代写 BSBCOM603 compliance management systems
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代写 BSBCOM603 compliance management systems
BSBCOM603 Plan and establish compliance management systems
Assessment Case study
Last Updated Jan 2016 Page 1 of 25
Charity- - Care Case study
Background
You are an external consultant hired to conduct research into and propose an appropriate
compliance management system for a large non-profit charity ‘Charity-Care’. Charity-Care
is based in Brisbane and is a public company that is limited by guarantee under the
Corporations Act 2001. It is registered as a charity under the Collections Act 1966. The
organisation has grown quickly to its current size from its single centre opening just two
years ago. Charity-Care is registered for GST and has an ABN 21 745 368 027.
Charity-Care employs about 50 employees who are assisted in various charity tasks by
community volunteers. Charity-Care operates two major front line community services:
● Community- - Care – two 100sqm first floor drop-in office centres operating in Spring
Hill on Brisbane’s Northside and Wooloongabba on Brisbane’s Southside and
provides counselling services, short term ‘rent loans’ and $20 supermarket gift
food vouchers for people in need. Each centre has a manager, receptionist, office
clerk and four counselling staff, and is fitted out with a reception/waiting room, two
counselling offices and a staff general office area that includes a kitchenette.
Private information is collected on people seeking the counselling services and
recorded in a central database that can be accessed from all centre computers.
Volunteer staff operate the call centre and visits seeking donations from local
businesses and households.
● Computer- - Care – a retail business on the CBD fringe that specialises in selling re-
conditioned second-hand ex-government computers to needy families for children’s
educational purposes. The small 70sqm shop is supported by a 1,000sqm
warehouse and repair centre in Fairfield, a Brisbane suburb. 50% of the computers
are picked up from the shop and 50% are delivered from the warehouse.
Computers for repair are dropped off and picked up from the warehouse. Repair
costs are paid by the customers to the service centre staff. There is a manager of
the Computer-Care initiative who manages both the shop with its 15 employees as
well as the warehouse (eight employees) and service centre (four employees).
Head office for Charity-Care is based in Fortitude Valley. This is where the CEO and you as
the business manager have offices. There is a board room, reception/waiting area and an
open office area where the accounts payable, accounts receivable, payroll clerk and
bookkeeper each have a workstation.
Key personnel
代写 BSBCOM603 compliance management systems
● Charity-Care CEO – Joan Murphy
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Assessment Case study
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● Charity-Care business manager – Jo Tully
● Computer-Care warehouse manager – Jack O’Toole
● Computer-Care retail manager – Mary Taylor
● Woolloongabba Community-Care centre manager – Judith Moore
● Woolloongabba Community-Care centre receptionist – Peggy White
● Spring Hill Community-Care centre manager – Helen Ng
● Spring Hill Community-Care centre receptionist – Julie Jones
● Charity-Care bookkeeper – Jenny Aviel
● Charity-Care payroll clerk – Tom Brown
● Charity-Care accounts receivable clerk – Maggie Saldais
● Charity-Care accounts payable clerk – John Tomlin
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Assessment Case study
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Organisation structure
Funding
Community- - Care
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. In this last
year this has amounted to about $800,000 p.a. The call centre raises about $300,000
per annum from local businesses and households.
Computer- - Care
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
Board of
Directors
Joan Murphy
CEO
Computer-Care
Jack O’Toole
Warehouse
Manager
Repair
Staff
Warehouse
Staff
Delivery
Staff
Volunteers
Mary Taylor
Retail Manager
Sales
Staff
Community-Care
Judith Moore
Woolloongabba
Centre Manager
Peggy White
Receptionist
Counsellors
Office
Staff
Volunteers
Helen Ng
Spring Hill
Centre Manager
Julie Jones
Receptionist
Counsellors
Office
Staff
Volunteers
Head Office
Jo Tully
Business
Manager
Maggie Saldais
Accounts
Receivable
John Tomlin
Accounts
Payable
Tom Brown
Payroll
Jenny Aviel
Bookkeeper
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$150,000 p.a. supported significantly by the landlord of the fringe CBD shop providing it
rent-free for the first five years.
Policy f f ramework
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 with the
cash handling processes and 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 focussed on having a
good time while helping the community.
The CEO went on to say that many policies are documented; however, there still remains
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
● 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 the associations act, tax law, and tender agreement. The CEO has
also asked you to look into the option of implementing a computerised financial
management and payroll system.
Audit report
You review the previous year’s audit report to management and note some of the issues
that 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.
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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 stock takes in the computer retail store.
● There are laptops missing from the warehouse. Possible fraud.
● There is a lack of prescribed levels on lending limits.
● There has been inappropriate use of organisation’s assets.
● There are assets on the asset register that are not in their listed location.
