This is an old revision of the document!


DRAFT Reeves Handbook for the Kingdom of Lochac

!!!DRAFT!!! Note this handbook is still in draft format, until it is officially releases its contents should be regarded as advisory only

Authority

This handbook is issued under Clause IV.2 of the Laws of Lochac, as a written policy of the Chancellor of the Exchequer, by Cristoval, Chancellor.

Approval

This document was approved by:

  • the Crown of Lochac on <insert date>, and
  • the Seneschal of Lochac on <insert date>
  • the Corporate Treasurer of the SCAA on <insert date>
  • the Corporate Treasurer of the SCANZ on <insert date>

Variances

Except where in conflict with the Laws of Lochac or the Policies of the SCAA or SCNZ, the Chancellor may vary the rules in this handbook. Such variations shall be in writing to the Seneschal of Lochac, and for a specified period. If the occupant of the position of Chancellor changes, any such variances must be reviewed.

Modifications

This handbook may be reissued in a new version with an updated approval as shown above.

Definitions

The following are definitions of key terms used in this handbook:

  • Council of the Purse The Council of the Purse includes the Chancellor, Kingdom Seneschal, and the Crown.
  • SCA Ltd., SCAA Refers to the Society for Creative Anachronism Ltd., which covers all Australian branches of the Kingdom of Lochac
  • SCANZ, SCA(NZ), Inc. Refers to the Society for Creative Anachronism New Zealand, Inc., which covers all New Zealand branches of the Kingdom of Lochac.

Appointment of the reeve

Membership

All SCA officers are required to have a current SCA membership.

Not the seneschal

The local seneschal may not also be the reeve.
Note: it is acceptable for the landed baron or baroness to double as reeve.

Warrants

The correct method for appointment of a branch reeve is by warrant from the Chancellor, with endorsement from:

  • the baron or baroness, in the case of a barony, or
  • the local seneschal, for a shire.

The warrant will generally be sent by email, with a copy to the endorsing officer.
The warrant will be for a period of two years. In certain circumstances, extensions can be given to this period.

Cantons

Reeves of subordinate branches such as cantons are appointed by the reeve of the supervising branch, eg the baronial reeve.

Colleges

See the Colleges topic.

Recommendations

The Chancellor appreciates recommendations for replacement reeves from the outgoing reeve.

Handover

When you leave the office of reeve, all books and records including correspondence are the property of the SCA. They must be turned over to your successor within 30 days of when you leave the office.
Note: if there is no successor, eg with a dissolved branch, the financial records must be handed to the SCAA or SCANZ Corporate Treasurer, with a copy to the Chancellor.

Financial records

Policy

Reeves shall maintain permanent books and records of the branch's financial activity.

Retention

All records must be retained for at least seven years.

Review

The Chancellor may review any branch's financial records with 14 days' notice, with the approval of the Kingdom Seneschal.
The Corporate Treasurers of the SCAA and SCANZ may review the records of branches within their remit, according to their respective Financial Policies.

Disclosure

Reeves shall make accounting records available to any member of the SCAA or SCANZ on request.
The member making such a request shall be responsible for all reasonable costs associated with the request, including photocopying and postage costs.

Audit

A member obtaining the accounting records of the association may, at the member's own expense, have these records audited by a registered company auditor, a firm of registered company auditors, or a person who is a member of the Australian Society of Certified Practising Accountants or the Institute of Chartered Accountants.

Reporting

Annual report

Each branch shall produce an annual or “Domesday” report summarising the branch's financial accounts for the preceding year.

Quarterly reports

All branches are required to report on the following calendar:

Report PeriodReport Due
1 January – 31 March30 AprilNew Zealand Domesday report
1 April – 30 June31 July
1 July – 30 September31 October
1 October – 31 December31 JanuaryAustralia Domesday report

Note: these reporting dates are critical, to allow the Chancellor to compile the kingdom report within one month of these deadlines.

Templates

Templates for these reports are available from the Kingdom Exchequer website.
Use of these templates is mandatory.

Where to report

Reports shall be emailed to the Chancellor, the local Seneschal, and the local Baron and Baroness where they exist.
Where the Chancellor has a Deputy appointed for a country or region, reports shall also be sent to that Deputy.
For cantons and other subordinate branches, a copy should also go to the reeve of the supervising branch.

Publishing

Copies of the annual report and quarterly reports shall be provided to the branch membership, published in the branch newsletter or sent to the branch email list.

Incipient branches

Incipient branches without a bank account report through their supervising branch.
Incipient branches with a bank account report as for all other branches.

Failure to report

Under Kingdom Law, officers failing to report may be suspended by the Crown for the remainder of their reign, or removed from office.

