2 - Section 51 Manual

FWC Accountants & Auditors

(Registration number: PARTNERSHIP)

Manual in terms of section 51 of the

Promotion of Access to Information Act, 2 of 2000

Promotion of Access to Information Act, 2 of 2000 (The Act)

Section 51 Manual of FWC Accountants & Auditors (Registration number: PARTNERSHIP)

1.Contact particulars

Head of business:AM FourieInformation officer:AM Fourie

Postal address:PO Box 1052Physical address:Unit 45 Willowbrook Office

HoneydewPark

Van Hoof Street

2040Willowbrook, 1724

Telephone number:011 958 0702Fax number:011 958 0729

E-mail address:info@fwcaccountants.co.za

Website:www.fwcaccountants.co.za

2.Introduction

Chartered Accountant & Audit Firm - Firm Registration number 957135

3.Guide in terms of section 10 of The Act

Any person who wishes to exercise any right contemplated in The Act may obtain a copy of the information guide issued by the Human Rights Commission in all official languages, from the Human Rights Commission, tel (011) 887-3600.

4.Facilitation of a request for access to information

Information which is not readily available as indicated in this manual, may be requested in accordance with the procedure prescribed in terms of the Act. Copies of the prescribed forms to be completed for submitting a request, are available from FWC Accountants & Auditors.

5.Information available in terms of other legislation

Information is available in terms of certain provisions of the following legislation:

5.1Administration of Estates Act 66 of 1965

5.2Auditing Profession Act 26 of 2005

5.3BBBEE Act 53 of 2003

5.4Compensation for Occupational Injuries and Health Diseases Act 130 of 1993

5.5Consumer Protection Act 68 of 2008

5.6Electronic Communications and Transactions Act 25 of 2002

5.7Employment Equity Act 55 of 1998

5.8Income Tax Act 58 of 1962

5.9Labour Relations Act 66 of 1995

5.10Promotion of Access to Information Act 2 of 2000

5.11Skills Development Levies Act 9 of 1999

5.12Skills Development Act 97 of 1998

5.13Unemployment Contributions Act 4 of 2002

5.14Unemployment Insurance Act 63 of 2001

5.15Value Added Tax Act 89 of 1991

6.Information automatically available

The following categories of records are automatically available for inspection, purchase or photocopying:

6.1Newsletters

6.2Pamphlets / Brochures

6.3Posters

6.4Pricelists

6.5Marketing and promotional material

6.6www.fwcaccountants.co.za

7.Information available in terms of The Act

The subjects on which the business holds records and the categories on each subject are as listed below. Please note that a requestor is not automatically allowed access to these records and that access to them may or must be refused in accordance with section 62 to 69 of The Act.

7.1Accounting records

7.1.1Annual financial statements and working papers

7.1.2General ledger

7.1.3Subsidiary ledgers (receivables, payables, etc.)

7.1.4Bank statements, cheque books, cheques

7.1.5Customer and supplier statements and invoices

7.1.6Deposit slips

7.1.7Cash books and petty cash books

7.1.8Fixed asset register

7.1.9VAT returns

7.1.10Lease or instalment sale agreements

7.1.11Budgets and business plans

7.1.12Insurance records

7.1.13Compiler's reports

7.1.14Systems documentation

7.1.15Capital expenditure

7.1.16Credit agreements

7.1.17Record of assets

7.1.18Record of liabilities

7.1.19Record of loans to related parties

7.1.20Record of liabilities and obligations

7.1.21Record of revenue

7.1.22Record of expenses

7.2Health and Safety

7.2.1Register, record of earnings, time worked, payment and particulars of all employees

7.2.2Emergency response plans

7.2.3Employee public health emergency action plans

7.2.4Records of incident reported at work

7.3Information Technology

7.3.1Agreements

7.3.2Capacity and utilisation of current systems

7.3.3Client database

7.3.4Disaster recovery processes and procedures

7.3.5Hardware

7.3.6Internet

7.3.7Licenses

7.3.8Systems support, programming and development

7.3.9LAN Installations

7.3.10Operating systems

7.3.11Software packages

7.3.12Telephone exchange equipment

7.3.13Telephone lines, leased lines and data lines

7.4Insurance

7.4.1Claim records

7.4.2Details of coverage, limits and insurers

7.4.3Insurance policies

7.5Intellectual Property

7.5.1Agreements relating to intellectual property, e.g. license agreements, secrecy agreements, research and development agreements, use agreements, joint venture agreements and joint development agreements.

7.6Legal, Agreements and Contracts

7.6.1Acquisition or disposal documentation

7.6.2Agreements with contractors, suppliers and clients

7.6.3Agreements with customers

7.6.4Agreements with shareholders, officers or directors

7.6.5Joint venture agreements, partnership agreements, participation, franchise, co-marketing, co-promotion or other alliance agreements

7.6.6Material agreements relating to provision of services or materials

7.6.7Contracts, including lease agreements and finance agreements

7.6.8Restraint agreements

7.6.9Electronic communications - Personal information and the purpose for which the data was collected

7.6.10Electronic communications - Record of any third party to whom the information was disclosed

7.6.11Electronic communications - All personal data which has become obsolete

7.6.12Consumer Protection Act - disclosure by intermediary: information provided to a consumer

7.6.13Consumer Protection Act - disclosure by intermediary: conflict of interest

7.6.14Consumer Protection Act - disclosure by intermediary: record of advise and basis on which it was given

7.6.15Consumer Protection Act - disclosure by intermediary: written instructions to consumer

7.7Personnel Records

7.7.1Arbitration awards

7.7.2Attendance register

7.7.3Bargaining Council documents

7.7.4Collective agreements

7.7.5Disability schemes

7.7.6Disciplinary records

7.7.7Employee evaluation and performance records

7.7.8Employee information records

7.7.9Employee loans

7.7.10Employee remuneration

7.7.11Employment applications

7.7.12Employee date of birth

7.7.13Employment contracts

7.7.14Employment equity plan

7.7.15Expense accounts

7.7.16Health and safety records

7.7.17Incentive schemes

7.7.18IRP 5 and IT 3 certificates

7.7.19Letters of appointment

7.7.20Leave applications

7.7.21Maternity leave policy

7.7.22Medical aid records

7.7.23Name and occupation of each employee

7.7.24Organisational design

7.7.25Payroll

7.7.26Particulars of each employee

7.7.27Personnel file

7.7.28Policies and procedures

7.7.29Recruitment and appointments

7.7.30Relocation policy

7.7.31Salary and wage registers

7.7.32Salary slips and wage records

7.7.33Staff loan schemes

7.7.34Staff records after employment

7.7.35Study assistance schemes

7.7.36Time records

7.7.37Training and development

7.7.38UIF, PAYE and SDL returns

7.7.39Workmen's Compensation documents

7.8Sales and Marketing

7.8.1Brochures, newsletters and marketing material

7.8.2Customers

7.8.3Media releases

7.8.4Products

7.8.5Public relations policies and procedures

7.8.6Service and product information

7.9Tax

7.9.1Records relating to taxable gain or assessed capital loss

7.9.2VAT documents

7.9.3Documentary proof substantiating the zero rating of supplies

8.Requesting procedures

A person who wants access to the records must complete the necessary request form, that is available at the offices of FWC Accountants & Auditors, or can be accessed on www.sahrc.org.za. The completed request form must be sent to the address or fax number provided in this manual, and marked for the attention of the Information Officer.

9.Availability of the Manual

Copies of this manual are available for inspection, free of charge, at the offices of FWC Accountants & Auditors, from the South African Human Rights Commission and at www.fwcaccountants.co.za.