Parish Office Bearers Training 10 November Synod Legislation 2018

Transcription

1 Parish Office Bearers Training 10 November 2018 Synod Legislation

2 Constitution Act of the Diocese of Perth 1871 (Lay Alternates amendments) Parish Governance Statute 2016 (Lay Alternates & Synod Assessment) Parish Governance Statute

3 Risk and Compliance Mike Brown - Risk and Compliance Manager 3

4 Overview WHS Risk Management Insurance Grants Policy 4

5 WHS Strategic (Diocese focus) Policies WHS Legislation Responsibilities Health and Safety Committees Incident and Hazard reporting Property Compliance inspections Parish Safety Guidelines and Checklist Website: 5

6 Risk Management Strategic (Diocese focus) Policy Risk Framework Risk Register Business Continuity Plans Crisis Management Plans Parish Risk Management Reducing risks Website: 6

7 Insurance Strategic (Diocese focus) Parish Property claims Workers Compensation Personal Accident and Illness (Volunteers) Public Liability Hall Hire Keeping premiums down Uninsured incidents Website: 7

8 Grants How to apply Reconciliation Administration Sources Local Government Lotterywest Heritage Council Community and Interest Groups State and Federal Government Website: 8

9 Policy Approval and Review Process Overview 60 DC Policies 10 PDT Policies 7 Joint Polices Communication Notification of new or updated policies Better presentation on the website Clarity around Ownership Search function Website: 9

10 Records and Archives Naomi Lam Diocesan Archivist 10

11 What are records? Information kept in any format that is kept as evidence of activity by individuals or organisations including but not limited to financial papers, plans, pictures, minutes and reports. 11

12 What are archives? Records of enduring value Provenance and original order Significance 12

13 Why keep records and archives? 1. To satisfy the requirements of running and efficient organisation, including legal and financial responsibilities 2. To leave a record of what we did, how we lived and worshipped for future generations to research 13

14 Examples of what you should you be keeping 14

15 Caring for your collections Preservation Arranging and Describing Disaster Recovery 15

16 Conservation If you can t reverse it, don t do it Photo Centro de Estudios Borjanos/AFP 16

17 Donating to the Diocesan Archives Date Range File Title Description 17

18 Accessing the archive Registers Parish information 18

19 Volunteering Opportunity to learn more about archiving 19

20 Parish Property Kirsten Rhoades Diocesan Property Services Manager Gary Catlin Director, Mesh Assets 20

21 YOUR PROPERTY TEAM Kirsten Rhoades Diocesan Property Services Manager Maria Hann Property Administrative Assistant Mesh Assets - Property Asset Manager (PAM) Gary Catlin and Phil Zoiti Tracey Brandt and Kathy Fransson 21

22 1. Policy 6.5 Latest Amendments April Parish Workshops - Review Policy Dec 18 / Jan Property Repairs and Maintenance Fund 4. Short Term Parish Loans 5. Emergency Procedures & Evacuation Plans 6. Questions and Answers 22

23 Policy 6.5 Maintenance & Renovation of Parish Properties Amended Diocesan Council April 2018 New Quoting Options:- One quote works $500 or under Two quotes works $501 - $3,000 Three quotes works over $3,001 Works $500 or less usually completed at inspection/ quoting Mesh Assets payment terms for parish Invoices Now 14 days 23

24 Policy 6.5 Maintenance & Renovation of Parish Properties Additional Contractors 2-3/skill split between Metro North & South Country regions (parishes 100kms from the Perth GPO or further) able to engage local trades subject to required insurances Nominate trades for inclusion in the contractor mix All contractors must meet minimum insurance, workmanship and contracting arrangements Electrical, Fire & Evacuation - Diocese nominated service contractors only 24

25 Parish Workshops Review Policy Dec 18 / Jan 19 Diocesan Council and PDT extend Mesh Asset agreement for further 12 months Expires 31 October 2019 External consultant to be appointed Late 2018/early Parish workshops, online survey and other direct information exercises undertaken for Policy 6.5 review Early Tender process to be undertaken to appoint next external Asset Manager Asset Manager to be appointed end July for 1 November 19 commencement 25

26 Property Repairs and Maintenance Fund Assist financial challenges experienced by a parish Maintenance repairs for parish building only Financial need and urgency of works demonstrated Grants shall not exceed $2,000/parish/financial year Parish match grant on a $ for $ basis Grant applications completed on appropriate form Send application to property@perth.anglican.org Approved payment processed into parish bank account. 26

