Congregation Governance Toolkit
Welcome! This page contains resources to help Congregations to plan risk, administration and compliance activities throughout the year with ease, helping to free up time to focus on more mission and ministry related activities. Scroll down for a calendar of events and activities for the year, as well as links to Synod resources and webpages.
This toolkit is accompanied by a quarterly newsletter from the Synod containing reminders of upcoming risk, administration and compliance activities, as well as other related news and updates. If you are not already receiving this newsletter, sign up here!
Activities for the current quarter: January to March
Essential tasks and reporting:
Lodge and pay the Business Activity Statement and GST
Pay Superannuation through SuperStream · Complete the Annual Information Statement in the ACNC portal
Suggested activities for the quarter:
Ensure your FY22 Annual Financial Review (AFR) has been sent to the Synod Office to firstname.lastname@example.org
Ensure that fire equipment has been checked
Check that SRE Teachers have Synod Authorisation.
Access the Volunteer Register Template via the Engaging Volunteers page and input the details of congregation volunteers
Define the community activities for the year and include a risk management assessment to prevent health and safety risks. Use the resources available in Step 4 of the Health and Safety Toolkit
Essential tasks and reporting:
- Fringe Benefits Tax Return
- Prepare Congregation Budget - see the guidelines for treasurers webpage for related resources
- Develop a Work Health and Safety (WHS) policy statement. There will be a full suite of WHS materials coming soon. Good WHS starts with commitment!
- Access the Volunteer Register Template and input the details of congregation volunteers.
- Include a sinking fund for property maintenance. See the property section of the toolkit below for more info
Essential tasks and reporting:
- Workers Compensation Wage Declarations
- Payment Summary Annual Report (if currently not reporting via Single Touch Payroll)
- Annual Insurance Renewal Questionnaire (coming in September)
- Complete the Congregation Governance Toolkit Checklist and Survey. You can find a step-by-step process and resources to fill the Congregation Governance Toolkit Checklist and Survey here.
- Check your First Aid arrangements– using the First Aid Manual and First Aid Plan template from Step 2 of the Health and Safety Toolkit
- Make sure Church Council members have a verified Working With Children Check or Working With Vulnerable People Check – see the Safe Church Noticeboard for July
- Make the Safe Church Ministry Guides available to relevant leaders and helpers.
Essential tasks and reporting:
- Annual Information Statement (ACNC)
- Annual Financial Returns (Presbytery and Synod)
- Annual Property Maintenance Checklist
- General & Motor Insurance Allocation and Invoicing
- Workers Compensation Wages Declarations (Actuals)
- Make the congregation aware of how to raise issues, including via the ‘Speak Out’ program.
- Plan for emergencies – using the Emergency Planning Manual and Emergency Plan template from Step 2 of the Health and Safety Toolkit
- Conduct a safety inspection, using the checklist available at Step 3 of the Health and Safety Toolkit.
Single Touch Payroll (STP) relates to the reporting of all payroll data to the Australian Tax Office (ATO) within set timeframes. This is mandatory and an entity can be fined if it is not doing this. At the end of the financial year, employee payment information must be finalised with the ATO. This is done by making an STP declaration by 14 July. This allows employees to access their income statement from the ATO so they can complete their tax return. For more information and instructions see ATO STP Finalisation.
It is a Government requirement that all employees who are paid $450 gross or more per calendar month are paid superannuation. The minimum amount paid is based on a percentage (gradually increasing over time) of the employee’s salary and the current minimum amount can be found here: Super Guarantee Percentage
Payments are to be made at least 4 times a year by the quarterly due dates into a complying Superannuation fund and are to be made electronically (no cheques) through the Government’s SuperStream system. SuperStream ensures fast and accurate transfer of funds and data of super payments. For further details, please visit the Government website Super for Employers.
Superannuation payments are also required to be paid to Ministers. As this may be a slightly different process with different requirements, please refer to the Ministry Handbook for full details to ensure compliance is met.
Penalties may apply if superannuation requirements are not adhered to.
There are certain processes for the Church to follow in engaging volunteers. Volunteers need to be appropriately vetted and recorded on the volunteer register before they are allowed to volunteer in the Church. These processes are in place to protect the volunteer, the Church and anyone that a volunteer may come in contact with. For further information on managing volunteers, including what to do if a volunteer is injured, please visit the Engaging Volunteers page.
You can also find out more about managing volunteers via this recent Risk Bite - Managing Volunteers.
The Synod of NSW and the ACT is committed to providing a safe environment for both children and adults to develop relationships as part of a faith community and to grow in their faith and understanding of God. The Synod Safe Church Unit has been created for this purpose. To access Safe Church information and resources, see the Safe Church Unit webpage. To access the quarterly safe church update (which is issued with the Congregation Governance Toolkit email) see the Safe Church Noticeboard.
