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Training for New Parish Treasurers: 27th June 2012 - Isle of Wight Welcome Training for New Parish Treasurers: 27th June 2012 - Isle of Wight INTRODUCTION - 1- (RELAX!) A lot to get through – awareness is the immediate objective - but aimed also as a work of reference so no need for you to try and take it all in this evening! Contact me later if need be with any problems or for clarification Please no (deep) questions this evening if possible as a lot to get through – need to keep on track - but very welcome to e- mail me afterwards and obviously also in the future as need be Training for New Parish Treasurers: 27th June 2012 - Isle of Wight INTRODUCTION - 2 - people Diocesan Directory http://portsmouth.anglican.org/no_cache/ information/online_directory/ available on line if you have access - invaluable source of people information including the Bishop, Archdeacons, Deans, PCC Incumbents, Church Wardens, Hon Secretaries, Hon Treasurers and PCC members. Also diocesan Heads of Section and diocesan staff Diocesan CEO Revd Wendy Kennedy (Diocesan Secretary) Training for New Parish Treasurers: 27th June 2012 - Isle of Wight INTRODUCTION - 3 - Mission 1 http://www.churchofengland.org/ Mission - The Five Marks of Mission The Mission of the Church is the mission of Christ http://www.anglicancommunion.org/minis try/mission/fivemarks.cfm Training for New Parish Treasurers: 27th June 2012 - Isle of Wight INTRODUCTION - 4 - Mission 2 To proclaim the Good News of the Kingdom To teach, baptise and nurture new believers To respond to human need by loving service To seek to transform unjust structures of society To strive to safeguard the integrity of creation and sustain and renew the life of the earth 1 HANDOVER FROM OUTGOING TREASURER RULE NUMBER ONE PREFERABLY OVER A REASONABLE PERIOD BUT NOT ALWAYS POSSIBLE – HOWEVER DEVELOP AWARENESS WITHIN PCC OF DESIRABILITY OF THIS (INCUMBENT, CHURCH WARDENS, SECRETARY – AND TREASURER) - TEAM WORK! ASSISTANT TREASURER IF POSSIBLE - CONTINUITY, BACKUP SUPPORTING RESOURCE, SHARE 2 Invaluable website link – 1 www.parishresources.org.uk Especially “Resources for Treasurers” section –Reporting and Accounting – Audit and Independent Examination – Treasurers Guide 1 = Roles etc, TG 2 = Financial Procedures Also “What type of Accounts”? > The Charities Act and the PCC – Statement of Recommended Practice - SORP 2005 http://www.churchofengland.org/media/3 7446/charitiesact.pdf > especially Chapter 14 Practical Examples (St. Emilion’s Barchester) 3 Invaluable website link – continued – 2 www.parishresources.org.uk PLUS: http://www.churchofengland.org/media/3 7446/charitiesact.pdf http://www.charity- commission.gov.uk/Charity_requirement s_guidance/Accounting_and_reporting/P reparing_charity_accounts/default.aspx Should include everything you could possibly need (probably!) However…….. 4 The Legal Responsibilities of PCCs and their Trustees - 1 The Church of England has produced a summary booklet of the responsibilities of PCC’s, combining references to both the relevant measures governing PCC’s and the overall responsibilities of trustees. This may be accessed at:- http://www.parishresources.org.uk/charit y/Trusteeship%20leaflet%208pp.pdf 5 The Legal Responsibilities of PCCs and Their Trustees - 2 - The Measures in more detail - 1 PCCs are governed by two pieces of CoE legislation – namely: 1 The Parochial Church Councils (Powers) Measure 1956 as amended. This defines the principal function, or purpose, of the PCC as “promoting in the parish the whole mission of the Church”. 6 The Legal Responsibilities of PCCs and Their Trustees - 3 - The Measures in more detail - 2 2 The Church Representation rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended). Both documents may be accessed at: http://wwp.parishresources.org.uk/charity /gds.htm 7 The Legal Responsibilities of PCCs and Their Trustees - 4 - The Responsibilities of Trustees - 1 Parochial church councils (PCCs) are charities and as such appoint trustees who are required to meet a range of legal responsibilities. Links to guidance notes on the most critical and relevant of these responsibilities follow. 