Finance Policy and Procedures Manual Table of Contents Introduction 4 Finance Authorisation Policy 5 Purpose of the Policy 5 Procedures 5 Bank Account Policy 7 Purpose of the Policy 7 Procedures 7 Opening Bank Accounts 7 Bank Account Authorisations 7 Variations to Bank Account Terms and Conditions 7 Closing Bank Accounts 8 Bank Account Transactions 8 Petty Cash Policy 9 Purpose of the Policy 9 Procedures 9 Issuing Petty Cash 9 Reconciling Petty Cash 9 Use of Business Credit Card Policy 11 Purpose of the Policy 11
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Procedures 11 New Supplier Policy 12 Purpose of the Policy 12 Procedures 12 Choosing a New Supplier 12 Supplier Selection Background Information 12 Supplier Selection Review Checklist 12 Appointment of Supplier 13 Supplier Payment Terms 13 Additional Policies for Suppliers 13 Purchasing Policy 14 Purpose of the Policy 14 Procedures 14 Request for Purchase 14 Equipment Asset Purchases 15 Service Agreements 15 Receipt of Purchases 15 Additional Policies for Purchasing 15 Stock Control Policy 16 Purpose of the Policy 16 Procedures 16 Purchase of Stock 16 Receiving Stock 17 Managing Stock 17 Additional Policies for Stock Control Policy 18 New Customer Policy 19
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Purpose of the Policy 19 Procedures 19 Choosing a New Customer 19 Customer Background Information 19 Customer Review checklist 19 Appointment of Customer 19 Customer Credit Terms 20 Additional Policies for Customers 20 Customer Credit Limit Policy 21 Purpose of the policy 21 Procedures 21 Review outstanding orders and sale history 21 Credit limit is breached due to outstanding payments 21 Review payment terms for the customer 22 Customer Debt Collection Policy 23 Purpose of the Policy 23 Procedures 23 Budget Audit and Compliance Policy 25 Purpose of the Policy 25 Procedures 25 MODIFICATION HISTORY 27
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Introduction The Apex Learning Institute Financial Policy and Procedure Manual provides the policies and procedures for finance transactions within the business which must be followed by all staff. It also provides guidelines Apex Learning Institute will use to administer these policies, with the correct procedure to follow. Apex Learning Institute will keep all financial policies current and relevant. From time to time it will be necessary to modify and amend some sections of the policies and procedures, or to add new procedures. Any suggestions, recommendations or feedback on the policies and procedures in this manual are welcome. These policies and procedures apply to all employees.
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Finance Authorisation Policy Policy Number: 001 Policy Date: DD/MM/YYYY Purpose of the Policy All finance transactions as noted in this policy are to be authorised by the noted authorised person prior to the transaction being undertaken. This policy is to be read in conjunction with other specific finance policies where relevant. Procedures Prior to any of the following finance transactions being undertaken, the authorising person noted must authorise the transaction. Where additional policy is noted, this policy must also be adhered to when undertaking the finance transaction.
Finance Transaction
Authorised Person
Additional Policy
Bank Accounts
Finance Manager
insert policy name, or number here
Issuing Petty Cash
Finance Manager
insert policy name, or number here
Business Credit Card
Finance Manager
insert policy name, or number here
Authorising New Customers
Operations Manager
insert policy name, or number here
Authorising New Suppliers
Operations Manager
insert policy name, or number here
Purchasing Stock
Operations Manager
insert policy name, or number here
Purchasing Assets/
Finance Manager
insert policy name, or
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Equipment
number here
Debt Collection
Finance Manager
insert policy name, or number here
Payment of Invoices
Finance Manager
insert policy name, or number here
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Bank Account Policy Policy Number: 002 Policy Date: DD/MM/YYYY Purpose of the Policy This policy sets out the requirements for use of bank accounts, including opening, closing authorisation, variations to terms and conditions, reconciliation of bank accounts and bank account transactions. Procedures Opening Bank Accounts Any new bank accounts to be opened for the business must have the authorisation of Finance Manager For each new bank account opened, the financial system must be updated, and the bank account registered by Finance Manager Bank Account Authorisations For monies withdrawn from any bank account, whether by cheque, EFT or other online payment method, there must be two persons authorising for each payment. The authorised persons for bank account payments are: Finance Manager Operations Manager Each payment made must be supported by invoice, receipt or other appropriate documentation and the authorisations must be attached to this documentation prior to payment. Variations to Bank Account Terms and Conditions Any variations to banking arrangements can be made or varied by Finance Manager Finance Manager is responsible for updating the financial system and/or bank account register with the new information.
