible frameworks, alternatives or parts, including talk of pertinent principles for every choice; for instance, hazard the board and usage of a hazard the board framework
analyze frameworks or parts as far as:
match to authoritative culture
suggest framework or parts.
Consider the situation above in connection to the association in which you work. In the event that you don’t have a proper work environment whereupon to base this evaluation errand, you can utilize the Charity-Care contextual investigation gave.
Meet with the applicable workforce in your association to get data on:
the general spending plan for the consistency the board framework
authoritative prerequisites and criteria for the consistency the board system.Note: If you are putting together your evaluation with respect to the Charity-Care contextual investigation, you should meet with your assessor to get this data.
Build up an examination plan which diagrams:
inquire about undertakings to be attempted
proposed to inquire about techniques; including overview instruments to accumulate subjective and quantitative data on, for instance, hierarchical consistence execution figures, consistence culture, and so on.
Create review devices to catch authoritative information.
Gather authoritative information on consistency performance. Note: If you are putting together your evaluation with respect to the Charity-Care contextual investigation, you should meet with your assessor to get this data.
Research and distinguish the consistence necessities that are appropriate to the association, including:
inward consistence necessities as portrayed by authoritative arrangement and system archives
outer consistence necessities as portrayed by state/an area administrative bodies and statutory prerequisites, and the Australian gauges for consistency, records the executives and hazard the board
industry-explicit consistence necessities.
For each recognized consistence prerequisite, inquire about the:
territories of the association most influenced by the consistency necessities
hierarchical consistency information, including, for instance, money related misrepresentation, mishap figures, preparing numbers, client grumblings, and so forth.
dangers required for rebelliousness with necessities
punishments for rupturing consistence necessities
methods for guaranteeing continuous consistency with the necessities.
Audit the built-up criteria for the consistency the board framework, and utilize these to:
distinguish accessible choices for a consistency the board framework for the majority of the recognized consistence prerequisites
look at the recognized consistency the board alternatives against one another and the built-up criteria
make a suggestion on framework segments.
Utilizing the data you have accumulated from steps 6– 8 above, build up an outline report in accordance with the headings required in the situation.
Compose a reflection on the procedure you embraced to inquire about and set up the report. The incorporate depiction of:
the kind of research embraced
the advancement of the examination plan
the improvement of overview devices to gather expected information to choose consistency
investigation of subjective and quantitative information.
Submit documentation according to determinations underneath. Keep duplicates for your records. You should attract on this documentation to finish Assessment Tasks 2 and 3.
You should give:
a composed report
an exploration plan, including doled out errands and spending assignments
a composed reflection.
Your assessor will search for the show of:
explore abilities to:
lead writing and web seeks
help with different sorts of research overviews
help with the investigation and association of research information, including subjective and quantitative information, utilizing suitable methods.
explore the executives’ aptitudes to:
create explore plans
oversee other staff associated with the exploration movement
proficiency abilities to compose reports containing complex ideas
information of research strategies and methods appropriate for directing consistence related research ventures
learning of quantitative and subjective information examination methods applicable to consistency related research
information of applicable Australian and universal benchmarks
information of components or parts of consistency program/the executive’s frameworks
information of applicable hierarchical arrangements and systems.
Change for separation based students:
No variety of the errand is required. Meeting with assessor might be embraced by means of video chatting device.
A subsequent meeting might be required (at the watchfulness of the assessor).
Documentation can be submitted electronically or posted via the post office.
Appraisal Task 2
This assignment expects you to create for an association an execution plan for the consistency the board framework that has been distinguished in the past appraisal errand.
In this evaluation assignment, following on from Assessment Task 1, you are required to plan and record the consistency the board framework to be executed in the association, and gain endorsement from both the CEO (or pertinent inside endorsement expert) and an outer examiner before starting the usage procedure. You should react to two situations, one for interior endorsement, and one for outside endorsement.
Situation: Internal endorsement
You are an outside specialist procured to lead an investigation into and propose a fitting consistency the executives’ framework for an association.
The CEO, or important inward endorsement specialist, has now requested that you set up an execution plan for your consistency the executive’s framework. Your arrangement should include:
a financial plan, with a breakdown of expenses for every segment of the framework.
Your arrangement, to satisfy authoritative prerequisites, must be in the accompanying configuration:
Consistency MANAGEMENT SYSTEMFor the proposed consistency the executives’ framework:
depict the administration data framework prerequisites
recognize all parts of the consistency the board framework, including any documentation required to be produced
archive the details of every segment.
PERSONNELFor the proposed consistency the executives’ framework:
decide faculty necessities for staffing
select reasonable staff from those accessible inside the contextual investigation
allocate key duties to each position.
TRAININGIdentify and depict:
the preparation prerequisites for executing the proposed consistency the executive’s framework
appropriate preparing choices for staff.