8 The Legal Responsibilities of PCCs and Their Trustees - 5 - The Responsibilities of Trustees – Links - 1 Recruiting trustees: http://www.charity- commission.gov.uk/Publications/cc30.as px Trustees declaration form: http://www.charity- commission.gov.uk/library/guidance/sam pledeccc30.pdf 9 The Legal Responsibilities of PCCs and Their Trustees - 6 - The Responsibilities of Trustees – Links - 2 The responsibilities of a trustee: http://www.charity- commission.gov.uk/Publications/cc33.as px Trustees checklist: http://www.charity- commission.gov.uk/Publications/cc8chec k.aspx 10 The Legal Responsibilities of PCCs and Their Trustees - 7 - The Responsibilities of Trustees – Links - 3 Summary guide: http://www.charity- commission.gov.uk/library/guidance/cc3 easy.pdf 11 Topics to be covered in following slides - 1 Charity status Which type of Accounts? SOFA – Statement of Financial Activities (per Fund) Independent Examiner Responsibilities Handling receipts & payments Reporting requirements Record keeping (Methods, Income, Expenditure, Agent, Funds, Bank Recs) 12 Topics to be covered in following slides - 2 Gift Aid “Acting as an Agent” (Non PCC) – examples Movements on Funds Balance Sheet (“triple entry”) Bank reconciliations Financial Management Be aware of, perhaps more for the future Year End Schedule Resources available to you KEEP IT ALL PROPORTIONATE 13 Charity Status (NB turnover thresholds under review) Normal turnover (significantly) below £100,000 per annum = Excepted Turnover (“normal”) in excess of £100,000 per annum = required to register as a charity in own right with Charity Commission (2006 Act) Turnover includes all income – Unrestricted, Restricted, Endowment – but NOT endowments or loans received (or loans repaid to the PCC) Apply for Letter of Determination from CC if exceptionally exceed £100,000 14 Charity Status – Registered (No.) Charity PCCs need to file Annual Return and Accounts with Charity Commission each year This must be lodged no later than 10 months after the accounting year end – for PCCs this is 31st October following the previous 31st December year end. Link is: http://www.charity- commission.gov.uk/Charity_requirement s_guidance/Accounting_and_reporting/P reparing_annnual_returns/When_to_sen d_annual_return_index.aspx Must include Registered Number and refer to registered charity status in Annual Accounts and PCC Annual Report. 15 Charity Status – Excepted Charity – just so you know Most PCCs (those with NORMAL income under £100,000) are legally excepted from having to register with the Charity Commission. In all other ways they are a full charity in their own right. The exception is now granted under the Charities Act 2011. No Annual Return. Precise new references relating to the Charities Act 2011 will be circulated in the near future PCC Annual Report and Accounts should refer to Excepted status 16 Which type of Accounts? Turnover below £250,000 per annum MAY prepare Receipts and Payments Accounts but all CAN prepare Accounts using Accruals Accounting (better option for good financial management and budgeting) - “proper” Balance Sheet Turnover above £250,000 MUST use Accruals Accounting Monthly Reporting should enable Annual Accounts to be prepared relatively “seamlessly” – try to tee up accordingly 17 Receipts & Payments approach to Accounts – STATEMENT OF ASSETS AND LIABILITIES AT YEAR END NOT a Balance Sheet but can provide “illusion” of being a Balance Sheet Can be confusing! Include investments at Market Value (MV) “Proper” Accruals Accounts with complete “proper” Balance Sheet much better! 18 SOFA – Statement of Financial Activities (per Fund) Incoming Resources Resources Used Excess of Incoming Resources over Resources Used (or vice versa) 19 “Real World” PCC Accounts -1 Format not prescriptive – but see model accounts (resources) Do please ensure all relevant details, provided, including as to type of fund and link to relevant bank account etc including whether or not current or deposit account – TRANSPARENCY and “business” management / best practice AVOID large sums held on current account! 