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UNION GOVERNANCE TRAIN THE TRAINER COURSE

UNION GOVERNANCE TRAIN THE TRAINER COURSE. Responsibility for Financial Reports: Ignorance not a Defence. Annual Financial Reports. Income / Expenditure Statement. Balance Sheet or Statement of Financial Position. Assets. Liabilities. Net Worth or Equity Report. Changes in Equity Report.

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UNION GOVERNANCE TRAIN THE TRAINER COURSE

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  1. UNION GOVERNANCE TRAIN THE TRAINER COURSE

  2. Responsibility for Financial Reports: Ignorance not a Defence

  3. Annual Financial Reports

  4. Income / Expenditure Statement

  5. Balance Sheet or Statement of Financial Position

  6. Assets

  7. Liabilities

  8. Net Worth or Equity Report

  9. Changes in Equity Report

  10. Cash Flow Statement

  11. Auditor’s Report

  12. S. 272-4: Members’ access to financial records

  13. S. 275-6: Limits on members’ rights to information

  14. S. 337A: Protection for Whistleblowers

  15. S. 337C-D: Victimisation is a serious offence

  16. Queensland Specific Requirements

  17. Requests for information Section 556 Member may apply for prescribed information • A member of an organisation may apply to the organisation for information that it must, under a regulation, give its members. This includes: • Details of donations or grants given to or by the organisation • Remuneration paid to an officer of the organisation • Profit or loss on sale or revalue of an asset • Loans by or to the organisation • Non-public investments • Contingent liabilities

  18. Requests for information • The registrar may make an application for a member, in which case the registrar must then give the information to the member. • The information must be given within 28 days (or 6 weeks if certain criteria are met) and be given in a prescribed way. • The Registrar also has powers to direct an officer of an organisation to give the Registrar information about the organisations funds, accounts or accounting records (see section 557).

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