Dollars and Sense - November 2013

D llars

News for Church Treasurers and Financial People

Sense

November 2013 Newsletter from Financial Services, UCA Presbytery and Synod of SA

A hearty welcome to the final newsletter of 2013.

We hope that you find the contents useful as you prepare for a busy time ahead in your congregation.

As the Annual Presbytery and Synod meeting has once again come to a close, we are racing towards another big event.

Are you in the throes of preparing your congregation’s annual budget? This can be a big event. It certainly takes time, energy, creativity, communication, and negotiation. Your budget reflects much of your congregation’s planned journey over the coming twelve months.

Are you preparing to close off your congregation’s Financial Year? This reflects the events of the past year - bringing together the year’s financial activity in a collection of Statements which report your congregation’s financial journey over the last twelve months.

These are all important events.

But in the midst of these preparations and plans we look towards Christmas and that big event which transcends all these other year-end events. Celebrate and give thanks for the birth of Jesus.

On behalf of the Presbytery and Synod Financial Services team, we give thanks to you too, for your service, diligence and expertise that you offer your congregation and the wider Uniting Church.

May you have a blessed and a peaceful Christmas and we look forward to serving together in 2014.

Regards

Diane Hughes

Manager, Financial Services Team

Meet the team - Astrid Kuivasaari Greetings! My name is Astrid Kuivasaari and I’d like to introduce myself as the new General Manager, Resources at UCSA. Don’t worry about my surname; it looks like a mouthful but it isn’t too bad once you’ve seen it a few times! I started here in July after nearly a year off work on maternity leave and left my role as Finance Manager at The Memorial Hospital where I’d worked for 9 years. Prior to that role I’ve worked in various organisations including Coca Cola, Origin Energy and KPMG, as well as a few years doing contract work in London. (Realistically, that was just a cover for doing lots of travel and indulging my passion for theatre and English history).

Outside of work I keep busy as the mother of three very noisy and energetic boys, aged 5, 3 and 1 – and I’m quite prepared to admit my husband does the lion’s share of work as the home parent in our family! I am a gym junkie, and feel quite out of sorts if I don’t get to the gym at least 5 times a week. I love reading and will happily take up any opportunity to curl up in a chair with a good book; and if there’s any time left in between I’ll sit down at the piano.

I have been made to feel very welcome since starting at UCSA and am grateful to all those people who have made me feel like one of the team so quickly. I look forward to meeting and working with you in the future.

News for Church Treasurers and Financial People — November 2013

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Your Mission and Service Fund at work The new Moderator

New look Dollars and Sense in 2014

Dr Deidre Palmer was installed as the Moderator of the Uniting Church in South Australia at a special installation service on Wednesday 30 October 2013 at Adelaide West Uniting Church.

In the new year Dollars and Sense will expand to incorporate communications from all the various Resources Department teams. As a result, in addition to relevant news and articles from Financial Services, useful updates from support areas such as Insurance Services, Property Services and Human Resources, Information Technology and UC Invest will be included as well as other ‘guest’ contributions . The new electronic format of the newsletter means that it can easily be forwarded on to other members of your congregation and related committees.

Deidre is the fourth female Moderator from 18 Moderators that have served as the voice of the Uniting Church in South Australia.

Her three year term will centre on her chosen theme ‘Community in Christ: Living Compassion and Hope’. This theme was unpacked at the installation ceremony with Deidre speaking on inclusivity, equality and a church engaged in God’s mission of reconciliation and love in the world.

Deidre’s most recent work counselling adults who were sexually abused as children has provided the new Moderator with a special insight into journeying with others on a process of healing and revitalising hope. Other goals Deidre will focus on throughout her term include working in partnership with youth, eradication of poverty through involvement with the Millennium Development Goals, and every member ministry – encouraging the ministry of the whole people of God in their workplaces, neighbourhoods and families.

Your Mission and Service Fund contributions help to support this public face of the Uniting Church in South Australia, especially as the Moderator is the person the media seeks out when they want a comment or story from the Uniting Church.

However, according to Regulation 3.6.3.2 the Moderator is more than a figurehead.

Deidre’s duties will include but are not limited to: (a) giving general and pastoral leadership; (b) assisting and encouraging the expression and fulfilment of the mission and witness of the Church; (c) counselling and advising; (d) presiding over the meetings of the Synod; (e) filling, in respect of appointments; (f ) giving an interpretation where necessary of any doubtful or disputed decision of the Synod; (g) speaking on public issues on behalf of the Synod; (h) representing the Church as may be desirable on public occasions and in inter-church councils; (i) administering the discipline of the Church as may be required; (j) enquiring, when the Moderator considers it expedient so to do, into any grievance, complaint or other circumstance as the Moderator sees fit, in consultation with one or more past Moderators.