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Closing Bank Accounts Where it is decided that a bank account is no longer necessary, Finance Manager will authorise the closure of the bank account. The Finance Manager will then be required to complete the following: ● ensure all transactions with respect to the account (including cheques drawn) have been completed; ● lodge with the bank a letter, signed by insert number of persons to authorise, recommended two authorised signatories advising of the closure of the account; ● meet the bank’s requirements with respect to account closure; and ● update the financial system and bank account register. Bank Account Transactions All deposits received must be banked within two days. Unallocated direct deposits of more than one month will be investigated fully to determine source of deposit. Where the source cannot be identified, the deposit will be allocated to a suspense account to keep these funds separate and identifiable. Cheques outstanding for more than twelve months in line with bank’s policy will be reallocated back to the business through the financial system. Where a payment stop on a cheque is required, this will be authorised by Finance Manager. Finance Manager will be responsible for carrying out the following duties in regard to payment stop on a cheque: ● ensuring the cheque has not already been presented at the bank; ● getting authorisation to action the stop payment using appropriate forms from the bank; ● ensuring the bank receives notification of the stop payment notice; ● receiving confirmation of action from the bank of the stop payment; and ● ensuring the details of the stop payment are kept in the stop payment folder.
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Petty Cash Policy Policy Number: 003 Policy Date: DD/MM/YYYY Purpose of the Policy Petty cash should be used to pay for small business expenses up to $100 where payments through accounts payable or credit card are not justified or appropriate. Procedures Issuing Petty Cash Petty cash vouchers must be completed before any cash is taken from the petty cash float. Only up to $100 can be disbursed at any one time. All petty cash vouchers issued must be approved by Finance Manager. Once the petty cash is spent, a receipt or invoice should be attached to the voucher and returned to petty cash with any balance of monies unspent. All completed vouchers must have the following details included: ● Issue date of voucher; ● Name of person issued the voucher; ● Amount of monies disbursed; ● Details of expense; ● Invoice or receipt; and ● Signature of approval person, Reconciling Petty Cash Petty cash float is to be reconciled at least monthly. This is the responsibility of Finance Manager.
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All petty cash expenditure must be entered into the financial system once the petty cash has been reconciled. The balance of monies and vouchers must equal the petty cash float amount before reimbursement can be made. Reimbursement of petty cash will be authorised by Finance Manager.
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Use of Business Credit Card Policy Policy Number: 004 Policy Date: DD/MM/YYYY Purpose of the Policy This policy provides guidelines for the issue and use of business credit cards. Procedures An employee will only be issued a credit card once the Credit Card Authorisation Form has been completed. The business credit card can only be used for travel, authorised entertainment and purchases of small value expenses or equipment up to the value of $500. No cash advances are to be taken using the business credit card unless authorised by Finance Manager. Where a business credit card is lost or stolen, then the owner of this card is to notify Finance Manager who is responsible for notifying the issuing agency and ensuring the card is cancelled. The use of the business credit card is not to be used for personal expenses. All holders of business credit cards are required to reconcile the monthly credit card statement to the expense form, attach all receipts for payments made on the credit card and have the expense statement authorised by Finance Manager. Upon completion and authorisation of the monthly expense statement, these documents are to be forwarded to Finance Manager for payment of the credit card statement. All business credit cards are to be returned to the business when the person is requested to by Finance Manager or where they are no longer an employee of the business.