Sanctions

Where branches fail to report, any of the following sanctions may be applied with the agreement of the Crown, until satisfactory reporting has been re-established.

  • visits by the Crown may be limited or ceased,
  • the branch may not host any events,
  • the branch may be suspended for up to one year, or
  • the branch may be placed in abeyance.

Bank accounts

Institution

Branch accounts shall be kept at a bank, or another reputable financial institution with written approval from the Chancellor.

Account name

For Australian branches, bank accounts shall include:

  • the name of the national SCA organisation, ie Society for Creative Anachronism Ltd (for Australian branches) or Society for Creative Anachronism (NZ) Inc., AND
  • the name of the SCA branch (without “shire”, “barony of”, etc).

Note: In New Zealand “SCA” is an acceptable abbreviation in the bank account name. Example: the New Zealand shire of Hobbiton might have an account called “SCA (NZ) Inc. – Hobbiton”. Australian groups must include the full “Society for Creative Anachronism Ltd”

Incipient branches

Incipient branches may establish bank accounts with the approval of their supervising group.

Choice of signatories

Each branch shall have the reeve and seneschal as signatories on their account, plus at least one other signatory who:

  • is approved by the seneschal and the reeve, and
  • is a current member of the SCA; and
  • does not reside at the same place as another signatory

The selection and approval of signatories shall be minuted at an official Branch meeting.

Co-mingling

There shall be no co-mingling of Society funds with the funds of any individual or other non-SCA branch.

Secondary accounts

Branches may establish additional bank accounts for special purposes. Additional accounts must follow the same naming format as above, with the special purpose of the account added to the name.
If it is not possible to fulfil the special purpose or if there are residual funds, the funds shall be directed to the main account.

Investment accounts

Reserve funds may be invested in an investment account at the same bank.
Accounts at other financial institutions may be used instead, with the written permission of the Chancellor.

Banking

Deposits

Funds should be banked regularly. Cheques in particular should be banked as soon as possible, preferably within 30 days of receipt.
Note: if there is a delay in banking cheques, you should contact the person issuing the cheque, to avoid embarrassment and penalty fees.

Deposit book

The bank will give you a deposit book. Always record cheques going in, and itemise cash as much as possible. This helps greatly when discrepancies arise.
If for any reason somebody deposits money without the deposit book, keep the deposit stub and paste this into the deposit book later.

Disbursements

Payments by reeves shall be made by cheque or Bpay.
Direct deposit to an external bank account is acceptable with written advice to the Chancellor.
Any other payment method is acceptable only with prior written approval of the Chancellor.

Two signatures

All cheques issued by SCA branches must have two signatures.

Reconciliation

Reeves must reconcile records with bank statements, at least monthly.
Tick off cheques in the cheque book as they show in the statement.

Expense Approvals

Policy

SCA funds may only be spent when properly approved.

Tax exempt purpose

No officer of any level has the power to authorise payments that do not support the Society's tax exempt purpose. If the reasonableness of an expense is uncertain, the relevant Corporate Treasurer must be consulted prior to any commitment.

Minimum approval

At minimum, the branch seneschal and reeve must approve all expenditures. If the seneschal or reeve is unavailable, the acting seneschal or reeve may issue the approval. If there is a landed baron, baroness or baronial vicar, one of these may substitute for one approval. Branches may add additional approval requirements, consistent with mundane, SCA and kingdom law.

Personal expenditure

No SCA funds shall be used for individual personal benefit.
Example: funds may not be spent on personal banners, though it would be acceptable for branches to produce a set of banners bearing the branch device and the various personal devices, if kept by the branch rather than the individual.
Example: funds may not be spent to provide free rattan, though it would be acceptable for a branch to buy a stock of rattan from which sticks are sold at cost or profit.

Gifts

No SCA funds may be used to purchase gifts. If groups wish to purchase gifts, they must only use personal funds for this purpose, and those funds must be kept seperate from group funds.

Receipts and Expenditure statements

All expenditure must be documented, preferably by receipts. If receipts are not available, detailed statements of expenditure (which must be witnessed by the branch seneschal or reeve) must be provided to support all expenses.

Event finances

Event budgets

Event stewards are encouraged to submit a prior budget to be approved by the seneschal and reeve, often done with the advice of a shire or baronial council.
Often the reeve issues a “float”, a cash advance – see separate topic.
If no budget has been approved, any cheques for the event will require individual approval by seneschal and reeve.

Event reports

Stewards are requested to use the standard event reporting form available from the Exchequer website.

Reporting period

Event financial reports and funds must be submitted to the reeve within 30 days of the event.
If an event financial report cannot be finalised within 30 days an interim report must be produced, with additional interim reports every 30 days thereafter until a final report can be produced.

