透明度, 的, 慈善

抽刀斷水

網上慈善評級機構明施慎選（iDonate）審核約2,000間根據《稅務條例》第88條登記、獲豁免交稅的慈善機構財務報告，揭示不少機構質素良莠不齊，透明度不足，管理也有漏洞，包括身為慈善團體的董事竟收取袍金，涉嫌違反稅務條例相關規管指引；有董事獲免息免擔保借取慈善團體的金錢；亦有慈善團體拿取大筆資金作高風險投資等。好心捐錢，隨時中飽了不良分子的私囊。

記者：謝明明、林浚川

香港聯合佈道事工：2010至2011年度收入只有10.7萬元，但支出27.6萬元，其中董事袍金佔八成，達22.4萬元。《爽報》直擊該機構報稱的地址新蒲崗一工廈閣樓，大廈保安員指，有教會曾租用上址，但已搬走多年。記者發現單位門牌有「導航者福音協會」字樣。記者致電該協會，女職員拒絕回應該協會與「香港聯合佈道事工」是否有關連，「我哋唔接受你採訪，冇必要答你」，着記者留下聯絡電話，但截稿前未有回覆。

國度禾場事工有限公司：2009至2010年度收入近340萬元，支出有247.5萬元，當中49.1萬元為董事袍金。記者到該機構報稱的屯門栢麗廣場辦公室，發現招牌寫上「基督恩典教會」，負責接待的女士聽到查詢董事袍金隨即一呆，稱負責人正在開會，着記者留下卡片稍後回覆，並請記者離開，之後隨即關上大門，至截稿前未有回覆。

靈鷲山佛教教團：2009至2010年度有537.3萬元收入，支出有471.1萬元，其中5.6萬元為董事袍金。該機構接受《爽報》查詢否認收取董事袍金，向會計師查問後發現會計師誤將籌款支出列作董事袍金，已更正資料。

Bhaktibedanta Books：2009年收入16.4萬元，但董事卻向機構免息免擔保借款53.7萬元，年度結算時董事尚欠機構27.6萬元。《爽報》記者到位於尖沙嘴漆咸道海景大廈該機構辦事處，一名身穿傳統印度服飾的港人李小姐稱，該機構負責製作和印刷刊物，提及董事借款，她即說：「呢啲問題我答唔到你，要搵另一位代表答你。」但截稿前未有回覆。

[抽註：應Nyema（Hong Kong）Association要求刪去部分內文]。記者到Nyema報稱位於中環的辦公室，「水牌」顯示為「鮑文宜律師行」，女職員指Nyema負責人不在，着記者留下名片。至截稿前仍未回覆。

慈航淨院：2010至2011年度有1.16億元收入；但動用1.4億元作金融投資，除近1.2億元信託基金外，尚有1,855萬元股票及147.2萬元資產掛鉤票據（ELN）等，實際獲利只有366.4萬元；另有4.13億元投資物業；整體支出僅681萬元，明施慎選認為該機構應多將款項用於慈善用途。

《爽報》記者到位於大圍的慈航淨院了解，職員稱，法師不願接見外人，記者道明來意，該職員說：「啲錢係好耐以前啲法師留落嚟，我哋近年根本好少收捐款，不過我打工都唔應該講咁多。」
記者聯絡該院佛學課程負責人李先生，報稱是該院義工的他表示對賬目一無所知，但強調該院「向來分文不收，百份百係非牟利」，他表示會轉告負責人回覆記者，但截稿前未有回覆。

亞洲癌症研究基金會：2010年籌款收入近170萬元，但支出近264萬元，當中郵寄支出高達144.8萬元，研究經費支出則有75.8萬元。該會回應稱，144.8萬元郵寄支出包括向直銷公司購買捐助者資料及籌款信件，以及郵寄普及性防癌訊息資料。

亞洲善待動物組織：2009至2010年度籌得327.7萬元善款，但支出卻有364.2萬元，其中顧問費達230萬元，佔支出63.2%。該組織回應稱，這筆顧問費是海外員工的薪酬，基於稅務安排，才列為顧問費，強調一直善用善款，並無大花筒。

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http://www.sharpdaily.hk/article/news/20120719/113526

抽刀斷水

收到電郵如下：

from:		Doreen Bough <[email protected]>
reply-to:		Doreen Bough <[email protected]>
to:		"[email protected]" <[email protected]>
date:		Sat, Aug 3, 2013 at 6:56 AM
subject:		Please read this and reply

