Finance PacksREVISED AND REISSUED 27 OCTOBER 1982

(This HCO PL was originally issued in HCO PL form adopted by the Board of Directors and later revised and reissued incorrectly as a BPL. It is now reissued at the request of the Church of Scientology International in full with minor updating and has the full authority of policy.)

Added to FBO duties are a. Income demand

b Tracing and summarizing of present and past income sources of the org for the org.

He does this from actual invoices and promotion returns and accounts collectable

files.As a routine activity, he searches old records and invoices and files to detect and revive any past income sources no longer current, as well as summarizing current income.

Results are presented to the Exec Council and Ad Council by the FBO.

None of this relieves the Registrar or Ad Council or Exec Council or Div 3 of responsibility for income and collections.

Ad Council also has copies of its departmental income sheets, posted weekly by dept heads against service department copies of invoices.

Ad Council statement of projected future income, which it presents to Exec Council, can now be based on a planned increase of actual past and current products and income sources and promotion successes and new income planned.

The planning by which the projected income is to be made is expressed in the FP.

An FP body and its FBO must know its products and income sources cold to be able to plan at all and to make the projected income materialize.

An FP body that can project expected income with reality and can produce an FP that will obtain increased org products and the projected income amount sensibly and realistically will have no trouble with finance authorities.

An FP body that cannot do this will have endless trouble with finance authorities

These are provided Ad Council and Exec Council by the FBO prior to financial planning. The presentation is in figures and is factual, not opinion.

Copies of such FBO reports are sent to the Continental and Int Finance Offices and to Flag Data Bureau. Ad Council and Exec Council now have a basis on which to plan projected future income with reality.

When the org is really making the money and can project still more with a good FP realistically planned, the FBO must take this into account in allocating for items of image and facility improvement which may not directly cause income increase but which were earned by high production and high income.

The amount of an FP is of less concern to the FBO than an increased allocation- production ratio.

Activities (orgs) that have no direct expectancy of income are put in a cap-in-hand status and demand is made to produce income and meanwhile here’s a bare necessity handout. The FBO tries to get more in from the activity than he gives out by considerable.

The FBO is the final FP authority and, as such, arbitrates on any disagreements or disputes in the FP.

Adjudication is based on current income and the reality of projected future income and the sensible and realistic planning of the expenditure that will result in that amount of gross income which has been projected.

Any staff member who feels that the use of the org allocation is incorrect may appeal directly to the FBO on the matter per HCO PL 4 Sept. 7IRA, FP AND NECESSITIES and where dissatisfied with the result of the appeal may take his appeal to the Cont FBO or FBO Int per that PL.