PROCESS I wanted to take this opportunity to explain a bit about how we assess charitable purpose. When we assess a charity, whether it is during
|
|
- Letitia Young
- 8 years ago
- Views:
Transcription
1 1
2 PROCESS I wanted to take this opportunity to explain a bit about how we assess charitable purpose. When we assess a charity, whether it is during registration, or during a review of a registered charity, there are two types of law we use. The legislation set by Parliament, the Charities Act, which sets up Charities Services, and the law developed in the courts. As Lesa said, what is charitable under the law is not necessarily what the public mean by the word. In New Zealand the Charities Act contains a definition of what is charitable, and it refers to the court cases, which develop principles deciding what is and what isn t charitable. This means the definition of charity changes, and Lesa s description of our housing review is a good example of how we apply the developments in cases to the Register. If you apply, or you are being reviewed, usually because there has been a change, we will first explain what we need to know, and why we need to know it. We try to use plain English, sometimes it can be useful to get a lawyer, but we try to make it easy so you do not have to. Approximately 89% of all charities that apply are eventually registered. Many of these are straightforward, but sometimes it can take more than a year of working with the group, for example helping an entity to split its non charitable purposes into a separate group. A good example of this is the Sensible Sentencing Group Trust, which was initially declined as a non charitable advocacy organisation. We worked with the trust to separate out its advocacy work from its charitable victim support work. Now the Sensible Sentencing Trust does the advocacy work, and is not a registered charity. The Sensible Sentencing Group Trust supports victims, and is a registered charity. 2
3 Sometimes organisations do not want to change their activities, or split. In these cases, after discussion back and forth, we will take a recommendation to the independent Charities Registration Board for their consideration. The Board must apply the law from the courts, and will consider everything the organisation has told us before making a decision. An example is the recent Rowing New Zealand decision; a change in their rules document highlighted its significant expenditure on elite athletes. As Lesa outlined earlier, the promotion of success in elite athletes is not charitable. It may be a worthy cause to promote our best athletes. However, the charitable public benefit in most sporting organisations is in the public participation in healthy sport, not the benefit of elite athletes. After a number of exchanges, including suggesting the organisation split its activities, we recommended the Board remove the organisation from the Register and the Board agreed. This decision, as well as all seven Board decisions made in the last year, are available on our website. If an organisation disagrees with the Charities Registration Board s decisions, it can appeal the decision to the High Court, but we understand this is difficult and expensive for a lot of groups. That s why the Board and Charities Services takes its time working through the process with entities to try to get it right first time. We understand it is important to protect the integrity of the register and public s trust in charities by only having charities that meet the charity test on the register, but we try to put the effort in to be adaptable to the needs of applicants and registered charities wherever possible. For example: Because of the new reporting standards, a lot of bigger organisations are struggling with the concept of control of sub groups within their organisations, from an accounting perspective. We have recently been working with bigger church bodies directly, so that their component churches can be registered independently. We are happy to be adaptable in registration processes, especially if you represent a big group of charities. If you need some information or don t know whether you qualify, feel free to give us a call on our information line, or send us an before you submit an application. I will be available afterwards for any specific questions you have about charitable purpose, or our processes. 2
4 [speaking points] Most of you will know that registered charities are required to report annually to Charities Services. Charities are required to prepare both an annual return, and submit accompanying financial statements, within 6 months after the end of their financial year. You have heard a lot about the new reporting standards. These set out the minimum categories of information that must be included in your charity s financial statements. The annual return form also asks for key financial information. We want to make it easier for charities by ensuring that the financial questions we ask in the annual return align with the information that charities must report under the new standards. This is not the case with the current annual return form. You may be wondering why we need charities to complete both an annual return and submit financial statements. The annual return process helps populate summary information from the financial statements, plus other information, on the charities register. This information can be viewed on an individual charity s page on the charities register. It can also be searched across the whole of the register, which allows us and others to find out certain information at a sector wide level. The financial statements cannot be searched in this way as they can only be downloaded from the register as separate pdf files. The new annual return process also has two other important functions firstly, it will support Charities Services ongoing regulatory work. 3