PROCESSESIdentify and portray:
a protest the executives’ framework
a procedure for building up a consistency the executives’ culture
procedures and methods for recognizing and overseeing consistency breaks, incorporating mix with existing approaches and methodology
procedures and strategies for meeting consistence detailing prerequisites
procedures and systems for inward and outer contact forms
execution markers to be estimated by the framework with the goal that it very well may be equitably assessed, for instance:
quantities of grumblings
quantities of breaks
a proportion of finance blunders/ruptures to a number of exchanges.
the financial backing required to asset usage (counting HR for creating, executing, assessing and keeping up the proposed consistency the executives’ framework)
an activity plan sketching out target achievements for all parts of usage, including preparing, survey, and support.
You should meet with your CEO, or pertinent interior endorsement expert, to show and protect your usage plan, especially based on:
adherence to the spending plan
the capacity of the arrangement to add to a culture of consistency in the association.
Note: If you are putting together your appraisal with respect to the Charity-Care contextual analysis, you should meet with your assessor instead of the CEO.
Situation: External endorsement
As in the above situation, you are an outside specialist contracted to lead examination into and propose a proper consistency the executives’ framework for an association.
The CEO, or pertinent inside endorsement expert, has now affirmed your execution plan for your consistency the board framework.
So as to fabricate believability for the association among customers, clients, and providers, just as government and administrative specialists, you have been requested to meet with an outside reviewer (speaking to a certify confirmation body). This outer examiner will enable you to make the main strides towards guaranteeing the association as for, for example, AS/NZS 3806:2006 Compliance programmes, AS ISO 10002:2006 Guidelines for grumblings taking care of, AS/NZS ISO 31000:2009 Risk Management – Principles and guidelines or AS ISO 15489:2004
Community-Care receives regular funds from a philanthropist entrepreneur who gives a portion of the annual profits from his electrical retail business to the charity. Including this last year, this has amounted to about $800,000 per annum. The call centre raises about $300,000 per annum from local businesses and households.
Computer-Care turns over $1,700,000 per annum: $1,400,000 from the retail business and $300,000 in repair charges. The profit margins are small but the overall net profit is $150,000 per annum. The shop is supported significantly by the landlord, who is providing the fringe CBD shop rent-free for the first five years.
Scenario and policy framework
The CEO has explained to you that the organisation has grown quickly and the management and compliance systems have not had a chance to catch up. Issues were found with the last audit and there has been some disquiet from the association’s stakeholders about the way the association has been managed – particularly in regards to the cash handling processes and the keeping of transaction records. The business manager is totally focused on providing the best possible outcomes for the clients. He is very passionate about making sure they are looked after, but does not really worry too much about issues of control or compliance. The culture of the business is focused on having a good time while helping the community.
The CEO also says that many policies are documented; however, there still remain some training and motivational issues in relation to implementing them appropriately. Some of the policies include:
- risk management policy
- sexual harassment policy
- credit card policy
- expense reimbursement policy
- financial handling policy
- expenses policy
- equal employment opportunity policy
- work health and safety policy.
In asking you to help plan and establish the compliance management system for Charity-Care, the CEO has handed you the current documents relating to the policies and procedures. The CEO has also explained that the association has many compliance requirements under Acts, tax law, and tender agreements. The CEO has also asked you to look into the option of implementing a computerised financial management and payroll system.
You review the previous year’s audit report to management and note that some of the issues the CEO explained still have to be considered and dealt with where needed. The CEO said that the last external audit cost a fortune because there were so many issues with internal controls.
Issues uncovered during the audit include:
- Over 40% of the computer spare parts for Charity-Care are purchased from ‘Compute IT’ – a business that is owned by the warehouse manager’s family.
- The banking of the repair payments from customers does not agree with the total of the receipts issued.
- A cheque was paid to ‘Cheap Computers “R” Us’ for $2,300 but there was no evidence that the goods had been received.
- There are accuracy errors with stocktakes in the computer retail store.
- There are laptops missing from the warehouse, indicating possible fraud.
- There are a lack of prescribed levels on lending limits.
- There has been inappropriate use of the organisation’s assets.
- There are assets on the asset register that are not in their listed location. This is particularly true in regard to printers.
- Some significant transactions are being recorded in the wrong accounting period according to accrual accounting standards.
- There are some notifications from the ATO regarding late lodgement of tax and monthly BAS returns.
A visit to the warehouse uncovered the following:
- The warehouse manager said, ‘Not all customers want us to give them a receipt. They just pay the money and go. That’s why our banking doesn’t always agree with our cash receipts duplicates.’
- When you asked about the suppliers that the warehouse manager purchases spare parts from, he said, ‘Compute IT are great with delivery times and I know the owners really well so I get everything at a good price.’
