Section 51 Manual for Bruwer Theron Incorporated

1998/007838/21 trading as PC Bruwer and Partners

TABLE OF CONTENTS

Introduction

Particulars in Terms of Section 51

  1. Contact details
  2. The Guide as described in Section 10
  3. Categories of records of which are available without having to request access in terms of the Act in terms of Section 52 (2) [(section 51 (1) (c)]
  4. Records available in terms of any other legislation [(section 51 (i) (d)]
  5. How to request a record – a description of the subjects of the records held by Bruwer Theron Incorporated 1998/007838/21 trading as P C Bruwer and Partners
    5.1 How to request a record
    5.2 Categories of records held by Bruwer Theron Incorporated 1998/007838/21 trading as P C Bruwer and Partners
    5.2.1 Web page
    5.2.2 Library
    5.2.3 Other records
  6. Other information as may be prescribed [(section 51) (i) f)]
  7. Availability of the manual [(section 51 (3))]
  8. Fees in respect of private bodies
  9. Prescribed request form
    9.1 Particulars of private body
    9.2 Particulars of person requesting access to the record
    9.3. Particulars of person on whose behalf request is made
    9.4 Particulars of person requesting access to the record
    9.5. Fees
    9.6. Form of access to record
    9.7 Particulars of right to be exercised or protected
    9.8 Notice of decision regarding request for access

INTRODUCTION TO BRUWER THERON INCORPORATED 1998/007838/21TRADING AS P C BRUWER AND PARTNERS

Bruwer Theron Incorporated 1998/007838/21 trading as P C Bruwer and Partners is a medium sized accounting business situated in Bloemfontein, Free State Province. The business also renders its services to clients in other centres in the Republic of South Africa. The business has been in operation since 1973 and renders a wide variety of services to a large spectrum of clients.
Bruwer Theron Incorporated 1998/007838/21 trading as P C Bruwer and Partners place great emphasize on outstanding professional services. We specifically attend to the following:

  • The rendering of accounting and auditing services;
  • The technical quality of our work;
  • The presentation of financial statements in accordance with general accepted accounting practice;
  • The speedy completion of tasks;
  • Personal attention and service by the directors;
  • The use of modern audit techniques;
  • Supportive with enquiries and management consulting;
  • Immediate attention to requests from clients;
  • All our production personnel are university graduated and well trained to do their tasks.
  1. PARTICULARS IN TERMS OF SECTION 1
  2. Contact details

Directors: Pieter Coenraad Bruwer
Arnold Theron

Postal address: P O Box 32875
Fichardtpark
9317

Street address: 33 Jacobs Street
Universitas
Bloemfontein
9301

Telephone:             (051) 4442742

E-mail: personeel@pcbruwer.co.za

Website: www.pcbruwer.co.za

  1. THE GUIDE AS DESCRIBED IN SECTION 10

The guide will be available from the Human Rights Commission. Please direct any queries to: The Human Rights Commission.

Website: www.sahrc.org.za or e-mail PAIA@sahrc.org.za
Telephone: 011-4848300.

Facsimile 011-4847149. P O Box 2700, Houghton, 2041

  1. CATEGORIES OF RECORDS OF BRUWER THERON INCORPORATED 1998/007838/21 TRADING AS P C BRUWER AND PARTNERS WHICH ARE AVAILABLE WITHOUT A PERSON HAVING TO REQUEST ACCESS IN TERMS OF THE ACT IN TERMS OF SECTION 52 (2). [SECTION 51 (1) (C)]

No notice of such records has been made to the Minister.

  1. RECORDS AVAILABLE IN TERMS OF ANY OTHER LEGISLATION 
    [Section 51 (i) (d)]

Records are kept in according with the following legislation:
Companies Act, 1973.
Close Corporations Act, 1984.
Income Tax Act, 1962.
Pension Fund Act, 1956 (if applicable)
Other specified legislation, if applicable

  1. HOW TO REQUEST A RECORD. A DESCRIPTION OF THE SUBJECTS OF THE RECORDS HELD BY BRUWER THERON INCORPORATED 1998/007838/21 TRADING AS P C BRUWER AND PARTNERS AND THE CATEGORIES IN WHICH THESE SUBJECTS ARE CLASSED [Section 51 (1) (e)]