5 For example, we will ask questions to help identify charities that may have obligations under tax or anti money laundering legislation. We will also ask for additional identifying information about officers, including date of birth and home address information. This information will not be publicly available. Secondly, the annual return process will help ensure the overall accuracy and integrity of the information on the charities register. For many charities, the only time they make contact with us is at annual return time. Charities will be asked to confirm that the key information we hold (including, for example, details of officers and contact information for the charity) is accurate and up to date. The new annual return form has been developed in consultation with a focus group that included representatives of the sector. We strongly encourage charities to complete the new annual return form online. This will be easier for charities, as some of the information will be pre populated (saving you time). And there will be useful help boxes and further information online to support charities to complete the new return. Some charities will be testing the new process to ensure that the new format is accessible and easy to use. We appreciate that it will take charities longer to complete the new form. We have thought hard about the information that we ask for in the new form, and have only asked for information that is important for transparency and accountability purposes. The new annual return form will be available from April 2016, from when charities will be required to report under the new standards. There will be a transition period, so that charities that are not yet required to report under the new standards can still complete the current annual return form. We will keep the sector updated about the introduction of the new annual return form through our regular newsletters. 3
6 Investigations Over the last few years, we have made a conscious decision to operate in the space where there is significant and wilful serious wrongdoing in the sector. This usually involves: Theft/Fraud Private benefits Gross mismanagement Harm to beneficiaries; or Reputational risk to the sector We are focusing on these areas because this is where the greatest harm to the sector lies and where the most damage to public trust and confidence is made. Our investigations are typically complex involving numerous elements, a wide range of people and will often involve working with other government agencies. We aim to remove those engaged in serious wrongdoing from the sector and to let you and the public know who they are. Some recent examples are: The Southern Cross Charitable Trust where there was significant conflicts of interest allowing for private benefits; and Ranui Boys Incorporated, an early childhood educator, where the governance was so poor, it allowed for the charity to be taken over by an individual. That individual then misappropriated large amounts of the charity s money to fund their personal lifestyle. We also deregistered two charities that failed to provide requested information while under investigation. NRS Compliance 4
7 We have fielded a number of queries and concerns about how we will encourage, and where necessary enforce compliance with the new reporting standards. This past year in particular, we have taken an engagement approach to assist charities to apply the new reporting standards. Going forward, we will continue to provide support as we do understand that charities will be coming to terms with the new requirements. We do believe that the vast majority of charities will do their best to comply. We will not be coming after charities with the big stick for making mistakes or having a misunderstanding around certain obligations. However, significant non compliance will be taken seriously, but I do want to be clear that significant non compliance means those few charities that deliberately don t comply with the standards, and in doing so provide false or misleading information in order to facilitate serious wrongdoing. We have a team of experienced investigators who know the difference between those that are doing their best to comply, but are having some issues and those that don t want to comply. As we start to receive charities financials under the new reporting standards, we will be doing a variety of compliance checks, ranging from the basic to the very detailed. We will collect information from these checks in order to help us understand where charities are having issues and where non compliance is greatest. Where we have identified risk, those charities will remain on our radar. This information that we obtain will be feedback to charities to inform where they are having difficulties and also help us to focus where more education or assistance is required. 4
Australian Charities and Not-for-profits Commission: Regulatory Approach Statement
Australian Charities and Not-for-profits Commission: Regulatory Approach Statement This statement sets out the regulatory approach of the Australian Charities and Not-for-profits Commission (ACNC). It
More informationHow to make an insurance claim
How to make an insurance claim About Super Guru Super Guru is an initiative of the Association of Superannuation Funds of Australia (ASFA), a not-for-profit organisation that aims to help achieve effective
More informationHILLCROSS BUSINESS COLLEGE (PTY) LTD
HILLCROSS BUSINESS COLLEGE (PTY) LTD CERTIFICATION POLICY & PROCEDURE 1. Introduction 1.1 Hillcross Business College will automatically provide a certificate to students upon successful completion of Hillcross
More informationManagement and Collection of Debt Policy. Effective date October 2014 Review date October 2017 Approved by Link Group Board. www.linkhousing.org.
Management and Collection of Debt Policy Effective date October 2014 Review date October 2017 Approved by Link Group Board 1. INTRODUCTION Link Group and its subsidiary companies provide a range of services
More informationDo you know how your grants are being used?