27 Short Term Parish Loans Diocesan Council established facility with Anglican Community Fund Low interest loans up to $5,000 at any one time Repayment - maximum 24 months Urgent property repairs and maintenance only. Limit - $5,000 per parish at any one time Loan applications available Approved when urgency of repair or maintenance demonstrated. Quotes Diocesan Approved Contractors Only Works completed within 90 days of receipt of funds Tax invoice to be provided to the property team. 27

28 Regulatory Requirements Australian Standards (AS) Building Code of Australia (BCA) Evacuation Plan Evacuation Map Risk Management Plan Emergency Lighting 28

29 Current Building Requirements - Matrix 29

30 Current Building Requirements - Matrix 30

31 Emergency Procedures To enhance the safety of people in facilities, by providing a framework for emergency planning in buildings. Current Australian Standards AS The Standard includes sections on: Developing Emergency Plan & Management Manual (EMM) Duties of the Parish Council Provisions for ambulant access Education and training How to prepare? Reviews of procedures and maintenance Examples of emergencies: Fire and smoke Personal injury emergency Civil disorder 31

32 Emergency Management Manual (EMM) EMM prepared under A Focus on action to be taken by occupants when an emergency occurs Response procedures to potential emergencies are outlined Designed to provide directions to ensure appropriate response to an emergency Guidance for occupant training Example of Contents 32

33 Sample Evacuation Plan St Georges Cathedral 33

34 Other ways we can assist the Parish? Faculty Applications Insurance Property Damage/Theft/Repairs Strategic Advice Refurbishment / Improvement / Redevelopment / Disposal Execute legal documents as the legal landowner Hiring and Leasing Parish Property 34

35 Questions & Answers 35

36 Your Property Team Contact Information Kirsten Rhoades, Diocesan Property Services Manager Telephone: (08) Maria Hann, Property Administrative Assistant Telephone: (08) Asset Manager - Mesh Assets Telephone: (08) Tracey Brandt - tmb@meshassets.com.au 36

37 Parish Treasurers Training Torsten Marsden Chief Financial Officer 37

38 Presentation Outline Finance Team - People, Roles and Responsibilities Parish Governance for Treasurers Parish Annual Returns Parish Statements 38

39 Diocesan Office Organisation Diocesan Secretary Keith Stephens Finance & IT Torsten Marsden Property Services Kirsten Rhoades Risk and Compliance Manager Mike Brown Media& Communications Lou Hendricks Professional Standards Tracie Chambers-Clark Human Resources Katerina Lazarevska

40 Finance Team: People & Roles Torsten Marsden Chief Financial Officer Emer McFadden Finance Manager Dhanushka (Dan) Kularathna Senior Accountant Grant Dodd Capital Accountant Sharon Jayasekera Accounts Officer Lisa Dixon Accounts Payable Officer Manuela Maftei Accounts Receivable Officer Diane Harper Payroll Officer

41 Finance Team Responsibilities Person Role Responsibilities in Relation to Parishes Torsten Marsden Chief Financial Officer Overall direction for financial matters, leadership of the finance team and advisory services to parishes. Emer McFadden Finance Manager Providing accounting, financial and taxation advice for parishes as may be required Dan Kularathna Senior Accountant Maintenance of documents used by Parish Treasurers. Review of parish annual returns, calculation of assessments. Responding to queries on parish statements.

42 Person Role Responsibilities in Relation to Parishes Diane Harper Payroll Officer Clergy and lay staff payroll processing, including leave benefits, long-service-leave, termination payments. Processing superannuation and long-service-leave fund contributions. Year-end payment summaries. Prepare electronic funds transfers for pays, salary sacrifice, loans, PAYG and any other regulatory payments as required Preparing payroll remittances. Manuela Maftei Finance Team Responsibilities Accounts Receivables & GL Officer Preparation of assessment direct debits; Messenger monthly advertising, distribution and subscription billing. Process general debtor s invoices, including but not limited to parishes, Messenger, chaplaincy and internal invoices. Allocation of funds received to ensure that debtors accounts correctly reflect outstanding amounts due. Preparation and distribution of the monthly debtor s statements. Follow up of overdue accounts. Resolution of queries on parish statements.

