组织化概念普及(七)：财务报告规范

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Financial reporting requirements
财务报告规范
Incorporated associations
Reporting requirements
Tier 1 associations
What needs to be lodged for Tier 1?
Auditing of Tier 1 association books
Who can audit the financial statements?
Can an association receive an exemption?
Can an association be directed to conduct an audit?
Tier 2 associations
What needs to be lodged for Tier 2?
All associations
How do I lodge my financial reports?
What records must be kept?
Financial year ending before 1 July 2010
Need more information

Reporting requirements
报告要求
There are two tiers for financial reporting purposes for associations.
组织财务报告有两个等级
Tier 1 associations are associations whose total revenue as recorded in the income and expenditure statement for a financial year exceed $250,000 (excludes GST) or current assets (defined as assets other than real property and capable of depreciation) exceed $500,000.
Tier 1的组织是在一个财年收入支出超过$250,000(不包括GST)或者当前资产(资产不是固定资产和折旧折旧率)超过$500,000

Tier 2 associations are associations whose total revenue as recorded in the income and expenditure statement are less than $250,000 (excludes GST) and currents assets (defined as assets other than real property and capable of depreciation) are less than $500,000.
等级2的组织收入与支出小于$250,000(不包括GST)并且当前资产(资产不是固定资产和折旧折旧率)不超过$500,000

All associations must lodge financial statements with the Director-General in the required form within 1 month after the annual general meeting (AGM).
所以组织必须在AGM之后 一个月递交财务报告给地方长官

Tier 1 associations （跳过）
The committee must ensure the financial statements for the association, and any trust for which the association acts as a trustee, are prepared and audited as soon as possible after the association's financial year, for submission to the AGM.

Associations must prepare financial statements in accordance with Australian Accounting Standards.

The financial statements must also include details of any mortgages, charges and other securities affecting any property owned by the association.

The auditor's report must be prepared in accordance with the Australian Auditing Standards and state whether the association has kept the necessary financial records to enable financial statements to be prepared in accordance with Australian Accounting Standards. For more information on the Australian Auditing Standards, visit the Auditing and Assurance Board website at www.auasb.gov.au

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What needs to be lodged for Tier 1?
The public officer must ensure that the relevant documents are lodged with the Director-General 1 month after the AGM which must be held within 6 months of the end of the financial year unless approval has been granted for an extension of time to hold the AGM.

The public officer must lodge:

•An Annual summary of financial affairs (Form A12) for the financial year
•the financial statements for the financial year, presented at the AGM
•the auditor's report for the statements
•a copy of the terms of any resolution passed at the AGM, concerning the financial statements and the auditor's report.
The prescribed fee must be paid at the time of lodgement of the documentation.

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Auditing of Tier 1 association books
The Associations Incorporation Act 2009 details the auditing requirements. A summary of the information is shown below.

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Who can audit the financial statements?
An audit can be carried out by any of the following:

•a registered company auditor
•a member, who holds a public practice certificate, of the Institute of Chartered Accountants in Australia or CPA Australia or the National Institute of Accountants.
Unless approved by the Director-General in writing, an audit may not be carried out by any person who, within the last 2 years, is or has been:

•a member of the association
•an employee or provider of professional services to the association, a committee member or its public officer.
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Can an association receive an exemption?
The Director-General may exempt an association, or any class of associations, from requiring an audit. Any exemption may be subject to conditions, limited to time and may be varied, suspended or revoked.

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Can an association be directed to conduct an audit?
The Director-General may direct an association to conduct an audit of its financial records and request an auditor’s report within a specified period, regardless of a previous audit.

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Tier 2 associations （我们的类型）
The committee must ensure the financial statements for the association, and any trust for which the association acts as a trustee, are prepared as soon as possible after the association’s financial year, for submission to the AGM.
委员会必须确保组织的财务报表以及所有接受的基金报告在财务年后及时的准备好提交给AGM

The statements must give a true and fair view of the association’s affairs and must include:
报告必须真实，明确的显示：
•an income and expenditure statement that sets out detailed income and expenses
•a balance sheet that sets out assets and liabilities
•details of any mortgages, charges and other securities affecting any property owned by the association
•a separate income and expenditure statement and balance sheet for each trust for which the association is the trustee.
收入支出明细
资产负债表
对组织财产有影响的任意负债，收费以及有价证券细节

What needs to be lodged for Tier 2?
Tier 2需要等级一些什么？

The public officer must ensure that an Annual summary of financial affairs (Form A12) for the financial year is lodged with the Director-General 1 month after the AGM which must be held within 6 months of the end of the financial year unless approval has been granted for an extension of time to hold the AGM.
PO必须确保年度财务汇总(Form A12)在AGM结束后1个月提交至地方长官，除非批准延长AGM的举办时间。
The prescribed fee must be paid at the time of lodgement of the documentation.
相应的费用必须在登记文档时付清

All associations
适用所有组织

How do I lodge my financial reports?
如何提交我的财务报告？
The public officer can lodge the financial reports (and fee) in the following ways:
PO可以通过如下方式提交财务报告(和费用)

•In person at any Fair Trading Centre or at the Registry of Co-operatives & Associations, 154 Russell Street, Bathurst NSW 2795
•By mail to the Registry of Co-operatives & Associations, PO Box 22, Bathurst NSW 2795.

What records must be kept?
那些记录必须要保存？
All association's must keep records that correctly record and explain its financial transactions and financial position, in order to prepare the appropriate financial statements.
所有组织需要记录它的财务进出和财务状态，以备制作财务报告
Where records are kept in a language other than English, an English copy must also be kept.

Financial year ending before 1 July 2010
For financial years ending before 1 July 2010, financial statements are to be prepared in accordance with the requirements of the Associations Incorporation Act 1984, which had no auditing requirements and required associations to prepare an income and expenditure statement and balance sheet which present a true and fair view of the association's affairs.

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