Charitable Funds Policy
|
|
- Laurence Godwin Parker
- 6 years ago
- Views:
Transcription
1 Charitable Funds Policy Version: 1.0 Ratified by: EMT Date ratified: Name of originator/author: Name of responsible committee/individual: Date issued: Review date: May 2013 Target audience: Comments/queries please contact: Keren Salt, Head of Governance Keren Salt, Head of Governance Charitable Funds Committee All those with Charitable Funds responsibilities, including NHSN, NHSN Provider Services, rthampton General Hospital, rthamptonshire Healthcare Foundation Trust
2 Version. Date Who Status Comment Keren Salt Draft Initial draft Keith Brooks Draft Additional information added 0.3 Jan 11 Peter Kelby Draft Minor amendments 0.4 Mar 11 PCT CF Committee members Draft Minor amendments 0.5 May 11 Keren Salt Draft Minor amendments following consultation 1.0 May 11 EMT Approved 2
3 Contents Charitable Fund Policy... 5 Introduction... 5 Hallmark 1 Purpose and Direction... 5 Hallmark 2 A Strong Board... 6 Roles and Responsibilities... 6 The Corporate Trustee... 6 Charitable Funds Committee... 6 Cransley Hospice Charitable Funds Sub Committee... 6 Financial Systems... 6 Fund Managers... 7 Cransley Hospice Fund Raising Team... 7 Hallmark 3 Fit for Purpose... 7 Fund Details... 7 Risk Management Plan... 8 Sources of Funds... 8 Donations... 8 Legacies... 8 Grants... 9 Income from Charitable Trading... 9 Income from n-charitable Trading... 9 Fundraising... 9 Hallmark 4 Learning and Improving Hallmark 5 Financially sound and prudent
4 Requests for Expenditure Cransley Hospice Written Procedural Guidelines Local Banking Procedure Reserves Policy Management Information Hallmark 6 Accountable and Transparent Annual Accounts and Annual Report Complaints and Concerns Beneficiary and Service User Involvement Equality Impact Assessment
5 Charitable Fund Policy Introduction NHS Trusts are permitted to hold Charitable Funds for purposes relating to health for the public benefit of those for whom they were intended. The main sources of funds are donations, legacies, investment income and the proceeds of fund raising activity. All funds may be used for the general purposes of the charity, except where the terms of any legacies or the beneficiaries for fund raising have specified or implied a more specific restriction. The Charitable Funds are registered with the Charity Commission in the name of rthamptonshire Teaching PCT, registration number This charity is a group registration and applies the income and capital for any charitable purpose relating to the NHS wholly or mainly for the services provided by rthamptonshire Provider Services and rthamptonshire Healthcare NHS Foundation Trust. There is also a separate Charity Fund namely the Walter Slye Fund (registration number ) which is under the ultimate trusteeship of the Board of NHS rthamptonshire in its capacity as Corporate Trustee. This fund is small and does not require annual accounts, however an Annual Update must be provided to the Charity Commission in order to illustrate performance during each financial year. In order to ensure that rthamptonshire Teaching PCT Charitable Fund operates effectively and efficiently and to provide the best possible service to the people it was set up to benefit, we have adopted the Hallmarks of An Effective Charity (Charity Commission, 2008). In doing so we uphold the following hallmarks: Hallmark 1 Clear about its purposes and direction Hallmark 2 A Strong Board Hallmark 3 Fit for purpose Hallmark 4 Learning and improving Hallmark 5 Financially sound and prudent Hallmark 6 Accountable and transparent Hallmark 1 Purpose and Direction rthamptonshire Teaching PCT Charity Fund is established for charitable purposes relating to the NHS; its Trustee arrangements have been established by the Secretary of State for Health and individuals responsible for ensuring that trustee duties are fulfilled are appointed by the NHS. The Charitable Funds Committee set out the high level strategy for the Charity annually, taking account of future sustainability (what is needed now and in the future). 5
6 The purpose of this document is to provide clear guidance to staff of what to do when dealing with charitable monies, detailing procedures for dealing with income and expenditure, governance and accounting processes. The policy might also be of interest to those who very generously make donations and legacies and to those who wish to access funding. Hallmark 2 A Strong Board Roles and Responsibilities The Corporate Trustee The Board of NHS rthamptonshire is the Corporate Trustee of the Charitable Fund, in line with this role it has established a Charitable Funds Committee to administer those funds in accordance with any statutory or other legal requirements or best practice required by the Charity Commission. In doing so, the Corporate Trustee recognises that the establishment of a Charitable Funds Committee does not alter its responsibilities, which remains the trustee as a corporate body (NSHN Standing Orders 26:2010). The Corporate Trustee understands that it must act only in the Charity s interests and it will identify and manage any conflict of interest. Charitable Funds Committee The Charitable Funds Committee is a formally constituted committee of and accountable to the Corporate Trustee. The main purpose of this Committee is to: Ensure that funds are accessed and used for the public benefit of those for whom they were intended; Oversee the management, investment and disbursement of charitable funds according to Charity Commission guidance and to ensure compliance with the laws governing charitable funds including compliance with Public Benefit requirements as set out in the Charities Act Cransley Hospice Charitable Funds Sub Committee Cransley Hospice Charitable Funds Committee is a sub-committee of the Charitable Funds Committee. This Committee is responsible for the appropriate management of Cransley Hospice Funds and to establish and monitor an annual spending plan, ensuring that requests for funding meet the purpose of the fund. This Committee is accountable to the Charitable Funds Committee. Financial Systems The financial management systems of charitable funds are currently administered by rthampton General Hospital NHS Trust under Service Level Agreement (SLA). The services provided under this agreement include: Creditor Payments; Treasury management including dealing with investment bankers; 6
