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Message From The Board

Message

Continued Progress in Expanding Services to Charities
Shared Services for Charities continued our mission in helping charities with their governance by expanding our services in 2023.

Revenue rose by 16% from $602k to $700k. Delivered projects grew by 4% from 183 to 190. The differential increase reflects the confluence of a few factors. Expansion of product scope and recalibration of product choices reduced the number of projects. Expiry of funding for data protection as a service for small charities reduced demand for these short duration projects, completed in 2022. SSC was compelled to raise fees to cover the cost of higher salaries which affected all businesses, while still offering a heavily subsidised service. We had held back any increase for 4 years in order to first establish we were able to deliver the quality of service before finally giving in to cost pressures and raising price.

In 2023, clients entrusted SSC with larger remits, after working with us over a few years. We have also encouraged the planning of their risk and control programmes over a 3-year period to foster continuity in governance and efficiency of management. This benefits both our clients and ourselves. In total, we covered 62 clients, fewer than the 81 in 2022. They cover every sector of charities and range from small to large as before.

Increased complexity, new concerns and newly minted charities
SSC extended its product-service offerings in Risk Assessment, Personal Data Protection and Business Continuity so as to address complex and “new” concerns, which arose from the Covid-19 pandemic. Charities became more aware of their dependence on technology and more concerned about improving IT security.

Projects of this nature are more complex than refresher sessions in PDP. This complexity involves more effort and constrains the number of projects undertaken. For this reason, too, SSC delivered fewer projects and served fewer clients in 2023 than in 2022.

Newly minted charities have different concerns from well-established ones. SSC developed and offered a special “bundle’ of introductory core manuals to new charities after testing them in 2022. These are designed to introduce Governance as a natural development in growth.

Anti-money laundering, cybersecurity concerns and crisis planning provide opportunities.
Anti-money laundering and Counter Terrorism Financing (AML-CFT), introduced in late 2022, gained prominence with recent incidents. Some of the individuals involved had made charitable donations. Widespread awareness led to charities wanting to safeguard themselves as well as to avoid regulatory penalty and reputational damage.

Cybersecurity concerns have been on the radar for some time. Even small- scale cases cause financial loss and damage reputations. SSC has integrated cyber-security in its ITGC process, which has attracted clients.

Business continuity and Crisis planning comes within the broader ambit of risk identification and management. This represents an area of recent interest which we are also working on.

Revised Code of Governance 2023
The Code of Governance for Charities and institutions of a Public Character was revised in 2023 to come into effect in January 2024. This Revised Code distils governance into 6 principles and requires increased transparency and accountability as well as published graded self-assessments.

SSC has worked on how to help charities to assess their compliance, given their individual operating circumstances, and to identify points for improvement. We will roll out werkshops in 2024 in addition to webinars and tailored services.

Environmental, Social and Governance (ESG) factors are a key consideration within the Revised Code which charities must consider in managing and communicating their activities. Anticipating interest in implementation, SSC conducted a dipstick survey of donor opinion with some partner charities. Survey results show donors are aware of ESG but not yet ready for ESG to make a difference to amount donated. Other reasons predominate, e.g the mission of the charity and reputation of its leaders. Survey respondents say they will be ready to use ESG data in a year or two.

Beyond the Words: Communicating Charity Governance and Transparency
Accountability and excellence are founded on governance and transparency. SSC’s 2023 Annual Seminar referenced and highlighted the Revised Charities Code …which all charities must now observe. In this seminar, over 100 people from 80 charities were introduced to wisdom of developing the governance to be proud of and communicating it honestly and straightforwardly for best effect.

SSC also worked with partners on webinars and seminars on topical issues, some of which were on the Revised Code. This is described under Seminars in this Report. The Ministry of Community, Culture and Youth and Centre for Non-Profit Leadership (CNPL) were notable partners

SSC Friends and Volunteers
SSC values volunteers. We especially appreciate skilled professionals who add capacity to meet charities’ needs and, in certain cases, bring their experience and expertise to refresh the on-the ground interaction.

In 2023, SSC became partners with the Singapore Computer Society whose members volunteered on designated projects. We appreciate their specialist skills which supplemented the contributions of our existing partners, the Accountant General’s Department, Deloitte Singapore and Ernst & Young LLP.

Fundraising through the Arts
We held two fundraising events in 2023, centred on the performing arts. We cooperated with Wild Rice for the musical, Snow White and the Seven Dwarfs. This was as successful in 2023 as our first collaboration in 2022. The 1-for-1 matching from the Tote Board, helped raise over $300k. We also collaborated in joint fundraising with the Singapore Symphony Orchestra (SSO) to celebrate Singapore’s National Day, as well as the charitable causes.

Finance
Revenue fram the services SSC provided to charities and IPEs in 2023 was $703k. SSC’s remaining expenditure was funded by donations and grants of $691k. SGX Cares continued to sponsor SSC with funds raised through the year building up to the Bul Charge. Drawdown of reserves was $120k. In 2023, SSC’s costs rose with salaries. Manpower was 85% of expenditure. Overheads remained under tight control. To control costs and advance ESG, SSC moved office to smaller premises and made remote working practices more permanent.

Looking Ahead
In the year ahead, SSC will press on with our goal of growing our services to help build governance in charities. We provide practical experience from working with a wide range of charities from every sector of the charity landscape, enhanced by the specific expertise of industry specialists.

SSC’s model for its own expansion is that clients’ needs are paramount. We will listen to our charity partners and provide professional services as needed; achieve scale economies while keeping overheads in check; and endeavour to remain as affordable as possible, when salaries and costs are rising.

We will step up effort to raise funds and to recruit volunteers so we might remain a viable cost-effective service-provider to charities.