Nyema (Hong Kong) Association Ltd


關於您微博 (blog)中的某些負面評論，我已於2013年7月9及15日電郵給您，並向您提供了必要的文件及收據，以證明2010年9月29日銀行賬戶中的$223,000提款並非借款，而是於2010年9月30日匯往中國的捐款。非常遺憾的是，會計師行在錯置匯款收據之後，又未經向相關董事查證確認、或要求查閱與批准借款的董事會議記錄，即將這筆銀行提款誤記為借款。鑑於 Nyema (Hong Kong) Association Ltd.一貫運作中從未有過任何不當行為, 並相信已審核報告中亦是如此反映，兩位董事未經詳細審閱即行簽署了2010年度已審核財務報告。他們從未預料會計師行會未經知會客戶即自行編造出這樣的賬項。




在截至2011年12月31日已審核財務報告的賬項註釋中，核計師對這個嚴重錯誤做出以下聲明：


“Retrospective Restatement of Error

There was a donation to Ron Go Pal Chen Shidup Chokor Ling Monastery  totalling RMB189,550 on 10 October 2010 by the Association. Due to the mislaid of such receipt by the Association’s accounting team, the said donation was not recognized in the year 2010.  Now this donation receipt was found in the 2011 audit  and as it related to the last year auditing and thus be adjusted accordingly.”

我已要求您刪除微博中的相關內容或做出更正，但您並未有任何行動。相信您現已充分了解到微博中提及的這個消息是完全不符合事實的，並且這個不實消息正在對 Nyema(Hong Kong) Association Ltd., 鮑文宜及鮑文宜律師行的名譽造成嚴重損害。如果您繼續維持微博現有內容而不做出更正，我們將認為您的文章可能構
成誹謗，而此種誹謗亦可能成為我們採取相應民事訴訟行動的理由。




Nyema (Hong Kong)已向iDonate提供解釋，以下直接引述他們網址上的最新評論。http://www.theidonate.com/charityindex/Nyema 或http://www.theidonate.com/en/charityindex/Nyema  (in English)

NYEMA (HONG KONG) ASSOCIATION

分數求分


01/01/2011 - 31/12/2011

(2011)
主要收入來源是捐款，約$70萬元。
未有公開籌款活動，未知籌款效益。項目費用，員工薪酬和行政費用佔總支出約82%，0%和17%。顯示大部分資金用於捐款項目(~$15萬元）。
董事鮑文宜律師傳來最新的核數報告，並指出去年的董事貸款屬會計失誤，實質董事從未接觸該筆款項。當時，由於會計師未找到內地捐款的收據，所以暫列為董事貸款，並未有註明性質。鮑律師亦附上文件(詳情請按這裡，證明於2010年10月捐款人民幣189,550。款項未借予董事。

(2010)
規模極小，兼沒有營運活動，估計是睡眠戶。是年捐款約有$44,000。沒有項目費用或其它營運支出，全年僅有約$3,000的行政費用。本來持有約$220,000的現金，卻都無條件、無利息、無抵押兼無還款期地借給董事，就似機構被掏空一般。截至年底，僅持有約$2,000現金。網站說明機構歷史，並列出截至2007年的項目資訊。


(2011)
已傳來最新的核數報告，並交代關於董事借貸的誤會，且附上文件(https://docs.google.com/file/d/0B6VLN9gbeyJvX0ozaDJHeHFpRlk/edit?usp=sharing），顯示善款於2010年10月捐給內地的機構。

(2010)
向公眾交代董事借貸的原因和還款期


English version of above email

I have written to you previously on July 9 and 15, 2013 regarding some negative comments in your blog and provided you with the necessary documents and receipts to support that the withdrawal of $223,000 from the bank account on 29 September 2010 was never a loan, but was donation money remitted to China on 30 September 2010. It was very unfortunate that the accounting firm, having misplaced the remittance receipt, mis-classified the bank withdrawal as a loan, without even confirming with the director so erroneously named or asking for a board minute approving the loan.  The two directors, fully aware that there was no improper conduct at all times, signed the 2010 Audited Financial Statement without reading it carefully, trusting that it would be correctly reflected.  It never occurred to them that the accounting firm would invent such a journal entry and did not even bring it to the attention of ourselves, their clients.

This grave error has now been rectified in the 2011 Audited Financial Statement.  Below is the auditor's statement in the 2011 Financial Statement.


“Retrospective Restatement of Error

There was a donation to Ron Go Pal Chen Shidup Chokor Ling Monastery  totalling RMB189,550 on 10 October 2010 by the Association. Due to the mislaid of such receipt by the Association’s accounting team, the said donation was not recognized in the year 2010.  Now this donation receipt was found in the 2011 audit  and as it related to the last year auditing and thus be adjusted accordingly.”

