•財務監督可增進計劃品質，保證扶輪基金會的信譽、以及鼓勵扶輪社員全程參與計劃。同意對獎助金做仔細的監督是所有獎助金頒獎的條件。遵守負責任的財務作法可保證所有經費最後都能使需要的人受惠。

Financial stewardship improves project quality, ensures TRF’s credibility, and encourages Rotarian participation throughout the life of a project. Agreeing to provide scrupulous stewardship of grant funds is a condition of all grant awards. Following responsible financial practices ensures that all project funds ultimately benefit those in need.

扶輪基金會必須倚靠捐獻者的善心及慷慨解囊—謹慎的財務管理可以維繫這些支持者的信心。如果捐獻者不相信基金會有能力聰明地頒發獎助金，或不相信扶輪社或地區有能力善加利用經費，基金會的信譽就會面臨考驗。結果，捐獻給扶輪社及地區的捐款將會減少。

TRF depends upon the goodwill and generosity of its donors — careful financial management sustains the confidence of these donors. TRF’s credibility is at risk if donors do not have faith in its ability to wisely grant funds or the ability of Rotary clubs or districts to wisely use them. Contributions received to support club and district projects could decrease as a result.

提供獎助金報告是財務監督的要素之一，不僅可支持基金會繼續「在世界行善」的努力，更讓基金會能對美國國內稅務署保持其慈善、非營利、免稅資格。此一資格之承認要求基金會記錄奇獎助金如何用來協助慈善計劃；因此扶輪社及地區必須履行他們的監督責任。

Providing grant reports, essential to financial stewardship, not only supports TRF’s efforts to continue “doing good in the world,” but also allows TRF to maintain its charitable, not-for-profit tax-free status with the U.S. Internal Revenue Service. This status requires TRF to document how its grant awards have been used to aid charitable projects; thus clubs and districts must fulfill their stewardship responsibilities.

為了遵守財務監督程序，參與計劃之各社必須保持密切聯繫。如欲按規定完成人道獎助金申請並取得扶輪基金會之獎助，參與計劃之各扶輪社必須一起擬出一套計劃，詳細說明其經費將如何用來達成計劃目標。藉由嚴格檢查此一計劃，扶輪社更有效地執行計劃、增進計劃品質並鼓勵更多扶輪社員參與。

Complying with financial stewardship procedures requires close communication between participating clubs. To properly complete Humanitarian Grant applications and obtain TRF awards, partnering clubs must jointly devise a plan that specifies how funds will be used to meet project goals. By critically examining this plan, the clubs can more effectively implement the project, improving its quality and encouraging wide Rotarian participation.

建議討論題目

Suggested Discussion Topics

•    基金會所有獎助金規定哪些基本財務監督責任？

•    在開始一項人道獎助金計劃前，可以採取哪些步驟來保證做到負責任的財務管理？

•    為何與計劃參與人保持經常聯繫是件重要的事？

•    財務監督對於計劃參與人、計劃受益人、以及扶輪基金會，代表何種意義？

• What are the basic financial stewardship responsibilities required for all TRF grants?

• What steps can be taken to ensure responsible fiscal management before starting a Humanitarian Grant project?

• Why is it important that project participants maintain frequent communication?

• What does financial stewardship mean to project participants, project beneficiaries, and TRF?

常被問到的問題

Commonly Asked Questions

問：扶輪社或地區如何履行其財務監督責任？

Q: How can a club or district fulfill its stewardship responsibilities?

答：•保留計劃所有支出的完整會計紀錄。

•保留所有收據副本至少3年。

•將進度及計劃之成功報告給扶輪基金會及計劃贊助人。

A:• Keep a complete accounting of all project expenses.

  • Maintain copies of all receipts for at least three years.

 • Report progress and project successes to TRF and project sponsors.

問：為何規定需要繳交結案報告？

Q: Why are final reports required?

答：結案報告可用來：

•    履行扶輪基金會的報告義務，並維持慈善、非營利狀態。

•    反映計劃成果、評估計劃的效果、及吸取教訓，以運用在未來的計劃。例如，你會與同一共同贊助人再度合作進行不同的計劃？你下次會有哪些不同做法？

•    經由扶輪刊物與扶輪世界分享計劃的成果。

•    提供如何改進計劃回饋意見給基金會辦事員。

•    在某些情況，獎助金必須結案，新的計劃才能執行。如果你已經繳交結案報告，且你的計劃已經結束，你可以確信你的計劃並未妨害你的扶輪社或地區想要執行的好計劃。

A: • Fulfill TRF’s reporting obligations and maintain its charitable, not-for-profit status.

   • Reflect on project accomplishments, assess the project’s effectiveness, and consider lessons to apply to future projects. For example, would you work with the same co-sponsor again on a different type of project? What would you do differently next time?

 • Share project accomplishments with the Rotary world through Rotary publications.

   • Provide TRF staff with feedback on how to improve programs.

 • In some cases, a grant must be closed before a new project may be implemented. If you have submitted a final report and your project has been closed, you can be confident that your project is not holding up worthy projects that your club or district may want to implement.

問：有效的結案報告應包含哪些資訊？

Q: What information does an effective final report include?

答：有效的結案報告應提供：

•    扶輪社員們如何執行該計劃的明確細節

•    精確的財務會計及獨立的財務審查（如適用）

•    可以顯示扶輪參與及贊助的行動照片。(此類照片以視覺方式呈現計劃之成功，這是財務報表永遠無法達到的。請務必將這些照片與贊助人及社友們分享。)

A: • Details about how Rotarians implemented the project

   • Accurate financial accounting and an independent financial review (when appropriate)

   •Action photographs that illustrate Rotarian participation and sponsorship (Pictures express project success in a way that financial statements never can. Be sure to share these photographs with your sponsor and club members.)

問：誰應負責繳交結案報告？

Q: Who is responsible for submitting the final report?

答：計劃的兩方合夥人應一起負責繳交結案報告。無論如何，合夥人的一方應扮演領導角色來完成報告。一般來講，控制計劃經費的扶輪社或地區應繳交報告給扶輪基金會，並寄送一份副本給國際合夥人。

A: Both project partners. However, one of the partners should take a leadership role to complete the report. Generally, the club or district that has control of project funds submits the report to TRF and sends a copy to its international partners.