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13. PERSONAL DECISIONS: Often individuals in the congregations may ask the Society's opinion on matters that actually require personal decisions. They may ask what to do under certain circumstances involving neutrality, marriage, divorce, employment, etc. If the person does not know what to do from his own knowledge of the Bible, then it is wiser not to take the responsibility from him by telling him what to do. A person's conscience must be trained and we are not in a position to dictate to another person's conscience. Let the Bible do the talking and let each one prove to himself what he wants to do and what his faith is.—Gal. 6:4, 5.
14. POWER OF ATTORNEY: The Society does not furnish every branch committee coordinator with a power of attorney. This is only done where it is actually necessary. A power of attorney is a legal document authorizing an individual to act as a legal agent or representative of the Watch Tower Bible and Tract Society or associate corporation in a foreign country in legal matters, in business dealings, and in congregational or ecclesiastical matters. Powers of attorney are issued only in cases where they are required to conduct the Society's business or where it is necessary to register the Society or to obtain a legal recognition in a foreign country.
15. The law in some countries requires that anyone holding a power of attorney must register with the government immediately. If that is the case it should be done. We do not want to incur fines for not complying with the registration laws when a power of attorney is issued. So it is a good thing for branch committee coordinators to check on legal requirements as to handling a power of attorney including any limitations on length of validity.
16. Additionally there may be other laws in your country that must be complied with when d person does business for a corporation whether organized locally or in another country. If you are not sure that you are operating legally, you can consult a lawyer and find out what the requirements are. In many countries it is not necessary to register or to have a power of attorney unless the Society purchases property in the name of the Pennsylvania corporation. However, the branch committee coordinator should be alert at all times to comply with government regulations to avoid fines or penalties, and we should always comply with the local laws of the land relating to registration, taxes, financial reports required by the government and similar matters.
17. In times of emergency or war Branch Committee members should familiarize themselves with all decrees affecting every feature of the work and the operation of the Society. It is the responsibility of each Branch Committee to watch carefully so that the work will be protected and the brothers are given whatever direction is necessary. Be alert as to what is going on in your country and keep the Governing Body informed. You should know the laws of the territory that you have jurisdiction over, especially as they pertain to the evangelizing work of Jehovah's Witnesses and the business of the Society in your country.
18. REGISTRATION: In many countries registration is not required due to the religious and educational nature of our work. In other places there is an advantage to register the work with the government as it facilitates bringing in missionaries, arranging for assemblies, importing literature, obtaining tax benefits on property as a religious organization, etc. This is something that can be checked into locally to see what is required and also what the benefits or possible disadvantages might be. If you feel the work should be registered in your country and it has not been, then you may write the pertinent details and your recommendation to the Publishing Committee.
Chapter 15
Monthly Reports and Correspondence to the Governing Body
1. Every month each branch committee coordinator will send certain reports to the Governing Body. They should be mailed no later than the 20th of each month and preferably sooner if the mail service in your country permits you to receive field reports in time to finalize them at an earlier date.
2. Each branch office should have a pending file for things to be mailed to Brooklyn each week that are not particularly urgent. The same is true concerning other branches that you mail things to such as magazine charge slips, return visit slips and subscription renewal slips. Then any material for the branch or for the Governing Body including mail, interbranch memos, and so on, can be dropped into the pending file for mailing on a set day each week.
3. If airmail service out of your country is limited and governed by certain flights, then you may do well to keep a schedule in your office of airmail closing times so your letter will be on the plane leaving the country for Brooklyn or the printing branch to which you may send subscriptions.
4. Branches should make a practice of sending a numbered covering letter with the reports for each month and for the year. This letter should itemize enclosures and be numbered so we can tell if we get all of the correspondence from your office.
5. The letters from the Brooklyn office of the Society to the branches are also numbered so that the branch can see that all of them are received. At the start of each service year it is good for branches to begin numbering letters to the Governing Body with No. 101 and the office at Brooklyn v. ill do the same with correspondence sent to the branches. Each branch will keep two cards on file with a series of numbers starting with 101. One will be marked "Dispatched," and the other "Received." When you send a letter to the Governing Body, check off the first unused number and put this same number on your letter on the upper right-hand corner. On your received cards check off the numbers that appear on the letters received from Brooklyn. If you find a received number has not been checked off after a reasonable period of time, then first check your letter file to see if you did receive the letter with the number but forgot to mark it off. Sometimes branches overlook the fact that some printed form letters are also numbered. However, if you do not find a letter with that number on it, then write to Brooklyn for a duplicate copy, giving the number of the missing letter. The office at Brooklyn will do the same to all branches if letters are not received.
