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Studi Kasus: Perumahan bagi para pemuda (youths)
Organizational backgrounds
A small non-profit organization that provides housing for youths with
revenues of approximately $700,000. The organization also provides
counseling and offers other services to assist the youths.
There are 2 funding agreements with the Municipality
a. for purposes of the housing operations and
b. for community development.
The funding agreements are signed annually. Any excess funding at the
end of the Organizations fiscal year-end has to be repaid to the
Municipality. The agreements stipulate that an annual financial
statements audit is required.
Youths are charged for housing and there is a nominal fee for the other
services
It hires 2 paid staff members: a housing manager and community
development worker.
The Board of Directors is made up of 6 members from the community.
Members have varying degrees of expertise such as social worker,
fundraising, operations manager, teacher, nursing and a computer
programmer.
The case
The contracted bookkeeper moved down south two months ago. The
Organization just hired a new housing manager, Lidya. Lidya has limited
experience in overseeing the operations of a housing organization. Several
years ago Lidya took a bookkeeping course and has told the Board of
Directors that she could also do the bookkeeping. Lidya did not inform the
Board of Directors that she does not have experience with the Organizations
accounting system.
Since the bookkeepers position has been vacant for several months
the Organizations receivables have increased. In addition, during the recent
months the Organization has not been operating at capacity.
The Organization accepts cash for rents payments and Lidya keeps the
cash in the offices top desk drawer until she is able to deposit it to the bank.
Lidya makes two deposits a month.