Finance

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COLOR="#0000FF" FACE="Arial" ><I><B> </B></I></FONT><FONT SIZE="5" COLOR="#0000FF" FACE="Ruach LET" ><I><B>M.M.S.Q.A</B></I></FONT><I><B> </B></I><FONT SIZE="2" COLOR="#0000FF" FACE="Arial" ><I><B>TM</B></I></FONT><I><B> </B></I></div> <div> <I><B>MAINDUSTRY GUIDE PLAN</B></I></div> <div> <I><B>Finance   &  Administration Standards</B></I></div> <div> <B>Plan and Manual Stratergies</B></div> <bR> <div> <B>Maindustry finance & administration manual</B></div> <bR> <DIV ALIGN="LEFT"></DIV> <div> <I><B>RARANGI  WHAKAMOHIOTANGA</B></I><I><B>  </B></I></div> <div> <I><B>(Contents)</B></I></div> <bR> <div> <I><B>1.WHAKATUWHERATANGA (Introduction)</B></I></div> <div> <I><B>Overview</B></I></div> <div> <I><B>Maindustry Administration/Finance Manual</B></I></div> <div> <I><B>Access and Distribution</B></I></div> <bR> <div> <I><B>NGA MARU, NGA TURANGA O TE TARI </B></I></div> <div> <I><B>(Office Standards and Security)</B></I></div> <div> <I><B>Overview</B></I></div> <div> <I><B>Confidentiality</B></I></div> <div> <I><B>Work Stations</B></I></div> <div> <I><B>Security</B></I></div> <bR> <div> <I><B>WHANONGA TIKANGA (Code of Conduct)</B></I></div> <div> <I><B>Overview</B></I></div> <div> <I><B>Rights and Obligations of Maindustry </B></I></div> <div> <I><B>Employers/Employees</B></I></div> <div> <I><B>The Code</B></I></div> <div> <I><B>Smoking Policy</B></I></div> <div> <I><B>Auahi Kore</B></I></div> <div> <I><B>Maindustry Policy</B></I></div> <div> <I><B>Complaints</B></I></div> <div> <I><B>Enforcement of Policy</B></I></div> <bR> <div> <I><B>TE ROOPU TONO (Delegation)</B></I></div> <div> <I><B>Overview</B></I></div> <div> <I><B>     Authority to Delegate</B></I></div> <div> <I><B>     Personnel</B></I></div> <div> <I><B>     Other Authorities</B></I></div> <div> <I><B>     No Delegation of Responsibility          </B></I></div> <bR> <div> <I><B>5.     NGA RITENGA (Correspondence)          </B></I></div> <div> <I><B>          Overview</B></I></div> <div> <I><B>               General Correspondence</B></I></div> <div> <I><B>               Style     </B></I></div> <div> <I><B>               Enclosures</B></I></div> <div> <I><B>               Initial File Copy</B></I></div> <div> <I><B>               File References</B></I></div> <div> <I><B>               Use of Letterhead</B></I></div> <div> <I><B>               Standard Format for External Letters</B></I></div> <div> <I><B>               Signing Authority</B></I></div> <div> <I><B>               Signing on Behalf</B></I></div> <div> <I><B>               Stamped Signature</B></I></div> <div> <I><B>               Signed Official File Copy</B></I></div> <div> <I><B>               Staff Matters</B></I></div> <div> <I><B>               </B></I></div> <div> <I><B> 6     NGA KAPE WHAKAAHUA (Photocopying)</B></I></div> <div> <I><B>Overview</B></I></div> <div> <I><B>     Care & Maintenance</B></I></div> <bR> <div> <I><B> 7     NGA MERA/WAEA WHAKAAHUA/KARERE (Mail/Fax/Courier)</B></I></div> <div> <I><B>Overview</B></I></div> <div> <I><B>     Mailing Methods</B></I></div> <div> <I><B>     Preferred Options</B></I></div> <div> <I><B>     Facsimiles</B></I></div> <div> <I><B>     Original Document to Follow Fax</B></I></div> <div> <I><B>     Large Documents</B></I></div> <div> <I><B>     Couriers</B></I></div> <div> <I><B>     Courier Services</B></I></div> <bR> <div> <I><B> 8     NGA WAEA KORERO (Telephones)</B></I></div> <div> <I><B>Office Telephones - mobile.