7 Processing of Charity Aid Foundation (CAF) vouchers and gift aid reclaims,. Financial Accounting (control a/c preparation, bank reconciliation). Basic transaction allocation to comply with SORP 2005 requirements Preparation of trading account for Charity shop and monitor VAT status. Accounting for Investment gains and losses Preparation of final accounts statements for inclusion in the Annual report Systems management support Maintaining fund managers lists Producing fund statements for managers on a quarterly basis Producing financial information to support charity management committee meetings Fund Managers (Fund Holders) Fund Managers are responsible for ensuring that charitable monies are spent appropriately within public benefit guidelines and that the funds are administered separately to exchequer funds. A full list of fund managers is maintained and reviewed annually to ensure its accuracy. Cransley Hospice Fund Raising Team The Cransley Hospice Fund Raising Team are responsible for raising money for the support of the hospice and also work to continually raise its profile within the community. In addition, the Team are responsible for administering all day to day aspects associated with fundraising such as sending thank you letters, gift aid claims and maintaining a comprehensive fund raising database. The fund raising team work to the Cransley Hospice Ethical Guideline for Fundraising which is based on the Institute of Fundraising guidelines. Hallmark 3 Fit for Purpose Fund Details Within the main charitable registration a number of separate special purpose charities have been listed for each of the constituent health bodies within the group registration. The objects of each charity provide for the funds to be applied for any charitable purpose relating to the NHS and proceed to earmark the fund for a particular health body reflecting the origin of the fund. The specific names and objectives of each fund are listed in the table below: Fund Community General Purpose Fund Cransley Hospice Fund Mental Health Fund Purpose For any charitable purposes relating to the NHS wholly or mainly for community services For any charitable purpose or poses relating to the NHS wholly or mainly for palliative care services; established to provide support for Cransley Hospice in Kettering. For any charitable purpose or purposes relating to the NHS wholly or mainly for mental 7
8 health services General Charity Fund To combine the investments and money belonging to the charities and representing expendable funds into one pooled fund. The PCT undertakes reviews of the funds in order to ensure flexibility for future spending requirements. Risk Management Plan Regular risk review and assessment of the risks faced by the Charity is undertaken in all areas of its work and plans to effectively manage those risks are implemented. A Charity Fund risk register is maintained by the PCT Head of Governance that is reviewed, checking the effectiveness of actions taken to mitigate the risks, and reported to the Charitable Funds Committee. Sources of Funds Charitable Funds must be kept separate from NHS Exchequer monies. Neither NHS organisations nor Exchequer funds can make donations to Charitable Funds. Monies must not be accepted for the personal benefit of any individual staff member; for details on how to handle gifts and hospitality please refer to the PCT Hospitality, Sponsorship and Register/Declaration of Staff Interest policy which can be found on the intranet. Donations Any donations or other income received is held in trust and must be paid promptly into Charitable Funds bank accounts. Please see the separate processes for the various locations in the Written Procedural Guidelines section of this document. Legacies 95% of these will be advised by Solicitors, and may be addressed to any part of the organisation originally, on receipt initial correspondence should be addressed to the head of governance for acknowledgement and progression.. A copy of the Will or extract should always be requested before accepting any money to ensure that the deceased wishes can be adhered to. When a legacy is of a specified amount, it is normally straightforward. However there maybe complications which will require to be addressed on a case by case basis. 8
9 On completion where the charity is a residuary beneficiary the Estate Accounts must be checked and a letter written in the name of the nominated charity representative to confirm acceptance. In all instances there must be a final confirmation of receipt of funds confirming the purpose for which they will be applied. Sallly Leeson (Head of Corporate Finance) NHS rthamptonshire Francis Crick House Summerhouse Road Moulton Park rthampton NN3 6BJ Sally.Leeson@northants.nhs.uk Grants The charity may request grants, primarily from other charities, the conditions attached to any grants received will potentially impose restrictions on fund usage, which should be advised to the finance team on receipt to ensure they are correctly recorded. Income from Charitable Trading Income received whilst carrying out the purposes of the charity is regarded as charitable trading. This includes income from training and lectures connected to the charity and income from coffee shops or similar directly provided by the charity as a service to patients, relatives and staff. Income from n-charitable Trading This includes the operation of the Cransley Hospice charity shop and any other regular trading activities that HM Revenue and Customs do not consider to meet fundraising event criteria. Guidance from the Charity Commission states that any trading arrangements should be limited to supporting the charities overall purposes and objectives. If non charitable trading exceeds defined turnover thresholds there are VAT implications to be considered. Fundraising 9
10 The majority of one off events and activities organised to raise funds other than direct donations are categorised as fundraising. This includes income from organising fetes and other social events In all instances risk assessment and reputational standing should be considered before any events are undertaken. It is important that money handling is secure and processes are designed and implemented to ensure that no member of staff or volunteer is put at risk of suspicion. Any fundraising activities which affect the general public and include an element of chance must comply with the Lottery Act Hallmark 4 Learning and Improving rthamptonshire Teaching PCT Charitable Fund carries out a review of public benefit, finances, activities, achievements and the performance of the fund at least annually. The details of this review can be seen in the Annual Report. The Charitable Funds Committee also carries out an annual review of its effectiveness through the use of the Committee Effectiveness Tool, the results of which are reported back to the Committee and contains any recommendations identified. Upon receipt of the report on the audit of the annual accounts, the PCT ensures that any resulting recommendations made by the auditors are implemented to ensure that the Charity continues to be able to fulfil its purpose. Hallmark 5 Financially sound and prudent Requests for Expenditure Any requests for expenditure should be made using Form RE 1 (attached at appendix1). Requests for expenditure can be authorised through the following routes (as defined within the NHS rthamptonshire Scheme of Delegation, reference 5): Signatory Amount Fundholder Up to 1000 Fundholder and Director of Finance or nominated deputy Up to 2500 Director of Finance or Chief Executive Up to 10,000 Chairman and Vice Chairman of the Charitable Over 10,000 10
