We have undertaken numerous independent reviews of compliance with the Child Safe Standards to assist organisations identify, check and update documents and processes to meet the new Standards.

Updates to the Child Safe Standards

Victoria introduced 11 new Standards on the 1 July 2022 which are closely aligned with the
10 National Principles. Key changes include new requirements relating to the following:

• involving families and communities in efforts to keep children and young people safe
• greater focus on safety for Aboriginal children and young people
• managing the risk of child abuse in online environments, and
• creating, managing, maintaining and disposing of records in accordance with the
  Public Record Office Victoria (PROV) Record Keeping Standards.

The Commission for Children and Young People is the overall regulator of the Child Safe Standards. Under the Child Wellbeing and Safety Act 2005, the Commission holds legislative powers to oversee and enforce an organisation’s compliance with the Child Safe Standards.

From 1 January 2023, the requirements under the Child Wellbeing and Safety Act 2005 will include that:

• all Victorian organisations that provide services or facilities for children, including those that are funded and/or regulated by government are required to comply with the Child Safe Standards. 

Our experience is that many education providers will have existing polices, procedures and practices that can be adapted and extended to address the new standards. However, as a result of the changes in the Child Safe Standards, there will also be requirements to develop new policies and procedures. Our independent review of compliance with the Child Safe Standards can assist in providing recommendations to fill any gaps in current frameworks and processes.

Our industry experience

SW has expert knowledge and understanding of the Child Safe Standards and have extensive experience in assisting education providers. We have a dedicated education group with over 50 years’ experience in the education sector, remaining at the forefront of key issues and opportunities to support our clients.

Our highly experienced team provides assurance and advisory services to a number of universities, schools, TAFEs and registered training organisations throughout Australia.

Child Safe Standards Review

SW have developed a comprehensive audit program to assess compliance with the Child Safe Standards. Our review covers each element of the Child Safe Standards and provides recommendations that are developed in collaboration with management that are fit for purpose, practical and achievable.

How can SW help?

SW conducts Child Safe Standards reviews that includes the following steps:

1. Gain an understanding of the organisational accountability, systems and processes for meeting the requirements of the Child Safe Standards

2. Review documented strategic policy, frameworks and procedures relating to the Child Safe Standards

3. Review the Complaint policy and handling procedures

4. Assess documentation and processes relating to recruitment, induction and professional development for staff or volunteers

5. Assess processes relating to student enrolment, pre-assessment and induction of students under the Standards

6. Review student support services and communication resources available to support a child safe culture

7. Review the record management systems and online environment including the capture of relevant child safe activities data

8. Discuss any anomalies with relevant personnel as a part of the review process

9. Provide a detailed report providing practical recommendations to address any gaps in your current framework and processes.

Get in touch

Our extensive higher education sector experience will enable us to undertake a tailored and comprehensive Child Safe Standards independent review. We have developed a comprehensive audit program that can be tailored to the needs of your organisation. Please get in touch with our subject matter experts to discuss how we can assist your organisation in meeting the requirements of the new Child Safe Standards

Contacts

Matthew Paull, Senior Manager, Assurance & Advisory Services

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Our Assurance and Advisory team embraces technology, including cutting edge data analytics software and other bespoke IT tools to ensure a targeted and robust approach. With relationships at the centre of what we do, our team is committed to fully understand your business resulting in a tailored solution that best meets your needs.

• financial statement audits and reviews
• compliance audits
• controls assurance reports, including GS007
• corporate governance
• data analytics
• information technology risk and security
• internal audit
• review of financial reports
• risk management and Corporate Governance systems and controls reviews
• technical IFRS, accounting advice and training
• preparation of financial reports
• other assurance engagements.

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He has a particular focus on property and construction and is the audit partner for several of our large clients in this sector. He also works with clients in the manufacturing, exploration and private business sectors.

Over the past 25 years, Nick has developed broad experience across audit and both transaction and advisory services. In addition to Nick’s extensive experience with financial and compliance audits, he has been involved in investigating accountant reports, financial model reviews and financial due diligence assignments.

Nick spent two years as Group Financial Controller of ConnectEast during the capital raise and construction phase of the outer eastern Melbourne toll road. This enabled him to better appreciate a client’s perspective of what’s required from a professional services relationship.