If there is something you would be interested in knowing more about, please let us know so we can aim to include.

PAYROLL Christmas Payroll and Accounts Payable Cut-off times/New Year Arrangements Most of the Presbytery & Synod office will close at 5pm on Friday 20 December 2013 and will re-open for business on Thursday 2 January 2014. UC Invest will be open during this period, except on public holidays. See their web site for specific hours on any given day.

Payroll deadlines - November timesheets and any leave forms for December leave should be with Payroll by Friday December 6th.

Accounts Payable (Fringe Benefits Account payments and reimbursements) - please forward relevant request documents along with relevant valid tax invoices to Financial Services by 5pm MONDAY 16 December 2013 for payment on Friday 20 December 2013.

In 2014 the first Accounts Payable cycle will be as follows: Please forward relevant request documents along with valid tax invoices to Financial Services by 3pm TUESDAY 7 January 2014 for payment on 10 January 2014.

ACNC Update: Charities advancing religion (i.e. ALL Uniting Church entities) You need to confirm your congregation’s ‘charitable purpose’ with the ACNC so that they can register it under the correct ‘subtype’ (a charity for the purpose of advancing religion).

You need to notify them of this by 2 December 2013 so your congregation can: 22 continue to receive additional charity tax benefits (such as fringe benefits tax exemptions) associated with being a registered religious institution

News for Church Treasurers and Financial People — November 2013

22 be eligible to be a basic religious charity (other requirements apply).

Online Directory

If you have already completed form AB or AD earlier this year, you do not need to do anything further.

If you have not yet notified, please email advice@acnc.gov. au with your ABN, congregation name, and the text ‘please accept this notification that [name of congregation/parish] has as its charitable purpose the Advancement of Religion’.

You must do this by 2 December or you will lose your charity tax concessions, backdated to 3 December 2012.

This includes fringe benefits tax exemption for Ministers.

2014 Mission and Service Fund Response Form Congregational support for the wider church is an integral part of church life. Response Forms for the 2014 Mission and Service Fund contributions are available for download from the UCSA Synod web site http://sa.uca.org.au/ mission-and-service-fund Please complete and return to Financial Services by the beginning of January so that we may include in budgeting reports to Resources Board, Standing Committee and Presbytery and Synod.

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Print Form

Mission & Service Fund Contribution Response Form

Uniting Church in Australia – Presbytery and Synod of South Australia ABN 25 068 897 781

Thank you for your commitment to the Mission and Service Fund. This Fund provides vital financial support to every aspect of our church’s mission. Together, Congregations and Faith Communities make a significant contribution to the work of the wider church through allocating 9% of their monies received to the Presbytery and Synod Mission and Service Fund. Without these contributions, the mission of the Uniting Church is restricted.

Each year we request from Treasurers (for budgetary purposes) the anticipated contributions towards the Mission and Service Fund. Congregations who currently contribute by direct debit are also requested to confirm the new amounts to be debited. Please complete the attached response forms and return to this office by 14 December.

CALCULATING YOUR MISSION & SERVICE CONTRIBUTION Contributions are based on 9% of defined income (projected to 31 December) which is the total monies received to which your Congregation is entitled, less:  monies received where the Congregation is acting as a ‘temporary banker’ for funds raised which will be distributed to other bodies outside of the Congregation. Examples of this are the Christmas Bowl and Lenten Appeal where funds are held temporarily and then cleared to the recipient;  grants received from the Synod through, for example, the Uniting Foundation or Grant-in-Aid programmes;  monies received for specific projects/funds (e.g. purchase of a new roof or organ).

Where income is received from rental property the net income is to be included (i.e. after deducting agent fees and repairs etc to rental properties).

The Online Directory was released in October 2009 to supplement the hard copy “Synod Directory” in a more accessible and immediate form. The Online Directory makes available the following data: 22 Information relating to Uniting Church SA Congregations, Parishes, Linked Congregations, Faith Communities and Mission Networks 22 Presbytery and Synod Membership details 22 Minister contact details and current positions held 22 Current office bearer information for Uniting Church SA Congregations, Parishes, Linked Congregations, Faith Communities and Mission Networks. Minister, Lay Staff, Secretary, Treasurer, Deacon, Chaplain, Administrator and Youth Worker position holders are included in the Directory.