20 “Real World” PCC Accounts -2 NB Accounts, Notes to Accounts, Accounting Policies and Independent Examiner’s Report – also PCC Annual Report – ALL 3 NEED TO BE SIGNED ! Need to send a signed hard copy of Accounts including signed Independent Examiner’s Report and signed PCC Annual Report to the diocese, marked for my attention please – plus an electronic copy via e- mail if possible 21 Independent Examiner ALL PCC’s MUST obtain Independent Examiner’s Report – no de minimis – Church Accounting Regulations 2006 Independent Examiner’s Report should be in prescribed format (see model Accounts) updated with references to Charities Act 2011 If turnover greater than £250,000 Independent Examiner must be member of an approved professional organisation Full audit required if turnover exceeds £500,000 per annum (more expensive) 22 INDEPENDENT EXAMINER SHOULD TRY TO VERIFY EXISTENCE OF ASSETS Independent Examination is NOT an audit but is a very responsible role – NOT a “rubber stamp” approach Independent Examiner should try to OBTAIN UNAMBIGUOUS INDEPENDENT VERIFICATION THAT SUBSTANTIAL (INVESTMENT) ASSETS EXIST Authority will need to be given to investment provider to provide such confirmation direct to Independent Examiner – BUT NB THERE WILL BE A CHARGE PER ITEM (perhaps £25)…… 23 Hon Treasurer’s Responsibilities Accountable to the PCC – “Navigator” Recording income and expenditure Looking after the funds Reporting the financial position Segregation/delegation of duties – ESSENTIAL FOR ALL PARTIES – COVER EVERYBODY’S BACK !!!!! Others eg arranging insurance cover, keeping an assets register, maintaining records for gift aid, paying staff….. 24 FRAUD PREVENTION – VITAL - 1 Scarcely believable but sadly it can sometimes happen ALL BE ALERT AT ALL TIMES – question! Signatories for cheques and investments – bank mandate should not only be updated but CHECKED PERIODICALLY TO ENSURE THE CURRENT SIGNATORIES ARE THOSE MANDATED BY THE PCC FOR THIS Copy Bank Statements to Incumbent or Churchwarden – query anything unusual especially large receipts and payments 25 FRAUD PREVENTION – VITAL - 2 Instructions to be clear with Investment provider that any encashment of investments MUST be signed off by Incumbent, Churchwarden and Treasurer with signed supporting PCC Minute (see below) PCC Minute for all movements of Investments – signed by Incumbent, Churchwarden and Treasurer Independent Examiner should try to verify existence of assets 26 FRAUD - THE “LITMUS” TEST - 1 Even where there is no “proper” Balance Sheet the assets should still reflect the surpluses or deficits shown by the Accounts So – if there is a deficit of let us say £10,000 then the assets should decrease by £10,000 (and of course vice versa) This is especially the case if several years are reviewed as a block 27 FRAUD - THE “LITMUS” TEST - 2 A “proper” Balance Sheet as per Accruals Accounts would reveal “asset imbalance” more accurately than a Statement of Assets and Liabilities however the principle holds good Where there are substantial deficits which are not “officially” reflected in asset outflows then it may be that the assets no longer in fact exist – NB! 28 Handling Receipts & Payments - Receipts Receipts (Avoid “Netting Off”) 2 independents to count and record cash Clear audit trail Bank promptly Issue receipts/acknowledgements Audit Trail Transparency 29 Handling Receipts & Payments - Payments Payments (Avoid “Netting Off”) AVOID CASH PAYMENTS 2 signatures on cheques – review signatories regularly NO SIGNED BLANK CHEQUES Standing orders Online banking Written instructions Audit Trail Transparency 30 Reporting Requirements To PCC At least quarterly - written record Cash position Performance against budget To Parish APCM One-off appeals To Authorities Annual Report and Accounts Governed by Charities Commission 31 Record Keeping Recording Methods Recording Income Recording Expenditure Acting as an Agent Recording Movements on Funds Bank Reconciliations 32 Recording Methods Manual system Spreadsheets e.g. Excel General accounting packages Specialist packages – e.g. Finance Co- ordinator – Data Developments (see link later) – integrated and updated – but NB cost USE WHAT WORKS FOR YOU BACKUP BACKUP BACKUP !!!!!!! INCLUDING INDEPENDENT (REMOTE) BACKUP !!!!!!! 