11 Funds Committee Cransley Hospice Separate arrangements apply to the Cransley Hospice Fund due to the size of the fund and the close links between the fund and the PCT as host for its staff. An agreed annual financial plan will be approved by the Cransley Charitable Funds Committee and the PCT Charitable Funds Committee. Authorisation of expenditure in line with this plan will be set down as follows: Signatory Amount Fundholder or Fund Raising Manager Up to 2,500 Fundholder and Director of Finance or nominated deputy Up to 10,000 Director of Finance or Chief Executive Up to 50,000 Chairman and Vice Chairman of Charitable Funds Committee Over 50,000 Written Procedural Guidelines Written procedural guidelines are wide and varied for the operation of charitable funds that make up the rthamptonshire Teaching PCT Charitable Fund. Written procedures are in place for the following and can be accessed via the PCT website: rthamptonshire Healthcare NHS Foundation Trust Charitable Funds Policy Routes via which monies can be banked to the Cransley Hospice Charitable Fund Community Fundraising Registration and Agreement Form (Cransley Hospice) An Ethical Guideline for Fundraising (Cransley Hospice) Local Banking Procedure Reserves Policy 11
12 Trustees are under a legal duty to apply charity funds within a reasonable time of receiving them. Trustees need to consider, and regularly review, what level of reserves it is appropriate for them to hold. Without a reserves policy, trustees cannot be content that their reserve levels meet current needs. If reserves are too high, the charity is retaining funds without justification and this could constitute a breach of trust. If reserves are too low, the fund s ability to meet future commitments or needs may be at risk. Trustees are required to have a formal reserves policy, review this regularly and report on it in their annual report. It is the policy of the Trustee to spend income on charitable purposes rather than build up reserves for future unknown needs. In general a minimum balance to cover a year s planned expenditure will be held, for details please see the rthamptonshire Teaching PCT Charitable Funds Reserves Policy, via the PCT website. Management Information In order to discharge their responsibilities effectively and to assure the Corporate Trustee, members of the Charitable Funds Committee need relevant management information to inform their decision making. This information must be timely, relevant, usable and accurate. As well as the more usual financial information relating to budget and spend to date, members are informed of significant donations, a list of large or significant transactions, a summary investment report, a report on slow moving or overdrawn funds and a report on the use of the Chairman s discretionary powers. Members are also provided with non-financial information about the context within which the fund is operating so that they are able to make informed decisions about future strategy. Members are able to formulate the strategic aims for the charity using the information provided above, consideration of the Charity Commission s general guidance on public benefit and monitor progress against those aims during the year. Investment Policy The Charity Investment Policy sets out the general objective that the investments must be managed in such a way as to provide sufficient income to enable the charity to carry out its purposes effectively both in the short and longer term. Where possible the value of the assets should be enhanced so as to at least keep pace with inflation over the longer term. The Investment Policy requires that an approximate balance is maintained between enhancement of capital and the generation of income and requires a medium risk approach in the management of the Charity s assets. The rthamptonshire Teaching PCT Charitable Funds Investment Policy can be accessed via the PCT website. 12
13 Hallmark 6 Accountable and Transparent Annual Accounts and Annual Report rthamptonshire Teaching PCT complies with its legal obligations as set out in the Statement of Recommended Practice (SORP), to produce annual accounts and an annual report. The annual accounts are produced by rthampton General Hospital Finance Department under a Service Level Agreement and the Annual Report by NHS rthamptonshire Finance Department. The accounts are audited by KPMG prior to being signed off and submitted to the Charity Commission. Complaints and Concerns Any complaints regarding charitable funds are handled through the PCT s Advice and Information Service, the Complaints and Concerns Policy and Procedure details how to make a complaint or raise a concern and is available on the PCT website. The PCT is a member of the Fundraising Standards Board, to which the public can refer if they feel that their complaint or concern about charitable funds has not been dealt with appropriately. Beneficiary and Service User Involvement rthamptonshire Teaching PCT Charity Fund maintains close links with staff and patients within the related health organisations and their hospitals and service. The Charitable Funds Committee includes representatives from all of these organisations. These relationships enable the most effective use of the charitable funds in that they are directed to ensure that they make an effective contribution to these organisations activities. The Charitable Fund also maintains close links with individual local charitable and voluntary organisations such as League of Friends. Monitoring and Control of this Policy This policy is monitored through the effective implementation of the processes described within, the output of these processes being reported through to the relevant committee and/or the Corporate Trustee. Internal Audit also provide assurance through their auditing of systems and processes. 13