- The warehouse manager explained further that, ‘Computers move through here so fast it is hard to keep up. So we don’t always record movement in and out of the laptop store room. We just count it at stocktake time.’
- When asked about the cash handling, the warehouse manager said, ‘We are a long way from head office here. So, sometimes I use the proceeds from the repairs to purchase equipment for the warehouse or to repair machinery that needs fixing.’
- One of the warehouse staff said that while most of the goods come into the warehouse via the goods-inward system, sometimes the deal is too good and they go to the supplier, purchase the goods directly and put them into stock. Since the goods come into the warehouse from the charity’s van, they are not checked by the goods-inward clerk, ‘A bit like the time we got five laptops from Cheap Computers “R” Us for a killer price.’
- At your visit to the warehouse you notice that the laptops are all kept in one place in a room, but there is no lock on the door and it is located near the exit to the building. The manager has already explained how ‘…volunteers come and help with the stock management when they get a large delivery. They clean up the computers and make them ready for sale. It’s great. They just come and go as they are able to.’
- One of the repair staff said, ‘The warehouse manager lets me take the delivery truck for the weekend sometimes. Especially if I have some things to move from home. He does not have an issue with it. I think it’s great!’
A visit to the retail store uncovered the following:
- Speaking with the manager of the computer retail store, you discover that stocktakes are done late Friday afternoon rather than Saturday afternoon when the store is shut and, to speed things up, the count is done by individuals and not by teams of two as required in the policy and procedures.
- The retail manager did not think there was any need to have a contingency plan for a fire or any other disaster. She explained that nothing had happened to date and she could not see anything bad happening in the future.
- The retail store manager said in response to the job descriptions for the staff, ‘All Charity-Care employees are pretty switched on. None of the managers need to tell them what to do because they all know. Anyway, we are all so hands-on that the employees can ask us personally if there is a problem. They don’t need job descriptions.’
- The retail store manager said that, ‘Some days it is so busy that we miss the bank. On those days we hide the cash takings in the draw under the cash register.’
- One of the salespeople said, in response to a question you asked about businesspeople coming in to the shop to buy computers, ‘Yeah, we usually charge those people a bit more than when families buy computers. We don’t give them the same good deal we give families because businesspeople can afford it.’
A visit to the counseling centers uncovered the following:
- When inquiring about the way data on people seeking counseling services was kept, you noted that there was no password login on the computer or on the client database. The receptionist at Spring Hill was able to show you the name, address, phone number, and counselor notes on all the clients that had visited in the past week.
- The Spring Hill receptionist also explained that sometimes the counselors were too busy to see people and that she would have a chat with the client in the waiting room. She said, ‘I have learned a lot from hearing the counselors chat in the tearoom and I have a pretty good idea of how to handle people with social and family needs.’
- You asked the receptionist at Spring Hill about the how the banking of the donations is done and she explained that she gets the same people who collect the money to prepare the bank deposits and take it to the bank. ‘I just don’t have the time … and besides, I can’t leave here,’ she said.
- When talking with one of the counselors, you note that they say, ‘We don’t really have a limit to lending to in relation to rent loans for clients. We all just use our best judgment.’
- In asking about the records relating to the rent loan scheme, the counselor showed you the form they complete. ‘I just look up the number on the last loan I gave and add a number to it to get the new number. I enter this number at the top of the form here.’
- The managers reported that there was no real forward planning budget. ‘We just ring in and get approval for any expenditure we want to do,’ was the Woolloongabba center manager’s response.
- In commenting on the number of printers in the Spring Hill center, the manager said, ‘We do twice the amount of paperwork here as the Woolloongabba center so I got them to send over two of their printers.’ You also note that there is no asset identification code on the printers.
- None of the employees reported that they were ever tested by managers in regard to their knowledge about the privacy issues of client data, and said that they had not received any information regarding client complaints about their work.
At the head office, the following was observed:
- The CEO said that the business manager is the one who should to sign off on all employment positions; however, you note that the warehouse manager had told you, ‘I just employ the people I need to help with the computer repairs. It’s very technical and the business manager wouldn’t know a good repairman from a bad one.’
- The business manager explained that sometimes the monthly financial reports are not received from the satellite operations until well past the 20th of the following month when they should be out on the 10th.
- You ask the CEO about job descriptions and she says that she has prepared all the job descriptions for the managers but has left it to the business manager to prepare the job descriptions for the operational staff.
- When you asked the bookkeeper about her recent training and professional development, she said that she had been too busy for the past couple of years to do any. ‘The last professional development I did was a few years ago in regard to changes in the Fringe Benefits Tax law,’ she said.