33 Recording Income - 1 Voluntary Income Regular giving • Planned giving • Collections • Tax recovered Other • Grants • Legacies 34 Recording Income - 2 Activities for generating funds Income from investments Church activities Other incoming resources 35 Recording Expenditure Cost of generating voluntary income Fund-raising trading costs Church activities Governance costs 36 Gift Aid - 1 Currently 25p tax back for every £10 NET donation (£10 x 100/80 = £12.50; £12.50 x 20% = £2.50) Vital source of additional income Likely to have Gift Aid Officer – good idea – natural delegated role Diocese can claim centrally on behalf of PCCs – BUT YOU NEED TO PROVIDE THE INFORMATION AND MAINTAIN HMRC AUDIT PROOF RECORDS – VITAL ! 37 Gift Aid - 2 If you prefer to reclaim direct from HMRC that is fine CAN use Donations Co-ordinator (but do not have to) – Data Developments – 01962 824044 – initial cost normally £155 (plus training if required) but discount available by going via C of E website: www.parishbuying.org.uk firstname.lastname@example.org 38 Gift Aid - 3 www.datadevelopments.co.uk website has free pdf download of Gift Aid booklet which has much useful information HMRC charities helpline: 0845 3020203 http://search2.hmrc.gov.uk/kb5/hmrc/con tactus/view.page?record=XqbRdlnT_mo 39 Gift Aid - 4 - time limits for claims Now a four year cut-off limit for claiming ANY Gift Aid 4-year rule: e.g. for 2008 = 1st January 2008 to 31st December 2008 by 31st December 2012 (4 years from 1st January 2012, namely start of current 2012 accounting year) Transitional Relief – 2 years only to reclaim TR (see next slide) 40 Gift Aid - 5 - Transitional Relief (relates to former 22% rate of tax) Only two years allowed to claim transitional relief – “rolling” basis Donations made to 5th April 2011 (FINAL ELIGIBLE TR DATE) must be claimed by 31st December 2013 (similar basis to 4 year claim rules) TR on donations to 5th April 2010 must be claimed by 31st December 2012 (any earlier now out of time) Claim sooner rather than later – don’t wait! 41 Gift Aid - 6 BE AWARE OF NEW MORE GENEROUS TAX THRESHOLDS !!! MAKE SURE ALL GIFT AID DONORS STILL PAYING TAX ! OBTAIN NEW DECLARATIONS ! KEEP UP TO DATE! DEVELOPMENTS HMRC PENALTIES……. Catherine Gray: 02392 899650 - email@example.com NB NEWSLETTERS! 42 “Acting as an agent” (Non PCC) NOT part of the parish income and expenditure Examples Clergy fees to be assigned Choir fees to be paid to choristers Retiring collections for a specific charity – where everyone donates with the clear understanding where their money will go 43 Examples of Non-PCC receipts Contras Fees cancelled – wedding Flowers cancelled – wedding Non PCC fees cancelled wedding Non PCC Christian Aid Non PCC verger fees Non PCC DBF fees 44 Examples of Non-PCC payments Contras Fees cancelled – wedding Flowers cancelled – wedding Non PCC fees cancelled wedding Non PCC Christian Aid Non PCC verger fees Non PCC DBF fees Yes they should be equal and opposite – subject to timing differences – (at year end) bring in debtor or creditor if need be 45 Movements on Funds - 1 Endowment Funds – income can ONLY be used in accordance with terms of Endowment – CAPITAL MUST BE PRESERVED Restricted Funds – again can only be used in accordance with terms of bequest or origin of fund 46 Movements on Funds - 2 Unrestricted Funds General fund Designated fund – in effect potentially Unrestricted SHOW TRACK OF THE FUNDS TO RELEVANT BANK ACCOUNTS AND INVESTMENTS REPRESENTED! 47 BALANCE SHEET – “nominal triple entry – Funds are equivalent to “Equity” and represented by assets” ASSETS (e.g. Cash at Bank) = £x EQUITY (Total Balances as at 1st January + Excess or – Deficit = Total Balances as at 31st December) = £x REPRESENTED BY FUNDS – Unrestricted, Restricted, Endowment) = £x (show trail to Bank Accounts etc) Quite a neat approach, but if you prefer, ignore the “Equity” line! Important to show all necessary detail, possibly via Notes to the Accounts – e.g. cash on deposit etc. 48 Bank Reconciliations Every account Monthly Standard Procedure Tick back statement to your records Update your records where necessary Take bank statement balance and if in credit then = – unpresented cheques, + uncleared deposits (aka after date bankings) - (and obviously vice versa if overdrawn!) MUST = the balance in your books 49 Financial Management – vital “Navigation” Accurate recording and reporting – TIMELY – stay in control !!!!!!! You are in control of the ship – not the ship in control of you! Analysing Budgeting Forecasting (and comparison of Forecast with Budget) (variances) Actual to Budget (variances) – ALERTS! REVIEW APPARENT FAVOURABLE VARIANCES EXTREMELY CAREFULLY !!! 