14 Equality Impact Assessment Questions and Definitions Yes/ Comments Name of document being assessed: Charitable Funds Policy Does the document/guidance content affect one group less or more favourably than another on the basis of: Race Religion or belief Gender Sexual Orientation Gender Identity Age Disability Socio- Economic Carers Refers to the protected characteristic of race. It refers to a group of people defined by their race, colour, nationality (e.g. citizenship), ethnic or national origins (e.g. gypsies and travellers) Religion has the meaning usually given to it but belief includes religious and philosophical beliefs including lack of belief (e.g. atheism). Generally, a belief should affect your life choices or the way you live for it to be included in the definition. Refers to eliminating sex discrimination and harassment and to promote equality for women and men. Whether a person's sexual attraction is towards their own sex, the opposite sex or to both sexes. Whether a person's gender identity is with their own gender or the opposite gender. This refers to a person belonging to a particular age group, which can mean people of the same age (e.g. 32-year-olds) or range of ages (e.g year-olds, or people over 50) A person has a disability if he or she has a physical or mental impairment which has a substantial and longterm adverse effect on that person's ability to carry out normal day-to-day activities. A group of people who face disadvantage based on their location, background and other protected characteristics e.g. Post Code Lottery - where they live means there life expectancy is lower. A person cares for a child under 16 or a disabled child under 18, or if they re a carer for an adult, where it has an effect on that person's ability to carry out normal day-to-day activities. Is there any evidence that some groups are affected differently? If you have identified potential discrimination, are there any exceptions valid, legal and/or justifiable? Is the impact of the document/guidance likely to be negative? If so, can the impact be avoided? What alternative is there to achieving the document/guidance without the impact? Can we reduce the impact by taking different action? If you have identified a potential discriminatory impact of this procedural document, please refer it to the HR Department, together with any suggestions as to the action required to avoid/reduce this impact. For advice in respect of answering the above questions, please contact Communications & Human Capital. 14
The Queen Elizabeth Hospital King s Lynn, Charitable Fund Registered Charity No Fundraising Policy (Charitable Fund)
Charitable Fund The Queen Elizabeth Hospital King s Lynn, Charitable Fund Registered Charity. 1051327 Fundraising Policy (Charitable Fund) Unique Reference / Version Primary Intranet Location Policy Name
More informationCharitable Funds Policy & Procedures
Charitable Funds Policy & Procedures Sponsor: Director of Finance Author: Head of Finance (Systems & Reporting) Version: 4.0 Status: to be approved by the Charitable Funds Committee Circulation List: Charitable
More informationPetty Cash Policy and Procedure
Petty Cash Policy and Procedure Policy Folder & Policy Number Finance 2.4 Version: 1 Approved by: Audit Committee Date Approved: 27 November 2014 Name of originator/author: G Gardiner, Assistant CFO Name
More informationRugby High School Fund Policy
Rugby High School Fund Policy CONTENTS: 1. Background and Purpose 2. Summary and General Requirements 3. Financial and Managerial Framework Type of Fund Management Committee Fund Treasurer Audited Accounts
More informationReimbursement of Expenses for patients and carers Policy
Reimbursement of Expenses for patients and carers Policy (for patients and carers attending CCG meetings and events to support patient engagement activities) Version 1.2 December 2014 Policy details Policy
More informationCharitable Funds Strategy
Charitable Funds Strategy March 2016 (revised version) Contents Page 1. Introduction Definition of Charitable Funds 3 South Warwickshire NHS Foundation Trust s Charitable Funds 3 2. Stewardship of Funds
More informationWrightington, Wigan and Leigh. Health Services Charity
Wrightington, Wigan and Leigh Health Services Charity Registered Charity Number 1048659 Annual Accounts for the year ended 31 March 2011 Wrightington, Wigan and Leigh Health Services Charity Annual Accounts
More informationAccounting and reporting by charities: statement of recommended practice (SORP) EXPOSURE DRAFT - JULY 2013
: statement of recommended practice (SORP) - JULY 2013 Accounting and reporting by charities: the statement of recommended practice (SORP) scope and application Introduction 1. The Statement of Recommended
More informationCareer Break Policy. Policy ID. HR36 Version v1.0 Owner
Career Break Policy Policy ID HR36 Version v1.0 Owner Alison McQuillan Approving Committee Remuneration and Nominations Committee Date agreed 29th July 2016 Next review date: 29 th July 2019 Version History
More informationCharitable Funds. Target Audience. Who Should Read This Policy. All Clinical/Non Clinical Staff
Charitable Funds Who Should Read This Policy Target Audience All Clinical/Non Clinical Staff Version 1.0 April 2017 Ref. Contents Page 1.0 Introduction 4 2.0 Purpose 4 3.0 Objectives 4 4.0 Process 4 4.1
More informationEstablishment Control Policy
Establishment Control Policy CCG Policy Reference: FIN 5 Brief Description (max 50 words) Target Audience This policy sets out the process and approvals required before any change in the Clinical Commissioning
More informationPolicies, Procedures, Guidelines and Protocols
Policies, Procedures, Guidelines and Protocols Document Details Title Finance Procedure U2 : Charitable Funds Accounting & Reporting Trust Ref No 817-28690 Local Ref (optional) Main points the document
More informationReceipt of Hospitality, Gifts and Inducements. Policy Number: 032 Version: 1.5 Ratified by: Audit Committee 16 Dec 2015 Name of originator/author:
Receipt of Hospitality, Gifts and Inducements Policy umber: 032 Version: 1.5 Ratified by: Audit Committee 16 Dec 2015 ame of originator/author: LCFS File Location Policies\01 Final Policies Date issued:
More informationBudgetary Control Policy
Budgetary Control Policy Version: 001 Ratified by: CP&R CCG Governing Body Date ratified: September 2017 Name of Director Sponsor: Name of originator/author: Name of responsible committee/individual: Chief
More informationFCP 007 Charitable Funds Policy. FCP 007 Charitable Funds Policy. Director of Finance
Appendix 2 FCP 007 Charitable Funds Policy Document Reference No: Version No: 6 Issue Date: Review Date: Author: Document Owner: Accountable Executive: Approved By: Approval Date: FCP 007 Charitable Funds
More informationNORTH EAST AMBULANCE SERVICE TRUST FUND CHARITABLE FUNDS ANNUAL REPORT AND ANNUAL ACCOUNTS 2013/14
NORTH EAST AMBULANCE SERVICE TRUST FUND CHARITABLE FUNDS ANNUAL REPORT AND ANNUAL ACCOUNTS 2013/14 Charity Number: 1078575 Contents Page Legal and administrative information 2 The Charity Structure, Governance
More informationNORTH EAST AMBULANCE SERVICE NHS TRUST
NORTH EAST AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT AND ANNUAL ACCOUNTS 2008/2009 Charity Number : 1078575 Contents Page Legal and administrative information 2 The Charity Structure,
More informationAmanda Oates Elizabeth Seed
Policy Number 9.22 Policy Name Policy Type Retirement Procedure Divisional Accountable Director Author Recommending Committee N/A Approving Committee Amanda Oates Elizabeth Seed N/A Date Originally Approved
