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INTRODUCTION WELCOME Francesca Ephraim will present the webinar on - PDF document

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12/04/2017 STATEMENT OF SERVICE PERFORMANCE FOR TIER 3 AND TIER 4 CHARITIES INTRODUCTION WELCOME Francesca Ephraim will present the webinar on the Statement of Service Performance today. Francesca is a Regional Advisor in the Capability team at

  1. 12/04/2017 STATEMENT OF SERVICE PERFORMANCE FOR TIER 3 AND TIER 4 CHARITIES INTRODUCTION WELCOME Francesca Ephraim will present the webinar on the Statement of Service Performance today. Francesca is a Regional Advisor in the Capability team at Charities Services. She also worked for the Charities Commission and has extensive experience in the not ‐ for ‐ profit sector. LOGISTICS  Over 1700 participants in the webinar today  PowerPoint slides can be found on the document icon on the right side of your screen  Type your questions in using the question mark icon on the right side of your screen 1

  2. 12/04/2017 WEBINAR OVERVIEW  Overview of New Reporting Standards  Which tier will you report in?  The purpose of a Statement of Service Performance  The difference between Outcomes and Outputs  How the Statement of Service Performance can benefit your charity  The optional template  Where to get help NEW REPORTING STANDARDS  Financial standards for the not ‐ for ‐ profit sector are not a new idea  For ‐ profit standards never fitted the not ‐ for ‐ profit sector  New Zealand has introduced the first cash standard in the world  Significant change in the way that charities do their financial reporting  Watch the video on our website WHICH TIER WILL YOU REPORT IN? TIER 4 TIER 3  Under $125,000  Under $2 million  Cash based accounting  Accrual based accounting 2

  3. 12/04/2017 PERFORMANCE REPORT PERFORMANCE REPORT 2 non ‐ financial statements  2 ‐ 3 financial statements  Notes to provide more information  NON FINANCIAL INFORMATION Statement of Entity Information Service Performance PURPOSE OF THE STATEMENT OF SERVICE PERFORMANCE  Designed to set the scene around the activities that your charity undertook during the year.  A non ‐ financial statement – so you can describe your activities  It has two essential components to it: OUTPUTS and OUTCOMES 3

  4. 12/04/2017  Without context, a piece of information is just a dot. It floats in your brain with a lot of other dots and doesn’t mean a damn thing. Knowledge is information – in context …. connecting the dots.  Michael Ventura WEBINAR OVERVIEW  Overview of New Reporting Standards  Which tier will you report in?  The purpose of a Statement of Service Performance  The difference between Outcomes and Outputs  How the Statement of Service Performance can benefit your charity  The optional template  Where to find help? OUTPUTS AND OUTCOMES  Tier 4 – record only the outputs  Tier 3 – record both the outputs and outcomes 4

  5. 12/04/2017 OUTPUTS What you did throughout the year  Number of people assisted or meals prepared  Goods provided or services offered  Hui held or kapahaka sessions attended  Worship sessions or Sunday school attendees  Grants made or scholarships given  Swimming lessons or Homework club  Animals rehomed or trees planted OUTCOMES What you seek to achieve or influence Outcomes are tied up with the purpose your charity was established  Relieving homelessness in the Wellington region  Improving the outcomes for children with learning difficulties  Enabling social cohesion for older people in rural communities  Establishing a venue for community artists Sam’s Swim School Outputs Outcome What Sam did Why Sam did it  180 children attended  To reduce the incidence of swimming lessons drowning in New Zealand throughout 2016  18 courses were delivered 5

  6. 12/04/2017 COMPARATIVE OUTPUT INFORMATION Actual* Budget Actual* Description and quantification This This Last (to the extent practicable) of year year year the entity’s outputs:* 2017 2016 Swimming lesson attendees 180 104 Swimming courses delivered 18 11 Required sections are marked with an asterisk (*) Webinar Overview  Overview of New Reporting Standards  Which tier will you report in?  The purpose of a Statement of Service Performance  The difference between Outcomes and Outputs  How the Statement of Service Performance can benefit your charity  The optional template  Where to find help? Benefits to your charity  Strategic planning  Governance  Marketing 6

  7. 12/04/2017 Benefits – Strategic Planning Benefits ‐ Governance Benefits ‐ Marketing 7

  8. 12/04/2017 Webinar Overview  Overview of New Reporting Standards  Which tier will you report in?  The purpose of a Statement of Service Performance  The difference between Outcomes and Outputs  How the Statement of Service Performance can benefit your charity  The optional template  Where to find help? The Template 8

  9. 12/04/2017 Webinar Overview  Overview of New Reporting Standards  Which tier will you report in?  The purpose of a Statement of Service Performance  The difference between Outcomes and Outputs  How the Statement of Service Performance can benefit your charity  The optional template  Where to find help? Where to find help?  Visit our website – www.charities.govt.nz and search for “New Reporting Standards”  Look for the Videos, Guide Books, Information sheets, Templates, Guidance Notes and Tutorials  Sign up for our Blogs and Newsletters People can help you too!  Email us on nrs.charities@dia.govt.nz  Phone 0508 charities (0508 242 748)  Talk to DIA Community Operations Advisors or your Accountant 9

  10. 12/04/2017 Webinar Overview  Overview of New Reporting Standards  Which tier will you report in?  The purpose of a Statement of Service Performance  The difference between Outcomes and Outputs  How the Statement of Service Performance can benefit your charity  The optional template  Where to find help? QUESTIONS? Ask us now or email us on nrs.charities@dia.govt.nz WRAP UP o We will post the webinar on our website so you can view it later o This was the first in a series of lunchtime webinars that we are holding throughout the year o The next one is scheduled for 2 May 2017 and will discuss Cash Flow Statements 10

  11. 12/04/2017 THANK YOU 11

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