- The bookkeeper also explained that she keeps the details of what is owed under the rent loan system, but the centers also keep a separate set of records about monies paid out and monies received. ‘Reconciling these two sets of records is a nightmare,’ she said, ‘It’s so much work reconciling accounts that the centers are very protective whenever I ask to do one. They think I don’t trust them, but it’s just my job. The managers tend to back up the center staff and not us at the head office trying to run the checks.’
- The bookkeeper explained that while they are supposed to be keeping the accounts on an accrual basis, ‘…sometimes it just gets too busy to do the end-of-month adjustments so we don’t always do it.’
- The bookkeeper explained that no one comes to check on her work. ‘Everyone is so focused on providing help for the clients, no one really knows or cares about the recording of the financial information. Sometimes I wish we had a better computerized accounting system that integrated all aspects automatically. The lack of support for the importance of control systems is pretty demoralizing. Sometimes I feel like saying, “If they don’t care why should I?”’
- The bookkeeper explained that she seemed to get most of the client complaint calls. She would take down all the details and pass them on to the previous business manager. She was not sure how these complaints were dealt with, but she thought that the number of complaints was increasing.
- The payroll clerk explained that he had not been given any training on the computerized payroll system so he did most of the work manually and only entered the totals into the system. He also said that he got no paperwork regarding pay rate changes, just a verbal chat with the previous business manager: ‘I just took down notes as she spoke.’ He further explained, ‘I keep all the staff records in the filing cabinets that are used by the accounts clerks as well. Sometimes they forget to lock them and I find them open in the morning when I come to work.’
- The payroll clerk explained that sometimes the timesheets come to him for payment but they are not signed. He tries to get them signed but sometimes there is no time, so he just processes them without a signature.
- The accounts clerks said, ‘Everyone just sticks with what they know best. No one rotates or changes roles. It’s too much to learn anyway.’
Charity-Care policies and procedures
Work health and safety policy
Charity-Care cares about the safety of its people and recognizes that injuries result in needless suffering to individuals and their families.
Charity-Care is committed to providing a safe and healthy work environment for its employees, contractors, and visitors.
All Charity-Care employees, whatever their role, carry the primary responsibility to ensure that the work they undertake or supervise is carried out safely and without injury. Charity-Care’s first priority must always be the wellbeing of its employees. No task is so important that a person’s safety is put at risk. All accidents are preventable, and Charity-Care is therefore committed to the goal of ‘no injuries’.
In the event of a workplace hazard or injury, an incident/hazard report form must be completed and submitted to the workplace health and safety office. The form must detail:
- incident date
- name of the person who submitted the report
- time of incident/hazard
- location of the incident/hazard
- incident/hazard type
- description of the incident/hazard
- persons involved
- injuries sustained
- description of injuries
- actions are taken to minimize hazard or reduce risk post-incident.
Equal employment opportunity policy
In keeping with the federal government legislation to promote equal employment opportunity, Charity-Care is committed to the promotion of equal opportunity for all persons including women, people of Aboriginal and Torres Strait Island descent, people of all racial and ethnic groups and people with disabilities.
Equal employment opportunity means that merit and equity will form the basis of all employment, training, and promotion decisions that affect employees at the workplace.
Charity-Care accepts that as an employer it has a responsibility to eliminate and ensure the continued absence from within its structure any source of direct or indirect discrimination on the basis of any factors not related to work performance, including race, colour, national or ethnic origin, nationality, sex, marital status, pregnancy, age, status as a parent or carer, political conviction, social origin or impairment.
In practice, Charity-Care’s EEO policy means:
- For job applicants:
- fair recruitment procedures
- opportunities for non-traditional jobs for women and men
- merit-based access to jobs for members of designated groups, including people of Aboriginal and Torres Strait Island descent, people of all racial and ethnic groups and people with disabilities.
- For employees:
- no unjustified barriers to advancement for any members of staff
- elimination of unjustified discrimination in selection and promotion processes
- appropriate training and development opportunities for all staff, including women and members of designated groups
- opening up of business decision-making processes to staff.
- For job applicants:
Charity-Care is committed to the principles of the legislation and seeks your support in implementing the equal opportunity program.
The purpose of this policy is to ensure you are properly reimbursed for out-of-pocket expenses related to direct expenses for work-related activities, and that Charity-Care is able to claim on taxable expenses.
Meals and entertainment
As a general rule, meals and entertainment necessary for the conduct of business should not be lavish, extravagant or unreasonably costly.
The business meal/drink
A meal is classed as a business meal and is reimbursable when the purpose of the meal is a business discussion in line with business goals.
One employee may not entertain another except when a client is present or:
- when one employee is away from home
- when the discussion cannot, for reasons of privacy or other pertinent business purposes, be conducted on business premises.
In order to qualify for business use, the entertainment must:
- be fully documented and explained in the expense report
- be for a business purpose and not just general goodwill.