6. letters dealing with shipping, translated copy, subscriptions and other matters that do not necessarily pertain to the Governing Body even though sent to the Brooklyn address need not be included in the numbering system. However, such unnumbered letters should be sent in duplicate so that a copy may be retained by the office handling incoming branch correspondence to keep the records complete. Letters should be sent addressed to the Governing Body, usually for the attention of one of its committees, unless otherwise indicated.
7. No branch correspondence should be sent to the Governing Body or another branch unless it has been seen by the branch committee coordinator or his substitute (when he is absent) so that he will know the details on outgoing correspondence. Of course private correspondence from any individual does not go through the coordinator.
8. Cablegrams need not be numbered, but it is good to send a follow-up numbered letter to make sure the information is received in due time. It is preferred that branches plan ahead and handle matters by correspondence, but we appreciate that this is not always possible.
9. Interbranch memos should not be numbered except for memos accompanying subscriptions. They may be used for small notes or items that are of lesser importance. If the branch wants to be sure that certain material is received they can ask that the duplicate copy be returned to the branch, just as we do with interbranch memos for subscriptions. Branches sometimes follow this system in making sure remittances sent to other branches are received. These can either be conveyed by numbered letter or by interbranch memo in duplicate, because the branch sending the funds wants to be sure to have some check that the funds are actually received. And of course, the branches receiving funds should watch this very closely also as sometimes remittances are delayed for quite some time.
10. We do appreciate it when the Branch Committees keep us informed of any matters of general interest pertaining to their field so that the Governing Body is kept up to date on trends, whether it reflects outstanding field activity or a weakness in the field. Just a few lines or a paragraph from time to time in a covering letter with the monthly branch reports helps us keep in touch with the field and any new developments in your territory.
11. Letters need not be long, but all of the facts should be stated. When you write about problems or present questions dealing with individuals, be sure to be specific and let us know whom you are writing about. The important thing in correspondence is to be specific, to the point, stating the facts clearly, and yet briefly.
12. We are not interested in lengthy letters with unnecessary details or many experiences. However, if you do have outstanding experiences from time to time, they can be written on a separate sheet and sent to the Writing Committee.
13. There is no need to go to great lengths analyzing your field reports or expenditures in letters. Sometimes a few lines on something outstanding helps us get the picture here.
14. Branches should always feel free to ask any questions pertaining to the work in their country when they write to the Governing Body. It is noted that oftentimes small details are presented to the zone overseer when he visits that might easily have been handled by correspondence. We want to be as helpful as possible to the branches, so feel free to submit your inquiries in correspondence. We want to assist the branches in serving their territory and in handling matters properly.
15. Rather than referring to previous letters in your correspondence, which means going back and checking our files here, it is very helpful if the points you have in mind can be summarized in a few lines unless, of course, the matter is quite detailed and would require extensive retyping. There is no need to ask a committee in Brooklyn or the Governing Body to read letters already handled unless it really bears on the current correspondence. We do have the former correspondence if it is needed.
16. For items to be purchased locally, please submit a requisition to the Publishing Committee if the cost will be S500 or over. Also explain just what you want, why you feel it is needed and the price. If it is something for Brooklyn or another branch to purchase, then you should send in a Branch Order (AB-3) and again give us these details along with complete shipping instructions.
17. Correspondence between branches may be signed by the branch committee coordinator. Correspondence to the Governing Body should also be signed by the branch committee coordinator on behalf of the Branch Committee, who should always have access to such mail. Weighty correspondence and recommendations for circuit and district overseers and Branch Committee members should be signed by all on the committee unless some are away. A copy of all correspondence between branches should be sent to Brooklyn. All correspondence with the congregations, circuit and district overseers, and the brothers in the country will customarily be signed by the Society's signature stamp. However, official mail to government offices may require the signature of the branch committee coordinator. No routine mail to the brothers within the territory you serve should be signed by an individual. Memos between desks in the office should be signed by the writer, not with a desk symbol.