50 Be “aware of…..” - 1 Table of Parochial Fees Visiting clergy Retired clergy Weddings / funerals Clergy expenses Interregnum expenses Donated Expenses VAT (NB 5% on energy costs) 51 Be “aware of…..” - 2 Year End and Annual Accounts (Hon Treasurer + Independent Examiner review and Report) Annual Report (Hon Secretary) Annual Stats for Mission (Churchwarden) ANNUAL FINANCE RETURN Gift Aid (make sure up to date and HMRC audit proof!) CoE Procurement Advice 52 VAT in brief - 1 5% rate for energy costs for ALL churches INCLUDING Excepted status Listed Places of Worship Grants Scheme – VAT rebate for qualifying repairs – within one year NB - link: http://www.lpwscheme.org.uk/msg6.htm LPWGS - use experienced contractor familiar with scheme if possible 53 VAT in brief - 2 Zero rate for qualifying charity advertising and some stationery – link: http://customs.hmrc.gov.uk/chann elsPortalWebApp/channelsPortal WebApp.portal?_nfpb=true&_page Label=pageExcise_ShowContent& id=HMCE_CL_000123&propertyT ype=document 54 VAT in brief - 3 Possible exemption for some fund-raising events – link: http://www.hmrc.gov.uk/charities/fund- raising-events.htm#9 IF IN DOUBT CONTACT HMRC BEFORE THE EVENT! CAREFULLY RETAIN WRITTEN “PROOF / EVIDENCE” INCLUDING RECEIVED FROM HMRC http://www.hmrc.gov.uk/ for ALL HMRC matters including charities and Gift Aid 55 Diocese of Portsmouth Finance Team - 1 Stephen Collyer is Finance Director (also for two other Dioceses) Mary Makin is Diocesan Accountant (again also for two other Dioceses) Yvette Hoyland is Finance Officer (firstname.lastname@example.org g) Tel: 02392 899683 (Portsmouth) & 01962 737341 (Winchester) Michelle Lord is Finance Assistant (email@example.com) Tel: 02392 899667 56 Diocese of Portsmouth Finance Team - 2 - all helping each other - 1 PLEASE clearly identify payments you make to the diocese using your unique number and prefixing it with a Q if paying Parish Share or AF if paying Assigned Fees – Yvette Hoyland and Michelle Lord can advise on use of Remittance Slips, advisory e-mails, identification of bank Standing Orders etc – this is really important – please! 57 Diocese of Portsmouth Finance Team - 3 - all helping each other - 2 PLEASE don’t issue cheques if there are insufficient funds in the account No use of direct debits to or from diocese – NB! NB information in Newsletters etc PDBF Template of Investment Guidance for Parishes – revised June 2011 58 Year End Schedule January • Treasurer works on accounts • Secretary works on annual report February • Accounts to examiner • Draft annual report to examiner March • PCC adopts the annual report • PCC adopts the audited accounts April • Audited accounts to be displayed for at least 7 days prior to the APCM • APCM (MUST be held by 30th April) • Send paperwork (all signed) to Diocese within 28 days of APCM – PLEASE ! 59 BUDGET - 1 In its simplest form, take previous year’s actual / projected and roll forward Then tweak as appropriate – any significant changes or developments? A GOOD BUDGET CAN BE MORE ACCURATE THAN SO-CALLED ACTUAL !!!!! NB !!!!! Accruals basis MUCH BETTER than Receipts and Payments Accruals not difficult – we can help you set up 60 BUDGET – 2 – outturn / variances / forecast Spread on monthly basis Monthly comparisons – actual to budget, Year to date actual, forecast to year end plus YTD actual compared with annual budget Variances – adverse and favourable Variances – controllable / non- controllable Trends / run rate / outturn / FUTURE 61 BUDGET - 3 - BUDGETARY CONTROL / FORECAST = AWARENESS / CONTROL / ANTICIPATION / ACTION In Year awareness of how going - similar to navigating No sudden shocks (avoid the rocks!) Financial management and control Exceptional items – e.g. capital works (special funding? – GRANTS: http://www.grantnet.com - free advisory service to charities) Budget > Actual > Forecast / Projection “Running the Business” 62 