Reimbursement of small expenses/temporary cash advance
In some situations, it may be necessary to use cash and claim the reimbursement of these expenses via a cheque requisition or petty cash.
- Always obtain a tax invoice; without one, Charity-Care may not be able to reimburse you.
- Parking expenses incurred while working will be reimbursed against receipts.
- Until previous cash advances have been accounted for, further cash advances are not allowed. You must reconcile all cash advances and attach appropriate receipts with an expense statement.
- You will be required to sign for the advance before it is issued.
- An expense reimbursement form must be completed and submitted with receipts to claim reimbursement. The form must detail:
- employee name
- date of purchase
- expense type
- client ID number
- purchase amount.
Financial handling policy
Authority to sign cheques
To spell out procedures that must be followed in the signing of cheques on behalf of Charity-Care.
- All cheques must contain two eligible signatures.
- Eligible signatories are board members or staff members who have been previously nominated and endorsed by the board.
- Any two of the above have the authority to sign cheques.
- Signatories cannot sign a cheque made payable to themselves.
- A list of all cheques issued each month will be provided to the treasurer.
To spell out procedures that must be followed in the reimbursement of expenses incurred on behalf of Charity-Care.
Charity-Care will reimburse its staff (including volunteers) any reasonable and authorized expenses incurred by them on behalf of Charity-Care or in the course of Charity-Care business.
- Charity-Care will not reimburse staff for:
- Expenses claimed by an employee as a tax deduction.
- Expenses normally recoverable from a third party.
- Claims for purchases that are required to be made under a Charity-Care purchase order.
- Expenses that are not incurred for business purposes.
- Late payment interest on credit cards.
- Parking, traffic, or other fines and penalties.
- In travel expenses:
- Employees will be reimbursed for the most direct and economical mode of travel available, considering all of the circumstances.
- Employees will not be reimbursed for additional costs incurred by taking indirect routes or making stopovers for personal reasons.
- Use of an employee’s own vehicle for work-related travel will be reimbursed by way of an all-inclusive mileage allowance.
- Trip cancellation insurance will be reimbursed.
- For accommodation:
- Employees will be reimbursed for moderate accommodation expenses, considering all of the circumstances.
- Employees will not be reimbursed for items of a personal nature charged to a hotel account.
- When accommodation is provided by an employee’s friend or relative to whom the employee gives money or a gift as compensation or as a sign of appreciation, the employee may claim an overnight accommodation expense in accordance with per diem rates.
- For the employee’s own meals:
- Employees will be reimbursed for reasonable and appropriate meal expenses actually incurred while on Charity-Care business.
- When the staff member is offering hospitality on behalf of Charity-Care:
- Employees will be reimbursed for hospitality expenses incurred in the course of Charity-Care business, as appropriate.
- Appropriate hospitality charges include events hosted or sponsored for the purpose of promoting Charity-Care’s work or enhancing its image, and include meals that are related to the transaction of Charity-Care business.
- When Charity-Care employees dine together while on Charity-Care business, it is appropriate for the senior person (if any) to arrange payment and submit the claim for reimbursement.
- Reimbursement of reasonable but unauthorized expenses may be made at the discretion of the Business Manager.
- Advance payments may be authorized where appropriate. Such payments will be subtracted from the amount of any later reimbursements. If for whatever reason, expenditure is not incurred, then any advance payments made, or any unspent portion of such payments must be returned.
- Staff is authorized to approve expenses to the amount specified in their individual job description, and for expenditure above this level must seek specific authorization from their supervisors.
- Receipts, invoices, vouchers, tickets, or other evidence of such expenditure must be retained for all purchases and expenses.
- Staff incurring authorized expenditure must submit requests for reimbursement to the designated person, using the expense reimbursement form. The completed form must be signed by the applicant.
- Expense reimbursement forms must be presented with all relevant original receipts, invoices, vouchers, tickets, or other evidence of such expenditure when seeking reimbursement. Where such evidence is for any reason lacking, statutory declarations may be sought.
- The designated person is responsible for determining if the expenses being claimed are reasonable given the circumstances, and for ensuring that they are charged against the appropriate account and that any requirements under the fringe benefits tax legislation have been met.
- Claims that have not been properly prepared, authorized, or supported by adequate documentation will be returned to the claimant and reasons will be given in writing for not processing the claim.
- Charity-Care will not reimburse staff for:
Credit card policy
The purpose of this policy is to:
- Ensure that organizational transactions are carried out as efficiently as possible through the use of credit cards and transaction cards as appropriate.
- Guard against any possible abuse of organizational credit cards.
Card issue: The organizational credit card may only be issued to a board member, staff member, or volunteer where their functions and duties would be enhanced by the use of an organizational credit card. Cards will thus be issued only to people on the approved organizational credit card list. The approved organizational credit card list shall be held by the CEO. Other persons may be added to the list by the board. The board may delegate this power to any or all of:
- the finance committee
- the CEO
- the auditor.