18. Every effort should be made by the brothers at the branch, including the branch committee coordinator, to maintain a fine standard of neatness, grammar, spelling, and punctuation in all correspondence.
19. If the language of the country is not the native language of the branch committee coordinator, he may ask that someone else who is qualified put the correspondence in final form, so that it is properly written. If letters are not neat and well typed, it is good to type them over. No letters should be sent out with words crossed out or that have a messy appearance. Sending out neat, well-written letters encourages the congregations to follow the same example in their correspondence to the office. This promotes good respect for the office in the eyes of our brothers. All letters should be proofread before mailing. Replace worn typewriter ribbons and carbon paper.
20. Letterheads as well as envelopes may be ordered for local use if a high import duty is not charged. If the importation of stationery is too expensive you may find that you can get envelopes and use a rubber stamp for the return address in the smaller branches. We do not want to spend a lot of money to print letterheads locally, but we are usually in a position to supply what the branches need in this regard if an order is submitted. There does not seem to be any need to order interbranch memos, as plain paper can serve this purpose.
21. MONTHLY FIELD SERVICE REPORT (S-81): This report should be carefully checked for accuracy before being mailed in. The figures for the monthly field service report as well as for Our Kingdom Ministry are taken from the compilation of the congregation report cards (S-1), special pioneer reports (S-212), missionary home reports (A-24), and circuit and district overseers' reports (S-301). The isolated publisher report (S-AB-6) has been discontinued as all publishers are encouraged to report through a congregation if feasible. Isolated publishers and isolated pioneers can send in reports on the publisher's Field Service Report (S-4), marking it to show it as from an "isolated publisher" or "isolated pioneer."
22. The figure for the "Public by Mail" column on the Monthly Field Service Report (S-81) you will get from your correspondence clerk. When small literature orders from strangers are made out, the clerk should keep a record month by month of books, booklets, new subscriptions, and magazines sent out in this manner, when it appears that the correspondence comes from strangers. Of course if it is clear that the order is from a brother or sister, no such notation would be made because the publisher will report through the congregation. All advertisement coupons that are sent in would usually be listed as public by mail. Once a month the correspondence clerk will turn over to the one compiling the Monthly Field Service Report these totals of literature orders sent out to the public.
23. Special pioneers or missionaries who report less than 100 hours a month may be counted as regular pioneers, or as publishers if their time in service is less than 50 hours. This includes missionaries on leave. It is found that in the United States the number who are not counted as special pioneers in any one month is about the same as the number on the infirm list. In other countries where some special pioneers may be involved in translation work or missionaries may be taking much leave of absence or vacation time, their reports may be handled in the same way, as far as their field service is concerned. Auxiliary and regular pioneers would all be counted as pioneers if reported as such even if their hours are low.
24. In reporting the number baptized you should report only those baptized within the country, not those baptized in some other country. Thus if any persons from one country go to another country to a convention and are baptized there, that country reports the baptism total. The country from which they came will not make a separate report as we do not want a duplication of figures. So each country will report its total baptisms within the country regardless of where the candidates came from. The figures shown for missionaries, special pioneers, congregations, etc., should be the total currently enrolled, not the number reporting.
25. Under "Remarks" we appreciate your comments about new peaks in publishers or other highlights of the work or trends in the field. Any remarks that would help us get a better picture of the field or that would be of interest are appreciated. Many branches show convention attendances and the number baptized. Memorial attendance figures and the number of partakers are to be shown for the current and previous years. You should never ask questions under "Remarks" as these should be written separately in a letter. Your Monthly Field Service Report (S-81) is a record of what took place in the field in your country during the month.
26. A separate field report should be submitted for each country under the direction of your branch. There is no need to hold up the reports waiting for the last few reports as these can be included in the report for the following month.
27. The Monthly Field Service Report will probably be the last report that you are able to prepare for mailing. It is helpful if all of the reports for the month are sent in together, not later than the 20th of the following month.