5.1 How to request a record [See pro forma request form in Section 9].
5.1.1 Section 53 prescribes that the requester must use the prescribed form to make the request for access to a record. This must be made to the head of the private body, or his duly authorized deputy. This request must be made to the address, fax number or electronic mail address of the body concerned.
5.2.2 The requester must provide sufficient detail on the request form to enable the head of the private body to identify the record and the requester. The requester should also indicate which form of access is required. The
requester should also indicate if he or she wishes to be informed in any other manner and state the necessary particulars to be so informed.
5.1.3 The requester must identify the right that he or she is seeking to exercise or protect and provide an explanation of why the requested record is required for the exercise or protection of that right.
5.1.4 If a request is made on behalf of a person, the requester must then submit proof of the capacity in which the requester is making the request to the satisfaction of the head of the private body.
5.1.5 The head of the private body must notify the requester (other than a personal requester) by notice, requiring the requester to pay the prescribed fee (if any) before further processing the request.
5.1.6 The fee for private bodies is R50. The requester may lodge an internal appeal or an application to the court against the tender or payment of the request fee.
5.1.7 If the request is granted then a further access fee must be paid for the reproduction and the search and preparation, and for any time that has exceeded the prescribed hours to search and prepare the record for
disclosure.

The head of the private body will then make a decision on the request and notify the requester in the required form.

5.2 Categories of records held by Bruwer Theron Incorporated 1998/007838/21 trading as P C Bruwer and Partners

5.2.1 Web page

The web page, www.pcbruwer.co.za, is accessible to anyone who has access to the Internet. P C Bruwer and Partner’s website has the following categories:
5.2.1.1 General information and background of the business
5.2.1.2 Services rendered by the business
5.2.1.3 Monthly Articles, in Afrikaans and English

5.2.2 Library

The library consists of a collection of works on various accounting, taxation and auditing issues. The material designation of the Library is books and journals.
Clients and personnel wishing to make use of the facilities may do so.

5.2.3 Other records

5.2.3.1 Operational information
This information can be defined as information needed in the day-to-day running of the organization and is generally of little to no use to persons outside the organization. (Examples of such information are: requisitions, internal telephone lists, address lists, company policies, directives, contracts, employee records and
general “house-keeping” information).
5.2.3.2 Communications
5.2.3.3 Current working files
5.2.3.4 Dormant files – previous years
5.2.3.5 Permanent files of companies
5.2.3.6 Permanent files for close corporations and trusts
5.2.3.7 Computer discettes and stiffys
5.2.3.8 Audit files
5.2.3.9 Tax files
5.2.3.10 Human resources files
5.2.3.11 Trainee accountant records
5.2.3.12 Directors agreement
5.2.3.13 Financial records, including financial statements
5.2.3.14 Client documentation

  1. OTHER INFORMATION AS MAY BE PRESCRIBED [Section 51 (1) (f)]

Not applicable

  1. AVAILABILITY OF THE MANUAL [Section 51(3)]

This manual is available from the South African Human Rights Commission, Bruwer Theron Incorporated 1998/007838/21 trading as P C Bruwer and Partners, and in electronic format at www.pcbruwer@pcbruwer.

  1. FEES IN RESPECT OF PRIVATE BODIES

8.1 The fee for a copy of the manual as contemplated in regulation 9 (2) (c) is R1, 10 for every photocopy of an A4-size page or part thereof.

8.2 The fees for reproduction referred to in regulation 11 (1) are as follows:

  1. a) For every photocopy of an A4-size page or part thereof 1,10
    b) For every printed copy of an A4-size page or part thereof held on a
    computer or in electronic or machine-readable form 0,75
    c) For a copy in a computer-readable form on –
    (i) stiffy disc 7,50
    (ii) compact disc 70,00
    d) (i) For a transcription of visual images, for an A4-size page or
    part thereof 40,00
    (ii) For a copy of visual images 60,00
    e) (i) For a transcription of an audio record, for an A4-size page
    or part thereof 20,00
    (ii) For a copy of an audio record 30,00

8.3. The request fees payable by a requester, other than a personal requester,
refferred to in regulation 11 (2) is R50,00

8.4. The access fees payable by a requester referred to in regulation 11 (3) are as follows:

8.4.1 (a) For every photocopy of an A4-size page or part thereof 1, 10
(b) For every printed copy of an A4-size page or part thereof held on a computer or in
electronic or machine-readable form 0,75
(c) For a copy in a computer-readable form on –
(i) stiffy disc 7,50
(ii) compact disc 70,00
(d) (i) For a transcription of visual images, for an A4-size page or part thereof 40,00
(ii) For a copy of visual images 60,00
(e) (i) For a transcription of an audio record, for an A4-size page or part thereof 20,00
(ii) For a copy of an audio record 30,00
(f) To search for and prepare the record for disclosure, R30,00 for each hour or part of
an hour reasonably required for such search and preparation

8.4.2 For the purposes of section 54 (2) of the Act, the following applies:
(a) Six hours as the hours to be exceeded before a deposit is payable; and
(b) one third of the access fee is payable as a deposit by the requester.