I have requested you to remove or make a correction in your blog but my requests have been ignored.   Now that you know this piece of information is blatantly untrue and it is doing harm to Nyema (Hong Kong) Association Ltd., myself and Bough & Co., Solicitors, by your continuing to uphold it and not
correcting your blog, we are of the view that your writing,as it is,may constitute libel and is actionable in a civil court.


iDonate has posted their 2011 analysis of Nyema (Hong Kong) on their website.  Please refer to:


http://www.theidonate.com/charityindex/Nyema (in Chinese)
http://www.theidonate.com/en/charityindex/Nyema  (in English)



Please telephone me at 2877 6161 should you wish further information.


I look forward to hearing from you, by either email or telephone in the next seven days.


Yours sincerely,
A.M. Bough
Director,
Nyema (Hong Kong) Association Ltd.

www

糊塗賬也只是裝糊塗

Dear Sir/Madam,

Reference is made to your report concerning a loan of $220,000 to myself, as Director of NYEMA (Hong Kong) Association Limited (referred to hereunder as the organsiation).

It was extremely unfortunate that this was a grave mistake made by the auditors of the organization in the 2010 Audited Financial Statements and it has now been rectified in the  2011 Audited Financial Statements.

The undersigned has never borrowed money from the organization and there is no money due from me to the organization at any time.

The grave error was unfortunately caused by the misplacement of a donation remittance receipt dated 30 September 2010 made to Ron Go Pal Chen Shipup Chokor Ling Monastery in Tibet, and due to the time constraint, it was thus erroneously reported in the Statement.  Not finding the remittance receipt supporting this withdrawal from the bank account on 29 September 2010, the accountants erroneously treated it as a Director’s Loan without first confirming this with the Director erroneously named. The two directors signing the Audited Statements did not spot the mistake.  Being fully aware there was no improper conduct at all times in the operations of the organization, and trusting that this was so reflected in the Audited Statement, the directors did not read carefully and signed.


I have in my possession the following documents which can be made to you by email or ordinary post as it is not possible to attach it here.   Please either give another email address where attachments can be sent, or your postal address.

1.        Letter from NYEMA (Hong Kong) to their accountants, Tact Management Ltd.  dated  31 May 2013,  pointing out the mistake.

2.        Letter from Tact Management dated 18 June 2013 , confirming that the error made by them arose as a result of misfiling of the relative supporting document for withdrawal of $223,000 from the bank account.  It is also clarified that that I have never borrowed money from the organization and no money is due from me.

3.        Remittance receipt of HK$223,000 (or RMB189,550) made on 30 September 2010.

4.        Donation Receipt from beneficiary Ron Go Pal Chen Shipup Chokor Ling Monastery for RMB 189,550 on 10 October 2010.

5.        Letters of gratitude from certain Tibetan children studying in China who were beneficiaries of this donation.  They also enclosed photographs of themselves and gave the names of the schools attended.  These letters are dated September and October 2011 respectively.

6.        Notes to Audited Financial Statement ending 31 December 2011, declared by the auditor which inter-alia says:

“Retrospective Restatement of Error

  There was a donation to Ron Go Pal Chen Shidup Chokor Ling Monastery  totalling RMB189,550 on 10 October 2010 by the Association. Due to the mislaid of such receipt by the Association’s accounting team, the said donation was not recognized in the year 2010.  Now this donation receipt was found in the 2011 audit  and as it related to the last year auditing and thus be adjusted accordingly.”

Since you now have knowledge that this grave error of a non-existent Director’s Loan  in the 2010 Audited Financial Statement is now rectified in the 2011 Audited Financial Statement,   please remove this negative comment in your blog.  At any time since the establishment of this organization, no money has been touched by the directors for their personal use.  We will also be pleased to show you the originals of the above mentioned documents and answer any questions you may have.  
We are a bona fide charity and I would urge you to give urgent attention to this matter.  There is no wrongdoing at all times in the financial transactions of NYEMA (Hong Kong) Association Ltd. As mentioned already, it was extremely unfortunate that the two directors did not spot the auditors’ mistake in signing the accounts.  This gave rise to negative reports.  Please feel free to call me anytime at 2877 6161 for further clarifications or questions.

Yours sincerely,
Michael Bough
Director
Nyema (Hong Kong) Association Ltd.

ali

仲有捧住善款箱嘅骗子，满街都是！骗人善心！