More informationTRUSTEE S ANNUAL REPORT FOR THE CHARITABLE FUNDS REGISTERED CHARITY NUMBER
TRUSTEE S ANNUAL REPORT FOR THE CHARITABLE FUNDS 2012-13 REGISTERED CHARITY NUMBER 1056576 REPORT OF THE TRUSTEE FOR THE YEAR ENDED 31 MARCH 2013 1. INTRODUCTION Trustees of a charity or those acting on
More informationTHE SCOTTISH FA. Equity Policy
THE SCOTTISH FA Equity Policy THE SCOTTISH FA EQUITY POLICY 1. Statement of Intent 1.1 The Scottish F.A. is committed to ensuring that football in Scotland is open to all and that barriers, whether real
More informationBRIGHTON AND SUSSEX UNIVERSITY HOSPITALS NHS TRUST CHARITABLE FUNDS
BRIGHTON AND SUSSEX UNIVERSITY HOSPITALS NHS TRUST CHARITABLE FUNDS ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2014 BRIGHTON AND SUSSEX UNIVERSITY HOSPITALS NHS TRUST The accounts
More informationConsolidated Financial Statements. For the period ended 30 th September 2016
Charity No. 1039651 Company No. 2948500 Consolidated Financial Statements For the period ended 30 th September 2016 Consolidated statement of financial activities (incorporating a consolidated income
More informationGifts and Hospitality Policy
Gifts and Hospitality Policy Date: September 2017 This is a controlled document. It should not be altered in any way without the express permission of the author or their representative. On receipt of
More informationCode of Acceptance and Refusal of
Code of Acceptance and Refusal of Donations The purpose of the Code of Acceptance and Refusal of Donations is to give a member of FIA who is a Fundraiser or a Director of an Organisation a guide to make
More informationNATIONAL HEALTH SERVICE WEST HERTFORDSHIRE HOSPITALS NHS TRUST FUNDS HELD ON TRUST ANNUAL ACCOUNTS
NATIONAL HEALTH SERVICE WEST HERTFORDSHIRE HOSPITALS NHS TRUST The accounts of the Funds Held on Trust by the Trust FOREWORD FUNDS HELD ON TRUST ANNUAL ACCOUNTS 2003-04 These accounts have been prepared
More informationWELSH AMBULANCE SERVICES NHS TRUST CHARITY
WELSH AMBULANCE SERVICES NHS TRUST CHARITY The accounts for Funds Held on Trust. FOREWORD The full annual accounts have been prepared in accordance with the Charities Act (1993), the Charities (Accounts
More informationOrganisational-wide Guidelines for the Development and Management of Controlled Documents
Organisational-wide Guidelines for the Development and Management of Controlled Documents Policy Folder & Policy Number General 3.1 Version: 1 Ratified by: Governing Board Date ratified: 6 March 2013 Name
More informationFINANCE POLICY & PROCEDURE (FPP No.6) POLICY FOR ENTERING INTO SERVICE AGREEMENTS FOR NEW BUSINESS INCLUDING VARIATIONS TO EXISTING AGREEMENTS
FINANCE POLICY & PROCEDURE (FPP No.6) POLICY FOR ENTERING INTO SERVICE AGREEMENTS FOR NEW BUSINESS INCLUDING VARIATIONS TO EXISTING AGREEMENTS DOCUMENT INFORMATION Author: Charles Porter Director of Finance
More informationUNIVERSITY OF ST ANDREWS GIFT ACCEPTANCE POLICY
UNIVERSITY OF ST ANDREWS GIFT ACCEPTANCE POLICY 1. Scope This policy sets out: the principles that the University will follow when seeking and accepting gifts from individuals, charitable trusts and other
More informationGuidance on Stocktaking V4.1
V4.1 December 2017 Summary. Stocktaking is carried out to for accounting purposes, identification of over/under stocking, identify obsolete or damaged stock. A physical check of stocks must be undertaken
More informationPetty Cash Policy and Procedure
Petty Cash Policy and Procedure Date: 22 July 2016 Release: Final Lead Manager: Wendy Kerr, Chief Finance Officer Clinical Leads: Not Applicable Revision History Author Version Revision Date Previous Revision
More informationPETTY CASH November 2017
PETTY CASH November 2017 Important: This document can only be considered valid when viewed on the CCG s website. If this document has been printed or saved to another location, you must check that the
More informationWelsh Ambulance Services NHS Trust Charity. Registered Number: Annual Report 2009/10
Welsh Ambulance Services NHS Trust Charity Registered Number: 1050084 0 Contents Page 1 Reference and Administrative Details... 2 2 Structure, Governance and Management... 4 2.1 Trusteeship... 4 2.2 Funds
More informationCROYDON HEALTH SERVICES CHARITABLE FUND ANNUAL REPORT 2011/2012. Registered Charity No
CROYDON HEALTH SERVICES CHARITABLE FUND ANNUAL REPORT 2011/2012 Registered Charity No. 1054824 About the Fund Croydon Health Services Charitable Fund ( the Fund ) was created by declaration of the trust
More informationBrighton and Sussex University Hospitals. Medical Device, Medical Equipment and Product Trials Policy
Brighton and Sussex University Hospitals Medical Device, Medical Equipment and Product Trials Policy Version: 3 Category and number: Was TCP 0160 Approved by: Senior Management Team Date approved: 21 st
More informationCash and Treasury Management Policy and Procedure
Cash and Treasury Management Policy and Procedure Date: 22 July 2016 Release: Final Lead Manager: Wendy Kerr, Chief Finance Officer Clinical Leads: Not applicable Revision History Author Version Revision
More informationPurpose of pro forma accounts. Charities that may find the pro forma accounts useful. Charities that should not use the pro forma accounts
Accruals Accounts Completion Notes Section 1 Introduction Purpose of pro forma accounts These pro forma accounts are designed to help smaller charities prepare and present accruals accounts. They provide
More informationThe Newcastle Upon Tyne Hospitals NHS Foundation Trust. Code of Practice for Supplier Representatives (other than Pharmaceutical)
The Newcastle Upon Tyne Hospitals NHS Foundation Trust Code of Practice for Supplier Representatives (other than Pharmaceutical) Version: 1.2 Effective From: 30 March 2016 Expiry Date: 30 March 2019 Date
More informationCash and Treasury Management Policy and Procedure
Cash and Treasury Management Policy and Procedure Date: December 2014 Release: FINAL Lead Manager: John Leslie, Chief Finance Officer Clinical Leads: Not applicable Revision History Author Version Revision
More informationThis is a draft sample document which may be subject to change in line with funders requirements
WOLVERHAMPTON VOLUNTARY SECTOR COUNCIL - and - NAME OF PARTNER ***** NOTE This is a draft sample document which may be subject to change in line with funders requirements 1 REFERENCE ***** This Service
More informationVersion: 2. Date adopted: Review date: April Expiry date: 1 January Target audience: All LPT Staff
Retirement Procedure This Procedure describes the process to be followed by employees wishing to retire. It also provides general guidance on retirement for employees and managers. Key Words: Retirement,
More informationCharity Retail Association and Blake Morgan. Tel:
To: Produced by: Charity Retailers Last updated: August 2018 Contact: Charity Retail Association and Blake Morgan mail@ Tel: 020 7697 4080 There are a range of activities carried out by charity retailers.
