Child Fund Australia: A Detailed Essay On Working

About Child Fund Australia

Question:

It's a case study for a business or non profit organisation such as schools ,churches or any other type of non profit organisation.attached are the screenshots of format on which it should be.what to include and what to write. 
 

This report shall contain a detailed account of the working of a nonprofit organization that operates in Australia. The report shall discuss in detail the working of the nonprofit organization and the legal structure that determines the operation of work of the nonprofit organization. The Australian nonprofit company that is chosen here is Child Fund in Australia. The organization aims at providing protection to children who are afflicted with poverty having bad health conditions.

Child Fund Australia is a nonprofit and independent organization that aims for reducing poverty in children, especially in the developing world. The company works in collaboration with the children and their communities to create a long term community effect in the development of children and promotion of child rights[1]. Their aim is to make every child in Australia safe, educated and happy. Child Fund works with local partners such as Myanmar, Papua New Guinea Island and Cambodia. The implementation of their program is conducted through government donations, funds and charity. Child Fund Australia is a member of Child Fund Alliance. This organization has a network of 11 organizations assisting more than 14 million children in more than 63 countries[2].

Child Fund Australia was started by an American humanitarian named Calvitt Clarke. In the year 1937, the invasion of Japan into China resulted in the Second Sino Japanese War in Asia. This war caused many destruction and damage to the families and children of people and it was during the time of war that Clarke decided to take action in support of granting relief to people and their families[3]. Clarke launched a program where he wanted from people nationwide funds to support his program. In fact, Clarke also used his money for the support and development of the families at the time of war. Hence, the China’s Children Fund (CCF) was established in the year 1938.  The organization made their first contribution of funds of 2000 dollars to support the local people of China.

Nigel joined Child Fund as a CEO in the year 2006. Since the time she joined she has taken care of child focused development program in Cambodia, Papua and Vietnam. She has been continuously involved in the development and aid of children through Child Fund Australia. The leadership team of Child Fund Australia comprises of Diana Mason, Lynne Joseph, Bandula Gonsalkorale and Xavier Hennekinne. The Board members comprises of Mary Latham, Gaye Hart HM, Michael Rose AO, Belinda Lucas, Jo Thomson, Yassmin Abdel Magied, Michael Pain, Justine Richardson, Jo Brennan, David Shortland, Carolyn Hardy and Richard Moore. The ambassadors comprises of The Hon Tom Fischer AC, Julie Goodwin, Frankie J Holden, Michelle Pettigrove, Lynne McGranger, Mark and Rachel Beretta and Danielle Cormack[4]. 

It is the belief of Child Fund that every child has the right not to live in poverty and hence the Programs of Child Fund aim to make improvements in the lives of children. The Child Fund Australia has delivered real, long lasting and tangible improvements to the lives of children. Child Fund reduces the poverty of children by providing children with assets such as education, food, shelter and security. Secondly, Child Fund strengthens the position of children, by decreasing the risks of children and by giving them proper relief at the time when there is economic disaster. Child Fund focuses on intensifying the voice of children this means that children should have the right to be heard and the organization focuses on expression of their views.

History of Child Fund Australia

The communities that are involved in the working of Child Fund are between the ages of 10 to 12 years. The programs are designed by the members of the organization in consultation with the parents, children and governments. Working collectively as part of the community has allowed them to improve health, livelihood and education of children. Typical activities of the organization include equipping schools, teacher, health trainer, worker and training management of common childhood diseases[5]. Additionally, other activities include immunization programs, development of proper systems, health and hygiene system, programs for the prevention of HIV and AIDS,  building capacity for the personnel of government, improved management of livestock, diversification of crop, vocational training of youth and distribution of important materials. Child Fund responds rapidly at the time of humanitarian crisis and it is for this reason that the organization is regarded as one of the most helpful organization in Australia for protecting the needs of the children.

The Child Fund Australia has no specific segment for its customers as it is a nonprofit organization. Hence there is no explicit need of knowing and determining their customers. The customers of Child Fund include children who are in poverty and need a change in their living conditions. There is no explicit list that defines the customers of this organization. However, one may consider their stakeholders as customers and the rules of customer ship may be applied to their stakeholders as well. Examples of stakeholders include employees, shareholders and stakeholders of the company[6].