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New Supplier Policy Policy Number: 005 Policy Date: DD/MM/YYYY Purpose of the Policy All new suppliers to the business must be reviewed and accepted in accordance with this policy to ensure that the supplier service is aligned with the business objectives. Procedures Choosing a New Supplier A new supplier must provide our business with quality product, great service, competitive pricing, and efficient delivery. For each new supplier the following information table must be completed prior to agreeing services Supplier Selection Background Information ● Business Name of Supplier: ● Location of Supplier: ● Products/Services provided by supplier: (Attach a list if necessary) ● Name of business owner/ sales representative: ● How many years has the supplier been trading?: Supplier Selection Review Checklist For each new supplier being considered the following checklist must be completed: ● Is the supplier pricing competitive? Attach list to this checklist: ● What are the payment terms for this supplier? ● What is the return policy for this supplier: ● Does the supplier provide warranties, guarantees etc.?: ● Are the suppliers representatives knowledgeable of the products/ services and industry?: ● Is there an alternative to this supplier, has the alternative supplier been considered?: ● What are the delivery services of the supplier?: ● Has a credit check been undertaken for the supplier (attach to this checklist) :
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● Has the Personal Property Securities Register (PPSR). been reviewed: ● Has the supplier been trade checked (attach this to this checklist): insert additional information required to assist in the decision of appointing a new supplier Appointment of Supplier The appointment of a new supplier will be authorised by Operations Manager. All relevant details of the supplier will be entered into the financial system by Finance Manager once approval is obtained from Operations Manager. Operations Manager will review information entered into the financial system and independently verify the bank account or other payment details of the supplier to ensure payments made are to the correct supplier. The purchasing department will be notified within one week of the new supplier being approved Supplier Payment Terms All purchases from suppliers must be supported by a purchase order – refer to the Purchasing and Stock control policy Payment terms for all suppliers must be reviewed by Finance Manager every year. Following this review each supplier must be approached to seek improved payment terms by Finance Manager. All supplier payment terms must be a minimum of 30 days from end-of-month. Any variation to the above must be authorised by Finance Manager. All supplier payments are to be reviewed once a quarter to ensure that payment terms are adhered to. For payments made to any suppliers earlier or later than the agreed terms Operations Manager will prepare a report that details the reasons why payment terms have not been adhered to. This report will be reviewed and authorised by Finance Manager. Additional Policies for Suppliers Purchasing Policy Stock Control Policy
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Purchasing Policy Policy Number: 006 Policy Date: DD/MM/YYYY Purpose of the Policy This policy provides guidelines for the purchase of goods, services, equipment and assets for the business. This policy is applicable for all purchases over $100. Where items to be purchased are less than $100, then the petty cash policy is to be used. Procedures Request for Purchase All purchases for business items must be requested through a purchase order. All items over the value of $100 must be supplied by authorised suppliers – refer to the New Suppliers Policy where the supplier is not an existing supplier For items over the value of insert amount here three quotations must be provided. A request for purchase must address the following criteria: ● Purchasing that promotes environmental sustainability; ● Value for money; and ● Preference to Australian/locally produced. All purchase orders must be authorised within the following guidelines:
All authorised purchase orders are to be copied and one distributed to accounts payable with estimated payment date and one to insert relevant job title here who will check receipt of purchase against the purchase order when received. Equipment Asset Purchases All equipment and asset purchases must be entered in the financial system by insert relevant job title here with the following details included: ● Date of purchase; ● Supplier; and ● Make, model, warranty/guarantee information. Service Agreements All agreements for the provision of services to the business in excess of $100 are to abide by this policy. Receipt of Purchases All purchases received are to be checked against purchase order and noted as correctly supplied. Once correct receipt has been recorded, this will be recorded on purchase order and forwarded to accounts payable for payment of purchase. Additional Policies for Purchasing Petty Cash Policy Use of Business Credit Card Policy Stock Control Policy
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Stock Control Policy Policy Number: 007 Policy Date: DD/MM/YYYY Purpose of the Policy This policy provides guidelines for monitoring and managing the amount of stock within the business to ensure that there are suitable levels of stock available to customers at all times. This policy covers educational material stock stock in storage and stock in distribution centre. It is the operations manager’s responsibility to ensure that the stock control policy is adhered to by all employees. Procedures Purchase of Stock It is the operations manager’s responsibility to: 1) Identify core stock and ensure that appropriate levels are held at all times 2) Monitor all stock levels and ‘stock turns’ (how many times stock turns over in a year) 3) For fast-moving stock negotiate with suppliers for ‘just in time’ deliveries where possible 4) Regularly review sales budgets and order necessary stock in line with budgets 5) Negotiate with suppliers for best price, quality, delivery methods and returns policy 6) Order all stock required 7) Maintain “preferred suppliers” list 8) Keep up to date with customer and market trends and seek out new product for recommendation to the Operations Manager Purchase of all stock must be authorised by Operations Manager and Finance Manager All stock purchases must be requested by using a purchase order form and adhere to the purchasing policy.
