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保管委員規定配合獎助金得獎人必須忠於下列規範：
A.提交進度與結案報告：
1.
1.計畫實施過程中規定每十二個月必需提出進度報告，包含細項計畫進度而計畫完成後二個月內則必須提出結案報告進度與結案報告兩者都必須包括：
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一份計畫的詳細敘述
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扶輪社友如何取得國際姊妹社或地區來參與該計畫
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主辦社地區的扶輪社友如何參與該計畫
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一份完整的敘述扶輪監視與管理說明
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一份收支報表
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一份與收支報表有關的銀行對帳單
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與收支報表可交叉關聯適當的經費收據
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一份有關受益人的記敘事實
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合作組織的角色若有的話
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照片足以證明收容所的接受者均有佔領有住所僅適用於低造價收容所計畫
假若計畫的夥伴社對最近的獎助金無法提供進度報告或逾期提交結案報告者，所提出新計畫將被退回而不處理這項將影響國際夥伴社與主辦社的計畫國家。
B.
提供一份年度獨立財務審查報告鼓勵適用所有獎助金，得獎人規定獎助金大於US$25,000或由TRF要求者：
1.
必須由一位合適領有執照註冊或認證會計師，或會計師事務所該等與所查核的計畫無直接關聯者來執行獨立財務審查報告，上述獨立會計師事務所或會計師必須由計畫地區經費撥送的地區總監來指派，TRF必要時保留指派獨立年度審查的權利；
2.
商議獨立年度審查的程序必須包括下列幾點：
a)
一項檢查與證明所有計畫資金的其初與期末餘額
b)
一項判斷為計畫所取得之資金是否支付在預定用途目的上？如否，為何無法適用呢
c)
一項檢查所有取得及花費資金的會計科目，俾決定是否該等均依據公認商業慣例來維護，包括一套公認會計科目不但按照日期金額及目的來記載所有的收入與支出，而且還要決定俾能確保所有花費的資金的規矩均符合獎助金期限與條件；
d)
一項判斷是否所有資產的存貨已經維護；
e)
一項支出款項的檢查，俾能確保資金使用在預定用途目的維護適當的記錄，以及一套針對支出款項適當的控制系統例如是否每一科目均有至少兩人的簽字，所有支出款項的收據均維持在US$25以上，辨識採用的採購程序只要適合建議採用公開招標，以及該等所有計畫活動包括資金用途的改變等均符合當地法令規定；
f)
一項判斷是否會計科目均能適時地調節，以及證明所有計畫資金與銀行對帳單的期初與期末餘額。
3.
在收到第一次撥付款後不能遲於12個月必須向扶輪基金會提交年度獨立財務審查報告，以及以後的每十二個月直到計畫夥伴社被通知該計畫獎助金的期間已正式的完成。
C.
與TRF稽核合作；
1.
TRF保留執行稽核或派遣一位監視人員赴任何獎助金計畫的權利，不論計畫大小或在任何時間該等計畫獎助金於金額高達US$50,001以上時，則規定須派遣一位監視人員；
2.
此外，要求提交額外的文件以及假若其獨特便宜行事無法認為滿意時，將停止任何或所有支付款TRF在任何時間保留審查計畫的權利；
3.
主辦社或地區在整個計畫獎助金期間將保持一套詳細的正確的及完整的財務記錄，並且在獎助金結束日後保持五年的期間，該項財務記錄將包括原始收據註銷支票發票等；
4.
負責準備所有獎助金的年度獨立財務審查報告屬於主辦扶輪社的責任，該項成本可能由所有贊助扶輪社地區或其他得獎人之間來分攤，適用於該等獎助金高達US$
25,001假若得獎人無法提供這項成本時，他們可以在計畫執行期間為這項目的申請每年最多US$500
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TRF Trustees require Matching Grant awardees to adhere to the
following:
A.
Submit progress and final reports:
1.
Progress
reports are required every twelve months during the project’s
implementation, detailing the project’s progress. Final reports are
due within two months of the project’s completion. Both progress and
final reports must include:
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A detailed description of the project
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How
Rotarians from the International Partner club/district participated
in the project
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How
Rotarians from the Host Partner club/district participated in the
project
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A full description of Rotarian oversight and management
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A statement of income and expense
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A bank statement which correlates to the statement of income and
expense
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Receipts appropriately cross-referenced to statement of income
and expense
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A narrative statement about the beneficiary
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The role
of the cooperating organization (if applicable)
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Photo
proof that shelter recipients are occupying the homes (Low Cost
Shelter projects only)
New applications will be returned without processing if project
partners have not provided progress reports for current Grants or
have overdue final reports. This will affect both the international
partner and the host partner in the project country.
B.
Provide an Annual Independent Financial Review (encouraged
for all grant awardees, required for grants over US$25,000 or as
requested by TRF):
1.
Independent annual reviews must be carried out by an appropriately
licensed, chartered, or certified “accountant” or “accounting firm”
which has no direct linkages with the project to be examined. The
appointment of such an independent accounting firm or accountant
must be made by the District Governor of the project district (where
the funds were sent). TRF reserves the right to appoint the
independent annual reviewer as necessary.
2.
The agreed-upon procedures for the independent annual review must
include the following:
a)
An examination and certification of the opening and closing
balances of all project funds;
b)
A determination of whether the funds received for the project were
expended for the intended purpose and, if not, why not;
c)
An examination of the accounts for all funds received and expended
to determine if they were maintained according to standard business
practices, including a standard set of accounts which records all
receipts and disbursements by date, amounts, and purpose as well as
a determination to ensure funds were expended in a manner consistent
with the Terms and Conditions of the grant award;
d)
A determination of whether an inventory of all assets has
been maintained;
e)
An examination of expenditures to ensure funds used for
intended purpose, proper records maintained and a system of controls
over expenditure is in place i.e., whether there are at least two
signatories on each account; receipts are maintained for all
expenditures over US$25; identify purchasing procedure used
(competitive bidding is encouraged where appropriate); and that all
project activities, including the conversion of funds, are in
accordance with local laws and regulations;
f)
A determination of whether the accounts were reconciled in a
timely manner and certification of the opening and closing balances
of all project funds and bank statements.
3. The
independent annual review must be submitted to The Rotary Foundation
no later than 12 months after the first payment is received and
every twelve months thereafter until the project partners are
notified that the grant period of the project is officially
completed.
C.
Cooperate with TRF Audits.
1.
TRF
reserves the right to conduct an audit of or send a monitor to any
grant, regardless of size, at any time. A monitor is required
for those grants in the amount of US$50,001 or more.
2.
In addition, TRF reserves the right to review the project at
any time, require the submission of additional documentation, and
suspend any or all payments if in its sole discretion progress is
not considered to be satisfactory.
3.
The sponsoring club or district will maintain detailed,
accurate, and complete financial records throughout the life of the
grant and for a period of five years after the grant closure date.
These financial records would include original receipts, canceled
checks, invoices, etc.
4.
The responsibility for annual independent annual reviews for
all grants, rests with the primary partner, the cost of which may be
shared among all sponsoring Rotary clubs, Rotary districts or other
grantees. For those grants above US$25,001, if the grantees cannot
provide for these costs, they may apply for up to US$500 per year
for the life of the project for this purpose. |