Cash

Approvals

Cash advances must be approved beforehand, in the same way as expenditures.

Reconciliation

Cash advances are treated as a receivable item until they are reconciled by presentation of receipts and/or cash totalling the amount of the advance.
Reconciliation of cash advances must occur within 30 days of the advance or the event for which an advance is made, whichever is the latter.

Security

Adequate cash controls and security must be in place at any event where money is collected in the name of the SCA. Implementation of cash controls and security is the responsibility of the reeve and the event steward.
Loss of cash, either from an event or from an individual, should be treated as theft and the reeve, seneschal and B&B (if applicable) should be notified.
Stolen cash should be reported to the police and a copy of the report provided to the Reeve.

Cash Handling Recommendations

  • Pre-payment for events via internet banking or direct deposits is strongly encouraged where possible, in order to minimise the cash handling required at events.
  • Within the bounds of practicality, the sign-in table should be situated in a reasonably visible area, so as to increase the number of eyes that may be able to observe the security of the area, even if those eyes are not specifically tasked to do so.
  • At events where a significant amount of cash handling is expected to be undertaken, one member of the gate staff (potentially a deputy of the Constable's office) is present with the sole task of keeping cash safe and secure around the sign-in desk area.
  • Cash being stored at the sign-in area should be kept in such a position that it cannot be reached by attendees or passers-by, and is only accessible by the gate staff or under their explicit observation.
  • If the sign-in desk is left unattended for any period of time, all cash and valuables should be removed to a secure location.
  • When significant amounts of cash are being taken at gate, the practice of regular removal of cash in excess of that required to provide change, to a secure location, should be undertaken. Where practical, records should be kept of the amounts moved, in order to facilitate reconciliation, however the counting and recording of this amount should be undertaken with a reasonable degree of security in mind.

Bad Debts

Group can accrue bad debts from members of the populace either through promising to pay for events before-hand and then not doing so or by paying with bad cheques. Where ever possible it is recommended that payments are made before the event, preferable by direct bank deposit.

However despite this bad debts may still occur, so how should they be handled.

For accounting purposes groups should write off outstanding debts after 6 months. If payment is subsequently received, they should be accounted for as as donations with an explanatory note.

Groups can choose to write off the debts without perusing them, or follow them up individually, or keep a list of debtors and refuse those people credit for future events, as they see fit.

Groups may stop people attending an event if they haven't paid for that event. However, they may not stop people attending future events they have paid for because they haven't paid for past events. Beyond the requirement for payment of relevant event fees, refusal of entry to events is under the control of the Crown and the relevant Board of Directors.

Crown events

Budget

The Council of the Purse approves a budget in accepting any bids to run Crown events.

Reporting

The event steward of each Crown event shall submit a final financial report to the Chancellor within two months of the holding of the event.
If the report is not received in this time, the branch may not hold any official events until the Chancellor receives a satisfactory report.

Levies

Kingdom events are required to collect and forward event membership fees and kingdom levies as for any other event.

Profit

The profit from each Crown event shall be divided as 50% to the Kingdom and 50% to the hosting branch.
The event steward shall arrange to make payment for the Kingdom share of the profits within two months of the event being held. This payment may be made by cheque or direct deposit, by arrangement with the Chancellor.

Loss

If the event makes a loss, 50% of the loss on approved budgeted items only shall be borne by the Kingdom with 50% borne by the hosting branch.
If the loss is as a result of expenditure outside of the approved budget, then the whole of the loss shall be borne by the hosting branch.

Event memberships and kingdom levies

Policy

Each branch in the Kingdom of Lochac shall contribute to corporate and kingdom funds.

Event memberships

For every event held, every attendee shall be a full member of the SCA or shall take an event membership for the duration of that event.
For an event membership, $2 shall be collected from every person over the age of 18 years attending the event, who is not already a full member of the SCA, unless their entry cost to the event is zero.
(This definition is subject to revision by the SCAA and SCANZ.)

Kingdom levy

For every event held, $1 shall be collected from every person over the age of 18 years attending the event, unless their entry cost to the event is zero.

Event definition

The word “event” means any in-garb event meeting the requirements of Corpora II.A, and excludes regular activities such as monthly or weekly fighter practices, branch business meetings, informal classes, etc, as per Corpora II.B.
Note: If there is doubt as to whether an activity is an “event” according to this definition, then the decision shall be made by the Kingdom Seneschal.

Remittance

At the end of every quarter (September, December, March, June) or earlier, the funds collected by the branch for both event memberships and kingdom levies shall be remitted to the Chancellor of the Exchequer and the Corporate Treasurer.
Branches in Australia are required to calculate their amounts and remit funds in Australian dollars. Branches in New Zealand are required to calculate their amounts and remit funds in New Zealand dollars (on a dollar for dollar basis).

