鄭桓圭 Peter TRF 國際扶輪基金會稽核 (2006-08) 配合獎助金的 財務管理與稽核 鄭桓圭 Peter TRF 國際扶輪基金會稽核 (2006-08)

研習目標 基金管理的意義 執行獎助金計畫的準則 資金的募集與支付 會計實務 報告與稽核的規定 地區領導人的角色

配合獎助金必須 應視同己出避免損失濫用或挪用 確保有能力與徹底的監視計畫 計畫預算符合TRF既定準則應該說明 取得書面授權-核定的預算或變更差異 必須繳回TRF-未經核准或不合目的時 保持公認商業慣例 維持職業宣言及發揮四大考驗 合乎原則的會計科目保留原始單據至少3年 應盡專業注意俾避免淪於不當使用 應揭露任何可能的利害衝突 結束後應繳回TRF不尋常經費或利息 不法活動應立即向TRF提報

募集資金

適當的資金募集 預期： 超我服務，服務至上 受益人不得捐出資金再尋求補助 扶輪社必須保持捐款的正確與詳細紀錄 不應該行成互惠關係 When we speak about stewardship, we refer not only to the proper use of grant funds, but also responsibility in raising those funds. In the realm of fundraising, there are a number of expectations that TRF maintains for Rotarians: Service Above Self Self should not come before service. Beneficiaries should not contribute funds to receive assistance. Club must keep accurate, detailed records of donations. Donations of other individuals should not be appropriated for personal gain of recognition without the express consent of the donor. Reciprocal relationships should not be formed This means that all relationships should be transparent. No relationship should be formed with hidden benefit.

適當的資金募集 預期(續)： 資金使用於預期的目的 表彰保羅哈理斯之友應該由下列方式取得 指定捐獻US$1,000給扶輪基金會 配合款：TRF 從世界基金提供配合款 配合款=現金捐獻 x 0.5 + DDF x 1 DDF (1：1) 現金捐獻 (0.5：1) Any time a deviation takes place from the approved project and/or budget, the project sponsors must receive permission from TRF. PHF recognition should only be received by either: Contributing US$1,000 Or by accepting the contribution wishes of another entity’s US$1,000 contribution. Contributions may not be taken from individuals and appropriated for personal recognition.

TRF 獎助金的支付

適當使用扶輪基金會資金 人道計畫有益於社區的需求 扶輪社友參與具有明顯的扶輪識別 有益於一個社區而非一位個人 支出符合扶輪基金準則與申請核准項目 參與短期的教育訓練提供基礎教育之需 不能直接受益於扶輪社友職員或配偶血親 不容許對TRF與RI有任何負債 計畫涉及疫苗與免疫必須符合程序及政策 小兒麻痺計畫和 國際衛生組織的 In keeping with the standards established by the Trustees, the appropriate use of TRF funds should include the following: Funds must be used to support humanitarian projects that benefit a community in need Rotarians must actively participate in projects The grant funds contribute to the development of Rotary networks Funds must be spent consistently with TRF guidelines and the approved application Vigilant oversight of grant funds by the Rotarians sponsoring the grant

合於規定的準則 獎助金不應使用於： 建造或翻新 為購置房屋或土地 營建或修繕個人生活居住工作場所 房屋、貨櫃、拖車或個使用的建物 可以接受基礎建設工程 道路、水井、蓄水池、水霸、橋樑、公共廁所、洗手間、供水系統以及其他類似建築物 Grant funds may not be used for any of the following items: Construction or renovation of any structure in which individuals live, work, or engage in any gainful activity such as buildings, containers, and mobile homes or structure where individuals carry out any type of activity including manufacturing, processing, maintenance or storage, including provision of new services or upgrade of facilities (i.e., electrical and plumbing). Purchase of land or buildings Salaries, stipends, or honorariums for individuals working for a cooperating organization or beneficiary Operating or administrative expenses of another organization Post-secondary education activities, research, or personal or professional development. International travel (except for Volunteer Service and 3-H Grants)

合於規定的準則 獎助金不應使用於 薪資-個人或合作組織或受益人工作而給付的合作機構的營運或管理費 中學後教育發展費用 國外出差旅費(除義工服務與3H獎助金)