This information is sourced directly from Synod databases and represents the most up to date information held. Keeping this information current can be challenging, and users are encouraged to contribute to the accuracy of the directory by submitting Change Notifications. See http://sa.uca.org.au/ online-directory-services

IF YOUR CONGREGATION IS PART OF A ‘PARISH’ If you, as a ‘parish’/’linked congregations’ Treasurer, are completing the response form on behalf of your member congregations it is important that a breakdown in dollars by congregation is provided. Where this is not provided the Financial Services Team will allocate by congregation based on previous years’ contributions or split equally.

Cheques received without a breakdown in the remittance advice will be split and allocated at the Synod’s discretion.

Direct debits from ‘parishes’ will show as individual debits (for each member congregation) rather than one (‘parish’) amount.

Parishes and member congregations normally account for offering income in one of two ways.

Method 1: consolidate to one set of financial statements. If there is only one set of books each member congregation’s offerings are listed and totalled. This total is used in the Mission and Service Fund calculation process.

Method 2: both the ‘parish’ and member congregations maintain separate sets of accounts and thus financial statements. In some cases member congregations pay a percentage of their offerings to the parish fund. The FULL offerings received should be recorded as Income by the congregation; payments (or allocations) to the ‘parish’ should be recorded under Expenditure. (The ‘parish’ should then record all allocations as parish Income.) The FULL and not NETT congregational offering figure should be included in the Mission and Service Fund calculation process.

RETURNING YOUR FORMS Please return:  Completed Contribution Response Form  Completed Payment Options Form  Completed Direct Debit Authority Form (if applicable) Please return your forms by 14 December, to Uniting Church SA, Financial Services Team, GPO Box 2145 ADELAIDE SA 5001 or email finance@sa.uca.org.au

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New Fringe Benefits Handbook An updated version of the Fringe Benefits Handbook will be available on the Uniting Church SA web site as of 1 January 2014. This contains important and useful information about eligibility, how to open and use an FBA. It relates to accounts held by the congregation on behalf of their minister, or to Synod-held accounts.

Should you have any questions regarding FBAs please call the Finance Team on (08) 8236 4267.

The following people are eligible to access the Online Directory: 22 Uniting Church SA Ministers 22 Current office bearers of Uniting Church SA Congregations, Parishes, Linked Congregations, Faith Communities and Mission Networks 22 Uniting Church SA Synod Staff 22 Other people as approved on a case by case basis by the Associate General Secretary We would encourage each congregation to nominate an eligible person to sign up via the web site and be responsible for periodically checking and updating Synod records. Your assistance is most appreciated as an accurate directory will greatly facilitate communications from Synod.

Receiving invoices via email In an initiative designed to help reduce postal expenses and improve Synod’s financial stewardship, invoices can now be sent to congregations electronically. We would encourage congregations to opt to receive invoices this way if a suitable email address is available.

The Christmas Bowl is the Christmas Appeal of ‘Act for Peace’, the international aid agency of the ‘National Council of Churches in Australia’. Cheques and queries should NOT be directed to Uniting Church SA. Act for Peace contact details: Locked Bag QVB NSW 1230. Free Call 1800 025 101.

Simply email finance@sa.uca.org.au with 1. your full congregation name or debtor code (located at the top of your invoices) and 2. your email address.

If you have any questions please contact the Finance Team on (08) 8236 4267.

News for Church Treasurers and Financial People — November 2013

CBU BAS Return Penalty Did you know that the penalty for late lodgement of BAS returns was increased on 28 December 2012 and is now $170 each 28 day period or part thereof that the lodgement is overdue? It is important that you contact the Tax Office before the due date on 13 28 66 to see if alternative arrangements can be made if you do not think that you will make the deadline in any given lodgement period.

Audit Guidelines Uniting Church in Australia Regulation 3.8.7 (e) (2012 edition) provides that ‘Where the gross receipts of a Congregation or body or fund in the year is below a figure that equates to 2.5 times the notional stipend the books of account may be audited and certified by two persons who are not qualified … but who are, in the opinion of the body responsible, fit and proper persons to undertake the responsibility.’