28. In some countries where the mail service is very bad, there may be many late reports from congregations for a month. These are added into the next month's report, so that we get a true picture of the work done in the country for the year. Be sure any peak shown does not include reports in excess of the total number of congregations for that month.
29. POSTING: The special pioneer, missionary, and circuit and district overseer reports are posted on the individual's permanent record card (S-216), unless your reports are tabulated and recorded by computer.
30. The congregation cards (S-1 ) are not posted. They are kept for a month or two and then thrown out, but first the branch will want to be sure that they have received a report from each congregation. Reports S-212 and S-301, the same as missionary home reports, are kept for seven years after posting since they show money requests.
31. BRANCH MONTHLY REPORT OF RECEIPTS AND DISBURSEMENTS (A-13): On this form you report all money actually received or spent during the month.
32. It is very important that financial report figures be accurate so these should be checked and proofread for accuracy. If you copy the figures off of a work sheet, then you should double-check your typewritten report to be sure it is correct and that everything adds up properly before you mail the form.
33. Always be sure that the same figures as shown under No. 71 on the previous month's report are listed for No. 1 on the next month s report, both in local currency and the dollar equivalent.
34. If there is considerable variance between the official exchange rate and the free rate, show the equivalent of a U.S. dollar in local currency at the legal rate. After it in parentheses show the free rate. If you feel that the free rate is more accurate than the official rate in representing the true value of the dollar, then you may consult the Publishing Committee about computing your figures on that basis. Otherwise, always use the official rate.
35. If the rate of exchange fluctuates frequently do not change the rate of exchange on your form unless it has moved up or down 5% from your previous figure. If the change is that much, then you should show a new official rate and make adjustments on your report. In filling out the form you do not have to worry about minor fluctuations during the month, but just use the rate that you have at the end of the month for figuring the entire report. However, if you decide it is appropriate to show a change in the value of the dollar, then it will affect the figures in your dollar column on form A-13. You should figure the difference at the old and new rates for the local currency figure for No. 1 and if it is a dollar gain you may show a receipt in the dollar column alongside No. 9A and add that into the dollar figure for No. 10. If the exchange value results in a dollar loss, you should show an adjusting expense in the dollar column for No. 69A and add that figure into the dollar equivalent you have for No. 70. However, the figures for No. 1 remain the same as for No. 71 of the previous month.
36. Fractions that are arrived at in figuring the exchange rate should be adjusted within the report by altering the dollar figure .01 either way so that the totals balance out correctly. To prove your report, Nos. 1 and 16 should add up to the total of No. 17 and the totals of Nos. 70 and 71 should be equal to the total of No. 17 in both local currency and the dollar column. For accuracy be sure that the conversion for No. 71 is as close as possible. A half-cent or more may be figured to the next cent. For No. 72 you should show the figure of actual cash on hand and in the bank, excluding such things as missionary home receipts, petty cash funds, circuit overseer banks, and funds not available because of being in fixed savings account, bonds and so forth.
37. Each month you should check to make sure that your cash on hand and in the bank as shown under No. 71 agrees with the figures given in your report. Whatever appears on your branch Monthly Report of Receipts and Disbursements (A-13), you should be able to prove by your branch cash journal, your checkbook stubs and your cash box. The figures that you put on your branch .Monthly Report of Receipts and Disbursements must be obtained from your branch cash journal and this journal should always balance. You should check your books every month to be sure the figures agree with your cash on hand and in the bank. Your own books are kept in your own currency so they should be simple to audit. (Note Daily Receipts and Accounts, 6:10.) When a zone overseer visits your office you should be able to prove everything in the way of entries for receipts and disbursements and balance your accounts with cash on hand and that in the bank and have proof of all expenditures in the form of vouchers or receipts for payment. It would be appropriate for someone appointed by the Branch Committee to regularly audit the branch accounts every six months, submitting 2 copy of the report to the Branch Committee. The same procedure should be followed for auditing receipts and expenses for any large construction project. The auditor should be someone other than the one regularly keeping the accounts.
38. It is helpful to us at headquarters if you figure the dollar equivalent at the rate shown at the top of the A-13 form, dividing this into the local currency figure to arrive at the dollar equivalent rather than using some chart that may be a few cents more accurate because the division has been carried out several more places. This really is not necessary, and it is simpler if you use the figure shown on the form.
