¯¯

1 December 2016

AuSAE Member Organisation

Proposal

Contents

We are here to help 2

How we can help & proposed fee structure 4

GrowthPLUS value map 8

Our people

Who we are

11

14

Wide range of services 16

1

2 2

We are here to help

Deloitte – We Are Here to Help

“Deloitte is focused on helping

our clients to be successful –

including rapid growth,

managing change, and creating

sustainable organisations”

Deloitte can add value to your organisation by taking a

hands-on role in your financial operations and providing

strategic insight.

As you look to grow the value your organisation can provide to its members or improve its efficiency

and effectiveness of services and/or products it provides, we can help you drive this change.

As a busy CEO, we can help you focus on:

• Implementing a more efficient finance administration function

• Providing timely and useful reports that will enable you to proactively make decisions and

monitor organisational financial performance

• Offering insights and guidance for operational, strategic, and risk based decision making

• Build the financial skill set of your team

We can support the Board by:

• Helping you get out of the detail of the P&L and focused on the organisation’s financial position

• Driving planning sessions and supporting the organisation through the delivery of those plans

• Coaching the governance, leadership and delivery teams in best practices

• Providing timely financial information, with increased transparency and clarity

On page five, six and seven we have set out our proposed approach to addressing your needs.

3

4 4

How we can help & proposed

fee structure

• Trusted Advisor

• Month End Review & Close • Monthly Reporting Pack

• Sounding Board • Helpdesk • Tax Management

• GST/FBT Returns • Budgeting Assistance

• Annual Accounts • Income Tax Return

• Accounting Helpdesk • Systems Management • Payroll Helpdesk

• Payroll Processing • General Ledger • Bank Reconciliations

• Asset Accounting – Additions & Disposals • A/R & A/P Processing

Our “Outsourced Accountant” and other tailored services include:

Regular accounting plus tailored consulting

to meet your specific needs.

Tailored services

Governance

Audit

Organisation

Strategy

System Selection

& Procurement Due Diligence

Policies and

Procedures

New Reporting

Framework

Transition

Cloud

Implementation

Systems/Process

Health Check

InnovationPLUS

GrowthPLUS

5

GST Review

• Sounding Board

Outsourced Accountant Virtual Financial Controller Virtual CFO

• Xero reconciliation

• Accounts payable

• Accounts receivable

• General ledger maintenance

• Payroll processing

• Bank account reconciliations

• Membership management

• CRM maintenance

• General day-to-day finance based

administration

• Monthly financial reporting

• GST returns

• Assistance with annual profit and loss budget

• Establish financial and non-financial KPIs to

measure performance

• Cash flow forecasting and budgeting

• Quarterly review meetings

• Annual financial statements

• Advisory Services – Virtual CFO

• Attendance at Board meetings and

Presentations to the Board

• Assistance with management financial

forecasts

• Assistance with financial analysis & other

related tasks

• From $40-$160/hour excl GST

• From $1,000 exc GST per month depending

on requirements

• We will agree scope of services and budget

before commencing

• Our fees for the Virtual CFO and related

services are fixed at $4,000 per month. This

is on the basis of 20 hours per month with no

staff engaged on the services being charged

at more than $200 per hour.

Outsourced Accountant

6

Please note that specific fee estimates for your organisation will be prepared based on the information made available. In the event that our costs are

less than the estimate, we will invoice you for the lesser amount. In the first year we will commit to these fee estimates, however if the planning

assumptions are materially different then we will discuss these with you before commencing the second year.

7

These scope options will depend on your specific situation. These are the services we find most commonly used, but there are

numerous other services we offer (these are summarised in blue cells on page 4 and page 13).

GST Review Transition to the new financial

reporting regime GrowthPLUS

• In our experience, most clients are usually

satisfied that, at least in relation to ‘business

as usual’, that they are accounting for and

returning GST correctly.

• We often find is that it is in this area that

errors are identified, with errors creeping into

the system that over time have become part

of the routine process.

• We can review GST processes and systems

to ensure GST treatment is accurate and

advise on identified “one-off” transactions.

• Transition from current reporting format to

the appropriate tier reporting for your

organisation

• Review the accounting policies and

procedures

• Update the accounting notes to the financial

statements

• Communicate the transition and impacts to

the organisation’s governance and

management teams.

• Understanding your main strategic focus for

the next 12 months

• Uncovering the possible causes of current

cashflow difficulties

• Creating projections, discovering solutions

and averting potential disasters

• Testing solutions to the problems identified

and seeing potential outcomes

• Understanding how well you are performing

and identifying the value drivers of your

business

Outcome is a plan on a page to deliver your

objectives

• From $5,000 excl GST – one off fee • From $5,000 excl GST – one off fee • From $5,000 excl GST – one off fee

We recommend your organisation would benefit from participating in a GrowthPLUS session. This involves a workshop styled meeting that focuses on

what drives value in your organisation, and results in some practical steps to improve profitability and performance. The resulting plan on a page will

assist in deciding the appropriate level of services that your organisation will benefit from (for more information see page 7-8).