More informationWorking Capital Management Policy
Working Capital Management Policy Reference No: P_F_03 Version 1 Ratified by: LCHS Trust Board Date ratified: 11 September 2018 Name of originator / author: Kelvin Mucheke, Operational Finance Manager
More informationPOLICY REFERENCE NUMBER. POLICY NAME Claims Handling Policy. Chief Nurse and Deputy Chief Executive
POLICY REFERENCE NUMBER SABP/RISK/0034 POLICY NAME Claims Handling Policy BRIEF OUTLINE OF THIS POLICY This policy will provide a framework for the management of claims for compensation made against the
More informationFINANCIAL STATEMENTS
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2014 Charity Number 801953 FINANCIAL STATEMENTS CONTENTS PAGE Officers and professional advisers 1 Trustees Annual Report 2 Statement of trustees' responsibilities
More informationPolicy and Procedural Documents Development and Management
Policy and Procedural Documents Development and Management Version: 6.1 Bodies consulted: Lead Managers Approved by: Executive Management Team Date Approved: 8.3.16 Lead Manager: Governance Manager Lead
More informationCHARITABLE FUNDS POLICY
CORP/FIN 8 v.2 CHARITABLE FUNDS POLICY June 2018 Did you print this document yourself? The Trust discourages the retention of hard copies of policies and can only guarantee that the policy on the Trust
More information1. Trustees annual report
1. Trustees annual report Overview and the purpose of the trustees annual report 1.1. The FRSSE does not specify any requirements for narrative reporting or for the content of a trustees annual report
More informationFinancial Management Policy
[insert organisation name/logo] Financial Management Policy Document Status: Date Issued: Lead Author: Approved by: Draft or Final [date] [name and position] [insert organisation name] Board of Directors
More informationFRIENDS OF ADI TRUSTEES REPORT AND FINANCIAL STATEMENTS
FRIENDS OF ADI TRUSTEES REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2006 Contents Page(s) Legal and Administrative Information 1 Trustees Report 1 3 Independent Examiner s Report 4 Statement
More informationManaging charity assets and resources
Managing charity assets and resources March 2011 Contents 1. Introduction 2 2. Financial management 4 3. Investing charitable funds 5 4. Identifying and managing risk 6 5. Sound internal financial controls
More informationEquality and Diversity Policy. Implementation Date: October Reviewed: May 2017
Implementation Date: October 2013 Reviewed: May 2017 Next Review Date: May 2019 SECTION CONTENTS Page Contents 2 Introduction 3 Policy Statement 3 Implementation 5 Responsibility 5 Consultation 5 Review
More informationGifts and Hospitality Policy. Director of Integrated Governance. 06 October The Governing Body or GCCG Executive
Gifts and Hospitality Policy Author(s) Director of Integrated Governance Version 1.1 Version Date 22 September 2016 Implementation/Approval Date 06 October 2016 Review Date September 2019 Review Body The
More informationINTELLECTUAL PROPERTY POLICY
INTELLECTUAL PROPERTY POLICY Category: Summary: Policy The Policy sets out the procedures that the Trust has adopted to ensure that Intellectual Property (IP) generated using the Trust s resources is identified
More informationCareer Break Policy. Date Issued: 1 st January 2014 Date to be reviewed:
Career Break Policy HR Policy: HR05 Date Issued: 1 st January 2014 Date to be reviewed: 3 years 1 Policy Title: Supersedes: Description of Amendment(s): This policy will impact on: Financial Implications:
More informationCash & Treasury Management Policy
Cash & Treasury Management Policy Annex 1 Category: Policy / Procedure The aim of the Cash & Treasury Management Policy is to provide a framework within which the Trust can manage risk Summary: and protect
More informationMaidenhead Care. Annual Report and Financial Statements 1 January to 31 December 2015
Maidenhead Care Annual Report and Financial Statements 1 January to 31 December 2015 Charity number: 1134263 Company number: 6996751 Page 1 Trustees report Year ended 31 December 2015 The Board of Trustees
More informationTesco Bengaluru Corporate Social Responsibility Policy
Tesco Bengaluru Corporate Social Responsibility Policy 2018-19 [Section 135 of the Companies Act, 2013, read with Schedule VII of the Companies Act, 2013 and the Companies (Corporate Social Responsibility
More informationThis document is a record of the information provided in the Annual Return 2016.
