Money & Mission

Volume VIII, Issue 16 - May 16, 2018

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Editorial: Why Work?

One of the most prolific writers of the 20th century was the English crime writer and poet Dorothy Sayers, whose output included 16 novels, 24 non-fiction books and 10 plays, the best-known of which was A Man Born to be King. This is a radio drama based on the life of Jesus, consisting of twelve plays depicting specific periods in Jesus' life, from the events surrounding his birth to his death and resurrection.

However, it is for an address entitled “Why Work?”, delivered in 1942, that Sayers is now increasingly well-known in Christian circles. In it she asked “.. that work should be looked upon, not as a necessary drudgery to be undergone for the purpose of making money, but as a way of life in which the nature of man should find its proper exercise and delight and so fulfill itself to the glory of God. That it should in fact, be thought of as a creative activity undertaken for the love of work itself; and that man, made in God’s image, should make things, as God makes them, for the sake of doing well a thing that is well worth doing.”

Sayers develops from this question three propositions, of which the first may be the most important: work is not primarily a thing one does to live, but the thing one lives to do. “It is, or should be, the full expression of the worker’s faculties, the thing in which he finds spiritual, mental and bodily satisfaction, and the medium in which he offers himself to God.” A consequence of this is that we should no longer think of work as something we hasten to get through in order to enjoy our leisure, but look on our leisure as the period of changed rhythm that refreshes us for the delightful purpose of getting on with our work.

Do you view your work in that light?

Safeguarding Cash

By Arnold Adey, Assistant Financial Secretary

As a charity, the Army is entrusted with funds from various donors, supporters and funding agencies to meet our mission objectives. Safeguarding cash is critical to meeting our objectives and maintaining public trust.

Unfortunately, “Poor cash handling” has been reported as one of the most common internal audit findings in prior years, and again in the two years to May 31, 2017. Tips to avoid shortcomings in this area include the following:

  • Cash should be stored in an approved safe or storage device. The combinations to a safe should be divided between independent persons so that no one person can gain access to it.

  • Ensure that cash is counted at the time of receipt in the presence of two unrelated individuals and signed by both.

  • Cash should be recorded on the appropriate deposit forms, and reconciled to the bank deposit; the forms should be forwarded to the finance department at the time of deposit.

  • Cash received should never be taken from deposits to pay for local expenses.

  • Cash should be deposited on the day it is received. If this is not possible, it should be deposited in the bank on the next business day.

  • Gift cards are considered equivalent to cash, and the requirements of Operating Policy 4008 should be followed.
  • Petty cash funds must be kept in a locked cash box and access restricted to the custodian.

  • Ensure that cash expended on behalf of clients is appropriately documented, with approvals and appropriate invoices. These expenditures should be charged to the client trust fund account specified for the resident.

  • Ensure that donations are recorded in the receipting system at the time of receipt.

Following these steps will help ensure that cash is safeguarded, the risk of fraud reduced, and the Army’s reputation protected.

The Importance of Charitable Receipting Procedures

The April 11, 2018 issue of Money & Mission highlighted new requirements for official donation receipts that are issued by charities. These receipts are very important, for two reasons:

  • Donors want to use these receipts in filing their personal income tax returns. Should their claim for a deduction from taxable income be rejected by the Canada Revenue Agency (CRA) because of a shortcoming in the receipt, they will certainly be less enthusiastic about making future donations to the ministry unit.
  • The CRA may apply sanctions if the full provisions of the Income Tax Act are not complied with.

With regard to the second of these, Karen Coley, Divisional Secretary for Business Administration for the Alberta and Northern Territories Division, offers the following direction:

”Activities of registered charities are governed by the Income Tax Act in Canada and Canada Revenue Agency (CRA) has brought in sanctions that can be applied if registered charities do not comply with the provisions of the Act.

A registered charity that issues an official donation receipt that includes incorrect information is liable to a penalty equal to 5% of the eligible amount stated on the receipt. This penalty increases to 10% for a repeat infraction within 5 years.

A registered charity that issues an official donation receipt that includes false information is liable to a penalty equal to 125% of the eligible amount stated on the receipt, where the total does not exceed $25,000. Where the total exceeds $25,000, the charity is liable to a penalty equal to 125% AND the suspension of tax-receipting privileges.

A registered charity that contravenes or continues to contravene the Act could also have its registration revoked.”

Future issues of Money & Mission will include common examples of situations in which care must be taken in deciding whether a receipt may be issued, and if so, for what amount.

Did You Know? The Bible has a lot to say about finance.

There are over 2,000 Bible verses related to stewardship, provision and trust. Those who want to pursue this emphasis will find The Financial Stewardship Bible in Contemporary English, published by the American Bible Society, an invaluable resource.

Finance Department Offices

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(416) 425.2111 ext. 2237

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Money & Mission Editorial Team

Managing Editor:

Alister Mason
Senior Editor:

Paul Goodyear
Design Editor & Production Manager:
Angela Robertson
French Translator:

The Salvation Army Translation Department