FINANCIAL RECORDS

5.1 Although not obliged to do so under the Associations Incorporations Act 1984 (NSW), the parent support groups that are incorporated file audited annual returns. The relevant groups are ACC, ACOB, ASIAC and ICA. None of the other groups prepares annual accounts, nor are they obliged by law to do so. Annual returns are made available to members by way of tabling the returns at the annual general meetings.

5.2 All the groups maintain receipt books, cheque books, bank deposit books, invoices and petty cash disbursements books as necessary. The groups also keep individual applicants’ ledgers. Financial records are kept either as manual ledgers or in computerised form or both.

5.3 ACC bank accounts are operated in its own name and are kept separate from AFC accounts. No AFC receipts are banked into ACC accounts. ACC presents bi-monthly financial management reports at Management Committee meetings. In addition to the Treasurer having access, the committee members and other volunteer workers have access to financial records as necessary. Financial reports are not published in the group’s newsletter except for details of aid provided in the form of donations and sponsorships and, occasionally, the amount raised by a particular function.

5.4 ICA presents audited annual reports of its fundraising in Australia to the Annual General Meeting. Audited annual reports and monthly general reports are forwarded to ICA from its overseas projects. ICA separates its banking in relation to “sponsorships and donations”, “adoptions” and “general” matters. The sponsorships and donations account is operated by a separate Board of Management.

5.5 Otherwise, the financial organisation of each of the parent support groups is shown in the following table:

Table 4: Financial organisation

Parent support group	Bank accounts	Operating conditions	Members' access to financial records	Storage of records
ACC	Yes (2)	Operated by Treasurer; Treasurer, President and Secretary are signatories; two signatories for withdrawals	Access to financial records if requested; no access to original accounting records	Held in Treasurer's home; domestice security
ACOB	Yes (1)	Operated by President, Secretary, Assistant Secretary and Fundraising Secretary; two signatures for withdrawals	Access as requested	Held in Treasurer's home; domestice security
AFC	Yes (1)	Operated by Coordinator	Access to applicants personal records only	Held in filing cabinets and folders by Coordinator in AFC's office; office security
ASIAC	Yes (several)	Two signatures for withdrawals	No access, except to publish annual accounts	Held in Treasurer's home; domestice security
Friends	Yes (1)	Operated by any two organisers	Access to receipt book	Held in organiser's home; domestic security
ICA	Yes (3)	Two signatures for withdrawals	Access is requested	Held in Treasurer's home; domestice security

5.6 Each intercountry program through which an applicant can adopt has various fees payable to the sending country which are discussed in Chapter 7. The parent support groups themselves each charge applicants a range of standard fees which are detailed below. Except for ASIAC, in the case of the groups that operate more than one program, an applicant is charged the same fee regardless of which of the group’s programs the applicant has chosen. These fees are set out in Table 5. A joining fee refers to the fee payable when a member joins an adoption program:

Table 5: Fees payable to the parent support group

Parent support group	Membership fee	Joining fee	Administration fee	Time of payment	Refunds
ACOB	$20	Nil	$750 first adoption; $400 second adoption	When papers sent overseas	Negotiable
ACC	$40 annual newsletter subscription	Nil	Nil	On joining AFC	No
AFC	Nil ($40 annual newsletter subscription payable to ACC)	$50	$450 (to cover overseas phone calls) $200 (for some programs only, to cover overseas phone calls)	When papers sent overseas; After allocation	Negotiable Yes, if no overseas phone calls made after allocation
ASIAC	$30	$10	CNI: $150 SOCSEAD: $300 MASOS: $300 Taiwan: $120	When papers sent overseas	Partial refund if applicants withdraw early and no expenses incurred.
CASA	Nil	Nil	Applicants are charged for overseas phone calls as incurred
Friends	Nil	Nil	Applicants are charged for overseas phone calls as incurred
ICA	$30	$30	$600 expenditure in Australia; $700 expenditure in Sri Lanka	When documents sent overseas	No refunds

[Link to text only version of table]

5.7 In addition to the amounts of $450 and $200 payable to AFC, applicants are required to pay AFC’s disbursements for legalisations, notarisations and translations of documents, couriers and similar expenses, as required. These disbursements are estimated and payable in advance with any excess refunded at the completion of the adoption. They usually amount to approximately $500.

AID AND FUNDRAISING

ACC

5.8 As between the sister organisations ACC and AFC, ACC is responsible for fundraising and the sending of aid. AFC does not involve itself in these roles. ACC provides aid to the following countries:

• Bolivia
• India
• Colombia
• Peru
• Chile
• Philippines

5.9 Projects supported in Chile, India, Peru and the Philippines are not associated with AFC’s adoption programs in those countries.