Charity Commission Charity Commission Annual Return 2016 MAKING THE LEAP Charity registration number: 1058648 Submitted on 30/01/2017 Most of the information you give in this form will become publicly
More information5. Recognition of income, including legacies, grants and contract income
5. Recognition of income, including legacies, grants and contract income Introduction 5.1. Income is the inflow of economic benefits to a charity from the activities that it undertakes. Income is an inflow
More informationRETIREMENT POLICY NO. HRP31
RETIREMENT POLICY NO. HRP31 Applies to: All Staff Committee for Approval Education and Workforce Committee Date of Approval: 12/7/2011 Review Date: 12/7/2012 Name of Lead Manager Jo Harvey Version 2 Retirement
More informationFor the period ended 31 December 2008
Directors report and financial statements For the period ended 31 December 2008 Registered number 447577 Charity number CHY17841 Directors Report and Financial Statements For the period ended 31 December
More informationSCHEME OF DELEGATION FROM TRUSTEES TO GOVERNORS
December 2018 SCHEME OF DELEGATION Effective Date: 1 January 2016 Updated: 14 July 2017 Review Date: by 31 1 CHAILEY HERITAGE FOUNDATION 1.1 Introduction 1.1.1 Chailey Heritage Foundation is a charity
More informationUse of receipts and payments forms
Receipts and Payments Accounts Introductory Notes Purpose of pro forma receipts and payments accounts In England and Wales many smaller non-company charities may choose to prepare receipts and payments
More informationSH HR 71. Version: 1. Summary:
SH HR 71 Version: 1 Summary: This document provides details to managers and employees of Southern Health NHS Foundation Trust on pay protection arrangements. Keywords: Target Audience: pay protection,
More informationPolicy Number 9.22 Policy Name Policy Type Accountable Director Author
Policy Number 9.22 Policy Name Policy Type Accountable Director Author Divisional (Specialist Learning Disability) Mark Hindle Liz Seed, HR Advisor Recommending Committee SpLDD Policy and Procedure Group
More informationThe Newcastle upon Tyne Hospitals NHS Foundation Trust. Insurance Management Policy
The Newcastle upon Tyne Hospitals NHS Foundation Trust Insurance Management Policy Version No.: 2.0 Effective From: 09 February 2018 Expiry Date: 09 February 2021 Date Ratified: 29 August 2017 Ratified
More informationCO14: Risk Management Policy
Corporate CO14: Risk Management Policy Version Number Date Issued Review Date V3.1 20/12/17 30/04/2018 Prepared By: Consultation Process: Policy & Corporate Governance Lead, NHS County Durham & Darlington
More informationCOMPASSION IRELAND CHRISTIAN CHILD DEVELOPMENT (A Company Limited by Guarantee and not having a Share Capital) FINANCIAL STATEMENTS
FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2016 FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2016 CONTENTS Page INFORMATION PAGE 2 DIRECTORS REPORT 3-4 AUDITORS' REPORT 5-6 STATEMENT OF FINANCIAL ACTIVITIES 7
More informationBritish Deaf History Society Ltd
Company registration number: 05382744 Charity registration number: 1110669 British Deaf History Society Ltd (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31
More informationCROYDON HEALTH SERVICES CHARITABLE FUND ANNUAL REPORT 2009/2010
CROYDON HEALTH SERVICES CHARITABLE FUND (formerly Mayday Healthcare Charitable Fund) ANNUAL REPORT 2009/2010 Registered Charity No. 1054824 About the Fund Croydon Health Services Charitable Fund ( the
More informationLeicester Rape Crisis Limited. Directors' report and financial statements. for the year ended 31st March 2013
Directors' report and financial statements Company registration number 04381572 Charity registration number 1095540 Cheyettes Ltd Chartered Certified Accountants Leicester Financial statements Contents
More informationCONTROL OF SUBSTANCES HAZARDOUS TO HEALTH
CONTROL OF SUBSTANCES HAZARDOUS TO HEALTH POLICY Version 2.0 Important: This document can only be considered valid when viewed on NHS Hull CCG s website. If this document has been printed or saved to another
More informationKey Principles of Good Governance for Workplace Defined Contribution Pension Plans throughout Europe
Key Principles of Good Governance for Workplace Defined Contribution Pension Plans throughout Europe Core features Value for money Investments Fit and proper persons Accountability Administration Communication
More informationGovernance. Board of Directors. Ion Spor, President Steven Reeve, Director Will Spence, Secretary Terry Good Greg Meeker. Conflict of Interest Policy
Governance Mountaintop Retreat OFBC Inc., is led by a Board of Directors with all of the powers of governing, directing and overseeing the management of the organization. The corporate governance principles
More informationCAF STAFF CHARITY FUND
CAF STAFF CHARITY FUND Application pack Registered charity number 268369 CAF STAFF CHARITY FUND Bring your employees together and combine their charitable efforts by opening a CAF Staff Charity Fund. This
More informationPRIME FINANCIAL POLICIES
1. INTRODUCTION 1.1. General PRIME FINANCIAL POLICIES 1.1.1. These prime financial policies and supporting detailed financial policies shall have effect as if incorporated into the group s constitution.