Kingdom Levies

Australia
  • Westpac BSB 034054
  • The Society for Creative Anachronism Kingdom
  • A/C 262327
New Zealand
  • Kiwibank
  • SOCIETY FOR CREATIVE ANACHRONISM (NEW ZEALAND) INC
  • A/C 38-9010-0099412-02

Event memberships

Australia
  • Westpac BSB 034054
  • The Society for Creative Anachronism Kingdom
  • A/C 262319
New Zealand
  • Kiwibank
  • SOCIETY FOR CREATIVE ANACHRONISM (NEW ZEALAND) INC
  • A/C 38-9010-0099412-00

Information on deposits

When making electronic deposits, you should clearly indicate in the comment fields which group the deposit is from.

It is permissable to combine deposits, but in that case you should also indicate what the total is made up of ie : 116+24+52

When manually depositing a cheque, you should send a note to the exchequer and the relevant incorporated treasurer stating the above information.

Taxation obligations

Income tax exemption

The SCA currently enjoys an income tax exempt status both in Australia and New Zealand. Maintaining that status requires that we adopt certain uniform practices and standards regarding our financial activity.

Policy

We must make sure that:

  • every part of the organisation engages primarily in activities that advance our tax exempt purposes, except where prohibited by law;
  • a substantial part of activities conducted in our name and with our funds are in support of an exempt purpose;
  • our earnings are not used in whole or in part to the benefit of private individuals or organisations; and
  • we serve a public, not a private, purpose.

ABN or GST (Australian branches)

The SCA has not applied for an Australian Business Number (ABN), or registered for the Goods and Services Tax (GST). Neither will happen in the foreseeable future.
SCA branches that either receive, or wish to receive government grants or other financial assistance from government are required to have an ABN, but do not require to register for GST.
Note: It is permissible for branches to apply for an ABN in their own right; contact the SCAA Corporate Treasurer for more information.

Request for ABN

Where an outside party requests an ABN from an Australian SCA branch, the following declaration is to be used:


[Name and address of the SCA branch providing the service, eg a demo]

This supply is part of a private recreational pursuit by an income tax exempt body and therefore we do not need to quote an ABN and you do not need to withhold from your payment to us. This information is from the Taxation Administration Act Section 12-190.

[Signature on behalf of the SCA branch]

GST (NZ branches)

SCA NZ Inc. has not registered for GST (Goods and Services Tax) and does not have a GST number. However SCA NZ Inc. has received permission from the Inland Revenue Department for each branch to be treated separately for the purposes of GST if and when a branch does need to register for GST.
All branches that exceed an annual turnover of $60,000 must file a GST return. Turnover is the total value of taxable supplies for a branch's taxable activities excluding GST. This will equate to the value of all sales and income within a 12 month period, including but not limited to event fees, magazine subscriptions, and fundraising.
Each branch must consider its turnover position at the beginning of each quarter. If a branch's quarterly turnover reaches $10,000 then the branch must decide whether they expect to maintain that level of turnover all year. If so then that branch will need to register for GST.
If a branch is required to register for GST then the branch reeve must inform the SCANZ Corporate Treasurer immediately, and apply for registration within 21 days of becoming liable. The Inland Revenue Department may charge penalties if any branch fails to register.
If a branch is required to register for GST, then it must follow GST accounting and reporting requirements as set out by the Inland Revenue Department. Failure to do so may incur penalties for the Inland Revenue Department and is grounds for removal from the position as branch reeve.

Colleges

University affiliations

Colleges who are formally affiliated with a University organisation (e.g. a Student Union or Association) must follow the financial requirements set out by that organisation. Colleges which provide evidence of their affiliation annually are exempt from SCA financial requirements.
Colleges that are based at a University but are not formally affiliated with the University organisation must meet the same SCA financial requirements as cantons.
In this sense, “Universities” includes other learning institutions.

SCA funds

If a University-affiliated college holds SCA funds separate to University organisation funds (e.g. running a Kingdom event), this should be done through the accounts of the supervising branch.

Appointment

Where colleges are affiliated with a University, the reeve or treasurer is appointed according to the requirements of that organisation.

Event memberships and kingdom levies

No college branch will be required to collect or remit event memberships or kingdom levies.
Exception: If a college is running a kingdom event, the financial aspects must be run through the accounts of its supervising branch, and these funds collected.

Reporting

Where colleges are affiliated with a University, there is no formal requirement for financial reporting through the SCA hierarchy.
It is however courteous for the college to provide a copy of any financial reports to the reeve of the local shire or barony.


Navigation