The Registration of Clubs (Accounts) Regulations (Northern Ireland) 2022

Regulation 3

SCHEDULE 1 Systems of Control

Record of supplies

1.  A till roll or other record shall be maintained showing in respect of all bar stock supplied by the club –

(a) the date of supply;

(b) the location of the bar or other point of supply;

(c) the quantity of and unit price of each item supplied; and

(d) the amount received by the club in respect of each transaction.

Reconciliation of supplies and receipts

2.—(1) A periodic reconciliation shall be used to compare and balance the register receipts and any adjustments (for example, cash, cheques, bankcard receipts, vouchers, voided transactions) to the money on hand at the end of the day/week.

(2) Before a till is first opened on any day a record shall be made showing –

(a) the location of the till (if more than one till exists in the club);

(b) in the event that the till has been opened and used a number of times since the last record was created, a record shall be made of those dates and periods;

(c) the total money (excluding float totals) removed from the till since the last record; and

(d) the total money taken at that till since the last such record.

(3) A record shall be made of any discrepancy between the total money removed referred to in sub-paragraph (2)(c) and the total money taken referred to in sub-paragraph (2)(d). Where the discrepancy is greater than 10% or other prescribed percentage as set down in advance by the committee shall be treated as a system failure and should be investigated and reported on by a representative of the committee.

Machines

3.—(1) Only persons authorised in writing by the committee may remove money, other than prize money delivered by the machine, from a gaming machine in a club.

(2) Except as provided for in sub-paragraph (3), a physical record for each gaming machine shall be retained showing the licence number and serial number of the machine and shall be used to record details of any monies removed from/placed in each gaming machine to include:

(a) the date and time;

(b) the amount of money removed from, or placed in, that machine;

(c) the names of the persons present; and

(d) if the machine has automated meters, the reading on such meters.

(3) Once a month and whenever a machine is replaced a reconciliation shall be performed by updating the record in respect of each machine detailing –

(a) the total monies removed from, or placed in, the machine;

(b) the total monies that should, on the basis of any available meter readings, have been removed from the machine;

(c) the total monies lodged in a bank in respect of money removed from that machine; and

(d) any discrepancy in excess of 10%, or such percentage as may be reasonably decided in advance by the committee, between the monies removed and the monies as per the meter reading shall be treated as a system failure and should be followed up on by a representative of the committee.

Records

4.—(1) The club shall keep a record of all receipts and payments made for their accounting records.

(2) A record shall be kept showing from day to day in respect of all monies received by the club and will record –

(a) the date of receipt;

(b) the amount received; and

(c) the reason for the monies being received by the club.

(3) In relation to monies from a till or other define point of supply within the club, the total shall be regarded as one receipt.

(4) A receipt should be issued for all cash or cheques received showing –

(a) the date and receipt of the money;

(b) the amount received;

(c) the name and address of the person or organisation from whom the money was received; and

(d) the reason for receipt of the money by the club.

(5) A receipt need not be given for any monies received on account of –

(a) the supply of any item of bar supplies;

(b) the entry to, or attendance at, any function organised by the club;

(c) a donation to be a registered charity; and

(d) being placed in any machine.

(6) All monies received by the club shall be lodged in a bank as soon as practicable without deduction, but at least once a month.

(7) A record shall be prepared showing from day to day in respect of all monies paid by the club showing –

(a) the date of payment;

(b) the method of payment; and

(c) the amount paid.

Membership records

5.—(1) A record shall be maintained which shows, where appropriate by class or category, in respect of each member of the club –

(a) their name and address;

(b) the date of renewal of membership or, in the case of a new member, their admission as a number;

(c) the amount due in respect of subscription; and

(d) the date and amount of all sums received in respect of subscription.

(2) Once a year the club shall prepare a report showing in respect of each class or category of member –

(a) the number and value of subscriptions received and outstanding since the start of that financial year; and

(b) the name of any member in arrears in respect of subscription and the amount of their arrears.

(3) The names of members whose membership is suspended or terminated on account of arrears of subscription shall be recorded in the minutes of the committee.

Ordering of bar stock

6.—(1) Expect in exceptional circumstances, bar stock shall be ordered or obtained only from suppliers whose name appears on a list approved by the committee.

(2) Orders for bar stock shall be placed only by a person whose name appears on a list approved by the committee.

(3) Where bar stock is ordered or obtained from a supplier whose name does not appear on a list approved by the committee, a report shall, in a reasonable period of time, be prepared stating the circumstances.