SSC’S Board and Management appreciate the contributions and support of charities, staff, volunteers, and donors that have enabled us to fulfil our mission to serve non-profit organisations and preserve the confidence of their stakeholders.

Progress & Growth

In 2021 we widened our scope of services and were able to serve more charities, surpassing the number in 2019 and 2020. Data Protection as a Service for small charities was added to our suite of services. The personal data protection and procedures for review of IT general controls was also revised and updated. The team completed 155 projects for 66 clients through extensive outreach efforts to overcome the slowdown resulting from coronavirus conditions.

More client charities engaged our services on a 3-year plan which encourages us to think they have begun to value governance as beneficial to operational effectiveness. Embedding robust practices into day-to-day operations should strengthen resilience and support transparency that builds trust.

Clients Seek Core and New Services

Internal Control reviews remained our core activity, contributing 44% of programme fees with Policy and Procedure Manuals being our second most requested service. Together, they form the mainstay of governance activities, and this is reflected in the proportion of services provided by SSC.

Personal data protection, being a legal requirement, also gained in demand whilst risk management is slowly gaining ground as providing useful perspective for both board and management. The response rate to Data Protection as a Service (DPaaS) was very positive. This service which we had developed in 2020 was crafted specifically for small charities seeking to comply with data protection regulations under the Personal Data Protection Act. SSC was recognised by the Infocomm Media Development Authority as a white-listed supplier of data protection consultancy through predefined services. Small and medium-sized charities could receive 100% funding under the IMDA-NCSS (Infocomm Media Development Agency and National Council of Social Services) umbrella.

As a whitelisted agency, we set out boldly to engage as many charities as possible and attracted 29 charities as a result. We had hoped to do better, nevertheless the service made a significant contribution and introduced us to 19 charities. We learned more about this group of clients, and we were able to extend our reach to both new and existing clients.

In 2021, we also had the privilege to partner with MCCY Charities to offer free consultation clinics to charities in the areas of governance, policies & procedures, risk management and internal controls to strengthen their operational capabilities.

With the aim of professionalising the charity sector, the Commissioner of Charities had grouped 10 organisations to work with, in setting up shared services to strengthen charities’ regulatory compliance and effectiveness. We received enquiries from new charities because of this initiative.

Overcoming Challenges

Despite the prolonged presence of COVID, there was a pick-up in internal audit activity.  Charities having satisfied safe distancing priorities and found alternative ways to deliver essential services, were now able to resume working with SSC. Services with SSC that had been postponed could now resume and new contracts were also initiated.

Working from home challenged our ability to communicate with quality. Limited access to many of our clients’ offices called for some flexibility and an innovative approach to making our work possible.

Like many other audit and accounting firms, we were faced with a declining pool of foreign talent amidst the already competitive labour market. Attracting and retaining staff continued to be a challenge and much team effort was required to manage the high volume of projects requested of us. The number of volunteers shrank, understandably and is likely to only recover as the health threat declines. SSC would like to record our appreciation of our staff who have not spared themselves in managing and executing on the volume of work done.

Tapping on Opportunities

As a service organisation, we constantly review our products to align with charity needs. The experience of creating DPaaS for small charities sparked ideas for a policy `bundle’ for new charities. More work will be put into developing this project in the coming year.

Staff training to stay up to date with professional standards was mostly done on the virtual platform. We began quarterly `learning’ sessions with half-day talks and workshops from specialists. Going virtual allowed company-wide participation. Individual-centred training and career development continues to be the guiding principle. Professional development of staff contributes significantly to quality of service.

While staffing remains key, partnerships are also important. Partners bring resources that allow charities like us to widen our reach. Aside from donations from sponsors like SGX, we are also supported by professionals who volunteer their services to augment that of the in-house team. Owing to the covid pandemic, we received fewer volunteers in 2021. However, we are hopeful that the situation will improve as easing measures set in. We look forward to forging more partnerships in the year ahead.

Finance

Revenue was up 60% at $490,380 compared with $307,837 in 2020, driven by progressive adjustment to a pandemic environment, and strong demand for the new Data Protection as a Service (DPAAS) programme initiated by IMDA as a one-off service to small charities. DPAAS contributed to 20% of the total revenue.

Total expenditure at $1,190,083 represented an increase of 25% from 2020 as we had the full-year impact of new hires from 2020. Employment cost contributed 80% of the total expenditure. Average number of employees for 2021 was 14 (2020: 12).

Grants and donations received amounted to $735,496 for 2021. The Bicentennial Community Fund (BCF) of $400,000 was the largest single grant received. We continue to receive donations from SGX Bull Charge Charity Run who has journeyed with us throughout. We also received funds from the President’s Challenge.

We invested in Salesforce CRM software to centralise our database and improve data management. We will be evaluating an online accounting software to complement the Salesforce CRM with efficiency in invoicing and accuracy of data.

Our cash balance stood at $868,000 at the end of 2021 which equates to a cash ratio of 0.7 against total expenditure.

Our financial priorities for 2022 will be to perform the services we have agreed to undertake and improve our cash ratio to 1:1. We begin the year with contracts valued at over $500,000. We intend to expand our team to meet these needs and give more attention to fund-raising activities.

 Acknowledgements

We would like to acknowledge Mr Thanabalan Ladamuthu (who passed away in November 2021) for his contribution as a member of the Audit Committee. Bala conscientiously and steadfastly kept up his commitment to SSC despite his serious health challenges. We appreciate all he has done for us.

We would also like to thank our previous Board members, Mr Yeoh Oon Jin, Mr Eric Lim and Ms Sheila Wang for their invaluable advice and contribution brought to SSC. At the same time, we welcome Mr Choo Eng Beng who joined our Board on 30 August 2021.

We thank, as well, our volunteers and partner organisations for their generous support.