43 Person Role Responsibilities in Relation to Parishes Lisa Dixon Accounts Payable Payments to suppliers. & GL Officer Processing clergy & lay ministers salary sacrifice claims. Pool account payments to parishes and Sharon Jayasekera Finance Team Responsibilities Accounts Assistant agencies. Co-ordinating annual Parish Returns collection and administration, including data entry to CRM CCLI (Christian Copyright Licensing International) renewals. Parish and Diocesan grants administration. ACNC (Australian Charities and Not-for- Profit Commission) register annual returns and periodic updates. Leave form administration. Pool account payments to parishes and agencies

44 Parish Governance for Treasurers 44

45 Parish Governance Statute (2016) Available on the Diocesan Web Site:

46 Duties of Treasurers The Treasurer is to keep such accounts as the parish council determines (PGS 64.1). Every Treasurer or other person acting on behalf of the parish council who has custody or control of any money raised for or contributed to a parish for any purpose connected with the Church or for any other purpose whatsoever, must render to the parish council: a) not less than fourteen days before the date fixed for the annual meeting; and b) at other times when called upon by the parish council, the following statements: A. audited, reviewed or examined statements of income and expenditure for the financial year; B. a statement of assets and liabilities, or at least a statement of uncollected revenue and outstanding liabilities, at the end of the financial year; and C. a budget of anticipated income and expenditure for the ensuing financial year. (PGS 64.2 & 59.1(i)).

47 Financial Records and Controls Each parish must comply with any relevant financial or accounting legislation, including legislation governing the conduct of, and reporting by, charitable entities. (PGS 63.1) The parish council must ensure that: a) adequate financial records are maintained to correctly record and explain the financial transactions and financial position of the parish; and b) a satisfactory system of internal control is maintained by the parish that must include: i. sound practices for efficient, effective and economical management including the preparation of budgets and the ii. iii. monitoring of variances; procedures for the safeguarding of assets; and separation of the function and responsibilities for financial record-keeping and the parish clergy. (PGS 63.2)

48 Parish Funds The funds of a parish include all money under the control of the parish and any connected organisation including committees, groups and guilds. (PGS 61.1) Every parish must have an account with the ACF into which money for its ordinary expenses must be deposited and kept until required. (PGS 61.2) Parish council shall ensure that within two weeks of its receipt, all other money is deposited in an account with the ACF. (PGS 61.4) No funds of the parish may be drawn from any account except on the account except on the signature of any two of the authorised signatories. (PGS 61.8 & 61.9)

49 Parish council may apply to the Diocesan Secretary for the issue of a credit card for use by the parish. If approved by the Diocesan Secretary, the credit or debit card will be issued in the name of the Trustees and provided to the parish council. (PGS 61.7) Payments may be made or funds may be drawn for parishrelated expenditure using the parish credit card. Prior to the end of each month, two of the authorised signatories shall perform a reconciliation of all credit card transactions and ratify each transaction by signing the reconciliation. Transactions which cannot be ratified in this manner shall be deemed to have been unauthorised. (PGS 61.9) Parish Credit Cards

50 Parish Annual Reports, Audit and Returns 50

51 Parish Financial Accounts Accounts as at 30 April in each year to be prepared and presented to the annual meeting in May/June : a) audited, reviewed or examined statements of income and expenditure for the financial year; b) a statement of assets and liabilities, or at least a statement of uncollected revenue and outstanding liabilities, at the end of the financial year; and c) a budget of anticipated income and expenditure for the ensuing financial year; (PGS 59.1 (i))

52 Audit of Accounts Every parish whose "gross income i.e. income before deduction of expenses: a) exceeds $1,000,000 must appoint an Auditor; b) exceeds $250,000 but does not exceed $1,000,000, must appoint either an Auditor or a Reviewer, at the direction of parish council and subject to the discretion of parish council; and c) is less than $250,000, must appoint an Independent Examiner. (PGS 65.1) Independent Examiner Is a person certified by the Diocesan Secretary as having a appropriate experience Reviewer is an accountant qualified to perform and independent review Auditor is a qualified auditor

53 Audit of Accounts Appointment of Independent Examiner

54 Financial Reporting The following is to be forwarded to the Diocesan Registrar by 31 July. (PGS 59.1 (iii)) The financial return in the prescribed form Audited, reviewed or examined statements, including: Income Statement for 12 months ending 30 April Balance Sheet as at 30 April Auditor / Independent Examiner / Reviewer Report Budget of anticipated income and expenditure. Annual Return Form (in Excel and hardcopy) and accompanying instructions are sent in April. Complete and send in the Annual Return using the Excel template.