Cards may be issued on a temporary basis and recovered afterward.
Each organizational credit card will be issued to a specific person, who will remain personally accountable for the use of the card. Cardholders will sign the credit card issue form.
Only the authorized signatory may use the card. No more than one card shall be issued per cardholder. Credit limits as appropriate shall be set for each card by the issuing authority.
- Cardholder responsibilities: The cardholder shall:
- in all cases obtain and retain sufficient supporting documentation (e.g. a tax invoice) to validate the expense, or shall in lieu provide a statutory declaration
- attach these supporting documents to the monthly statement from the bank
- review the monthly statement for inaccuracies (and report these to the CEO)
- verify that the goods and services listed were received
- sign the monthly statement to verify that transactions have been made for official purposes
- forward the papers to the authorized signatory for approval (the board chair shall authorize payments to the CEO; the CEO shall authorize the expenditure of all other cardholders)
- notify the bank and the CEO (or in the case of the CEO, the board chair) immediately if:
- the card is lost or stolen
- any unauthorized transaction is detected or suspected
- notify the CEO of any change in name or contact details
- take adequate measures to ensure the security of the card
- return the card to the CEO if:
- the cardholder resigns
- the CEO determines that there is no longer a need for the cardholder to retain his or her card
- the organizational credit card has been canceled by the bank
- be personally liable for any unauthorized transaction unless the card is lost, stolen or subject to fraud on some part of a third party. The cardholder shall not:
- exceed any maximum limits set, from time to time, for the organizational credit card
- obtain cash advances through the organizational credit card
- use the card for any proscribed purchases
- authorize their own expenditure
- claim double allowances (i.e. request reimbursement for an expense already paid by the card).
- Credit card expenditure: The card will only be used for those activities that are a direct consequence of the cardholder’s function within the organization. Where coincident and/or private expenditure occurs on the same transaction (where, for example, a person incurs a debt for personal telephone calls during a hotel stay) the cardholder must settle the private expense prior to charging the balance on the organizational credit card. Where doubt exists as to whether or not an item is function-related, prior authorization should be obtained from the CEO (or, in the case of the CEO’s own card, the chairperson of the board or the chairperson of the finance committee). The use of the corporate card for ‘services of a dubious nature’ is expressly prohibited. ‘Services of a dubious nature’ are defined as any goods or services that might bring the name of the organization into disrepute.
- Credit card misconduct: Wherever a breach in this policy occurs, the CEO must assess the nature of the breach and, if significant, report the breach to the police for criminal investigation or, if lesser in nature, institute an appropriate disciplinary process:
- in the first instance, counseling and/or verbal warning (and dairy or file note created)
- in the second instance, a written warning
- in the third instance, or if the dollar amount is greater than $1000, the card is to be immediately withdrawn.
At the next finance committee meeting the CEO shall report:
- the investigation of the circumstances of the breach
- police reports and action (if any)
- disciplinary action is taken (if any).
- Cardholder responsibilities: The cardholder shall:
Charity-Care accounts receivable policy
The purpose of this document is to define the accounting policies and procedures in respect of the recording, collection, and reporting of amounts of money owed to Charity-Care.
The intent of all interactions between Charity-Care staff and customers or clients of Charity-Care is that all inquiries are to be handled in a tactful and diplomatic manner.
- Collect details from the client, without offering comment or opinion.
- Confirm that you or another Charity-Care representative will get back to them within 24 hours to speak with them on the matter.
- Review the client/customer file:
- If the matter is the result of a data entry error:
- correct the error
- notify your direct supervisor in an emailed report, and ask for confirmation of your actions
- when you receive confirmation, contact the client/customer by phone (or other means if no contact number) to inform them of changes.
- If the matter is not related to a data entry error:
- collate all details of the matter
- outline possible causes or reasons
- notify your direct supervisor in an emailed report and ask them to manage the issue, or for clear direction so that you can manage it.
- If the matter is the result of a data entry error:
Charity-Care raises invoices for the sale of goods and services to external organizations and individuals. A debtor is an organization or individual who owes Charity-Care money for goods and services provided.
Debt collection process
Debts are to be collected as outlined in the following process diagram, with attention being paid to ensure that any actions taken by the accounts receivable department are recorded in the client file. This can be in the form of:
- inserting copies of correspondence (from or to the client)
- writing notes on the client file (dated and initialed)
- updating the status of client debt (especially in regard to the debt collection decision matrix shown below)
- other relevant or supporting information.
