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handbook:draft [2014/02/03 23:22]
exchequer [Event memberships]
handbook:draft [2016/11/21 18:37] (current)
exchequer
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   * the Crown of Lochac on <insert date>, and   * the Crown of Lochac on <insert date>, and
   *  the Seneschal of Lochac on <insert date>   *  the Seneschal of Lochac on <insert date>
-  *  the Corporate Treasurer of the SCAA on <insert date>+  *  the Corporate Treasurer of the SCA Ltd. on <insert date>
   *  the Corporate Treasurer of the SCANZ on <insert date>   *  the Corporate Treasurer of the SCANZ on <insert date>
   
 ==== Variances ==== ==== 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.+Except where in conflict with the Laws of Lochac or the Policies of the SCA Ltd 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 ===== ===== Modifications =====
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 The following are definitions of key terms used in this handbook: 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.   * **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+  * **SCA Ltd., SCAA** (legacy usage) 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.   * **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.
   
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 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.\\  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.+**Note**: if there is no successor, eg with a dissolved branch, the financial records must be handed to the SCA Ltd. or SCANZ Corporate Treasurer, with a copy to the Chancellor.
   
  
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 The Chancellor may review any branch's financial records with 14 days' notice, with the approval of the Kingdom Seneschal.\\  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.+The Corporate Treasurers of the SCA Ltd. and SCANZ may review the records of branches within their remit, according to their respective Financial Policies.
   
 ==== Disclosure ==== ==== Disclosure ====
  
-Reeves shall make accounting records available to any member of the SCAA or SCANZ on request.\\ +Reeves shall make accounting records available to any member of the SCA Ltd. 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. The member making such a request shall be responsible for all reasonable costs associated with the request, including photocopying and postage costs.
   
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 All branches are required to report on the following calendar: All branches are required to report on the following calendar:
 ^Report Period^Report Due^ ^ ^Report Period^Report Due^ ^
-|1 January – 31 March|30 April|New Zealand Domesday report| +|1 January – 31 March|15 April|New Zealand Domesday report| 
-|1 April – 30 June|31 July| +|1 April – 30 June|15 July| 
-|1 July – 30 September|31 October| +|1 July – 30 September|15 October| 
-|1 October – 31 December|31 January|Australia Domesday report|+|1 October – 31 December|15 January|Australia Domesday report|
  
-**Note**: these reporting dates are critical, to allow the Chancellor to compile the kingdom report within one month of these deadlines.+**Note**: these reporting dates are critical, to allow the Chancellor to compile the kingdom report within six weeks of these deadlines.
   
 ==== Templates ==== ==== Templates ====
  
-Templates for these reports are available from the Kingdom Exchequer website.\\ +Templates for reports are available from the Kingdom Exchequer website.\\ 
 Use of these templates is mandatory. Use of these templates is mandatory.
   
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 ==== Institution ==== ==== Institution ====
  
-Branch accounts shall be kept at bank, or another reputable financial institution with written approval from the Chancellor.+Australian branch accounts shall be kept at Westpac wherever possible. Where this is not feasible due to distance to branches, an SCA account may be with another bank or other reputable financial institutionwith written approval from the SCA Ltd. Treasurer. 
 + 
 +New Zealand branch accounts shall be kept at a bank or another reputable financial institution with written approval from the Chancellor.
   
 ==== Account name ==== ==== Account name ====
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 ==== Deposits ==== ==== 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.+Cash should not be held for any longer than is necessary, and both gate takings and unused advances must be banked with 5 business days of the close of an event. \\ **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 ==== ==== Deposit book ====
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 ==== Minimum approval ==== ==== Minimum approval ====
  
-At minimum, the branch seneschal and reeve must approve all expenditures+Expenditure approval is subject to the requirements of the relevant Financial Policy. At minimum, the branch seneschal and reeve must approve all expenditures, however depending on the scale and context of the expense additional authority may be required. Refer to the relevant financial policy for more information. Branches may add additional approval requirements, consistent with mundane, SCA and kingdom law.
-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 ==== ==== Personal expenditure ====
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 ==== Receipts and Expenditure statements ==== ==== 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. +All expenditure must be documented, preferably by receipts or invoices. 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. In Australia if a receipt or invoice is not available, a statutory declaration may substitute with the written approval of the Chancellor.
- +
  
 ======Event finances====== ======Event finances======
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 ==== Event budgets ==== ==== 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.\\ +Event stewards are encouraged to submit a prior budget to be approved by the seneschal and reeve, often done with the advice of a group Council.\\ 
 Often the reeve issues a "float", a cash advance – see separate topic.\\  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. If no budget has been approved, any cheques for the event will require individual approval by seneschal and reeve.
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 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.\\  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.+Reconciliation of cash advances (often via top-up reimbursement or repayment of excess advance) must occur within 30 days of the advance or the event for which an advance is made, whichever is the latter.
   
 ==== Security ==== ==== Security ====
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 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.  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.+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.+For accounting purposes groups can 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 can choose to write off the debts without pursuing 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. 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.
 +
 +All bad debts should be reported to the Chancellor as part of the quarterly report in the period of write-off.
  
  
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 ==== Profit ==== ==== Profit ====
  
-The profit from each Crown event shall be divided as 50% to the Kingdom and 50% to the hosting branch.\\ +The profit from each Crown event shall be divided as 50% to the Kingdom and 50% to the hosting branch. This value is calculated after-tax where relevant - for Australia groups Xero can perform this function.\\ 
 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. 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.
   
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 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 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, $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.)+=== New Zealand === 
 + 
 +For an event membership, $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 SCANZ.) 
 + 
 +=== Australia === 
 + 
 +For an event membership, $5 shall be collected from every person regardless of age attending the event, who is not already a full member of the SCA, and irrespective of whether they would otherwise pay to attend. If a person is only paying the event membership charge, and no other funds are contributed, Kingdom Levy as described below is not liable.\\ 
 +(This definition is subject to revision by the SCA Ltd.)
   
 ==== Kingdom levy ==== ==== 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.+For every event held, $1 (in the local currency) shall be contributed to the Kingdom for every person over the age of 18 years attending the event, unless their entry cost to the event is zero. For Australian groups, when reconciling Kingdom levy income in Xero please consider each levy as being $1.10, so that Xero can correctly subtract the 10% GST to leave $1 to be contributed to Kingdom.
   
 ==== Event definition ==== ==== Event definition ====
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    * we serve a public, not a private, purpose.    * we serve a public, not a private, purpose.
   
-==== ABN or GST (Australian branches) ==== +==== ABN and 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: +
- +
----- +
-<box blue> +
-[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] +
-</box> +
-----+
  
 +The SCA Ltd. has been issued an Australian Business Number (ABN) of 13 117 403 648, and has registered for the Goods and Services Tax (GST). More information on the implications of this can be found in the SCA Ltd. financial policy and other relevant documentation - please ask the Chancellor for more information if required.\\ 
 +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 separately to the SCA Ltd.\\ 
 +**Note**: It is permissible for branches to apply for an ABN in their own right; contact the SCA Ltd. Corporate Treasurer for more information.
   
 ==== GST (NZ branches) ==== ==== GST (NZ branches) ====

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