Tailored Services

8 8

GrowthPLUS value map

The GrowthPLUS Value Map

The Deloitte Value Initiative is a framework underpinning our services that continues to help

organisations grow. This includes the GrowthPLUS Value Map – a plan that covers all aspects

of a organisation.

The Deloitte Value Initiative is a toolset we use to assist us and our clients

to grow their organisation. The Value Initiative consists of the GrowthPLUS

value map, periodic KPI reporting, and relevant advice from Deloitte and

our network on how to achieve goals and maximise KPIs.

The GrowthPLUS Value Map is a key component of the Value Initiative

framework:

• It looks at strategy for growth.

• It identifies the key drivers that would increase value.

• It is a document that can be distributed throughout the organisation

so all employees and key partners are aligned.

• It considers the environment overview, potential opportunities and

risks.

We have found the GrowthPLUS Value Map to be very useful in initial

conversations with new clients, as it enables us to discuss all aspects of a

client’s organisation in a structured and logical order, ensuring the key, but

not always front of mind, aspects of the organisation are discussed.

We believe that a GrowthPLUS Value Map would be a useful tool for your

organisation to undertake an assessment of the focus, strategy and

structure.

9

The GrowthPLUS Value Map

10

GrowthPLUS™ Value: How create value in your business

Income Resources

Strategic ValueWhere is value created?

Tactical ValueWhat areas can

you focus on? Efficiency Effectiveness FinancialPhysical

Members Non-MembersReview

processesReassess

needs

Improve

stewardshipProperty

Programme

management

Marketing &

sales

Financial &

accountingReceivablesEquipment

InventoryMembership

management

Business

planning &

forecasts

Performance

management

& reporting

Agility

Strategy CapabilityCommitment

Expenses

Not for Profit

Operational ValueWhat can you change or do better?

Product

development

Increase

membership

Marketing &

sales

Expand service

range

Review fees

Grant

identification

programme

Promote

service

Marketing &

sales

Grant

application

PriceVolume

Identify

substitutes

Review supply

contracts

Loans

Payables

Assets

Strengthen

management

SkillsExternal

factors

Strategic

responseGovernance

11 11

Our People

Stephen Nicholas

Partner

P 04 495 3902

M 021 995 468

Email: stephennicholas@deloitte.co.nz

Matthew Goodger

Associate Director

P 04 470 3634

M 027 222 7151

Email: mgoodger@deloitte.co.nz

Stephen is a Partner in our Deloitte Private team. He

works with organisations to realise their vision for their

enterprise and ultimately ensure their dreams become

reality. He can also provide support to navigate the

many compliance issues that crop up.

Matthew is an Associate Director in our Deloitte Private team. He

has experience working with a range of small to

medium-sized entities to complete both compliance and

advisory based tasks.

Team Members – Outsourced Accountant

12

Samuel White

Senior Consultant

P 04 470 3548

Email: samwhite@deloitte.co.nz

Sam is a Senior Consultant in our Deloitte Private team. He has

experience with cloud based solutions, including Xero, and works in

an advisory and compliance role for a range of organisations.

Stephen Nicholas

Partner

P 04 495 3902

M 021 995 468

Email: stephennicholas@deloitte.co.nz

Andrew Gibbs

Partner

P 04 470 3639

M 021 247 7725

Email: agibbs@deloitte.co.nz

Stephen is a Partner in our Deloitte Private team. He

works with organisations to realise their vision for their

enterprise and ultimately ensure their dreams become

reality. He can also provide support to navigate the

many compliance issues that crop up.

Andrew is an Partner in our Deloitte Private team and his primary

focus is providing services to small and medium enterprises. Services

include the traditional accounting and taxation advice but more

frequently a range of services focussed on assisting these businesses

to grow and achieve their potential through having clearly executable

plans and performance management frameworks

Team Members – Tailored Services

13

Allan Bullot

Partner

P 09 303 0732

Email: abullot@deloitte.co.nz

Allan heads Deloitte’s New Zealand GST practice in Auckland,

which is the largest GST practice in New Zealand. He has over 20

years of experience in advising of all aspects of GST in both New

Zealand and Canada and advises on all aspects of GST in New

Zealand for a broad range of clients.

Andrew Babbage

Partner

P 04 470 3576

Email: ababbage@deloitte.co.nz

Andrew leads Deloitte’s GST practice in the Wellington market. He

has more than 25 years experience in in both New Zealand and

Australia providing a range of tax advisory services to his clients.

He has a strong working relationship with senior officials at Inland

Revenue, which has enabled him to negotiate a number of

successful outcomes for his clients.

14 14

Who we are

Deloitte Private is a team of Deloitte professionals, with a

particular interest in helping organisations grow. We don’t

just say this, we are out in the market doing it.

The Deloitte Private brand was created and

launched as part of a continuous focus of our

resources on growing, privately owned

organisations and High Net Worth Individuals.

The Deloitte Private team delivers

comprehensive and integrated solutions to this

part of the market.

