Ссылки:

ИП ОХС от 6 мая 1964 ОРГПОЛИТИКА В ОТНОШЕНИИ БУХГАЛТЕРИИ

ИП ОХС от 28 янв. 1965 КАК СОХРАНЯТЬ КРЕДИТОСПОСОБНОСТЬ И ПЛАТЁЖЕСПОСОБНОСТЬ

(THIS HCO PL MODIFIES ANY OTHER EARLIER ISSUE WHICH MAY SEEM TO CONFLICT WITH IT.)--

ИП ОХС от 2 мар. 1965 ПОМЕЩЕНИЕ ЗАКАЗОВ НА ПРИОБРЕТЕНИЕ В ФАЙЛЫ

Cancels:

ИП ОХС от 4 марта 1965 I СЧЁТ ЗАРЕЗЕРВИРОВАННЫХ СРЕДСТВ

• BPL l July 72R CASH/BILLS AND ORG RESERVES

ИП ОХС от 1 марта 1966П Пересм. 14.02.91 ОРГАНИЗАЦИЯ АДМИНИСТРАТИВНОГО ОТДЕЛЕНИЯ, ЕГО ТЕОРИЯ И ЦЕЛЬ

References:

ИП ОХС от 3 мая 1966П Пересм. 02.02.91 РЕЗЕРВНЫЙ ФОНД

• HCO PL 30 Sept. 65 STATISTICS FOR DIVISIONS

ИП ОХС от 2 авг. 1966 I ИЗМЕНЕНИЕ СТАТИСТИКИ. СТАТИСТИКА РЕКОМЕНДАТЕЛЬНОГО СОВЕТА

ИП ОХС от 29 янв. 1971ПА Пересм. 02.02.91 Серия «Финансы», 1 БАНКОВСКИЕ АДМИНИСТРАТОРЫ ФЛАГА

ИП ОХС от 5 апр. 1979ПВ II Пересм. 14.02.91 Серия «ВНС», 6 НОВЫЙ СЧЁТ ВНС

(Revision of bills stat to be reported on the org OIC cable with first report for W/E 13 October 1983. Revised stat report takes the place of old stat on cable.)

The subject of the cash/bills statistic and how it is managed has been loaded with false data for years. It was even incorrectly assigned by others to the Treasury Division of the org as its GDS. The cash/bills statistic is the statistical indicator of org solvency. The solvency of an org has always been the responsibility of the org Executive Council. Cash/bills is correctly an org statistic that is an Exec Council statistic regardless of other statistics the individuals who are members of the Exec Council may have.

Для подсчёта статистики организации «Деньги, имеющиеся в наличии» должна использоваться следующая формула:

СУММА ДЕНЕГ НА БАНКОВСКОМ СЧЁТЕ В СООТВЕТСТВИИ С БАНКОВСКИМИ ВЫПИСКАМИ ЗА ПОСЛЕДНЮЮ НЕДЕЛЮ ПЛЮС ДЕНЬГИ, ИМЕЮЩИЕСЯ В НАЛИЧИИ СОГЛАСНО ОТЧЁТУ НА 2 ЧАСА ДНЯ В ЧЕТВЕРГ ТЕКУЩЕЙ НЕДЕЛИ.

The basic principle of financial management is a simple one:

Деньги, имеющиеся в наличии, подсчитываются по сверенным банковским выпискам.

INCOME MUST BE GREATER THAN OUTGO.

Деньги, имеющиеся в наличии, показанные на графике «Наличные – счета к оплате», – это деньги, сохранившиеся после предыдущих ассигнований (резервы организации) или ассигнований текущих. Те «Деньги, имеющиеся в наличии», которые отображаются на графике «Наличные – счета к оплате», должны существовать в действительности и должны быть теми реальными суммами, которые можно расходовать.

Other principles of financial management include: One cannot spend money unless he has it. Never contract bills or debts unless the money is immediately in sight to pay for them. Calculate all predictions necessary for financial security. Disseminate like mad and make money rapidly.

При подсчёте денег, имеющихся в наличии, не берутся в расчёт суммы на некоторых счетах, чтобы предотвратить появление ложного представления о финансовом положении организации. Это такие счета, как счёт зарезервированных средств, счёт совета по проверке претензий, счёт срочных выплат ВНС, счёт выплат наград за завершение услуг, счёт строительного фонда, фонд компенсации потерь и книжный счёт ОХС. Кроме того, счета БАФ не являются счетами организации и не учитываются при подсчёте денег, имеющихся в наличии.

So what is solvency? Solvency is only that condition where income exceeds outgo. Insolvency is only that condition where outgo exceeds income.