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Receiving Stock When stock is received from the supplier, it is Operations Manager’s responsibility to: ● Review delivered items to delivery docket, including quantity, quality and completeness of order ● Match delivery docket to purchase order ● Follow up and ensure correct stock order will be received where there is under/over-supply, damaged goods etc. ● Store the stock securely and in appropriate area ● Update all stock records for receipt of goods ● Inform Finance Manager of any under/over-supply or damaged goods Managing Stock It is Operations Manager’s responsibility to: ● Identify core stock and ensure that appropriate levels are held at all times ● Monitor all stock levels and stock turns ● Regularly review sales budgets and ensure that stock is ordered in line with budgets ● Understand each stock item – which items are the fast and slow moving stock ● Monitor re-order levels and ensure orders are placed in adequate time to reduce non-availability of core or necessary stock items ● Ensure that all stock items are priced in line with Pricing policy ● Meet weekly with Finance Manager and Sales Manager to coordinate stock purchases, review stock performance, sales performance future needs. ● Ensure that all staff are aware of new product, price changes and procedures for accurate recording of all stock movements ● Ensure that there are adequate controls (physical and administrative) in place to minimise theft and/or waste of all stock items ● Organise and oversee physical stock take twice a year and match records of stock take to administrative and financial records
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It is all sales employees’ responsibility to: ● Identify core stock and ensure that appropriate levels are held at all times ● Raise purchase orders for low levels of stock ● Adhere to Pricing policy ● Understand the importance of good stock control ● Keep up to date with stock pricing and new products ● Ensure that all stock records are kept accurately ● Ensure that all stock is securely stored to minimise theft and wastage Additional Policies for Stock Control Policy Purchasing Policy Finance Authorisation Policy New Supplier Policy
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New Customer Policy Policy Number: 008 Policy Date: DD/MM/YYYY Purpose of the Policy All new customers to the business must be reviewed and accepted in accordance with this policy. Procedures Choosing a New Customer A new customer must support our business with good credit quality and prompt payments For each new customer the following information table must be completed prior to agreeing services Customer Background Information ● Business Name of Customer: ● Location of Customer: ● Products/Services required by customer: ( Attach a list if necessary) ● Name of business owner/ sales representative: ● How many years has the customer been trading?: Customer Review checklist For each new customer being considered the following checklist must be completed ● Have trade references been sourced for the new customer: (Attach copies) ● Has the customer been informed of the trade terms of Insert payment terms here e.g. 30 days from invoice and agreed to these terms?: ● Has the new customer completed a credit application form? : (Attach completed form) ● Has the Personal Property Securities Register (PPSR). been reviewed?: Appointment of Customer
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The appointment of a new customer will be authorised by Sales Manager. Each new customer will have a credit limit set. This credit limit will be set in accordance with the Customer Credit Limits policy All new customers must be given a New Customer Letter which must be signed and returned by the customer before any sales are to take place. All relevant details of the new customer will be entered into the financial system by Finance Manager once approval is obtained from Sales Manager Operations Manager will review information entered into the financial system to ensure all information is correct. The sales department will be notified within one week of the new customer being approved Customer Credit Terms All customer payment terms must be 15 days from date of invoice. Where a customer has requested longer payment terms than the policy, this should be referred to and authorised by Finance Manager All customer payments are to be reviewed once a quarter to ensure that payment terms are adhered to. For payments made outside of the agreed terms Finance Manager will prepare a report that details the reasons why payment terms have not been adhered to. This report will be reviewed and authorised by CEO. Additional Policies for Customers Customer Credit Limits Policy Customer Debt Collection Policy Customer Service Policy
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Customer Credit Limit Policy Policy Number: 009 Policy Date: DD/MM/YYYY Purpose of the policy This policy is to make sure a customer doesn’t get too far into debt with you without a payment plan being put into place or work stopped. Procedures Reports on customer credit must be run every insert time here, at least monthly is recommended When a credit limit is breached all relevant staff will be notified. This includes sales, distribution, accounts collection. Any current outstanding orders should be stopped until the breach in the credit limit has been rectified. All staff working on the order or sale for the customer should not carry out further work until authorised by Finance Manager. Review outstanding orders and sale history If the customer has a large number of orders outstanding or has increased the volume of orders since the last credit review, then a review of the credit limit must be undertaken. This is the responsibility of Finance Manager. If the credit limit needs to be increased, this must be approved by Finance Manager. Once this has been approved, all staff working on outstanding orders must be notified to restart the customer’s orders. Credit limit is breached due to outstanding payments Finance Manager must make a list of all outstanding payments. Finance Manager must ring the customer and explain that further orders cannot be processed until the account has been paid. Explain that a payment will need to be made before the next order can be processed.
