330. ASC AGM Account for 2013

ASC – comments on AGM 2014

1.  With the financial statement in hard copy for All Saints’ Cathedral 2013, the Dean & Honorary Treasurer made a declaration be it statutory or otherwise “We, the undersigned hereby declare that the accompanying Unaudited financial statements as present on Page C are to the best of our knowledge  and understanding, correctly represent a true and fair view of the state of financial affairs of the Parish of All Saints’ Cathedral, Kota Kinabalu [no year?] ending 31^st December, 2013.  The statement of Honorary Treasurer is undated.

2.  It is no April Fool as I write it on 1^st April, 2014.  There is no excuse for such blunder of a false declaration to mislead others by a licenced Solicitor and a qualified accountant and possibly a member of MIA should be aware of what he should have declared and the consequence thereof.  Great damages done in all aspects.

3. The report was made available one week before the AGM on 6^th April, 2014 from 3pm.  {if this report was presented one hour before AGM, it is impossible to present this paper).
4.  So God has finally spoken on ADOS vis-à-vis ASC on such triple whammies namely no auditor is available,  the Dean and Honorary Treasurer made FALSE declaration and the Balance Sheet was not balance – all appearing on the first three pages of the Financial Report (hard copy).

4.1  AVCF as Bishop cum acting Dean of ASC sowed for 6 years and reaps abundant shit (too much to write here) in God’s Church and not Albert’s church..

4. I do not think there is a need to query or raise comments an unaudited account when the Balance Sheet does not balance which is another grave error if you read the declaration in the first paragraph..

5.   Nevertheless, I would ask for more information such as follows:-

[I am doing here because if there is time to ask all the questions at the AGM,  there would not adequate and proper answers as the Balance Sheet is awry.]

5.1.    Page C1  - Statement of Income & Expenditure for the MONTH [not YEAR] ended..

5.1.1        Tithes and offering was given as RM2,116,704.72 but the bulletin  gives a figure of RM 2,083, 681 with a discrepancy of  RM33,000 and which one is the reliable one?

5.1.2        Pastor Apartment Rental of RM27,000 and what is this payment represent?

5.1.3        Diocesan Funds, there was a budget for RM300,000 and why only RM55,516 was received?  Is there any reason for such treatment?

5.1.4        I do not see any income/re-imbursements to ASC  for events held by ADOS in ASC’s premises where costs/overheads are involved.  Please provide a lists of the events so held in 2013.  ASC has to pay ADOS for the renting of the premises in Wisma Anglican and so it is fair that ADOS too have to re-imburse ASC for overheads etc.  Some events organized by ADOS are fees paying ones paid to ADOS or direct to external organisers.

6.     Page C2 – Balance Sheet

6.1  The fatal mistake of unbalance Balance Sheet would take weeks if not months to rectify as the whole year accounts would need to checked thoroughly.

7.                  Page C3 -  Cash flow statement

.7.1      With the questioned Balance Sheet, the statement need to be re-done.   

8. Page C 4 -Notes to the Financial Statements Note 1 – tithes & Offerings

8.1    I believe the monthly figures published in the Sunday Bulletin have discrepancies in the accounts.  Why?  (also refer to 5.1.1 above).  See some examples below:-

Months	Bulletin	Account	Months	Bulletin	Account
February	RM184,329.00	Rm187,334.15	October	RM135,001.00	RM142,956.45
June	RM200,623.00	RM205,893.00	December	RM180,778.00	RM181,893.35
July	RM148,123.00	RM155,168.57

8.2    Note 3 – Special Services Collection

8.2.1        ASAA Apprecia A for RM120,000.  What is this item actually?              

9. Page C – 5 Note 5 Human Resources

9.1  Cleaner & guards salaries / allowance   -RM122,513.28.  Please provide details.

9.2      Note 7 – General Utilities

9.2.1        Rental of office Wisma Anglican for RM42,000 and 2012 was  RM66,320 .  Why there is a much decrease in 2013 by RM23,000+?  

9.3      Repair & Maintenance

9.3.1        General Insurance for RM14,317.86.  Please give break down of this expense.

10. Page C – 6  Note 9

10.1  Other: sale of book/bible  for RM3,040.20 – please provide breakdowns.  And no sales recorded in the Revenue side, why?

10.2   Note 10 – Vehcile – Repair & Maintenance RM41,164.31.  Please provide details.

11.  Page C – 7   Note 14 Hospitality & Refreshment

11.1  Sunday Breakfast  RM11,327.95 -  Where is the revenue for this item?

11.2      Note 16 – Administration Expenses

11.2.1    DBKK Assessment : Deanery  Why no payment?

12.  Page C – 8    Note 19  Fixed Assets

12.1    Disposal/ Written off  Land & Building  - RM43,152;  General Equipment RM6,896.  Details of these items.

13. Page C – 9  Provision for current year assessment

13.1    Pastors reimbursement , why is the actual for 2013 is RM99,000?  Please provide details as the budget was only RM33,000. 

This comment paper is not exhaustive but done with thanksgivings to God.

Prepared by Joshua Y. C. Kong    1^st April, 2014