</B></I></div> <div> <I><B>     Personal Calls</B></I></div> <div> <I><B>     Answering Outside Telephone Calls</B></I></div> <div> <I><B>     Personal Toll Calls and Faxes.</B></I></div> <div> <I><B>               Email</B></I></div> <div> <I><B>9.     NGA HIKOINGA (Travel)</B></I></div> <div> <I><B>Overview</B></I></div> <div> <I><B>     Scope</B></I></div> <div> <I><B>     Authorisation</B></I></div> <div> <I><B>     Travel Bookings</B></I></div> <div> <I><B>     Corporate Rates</B></I></div> <bR> <div> <I><B>10      NGA WAKA (Vehicles)</B></I></div> <div> <I><B>Overview</B></I></div> <div> <I><B>     Scope</B></I></div> <div> <I><B>     Application</B></I></div> <div> <I><B>Use of Maindustry Vehicles</B></I></div> <div> <I><B>     Authorisation to use Maindustry Vehicles</B></I></div> <div> <I><B>     Authority to Take Vehicle Home</B></I></div> <div> <I><B>     Fringe Benefit Tax</B></I></div> <div> <I><B>Vehicle Care and Maintenance</B></I></div> <div> <I><B>     Routine Maintenance</B></I></div> <div> <I><B>     Care of Vehicles</B></I></div> <div> <I><B>     Vehicle Garaging and Parking - Work Related</B></I></div> <div> <I><B>     Quarterly Fringe Benefit Return</B></I></div> <div> <I><B>     Diary of Users</B></I></div> <div> <I><B>Accidents, Misuse, Fees and Fines</B></I></div> <div> <I><B>     Accidents</B></I></div> <div> <I><B>     More than one Accident</B></I></div> <div> <I><B>     Misuse of Vehicles</B></I></div> <div> <I><B>     Fees and Traffic Offenses</B></I></div> <div> <I><B>     Use of Private Vehicles</B></I></div> <div> <I><B>     Authorisation</B></I></div> <div> <I><B>     Reimbursement of Costs</B></I></div> <div> <I><B>     Damage to Property</B></I></div> <div> <I><B>     Hire of Vehicles</B></I></div> <div> <I><B>     Replacement and Transfer of Vehicles</B></I></div> <div> <I><B>     Vehicle Replacement</B></I></div> <div> <I><B>     Disposal of Vehicles</B></I></div> <div> <I><B>     Transfer of Vehicle</B></I></div> <div> <I><B>Drivers Licenses</B></I></div> <div> <I><B>     Testing</B></I></div> <div> <I><B>     Full License Required to drive Maindustry Vehicles</B></I></div> <div> <I><B>     Restricted License - held more than 12 months</B></I></div> <div> <I><B>     Restricted License - held less than 12 months</B></I></div> <bR> <div> <I><B>11      PROPERTY MANAGEMENT  (?)</B></I></div> <div> <I><B>Standard of Accommodation</B></I></div> <div> <I><B>Building Maintenance/Cleaning</B></I></div> <bR> <div> <I><B>12.       CIVIL DEFENCE & EMERGENCY  (?)</B></I></div> <div> <I><B>          Overview</B></I></div> <div> <I><B>               Scope</B></I></div> <div> <I><B>               Data Backup</B></I></div> <bR> <div> <I><B>13     CIVIL DEFENCE & EMERGENCY PROCEDURES  (?)</B></I></div> <div> <I><B>Civil Defence</B></I></div> <div> <I><B>     First Aid Equipment</B></I></div> <div> <I><B>Emergency Procedures</B></I></div> <div> <I><B>     Bomb Threat</B></I></div> <div> <I><B>     Earthquake</B></I></div> <div> <I><B>     Evacuation of Building</B></I></div> <div> <I><B>     Fire Alert Procedures</B></I></div> <bR> <div> <I><B>14.         FIXED ASSETS MAINTENANCE  (?)