5.10 ACC administers sponsorship programs with:

• Chiquitines Adopciones in Cali, Colombia;
  
  
  
• FANA in Bogota, Colombia;
  
  
  
• Christ Faith Home for Children in Madras, India, a private orphanage;
  
  
  
• Domingo Savio in Santiago, Chile, a private orphanage;
  
  
  
• Families for Children in Podanur, India, a private orphanage licensed by the government to provide adoption services; and
  
  
  
• Virgen de Fatima in La Paz, Bolivia, a government-run orphanage. Children are placed for adoption by the SNSS with applicants from various countries.

AFC has an adoption program with Chiquitines Adopciones and Virgen de Fatima but not with any of the other organisations listed above.

5.11 ACC points out that there is no association between the allocation of children and the financial aid provided. However, there is an expectation in the sending country that aid would be provided if and when requested. If a request for assistance were received from an organisation or orphanage with which AFC has a program, and if it fell within ACC guidelines for provision of aid, serious consideration would be given by the Management Committee to meeting the request. ACC also considers that its members, many of whom are adoptive parents or applicants to adopt, have an expectation that aid would be provided to sending countries.

5.12 None of the orphanages which ACC supports receives much, if anything, in the way of government funding. They rely to a great extent on donations and sponsorships to assist with the maintenance of services provided to the children.

5.13 Aid is normally requested by the sending country in the form of submissions to ACC’s Management Committee concerning specific projects for evaluation and approval. Examples of projects are a new water well, roof repairs to children’s accommodation, school books for the Christ Faith Home in Madras, and fencing and furniture for Chiquitines. The sending country gives an approximate costing of these projects. Aid is requested as the need arises, rather than at regular intervals in set amounts.

5.14 The ACC Fundraising Coordinator attends the initial information session conducted by AFC and gives applicants information about conditions in the various orphanages and advises them of ACC’s objectives in financially supporting activities and projects. Information regarding the various fundraising projects is also published in ACC’s newsletter and members are invited to assist.

5.15 ACC does not make it compulsory for members to fundraise, although they are encouraged to do so. AFC expects that all applicants adopting through its programs will assist in ACC’s fundraising activities. However, no distinction is made, by either AFC or the sending country, between those applicants who assist and those who don’t, nor in relation to the extent of the assistance. Applications to adopt are treated independently of participation in fundraising activities.

ACOB

5.16 ACOB organises fundraising activities to provide aid to Brazil. This is supplemented by direct donations made by members. Members are encouraged to assist financially or by giving time to fundraising activities, but are not expected to do so. There are no consequences in relation to their applications to adopt if they do not. All members are encouraged to sponsor a child who is not on an adoption program, and to visit that child whilst in Brazil, although, again, sponsorship is not compulsory. Applicants who wish to sponsor are directed to Compassion Australia. At ACOB’s information sessions, applicants are informed of Brazil’s need for aid.

ASIAC

5.17 ASIAC provides aid to the following organisations in the following countries:

• ECWS in Korea;
  
• in India, CNI, SOCSEAD, Holy Cross Home for Disabled Children and MASOS;
  
• the Department of Public Welfare in Thailand;
  
• Cathwel Services and CSS in Taiwan; and
  
• the Department of Probation and Child Care Services in Sri Lanka.

5.18 ASIAC’s policy in relation to fundraising is to divide all monies raised equally between the above countries. Most aid goes to homes where the children are not available for adoption, although aid is also given to homes where the children are available for adoption.

5.19 ASIAC also sponsors children through the above organisations in Korea, India, Thailand and Sri Lanka. The sponsored children are not available for adoption.

5.20 ASIAC is the sponsor of an Overseas Aid Fund which is registered for the purposes of the overseas aid tax deduction scheme. Members are encouraged to support the fund and donate to it. Donations are sought for specific projects and for sponsorship of children in particular children’s homes. In addition, volunteers are sought to assist in fundraising.

5.21 Prior to their amalgamation, ASIAC and IAPA jointly provided $15,000 to ECWS in Korea. This was prompted by an appeal made by ECWS for funds towards the building of a school for handicapped children.

5.22 Applicants travelling to collect their adopted children usually take with them a suitcase containing such items as medical supplies, clothing and toys to donate to the orphanages with which ASIAC is connected. Not all of these orphanages allocate children for adoption to Australian applicants.