Статистика неоплаченных счетов организации подсчитывается по следующей формуле:

If one understands the simplicity of what solvency is, then the definition of the cash/bills statistic becomes immediately evident when one considers that this statistic is intended to measure the degree of solvency or insolvency which exists in the organization.

ОБЩАЯ СУММА ДОЛГОВ ОРГАНИЗАЦИИ ПЛЮС ПРЕВЫШЕНИЕ КРЕДИТА В БАНКЕ И ТЕКУЩИЕ ПЛАТЕЖИ, ОБУСЛОВЛЕННЫЕ ССУДАМИ ПОД ЗАЛОГ НЕДВИЖИМОСТИ (ипотекой), ВЫПЛАТАМИ ПО ПОКУПКАМ С ОПЛАТОЙ В РАССРОЧКУ, ВЫПЛАТАМИ ПО ССУДАМ И ПО ЗАКЛАДНЫМ, А ТАКЖЕ ПО ВЫКУПУ ЦЕННЫХ БУМАГ, НО НЕ САМИ ПОЛНЫЕ СУММЫ ИПОТЕКИ, ПОКУПОК, СДЕЛАННЫХ С ОПЛАТОЙ В РАССРОЧКУ, А ТАКЖЕ ЗАЙМОВ ИЛИ ЗАКЛАДНЫХ.

При подсчёте долгов организации было бы нереально складывать общие суммы ссуд под залог недвижимости, общие суммы выплат в рассрочку, все полные выплаты по ценным бумагам или закладным, поскольку от организации требуют осуществлять текущие платежи по этим долгам и выплаты в пенсионный фонд. На практике для подсчёта этой статистики может использоваться сводка счетов к оплате.

The term “CASH,” for the purpose of the cash/bills statistic, is actually “CASH ON HAND.” It is the gross cash figure which the org has in its accounts reconciled as of 2:00 p.m. Thursday. It does not include cash in the FBO accounts nor does it include the current week’s income, as the current week’s income will be with the FBO in his accounts. The amount which will be going into org accounts is determined by the allocation given by the FBO after 2:00 p.m. Thursday. Cash in the HCO Book Account is also not included as the HCO Book Account has its own cash/bills graph.

При составлении сводки счетов к оплате отдел расходов должен проверять папки на предмет наличия неоплаченных заказов на приобретение, на которые не получены счета от поставщика, и сообщать о них в ежемесячных сводках счетов к оплате. Сумма счетов к оплате рассчитывается для того самого банковского счёта, для которого делается расчёт денег, имеющихся в наличии.

The “CASH” figure includes the total reconciled balances in the Org Main Account and Org Reserves Account. Accounts such as the Service Completion Award Account, FSM Instant Payment Account and CVB Account are not included on the “CASH” figure as these are funds already considered committed even though in the case of the CVB Account it is intended that the money be salvaged. When a potential refund is salvaged, the funds are added into the org CGI in the week salvaged and so will raise the “CASH” figure and thus the staff payroll amount. (You will also have saved a being.) The “CASH” figure also does not include what had sometimes been known as “GO reserves” or the “GO Defense Fund.” (These funds were actually set up by a former DGF WW in an attempt to put under GO control funds from orgs that should have gone to SOR for the good of all.)

Единственное исключение при подсчёте статистик «Деньги, имеющиеся в наличии» и «Счета к оплате» относится к счёту зарезервированных средств. Если существует долг, который должен быть оплачен со счёта зарезервированных средств, но средства для оплаты этого долга не были положены на счёт, то сумма неоплаченного долга должна учитываться в статистике «счета к оплате», чтобы иметь представление о реальной картине финансового положения организации.

Неоплаченные счета – это полная сумма по сводкам счетов и выплатам за покупки. Это показывает реальную картину текущей задолженности.

The “BILLS” stat is actually “BILLS OWING.” It is defined as the total debt of the org, not including billings from management for management services (e.g. evals, programs, missions to the org and other management services which are paid for by the FBO from amounts over and above the allocation given to the org for its financial planning). It does include billings for staff training received on credit at higher orgs and promotional materials received from other orgs, as these are routine FP items and are paid from the allocation given by the FBO for use in FP.

The bills stat is computed based on the total accumulation of all monies owed by the org, except management billings as above, whether due in PT for payment or not. Thus one can see that regardless of whether a bill has been received or not, if the org is in any way committed to pay out funds it would have to be included.

Сумму по счетам к оплате, касающихся меж-организационных расчётов, необходимо сообщать как отдельную цифру. Эта цифра показывает общую сумму задолженности другим организациям, но в неё не включаются никакие выплаты управляющим организациям. Эта цифра не прибавляется к сумме НЕОПЛАЧЕННЫХ СЧЕТОВ, а сообщается отдельно и отображается на отдельном графике.