This is achieved by having a dedicated “Deloitte

Private” team and by drawing on the specialist

expertise and experience of the wider firm –

including Accounting, Consulting, Corporate

Finance, Tax and Audit. Many of the team

have worked with large corporate clients and

High Net Worth Individuals, as well as growing

private clients, and look to bring some of the

disciplines and benefits of larger companies to

private interests as they grow.

Deloitte Private focuses on growth and the

challenges that come with it, including

internationalisation, governance, strategy and

structure. We continue to develop frameworks

to assist our clients to achieve their goals and

for us to efficiently deliver our services. An

example of this is The GrowthPLUS value map

explained on pages nine and ten.

Deloitte Private is part of, and well connected

with, Deloitte globally. Deloitte has offices in

over 150 countries, with 200,000 professional

staff who are well positioned to provide us with

market intelligence and expertise to assist our

clients with their international requirements.

Deloitte Private’s tag line is “We’re all about

you”. We are focused on the customer

experience and our goal is to develop a “trusted

advisor” relationship with each client.

Deloitte Private – Who We Are

“At Deloitte Private we focus on

growth and the issues that come

with it”

15

16 16

Wide range of services

Wide Range of Services

Deloitte is a collection of professionals, who have gained significant and valuable experience

through working with our clients.

Deloitte Private

Deloitte Private consists of a team of 240 passionate and talented people

from all over New Zealand. Deloitte Private is about creating growth and

value for private organisation and High Net Worth Individuals, through a

Trusted Advisor relationship and a unique approach to dealing with the

challenges facing businesses and not-for profits today. Deloitte Private

draws upon the specialist expertise and resources of the Deloitte brand.

Corporate Finance

The Corporate Finance team is focused on enhancing value. We advise on

a range of transactions in both the public and private sector. Private

transactions include acquisitions, divestments, project finance and capital

raisings. We support the public sector make best value choices with regard

to investments, funding and outsourcing and partnerships. We also provide

complex financial modelling services – model review and model build.

Tax

Deloitte offers clients a broad range of fully integrated Tax services. Our

approach combines insight and innovation from multiple disciplines with

organisation and industry knowledge to help organisations excel globally.

Audit

A primary goal of our Audit team is to deepen the confidence of

stakeholders and help them recognise a company's value.

We provide a range of independent advisory services to add credibility to

our clients' information, systems and processes. Our enhanced service is

built on a clear understanding of organisation across all sectors, enabling

us to identify the major opportunities and risks in our clients’ activities.

Consulting

The Deloitte Consulting team combines expertise across a range of

disciplines to provide consulting services to clients on their strategic

direction, the operation of their organisations and their information systems

and technology.

Ability to Draw on Experience

The key team members in this proposal are from the Deloitte Private part

of the organisation and they will draw on the experiences and expertise of

colleagues in other divisions to ensure your organisation gets the best

possible advice.

17

18 18

ES

E

Wellington

Deloitte House

Levels 11-16, 10 Brandon Street

Wellington, 6011

PO Box 1990, Wellington, 6140

New Zealand

Tel +64 (0) 4 472 1677

Fax +64 (0) 4 472 8023

Christchurch

50 Hazeldean Road

Christchurch, 8024

PO Box 248

Christchurch, 8140

New Zealand

Tel +64 (0) 3 379 7010

Fax +64 (0) 3 366 6539

Dunedin

Otago House

481 Moray Place

Dunedin, 9016

PO Box 1245, Dunedin, 9054

New Zealand

Tel +64 (0) 3 474 8630

Fax +64 (0) 3 474 8650

Rotorua

Level 2,

Pukeroa Oruawhata House,

2/1176 Amohau Street,

Rotorua, PO Box 12003

New Zealand

Tel +64 (0) 7 343 1050

Fax +64 (0) 7 343 1051

Hamilton

Deloitte House

24 Bridge Street, Hamilton East

Hamilton, 3216

PO Box 17, Hamilton, 3240

New Zealand

Tel +64 (0) 7 838 4800

Fax +64 (0) 7 838 4810

Auckland

Deloitte Centre

80 Queen Street, Auckland 1010

Private Bag 115033

Shortland Street, Auckland 1140

New Zealand

Tel: +64 (0) 9 303 0700

Fax: +64 (0) 9 303 0701

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its

network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/nz/about

for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.

Deloitte provides audit, tax, consulting, and financial advisory services to public and private clients spanning multiple

industries. With a globally connected network of member firms in more than 150 countries, Deloitte brings world-class

capabilities and high-quality service to clients, delivering the insights they need to address their most complex organisation

challenges. Deloitte has in the region of 200,000 professionals, all committed to becoming the standard of excellence.

Deloitte New Zealand brings together more than 900 specialists providing audit, tax, technology and systems, strategy and

performance improvement, risk management, corporate finance, organisation recovery, forensic and accounting services.

Our people are based in Auckland, Hamilton, Rotorua, Wellington, Christchurch and Dunedin, serving clients that range from

New Zealand’s largest companies and public sector organisations to smaller organisationes with ambition to grow.

For more information about Deloitte in New Zealand, look to our website www.deloitte.co.nz

© 2015 For information contact Deloitte Touche Tohmatsu Limited.

19