by KAYTEE 14 Replies latest jw friends
G'day Kaytee,
Yes, you're right, the fires are out. A welcome southerly change came through with light rain about a week ago.
I was interested in your comments about General Fund and Restricted Funds and I wonder how this affects the congregation accounts? Is there a "new" accounts form for the accounts servant to use, I mean, "new" as in the sense of being a change from the one of years gone by.
Cheers, Ozzie
Kaytee:
The Charities Commission has this to say on restricted funds:
R estricted funds are funds subject to specific trusts which may be declared by the donor(s), or with their authority (eg, in a public appeal), but still within the objects of the charity. Restricted funds may be restricted income funds, which are expendable at the discretion of the trustees in furtherance of some particular aspect(s) of the objects of the charity, or they may be capital funds, where the assets are required to be invested, or retained for actual use, rather than expended. | ||||||||
The Commission will investigate breaches of restricted funds. Here is a link to an inquiry into a charity that did so: http://www.charity-commission.gov.uk/investigations/inquiryreports/world.asp
In its conclusions, the report states:
34. Trustees have a duty to use funds raised for a specific charitable purpose solely in furtherance of that purpose. It would be a breach of trust to use these funds for any other purpose, for example other charitable purposes or as fund-raising costs to raise additional funds for charitable purposes.
35. When appealing for funds, charities must be clear about the intended purpose of funds raised, including administrative purposes.
Thus, if you have grounds and witnesses for a complaint in this regard, you have an excellent chance of triggering an investigation.
Expatbrit
KAYTEE
On a separate note.....in the UK Disability Access Laws are now in place requiring access for the disabled/less abled to be provided to all public places, shops, theatres etc etc - many small theatres /cinemas have closed due to the cost of installing 'equal' access for the less abled - should not your elders be setting a lead in the community in respewcting the spirit of this legislation?
Hope this helps....keep us posted on your progress
Core
Core
We gave the elders The Disability Discrimination Act 1995 brochure, which was updated in Oct 1999. The full Act comes into force in 2004. We made it quite clear that they are obligated to provide an equal service to all. No moves have been made to comply with these regulations , the disabled are still sitting downstairs in the foyer, where it is quite cold and draughty. Although a promise was made to the congregation before we purchased the Hall, that a lift would be installed, they have never kept their word. This hall was purchased in 1993, so they have had plenty of time to get things sorted out.
Other priorities, such as new chairs (for the comfort of the able-bodied) jumped the queue of importance.
I publicly reminded during a study item, that one of the elders had just given a talk on "keeping your word when giving a promise", this did not go down well.
If I promised my son or daughter and did not keep that promise, and did not explain why I could not, I would be teaching my children to lie.
KT
Expatbrit
Thanks for the information, I have checked out the Charity Commission links and the info wll be very useful.
The congregation's accounts were not prepared in the correct format (SORP - Statement of Recommended Practice) as they did not show the restricted income seperately, we pointed this out to the P.O. and he said it was a mistake and that it would show up in the next year's accounts, IT NEVER DID! We've heard the latest excuse is that when they became a charity in their own right in 1997, they seemed to think that they could change the restricted fund set-up as well, and as you have read in our earlier posts, they have lied to the Charity Commission about ever having a specific fund for a lift for the disabled.
Twink