A Working with Children Check is mandatory for any individual in NSW involved in child-related work. The ACT Working with Vulnerable People (WWVP) Check and registration are mandatory for any individual in the ACT involved in regulated activities with vulnerable persons.
Refer to the Synod Guidelines for obtaining a Working with Children Check in NSW and a Working with Vulnerable People Check for further information about who requires these checks and the procedure for obtaining a check.
All ordained ministers or individuals engaged as religious leaders or spiritual officers must undergo these checks and clearances even though they may not be involved directly with children or vulnerable people.
For more information, refer to the Safe Church Unit.
To enable effective communications between Synod, Presbyteries and Congregations, it is critical that any changes to positions within your Congregation, are advised to Synod and your Presbytery as soon as possible. To assist with this, the following form can be used: Update your Personal/Presbytery/Congregation/Church Council details Alternatively, an email can be sent to email@example.com with all the relevant details.
To assist congregations with appointing council members and leadership roles, the following templates for nomination can be used:
If a minister or staff member is injured or experiences a work-related illness, it should be reported as soon as possible, regardless of the seriousness. Please email Emma at UCASynod.RTW@willistowerswatson.com to report the details. This will satisfy legislated reporting requirements and you will have access to support for the workers compensation and injury management process if needed.
Please see the Workers Compensation Policies & Procedures page for more information.
The Ministry Handbook for Ordained Ministry has been produced to assist both Ministers and those overseeing their placement. This is an in-depth guide on all aspects of a minister’s placement, including leave entitlements, stipend, allowances, housing, terms of placement and a number of other matters. Download the Ministry Handbook here.
The Synod also provides a Lay Specified Ministry of Pastor Handbook as a guide and reference for matters relating to pastors, which can be accessed here.
As per the Regulations of the Uniting Church in Australia, there are minimum frequency requirements for meetings to be held:
Congregational Meeting – minimum of two per year
Church Council – minimum of one per quarter
For further information, including membership and voting rights for these meetings, please refer to the Constitution and Regulations: https://nswact.uca.org.au/media/8936/constitutionandregulations-2018-updated-august-2019.pdf
Covid19 safe practices are still needed, so it's recommended for places of worship to have a Covid-19 Safety Plan in place. For up-to-date Guidance Notes, what to do if you have a case on site, and details for those with hall users and other activities, see the Covid-19 Guidance for Churches.
We all have a responsibility to care for each other and keep each other safe. The Synod has new resources including a step by step WHS Toolkit to help congregations to fulfil their responsibilities for safety, which can be found on the Church Safety page.
The Synod People and Culture team are available to assist Congregations, Presbyteries and other agencies of the Church with employment advice and generating legally compliant employment paperwork.
We have recently updated the process for requesting a letter of offer and have introduced a digital request form to replace the ‘annexure 18 letter of offer request form’. If you are recruiting a new employee or lay worker you can find this form and other helpful information such as remuneration guidelines, template position descriptions and processes in the Human Resources, Forms and Resources section of the website.
- Human Resources Forms and Resources
- Recruit a new employee/lay worker process
- Letter of offer request form
People and Culture
Phone: 02 9159 9659
Running a playgroup is a wonderful way to serve and connect with your local community. To support you in this ministry we have a number of templates and guides on safety and to assist with record-keeping. These include
- A sample risk assessment for a playgroup
- A Playgroup Safety Checklist
- A Registration Form template
- A sign-in sheet
Please also refer to the Child Safe Ministry Guide for more detailed information on safety in children’s programs.
All Church properties in the NSW and ACT Synod are owned by either The Uniting Church in Australia Property Trust (NSW) or The Uniting Church in Australia (ACT) Property Trust. As a Congregation cannot own property, they are given beneficial use of the property to enable them to worship, witness and serve in their local community. With being the responsible body for the property comes certain responsibilities that need to be met by the congregation, including maintenance, fire certificates, hazard inspections and risk assessments, and payment of any utilities and insurances.
As a Congregation is not the legal owner of the property, it is not able to enter into any contract involving the property. If you plan to do anything with property, including buying, selling, leasing or developing, please contact Synod Property Services through firstname.lastname@example.org For further information, please see Property Services.
According to the Regulations, Church councils are “…responsible for the care and maintenance of property” that they have been given beneficial stewardship over. Synod Property Services are able to assist, and provide an Annual Property Maintenance Checklist to assist congregation to identify and address maintenance needs.
Each year, congregations will receive the Annual Insurance Questionnaire for completion and return to Synod. It is mandatory for this to be completed and correct insurance cover depends on its accuracy. The questionnaire is sent out early in the second half of the year (July/August) for 31 October insurance renewal. For more information on insurance including how to make a claim, how to notify a change in assets and for access to all insurance-related forms, please see the Synod Insurance page.