RISK SWOT analysis if appropriate Red / Amber / Green (“traffic lights”) Assess Likelihood / Impact if does occur Ongoing Risk Register with any planned mitigation Undertaken sensibly can be a very valuable tool / exercise Keep as simple as possible - primarily identify “real world” key risks Risk management as distinct from risk aversion 63 Annual Parish Finance Returns and Annual Statistical Returns Jane Dobbs is our lead on both PFR completed by Hon Treasurer ASR completed by PCC Hon Secretary or Churchwarden Returns now for electronic completion if possible on line – for the password and login details please contact Jane Dobbs firstname.lastname@example.org 02392 899664 64 PARISH FINANCIAL COMMITMENT FORM - 1 Annual allocation of Parish Share – based on rolling 10-year AWA (Average Weekly Attendance) and SES (Socio Economic Score) (SES not changed recently) Public Notice for display at Church 65 PARISH FINANCIAL COMMITMENT FORM - 2 Diocesan Expenditure 2012 : £6,589,063 To help us we receive from:- Church Commissioners £470,825, Diocesan Investment, rents and Glebe income £561,715, Grants & Trust income £409,376, Assigned Fees and other income £384,653, Reimbursement from other Dioceses £370,236, Diocesan Transition Fund for Clergy Pensions £38,850: TOTAL £2,235,385, Equal to 33p in every £1 66 PARISH FINANCIAL COMMITMENT FORM - 3 TOTAL CONTRIBUTIONS FROM PARISHES (PARISH SHARE) £4,623,678 Equal to 67p in every £1 67 FUND RAISING & STEWARDSHIP IN BRIEF See Newsletters Gift Aid ! David Isaac / Kay Lancaster email@example.com Giving For Life Will Aid scheme / legacies Nick Ralph firstname.lastname@example.org in particular Funding Central (NCVO): http://www.fundingcentral.org.uk/Default. aspx 68 Resources available to you -1 SORP 2005 – a guide – Church House Publishing: http://www.chpublishing.co.uk/product.as p?id=2393254 to purchase the guide (to download: http://www.churchofengland.org/media/3 7446/charitiesact.pdf ) http://www.charity- commission.gov.uk/Charity_requirement s_guidance/Accounting_and_reporting/P reparing_charity_accounts/sorpfront.asp x 69 Resources available to you -2 The Church Treasurer’s Handbook, a comprehensive companion and guide by Robert Leach, Canterbury Press Association of Church Accountants and Treasurers - ACAT: email@example.com Buddy – experienced local Hon Treasurer via Deanery Finance Team Buddy - experienced user of Finance Co-ordinator (e.g. coding etc) 70 Resources available to you -3 “Pompey Chimes” Diocesan e-Bulletins (Caroline Challender): Caroline Challender Caroline.Challender@portsmouth.anglic an.org Our NEWSLETTERS: http://portsmouth.anglican.org/what_we_ do/property_dac_finance/parish_finance _advice/finance_newsletters/ http://www.grantnet.com 71 Resources available to you -4 LINKS included in Newsletters: e.g. for Grants: http://www.grantnet.com Heritage Lottery Fund: http://www.hlf.org.uk/Pages/Home.aspx Listed Places of Worship Grants Scheme (LPWGS) (VAT reclaim): http://www.lpwscheme.org.uk/ Funding Central (NCVO): http://www.fundingcentral.org.uk/Defa ult.aspx 72 Resources available to you -5 Our WEBSITE (in Diocesan Directory) http://portsmouth.anglican.org/what_we_ do/property_dac_finance/parish_finance _advice 73 Resources available to you -6 Invaluable: www.parishresources.org.uk, includes:Treasurer’s Guides 1 & 2 http://www.churchofengland.org/medi a/37446/charitiesact.pdf http://search.charitycommission.gov. uk/search/?IW_FIELD_NATURAL_LA NGUAGE=PCC+Annual+Reports&IW_ DATABASE=www.charity- commission.gov.uk 74 Resources available to you -7 firstname.lastname@example.org n.org – Parish Finance Adviser – here to help - 02392 899655 NB - normally work Tuesday and Wednesday each week Diocese of Portsmouth, First Floor, Peninsular House, Wharf Road, Portsmouth, PO2 8HB Reception: Catherine Gray, 02392 899650 75 Keep it all proportionate Keep it simple Keep it straightforward Ensure transparency Avoid “building up problems” for the future – “keep on top of things” Don’t bury head in sand – ask for help if need be VITAL AND IMPORTANT ROLE - GOOD LUCK AND MANY THANKS 76 And Finally………….. SMOOTH AND COMPREHENSIVE HANDOVER TO NEXT INCOMING TREASURER !!!!!!!
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