Do you know how your grants are being used? Complying with the law and regulation of churches Stewardship Briefing Paper Stewardship, 1 Lamb s Passage, London EC1Y 8AB t: 020 8502 5600 e: enquiries@stewardship.org.uk
More informationNon-Profit Organisations Regulations MONTSERRAT 1
Non-Profit Organisations Regulations MONTSERRAT 1 M O N T S E R R A T STATUTORY RULES AND ORDERS NO. 24 OF 2010 NON-PROFIT ORGANISATIONS REGULATIONS, 2010 ARRANGEMENT OF REGULATIONS REGULATION PART I 1.
More informationACCOUNTABILITY AND DISCLOSURE PUBLICITY AND INFORMATION MATERIALS
CODE OF CONDUCT This code sets out the fundamental principles regarding the professional conduct of all members of Educate Plus as well as guidelines to which members are expected to adhere in their relationships
More informationCompliance Toolkit. Protecting Charities from Harm. Chapter 2: Due Diligence, Monitoring and Verification of End Use of Charitable Funds SUMMARY
Compliance Compliance Toolkit Protecting Charities from Harm Chapter 2: Due Diligence, Monitoring and Verification of End Use of Charitable Funds SUMMARY The Charity Commission The Charity Commission is
More informationParents recording social workers - A guidance note for parents and professionals
Parents recording social workers - A guidance note for parents and professionals The Transparency Project December 2015 www.transparencyproject.org.uk info@transparencyproject.org.uk (Charity Registration
More informationGymSports NZ Incorporated. Membership Data Regulation. Commencement Date 23 January 2009. Issued 23 January 2009
GymSports NZ Incorporated Membership Data Regulation Commencement Date 23 January 2009 Issued 23 January 2009 GymSports NZ, 2008 GymSports New Zealand Incorporated Membership Data Regulation 1. Purpose
More informationWHISTLE BLOWING POLICY & PROCEDURES
Management Circular No: GCSL/01.2013 Revised: 01/2014 WHISTLE BLOWING POLICY & PROCEDURES All rights reserved. No part contained in this Policy may be reproduced or copied in any form without the written
More informationConsultation Response: Professional Indemnity Insurance
Consultation Response: Professional Indemnity Insurance Legal Ombudsman June 2014 1 Introduction 1. The Solicitors Regulatory Authority issued this consultation paper on Professional Indemnity Insurance
More informationnationalcarestandards
nationalcarestandards dignity privacy choice safety realising potential equality and diversity SCOTTISH EXECUTIVE Making it work together nationalcarestandards dignity privacy choice safety realising potential
More informationWhat makes a 'charity'
What makes a 'charity' The Charity Commission The Charity Commission is the independent regulator of charities in England and Wales. Its aim is to provide the best possible regulation of charities in England
More informationCODE OF CONDUCT ASSOCIATES
SANTA d FE ASSOCIATES Santa Fe Associates firm s partner s business conduct is in compliance with laws and regulatory requirements. a. We are aware of IFAC [International Federation of Accountants] Code
More informationGuide to Criminal procedure
Guide to Criminal procedure This free guide gives a general idea to members of the public as to what you may expect to encounter if you or someone you know is charged with a criminal offence. The overriding
More informationMinistry of Economic Development Role Description
Ministry of Economic Development Role Description Date of Last Review: 25 January 2008 Title: Insolvency Administrator Role Band: C Incumbent: Salary Band: $34,518 - $51,776 LOCATION: Branch and Section:
More informationS I N G A P O R E M E D I C A L C O U N C I L
S I N G A P O R E M E D I C A L C O U N C I L 16 College Road, #01-01 College of Medicine Building, Singapore 169854 E-mail Address: enquiries@smc.gov.sg Website: http://www.smc.gov.sg Fax Number: (65)
More informationStakeholder category: NATIONAL NETWORK OF COMMUNITY SERVICE PROVIDERS
Name: Organisation: UNITING CARE AUSTRALIA Stakeholder category: NATIONAL NETWORK OF COMMUNITY SERVICE PROVIDERS State/Territory: ACT Contact email address: Response to Options Paper Department of Social