As Congregations are not incorporated, they are not able to apply for Government grants in their own right. However, Synod (through the Property Trust) enables a congregation to apply for Government and other external grants, giving them access to funds that they would not normally be able to access. For further details, please go to: https://nswact.uca.org.au/shared-resources/property/funding-application-process/
All Uniting Church buildings need to meet the Fire Safety Standard. This is done through engaging a fire safety practitioner to provide an annual fire safety statement. For more information see ‘Keeping your church fire safe'.
Copyright applies to many of the activities and resources congregations might use. Although most copyright needs are covered by holding a CCLI license, there may be other requirements such as for playing a movie or using other resources such as Sunday School sheets.
As we want to be above reproach in respecting other people’s property, we should also take care to respect the ‘moral rights’ of people to have their work attributed to them (by doing things like adding the name of the person to a copy or displayed lyrics on a screen).
To assist congregations with these arrangements, a Copyright for Churches page is available.
Regulation 4.4.1 makes church councils responsible for property care and maintenance. To ensure that there are funds available for ongoing upkeep, the Property Team advises that the budgeted sinking fund be 5% of the value of the property, if possible. This will help ensure that properties remain safe, welcoming, and effective for ministry.
Each Congregation is classed as a charity and should be registered with the ACNC. With this comes certain legal requirements:
- Annual reporting. Each year, every congregation is required to complete a report of their operations to the ACNC. Reporting is done through the Annual Information Statement (AIS) and is completed online: https://www.acnc.gov.au/for-charities/annual-information-statement
- Notify changes. Charities are required to advise the ACNC of any changes to your charity, including details of Responsible Persons, address of charity or change in name of charity. For further information and link to update details, click here: https://www.acnc.gov.au/for-charities/manage-your-charity/update-charity-details
Responsible Persons should be updated with the Australian Business Register (ABR). These can be updated online using myGovID and RAM access (see BAS and GST below).
Failure to meet ACNC requirements, can result in your congregation being de-registered as a charity and losing the benefits associated with that status. Fines may also be imposed. Further details can be found here: https://www.acnc.gov.au/for-charities/manage-your-charity/obligations-acnc
Most Congregations are classified as a Basic Religious Charity (BRC). There are six requirements to being a BRC and are outlined in the link here: Basic Religious Charities | Australian Charities and Not-for-profits Commission (acnc.gov.au). Significantly a BRC has several exemptions due to this status, which include reduced reporting requirements and not having to comply with the Governance Standards (the AIS must still be completed).
To assist congregations to meet ACNC requirements, this checklist can be used which applies to the majority of congregations.
If you send funds or have operations outside of Australia, then you will also have to abide by ACNC External Conduct Standards. The Standards require charities to take reasonable steps to keep records to show how they ensure appropriate standards of behaviour, governance, and oversight are met. They are intended to promote transparency, provide confidence that resources reach legitimate beneficiaries, and seek to protect vulnerable people overseas. Working with a partner organisation which is set up to meet these requirements, like UnitingWorld is a good way to manage this issue.
To learn more call or email UnitingWorld on 1800 998 122 or email@example.com.
Most congregations are required to submit a BAS each quarter to the ATO to satisfy their GST and PAYG obligations (also FBT instalments if applicable). These are due on the 21st after the end of each quarter. The government has established an online process for submitting these BAS via the ATO Business portal: Australian Taxation Office Business Portal - Welcome (ato.gov.au). This requires a MyGovID and RAM access (see below). For more information on Business Activity Statements please see the ATO BAS page
Fringe Benefit Tax (FBT) may be applicable if fringe benefits are ‘paid’ to an employee. Lodgement of an FBT return will then be needed to the ATO by 21 May each year. For more information, see Appendix 1 or Fringe benefits tax (FBT) | Australian Taxation Office (ato.gov.au)
It is a requirement for congregations to submit an Annual Financial Return to Synod each year by 31 October. For the template to complete the return, please go to the Annual Financial Returns page. Please email completed returns to: firstname.lastname@example.org
Uniting Financial Services
UFS provides a broad range of transactional, investment and lending services to Uniting Church Congregations and entities.
UFS is a Board of the Uniting Church Synod of NSW and the ACT whose role is to provide Treasury and Investment solutions, guidance and advice to the Synod and its entities. All Church entities should have their transactional services, investments and loans with UFS (under the Synod Compulsory Deposits and Compulsory Lending policies).
With an 80-plus year track record, UFS provides an income to the Synod for ministry and mission work. UFS staff understand the specific needs of our Church partners, Ministers, employees, and volunteers who work tirelessly towards the Church’s mission and share the values of the Church community around integrity, respect, collaboration, and compassion.
Minister Expense Facilities, Sale Proceeds Investments and Corporate Cards are just some of the products available through UFS. For information about the other products and services they can provide, please visit the website www.unitingfinancial.com.au
How to contact UFS:
By phone: 1300 133 673
Via email: email@example.com
Via secure mail: Through Uniting Online messaging
In person: Currently via appointment-only due to COVID