More information198/2009 Coll. ACT PART ONE ANTI-DISCRIMINATION ACT
198/2009 Coll. ACT of 23 April 2008 on equal treatment and on the legal means of protection against discrimination and on amendment to some laws (the Anti-Discrimination Act) Parliament has passed this
More informationHUMAN RESOURCES POLICY
North of England Clinical Commissioning Groups HUMAN RESOURCES POLICY RETIREMENT Policy Number: HR29 Version Number: 4.0 Issued Date: July 2018 Review Date: July 2021 Sponsoring Director: Prepared By:
More informationAPPROVED BY BOARD OF TRUSTEES 5/28/09 WITH AMENDMENTS
I. INTRODUCTION FUNDRAISING POLICY APPROVED BY BOARD OF TRUSTEES 5/28/09 WITH AMENDMENTS Vermont College of Fine Arts (VCFA) and its Board of Trustees recognize the importance of charitable giving to the
More informationCorporate Governance Statement
Corporate Governance Statement The Woodbridge Hospital Charity Fund (herein called The Fund ) recognises the importance of having a well-defined corporate governance system and processes, and is fully
More informationCouncil, 4 December 2014 Proposed changes to Financial Regulations and Scheme of Delegation
Council, 4 December 2014 Proposed changes to Financial Regulations and Scheme of Delegation Executive summary and recommendations Introduction The finance systems upgrade project together with forthcoming
More informationSIGNED COPY. University College Dublin Foundation CLG. Annual Report and Financial Statements. Financial Year Ended 30 September 2016
SIGNED COPY University College Dublin Foundation CLG Annual Report and Financial Statements Financial Year Ended 30 September 2016 Annual Report and Financial Statements 2016 CONTENTS DIRECTORS AND OTHER
More informationLOCAL GOVERNMENT PENSION SCHEME (LGPS) GENERAL DATA PROTECTION REGULATION - THE IMPLICATIONS FOR THE LGPS
LOCAL GOVERNMENT PENSION SCHEME (LGPS) GENERAL DATA PROTECTION REGULATION - THE IMPLICATIONS FOR THE LGPS INTRODUCTION Thank you for providing us with a list of questions and background information in
More informationFundraising Events Management Policy and Procedure Beacon, Solent NHS Charity *Charity No:
Fundraising Events Management Policy and Procedure Beacon, Solent NHS Charity *Charity No: 1053431 Please be aware that this printed version of the Policy may NOT be the latest version. Staff are reminded
More informationThe Guild of Our Lady of Good Counsel. Trustees' report and financial statements. for the year ended 31 March 2012
Charity number: 1096617 The Guild of Our Lady of Good Counsel Trustees' report and financial statements Contents Page Legal and administrative information 1 Trustees report 2-3 Independent examiners' report
More informationNHS BEXLEY CLINICAL COMMISSIONING GROUP. Policy in relation to terms and conditions for members of the Governing Body
NHS BEXLEY CLINICAL COMMISSIONING GROUP Policy in relation to terms and conditions for members of the Governing Body Author s name & Title: Simon Evans-Evans, Director of Governance and Quality Sponsor
More informationAGE CONCERN REGIONAL SUPPORT SERVICES EASTERN DIRECTORS' AND TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2014
AGE CONCERN REGIONAL SUPPORT SERVICES EASTERN DIRECTORS' AND TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2014 Company No: 4721677 (England and Wales) Charity No: 1099606 Contents
More informationUnique Identifier: CORP/PROC/634 Title: Reimbursement of Relocation and Other Related Expenses. Version Number: 1 Status: Ratified Scope: Trust Wide
Document Type: PROCEDURE Unique Identifier: CORP/PROC/634 Title: Reimbursement of Relocation and Other Version Number: 1 Status: Ratified Scope: Trust Wide Classification: Organisational Author/Originator
More informationPolicy on Planned Preventative Maintenance
Policy on Planned Preventative Maintenance PPM Policy SLA & Buildings Maintenance Manager v1 Oct 2016 Page 1 Policy Title: Executive Summary: Planned Preventative Maintenance This policy provides guidance
More informationBIRMINGHAM CITY COUNCIL
BIRMINGHAM CITY COUNCIL PUBLIC REPORT Report to: CABINET Report of: Strategic Director of Economy Date of Decision: 22 nd March 2016 SUBJECT: BCC ACTING AS THE ACCOUNTABLE BODY FOR THE LOCAL GROWTH FUND
More informationUnique Identifier: CORP/GUID/442 Title: Childcare. Version Number: 2 Status: Ratified Target Audience: Trust Wide
Document Type: GUIDELINE Unique Identifier: CORP/GUID/442 Title: Childcare Version Number: 2 Status: Ratified Target Audience: Trust Wide Divisional and Department: Human Resources Author / Originator
More information4-H CLUB NAME: COUNTY or CITY: TREASURER S NAME: REPORT FOR YEAR: BEGINNING 20
Publication 388-025 Revised 2016 18 U.S.C. 707 4-H CLUB NAME: COUNTY or CITY: TREASURER S NAME: REPORT FOR YEAR: BEGINNING 20 ENDING 20 www.ext.vt.edu Produced by Communications and Marketing, College
More informationThe Newcastle Upon Tyne Hospitals NHS Foundation Trust. Human Resources Policies & Procedures. Annual Leave & General Public Holidays
The Newcastle Upon Tyne Hospitals NHS Foundation Trust Human Resources Policies & Procedures Annual Leave & General Public Holidays Version No.: 9.6 Effective From: 13 January 2017 Expiry Date: 25 January
More informationMARYLAND 4-H LEADERS CLUB FINANCIAL HANDBOOK
MARYLAND 4-H LEADERS CLUB FINANCIAL HANDBOOK FOR CHARTERED 4-H CLUBS USING THE 4-H NAME AND EMBLEM The Maryland 4-H Youth Development program is part of the University of Maryland Extension (UME), which
More informationRead, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF
REGISTERED COMPANY NUMBER: 05834708 (England and Wales) REGISTERED CHARITY NUMBER: SC040713 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR SHOW RACISM THE RED CARD Read, Milburn & Co 71
More informationCAREER BREAK POLICY. HR Business Partner, Hayley Moorhouse Accountable Manager(s) Staff Intranet. Version No
CAREER BREAK POLICY Policy Author(s) HR Business Partner, Hayley Moorhouse Accountable Manager(s) Jan Snoddon, Chief Nurse Ratified by (Committee/Group) HR & OD Committee Date Ratified June 2016 Target
More informationTreasury management policy. Document author Assured by Review cycle. 1. Introduction Purpose or aim Scope...4
Treasury management policy Board library reference Document author Assured by Review cycle P098 Head of Financial Accounting & Treasury Management Finance and Planning Committee 1 Year This document is
More informationCAMPAIGN AGAINST LIVING MISERABLY
COMPANY NUMBER: 05378928 (England and Wales) CHARITY NUMBER: 1110621 (A COMPANY LIMITED BY GUARANTEE) REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2009 Royce Peeling Green Limited Chartered
More informationMARYLAND 4-H LEADERS CLUB FINANCIAL HANDBOOK
MARYLAND 4-H LEADERS CLUB FINANCIAL HANDBOOK FOR CHARTERED 4-H CLUBS USING THE 4-H NAME AND EMBLEM The Maryland 4-H Youth Development program is part of the University of Maryland Extension (UME), which
More information