More informationRe: Big Data: A Tool for Inclusion or Exclusion? Workshop Project No. P145406
October 30, 2014 Federal Trade Commission Office of the Secretary Room H 113 (Annex X) 600 Pennsylvania Avenue NW Washington, DC 20580 Re: Big Data: A Tool for Inclusion or Exclusion? Workshop Project
More informationOverpayments and debt
Housing Benefit and Council Tax Support A guide to Overpayments and debt www.cornwall.gov.uk 2 Overpayments and debt This leaflet explains about overpayments and debt. The rules are the same wherever you
More informationOran Home Care Support Service Care at Home Birkbrae Blebo Craigs Cupar KY15 5UG
Oran Home Care Support Service Care at Home Birkbrae Blebo Craigs Cupar KY15 5UG Inspected by: Patsy McDermott Type of inspection: Announced Inspection completed on: 15 July 2013 Contents Page No Summary
More informationFinancial Incentives for Whistleblowers 1
Financial Incentives for Whistleblowers Note by the Financial Conduct Authority and the Prudential Regulation Authority for the Treasury Select Committee July 2014 Introduction 1. The Financial Conduct
More informationE.33 SOI (2009-2014) Statement of Intent. Crown Law For the Year Ended 30 June 2010
E.33 SOI (2009-2014) Statement of Intent Crown Law For the Year Ended 30 June 2010 Contents Foreword: Attorney-General 3 Introduction from the Solicitor-General 4 Nature and Scope of Functions 6 Strategic
More informationFor captive insurers and captive insurance managers
A Guide to the QFC Captive Insurance Regime For captive insurers and captive insurance managers Risk Management Captive Insurance Captive Management Disclaimer The goal of the Qatar Financial Centre RegulatoryAuthority(
More informationWA Food Regulation: Temporary and Mobile Food Businesses
WA Food Regulation: Temporary and Mobile Food Businesses This document contains information on the application of the Food Act 2008 (the Act) in relation to temporary and mobile food businesses. It is
More informationHow To Know What You Can Expect From A Charity Trustee Liability
Trustee guide Summary of the potential personal liabilities associated with becoming the trustee of a charity David Tyler, Chair of Insurance Working Group and Sarah Payne, Solicitor at Bates Wells & Braithwaite
More informationBusiness Plan 2016-2017
Business Plan 2016-2017 March 2016 Contents Introduction... 3 About us... 5 Role of Registrar... 5 Objectives for 2016-17... 5 Work programme for 2016/17... 6 Activity 1 Continue to operate an accessible,
More informationSubmission Improving Governance within Incorporated Associations
4 th December, 2013 Associations Incorporation Act Review Fair Trading Policy PO Box 972 Paramatta NSW 2124 Via email: policy@services.nsw.gov.au Submission Improving Governance within Incorporated Associations
More informationGuidance on health and character
Guidance on health and character Who is this document for?... 2 About the structure of this document... 2 Section 1: Introduction... 4 About us (the HPC)... 4 How we are run... 5 About registration...
More informationLatest lessons learned from concerns about charities. A thematic report from the Charity Commission for Northern Ireland.
Latest lessons learned from concerns about charities A thematic report from the Charity Commission for Northern Ireland March 2014 The Charity Commission for Northern Ireland The Charity Commission for
More informationQ2: What goals do you consider should be more or less important in deciding how to regulate financial advisers?
#29 INCOMPLETE PAGE 2: Role and regulation of financial advice Q1: Do you agree that financial adviser regulation should seek to achieve the identified goals? If not, why not? Q2: What goals do you consider
More informationUpdate to your Vero MotorPlan policy
Update to your Vero MotorPlan policy As a result of a change brought about by the Sentencing Amendment Act 2014, we would like to bring to your attention an update to our Vero MotorPlan policy wording.
More informationFundraising Policies Suite Special Olympics Ontario
Fundraising Policies Suite Special Olympics Ontario SOO Fundraising Policies Suite Page 1 Table of Contents Introduction... 1 Ethical Fundraising... 1 Fundraising Solicitations... 1 Treatment of Donors
More informationDirector of Asset Management and Repairs
Job details Job title: Director of Asset Management Responsible to: Executive Director of Property Responsible for: Location: Overview of the role The overall purpose of the Director of Asset Management
More informationCity of Ryde Drives Business Forward with Enterprise-wide Information Management Solution
City of Ryde Drives Business Forward with Enterprise-wide Information Management Solution Effective Case Management in HP TRIM Improves Business Processes, Builds Foundation for Single View of Customer
More informationRequesting amendments to health and social care records
Requesting amendments to health and social care records National Information Governance Board for Health and Social Care Guidance for patients, service users and professionals Contents About this guidance
More informationPAYROLL GIVING AN IMPLEMENTATION GUIDE FOR EMPLOYERS D E C E M B E R 2 0 1 1. Payroll giving is the way New Zealanders can give through their pay
PAYROLL GIVING AN IMPLEMENTATION GUIDE FOR EMPLOYERS D E C E M B E R 2 0 1 1 E A R L Y A D O P T E R E N G A G E M E N T G R O U P Payroll giving is the way New Zealanders can give through their pay 1
More informationXBRL guide for UK businesses
XBRL guide for UK businesses This document provides an introduction for UK businesses to the extensible Business Reporting Language (XBRL) data format and Inline XBRL (ixbrl), the standard form of presentation
More informationData Collection - Current Conditions and Review
IQCS Working Forum 26 th June 2009 1 IQCS Standards 2009 International Standards Update MRS Initiatives Update Employment Legislation Update Website 2 Interviewer Quality Control Scheme IQCS Standards
More informationLEGAL BASICS TO COMPANY FORMATION COMPANY STATUTORY OBLIGATIONS
LEGAL BASICS TO COMPANY FORMATION and COMPANY STATUTORY OBLIGATIONS Prepared by: BROWNE GIBSON HARVEY P.C. Telephone: 24567 Facsimile: 21567/25567 FORMATION AND STRUCTURE OF A COMPANY In considering venturing
More informationComplaint about your pension? Here s how we can help
Complaint about your pension? Here s how we can help When I retired I should have received my pension straightaway but it took months to organise. I m ill and unable to work. My pension scheme allows for
More informationTHE CONSUMER WHO CARES. A Report from the Nielsen Media Research Good is Gold Service
THE CONSUMER WHO CARES A Report from the Nielsen Media Research Good is Gold Service October 2004 Introduction Cause-related or Social Responsibility marketing is a strategic positioning and marketing
More informationFollow-up on the Charity Commission
Report by the Comptroller and Auditor General Charity Commission Follow-up on the Charity Commission HC 908 SESSION 2014-15 22 JANUARY 2015 4 Key facts Follow-up on the Charity Commission Key facts 21.1m
More informationCentral LHIN Governance Manual. Title: Whistleblower Policy Policy Number: GP-003
Central LHIN Governance Manual Title: Whistleblower Policy Policy Number: GP-003 Purpose: Originated: September 25, 2012 Board Approved: September 25, 2012 To set out the LHIN s obligations under the Public
More informationSupporting victims and witnesses with a learning disability
Supporting victims and witnesses with a learning disability July 2009 Contents Introduction page 2 The Crown Prosecution Service page 5 The Code for Crown Prosecutors page 8 Ability to give evidence page
More informationChild and Adult Services Subject Access Requests Guidance
Child and Adult Services Subject Access Requests Guidance This Guidance is not applicable to Access to Information requests about Adoption. For requests about Adoption please consult the Adoption and Children
More informationCumberland Plus... Everything you want from a bank account...without the bank
Cumberland Plus... Everything you want from a bank account......without the bank Internet Banking Mobile Banking Exclusive Savings Accounts Free card use abroad* Text Alerts Current Account Switch Service
More informationAER reference: 52454; D14/54321 ACCC_09/14_865
Commonwealth of Australia 2014 This work is copyright. In addition to any use permitted under the Copyright Act 1968, all material contained within this work is provided under a Creative Commons Attribution
More informationCounter-Terrorism Strategy
1 of 13 Charity Commission s Counter-Terrorism Strategy Contents A. Introduction 2 B. Key factors relevant to our strategy for safeguarding the sector from terrorist abuse 4 C. The scale and nature of
More informationCommission Sustainability and Organizational Success in 2015
Business Plan 2015 Published January 2015 BUSINESS PLAN 2015 CONTENTS Contents... 2 Introduction... 2 Commission Strategy Statement... 3 How the Commission sets its priorities... 5 Our major priorities
More informationMerthyr Tydfil County Borough Council. Data Protection Policy
Merthyr Tydfil County Borough Council Data Protection Policy 2014 Cyfarthfa High School is a Rights Respecting School, we recognise the importance of ensuring that the United Nations Convention of the
More informationANTI-BRIBERY AND FOREIGN CORRUPT PRACTICES ACT COMPLIANCE POLICY
Issued: November 12, 2013 ANTI-BRIBERY AND FOREIGN CORRUPT PRACTICES ACT COMPLIANCE POLICY SCOPE This policy applies to all Magnetek, Inc. ( Magnetek ) employees, its subsidiaries and affiliates worldwide,
More informationGuide to Starting Self Employment or Business. Guide No.6 in the Tax Guide Series
Guide to Starting Self Employment or Business Guide No.6 in the Tax Guide Series About This Guide This Guide has been prepared to help someone starting out in a new business or self employment venture
More informationSmall Business Checkup
Small Business Checkup How healthy is your business? www.aretehr.com TABLE OF CONTENTS The Four Keys to Business Health... 3 Management & Operations... 4 Marketing... 6 Financial & Legal... 8 Human Resources...
More informationInquiry Report My Community UK. Registered Charity Number 1137137
Inquiry Report My Community UK Registered Charity Number 1137137 A statement of the results of an inquiry into My Community UK (registered charity number 1137137). Published on 30 June 2015. The charity
More informationCharities & Not for Profit Protecting your organisation, supporting its success. Risk Management Insurance Employee Benefits Investment Management
Charities & Not for Profit Protecting your organisation, supporting its success Risk Management Insurance Employee Benefits Investment Management Charities are there to help those in need. But who helps
More informationProtecting and promoting patients interests licensing providers of NHS services
Protecting and promoting patients interests licensing providers of NHS services Your response to the consultation You may re-use the text of this document (not including logos) free of charge in any format
More informationAustralian Association of. Professional Bookkeepers Limited. Submission regarding
Australian Association of Professional Bookkeepers Limited Submission regarding Tax Agents Services (Transitional Provisions and Consequential Amendments) Bill 2009 ( The Transitional Provisions ) and
More information3 Implementing Safety
3 Implementing Safety Management Systems guidelines for small aviation organisations Civil Aviation Authority of New Zealand BOOKLET three Preface The Civil Aviation Authority published Advisory Circular
More informationThe National Health Service. Constitution. A draft for consultation, July 2008
The National Health Service Constitution A draft for consultation, July 2008 NHS Constitution The NHS belongs to the people. It is there to improve our health, supporting us to keep mentally and physically
More informationTRUSTEES & GOVERNANCE. The Essential Trustee What you need to know
TRUSTEES & GOVERNANCE The Essential Trustee What you need to know The Charity Commission The Charity Commission is the independent regulator of charities in England and Wales. Its aim is to provide the
More informationNEVADA DEPARTMENT OF JUSTICE Office of the Attorney General A GUIDE TO NON-PROFITS. Catherine Cortez Masto, Attorney General
NEVADA DEPARTMENT OF JUSTICE Office of the Attorney General A GUIDE TO NON-PROFITS Catherine Cortez Masto, Attorney General INTRODUCTION Directors of Nevada nonprofit corporations are responsible for management
More informationTable of Contents GIVING 2 KIDS SIX BASICS OF WISE GIVING REVISED 15 APRIL 2015 3
Table of Contents What are you going to do? 4 Six Basics of wise giving: 5 1. Know your goal 5 2. Know your community 6 3. Choose your giving method 7 4. Get the right mix of skills 9 5. Develop a strategy
More informationCORPORATE ETHICS CODE of JSC TransContainer
Annex 4 APPROVED by resolution of the Board of Directors of JSC TransContainer (Minutes No. 41) dated May 18, 2009 Chairman of the Board of Directors D.K. Novikov CORPORATE ETHICS CODE of JSC TransContainer
More informationMemorandum of Mortgage
Memorandum of Mortgage Form of registrable memorandum MEMORANDUM NUMBER 2012/4308 Section 155A, Land Transfer Act 1952 BARCODE Class of instrument in which provisions intended to be included: Mortgage
More informationEXPLANATORY MEMORANDUM TO THE CONDITIONAL FEE AGREEMENTS ORDER 2013. 2013 No. 689
EXPLANATORY MEMORANDUM TO THE CONDITIONAL FEE AGREEMENTS ORDER 2013 2013 No. 689 1. This explanatory memorandum has been prepared by the Ministry of Justice and is laid before Parliament by Command of
More informationLondon Borough of Brent Joint Regulatory Services ENFORCEMENT POLICY
London Borough of Brent Joint Regulatory Services ENFORCEMENT POLICY Date of implementation: 01/11/05 Issue No:01 Issued by: Stephen Moore Executive approval: 12/09/2005 INTRODUCTION 1. This document sets
More informationCOM-B-001. Group Standard Title: Business integrity standard. Function: Rio Tinto Compliance. No. of Pages: 20. Effective: Approved by ExCo:
COM-B-001 Group Standard Title: Business integrity standard Function: Rio Tinto Compliance No. of Pages: 20 Approved by ExCo: 23 June 2014 Effective: 1 October 2014 Supersedes: Antibribery due diligence
More informationToo Political? Charities and the Legal Boundaries of Campaigning. Professor Debra Morris
Too Political? Charities and the Legal Boundaries of Campaigning Professor Debra Morris 1 Overview Charity Law Charity campaigning in the spotlight Transparency of Lobbying, Non-Party Campaigning and Trade
More informationNGO Self-assessment through a SWOT exercise
NGO Self-assessment through a SWOT exercise Step 1: Analyse your NGO s Capacity > page 2 Step 2: Do the SWOT Exercise > page 5 Step 3: Make a Strategic Plan > page 8 Step 4: Implement, Monitor, Evaluate
More informationHold fire: Fire risk assessment Q&A
Hold fire: Fire risk assessment Q&A Making the right fire safety decisions in your business www.ic2cctv.com INTRODUCTION Navigating the perils of fire safety The risk of fire is a serious threat to safety.
More informationA guide for parents about school attendance
A guide for parents about school attendance EAGER & ACHIEVING SAFE & SUPPORTED MOTIVATED & LEARNING RESPECTED & RESPONSIBLE A guide for parents about school attendance The Scottish Government, Edinburgh
More informationSubmission. Ministry of Economic Development. Draft Insolvency Law Reform Bill Discussion Document. to the. on the
Submission by to the Ministry of Economic Development on the Draft Insolvency Law Reform Bill Discussion Document 11 June 2004 PO Box 1925 Wellington Ph: 04 496 6555 Fax: 04 496 6550 1. INTRODUCTION 1.1.
More informationReferral fees, referral arrangements and fee sharing
Referral fees, referral arrangements and fee sharing This response to the consultation is prepared by the Association of Regulated Claims Management Companies (ARC). We act as an industry trade body for
More informationCharities Policy Standard Corporate Centre. Our Community
Charities Policy Standard Corporate Centre Our Community Contact For further information please contact: corporateresponsibility@kingfisher.com Kingfisher plc 3 Sheldon Square, Paddington London W2 6PX
More informationEthical Investment Advisory Group
Ethical Investment Advisory Group CONSTITUTION & TERMS OF REFERENCE Glossary CBF Church of England Funds: Any funds approved by CBF Funds Trustee Limited CBFFT: CBF Funds Trustee Limited Chair: Non-Executive
More informationSECOND READING SPEECH
SECOND READING SPEECH Ambulance Service Amendment Bill 2013 Mr Speaker The purpose of this Bill is to amend the Ambulance Service Act 1982 to better reflect contemporary ambulance practice and to provide
More informationCity of Ryde Drives Business Forward with Enterprise-wide Information Management Solution
Case Study City of Ryde Drives Business Forward with Enterprise-wide Information Management Solution Effective Case Management in HP TRIM Improves Business Processes, Builds Foundation for Single View
More informationEthical Policy for the Journals of the London Mathematical Society
Ethical Policy for the Journals of the London Mathematical Society This document is a reference for Authors, Referees, Editors and publishing staff. Part 1 summarises the ethical policy of the journals
More informationTraining courses for charity trustees
Training courses for charity trustees Programme for Autumn 2014 Spring 2015 Presented by: chartered accountants & tax advisers in association with WETSK Limited, company number: 6993455 Overview This series
More informationKey Performance Indicators
Disclosures and Legal Compliance - Certification of Key Performance Indicators Key Performance Indicators Certification of Key Performance Indicators for the year ended 30 June 2014 I hereby certify that
More informationFAQs Organised Crime and Anti-corruption Legislation Bill
FAQs Organised Crime and Anti-corruption Legislation Bill What is organised crime? Organised crime normally refers to an organisation of criminals who engage in illegal activity on a large, centralised
More informationSubmission to the Standing Committee on Industry. Bill C-54, Personal Information Protection and Electronic Documents Act. Information and Privacy
Information and Privacy Commissioner Ontario / Submission to the Standing Committee on Industry Bill C-54, Personal Information Protection and Electronic Documents Act Ann Cavoukian, Ph.D. Commissioner
More informationMemorandum! Is Big Data the right recipe for Europe?
has been around for years on account Ulrich Seldeslachts CEO, LSEC Leaders In Security (moderator) Data is a new class of economic asset; it s like currency, which means you have to do something with it
More informationForeign Currency Account & Foreign Currency Term Deposit Terms and Conditions Effective 1 April 2015
Foreign Currency Account & Foreign Currency Term Deposit Terms and Conditions Effective 1 April 2015 What you need to know about these terms and conditions This booklet sets out the terms and conditions
More informationAPPLICATION FORM. / / / PENSION ANNUITY. Once you ve completed this form, please return it to: Legal & General Annuities PO Box 809 Cardiff CF24 0YL
PENSION ANNUITY APPLICATION FORM. Once you ve completed this form, please return it to: Legal & General Annuities PO Box 809 Cardiff CF24 0YL We will already have sent you a quote(s), illustrating the
More informationWriting - The Law of a Contract
LSE Contract Guidance 1. Introduction The purpose of this guidance is to give you, as an employee of the School, a steer on: What is a contract? When do we need a contract? Why do we need a contract? How
More information1. Introduction. 1 http://www.centralbank.ie/regulation/poldocs/consultationpapers/documents/cp75/consultation%20paper%20cp75%20final.
National Consumer Agency submission to the Central Bank of Ireland s consultation paper: Additional Consumer Protection Requirements for Debt Management Firms 1. Introduction 1.1. The National Consumer
More informationTerms & Conditions. For the Supply of Gas and Electricity to our Domestic Customers. A not for profit company1
Terms & Conditions For the Supply of Gas and Electricity to our Domestic Customers A not for profit company1 Contents Introduction and definitions... 3 1. About your supply contract... 4 2. Energy tariff
More informationwelcome to Mills & Reeve a world-class law firm
welcome to Mills & Reeve a world-class law firm Mills & Reeve is one of the top law firms in the UK with six offices, more than 480 lawyers and over 870 staff delivering a complete range of legal services
More informationThis policy applies equally to all full time and part time employees on a permanent or fixed-term contract.
Discipline Policy 1. Introduction This policy set outs how Monitor will deal with employee conduct which falls below the expected standard. It is Monitor s aim to use the policy as a means of encouraging
More informationIn some cases, whistleblowers may bring a case before an employment tribunal, which can award compensation.
WHISTLEBLOWING Introduction This factsheet has been produced to provide advice on how to negotiate agreements and procedures on whistleblowing for branch officers and stewards. UNISON recognises that employees
More informationCayman Islands Hedge Fund Corporate Governance Survey C-0% M-18% Y-100% K-27%
Cayman Islands Hedge Fund Corporate Governance Survey C-0% M-18% Y-100% K-2 Commissioned by the Cayman Islands Monetary Authority C-100% M-5 Y-0% K-40% Contents Executive Summary.... 1 Methodology and
More informationDebt Management Policy. East Lindsey District Council
Debt Management Policy East Lindsey District Council 1 Debt Management Policy 1. Introduction 2. Legislation 3. Policy Aims 4. Policy Objectives 5. Communication 6. Recovery of Money Due 7. Our Approach
More informationInsurance Supervision Policy Statement No. 7: Fit and Proper Requirements for Insurance Companies and Insurance Brokers in Fiji
Insurance Supervision Policy Statement No. 7: Fit and Proper Requirements for Insurance Companies and Insurance Brokers in Fiji NOTICE TO INSURANCE COMPANIES AND INSURANCE BROKERS LICENSED UNDER THE INSURANCE
More informationCode of Conduct Code of Conduct for Business Ethics and Compliance
Allianz Group Code of Conduct Code of Conduct for Business Ethics and Compliance Group Compliance Preamble Allianz Group is based upon the trust which our clients, shareholders, employees and public opinion
More informationAn economic review of the proposed change in UK legislation for online gambling taxation. Summary view
An economic review of the proposed change in UK legislation for online gambling taxation Summary view September 2013 This report has been prepared by KPMG LLP ( KPMG ) solely for the Remote Gambling Association
More informationRegulatory Impact Assessment (RIA) Date: /08/15 Type of measure: Subordinate Legislation Lead department or agency: Department for Social Development
Title: Charities accounts: independent examination and audit thresholds Regulatory Impact Assessment (RIA) Date: /08/15 Type of measure: Subordinate Legislation Lead department or agency: Department for
More information