Nick’s experience includes:

• Successful public capital raising of $25 million
• Led fraud review over management spending for large private company
• Advised large private company Board on best practice corporate governance framework
• Engaged to perform a pre lending review for a bank
• Report to minority shareholder on financial viability of ongoing private business

Nick is a Partner of SW Audit and a Director of SW Accountants & Advisors Pty Ltd.

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On 1 July 2021 wage theft became a crime in Victoria and it is expected that other states will follow. 

The Wage Theft Bill 2020 creates new employee entitlement offences, comprising wage theft offences and new record keeping offences. It is designed to capture employers who falsify or fail to keep records for the purposes of concealing wage theft.

The key objective of the Bill is to ensure that employers who withhold employee entitlements dishonestly are held to account and protect vulnerable employees from exploitation.

The new law states that employers who dishonestly withhold wages, superannuation or other employee entitlements could be fined up to $198,264 for individuals, $991,320 for companies and be sentenced to up to 10 years’ jail.

Directors of companies / Council members have a legal responsibility to ensure the company meets its Pay As You Go (PAYG) withholding and Superannuation Guarantee Charge (SGC) obligations. If the company does not meet these obligations, Directors / Council members may become personally liable for a penalty equal to these amounts.

Payroll health check

In light of these new laws and given the number of organisations that have been publicly identified to have underpaid employees we urge all businesses to undertake a payroll health check. The health check will ensure that all entitlements, including superannuation, are accurately determined and paid in compliance with the current ATO requirements to avoid any penalties.

• Underpayments to casual and permanent staff for ordinary pay, overtime and leave loading
• Inconsistencies and incorrect interpretation and payment of payroll entitlements under various Awards
• Underpayment of Superannuation entitlements.

What is the impact?

Financial risks

• Underpayment to employees
• Payroll tax underpayment
• Superannuation underpayment
• WorkCover underpayment
• Annual leave loading underpayment
• Penalties arising from underpayments

Reputation risks

• Staff morale
• Community expectations
• Adverse media attention
• Criminal prosecution

Opportunity

• Self report to avoid potential financial and/or criminal actions
• Meet your social and legal obligations to act in the best interests of your employees
• Be able to potentially claim a corporate tax deduction for the payment of underpaid superannuation
• Receive a reduction of potential penalties that can be up to 200% of the total underpaid superannuation.

Action required – how we can help

1. Review current payroll processes to ascertain compliance with the relevant awards, enterprise agreements and identify if there are any underpayments.
2. Through the use of data analytics, quantify the underpayment in addition to the superannuation, annual leave, WorkCover and leave loading liabilities within the required timeframes.
3. Review historical superannuation guarantee payments to ensure that any shortfalls are rectified.
4. Check that payroll codes are correctly categorised as ordinary times earnings and any awards applied correctly to ensure that employers are meeting their payroll obligations going forward to avoid penalties.
5. Maintain auditable records for any external review.
6. Liaise with legal advisors re ramifications of underpayments on tax and superannuation liabilities and any provisions required.
7. Work with you to identify root causes of the issues, implement required process changes and identification of all costs requiring quantification.
8. Work with you to disclose any underreporting of payroll costs to the ATO.

Changes to treatment of casualised workforce

Employers are required to review and reassess their contracts for all casual employees.

Following the landmark decision handed down by the High Court of Australia in the Workpac Pty Ltd v Rossato case and statutory changes to the Fair Work Act 2009 (FWA) in March 2021 with retrospective effect, employers are required to review and reassess their casual labour contracts. Particularly where there is regular and systematic work provided and the employee’s contract has a commitment to future work.

Leave entitlements can be a minefield for employers, especially when relating to casual employees. To help you understand the potential risks and obligations, please read our alert and FAQs.

Get in touch

Through the use of sophisticated data analytics and a review of your current awards, enterprise agreements and payroll processes, SW can assist you to manage your organisation’s payroll and superannuation risks efficiently, as well as identifying potential savings opportunities.

We use our customised data analytics tool to review your payroll records to identify any shortfalls or disclosure concerns.

Rest assured that whilst the Government’s social distancing guidelines are in force, we are able to assist you remotely during this period and are able to provide the full benefits of these services.

Reach out to one of our SW experts below to discuss how we can support you.

 Contacts

Stephen O’Flynn

E soflynn@sw-au.com

Laura Toscano

E ltoscano@sw-au.com

Justin Batticciotto

E jbatticciotto@sw-au.com

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