Payments

7.—(1) Goods or services supplied to the club shall not be paid for in kind.

(2) All payments of sums in excess of £200 shall be made either by cheque, bank draft, standing order or other electronic method through a bank.

Payments by cheque

8.  All cheques shall be signed by two authorised cheque signatories, one of whom shall be a member of the committee, and the other either a member of the committee or a person authorised by the committee, either generally or for a specific period, to perform that duty.

Payments by standing order or electronic transfer

9.—(1) Payments made by standing order or electronic transfer, whether for goods or services or for any items related to pay shall be made as stipulated in sub-paragraph (2).

(2) (a) a list or electronic printout is prepared for the committee, or sub-group of a minimum of two members of that committee, as and when required but at least monthly of all items to be paid electronically;

(b) the list is supported by documentary evidence of the payment to be made, either an invoice, a current period statement, pay slip (supported by details of hours worked), HMRC return forms or other relevant paperwork;

(c) the list and the invoice, statement or other relevant paperwork in respect of which payment is to be made has been cancelled by endorsing it “paid” and has been both initialled and dated by them;

(d) payments relating to employment or emoluments are also subject to the stipulations noted in 16 below – Record of Pay; and

(e) the payments then subsequently made are reconciled to bank statements and/or other electronic records showing proof of payment on a periodic basis, normally one month.

Petty cash float

10.—(1) There shall be no more than one petty cash float in the club and the maximum amount to be kept in a petty cash float shall be fixed in advance by the committee. Exceptional and infrequent changes to this cash limit may be authorised in advance by the committee and recorded in the minutes.

(2) Where any payment is made for goods or services from a petty cash float, a petty cash docket shall be retained showing –

(a) the name and address of the person receiving the payment;

(b) the date of the payment;

(c) details of goods or services in respect of which the payment is made;

(d) the amount paid; and

(e) the name of the person making the payment from the petty cash float.

(3) Such petty cash dockets receipts shall be consecutively numbered and signed both by the person making and the person receiving the payment and an invoice/receipt docket relating to the expenditure incurred shall be attached to the completed petty cash docket.

(4) Where money from a petty cash float is removed in advance, a petty cash docket shall be commenced and the cash signed for, with the details and evidence under sub-paragraph (2) to be attached as soon as practical thereafter.

(5) Petty cash expenses shall be recorded either electronically or in a physical record to show day-to-day transactions and shall be reconciled monthly and annually to the amount of cash held in the petty cash box and signed-off by an elected member of the committee.

(6) Any discrepancy in excess of 20% (on a float of £100), or such a lesser percentage on a larger float as may be decided in advance by the committee, shall be treated as a system failure and should be investigated and reported on by a representative of the committee.

Till floats

11.—(1) The committee may decide to maintain a float at each till in the club.

(2) The amount of a float must be fixed in advance by the committee.

(3) Monies used to create a float shall be obtained by encashment of a cheque payable for cash or an appropriately authorised cash withdrawal from the club’s bank. Cash shall not be transferred from till to till to make up a float.

(4) In instances where the committee has authorised different amounts for floats for specific days (for example, a function) then the monies required to increase the float shall be obtained under sub-paragraph (3) and once the surplus requirement is finished, the excess float monies shall be lodged in a bank as soon as possible.

(5) The amount of money in every such float shall be checked and recorded periodically as determined by the committee.

(6) Any discrepancy as determined by the committee between the amount checked and recorded and the amount authorised by the committee must be investigated and reported on by a representative of the committee.

Bank lodgements

12.—(1) Before monies are lodged in a bank, a pay-in slip counterfoil shall be completed showing –

(a) the date of lodgement;

(b) the account name and number into which the lodgement is made;

(c) the total amount lodged and the amount of cash and cheques comprised in that amount; and

(d) the name of the person making the payment.

(2) Once a month a record shall be prepared showing the amount of cash and cheques lodged in a bank in that month in respect of –

(a) bar supplies;

(b) subscriptions;

(c) the amounts mentioned in paragraph 15(1) – Functions;

(d) gaming machines;

(e) machines other than gaming machines;

(f) snooker tables;

(g) bingo and other games not falling within the remit of sub-paragraphs (2)(e) or (2)(f);

(h) interests on investments;

(i) grants; and

(j) any other income not covered in sub-paragraphs (2)(a) to (2)(i).

