19 APRIL NEW ZEALAND GAZETTE 901

(ii) The policies and procedures include a full explanation of the review and appeal processes;

(iii) The policies and procedures contain safeguards to ensure that entitlements are assessed and provided in an accurate and timely manner;

(iv) The policies and procedures will ensure claimants and treatment providers are promptly notified of all decisions affecting them (in full compliance with the Act);

(v) The policies and procedures will ensure that all claims by its employees in relation to work-related personal injuries and the employees themselves, are managed in a pro active and appropriate manner;

(vi) It can demonstrate an ability to manage disputes arising out of any aspect of injury management and occupational health and safety including dispute resolution procedures;

(vii) There is at least one senior executive with clear responsibility for these issues; and

(viii) There are proper procedures in place for informing employees of their rights in relation to work-related injuries and the procedures that will or (at their election) can be followed and that proper procedures and policies are in place to ensure representation of employees by their union or other nominated representative where requested; and

(ix) It can demonstrate appropriate resources to implement the foregoing policies and procedures.

(f) In relation to s326E(1)(f), and in addition to the matters set out in subparagraph (e):

(i) It has policies and procedures that ensure:

• accurate and timely needs assessments are carried out (including proper bring up systems);
• planning for rehabilitation is undertaken;
• rehabilitation is undertaken in an open, consultative manner and in line with agreed procedures;

(ii) It has active policies and procedures (developed and implemented with the involvement of the employees’ union(s) where present or, if no union, with employee representatives) in place that support the safe and sustainable maintenance of injured employees at work or their safe, early and sustainable return to work;

(iii) The systems include provision for the out-of-work impact on the injured employee to be considered and appropriately managed; and

(iv) It will make known to its employees its commitment to at work rehabilitation (wherever possible) for injured employees.

(g) In relation to s326E(1)(g):

(i) It has in place processes and procedures that ensure that all claims by employees that they have suffered a work-related personal injury are recorded, including full details of:

• the accident;
• the circumstances surrounding the accident;
• health and safety procedures;
• the nature of the injury;
• the severity of the injury;
• the known consequences of the injury;
• the nature and severity of the known consequences of the injury; and
• all decisions relating to the acceptance or otherwise of the claim.

(ii) It has in place processes and procedures that ensure that there are full records of:

• all statutory entitlements claimed by employees;
• all decisions made as to the acceptance or otherwise of those claims and the treatment and rehabilitation of the employee concerned;
• all entitlements provided, and the manner of their provision;
• all payments made on account of statutory entitlements;
• all treatment and rehabilitation provided and other non monetary steps taken;
• all relevant calculations; and
• all interactions with treatment providers.

(iii) Such records are capable of being transferred in computer form; and

(iv) The systems in place will allow that Accredited Employer to provide monthly reports to the Manager within 5 working days after month end in a format specified by the Manager.

(h) In relation to s326E(1)(h):

(i) It has substantial net worth (being total assets minus total liabilities);

(ii) That its contingent liabilities are not excessive (details to be provided including an evaluation as to likely crystallisation of those liabilities);

(iii) It has an appropriate working capital ratio based on current assets (being cash, marketable securities, and trade receivables) divided by current liabilities;

(iv) It has an appropriate equity to debt ratio (being net worth divided by total liabilities); and

(v) It has an appropriate return on equity (being net profit divided by total equity).