Debt collection decision matrix
|30 days||Reminder statement
|Continue credit||No||Document report|
|60 days||Letter||Restricted credit||Doubtful||Advise manager|
|90 days||Debt collection agency||Stop credit||Doubtful/bad||Advise manager|
|Over 90 days||Legal action||Stop credit||Doubtful/bad||Manager responsible|
- Run Aged Debtors Report on 1st of every month.
- Complete Bad/Doubtful Debts Report by the 10th of every month.
- Accounts over 90 days overdue to be handled by the manager – documents to be filed separately in the manager’s office.
- All contact with debtors to be recorded on file – should include copies of invoices, correspondence and the log of phone calls.
- 5% 7 days, OR
- Nett 30 days from the statement.
Sexual harassment policy
Charity-Care recognizes that sexual harassment is a serious issue and is committed to providing a workplace free from sexual harassment.
What is sexual harassment?
Sexual harassment is any deliberate verbal or physical conduct that is unwelcome and uninvited, embarrassing, demeaning, offensive or compromising. It can be experienced anywhere in the workforce and by both men and women.
It has nothing to do with mutual attraction or genuine affection between people. Such friendships, whether sexual or not, are a private concern. It should not be confused with genuine compliments or behaving with common courtesy.
Sexual harassment may include such actions as:
- dirty jokes, derogatory comments, offensive written messages (email/SMS), or offensive telephone calls
- leering, patting, pinching, touching or unnecessary familiarity
- persistent demands for sexual favors or outings
- displays of offensive posters, pictures or graffiti.
Such behavior is against the law if it makes you feel:
- offended and humiliated
- intimidated and frightened
- uncomfortable at work.
Charity-Care considers sexual harassment an unacceptable form of behavior which will not be tolerated under any circumstances.
Charity-Care undertakes to educate all employees on the issue of sexual harassment to avoid its incidence and to inform employees of procedures to deal with the problem should it occur.
Charity-Care is committed to protecting the privacy and confidentiality of our clients and supporters. Charity-Care supports and is bound by the Privacy Act 1988 and the Australian Privacy Principles. A copy of the Australian Privacy Principles can be found at <http://www.oaic.gov.au/privacy/privacy-act/australian-privacy-principles>.
Privacy and our clients
Protecting the privacy and confidentiality of the people we help is essential in preserving dignity and providing respectful assistance. Personal client information is collected and used by Charity-Care, only with client consent, in order to provide the best possible assistance and:
- to assess if clients meet eligibility criteria for specific assistance
- for internal reporting purposes
- to continuously develop and improve our assistance programs
- to assess the effectiveness of our assistance programs
- to assess the nature of need in the community
- to plan our future programs.
Consent is always sought in using personal and sensitive information for research purposes. This information, however, is always de-identified prior to analysis, and individual clients cannot be identified from any research analysis or report.
Client information is never disclosed to other organizations or individuals without the client’s consent unless they are working directly on our behalf or we are required to do so by law.
In some cases, personal information (but never sensitive information) is supplied to contractors (for example freight companies or research agencies) who perform some of these tasks directly on our behalf, and who must sign strict privacy and security agreements and who are also bound by the Australian Privacy Principles. These agreements ensure that these contractors keep personal information confidential and do not use it for any other purpose other than the work we have contracted them to perform.
Protection of personal information
Charity-Care also actively seeks to ensure that all personal information we collect is protected from misuse, unauthorized access, modification or disclosure. We have internal data protection and electronic data transmission procedures; all donations and communications made online via our website are secure.
Clients can obtain copies of their personal information held by Charity-Care, correct their personal records, obtain further information about how Charity-Care manages personal information, or lodge a complaint about the handling of their personal information by contacting the Charity-Care head office.
Charity-Care risk management policy
The risk is inherent in all business activities. The aim of this policy is not to eliminate risk, but rather to manage the risks involved in all Charity-Care activities in order to maximize opportunities and minimize adversity.
Effective risk management requires:
- a strategic focus
- forward thinking and active approaches to management
- the balance between the cost of managing risk and the anticipated benefits
- contingency planning in the event that mission-critical threats are realized.
Charity-Care will maintain procedures to provide a systematic view of the risks faced in the course of our business activities.
- Establish a context: the strategic, organizational and risk management context against which the rest of the risk management process in Charity-Care will take place. Criteria against which risk will be evaluated should be established, and the structure of the risk analysis defined.
- Identify risks: identification of what, why and how events arise as the basis for further analysis.
- Analyze risks: the determination of existing controls and the analysis of risks in terms of the consequence and likelihood in the context of those controls. The analysis should consider the range of potential consequences and how likely those consequences are to occur. Consequence and likelihood are combined to produce a priority rating for the risk.
- Treat risks: for higher priority risks, Charity-Care is required to develop and implement specific risk management plans, including funding considerations. Lower priority risks may be accepted and monitored.