(3) The actual postage is payable when a copy of a record must be posted to
a requester.

  1. PRESCRIBED REQUEST FORM

REQUEST FOR ACCESS TO RECORD OF PRIVATE BODY
(Section 53 (1) of the Promotion of Access to Information Act, 2000
(Act No. 2 van 2000)

[Regulation 10]

9.1 Particulars of private body
The directors of Bruwer Theron Incorporated 1998/007838/21 trading as P C Bruwer and Partners are the following:
Pieter Coenraad Bruwer
Arnold Theron

9.2 Particulars of person requesting access to the record

(a) The particulars of the person who requests access to the record must be given below
(b) The address and/or fax number in the Republic to which the information is to be sent must be given.
(c) Proof of the capacity in which the request is made, if applicable, must be attached.

Full names and surname:
Identity number:
Postal address:
Fax number:
Telephone number:
E-mail address:
Capacity in which request is made, when made on behalf of another person:

9.3 Particulars of person on whose behalf request is made.

This section must be completed ONLY if a request for information is made on behalf of another person

Full names and surname:
Identity number:

9.4 Particulars of record
(a) Provide full particulars of the record to which access is requested, including the reference number if that is known to you, to enable the record to be located
(b) If the provided space is inadequate, please continue on a seperate folio and attach it to this form. This requester must sign all the additional folios.

  1. Description of record or relevant part of the record.
    2. Reference number, if available
    3. Any further particulars of record:

9.5 Fees

(a) A request for access to a record, other than a record containing personal information about yourself, will be processed only after a request fee has been paid.
(b) You will be notified of the amount required to be paid as the request fee.
(c) The fee payable for access to a record depends on the form in which access is required and the reasonable time required to search for and prepare a record.
(d) If you qualify for exemption of the payment of any fee, please state the reason for exemption.

Reason for exemption from payment of fees:

9.6 Form of access to record

If you are prevented by a disability to read, view or listen to the record in the form of access provided for in 1 to 4 hereunder, state your disability and indicate in which form the record is required.

Disability: Form in which record is required:

Mark the appropriate box with an X.

NOTES: 
(a) Compliance with your request in the specified form may depend on the form in which the record is available.
(b) Access in the form requested may be refused in certain circumstances. In such a case you will be informed if access will be granted in another form.
(c) The fee payable for access to the record, if any, will be determined partly by the form in which access is requested.

  1. If the record is in written or printed form:

………. copy of record* ………… inspection of record

  1. If record consists of visual images
    (this includes photographs, slides, video recordings, computer-generated images, sketches, etc.):

…………view the images* ……. copy of the images …….transcription of the images*

  1. If record consists of recorded words or information which can be reproduced in sound:

……………… listen to the soundtrack ………… transcription of soundtrack*
(audio cassette) (written or printed document)

  1. If record is held on computer or in an electronic or machine-readable form:
    ………printed copy of record* ………..printed copy of …………copy in information derived computer readable
    information derived computer readable form* (stiffy or compact disc)

*If you requested a copy or transcription of a record (above), do you wish the copy or transcription to be posted to you?
……………..YES …………….NO
Postage is payable.

9.7 Particulars of right to be exercised or protected

If the provided space is inadequate, please continue on a separate folio and attach it to this form. The requester must sign all the additional folios.

  1. Indicate which right is to be exercised or protected:
    2. Explain why the record requested is required for the exercise or protection of the aforementioned right.

9.8 Notice of decision regarding request for access

You will be notified in writing whether your request has been approved/denied.
If you wish to be informed in another manner, please specify the manner and provide the necessary particulars to enable compliance with your request.

How would you prefer to be informed of the decision regarding your request for access to the record:

Signed at …………………………………………….. this …………………………………… day of ………………………………………. 20.

……………………………………………………………………
SIGNATURE OF REQUESTER/PERSON ON WHOSE BEHALF REQUEST IS MADE