5.23 As well as sending aid and sponsoring children, ASIAC has sent two nurses to work on SOCSEAD projects, such as the “Rag Pickers Project” assisting very needy children living in slums.

5.24 Aid to Taiwan has mostly taken the form of donating medical supplies and equipment, clothing, toys and baby requirements. IAPA, as it then was, sent orphanage workers, including nurses and occupational therapists, to Taiwan in the years 1989-1992.

5.25 Allocation of children to ASIAC members through the Indian programs is not dependent upon the receipt of aid. However, ASIAC perceives that a refusal to give assistance to aid projects would be seen in a poor light and, at any rate, questions an attitude whereby “we” are prepared to “accept children and never give back to the countries that have given us so much”. Nevertheless, contributing to aid and fundraising by members is not compulsory and there are no consequences of a failure to do so. Likewise, in relation to all the programs, the sending countries regularly allocate children to ASIAC members, regardless of aid being received.

CASA

5.26 CASA itself does not provide aid to Chile. Individual members often make donations directly to charitable groups or associations in Chile.

FRIENDS

5.27 Friends gives aid to FANA, but not to any other organisation in Colombia. The Colombian government does not subsidise private orphanages so these rely to some extent on donations to maintain services to the children. As well as running an orphanage, FANA runs a school and dental hospital for children, so its financial needs are substantial. However, the allocation of children to Friends’ members is not dependent upon the receipt of aid: FANA allocates at least 12 children per year to Friends’ members despite the level of donations being lower than that made by other countries adopting through FANA.

5.28 In 1992, $12,000 was raised by Friends to build a new FANA orphanage. As well as Friends giving aid as a group, members frequently make individual donations. Contributions to fundraising efforts are welcomed but there is no pressure to contribute, nor are there any consequences of a failure to do so, nor any preference shown to more generous members.

ICA

5.29 ICA gives aid to organisations in Sri Lanka and India. In Sri Lanka, the following organisations are supported:

Sri Lanka

• Sneha Infants Home, Colombo. This is an orphanage of 25 children; aid has been given for 13 years in the form of monthly donations, provision of play and other equipment and building work.
• Parakrama Boys Home, Kandana. This is an orphanage of 50 boys; aid has been given in the past 13 years in the form of monthly donations, building work and the establishment of vocational training programs.
• Nutrition Centre, Dambuwa. This orphanage was developed by ICA and accommodates 30, mainly abandoned, babies. ICA sends Australian nursing sisters to supervise the running of the home and run training programs for local people. The home was built at the request of the Sri Lankan government who provide a five per cent subsidy, ICA providing 95 per cent of its funding.
• Peter Weerasekera Children’s Home, Dambuwa. This is an orphanage of 50 girls aged between 5 and 16 years. ICA has been giving assistance for 14 years by way of monthly donations, building work and the development of vocational training programs.
• Toddler’s Home, Dambuwa. This is an orphanage for 30 children built by ICA in 1986 at the request of the Sri Lankan government. It continues to be funded and operated by ICA.
• Rambukkana Children’s Village, Rambukkana. This is a village for abandoned children, built by ICA in 1993, consisting of an Administrator’s cottage, Vocational Training Centre and three other cottages, each accommodating a housemother and nine children. ICA plans to build a further ten cottages and a boys’ dormitory. The five acres on which the village was built were donated by the Sri Lankan government. The project is funded by ICA but is operated by Sri Lankans.

5.30 All the homes in Sri Lanka are administered by local committees who report to ICA regularly and submit copies of audited accounts to ICA. A representative of ICA visits each project yearly.

5.31 ICA also supports the Gypsy Camp in Madras, India. This is an orphanage for 150 children permanently resident and 150 children who attend each day for schooling. ICA makes regular donations and sends aid in emergencies, such as in the event of a flood.

5.32 None of the children in the homes to which ICA gives aid is available for adoption. ICA’s aid projects are run separately from its adoption programs and there is no contact between those running aid projects and those running adoption programs. However, applicants usually visit the aid projects when they travel to Sri Lanka to collect their adopted child.

5.33 All ICA members are encouraged to participate in fundraising events but it is not compulsory and there are no consequences of a failure to do so. No preference is shown to those members who donate aid or assist in fundraising more generously than others.

5.34 At ICA’s information sessions, prospective adoptive parents are shown slides of aid projects and informed that there are children not available for adoption who need help. ICA’s philosophy is that members “should not just take but [should] do something for the plight of those babies and children unavailable for adoption”.