</B></I></div> <div> <I><B>          Overview</B></I></div> <div> <I><B>               Scope</B></I></div> <div> <I><B>               Restructuring</B></I></div> <div> <I><B>          Fixed Assets Register</B></I></div> <div> <I><B>               Definition of a Fixed Asset</B></I></div> <div> <I><B>               Function of Fixed Asset Register</B></I></div> <div> <I><B>               Recording of Assets</B></I></div> <div> <I><B>               Minimum Value Recorded</B></I></div> <div> <I><B>               Transfer of Assets</B></I></div> <div> <I><B>          Disposal of Assets</B></I></div> <div> <I><B>               List of Surplus Assets</B></I></div> <div> <I><B>               Asset Check</B></I></div> <div> <I><B>               Asset Disposal Policy</B></I></div> <bR> <div> <I><B> 15      KA EA NGA NAMA (Accounts Payable)</B></I></div> <div> <I><B>Delays in Payment</B></I></div> <div> <I><B>     Checking on Delivery</B></I></div> <div> <I><B>     Prompt Clearance of Invoices</B></I></div> <div> <I><B>     Overdue Accounts</B></I></div> <div> <I><B>     Review of Unpaid Accounts</B></I></div> <div> <I><B>     Cheque Security</B></I></div> <div> <I><B>Petty Cash</B></I></div> <div> <I><B>     Definition of Petty Cash</B></I></div> <div> <I><B>     Administration Manager Responsibilities</B></I></div> <div> <I><B>     Request for Petty Cash</B></I></div> <div> <I><B>     Approval</B></I></div> <div> <I><B>     Custody and Security</B></I></div> <div> <I><B>     Petty Cash Voucher - See Appendix No: 03</B></I></div> <div> <I><B>     Format</B></I></div> <div> <I><B>     Preparation of Reimbursement</B></I></div> <div> <I><B>Overseas Payments</B></I></div> <div> <I><B>     Method of Payment</B></I></div> <bR> <div> <I><B>16.        TE RARANGI UTU (Payroll)</B></I></div> <div> <I><B>          Income Tax and Withholding Payments</B></I></div> <div> <I><B>               Income Tax Act</B></I></div> <div> <I><B>               Withholding Payment Defined</B></I></div> <div> <I><B>               GST and Withholding Payments</B></I></div> <div> <I><B>               Cleaning Contracts</B></I></div> <div> <I><B>               Inland Revenue Guidelines</B></I></div> <div> <I><B>               Exemption from Tax Deductions</B></I></div> <div> <I><B>          Timesheets</B></I></div> <div> <I><B>               Completion of Timesheets</B></I></div> <div> <I><B>               Leave Provisions</B></I></div> <div> <I><B>               Attendance at Workshops</B></I></div> <bR> <div> <I><B>17      NGA TOHU UTU (Receipts)</B></I></div> <div> <I><B>Issue of Receipts</B></I></div> <div> <I><B>Change for Cash Receipts</B></I></div> <div> <I><B>          Cheques</B></I></div> <div> <I><B>               Receivers Liability</B></I></div> <div> <I><B>               Cheques and Other Negotiable Instruments to be                Crossed</B></I></div> <div> <I><B>               Scrutiny of Cheques</B></I></div> <bR> <div> <I><B>18     WHAKAHAERENGA MONI (Control of Cash)</B></I></div> <div> <I><B>Control of Official Money</B></I></div> <div> <I><B>     Non-Public Money</B></I></div> <div> <I><B>     Custody of Official Money and Documents</B></I></div> <div> <I><B>     Conveyance of Cash</B></I></div> <div> <I><B>     Public Money Kept Separate</B></I></div> <div> <I><B>     Accepting Control of Money</B></I></div> <div> <I><B>Accounting for Money Received</B></I></div> <div> <I><B>     Counter Receipts</B></I></div> <div> <I><B>     Inwards Remittance Book - Definition</B></I></div> <div> <I><B>     Inwards Remittance Book - Details Required</B></I></div> <div> <I><B>     Daily Remittances Summary</B></I></div> <bR> <div> <I><B>19     NGA HOKONGA (Purchasing)</B></I></div> <div> <I><B>Overview</B></I></div> <div> <I><B>     Basic Requirements</B></I></div> <div> <I><B>     Goods and Services Order