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If the customer is having difficulty, make a schedule of payments to bring them back in line with their credit limit. Get the sign-off of CEO before discussing this option with the customer. Use the following script to assist with the call: “Hi John, how are you? Just thought I would give you a ring about your outstanding orders. Unfortunately, we have noticed that payments for previous sales have fallen behind on your account and these will need to be paid for before we can process the next set of orders. Are you able to fix this up today so we can continue on your order?” If they cannot pay on the day of the phone call, then get an expected payment date from them and confirm that any outstanding orders cannot start until the payment is made. Review payment terms for the customer If the customer has increased the volume or value of orders since the last credit review, the payment terms must also be reviewed by Finance Manager. Where large orders are being placed then the payment terms should include deposit on order and/or progressive payments for each order. This must be discussed and agreed with the CEO.
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Customer Debt Collection Policy Policy Number: 010 Policy Date: DD/MM/YYYY Purpose of the Policy This policy provides guidelines for the collection of late payments from customers. Procedures An aging debtor report is to be run every week. All overdue customer payments are to be noted and the following procedures undertaken until recovery of outstanding amounts. ● First Contact: Once the payment is overdue phone or email the customer. Remind them that payment is due and has not been received. Ask them when they will be paying you and keep a record of the conversation or email. Remember to be nice, they may have forgotten or paid into the wrong bank account. ● Overdue reminder: If they do not respond to the phone call or email, try contacting someone else in the business. Let them know who you are trying to contact. This often results in a return response from either the person you were trying to contact or someone else from the business. Make a note of all conversation details on the overdue customer payment record. ● Final notice: When a payment is overdue for 30 days a final notice is to be sent either by phone or email. A record of this notice must be entered onto the overdue customer payment record ● Direct contact: Where there has been no response to the final notice within 60 then Finance Manager must either visit the customer or phone where previous contact has been by email. The purpose of this step is to secure a date of payment. A record of this notice must be entered onto the overdue customer payment record. ● Formal letter of demand: Where payment remains outstanding 120 days and there has been an unsatisfactory response from the customer, authorisation from CEO for the formal letter of demand to be issued must be obtained. Once
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authorised this letter is to be sent via registered mail and a record of this notice must be entered onto the overdue customer payment record. ● Debt collection agency: Where the amount outstanding is in excess of 180 days and CEO has approved, a debt collection agency is to be appointed to recover the debt. ● Write off debt: Customer payments that remain outstanding for 270 are to be written off as bad debts and no further sales are to be undertaken with that customer without approval from CEO.
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Budget Audit and Compliance Policy Policy Number: 011 Policy Date: DD/MM/YYYY Purpose of the Policy This policy provides guidelines for reasonable assurance over the financial activities under direct control of and the financial governance and financial management of Apex Learning Institute. Procedures Apex Learning Institute must: ● undergo an independent financial audit at least once every four years ● follow Australian Skills Quality Authority (ASQA) policy and procedures ensuring that financial systems and controls are in place to enable contracted auditors to perform all the required field work and issue an audit opinion. The following steps describe the audit process undertaken by the appointed external auditors. 1. Determine the audit methodology which may include Apex Learning Institute completing a pre-audit questionnaire. 2. Agree with Apex Learning Institute on a suitable time for an audit visit to the school. 3. Conduct an opening meeting with the CEO and the finance manager. 4. Undertake the audit. 5. Conduct an exit meeting with the CEO to discuss the issues identified. 6. Draft an audit report and a management letter outlining issues identified and recommendations to address those issues. 7. Request that the CEO provide management responses to the management letter’s recommendations including: a. acceptance or non-acceptance of the audit recommendation b. action planned in response c. responsible officer d. planned completion date.
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8. Finalise the audit report and management letter including the assignment of an overall audit rating based on the ‘overall audit rating definitions’ defined by ASQA. 9. Forward the following completed audit documentation to the CEO: a. audit report b. financial statements upon which the audit opinion is made as attachments to the audit report. (The financial statements are prepared by Apex Learning Institute). c. management letter outlining areas for improvement. 10. Provide a copy of the final reports to ASQA.
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