PAIA Manual
This manual explains what records Ledger Room holds and how to request access to them under the Promotion of Access to Information Act.
1. The private body
- Name
- Ledger Room, the trading name of Annelli Deyzel, a sole proprietor
- Head of the body / Information Officer
- Annelli Deyzel
- Postal address
- TO BE COMPLETED — postal address for PAIA requests
- annelli [at] ledgerroom [dot] pro
- Telephone
- oh-two-one double-oh-seven oh-four-two-eight
- Website
- ledgerroom.pro
TO BE CONFIRMED — whether registration of the Information Officer with the Information Regulator has been completed, and the registration reference if so.
2. The Information Regulator's guide
The Information Regulator has published a guide, in terms of section 10 of the Act, on how to use PAIA. It explains how to exercise the rights the Act gives you. It is available from the Information Regulator of South Africa, who can be contacted through their published channels, and is provided in each of the official languages.
3. Records held
Ledger Room is a one-person bookkeeping practice. The records it holds fall into these categories:
- Client records — bank and card statements, supplier and customer invoices, reconciliations, trial balances, management accounts and year-end packs prepared for clients' accountants.
- Payroll records — payslips, employee tax and identity details, and PAYE, UIF and SDL calculations, for clients whose payroll is run by Ledger Room.
- Tax submissions — EMP201 declarations and EMP501 reconciliations prepared and filed on behalf of clients.
- Business records of Ledger Room itself — its own accounting records, invoices, tax records and statutory returns.
- Correspondence and engagement records — enquiries received through this website, engagement terms, quotes and email correspondence with clients.
TO BE REVIEWED — confirm this list matches the records actually held, and add or remove categories accordingly.
4. Records available under other legislation
Certain records are available, or must be produced, under legislation other than PAIA. Depending on the client and the work, that may include the Tax Administration Act 28 of 2011, the Income Tax Act 58 of 1962, the Value-Added Tax Act 89 of 1991, the Basic Conditions of Employment Act 75 of 1997, the Unemployment Insurance Contributions Act 4 of 2002, the Companies Act 71 of 2008 and the Protection of Personal Information Act 4 of 2013.
5. How to request a record
- Complete the prescribed request form for access to a record of a private body, as published under PAIA, and send it to the Information Officer at the address in clause 1.
- Provide enough detail to identify the record and to identify yourself, and state the form of access you want and how you would like to be told the outcome.
- If you are requesting the record in order to exercise or protect a right, say which right and how the record would help.
- Pay the prescribed request fee where one is payable. A requester asking for their own personal information does not pay a request fee.
A decision follows within 30 days of the request being received. That period may be extended in the circumstances the Act allows, in which case you will be told why.
TO BE CONFIRMED — the current prescribed request and access fees, taken from the fee schedule in force. Do not quote figures from memory; they are set by regulation and change.
6. Grounds for refusing a request
Access may be refused on the grounds set out in Chapter 4 of Part 3 of the Act. In summary, those cover the unreasonable disclosure of someone else's personal information, records held in confidence about a third party's commercial affairs, information whose disclosure would breach a duty of confidence, records that would prejudice someone's safety or property, privileged legal records, and records containing a third party's trade secrets or financial information where disclosure would harm them.
Where part of a record can be released without causing the harm relied on, that part will be released.
7. If a request is refused
PAIA does not provide for an internal appeal against the decision of a private body. A requester who is unhappy with a decision may lodge a complaint with the Information Regulator, or apply to a court, within the periods the Act allows.
8. Processing of personal information
Details of what personal information Ledger Room processes, for what purpose, who else handles it, and the rights available under POPIA are set out in the Privacy Policy. Categories of data subjects include clients, the employees of clients whose payroll is processed, and people who send enquiries through this website.
9. Availability of this manual
This manual is available on this website at ledgerroom.pro/paia.html, and on request from the Information Officer by email. It will be updated whenever the details in it change.