- Monitor and review: oversight and review of the risk management system and any changes that might affect it. Monitoring and reviewing occur concurrently throughout the risk management process.
- Communication and consultation: appropriate communication and consultation with internal and external stakeholders should occur at each stage of the risk management process as well as on the process as a whole.
Registering not-for-profit or charitable organizations
The company structure
Under an organization structure, beneficent or not-revenue driven associations will, for the most part, be enlisted as open organizations that are restricted by certification. Restricted by certification implies the risk of the organization’s individuals is constrained to the sum the individuals embrace to add to the property of the organization on the off chance that it is twisted up.
Enrollment of an organization makes a lawful substance separate from its individuals. The organization can hold property and can sue and be sued.
Organizations are enlisted under the Corporations Act 2001, which is Commonwealth enactment controlled by ASIC. An organization’s enlistment is perceived Australia-wide.
No less than, an open organization must:
have no less than three chiefs and one secretary
have no less than one part
have an enlisted office address and foremost place of business situated in Australia
have its enrolled office open and available to the general population
be inside overseen by a constitution or replaceable guidelines
keep up an enroll of its individuals
track all chiefs’ and individuals’ gathering minutes and goals
designate an enlisted organization examiner inside one month of its enrollment
keep appropriate monetary records
get ready, have evaluated, and stop fiscal summaries and reports toward the finish of each money related year
send to its individuals a duplicate of its budget summaries and reports, except if the part has a standing plan with the organization not to get them
hold a yearly broad gathering once every date-book year inside five months of the finish of its money related year
get and survey a yearly organization proclamation and pay a yearly audit expense. A magnanimous or not-revenue driven organization might be qualified for a decreased yearly survey expense in the event that it meets the criteria under the meaning of ‘unique reason organization’ in direction 3(a), (b), (c) or (d) of the Corporations (Review Fees) Regulations 2003
hold up notification at whatever point changes to its officeholders, office locations, constitution, and name happen inside indicated time spans as dictated by the Corporations Act 2001. As a general guide please allude to ‘Legitimate commitments of an organization’ on the ASIC site < http://www.asic.gov.au/organizations > for more data.
An organization restricted by assurance may likewise be enrolled without the word ‘Constrained’ in its name. This is just conceivable if its constitution:
requires the organization to seek after beneficent purposes just and to apply its salary advancing those reasons; and
forbids the organization making dispersions to its individuals and paying expenses to its chiefs; and
requires the chiefs to support every single other installment the organization makes to executives.
State and domain government prerequisites – raising money
Important specialist – Office of Fair Trading, Queensland
The Office of Fair Trading manages the Collections Act 1966, which controls how philanthropies and network reason associations direct interests for open help or raising support in Queensland. Any association that needs to openly raise support for a magnanimous or network design is administered by this demonstration.
Exercises controlled by the Office of Fair Trading under the Collections Act 1966 include:
raising money bids
way to-entryway requests and road accumulations, and
business requests for foundations by business visionaries.
Under the Collections Act 1966, you may require both of the accompanying two endorsements.
To be enrolled as philanthropy, an affiliation’s targets must meet the meaning of ‘altruistic reason’ under the Collections Act 1966. The candidate needs to complete Form 1 – Application for enrollment of a charity and hold up it with the Department for endorsement.
Whenever endorsed, the Department will issue the candidate with Form 2 – Certificate of enlistment as philanthropy. It is a coincidental necessity for every philanthropy to enroll in the event that it means leading interests for help. Enrolled philanthropy may keep on gathering pledges until the point that its enlistment is dropped or it is coordinated to stop raising money.
Getting an authorized for power to gather pledges
Associations needing to raise money or lead an intrigue for a network reason might be required to apply for an endorse. The candidate needs to complete Form 5 – Application for a sanction and hold up it with the Department for endorsement.
Whenever affirmed, the Department will issue the candidate with Form 6 – Certificate of endorse. The association may keep on raising money until the point when the endorse terminates or it is dropped or the association is coordinated to stop gathering pledges.
Directing a way to-entryway advance or road gathering
When enlisted as philanthropy or an endorse is gotten, certain principles must be pursued when making way to-entryway advances and road accumulations. The candidate needs to complete Form 8 – Application to have multi-day doled out for a way to-entryway bid or road collection and hold up it with the Department for endorsement. Whenever affirmed, the candidate will get either Form 9 – Assignment of the day for way to-entryway appeal or Form 10 – Assignment of the day for road gathering, contingent upon which of the two endorsements is looked for.
Different issues to consider
Enrolled philanthropies and endorsed associations must have their monetary records inspected every year. A duplicate of the examined budget report must be submitted to the Department inside seven months of the finish of the association’s money related year. A present duplicate of the association’s constitution must be held at the Department. The general population can look at these records for a little charge.
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