Form</B></I></div> <div> <I><B>     Maindustry Property</B></I></div> <div> <I><B>     Stores</B></I></div> <div> <I><B>     Classification of Stores</B></I></div> <div> <I><B>     Responsibilities of Purchasing Officer</B></I></div> <div> <I><B>     Goods and Services Order - Purchases to be Made</B></I></div> <div> <I><B>     Goods and Services Order - Restrictions on Use</B></I></div> <div> <I><B>     Form Completion</B></I></div> <div> <I><B>     Goods and Services Order - Unpaid File</B></I></div> <div> <I><B>     Monthly Review of Goods and Services Order -      Unpaid File</B></I></div> <div> <I><B>Receipt of Goods and/or Services</B></I></div> <div> <I><B>     Checking on Receipt</B></I></div> <div> <I><B>Payment</B></I></div> <div> <I><B>     Checking of Invoices</B></I></div> <bR> <div> <I><B>20     NGA MOMO KE (Miscellaneous)</B></I></div> <div> <I><B>Overview</B></I></div> <div> <I><B>Credits, Koha, Tax Credits</B></I></div> <div> <I><B>     PAYE and GST Implications</B></I></div> <div> <I><B>Fringe Benefit Tax</B></I></div> <div> <I><B>     Definition</B></I></div> <div> <I><B>     Payment Dates</B></I></div> <div> <I><B>     Calculation of FBT - Motor Vehicles</B></I></div> <div> <I><B>     Examples of FBT Calculation on Motor Vehicles</B></I></div> <div> <I><B>     Fringe Benefit Tax Records - Motor Vehicles</B></I></div> <div> <I><B>Goods and Service Tax</B></I></div> <div> <I><B>     General</B></I></div> <div> <I><B>     GST rate</B></I></div> <div> <I><B>     Registration for GST</B></I></div> <div> <I><B>     Exceptions</B></I></div> <div> <I><B>     Who is Required to Register for GST</B></I></div> <div> <I><B>     Payment of GST</B></I></div> <div> <I><B>     Penalties for Late Payments</B></I></div> <div> <I><B>     GST Refunds</B></I></div> <div> <I><B>     Tax Invoice Requirements</B></I></div> <div> <I><B>     Tax Invoice Exceptions</B></I></div> <div> <I><B>     Retention of Records</B></I></div> <div> <I><B>Workshops</B></I></div> <div> <I><B>     Attendance at Workshops</B></I></div> <div> <I><B>     Workshop Reports</B></I></div> <div> <I><B>Outputs Reports</B></I></div> <div> <I><B>     Whanau Information Sheets</B></I></div> <div> <I><B>     State of Work Reports</B></I></div> <bR> <div> <I><B>1.     INTRODUCTION</B></I></div> <div> <I><B>1.1     Overview</B></I></div> <div> <I><B>1.1.1.     Administration/Finance Manual</B></I></div> <div> <I><B>This Manual provides instructions on Maindustry administration and finance procedures.</B></I></div> <div> <I><B>1.1.2.     Access and Distribution</B></I></div> <div> <I><B>All Staff must have easy access to this manual</B></I></div> <div> <I><B>Those people who need to refer to it on a regular basis must be issued with their own copy.</B></I></div> <bR> <div> <I><B>For further Notice regarding the Standards to this please.</B></I></div> <bR> <div> <A HREF="index.htm" TARGET="_top" TITLE="I"><U><I><B>Home</B></I></U></A><I><B> </B></I><A HREF="id133.htm" TARGET="_top" TITLE="Contact Us"><U><I><B>- </B></I></U></A><A HREF="id133.htm" TARGET="_top" TITLE="Contact Us"><U><I><B>Contact us</B></I></U></A><A HREF="id133.htm" TARGET="_top" TITLE="Contact Us"><U><I><B> </B></I></U></A><I><B>-</B></I><A HREF="id81.htm" TARGET="_top" TITLE="FAQ"><U><I><B>FAQ</B></I></U></A><FONT SIZE="3" COLOR="#0000FF" FACE="Arial" ><I><B> top</B></I></FONT></div> <bR> <div> <I><B>© OHCS 1994 Copyright NZ All use of this Website is subject to our 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