55 Annual Financial Returns Other Information Important items to be included with the Annual Financial Return information: Annual Return Supporting Worksheets ACNC information (included as a worksheet in return template)

56 Parish Assessments Finance team (Dan & Sharon) review the returns received. Finance team aim to complete assessments by the end of September depends on when information is received. Following this review the Diocese: Makes adjustments to assessment to correct any errors Calculates the final amount of the assessment for the year Raises an invoice for the difference between the amount invoiced to the parish and final assessment. Updates the monthly instalment amount to be invoiced to the parish for the remainder of the current financial year

57 Assessment Adjustment Prior Year Estimated Assessment for 2017/18 Assessmen t Amount Assessmen t Invoices Raised by Diocese Assessmen t Payments Received Balance Payable by Parish $12,000 $12,000 $11,000 $1,000 Actual Assessment for 2017/18 (From Return) Assessment Adjustment $15,500 $3,500 $3,500 $- $3,500

58 Assessment Adjustment Current Year Estimated Assessments (May Sept at 2017/18 Estimated Amount) Assessmen t Amount Assessmen t Invoices Raised by Diocese Assessmen t Payments Received Balance Payable by Parish $5,000 $5,000 $5,000 $- Estimated Assessment for 2018/19 (Based on $15,500 Annual Return for 2017/18) Each parish must pay monthly by direct debit one-twelfth of the annual budgeted ordinary income component and one-twelfth of the commercial Assessment income Due component of the assessment (if any). for Balance of

59 Annual Financial Returns Feedback on 2017/18 Returns Treasurers need to complete all the sections (A,B,C,D & E) of the Annual Financial Return Template. Treasurers should not manually fill the ASSESSMENT tab in the Financial Returns Excel Template as this is formula driven. Once you fill the other tabs the numbers will flow through automatically.

60 Annual Financial Returns Feedback on 2017/18 Returns If a parish collects money for a purpose outside of parish it should be declared under Item 17 and the corresponding expenses should be under item 29. This should not be included in Item 33 as deductible expenditure. Example: Special Collections income for ABM should be declared under Item 17 and the corresponding disbursement under Item 29 not Item 33. Timing of the fund raising events is important as the many parishes are reporting on a Cash Basis. Example : Fundraising event done close to the year-end will need be carefully managed as the Income will fall in to a one year and expenses to another year or vice versa. If a parish is donating or supporting a parish the cash transfers needs to pass through the Diocese. The payment are deducted as deductible expenditure (Item 35B) from the parish which donates. The recipient parish recognizes this as working income.

61 Annual Financial Returns Parish Statements Anglican Diocese of Perth STATEMENT Level 5, 3 Pier Street ABN: Perth, WA Telephone: accounts@perth.anglican.org Customer Name: Parish of St Edmund Customer Number: Statement as at: As at October 2018 Please use the Customer Reference number on all remittances to the Diocese + a short description e.g assess18 or Inv Max. 18 characters

62 Annual Financial Returns Parish Statements Amount Date Narration Reference $ Synod Assessment Amounts in Prior Years' Assessments relation to Assessment 2017/18 prior year 2, Total - Prior Synod Assessment Arrears Arrears = 2, Owed to Current Year's Assessment Assessment Invoice - May 2018 Diocese 3, Assessment Receipt - May 2018 Amounts in (3,900.00) Assessment Invoice - June 2018 relation to 3, current Assessment Receipt - June 2018 (3,900.00) (2018/19) year Assessment Invoice - July , Assessment Receipt - July 2018 Invoices raised (4,000.00) Assessment Invoice - August 2018 for estimated 3, Assessment Receipt - August 2018 assessment (4,000.00) Assessment Invoice - September 2018 and parish 3, receipts Assessment Receipt - September 2018 (4,000.00) Assessment Invoice - October 2018 Prepayment = 3, Assessment Invoice Assessment Adjustment FY 18/19 Amount paid (2,784.15) in advance to Total - Current Synod Assessment Prepayment (1,974.31) Diocese Total Synod Assessment Arrears 3,101.54

63 Annual Financial Returns Parish Statements Date Narration Reference Synod Assessment Amount $ Total - Prior Synod Assessment Arrears 2, Total - Current Synod Assessment Prepayment (1,974.31) Total Synod Assessment Arrears 3, Payroll Arrears Current Payroll Arrears 21, Total Payroll Arrears 21, Messenger Total Messenger Prepayment - Other 26/10/2018 Synod Meal , 1 IN Total Other Arrears Amounts received that Unapplied Receipts cannot be matched to an TOTAL ARREARS invoice 22,754.47

64 Any questions? Thank you for your time today!

65 Contact Diocesan Office: (08) Accounts: Payroll: ACF: