SERVICE PERFORMANCE MONITORING SYSTEM

Transcription

1 35 SERVICE PERFORMANCE MONITORING SYSTEM Annex 1 (1 of 4) 1. To ensure the provision of quality social welfare services to the public, and to increase the accountability of delivering welfare services, Social Welfare Department (SWD) and subvented non-governmental organisations (NGO) have jointly introduced a Service Performance Monitoring System (SPMS) that is being implemented by phases over a period of three years with effect from The SPMS is applied across the board to service units operated both by SWD and NGOs. 2. Under the SPMS, performance of service units receiving LSG and other welfare subvention is assessed based on the Funding and Service Agreements (FSAs) drawn up for each of the subvented services and evaluated against a set of well-defined Service Quality Standards (SQSs). Please refer to the Service Performance Monitoring System Performance Assessment Manual for details, which is available at the homepage of SWD ( FUNDING AND SERVICE AGREEMENTS 3. A FSA is drawn up for each of the subvented services operated by NGOs. It defines the welfare services to be provided and the required performance standards in terms of quality, performance output as well as essential service requirements which should cover the objectives, scope and priority to meet changing community needs. FSAs also set out the roles, expectations and responsibilities of SWD as a funder and NGOs as service operators. A full list of FSAs is in Appendix The FSAs will in future provide the basis for the annual planning process of service providers. The content of FSAs will be reviewed in accordance with the time schedule of the review of the respective Medium Term Plan of the programme area under which the FSA is formulated.

2 36 SERVICE QUALITY STANDARDS Annex 1 (2 of 4) 5. Service quality is one of the performance standards used in assessing a service unit. The SQSs define the level of quality which, in terms of management and service provision, units are expected to attain. The SQSs are developed according to four principles which set out the broad objectives or core values of welfare services. These four principles are : (a) to clearly define the purposes and objectives of the service and make its mode of delivery transparent to the public; (b) to manage resources effectively with flexibility, innovation and continuous quality improvement; (c) to identify and respond to specific service users needs; and (d) to respect the rights of service users. 6. There are 16 SQSs, each of which is elaborated by a set of Criteria and Assessment Indicators. They are generic descriptions of the basic requirements so as to enable service operators to have appropriate methods tailor-made for a certain service type or a particular service unit in meeting the SQS requirements. [c.f. Performance Assessment Manual] 7. The 16 SQSs are set out in Appendix 2. PERFORMANCE ASSESSMENT 8. The purpose of performance assessment is to objectively assess service performance and propose directions for improvement according to the FSAs, SQSs and a set of systematic assessment procedures. 9. The Subventions Section of SWD is responsible for administering performance assessment under the SPMS. The purpose of assessment is to examine whether service units are meeting various performance standards as stipulated in the FSA. The assessment process involves :

3 37 (a) (b) (c) (d) Annex 1 (3 of 4) submission of quarterly statistical information by a NGO on each service unit regarding its performance on output standards and/or outcome standards; annual self-assessment conducted by a NGO on each service unit regarding compliance with SQSs, essential service requirements and achievement of planned targets; review visit (RV) in selected service units for each NGO once every three years for ascertaining compliance with the output standards and/or outcome standards, SQSs and essential service requirements and meeting the service objectives of the programme areas; and on-site assessment of new service units and other units with identified/suspected problem areas in service performance. [c.f. Preface of Performance Assessment Manual] 10. The emphasis of performance assessment is on encouragement and continuous quality improvement. If a service unit is assessed to be non-conforming with the required performance standards, it has to work out a plan to improve its services within an agreed time frame. If it fails to improve after repeated efforts, the ultimate sanction will be for SWD to withdraw its LSG and other welfare subventions for the service unit in question. 11. Under the SPMS, a review mechanism is established to handle any appeal from a service unit against the findings of RV. ENHANCED SERVICE PERFORMANCE MONITORING 12. The SPMS will be enhanced through the introduction of an improved planning mechanism for social welfare services as described in the Preamble. In future, NGOs performance will be further assessed by their ability to achieve the targets of key service result areas in the Medium Term Plan as well as the specific targets of their Annual Plans under different programme areas through individual service units.

4 38 Annex 1 (4 of 4) 13. As recommended by the Lump Sum Grant Independent Review Committee, on top of conducting more service performance inspections by means of RV, the SPMS has been enhanced through the introduction of surprise visits (SVs) which are basically unannounced RVs to some selected service units to ascertain their compliance with various performance standards as stipulated in the FSA and systematically to collect service users feedback at the visits. [c.f. LSGIRC Recommendation 30]

5 39 Appendix 1 to Annex 1 (1 of 11) FUNDING AND SERVICE AGREEMENTS This Appendix lists the FSAs by service types and responsible service branches (as at 31 March 2012): (1) : Family and Child Welfare Services No. FSA No. Supplementary FSA 1. Child Care Centre Service 2. Children s Home 3. Children s Reception Centre 4. Community Education on Prevention of Child Abuse 5. Cross-boundary and Inter-country Casework Service 6. Emergency / Short-term Care in Small Group Home 7. Extended Hours Child Care Service in Pre-primary Institutions 8. Family Aide 9. Family Crisis Support Centre 10. Family Life Education 11. Family Support Activities in Occasional Child Care Service Units (Value-added) in Pre-primary Institutions 12. Foster Care 13. Foster Care Service (Emergency) 14. Inter-country Adoption Service 15. Integrated Family Service Centre 16. Integrated Services for Street Sleepers 17. Hotline and Outreaching Service Team 18. Multi-purpose Crisis Intervention and Support Centre

6 40 Appendix 1 to Annex 1 (2 of 11) 19. Occasional Child Care Service in Pre-primary Institutions 20. Occasional Child Care Service with Family Support Activities in Pre-primary Institutions 21. Residential Crèche 22. Residential Nursery 23. Service for Abused Women - Refuge Centre for Women 24. Small Group Homes 1. Integrated Service for Mildly Mentally Handicapped Children In Small Group Home (under Programme (4): Rehabilitation and MSS) 25. Suicide Crisis Intervention Centre 2. Web-Engagement Service 26. Temporary Shelter/Hostel for Street Sleepers 27. Victim Support Programme for Victims of Family Violence 27 2 (2) : Social Security Services No. 1. Relief and Assistance 1 FSA (3): Elderly Services No FSA No. Supplementary FSA 1. Care & Attention Homes for the Elderly 1. Dementia Supplement 2. Care and Attention Homes Providing Continuum of Care 2. Emergency Placement 3. Combined Homes 3. Infirmary Units 4. Homes cum Care & Attention 4. Infirmary Care Units Supplement 5. Homes for the Aged 5. Respite Service 6. Hostels for the Elderly

7 41 Appendix 1 to Annex 1 (3 of 11) 7. Day Care Centres for the Elderly 8. Day Care Centre/Unit for the Elderly (After In-situ Expansion) (w.e.f. 1 April 2009) 9. District Elderly Community Centre 10. District Elderly Community Centre Day Care Unit 11. District Elderly Community Centre Day Care Unit and Neighbourhood Elderly Centre 12. Holiday Centre for the Elderly cum Day Care Unit 13. Integrated Home Care Services (Agency and District-based) After In-situ Expansion 14. Neighbourhood Elderly Centre 6. Supplementary Funding and Service Agreement (HKPHAB Association Peng Chau Social Centre for the Elderly) (under Programme (7):Young People) 7. Supplementary Funding and Service Agreement (Pok Oi Hospital Chan Shi Sau Memorial Social Services Centre) (under Programme (7): Young People) 15. Nursing Homes 8. Emergency Placement 16. Social Centres for the Elderly 17. Support Teams for the Elderly Based at District Elderly Community Centres 17 8

8 42 Appendix 1 to Annex 1 (4 of 11) (4): Rehabilitation and Medical Social Services No. FSA No. Supplementary FSA 1. Agency-based Occupational Therapy Service 2. Agency-based Special Child Care Centre Service for Hearing Impaired Children 3. Care & Attention Homes for the Aged Blind 4. Care and Attention Home for Severely Disabled Persons 5. Commercial-hired Transport Service for People with Disabilities 6. Communication Department for the Visually Impaired 7. Community Rehabilitation Day Centre 8. Community Rehabilitation Network 9. Day Activity Centre 10. Day Activity Centre cum Hostel 11. Day Activity Centre and Hostel for Severely Mentally Handicapped Persons 12. District Support Centre for Persons with Disabilities 1. Dementia Supplement for Elderly with Disabilities 2. Infirmary Care 3. Supplement for Aged Blind Persons Infirmary Units for Aged Blind Persons 4. Day Care Service for Persons with Severe Disabilities Attached to Care and Attention Home for Severely Disabled Persons

9 District-based Speech Therapy Teams for Integrated Programmes in Kindergarten-cum-Child Care Centres 14. Early Education and Training Centres 15. Ebenezer Child Care Centre Extended Care Programme 17. Factory for the Blind 18. Halfway House (for Discharged Mental Patients) 19. Hostel for Moderately Mentally Handicapped Persons 20. Hostel for Severely Mentally Handicapped Persons 21. Hostel for Severely Physically Handicapped Persons 22. Hostel for Severely Physically Handicapped Persons with Mental Handicap 23. Integrated Community Centre for Mental Wellness 24. Integrated Programme in Kindergarten-cum-Child Care Centre 25. Integrated Rehabilitation Services Centre 26. Integrated Vocational Rehabilitation Services Centre Appendix 1 to Annex 1 (5 of 11) 5. Occasional Child Care Service for Disabled Children 1 A Residential Special Child Care Centre cum Special Child Care Centre

10 Integrated Vocational Rehabilitation Service Centre (with Special Provision for Commercial-hired Transport Service) 28. Integrated Vocational Training Centre 29. Long Stay Care Home 30. Multi-service Centre for the Deaf of the Hong Kong Society for the Deaf 31. On the Job Training Programme for People with Disabilities 32. Parents/Relatives Resource Centre for Disabled Persons 33. Parents/Relatives Resource Centre for Mentally Ill Persons 34. Rehabilitation and Training Centre for the Visually Impaired 35. Residential Special Child Care Centres 36. Residential Special Child Care Centres cum Early Education and Training Centres 37. Sheltered Workshop 38. Sheltered Workshop cum Hostel for Moderately Mentally Handicapped Persons Appendix 1 to Annex 1 (6 of 11) 6. Extended Integrated Services to the Hearing Impaired At the Sub-base 7. Additional Service in Parents/Relatives Resource Centre for Disabled Persons 8. Additional Service in Parents/Relatives Resource Centre for Mentally Ill Persons 9. Extended Service in Rehabilitation and Training Centre for the Visually Impaired

11 SJS Parkside Residence and Integrated Development Centre Social and Recreational Centres for the Disabled Small Group Home for Mildly 42. Special Child Care Centre Special Child Care Centre cum Early Education & Training Centre 44. Special Children Home for Mildly Mentally Handicapped Children 14. Appendix 1 to Annex 1 (7 of 11) Additional Service in Social and Recreational Centres for the Disabled Sign language Interpretation Services Attached to Social and Recreational Centres for the Disabled Additional Allocation to Social and Recreational Centres (S&RCs) for the Disabled, Additional Service in S&RCs and Sign Language Interpretation Services attached to S&RCs Occasional Child Care Service for Disabled Children Special Provision Programme for Autistic Children in Special Child Care Centre 2 A Day Activity Centre cum Hostel and Supported Hostel

12 46 Appendix 1 to Annex 1 (8 of 11) 45. Specialised Home-based Training and Support (The Spastics Association of Hong Kong) 46. Sunnyway - On the Job Training Programme for Young People with Disabilities 47. Supported Employment 48. Supported Hostel 49. Visiting Medical Practitioner Scheme 50. Work Extension Programme 51. Yan Chai Hospital Lei Muk Shue Rainbow Court (5): Services for Offenders No. FSA No. Supplementary FSA 1. Boys Homes/Girls Homes 1. Back-up Shelter Service for Young Night Drifters in Holland Hostel 2. Boys Hostel/Girls Hostel 3. Crisis Residential Service for Youth-at-Risk 4. Residential Service for Young Probationers 5. Services for Ex-offenders and Discharged Prisoners 5 1 (6): Community Development Services No. FSA 1. Care and Support Networking Team 3 A Care and Attention Home for Severely Disabled Persons with Day Care Services for Persons with Severe Disabilities

13 47 Appendix 1 to Annex 1 (9 of 11) 2. Community Centre 3. Neighbourhood Level Community Development Projects 3 (7):Young People Services No. FSA No. Supplementary FSA 1. Centre for Drug Counselling (Caritas Lok Heep Club) 2. Children Centres 3. Children Centres with Reading/Study Rooms 4. Children and Youth Centres 5. Children and Youth Centres with Reading/Study Rooms 6. Counselling Centre for Psychotropic Substance Abusers 7. District Youth Outreaching Social Work Teams 8. Family Support Networking Team 9. Half-way House Service for Ex-drug Abusers 10. Hotline Service for Youth at Risk 11. Integrated Children and Youth Services Centres 12. Integrated Children and Youth Services Centres with Community Support Service Scheme 1. On-site Medical Support Service at Centre for Drug Counselling (Caritas Lok Heep Club) Additional Service to Counselling Centre for Psychotropic Substance Abusers On-site Medical Support Service at Counselling Centre for Psychotropic Substance Abusers

14 48 Appendix 1 to Annex 1 (10 of 11) 13. Integrated Children and Youth Services Centres with Services for Young Night Drifters 14. Non-medical Voluntary Drug Treatment and Rehabilitation Services 15. School Social Work 16. Youth Centres 17. Youth Centres with Reading/Study Room 17 3 (8): Support Services (a) Support Services No. FSA 1. The Hong Kong Council of Social Service 1 (b) Central Administration, Accounting Support and/or Other Support Services They are not covered by FSAs. However, as the services are funded under LSG, they have to be included in the financial statements of LSG. (9): Clinical Psychological Services No. FSA 1. Agency-based Clinical Psychological Service and Central Psychological Support Service 2. Clinical Psychological Service in Case Work Setting of SWD & NGOs 2

15 49 Appendix 1 to Annex 1 (11 of 11) (10): Others No. FSA No. Supplementary FSA 1. Integrated Services 1. Implementation of Family Support Programme 2. Strengthening Outreaching and Support Services to Hidden and Vulnerable Elders 1 2

16 50 SERVICE QUALITY STANDARDS Appendix 2 to Annex 1 (1 of 2) 1. There are 16 Service Quality Standards (SQSs) as listed below: SQS 1. The service unit ensures that a clear description of its purpose, objectives and mode of service delivery is publicly available. 2. The service unit should review and update the documented policies and procedures describing how it will approach key service delivery issues. 3. The service unit maintains accurate and current records of service operations and activities. 4. The roles and responsibilities of all staff, managers, the Management Committee and/or the Board or other decisionmaking bodies should be clearly defined. 5. The service unit/service operator implements effective staff recruitment, contracting, development, training, assessment, deployment and disciplinary practices. 6. The service unit regularly plans, reviews and evaluates its own performance, and has an effective mechanism by which service users, staff and other interested parties can provide feedback on its performance. 7. The service unit implements policies and procedures to ensure effective financial management. 8. The service unit complies with all relevant legal obligations. 9. The service unit takes all reasonable steps to ensure that it provides a safe physical environment for its staff and service users.

17 51 Appendix 2 to Annex 1 (2 of 2) 10. The service unit ensures that service users have clear and accurate information about how to enter and leave the service. 11. The service unit has a planned approach to assessing and meeting service users needs (whether the service user is an individual, family, group or community). 12. The service unit respects the service users right to make informed choices of the service they receive as far as practicable. 13. The service unit respects the service users rights in relation to private property. 14. The service unit respects the service users rights for privacy and confidentiality. 15. Each service user and staff member is free to raise and have addressed, without fear of retribution, any complaints he or she may have regarding the service operator or the service unit. 16. The service unit takes all reasonable steps to ensure that service users are free from abuse.

18 52 SUBVENTED ACTIVITIES NOT INCLUDED IN LUMP SUM GRANT (LSG) Annex 2 (1 of 2) 1. The Central Items listed below will continue to be subvented under current subvention rules and accounting arrangements and have to be included in the NGOs audited Annual Financial Report : (a) Dementia Supplement for Elderly with Disabilities; (b) Infirmary Care Supplement for the Aged Blind Persons; (c) Dementia Supplement for Residential Elderly Services; (d) Infirmary Care Supplement for Residential Elderly Services; (e) Dementia Supplement for Day Care Centres/units for the Elderly; (f) Foster Care Allowance/Emergency Foster Care Allowance; (g) After School Care Programme; (h) Permanent and/or Time-defined Programme Assistants/Care Assistants for Elderly Services and Rehabilitation and Medical Social Services; (i) Temporary Financial Aid; (j) Emergency Fund; (k) Time-defined Subsidy Scheme for Extended Hours Child Care Services; (l) Visiting Medical Practitioner Scheme 4 ; (m) Training Subsidy Scheme for Standalone Child Care Centre (CCC), Kindergarten-cum-CCC and Residential CCC; 4 Visiting Medical Practitioner (VMP) Scheme has changed from Central Item to Other Charges with effect from 1 August 2009.

19 53 Annex 2 (2 of 2) (n) Training Subsidy under Training Scheme for Child Care Supervisors and Special Child Care Workers in Pre-school Rehabilitation Services; (o) Programme Worker posts for 3 years from to (extended to ); (p) Regularised Programme Assistants (PAs)/Care Assistants (CAs); (q) Subsidy under the Home Environment Improvement Scheme for the Elderly; (r) Short-term Rental Assistance to Newly Discharged Prisoners; (s) One-off Supplementary Grant for Service Re-engineering Plan of the Factory for the Blind; (t) Allowances for Specific Services Arising from the Implementation of the Minimum Wage Ordinance; (u) Neighbourhood Support Child Care Project (NSCCP) Contract Subsidy; (v) NSCCP Subsidy for Fee Reduction/waiving; (w) Training Sponsorship Scheme for Master in Occupational Therapy and Physiotherapy programmes.

20 54 Annex 3 (1 of 7) Programme Area/ FSA FEES AND CHARGES CSSA Related 1. Family and Child Welfare (a) Occasional Child Care Service (b) Extended Hours Child Care Service Nature of Fees & Charges Fee Level as at 1 April 2000 (monthly fees unless otherwise stated) X Service charge $64 per full day $32 per half day $16 per 2 hours $6.4 per meal X Service charge $260 (5 hours a week) $520 (10 hours a week) $13 per hour for occasional user (c) Boys Hostel X Residential fee $610 (d) Inter-country Adoption (e) Temporary Shelter / Hostel for Street Sleepers X Adoption fee US $1,580 per case Residential fee $1,420 (Note 1)

21 55 2. Social Security NIL 3. Elderly Services (a) Hostel for the Elderly (b) Home for the Aged/Hostel for the Elderly (Meal) (c) Home cum Care & Attention Unit (d) Combined Home Annex 3 (2 of 7) Residential fee $502 for self-care place Residential fee $1,429/$1,506 for meal place Residential fee $1,605/$1,813 for C&A place Residential fee (Note 2) ditto (e) Care & Attention Home for the Elderly Residential fee ditto (f) Care & Attention Residential fee $2,000 Home Providing Continuum of Care (g) Nursing Home Residential fee $1,994 (h) Day Care Centre/Unit for the Elderly (i) Integrated Home Care Services X Transportation fee Service charge Meal delivery fee (per meal) $30 (Note 1) $901/$988 (with provision of meal service) $12.6 for user s income at CSSA level or below $15.4 for user s income level between CSSA to 1.5 CSSA level

22 56 (j) Social Centre for the Elderly (k) Neighbourhood Centre for the Elderly (l) District Elderly Community Centre (m) Holiday Centre for the Elderly Laundry fee (per piece) Fee for direct care, home making and escort service (per hour) Annex 3 (3 of 7) $18.6 for user s income above 1.5 CSSA level $0.7 for light $0.9 for medium $1.8 for heavy $5.4 for user s income at CSSA level or below $11.7 for user s income between CSSA to 1.5 CSSA level $19 for user s income above 1.5 CSSA level X Membership fee $21 per annum X Membership fee ditto X Membership fee ditto X Camp fee $158 for weekend overnight user $131 for weekday overnight user $56 for weekend day user $45 for weekday day user

23 57 Annex 3 (4 of 7) 4. Rehabilitation and Medical Social Services (a) Hostel for Moderately MH Persons Residential fee $1,429/$1,506 (b) Sheltered Workshop cum Hostel (c) Hostel for Severely MH Persons Residential fee ditto X Transportation Fee $174 Residential fee $1,605/$1,813 (d) Hostel for Severely Physically Handicapped (e) Hostel for Severely Physically Handicapped with MH (f) C & A Home for Severely Disabled Residential fee ditto Residential fee ditto Residential fee ditto (g) C & A Homes for the Aged Blind Residential fee ditto (h) Long Stay Care Home (i) Day Activity Centre cum Hostel (j) Halfway House Service for Discharged Mental Patients Residential fee ditto Residential fee ditto X Transportation $174 Fee Residential fee $1,171

24 58 Annex 3 (5 of 7) (k) Supported Hostel Residential fee $853/$932 (l) Occasional Child Care Service for Disabled Children (SCCC/EETC) (m) Social & Recreational Centre for Disabled (n) Early Education and Training Centre (o) Special Child Care Centre - day X X X Service charge $64 per full day $32 per half day $16 per 2 hours $6.4 per meal X Membership fee $21 per annum X Membership fee $146 per annum Service charge Transportation Fee $354 $87 -residential X Residential fee $402 (5 days a week) (p) Parents/ Relatives Resource Centre for Disabled Persons, Parents/Relatives Resource Centre for Mentally Ill Persons (q) District Support Centre for Persons with Disabilities $534 (7 days a week) X Membership fee $21 per annum Home visit by physiotherapist / occupational therapist Centre-based care and support service Home-based care and support service (including escort service) $51 per visit $5 per hour $33 per hour

25 59 (r) Community Rehabilitation Day Centre (s) Commercial- hired Transport Service for People with Disabilities (t) Specialised Home-based Training and Support Day care service for persons with severe disabilities Annex 3 (6 of 7) $60 per day / $988 per month X Membership fee $21 per annum X X X Transportation fee Rehabilitation Training Service Home visit by physiotherapist / occupational therapist Day respite care (lunch not included) Transportation fee Day care service for persons with severe disabilities Transportation Fee $10 per trip $60#/ $100## per session $100#/ $150## per visit $60#/ $100## per day $10#/ $15## per trip $60 per day /$988 per month $174 Visit by physiotherapist / occupational therapist $51 per visit X Membership fee $21 per annum (u) Halfway House Service for Ex-drug Abusers X Residential fee $13 per day (Note 1)

26 60 (v) Centre for Drug Counselling (Caritas Lok Heep Club) (w) Non-medical Voluntary Drug Treatment & Rehabilitation (x) Day Activity Centre X Transportation fee 5. Services for Offenders Annex 3 (7 of 7) X Membership fee $10 per annum for member (Note 1) $50 per annum for associate member Residential fee $1,429 (Note 1) $174 Services for X Residential fee $39 per day Ex-offenders and Discharged Prisoners - Hostel for Ex-offenders 6. Community Development Community Centre X Membership fee $29 per annum 7. Young People (a) Children and Youth Centre (b) Integrated Children and Youth Services Centre 8. Others X Membership fee $29 per annum X Membership fee ditto (a) Integrated Services - Integrated Centre X Membership fee $29 per annum (Note 1) Notes: 1. It is for subvention calculation purpose only. 2. Self-care place is charged at $917 for a couple. Meal section of Hostel for the Elderly is charged at $1,429 for a single person and $2,306 for a couple. The rate is for 50% disabled adult or single elderly. The rate is for 100% disabled adult / Disability Allowance recipient. # The rate is for family income at or below Median Monthly Domestic Household Income. ## The rate is for family income above Median Monthly Domestic Household Income.

27 61 CHART OF ACCOUNTS Annex 4 (1 of 5) 1. The Chart of Accounts is to facilitate NGO s accounting at subvented service unit and organisation level. 2. The list of income/expenditure items sets out below is not exhaustive and NGOs may add more items. A. INCOME 1. Lump Sum Grant a. Provident Fund for Snapshot Staff (Note 1) b. Provident Fund for 6.8% Posts (Note 2) c. Salaries and Other Charges 2. Special One-off Grant 3. Fee Income 4. Central Items a. Dementia Supplement for Elderly with Disabilities b. Infirmary Care Supplement for the Aged Blind Person c. Dementia Supplement for Residential Elderly Services d. Infirmary Care Supplement for Residential Elderly Services e. Dementia Supplement for Day Care Centres/units for the Elderly f. Foster Care Allowance/Emergency Foster Care Allowance g. After School Care Programme h. Permanent and/or Time-defined Programme Assistants/Care Assistants for Elderly Services and Rehabilitation and Medical Social Services i. Temporary Financial Aid j. Emergency Fund k. Time-defined Subsidy Scheme for Extended Hours Child Care Services l. Visiting Medical Practitioner Scheme

28 62 Annex 4 (2 of 5) m. Training Subsidy Scheme for Standalone Child Care Centre (CCC), Kindergarten-cum-CCC and Residential CCC n. Training Subsidy under Training Scheme for Child Care Supervisors and Special Child Care Workers in Pre-school Rehabilitation Services o. Programme Worker posts for 3 years from to (extended to ) p. Regularised Programme Assistants (PAs)/Care Assistants (CAs) q. Subsidy under the Home Environment Improvement Scheme for the Elderly r. Short-term Rental Assistance to Newly Discharged Prisoners s. One-off Supplementary Grant for Service Re-engineering Plan of the Factory for the Blind t. Allowances for Specific Services Arising from the Implementation of the Minimum Wage Ordinance u. Neighbourhood Support Child Care Project (NSCCP) Contract Subsidy v. NSCCP Subsidy for Fee Reduction/waiving w. Training Sponsorship Scheme for Master in Occupational Therapy and Physiotherapy programmes 5. Subvention for Rent and Rates a. Rent b. Rates c. Other Items (e.g. Government rent & management fee) 6. Other Income a. Programme income b. Donation c. Income from Other Activities d. Staff Reimbursement 7. Interest Received B. EXPENDITURE 1. Personal Emoluments

29 63 Annex 4 (3 of 5) a. Salaries b. Provident Fund Contributions (i) Provident Fund for Snapshot Staff (Note 1) (ii) Provident Fund for 6.8% Posts (Note 2) c. Allowances e.g. Acting/Doubling-up Allowance, Responsibility Allowance, Hardship Allowance and Relief Workers 2. Other Charges a. Utilities e.g. Electricity, Gas and Fuel and Water, Sewage Charge & Trade Effluent Surcharge b. Food e.g. Food for Clients and Food for Staff c. Administrative Expenses e.g. Cleaning Charges, Postage, Telephone, Advertisement, Bank Charges for Auto-pay of Salaries, Registration Fee under Provident Fund Scheme and Audit Fee d. Stores and Equipment e.g. Cleaning Charges and Material, Printing and Stationery and Newspapers and Periodicals e. Repair and Maintenance f. Specific Allowance e.g. Incentive Allowance for Sheltered Workers, House-Parent Allowance for Small Group Home and Special Allowance for Home Help/Day Care Centres for the Elderly g. Programme Expenses h. Transportation and Travelling e.g. Vehicle Licence, Vehicle Third Party Insurance, Vehicle Repair and Maintenance and Fuel Charges i. Insurance e.g. Employee s Compensation Insurance and Public Liability j. Miscellaneous e.g. Uniform, Bedding & Clothing, Laundry Expenses, Medical Supplies and Toys and Teaching Materials 3. Expenditure of Central Items (Note 3) a. Dementia Supplement for Elderly with Disabilities

30 64 Annex 4 (4 of 5) b. Infirmary Care Supplement for the Aged Blind Person c. Dementia Supplement for Residential Elderly Services d. Infirmary Care Supplement for Residential Elderly Services e. Dementia Supplement for Day Care Centres/units for the Elderly f. Foster Care Allowance / Emergency Foster Care Allowance g. After School Care Programme h. Permanent and/or Time-defined Programme Assistants/Care Assistants for Elderly Services and Rehabilitation and Medical Social Services i. Temporary Financial Aid j. Emergency Fund k. Time-defined Subsidy Scheme for Extended Hours Child Care Services l. Visiting Medical Practitioner Scheme m. Training Subsidy Scheme for Standalone Child Care Centre (CCC), Kindergarten-cum-CCC and Residential CCC n. Training Subsidy under Training Scheme for Child Care Supervisors and Special Child Care Workers in Pre-school Rehabilitation Services o. Programme Worker posts for 3 years from to (extended to ) p. Regularised Programme Assistants (PAs)/Care Assistants (CAs) q. Subsidy under the Home Environment Improvement Scheme for the Elderly r. Short-term Rental Assistance to Newly Discharged Prisoners s. One-off Supplementary Grant for Service Re-engineering Plan of the Factory for the Blind t. Allowances for Specific Services Arising from the Implementation of the Minimum Wage Ordinance u. Neighbourhood Support Child Care Project (NSCCP) Contract Subsidy v. NSCCP Subsidy for Fee Reduction/waiving w. Training Sponsorship Scheme for Master in Occupational Therapy and Physiotherapy programmes

31 65 4. Rent and Rates Annex 4 (5 of 5) C. RESERVE FUND 1. Reserve from LSG (except PF) 2. Provident Fund Reserve Notes (a) Snapshot Staff (Note 1) (b) 6.8% Posts (Note 2) Note 1 : Snapshot Staff are defined as the staff occupying recognised/held against subvented posts as at 1 April 2000 in Model System Units, Vetted Modified Standard Cost System Units, and staff engaged in Unvetted Modified Standard Cost System Units as at 1 April 2000 specially recognised as a result of the regularisation. Note 2 : 6.8% Posts refer to the recognised establishment of Unvetted Modified Standard Cost System units and those posts of which the provident fund will be replaced by 6.8% upon the incumbent of which leaving the NGO (i.e. excluding those posts outside the recognised establishment of the unit). Note 3 : All expenditure related to Central Items including PE & OC should be charged to respective Central Item account as listed above.

32 66 ANNUAL FINANCIAL REPORT Annex 5 (1 of 8) NGO: 1 APRIL 2011 to 31 MARCH 2012 A. INCOME 1. Lump Sum Grant a. Lump Sum Grant (excluding Provident Fund) Notes $ b. Provident Fund 1c B 2. Special One-off Grant C 3. Fee Income 2 D 4. Central Items 3 E 5. Rent and Rates 4 F 6. Other Income 5 G 7. Interest Received H TOTAL INCOME I 1b A $ B. EXPENDITURE 1. Personal Emoluments a. Salaries J b. Provident Fund 1c K c. Allowances L Sub-total 6 M 2. Other Charges 7 N 3. Central Items 3 O 4. Rent and Rates 4 P 5. Special One-off Grant Payments 7a Q TOTAL EXPENDITURE T C. SURPLUS/(DEFICIT) FOR THE YEAR 8 U SIGNATURE SIGNATURE CHAIRMAN DATE: NGO HEAD/HEAD OF SOCIAL WELFARE SERVICES DATE:

33 67 1. Lump Sum Grant NOTES ON THE ANNUAL FINANCIAL REPORT Annex 5 (2 of 8) a. Basis of preparation b. Lump Sum Grant (excluding Provident Fund) c. Provident Fund The Annual Financial Report (AFR) is prepared on cash basis, that is, income is recognised upon receipt of cash and expenditure is recognised when expenses are paid. Non-cash items like depreciation, provisions and accruals should not be included in the AFR. This represents LSG (excluding Provident Fund) received for the year. This is Provident Fund received and contributed during the year. Snapshot staff are defined as those staff occupying recognised or holding against subvented posts as at 1 April % and other posts represent those staff that are employed after 1 April Please note that the PF received and contributed for staff under the Central Items should be shown under 3. In other words, such PF should not be included here (paragraph 3.12). Details are analysed below : Provident Fund Contribution Subvention Received Provident Fund Contribution Paid during the Year Surplus/ (Deficit) for the Year Add : Surplus/(Deficit) b/f Snapshot Staff $ X (X) X X 6.8% and Other Posts $ X (X) X X Total $ B (K) R X Surplus/(Deficit) c/f X X X 2. Fee Income This represents social welfare fee income received for the year in respect of the fees and charges recognised for the purpose of subvention as set out in the LSG Manual. 3. Central Items These are subvented service activities which are not included in LSG and are subject to their own procedures as set out in other SWD s papers and correspondence with the NGOs. The PF received and contributed for staff under the

34 68 Annex 5 (3 of 8) Central Items should be separately included as part of the income and expenditure of the relevant items (paragraph 3.13). The income and expenditure of each of the Central Items are as follows: $ $ a. Income Dementia Supplement for Elderly with Disabilities Infirmary Care Supplement for the Aged Blind Person Dementia Supplement for Residential Elderly Services Infirmary Care Supplement for Residential Elderly Services Dementia Supplement for Day Care Centres/units for the Elderly Foster Care Allowance/Emergency Foster Care Allowance After School Care Programme Permanent and/or Time-defined Programme Assistants/Care Assistants for Elderly Services and Rehabilitation and Medical Social Services Temporary Financial Aid Emergency Fund Time-defined Subsidy Scheme for Extended Hours Child Care Services Visiting Medical Practitioner Scheme Training Subsidy Scheme for Standalone Child Care Centre (CCC), Kindergarten-cum-CCC and Residential CCC Training Subsidy under Training Scheme for Child Care Supervisors and Special Child Care Workers in Pre-school Rehabilitation Services Programme Worker posts extended for one year in Regularised Programme Assistants (PAs)/Care Assistants (CAs) 5 Visiting Medical Practitioner Scheme has ceased to be a Central Item with effect from 1 August 2009.

35 69 Subsidy under the Home Environment Improvement Scheme for the Elderly Short-term Rental Assistance to Newly Discharged Prisoners One-off Supplementary Grant for Service Re-engineering Plan of the Factory for the Blind Allowances for Specific Services Arising from the Implementation of the Minimum Wage Ordinance Neighbourhood Support Child Care Project (NSCCP) Contract Subsidy NSCCP Subsidy for Fee Reduction/waiving Total b. Expenditure Dementia Supplement for Elderly with Disabilities Infirmary Care Supplement for the Aged Blind Person Dementia Supplement for Residential Elderly Services Infirmary Care Supplement for Residential Elderly Services Dementia Supplement for Day Care Centres/units for the Elderly Foster Care Allowance/Emergency Foster Care Allowance After School Care Programme Permanent and/or Time-defined Programme Assistants/Care Assistants for Elderly Services and Rehabilitation and Medical Social Services Temporary Financial Aid Emergency Fund Time-defined Subsidy Scheme for Extended Hours Child Care Services Visiting Medical Practitioner Scheme Training Subsidy Scheme for Standalone Child Care Centre (CCC), Kindergarten-cum-CCC and Residential CCC Training Subsidy under Training Scheme for Child Care Supervisors and Special Child Care Workers in Pre-school Rehabilitation Services Programme Worker posts extended for one year in Annex 5 (4 of 8) E $ $

36 70 Regularised Programme Assistants (PAs)/Care Assistants (CAs) Subsidy under the Home Environment Improvement Scheme for the Elderly Short-term Rental Assistance to Newly Discharged Prisoners One-off Supplementary Grant for Service Re-engineering Plan of the Factory for the Blind Allowances for Specific Services Arising from the Implementation of the Minimum Wage Ordinance Neighbourhood Support Child Care Project (NSCCP) Contract Subsidy NSCCP Subsidy for Fee Reduction/waiving Total Annex 5 (5 of 8) O 4. Rent and Rates This represents the amount paid by SWD in respect of premises recognised by SWD. Expenditure on rent and rates in respect of premises not recognised by SWD should not be included in AFR. 5. Other Income This includes programme income and all income other than recognised social welfare fee income received during the year. Non-SWD subventions and donations received need not be included as Other Income in AFR. However, treatment of fees and charges as specified under paragraphs 2.27 to 2.28 of the Manual remains unchanged (paragraph 3.9). 6. Personal Emoluments Personal Emoluments include salary, provident fund and salary-related allowances. The analysis on number of posts with annual Personal Emoluments over $500,000 each is appended below:

37 71 Annex 5 (6 of 8) Analysis of Personal Emoluments No of Posts $ HK$500,001 - HK$600,000 p.a. HK$600,001 - HK$700,000 p.a. HK$700,001 - HK$800,000 p.a. HK$800,001 - HK$900,000 p.a. HK$900,001 - HK$1,000,000 p.a. >HK$1,000,000 p.a. 7. Other Charges The breakdown on Other Charges is as follows: Other Charges (a) Utilities (b) Food (c) Administrative Expenses (d) Stores and Equipment (e) Repair and Maintenance (f) Special Allowances (g) Programme Expenses (h) Transportation and Travelling (i) Insurance (j) Miscellaneous Total $ N $ 7a. Special One-off Grant Payments Details of Special One-off Grant Payments are as follows: Special one-off Grant Payments (a) Voluntary Retirement Scheme (b) Compensation Scheme (c) Staff Training and Development (d) Other Staff-related Initiatives Total $ Q $

38 72 8. Analysis of Reserve Fund Annex 5 (7 of 8) Analysis of Reserve Fund Special Lump Sum Grant One-off Grant Rent and Central (LSG) (SOG) Rates Items Total $ $ $ $ $ Income Lump Sum Grant A+B A+B Special One-off Grant - C - - C Fee Income D D Other Income G G Interest Received (Note (1)) H H Rent and Rates - - F - F Central Items E E Total Income (a) x x x x I Expenditure Personal Emoluments M M Other Charges N N Rent and Rates - - P - P Central Items O O Special One-off Grant Payments - Q Total Expenditure (b) x x x x T Surplus/(Deficit) for the Year (a) - (b) Less : Surplus/(Deficit) of Provident Fund x x x x R x x x x X Surplus/(Deficit) b/f (Note (2)) x x x x X x x x x X Less : Refund to Government (x) (x) (x) (x) (X) Transfer from LSG Reserve to cover the salary adjustment for Programme Assistants, Care Assistants, Dementia Supplement and Infirmary Care Supplementary (Note (3)) (x) - - x - Surplus/(Deficit) c/f (Note (4)) S x x x X U R Notes: (1) Interest received on LSG and PF reserves, rent and rates, central items, Special One-off Grant should all be included as one item under LSG; and the item is considered as part of LSG reserve. (2) Accumulated balance Lump Sum Grant Surplus b/f from previous years and all interest received in previous years should be included in the surplus b/f under LSG.

39 73 Annex 5 (8 of 8) (3) Amount of LSG Reserve used to cover the salary adjustment for Programme Assistants, Care Assistants, Dementia Supplement and Infirmary Care Supplement, if any, as per Annex 9. (4) The level of LSG cumulative reserve (i.e. S) will be capped at 25% of the NGO s operating expenditure (excluding PF expenditure) for the year.

40 74 Annex 6 INTERNAL CONTROL 1. Review of internal control is an important part of SWD s subvention inspection. Advice on internal control has been given to NGOs as part of the SWD s annual subvention allocation notification and in the management letter following a SWD s subvention inspection. This advice is now set out in this Annex and covers : (1) Revenue Collection and Receipt (2) Safe Custody of Cash, Cheque and Valuables (3) Bank Account and Cheque (4) Petty Cash (5) Payment (6) Programme Income and Expenses (7) Fixed Assets (8) Accounting Records and Financial Reports (9) Procurement 2. Internal control is fundamental to sound and prudent financial management. NGOs should always ensure that adequate internal control is in place having regard to the nature and size of their organisation and the services provided.

