人道獎助金專案稽核員專欄

 

Specialized Auditor Corner

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配合獎助金的財務管理與稽核
Terms and Conditions of Matching Grant Award

VII.  適當的執行獎助金

 Appropriate Grant Implementation

     
 

A.    TRF獎助金必須使用於:

1.     強調一項人道情況有益於一個社區的需求;

2.     有重要扶輪社友參與並取具有明顯的扶輪識別;

3.     足以證明有益於一個社區而非一位個人;

4.     整個看來有益於接受的社區計畫必須不能設計去協助任何個人去取得一項學術學位或專業進修或任何個人去參加研討會會議或國際交換計畫;能夠參與教育訓練但訓練必須昰短期的並僅能提供基礎教育之需要;

5.     不能渉及成立一項永久基金會、信託或永久附息帳戶,獎助金計畫能夠參與成立一項循環貸款資金但必須包括有關收受者償還計畫時程表訓練及詳細資訊;

6.     不能直接受益於扶輪社友、一位扶輪社地區或其他扶輪個體的職員或國際扶輪總部或一位配偶直系後裔血親上的孩子或孫子或合法收養小孩;一位配偶的直系後裔或一位活著的扶輪社友或扶輪員工的祖先血緣上雙親或祖父母;

7.     不能複製任何現存基金會或其他扶輪社所主辦的計畫;

8.     除開獎助金額度外不容許對TRF與國際扶輪總部有任何負債;

9.     若計畫涉及疫苗與免疫必須符合小兒麻痺計畫和國際衛生組織的標準程序以及政策;

  

B.     獎助金資金不能用於

1.     為購置房屋或土地,假若獎助金取決於一棟房屋建築工程,則該項工程必須由額外的扶輪社地區資金這是非配合款或由一個合作組織來資助,TRF將不會釋放獎助金資金直到該項工程完工;

2.     凡活動涉及營建任何個人所生活居住工作或以任何有利的活動佔有的建築物包括房屋、貨櫃、拖車房屋或個人為執行任何型態的活動、諸如製造處理維護或儲存包含為提供新服務或更新設施所使用的建築物;而基礎建設工程諸如道路、水井、蓄水池、水霸、橋樑、公共廁所、洗手間、供水系統以及其他類似建築物是可以接受的;

3.     凡活動涉及修繕任何個人所生活居住工作或以任何有利的活動佔有的建築物包括房屋、貨櫃、拖車房屋或個人為執行任何型態的活動諸如製造處理維護或儲存包含為提供新服務或更新設施所使用的建築物例如裝修水電管路;

4.     凡為一位個人或個人為一個合作組織或受益人工作而給付的薪資津貼或酬勞;

5.     為支持任何機構的營運或管理費;

6.     凡為中學後教育活動研發或個人或專業上發展費用;

7.     凡為任何一位受益人合作組織或計畫的非法過分支持;

 A.        The use of grant funds from TRF must:

1.                    Address a humanitarian condition that benefits a community in need.

2.    Have significant Rotarian involvement and visible Rotary identification.

3.    Demonstrably benefit a community and not an individual person.

4.    Benefit the recipient community as a whole. The project must not be designed to help any individual(s) to obtain an academic degree or professional advancement, or for any individual(s) to attend a seminar, conference or international exchange. Projects can involve educational training, but the training must be short-term in nature and provide for basic educational needs only.

5.    Not involve the establishment of a permanent foundation, trust, or permanent interest-bearing account. Grant projects can involve the establishment of a revolving loan fund, but must include training and detailed information regarding recipient payback schedules.

6.    Not directly benefit a Rotarian; an employee of a club, district or other ­Rotary entity, or of Rotary International; or a spouse, lineal descendant (child or grandchild by blood or legally adopted child), a spouse of a lineal descendant, or an ancestor (parent or grandparent by blood) of any living Rotarian or Rotary employee.

7.    Not duplicate any existing Foundation or other Rotary-sponsored program.

8.    Exclude any liability to TRF to Rotary International ­except for the amount of the grant.

9.    Be consistent with the criteria, procedures, and policies of the Polio Plus program and the World Health Organization for projects involving vaccines and immunizations.

 

B.        Grant funds cannot be used:

1.    For the purchase of land and buildings.  If the grant depends upon the construction of a building, the construction must be funded by additional (that is non-matched) club/district funds or funded by a cooperating organization.  TRF will not release grant funds until such construction is completed;

2.    For activities involving the construction of any structure in which individuals live, work, or engage in any gainful activity (such as buildings, containers, and mobile homes) or structures where individuals carry out any type of activity including manufacturing, processing, maintenance and/or storage.  Construction of infrastructure such as service roads, wells, reservoirs, dams, bridges, latrines, toilet blocks, and water supplies and other similar structures is acceptable;

3.    For activities involving the renovation of structures, including the provision of new services or upgrade of utilities (i.e. electrical and plumbing), in which individuals live, work, or engage in any gainful activity such as (buildings, containers, and mobile homes) or structures where individuals carry out any type of activity including manufacturing, processing, maintenance, and/or storage;

4.    For salaries, stipends or honorariums for an individual or individuals working for a cooperating organization or beneficiary;

5.    To support the operating or administrative expenses of any organization;

6.    For post-secondary education activities, research, or personal or professional development;

7.    For excessive support of any one beneficiary, cooperating organization, or project.