Particularly 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 A v v isit to the warehouse uncovered the follo o wing: :
● 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 stock take 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 and purchase the goods direct and put them into stock. Since the
goods come into the warehouse from the charity’s van, it is 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.”
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● 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 he gets “…volunteers that 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 v v isit to the retail store uncovered the following: :
● Speaking with the manager of the computer retail store you discover that stock
takes 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
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 sales people said in response to a question you asked about business
people 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 business people can afford it.”
A v isit to the counselling centres uncovered the following:
● When inquiring about the way the data was kept on people seeking counselling
services 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, counsellor notes on all the clients that had visited in the
past week.
● The Spring Hill receptionist also explained that sometimes the counsellors were too
busy to see people and that she would have a chat to the client in the waiting room.
She said that “I have learned a lot from hearing the counsellors chat in the tea
room and I have a pretty good idea of how to handle people with social and family
needs.”
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● 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 counsellors you note that they say, “We don’t really
have a limit to lend to in relation to rent loans for clients. We all just use our best
judgement.”
● In asking about the records relating to the rent loan scheme the counsellor 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 centre manager’s response.
● In commenting on the number of printers in the Spring Hill centre the manager
said, “We do twice the amount of paper work here as the Woolloongabba centre 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 privacy issues of client data and said that they had not
received any information regarding client complaints about their work.
A At t the head office: :
● 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
that “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 20 th of the following
month when they should be out on the 10 th .
● 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.
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● The bookkeeper also explained that she keeps the details of what is owed under
the rent loan system but the centres 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 centres 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 centre staff and not us at 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
computerised accounting system that integrated all aspects automatically. The lack
of support for the importance of control systems is pretty demoralising. 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 it 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
computerised 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 that, “Everyone just sticks with what they know best. No
one rotates or changes roles. It’s too much to learn anyway.”
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Charity- - Care Policies and Procedures
Work health and safety policy
Charity-Care cares about the safety of its people and recognises that injuries result in
needless suffering to individuals and their families.
We 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 well-being 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 person submitted report
● time of incident/hazard
● location of incident/hazard
● incident/hazard type
● description of incident/hazard
● persons involved
● witnesses
● injuries sustained
● description of injuries
● actions taken to minimise 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.
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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 all 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.
Charity-Care is committed to the principles of the legislation and seeks your support in
implementing the equal opportunity program.
Expenses policy
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.
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● 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 or 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
○ department
○ expense type
○ description
○ client ID number
○ purchase amount.
Financial handling policy
Authority to sign cheques
Purpose
To spell out procedures that must be followed in the signing of cheques on behalf of
Charity-Care.
Procedure
● All cheques must contain two eligible signatures.
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● 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.
Expense reimbursement
Purpose
To spell out procedures that must be followed in the reimbursement of expenses incurred
on behalf of Charity-Care.
Policy
Charity-Care will reimburse its staff (including volunteers) any reasonable and authorised
expenses incurred by them on behalf of Charity-Care or in the course of Charity-Care
business.
Procedure
1. 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.
2. 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.
3. For accommodation:
○ Employees will be reimbursed for moderate accommodation expenses,
considering all of the circumstances.
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○ 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.
4. For the employee’s own meals:
○ Employees will be reimbursed for reasonable and appropriate meal expenses
actually incurred while on Charity-Care business.
5. 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.
6. Reimbursement of reasonable but unauthorised expenses may be made at the
discretion of the Business Manager.
7. Advance payments may be authorised where appropriate. Such payments will be
subtracted from the amount of any later reimbursements. If expenditure is not for
whatever reason incurred then any advance payments made, or any unspent
portion of such payments, must be returned.
8. Staff are authorised to approve expenses to the amount specified in their individual
job description, and for expenditure above this level must seek specific
authorisation from their supervisors.
9. Receipts, invoices, vouchers, tickets, or other evidence of such expenditure must
be retained for all purchases and expenses.
10. Staff incurring authorised expenditure must submit requests for reimbursement to
the designated person, using the expense reimbursement form. The completed
form must be signed by the applicant.
11. 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.
12. The designated person is responsible for determining if the expenses being claimed
are reasonable given the circumstances, and for ensuring that they are charged
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against the appropriate account, and that any requirements under the fringe
benefits tax legislation have been met.
13. Claims that have not been properly prepared, authorised, or supported by adequate
documentation will be returned to the claimant and reasons will be given in writing
for not processing the claim.
Credit card policy
Purpose
The purpose of this policy is to:
1. Ensure that organisational transactions are carried out as efficiently as possible
through the use of credit cards and transaction cards as appropriate.
2. Guard against any possible abuse of organisational credit cards.
Procedure
1. Card issue:
The organisational 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 organisational credit card. Cards will thus be issued only to people on the
approved organisational credit card list. The approved organisational 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 afterwards.