Two documents are now available on our website to provide guidance for auditors/checkers to use in undertaking this important responsibility. http://sa.uca.org.au/documents/finance/ congregational-bookkeeping-unit/pass-the-batondocuments/Simplified-Audits-of-small-congregations. pdf http://sa.uca.org.au/documents/finance/ congregational-bookkeeping-unit/pass-the-batondocuments/Supplementary-Audit-Checklist-for-SmallCongregations.pdf

Helpful videos on the ATO web site A series of short but helpful videos on the GST, BAS and related issues can be viewed at http://www.ato.gov. au/Business/GST/In-detail/Managing-GST-in-yourbusiness/Video-tips-for-small-business/GST-video-tips/ These are recommended by our Congregational Bookkeeping Unit.

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PAYROLL Ministers’ Fringe Benefit Account increase from 2014 The maximum amount allowable to a Minister’s Fringe Benefit Accounts for 2014 has been amended.

The Adjusted Maximum amount will be 50% of Minimum Stipend plus allowances.

If Fringe Benefit Account holders wish to participate in the new packaging arrangements please arrange for completion of the Fringe Benefit Account Adjustment Form (FB001) .This can be located on the UCSA website at http://sa.uca.org.au/ finance/payroll-bureau-service These new arrangements will remain in place until written notification is received by Payroll to amend.

Please send completed forms to the Payroll Office by 31st December 2013 so the necessary adjustments can be made prior to January 2014 payroll.

Further information about Fringe Benefit Accounts is available in the Fringe Benefits Account Handbook, on the UCSA website.

New Payroll Bureau Administration Processing Fee The Payroll Monthly Administration Fee will increase from 1st January 2014. The current rate has been in place for a number of years and it is has become necessary to increase in order to partially recover costs associated with providing the Payroll Bureau Service.

The new rates are: $20.57 (including GST)

$18.70 (excluding GST)

E-mail address for Monthly Statement of Payroll Payroll Statements are e-mailed to the Congregation contact person prior to direct debit on the 14th of the month.

If there has been a recent change to the contact person or their e-mail address for these Statements please complete the Payroll Bureau Service MOU Change of Representative form located on the UCSA website at http://sa.uca.org.au/finance/payroll-bureauservice This will ensure continuing confidentiality of personal information.

News for Church Treasurers and Financial People — November 2013

Completion of Personalised Time Sheets

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Long Service Leave Provision

All timesheets should reflect hours worked and any leave taken within that month. Leave taken should be supported by the appropriate leave form which should also be signed by the individual and then authorised. Leave forms can be located on the UCSA website http://sa.uca.org.au/finance/ payroll-bureau-service

All unused leave accruing in the Payroll system is a liability of each congregation, so it extremely important that leave forms are completed and submitted to the Payroll Bureau for processing.

This ensures that records are up-to-date and payments of unused leave are correct at time of termination of employment.

A reminder that the cut-off date for receipt of timesheets and leave forms by Payroll Bureau is the 7th of the month.

Do your congregational accounts hold a provision for Long Service Leave for all lay employees including casuals?

Under the Long Service Leave Act, a worker who has completed 10 years service is entitled to 13 weeks Long Service Leave. A further 1.3 weeks is granted for each completed year after 10 years.

A worker who leaves their employment or is terminated after 7 completed years (but less than 10) is entitled to the monetary equivalent of 1.3 weeks leave for each completed year of service.

Change to Congregational bank account details?

Please notify the Payroll Bureau of any change to bank account details for direct debit purposes. A new Direct Authority Form must be completed and can be located on the UCSA website at: http://sa.uca.org.au/finance/payroll-bureau-service Please also indicate whether the change of bank details is relevant to any other department in the Synod Office that currently has a direct debit in place for your congregation (e.g.

Insurance, UC Invest, Mission and Service Fund).

Financial Services Team Contacts Finance: Phone: (08) 8236 4200 Country Callers Number: 1300 766 956 Email: finance@sa.uca.org.au Fax: (08) 8236 4280 Congregational Book-keeping Unit: Phone: (08) 8236 4215 Email: cbu@sa.uca.org.au

Ministers Stipend Sheet 2014 The Ministers’ Stipend, Allowances and Charges Sheet for 2014 rates is now available on the Uniting Church website: http://sa.uca.org.au/stipends/ Beneficiary Fund and Home Endowment Fund information is unconfirmed at this point in time and will be updated as soon as available.

Payroll: Phone: (08) 8236 4241 Email: payroll@sa.uca.org.au Fax: (08) 8236 4286 Resources Department web site resources.sa.uca.org.au On the left hand side ‘Resources Menu’ simply click ‘Finance’ for more information about the Financial Services Department and its services.