It is the FBO of the org that takes care of the payment of management billings, and these are included in his statistic of payments to central reserves. Just as the payment of these management billings is not included on the org’s bills paid statistic, the bills themselves are not included in the bills statistic.

Единственное, за что исполнительный совет несёт коллективную ответственность, – это соотношение «наличные – счета к оплате», резервы и реально существующие активы организации, а также за то, чтобы деятельность организации в целом была успешна.

The cash/bills statistic is reported each week on the org OIC cable.

Каждый исполнительный секретарь несёт ответственность за главные статистики своего отделения, и о нём судят по этим статистикам.

The figures reported are to be the totals as of 2:00 p.m. Thursday of the previous week, as it would delay the sending of the OIC cable to get done the necessary bank account reconciliations and bills calculations for the current week.

(Note: This procedure of reporting the cash/bills totals of the previous week is a temporary measure until such time as Treasury Divisions are sufficiently manned and functioning, and at that time this PL will be modified so that the org’s cash/bills statistic as reported on Thursday will be the cash /bills figures as of that same Thursday. In the meantime, however, the cash/bills figure that goes on Thursday’s OIC cable report is last week’s reconciled org cash and last week’s org bills owing.)

Точный подсчёт статистики «Наличные – счета к оплате» даёт истинную картину платёжеспособности организации. Строго соблюдая финансовую оргполитику, можно создать процветающую и богатую организацию.

The correct GDSes for the Treasury Division are as contained in HCO PL 30 September 1965, STATISTICS FOR DIVISIONS, OEC Vol 1, page 328. The statistic is dual: CREDIT COLLECTIONS VERSUS BILLS PAID. As covered in that PL “It will be seen that gross income is established by many in the org but collections as a special income is purely the Org Division’s.*1.Org Division is an earlier name for the Treasury Division. Bills paid require gross money in, so reflects the gross — no money in, no bills paid. This is a dual statistic which shows the industry of the division in general. It even touches materiel as no bills paid equals no supplies.”

These were the Treasury Division stats of old Saint Hill and are as valid now as they were then. When somebody made cash/bills the Treasury Division GDS, this gave Div Ills the same stat as that of the GO in 1966 when the GO had a finance function. It resulted in org Div Ills “being run” directly by the GO on a bypass of org executives. The end result of that has been a solvency situation still being untangled in some orgs as the cash/bills stat has been continually manipulated by trying to save orgs into solvency which has actually resulted in “saving” some into insolvency.

Any org executive or Finance terminal who knew his basics cold and applied them would have no trouble making an org solvent and prosperous.

The stable datums in handling org solvency are contained in HCO PLs going back to the 1950s. They are all in OEC Volume 3. The most basic stable datums are contained in HCO PL 28 January 1965, HOW TO MAINTAIN CREDIT STANDING AND SOLVENCY:

“The secret of solvency is

1. Make a lot of money. The way to do that in Scientology is covered in HCO Policy Letter of January 21, 1965, PROMOTION AND ORGANIZATION.*2.HCO Policy Letter 21 January 1965, PROMOTION AND ORGANIZATION, was revised 5 April 1965 and titled VITAL DATA ON PROMOTION and can be found in OEC Volume 2.

2. Spend less than you make. That’s covered by having a good PO system and alert financial management.

3. Make it before you have to spend it.

4. Gather bit by bit a cushion of cash to fall back on and don’t ever fall back on it.

5. Keep your credit excellent as a second cushion.

6. Refuse to spend reserves. Make more money to meet the emergency instead. (It’s usually quicker to make it than to dig it out of old hiding places. Never borrow to pay bills. It’s less trouble just to make the money.)

7. Realize that collective thought regarding finance is just bank and that bank is dead against the creation of anything good and all for eating up everything that exists. Thus financial planning and control is an individual job, is often contrary to group demands and succeeds only when the individual handling it can rise superior to the group. A tame dog financial manager, trailing along behind the group, yessing everything, will always make the group insolvent. The person you put in charge of financial management should be able to say ‘No!’ no matter how popular a silly ‘Yes’ would be. The financial manager is not there to buy his own popularity with org funds.”

The cash/bills statistic measures org solvency. Therefore its calculation must show the ACTUAL state of solvency. Others in the past sought to manipulate it to show an “up statistic” for their own false status.

Correctly assigning cash/bills as an org statistic to the org’s Executive Council shows the degree of competence of those executives and giving the Treasury Division their correct GDSes puts them at cause over the statistics they actually control and can be managed by.

With these statistics correctly assigned and properly managed, the financial prosperity of orgs is assured.

Good luck!