Each organisational 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 authorised 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.
2. Cardholder responsibilities
The cardholder shall:
○ In all cases obtain and retain sufficient supporting documentation to validate
the expense (e.g. tax invoice) or shall in lieu provide a statutory declaration.
○ Attach these to the monthly statement from the bank.
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○ Review the monthly statement for inaccuracies (and report these to the CEO).
○ Verify that that 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 authorised signatory for approval (the board chair
shall authorise payments to the CEO; the CEO shall authorise 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 unauthorised 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 organisational credit card has been cancelled by the bank.
○ Be personally liable for any unauthorised 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 for the organisational credit card from time to
time.
○ Obtain cash advances through the organisational credit card.
○ Use the card for any proscribed purchases.
○ Authorise their own expenditure.
○ Claim double allowances (i.e. request reimbursement for an expense already
paid by the card).
3. Credit card expenditure
The card will only be used for those activities that are a direct consequence of the
cardholders’ function within the organisation.
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 organisational credit card.
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Where doubt exists as to whether or not an item is function-related, prior
authorisation 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 organisation into disrepute.
4. 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, counselling and or verbal warning (and diary 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 taken (if any).
Charity- - Care a a ccounts r r eceivable p p olicy
Purpose
The purpose of this document is to define the accounting policies and procedures in
respect of the recording, collection and reporting of moneys owed to Charity-Care.
Customer/ /c c lient inquires
The intent of all interactions between Charity-Care staff and customers or clients of
Charity-Care is that all inquires are to be handled in a tactful and diplomatic manner.
Procedure
1. Collect details from client, without offering comment or opinion.
2. Confirm that you or another Charity-Care representative will get back to them within
24 hours to speak with them on the matter.
3. Review the client/customer file:
a. If the matter is the result of a data entry error:
– correct the error
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– 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.
b. 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 for you to manage it.
Debtors
Charity-Care raises invoices for the sale of goods and services to external organisations
and individuals. A debtor is an organisation or individual who owes Charity-Care money for
goods and services provided.
Debt c c ollection p p rocess
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 initialled)
● updating status of client debt (especially in regard to the debt collection decision
matrix shown below)
● other relevant or supporting information.
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Debt c c ollection d d ecision m atrix
Overdue Response Terms Doubtful/bad Reporting
30 days Reminder
statement
Phone call
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
Procedure
● Aged debtors report to be run 1 st of every month.
● Bad/doubtful debts report to be completed by the 10 th 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 log of phone calls.
Trading t t erms
● 2.5% 7 days, OR
● Nett 30 days from statement.
Invoice/
statement sent
Payment
received?
Reminder
Debt collection
agency
Legal action
Full
payment?
Invoice/
statement paid
in full
Account
overdue
No Yes
Yes
No
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Sexual harassment policy
Charity-Care recognises 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 favours or outings
● displays of offensive posters, pictures or graffiti.
Such behaviour 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 behaviour 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.
Privacy p p olicy
Charity-Care is committed to protecting the privacy and confidentiality of our clients and
supporters. The Charity-Care supports and is bound by the Privacy Amendment (Private
Sector) Act 2000 and the National Privacy Principles. A copy of the National Privacy
Principles can be found at <http://www.privacy.gov.au/publications/npps01.html>.
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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.
Disclosure
Client information is never disclosed to other organisations 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 who perform some of these tasks directly on our behalf, (for example freight
companies or research agencies) who must sign strict privacy and security agreements
and are also bound by the National 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
The Charity-Care also actively seeks to ensure that all personal information we collect is
protected from misuse, unauthorised access, modification or disclosure. We have internal
data protection and electronic data transmission procedures and all donations and
communications made on-line via our web-site are secure.
More information
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.
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Charity- - Care r r isk m anagement p p olicy
Pu rpose
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 to maximise opportunities
and minimise adversity.
Effective risk management requires:
● a strategic focus
● forward thinking and active approaches to management
● balance between the cost of managing risk and the anticipated benefits
● contingency planning in the event that mission critical threats are realised.
P P rocedure
Charity-Care will maintain procedures to provide a systematic view of the risks faced in
the course of our business activities.
1. Establish a context: the strategic, organisational 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.
2. Identify risks: identification of what, why and how events arise as the basis for
further analysis.
3. Analyse 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.
4. 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.
5. Monitor and review: oversight and review of the risk management system and any
changes that might affect it. Monitoring and reviewing occurs concurrently
throughout the risk management process.
6. 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.