合於規定的準則 獎助金不得使用於 成立永久基金會 作為圖利個人 複製扶輪社所主辦的計畫 作為自有計畫報銷 過分支持受益人 授證交接落成典禮 Grant funds may not be used for the additional following items: Establishment of a foundation, permanent trust, or interest-bearing account Personal benefit of a Rotarian or family member of a Rotarian Projects that duplicate a TRF or RI program Projects already undertaken and in progress, an existing project, activities primarily sponsored by a non-Rotary organization, or projects that are already completed Excessive support of any one beneficiary Inauguration parties or meetings

會計實務

財務資訊 展示獎助金有效及有效率的使用 符合獎助金所設定條件 符合所有法律規定 開誠佈公體現值得信賴 In addition to spending funds appropriately, another key component of stewardship is maintaining proper financial records. What is the purpose of maintaining flawless financial records? Demonstrates that funds were used effectively and efficiently Meets the conditions of the grant award Meets all legal requirements Embodies trust and opens the door for future projects

計畫科目Accounts 每案獎助金必須分別設帳 計畫執行目的應該開立銀行帳戶專款專戶 計畫科目與名稱應該與所屬扶輪社計畫易於分別 When opening project accounts, the following guidelines should be followed: Where feasible, separate accounts should be established for each grant. This helps to keep the funds for each project separated from other funds. Grant payment should be made to a bank account opened specifically for the project. The name of the project account should be such that it is easily identifiable with the club and the project.

支付款項 使用支票 不得使用現金 使用支票付款時必須輔佐必要單據文件 How should payment for grant items be made? All payments should be made with cheques. No payments should be made in cash. Payment made by cheque helps facilitate necessary documentation.

合作組織 實地控制及奉獻時間資源深入參與計畫 雙方準備一封保證信函敘明 合作組織同意參與計畫有關活動的任何財務審查 這個合作組織是有信譽的 在執行國家是依法註冊登記 合作組織同意參與計畫有關活動的任何財務審查 限制8項獎助金能與另一個組織合作

報告與稽核規定

執行與支付款截止時限 執行與支付款截止日期 申請計畫＞6個月 已核准計畫＞6個月仍未經撥付款 已撥付款的計畫＞ 12個月仍未履行將要求主辦社繳回資金 計畫結束後2個月內提出期末報告 Please note that the first report is due twelve months after the paid date of the grant. Subsequent reports are due at least every twelve months from the date when the previous report was received at TRF. The final report is due within two months of the project’s completion.

結案報告 完成一份計畫的詳細敘述 如何取得國際姊妹社或地區來參與該計畫 主辦社地區的扶輪社友如何參與該計畫 一份完整的敘述扶輪監視與管理說明 一份收支報表 一份與收支報表有關的銀行對帳單 與收支報表可交叉關聯適當的經費收據 一份有關受益人的記敘事實 合作組織的角色(若有的話) 照片足以證明收容所的接受者均有佔領有住所僅適用於低造價收容所計畫 All reports must include the following information: A detailed description of the project accomplishments A full description of Rotarian oversight, management, and involvement in the project A narrative statement about the beneficiary A statement of income and expense, providing an itemized list of expenditures A bank statement which correlates to the statement of income and expenses

年度獨立財務審查報告 獎助金大於US$25,000或由TRF要求者 檢查與證明計畫資金的期初與期末餘額 判斷資金是否支付在預定用途上 會計科目是否依據公認商業慣例來維護 確保所有支出均符合獎助金期限與條件 是否所有存貨已經維護 維護適當的記錄以及支出款項的控制系統 例如每一項目均有至少兩人的簽字 所有支出款項的收據均維持在US$25以上 採購程序是否適用公開招標 所有計畫活動均符合當地法令規定 調節銀行對帳單的期初與期末餘額

與TRF稽核合作 TRF保留稽核的權利 獎助金≧ US$50,001須派遣一位監視人員 假若無法滿意時將停止所有支付款 主辦社將保持一套完整的財務記錄 結束日後保持5年記錄包括原始收據、註銷支票、發票等 主辦社負責年度財務審查報告 適用於獎助金≧US$ 25,001,成本可分攤 可在執行期間申請補助每年最多US$500

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