slide1 l.
Download
Skip this Video
Loading SlideShow in 5 Seconds..
The PCC as a charity George Colville Director of Finance PowerPoint Presentation
Download Presentation
The PCC as a charity George Colville Director of Finance

Loading in 2 Seconds...

play fullscreen
1 / 35

The PCC as a charity George Colville Director of Finance - PowerPoint PPT Presentation


  • 289 Views
  • Uploaded on

Diocese of Chester The PCC as a charity George Colville Director of Finance The PCC is a charity Excepted from registration In other respects just like a registered charity PCC members are charity trustees PCC Governing Documents the Parochial Church Councils (Powers) Measure 1956

loader
I am the owner, or an agent authorized to act on behalf of the owner, of the copyrighted work described.
capcha
Download Presentation

PowerPoint Slideshow about 'The PCC as a charity George Colville Director of Finance' - bernad


An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -
Presentation Transcript
slide1

Diocese of Chester

The PCC as a charity

George Colville

Director of Finance

slide2

The PCC is a charity

  • Excepted from registration
  • In other respects
  • just like a registered charity

PCC members are charity trustees

slide3

PCC Governing Documents

  • the Parochial Church Councils
  • (Powers) Measure 1956
  • the Church Representation Rules

“promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical”

slide4

Charity law brief history

  • Statute of Elizabeth 1601
  • -Charities Act 1993
  • Charities Act 2006
slide5

Charitable purposes

  • Since 2006 Act -13 descriptions of charitable purposes
  • Some new ones
  • Public Benefit
  • Advancement of religion for the public benefit
slide6

Charity’s Act 2006

  • So what has changed?
  • For PCCs very little
  • -Public benefit test
  • -Thresholds/ Small trusts
  • Registration starts >£100k
slide7

Trusteeship

  • Leaflet produced by Church
  • and Charity Commission
  • Ensure compliance
  • Duty of Prudence
  • Duty of Care
report and accounts
Report and Accounts
  • Values of openness transparency and accountability
  • Important to communicate with donors and community
  • About 12,000 PCCs with aggregate annual income of over £0.75 billion.
report and accounts9
Report and Accounts
  • Accruals limit now £250,000
  • Audit £500,000
  • R&P accounts
    • Trustees Annual report
    • Independent examiners report
    • Receipts and Payment Account(s)
    • Statement of assets and liabilities
funds
Funds
  • Unrestricted,
  • Restricted,
  • Endowment
  • Must comply with donor wishes
  • Watch appeal literature
  • New procedures for small/outdated
internal control
Internal Control
  • “Church treasurer stole cash to treat husband”
  • “Church's treasurer stole £88,000”
  • “Treasurer stole from church and pre-school”
internal control12
Internal Control
  • Put in place standard controls
    • Dual cheque signatories
    • No blank cheques signed
    • Significant cash counted in presence of more than one person
    • Contracts signed by more than one person
  • For protection of Treasurer/ Churchwardens as well as protection of PCC
  • Look at Charity Commission Checklist CC8
reserves
Reserves
  • Trustee duty to spend money given to them within a reasonable time
  • Hold reserves only if in charity’s best interest
    • What For? How much?
  • Reserve policy Charity Commission CC19
don t forget other law
Don’t forget other law
  • Health and Safety
  • Employment law
  • CRB
  • If in doubt seek advice
  • Practical Church Management James Behrens
slide15

Liability

PCC members are entitled to meet the PCC’s liabilities out of its resources.

Gross failure to act in accordance with their legal responsibilities as trustees

Will probably find there is already some cover in PCC insurance policy

slide16

Private Benefit

PCC members can receive payment for services provided to the PCC, if a certain procedure is followed.

PCC members cannot become employees of the PCC unless the Charity Commission gives permission.

slide17

Trusteeship

You can delegate tasks – not responsibility

Take it seriously

Act together and try to ensure decisions are taken as a body. Avoid dominant trustees, or leaving task to one of number.

MOST IMPORTANTLY - Remember what the PCC is for

slide18

Public Benefit

  • acts of public worship open to all
  • provision of sacred space for personal reflection and contemplation
slide19

Public Benefit

  • pastoral work, including visiting the sick and bereaved
  • teaching Christianity through sermons, courses and small groups.
slide20

Public Benefit

NOT

Public Opinion

'Charitable status is not decided on the basis of popularity. I am well aware that, if we held a charity version of the X Factor, some of the most pioneering and innovative work done by charities would not necessarily be successful in winning the public vote.'

slide21

Public Benefit

Remember it is the

ADVANCEMENT

of religion for the public benefit that is Charitable

slide22

Regulator, Registrar, Adviser

To increase charities’ efficiency and effectiveness and public confidence and trust in them.

slide24

Dame Suzi Leather

Chair Charity Commission

Church of England Newspaper

“There are 25,000 charities on the register set up for the purpose of advancing religion, and they provide our communities with a wealth of charitable activity…

slide25

from

counselling the bereaved and

helping the homeless

to providing places of worship and promoting ethical and moral codes.

slide26

The benefit delivered by these charities is the very stuff of charity and no regulator in its right mind would want to discourage this.”

slide27

So how should we see the Charity Commission

Take them seriously

BUT no need to fear if acting appropriately

slide28

www.charity-commission.gov.uk

  • Register of Charities
  • Updates of Charity matters
  • General advice
  • -CC3 The Essential Trustee
  • CC8 Internal Controls
  • CC10 Hallmarks of an Effective Charity
slide29

Registration

  • PCCs >£100k
  • Others in future
    • Building projects
    • If limit is reduced
    • Voluntary registration
slide30

Registration

1. Preparation - gathering the necessary data for registration

2. Opening a User Account

3. Entering details about your PCC, about what it does, and about the Trustees.

4. Checking that the data is correct, and then submitting it to the Charity Commission electronically.

5. Returning to the Commission a signed Trustee Declaration.

process overview
Process overview

Preparation

Read through the Guide, print out Trusteedetails sheets, get the Accounts.

Get Trustee Details

sheets completed

It is suggested that these are done at a

PCC meeting with those PCC Members

that are there – this will allow questions

to be answered.

Then follow up with PCC members who

were not present.

Complete and sign

Trustee Declaration

Complete OLAR process

and submit to Commission

Send Trustee Declaration

with cover sheet

slide32

Registration

  • Stick to standard wording
  • Follow advice in the leaflet
  • Legal advisers have checked
  • Charity Commission have agreed
  • Ring me or Nigel if questions
slide33

Registration

  • What Changes?
  • Not much
  • Annual return
  • Copy of accounts
  • Quote registered charity number
slide34

Parish resources Website

www.parishresources.org.uk

slide35

Diocese of Chester

www.chester.anglican.org

01244 681973