Summary of creditors

13.—(1) At least once per quarter, a record shall be prepared showing all sums due but not yet paid by the club –

(a) date on which the indebtedness was incurred; and

(b) amount due by the club.

Summary of debtors

14.—(1) At least once per quarter, a record shall be prepared showing all sums due to the club but not yet received, other than sums due in respect of subscriptions –

(a) date on which the indebtedness was incurred; and

(b) amount due to the club.

Functions

15.—(1) Any amount charged for entry to or attendance at a club function shall be fixed in advance by the committee or a person approved by the committee.

(2) Within fourteen days after the date of any function a report shall be prepared showing in respect of the function –

(a) the amount and nature of all sums received by the club (other than sums received on account of bar supplies);

(b) the amount and nature of any expenditure wholly attributable to that function; and

(c) the amount of the surplus of receipts over expenditure or expenditure over receipts.

Record of pay

16.—(1) The club shall ensure that records are maintained in respect of every payment to any person of pay, fees, honoraria or emoluments.

(2) The records shall include –

(a) the personal details such as name, address and national insurance number;

(b) the gross and net amount paid;

(c) the nature and extent of any deductions; and

(d) the service and period for which payment was made.

Bar staff

17.—(1) In the absence of automated till rolls for bar supplies, a record shall be kept showing the names of all persons engaged, whether or not for payment, in the supply of intoxicating liquor at the club.

Records of committee decisions

18.—(1) The committee shall record all decisions and approvals in the minutes of committee meetings.

(2) Where any provision requires any act to be approved or carried out by the committee that act may, in exceptional circumstances, be carried out by a member of the committee or by a person authorised in advance by the committee to act on its behalf.

(3) A person who acts in accordance with sub-paragraph (2) shall forthwith submit a report to the committee setting out the exceptional circumstances and the action taken.

Prices

19.—(1) The price of all goods or services supplied by the club shall be fixed in advance by the committee.

(2) A notice specifying the price of all intoxicating liquor supplied by the club shall be displayed in every part of the premises in which intoxicating liquor is supplied in such manner that it can readily be read by members.

Measures

20.—(1) The committee shall fix the measures in which the intoxicating liquor is supplied.

(2) A notice, specifying the measures so fixed, shall be displayed in every part of the premises in which intoxicating liquor is supplied in a position where it is readily visible to members.

Stock reports

21.—(1) Once a quarter, or more frequently if so decided in advance by the committee, a report shall be prepared in respect of quantity and value of bar stock supplied since the relevant date.

(2) The report prepared in accordance with sub-paragraph (1) shall contain –

(a) in respect of each type of bar stock item supplied –

(i) the quantity in stock at the opening date;

(ii) the quantity received in since that date;

(iii) the quantity returned to supplier or written off since that date;

(iv) the quantity of each item in stock at the closing date and total of the report as ascertained by a physical check;

(v) the quantity supplied since that date as calculated from the quantities stated in accordance with sub-paragraph (2)(a)(i) to (iv); and

(vi) the value of each type of bar stock item supplied since that date as calculated using the quantities stated in accordance with sub-paragraph (2)(a)(v) and the price of supply fixed by the committee.

(b) the total value, calculated in the same manner, of the bar stock supplied since the relevant date;

(c) the total monies lodged in a bank in respect of sub-paragraph (2)(b);

(d) any such discrepancy in excess of 2% of the total value of bar stock supplied stated in accordance with sub-paragraph (2)(b), or such lesser percentage as may be decided in advance by the committee, shall be treated as a system failure and should be investigated and reported on by a representative of the committee; and

(e) in this paragraph the ‘relevant date’ in relation to a report in respect of bar stock is the date of the last such report or where no such report has been prepared, the date of commencement of these regulations.

Bank reconciliation

22.—(1) Once per quarter, or more frequently if so decided in advance by the committee, a reconciliation report shall be prepared for each bank account held by the club of the cash and bank balances due to or by the club as shown on a statement or certificate of balance supplied by the bank with the balance as shown by the vouchers and records kept by the club.

Security of records

23.—(1) The committee shall take reasonable care to reduce the risk of loss of or damage to all records, reports or vouchers which the club is required to keep.

(2) Where any record is held on computer or other form of electronic storage a copy of that record shall be made at least once each week during which such storage has taken place.

(3) Any copy made in accordance with sub-paragraph (2) shall be kept securely at premises other than those at which the original record is kept.