It is the responsibility of the company to maintain a proper book of account of their affairs. Child Fund also maintains the book of account of its affairs. The following tasks are performed while conducting the audit of Child Fund:

• The auditor revises the memorandum for knowing the activities of the company
• The auditor checks whether the organization received any grant from the foreign institutions or not and if yes then the auditor has to see whether it complied with the financial rules of Australia or not.
• The Auditor has to check the grant from the government and see that proper account is maintained in relation to such grants.
• The auditor has to check the donations received and see how the donations are used.
• The auditor has to check the assets of the company and check the transfer of property concerning the asset of the company[7]. 

The CFO of the Company issues the financial report of the company every year. The financial report of the year 2015 stated the revenue of Child Fund of 252 million dollars. Supplementing the support of the company’s donors and sponsors many organizations have joined Child Fund with the aim of reaching their full potential. Additionally, Child Fund continues to respond to the changing needs of the community[8]. Child Fund has collaborated with their local partner and has rebuilt houses for people who have lost their families in the earthquake of Guatemala. Child Fund provided blankets and food to victims in Ethiopia and Mozambique.

Child Fund has identified many gender and disability issues that required special attention and the organization is committed in mainstreaming the disabilities. Child Fund believes that every child should be given the opportunity to develop their physical and intellectual ability. However, Child Fund is an independent organization and is not related to any kind of religion, region or caste. Child Fund is not affiliated with any political party. Promotion of any political party or religious section is not part of their funding or implementation program. Child Fund also works at aiming the sustainable growth of the environment. Sustainable development means growth in terms of social, economic, legal and political issues. The local capacity and sustainability issues are linked with one another. Child Fund knows the fact that non compliance to environmental or social issues may attract penalty that shall be payable by Child Fund. The business name of the company is Child Fund located at Level 8, 162 Goulburn Street, Surry Hills NSW 2010. The ACN number of Child Fund is 002 885 761 and the ABN Number is 79 002 885 761[9].

Leadership Team and Board Members

The partners and the field staff that carry out the projects ensure that they are working fine and well. The project staff members summarize the working of each project by documenting the processes involved in each of the projects. In the year 2011 and 2012 Child Fund, Australia, defined a set of Standard Outputs which were applicable across the organization. Output standards refers to the process that are tangible and easy to calculate and it helps in determining the results of the activities and it helps in giving proper solution to those problems identified. Child Fund conducts regular reviews of the projects that are conducted. Smaller projects are assessed internally[10].

Tax is deductible for gifts and donations that have obtained the status of deductible gift recipients (DGRs). Child Fund receives gifts and donations from sponsors and such things are taxable as part of the Australian Tax Law[11]. Tax is calculated on the gifts in which claim can be made. Tax is deducted for the income year in which donation is made. No member of the Child Fund can claim personal interest over the donation or gift that is given to the organization for helping the children in need[12]. 

Non Governmental Organizations such as the Child Fund is established not for making personal profits for the members of the company. The main aim of such organizations is providing benefit to the community and not for making personal profits out of it[13]. A good nongovernmental organization is the one that facilitates the completion of their mission and aim. The success of a nongovernmental organization depends wholly on the completion and fulfillment of their aims and this is how one can assess the success of the company. The shareholders or the stakeholders are also liable towards the organization for their role and participation. Child Fund holds regular assessment of their shareholders role and responsibility[14]. 

Conclusion:

Child Fund Australia is one of the best organizations in Australia that aims at protecting the lives of young children. Calvitt Clarke established the nongovernmental organization on humanitarian grounds. The report covers all the major issues that determine the working of an organization such as the structure of the company, activities of the company, mission and vision of the company. Additionally, the report also contains a detailed discussion on the financial reports and audit requirements of the company and the processes in which the company can hold their stakeholder and stakeholder responsible for certain acts or activities. The report has stated the working of a nonprofit organization and how a nonprofit organization can achieve their goals successfully without interruption. However, the company should focus more on the accountability of the shareholders of the company.  

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[1] Hanrahan, Pamela F., Ian Ramsay, and Geofrey P. Stapledon. "Commercial applications of company law." COMMERCIAL APPLICATIONS OF COMPANY LAW, CCH Australia Ltd, (2013).