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Risk assessment
Establishing the context
Risk identification
Risk analysis
Risk evaluation
Risk treatment
Monitoring and review
Communication and consultation
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Additional information
Registering not- - for- - profit or charitable organisations 1 1
The company structure
Under a company structure, charitable or not-for-profit organisations will generally be
registered as public companies that are limited by guarantee. Limited by guarantee
means the liability of the company's members is limited to the amount the members
undertake to contribute to the property of the company if it is wound up.
Registration of a company creates a legal entity separate from its members. The company
can hold property and can sue and be sued.
Companies are registered under the Corporations Act 2001, which is Commonwealth
legislation administered by ASIC. A company's registration is recognised Australia wide.
At the very least a public company must:
● Have at least three directors and one secretary.
● Have at least one member.
● Have a registered office address and principal place of business located in
Australia.
● Have its registered office open and accessible to the public.
● Be internally managed by a constitution or replaceable rules.
● Maintain a register of its members.
● Keep a record of all directors' and members' meeting minutes and resolutions.
● Appoint a registered company auditor within one month of its registration.
● Keep proper financial records.
● Prepare, have audited and lodge financial statements and reports at the end of
every financial year.
● Send to its members a copy of its financial statements and reports, unless the
member has a standing arrangement with the company not to receive them.
● Hold an annual general meeting once every calendar year within five months of the
end of its financial year.
● Receive and review an annual company statement and pay an annual review fee. A
charitable or not-for-profit company may be eligible for a reduced annual review fee
1 Source: ASIC, ‘Registering not-for-profit or charitable organisations’, viewed August 2014,
<http://www.asic.gov.au/asic/asic.nsf/byheadline/Registering+not-for-profit+or+charitable+organisations>
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if it meets the criteria under the definition of 'special purpose company' in
regulation 3(a), (b), (c) or (d) of the Corporations (Review Fees) Regulations 2003.
● Lodge notices whenever changes to its officeholders, office addresses, constitution
and its name occur within specified timeframes as determined by the Corporations
Act 2001. As a general guide please refer to ‘Legal obligations of a company’ on our
website at <http://www.asic.gov.au/companies> for more information.
A company limited by guarantee may also be registered without the word 'Limited' in its
name. This is only possible if its constitution:
● requires the company to pursue charitable purposes only and to apply its income
promoting those purposes; and
● prohibits the company making distributions to its members and paying fees to its
directors; and
● requires the directors to approve all other payments the company makes to
directors.
State and territory government requirements – –
f f undraising 2 2
Queensland
Relevant authority – – Office of Fair Trading, Queensland
The Office of Fair Trading administers the Collections Act 1966, which controls how
charities and community purpose organisations conduct appeals for public support or
fundraising in Queensland. Any organisation that wants to publicly fundraise for a
charitable or community purpose is governed by this act.
Activities regulated by the Department under the Collections Act 1966 include:
● fundraising appeals
● door-to-door appeals and street collections, and
● commercial appeals on behalf of charities by entrepreneurs.
Under the Collections Act 1966, you may require either of the following two approvals.
Registering a charity:
● To be registered as a charity, an association’s objectives must meet the definition
of ‘charitable purpose’ under the Collections Act 1966. The applicant needs to
2 Source: Australian Taxation Office, ‘State and territory government requirements – Fundraising’, viewed
August 2014, < https://www.ato.gov.au/Non-profit/State-and-territory/In-detail/Fundraising-
requirements/State-and-territory-government-requirements---Fundraising/>.
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complete Form 1 – Application for registration and lodge it with the Department for
approval.
● If approved, the Department will issue the applicant with Form 2 – Certificate of
registration as a charity. It is a one-off requirement for each charity to register if it
intends conducting appeals for support. A registered charity may continue to
fundraise until its registration is cancelled or it is directed to cease fundraising.
Obtaining a sanction for authority to fundraise
Organisations wanting to fundraise or conduct an appeal for a community purpose may
be required to apply for a sanction. The applicant needs to complete Form 5 – Application
for sanction and lodge it with the Department for approval.
If approved, the Department will issue the applicant with Form 6 – Certificate of sanction.
The organisation may continue to fundraise until the sanction expires or it is cancelled or
it is directed to cease fundraising.
Conducting a door- - to- - door appeal or street collection
Once registered as a charity or a sanction is obtained, certain rules must be followed
when making door-to-door appeals and street collections. The applicant needs to
complete Form 8 – Application to have a day assigned for a door-to-door appeal or street
collection and lodge it with the Department for approval. If approved, the applicant will
receive either Form 9 – Assignment of day for door-to-door appeal or Form 10 –
Assignment of day for street collection, depending on which of the two approvals is
sought.
Other issues to consider
Registered charities and sanctioned organisations must have their financial records
audited annually. A copy of the audited financial statement must be submitted to the
Department within seven months of the end of the organisation’s financial year. A current
copy of the organisation’s constitution must be held at the Department. The public can
search these documents for a small fee.
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