41 75 SECTION ONE REVENUE COLLECTION AND RECEIPT 1.1 Segregation of Duties The duties of income collection (including preparation of official receipts) and accounts recording of income received (including preparation of receipt vouchers and posting of entries to general ledger) should be carried out by different officers. Should there be practical constraints which make segregation impossible, special attention should be paid to ensure that there are proper reviews and reconciliation. Any abnormalities observed should be brought to the attention of the management immediately. 1.2 Official Receipts (a) Official receipts should be : (i) issued for all income received except for autopay; (ii) in prescribed form; (iii) serially numbered and issued in sequence; (iv) dated and issued to recipient immediately upon receiving the income; and (v) written in ink (b) (c) (d) (e) (f) Official receipt should have no amendment or alteration on it. If an error is made, the official receipt must be cancelled and retained in the official receipt book. The stub/counterfoil of the last receipt in a day should be initialled by supervisor. Spoiled/obsolete official receipts should be immediately and individually endorsed cancelled. They should be retained in the official receipt books. Destruction of them needs to be verified and witnessed by a senior independent officer. Cashiers authorised to receive money should be issued with only one official receipt book for each type of receipt at a time, or if this is impracticable, the minimum number of books likely to be required for immediate use. An official receipt register should be maintained to control the stock and issue of the different types of official receipt

42 76 (g) books. A suggested format of the Register of Official Receipt Books is attached at Appendix A. Unused or partly used official receipt books should be kept under lock and key. 1.3 Money Collected (a) No post-dated cheques should be accepted except for donation. (b) Uncrossed cheques received should be immediately crossed in favour of the NGO, and made payable to A/C Payee Only. (c) Money collected should be shown in gross in accounting records (i.e. without offsetting it for expenses payment). (d) Money received should be banked promptly. 1.4 Daily Collection Summary (a) (b) (c) It should be prepared to record the daily collections. It should be immediately entered at the time when receipt is issued. This summary should include details such as the date of receipt, serial numbers of official receipts issued, nature of income, amount collected and the date of banking. A suggested format of the Daily Collection Summary is attached at Appendix B. The last entry of receipt in the daily collection summary in a day should be verified with the last official receipt counterfoil and initialled by supervisor at the end of the day, if there is collection received in the day. End of day checking. Supervisor should ensure that the cash/cheque received, official receipts issued and records in daily collection summary are matched. The total amount received needs to be agreed and initialled by the supervisors in the daily collection summary. 1.5 Collection Control Record It contains payment position of all clients/students/members and should be prepared monthly (or other appropriate interval) to facilitate the identification of income which has not been collected

43 77 and has been outstanding for some time. This record together with the daily collection summary serve to ensure complete recording of income. A suggested format of the Collection Control Sheet is attached at Appendix C. 1.6 Register of Clients/Students/Members The enrolments and departures of the clients/students/members should be updated regularly in the Register. 1.7 Eligibility Certificates for Nurseries For nurseries, cross-checking with the students Eligibility Certificates should be made to ensure that the correct amount of fee is collected from/refunded to parents.

44 78 SECTION TWO SAFE CUSTODY OF CASH, CHEQUE AND VALUABLES 2.1 Banking of Cash/Cheques (a) (b) Cash/cheque received should be banked at least once a week or whenever a pre-approved limit has been reached. Putting agency s money into a personal bank account of staff is prohibited. 2.2 Safe Custody of Cash, Cheques and Valuables All cash as well as other valuables and important documents must be kept in a lockable storage controlled by joint key-holders. 2.3 Records of Holders of Combination Numbers and Keys It is necessary to record the name of holder of keys or combination numbers, the date in which he takes over and his signature for receipt of keys/combination numbers. Persons holding keys or combination numbers should be held personally responsible for the security of the keys and their losses. 2.4 Surprise Cash Count on Daily Collection (a) It should be conducted by an officer other than the cash holder to detect and deter loss/misappropriation of cash/cheques. The checking officer should sign, date and record the result of the checking. Amount counted should be matched with the collection records. Should there be any discrepancies found, report should be made to the Management and investigation conducted. (b) It should be carried out by independent officers from headquarters or supervisors of the service unit at different times at irregular intervals in a year, say at least 3 times a year. 2.5 Loss of Cash/Cheque/Valuables (a) Loss of cash/cheques/valuables should be immediately reported to the Management.

45 79 (b) Loss over a pre-approved amount, say $1,000 should be immediately reported to the Police and followed up by a full report of the case. The report needs to be sent to the Management very shortly. 2.6 Write-Off Write-off of receivables, valuables, losses and assets, etc. should be approved by the Management Committee.

46 80 SECTION THREE BANK ACCOUNT AND CHEQUE 3.1 Authorisation of Bank Account and Cheque (a) (b) (c) Authorisation limit of each officer should be specified. All bank accounts should be opened in the name of the agency/service units. Opening of a bank account needs Management Committee s prior approval which should be recorded. Each bank account should be operated by at least two authorised signatories. All applications for cheque books must bear the signature of two officers authorised to sign on the accounts. 3.2 Cheque and Cheque Book (a) (b) Cheques should not be pre-signed. They should only be signed upon presentation of properly authorised documents. No pre-signed cheque should be kept. Use of Cash cheque should be minimised as far as possible. Name chop should not be used when making signature. No more than one cheque book for each bank account should be used at a time. (c) Cheque stubs must be retained. Spoiled or obsolete cheques should be effectively cancelled by stamping CANCELLED and signed by supervisor/authorising officer. The cancelled cheques should be attached to the cheque book stubs. (d) (e) (f) Cheque books received should be recorded and signed for receipt in a Register (Appendix H), and their issue must be controlled by recording the recipient s name, signature and date. Unused cheque books should be kept under lock by an independent senior officer. Adequate security measures should be in place to safeguard

47 Signing of Cheques the cheques contained in the partly used cheque book. (a) (b) An officer who signs a cheque needs to ensure that the amount entered in it corresponds with the amount in the supporting documents or voucher and the cheque is correctly entered. An officer who countersigns a cheque needs to ensure that the signature of the other signing officer is authentic. 3.4 Recording of Bank Transactions Transactions of different bank accounts should not be mixed in a single Cash Book. A separate Cash Book should be maintained for each bank account, or, alternatively, the Cash Book may be columnised for individual bank account. 3.5 Bank Reconciliation Statement (a) (b) (c) It should be prepared monthly for each bank current account. The preparing officer should sign and date on the bank reconciliation statement. A suggested format of the Bank Reconciliation Statement is attached at Appendix D. It should be reviewed, checked and verified by an independent officer who should sign and date on it to evidence the review. The outstanding items on the statement should be followed up promptly.