39. The entry for "Uncashed checks" has reference to remittances received from other branches which have not yet been entered into your account, and not to local remittances for literature, etc.
40. The last section on the A-13 form has to do with the standing of accounts at the end of a four-month period. Please fill it in on the months requested. This information you can get from your accounts with congregations, pioneers, circuits and other financial records. Under the heading "A. Society Accounts Receivable" show the value of magazine and literature accounts only. Kingdom Hall and other loan accounts should not be included but are shown as assets on the annual balance sheet. Entries for "B," "C," and "D" are explained on the form.
41. HOME REPORT: One copy of a Home Report (A-24) is sent to the branch office each month for each missionary home. They should be checked very carefully for accuracy and then be retained in the branch files. If the branch committee coordinator wishes to make any comments to the home servant regarding the need for further explanation of large expenses or other questions he may have, then he should write to the home servant about such questions.
42. The home servant or the branch committee coordinator should mark at the bottom of the Home Report any vacation and leave-of-absence dates pertaining to the missionaries, showing the date of departure and also the date of return for regular vacation time with separate dates for leave-of-absence time. In this way the branch can keep its records straight and we also know what the missionaries are doing and when they are in their assignments.
43. The Branch Committee should be interested in the well-being of the missionaries and how they are doing in reaching their missionary goals as well as any health problems that may confront them. They should want to help them make a success of the work. If a missionary does not meet his goal of hours it would be appropriate for him to make a notation at the bottom of the Home Report as to the reason.
44. GILEAD STUDENTS NOT IN MISSIONARY HOMES: It is not necessary to get reports on the field activity of Gilead graduates who may be in the regular or auxiliary pioneer service for an annual Home Report. However, you may have some persons in the country with missionary status who are not in missionary homes. They may be in the circuit or district work, special pioneer service, or Bethel service. You will need to receive monthly reports of field activity of such brothers for the year to send in the annual Home Report. Annual reports will not be required for those with missionary status from Australia, the British Isles, Canada, branches in Europe and the United States except for those in missionary homes.
45. You may have some living in a home on a missionary basis who have not gone through Gilead School. Their report of field activity should also be shown so we know who is in each home and what they are accomplishing.
46. The home servant should be sure to fill in the portion of the report that asks for the number of extra persons who can be conveniently accommodated in the home, also other details requested on the form.
47. LITERATURE INVENTORY FORM: Each branch should send in a monthly Literature Inventory (AB-2) except for August when the Distribution Report is sent. List either one or two languages if you use a large quantity of a second language in your country. A complete inventory of all stock o
hand should be sent in February by all branches on forms AB-1, AB-2 and AB-2b. A monthly Literature Inventory may be filled out by the branches to record the movement of literature in August and any adjustments necessary due to the actual count of literature. (See 12:11) But it need not be sent to Brooklyn.
48. PRODUCTION REPORT: This is not a printed form. You can use a plain sheet of paper to type up the information for this form. Not all branches reproduce material, but those that do should send in a monthly report of the number of bound books, booklets, magazines and other items they print each month, including miscellaneous forms, tracts, handbills, etc. Please list each publication as well as each different magazine and the
quantity completed and delivered to the shipping or mailing departments. We need the quantity and the date of the issue with production figures for The Watchtower and Awake! listed separately. Show total figures for books, booklets, The Watchtower, Awake!, miscellaneous forms, and the grand total. The per-item production cost for literature need be shown only on the annual production report.
49. Any printing or mimeographing of office forms, handbills, etc. should be listed monthly, but you do not need to itemize them. Just show the quantity produced in bulk.
50. Any Bibles and concordances, etc. purchased locally should also be listed on this report. Show a separate entry for casettes produced locally, but do not include these in your printing total.
51. It is helpful to us if printing branches will list Our Kingdom Ministry by language, showing the quantity sent to each country using the language that is being printed, as well as the total quantity for the language, as this helps us keep tabs on the size of the language groups in various countries for which you print Our Kingdom Ministry.
52. Only one copy of the monthly Production Report need be sent with other monthly reports.
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