Payments

General

Two signatories are required for all cheques payments and two authorised approvers are required for an electronic withdrawal. This is mandatory in terms of the Statute sections 61.8 and 61.9. Signatories must never sign cheques until they have been fully completed with the payee, amount and date.

All payments need to be supported by proper documentation such as suppliers' invoices, Diocesan correspondence, statements or invoices etc which should be sighted and initialled by signatories at the time of signing cheques or withdrawals.

As far as possible all payments should be made by cheques crossed “Not Negotiable”. Banks and the Anglican Community Fund will if requested, provide cheque books pre-printed with a “Not Negotiable” crossing. Where a float is required for minor cash payments (for example in connection with a Parish fete), a cash cheque may be drawn. The recipient of the float should provide invoices, receipts etc supporting payments made and return any balance float monies as soon as the event is completed.

Significant payments of an unusual or non-recurrent nature should be approved by the Parish Council.

The Treasurer must implement controls to ensure payments are not duplicated, e.g. invoices are marked “Paid” and the cheque number and date noted thereon.

Adequate procedures should be instituted for recording of the GST input credits recoverable, ensuring that the relevant tax invoices have been received.

Parish Credit Cards

The Parish Council may apply to the Diocesan Secretary for the issue of credit cards for use by the parish. Credit cards are issued in the name of individuals authorised by the Parish Council. The application for a credit card is required to be accompanied with:

Business Credit Card Application
Signed Credit Card Usage Agreement
Resolution of the Parish Council authorising the application.

The card application and usage agreement are available from Accounts at Diocesan Office upon request.

If approved by the Diocesan Secretary, the credit card will be issued under the authority of the Trustees.

Payments may be made for parish-related expenditure using the parish credit card.

Prior to the end of each month the card holder is required to provide a reconciliation of the credit card transactions to supporting documentation and two signatories authorised by the Parish Council shall ratify each transaction by signing the reconciliation.

Transactions which cannot be ratified in this manner shall be deemed to have been unauthorised. The card holder is required to reimburse the Parish for unauthorised expenditure

Payroll

The engagement of workers is highly regulated in Australia with significant obligations imposed on employers under numerous statutory acts including the:

Fair Work Act 2009; and
Superannuation Guarantee Administration Act (1992); and
Workers Compensation and Injury Management Act (1981); and
Taxation Administration Act (1953); and
Fringe Benefits Tax Assessment Act (1986).

The engagement of lay staff is to be organised through the Diocesan Office and clergy engagements are to be organised through the Episcopal Office. Stipends, allowances, wages, salaries and honorariums of all Parish clergy and lay staff will be paid through the Diocesan payroll. No such payments are to be made directly by a Parish to a member of the clergy or a lay employee.

Parishes should ensure that all time records and leave forms, duly approved by a warden or Rector in the case of lay employees, and the Archbishop in the case of clergy are sent to the Diocesan Office no later than 5 days prior to the 15^th of each month.

Clergy and staff are paid on the 15^th of each month for that calendar month, except where required to be paid more frequently in accordance with a Modern Award under the Fair Work Act. Monthly paid staff receive payment that is two weeks in areas and two weeks in advance.

Treasurers are sent a schedule of the monthly remittances required for their payroll expenses. Each parish in which clergy or lay ministry workers are engaged, or in which lay staff are employed, must remit to the Diocesan Office monthly by direct debit the funds required. Direct debits are processed by the Diocesan Office no later than the end of the month in which the clergy or lay employees were paid but no earlier than the day on which payroll is processed.

Other Remittances to Diocese

From time to time Parishes will receive invoices for:

Insurance premiums: Insurances are arranged centrally through the Diocesan Insurance Program based on information on insured values of property and other assets. The premiums are invoiced to Parishes by Diocesan Office.
Copyright licences: The Diocese pays the licence fees relating to Australian Performing Rights Association (APRA), Copyright Agency Ltd (CAL) and Christian Copyright Licensing International (CCLI) and advises the Parishes of their share of the licence fees.
Anglican Messenger supplies
Diocesan Resource Centre supplies