Government of Canada Workplace Charitable Campaign (GCWCC) Financial Procedures Manual

Transcription

1 Government of Canada Workplace Charitable Campaign (GCWCC) Financial Procedures Manual 2017 Version November,

2 Table of Contents Welcome... 3 Acknowledgement of Understanding and distribution... 4 Section I: Results reporting... 5 Section II: Financial Procedures National Employee Campaign (outside of the NCR) National Federal Retiree Campaign (within and outside of the NCR) Section III: GCWCC Revenue Recognition and Cost Recovery Appendix 1: GCWCC Cost Recovery: Memo to United Ways Centraides Appendix 2: Sample HealthPartners Payout backup report Appendix 3: Sample Payroll Payout Backup lists from National Office Appendix 4: Sample Cost Recovery Letter Accompanying Payout from National Office Appendix 5: Separate Employers Appendix 6: Processing of epledge and Paper forms Appendix 6: Processing of epledge and Paper forms (continued)

3 WELCOME This manual serves as a finance reference tool for the Government of Canada Workplace Charitable Campaign (GCWCC) across Canada. The intended users of the manual are all finance United Way staff involved in the GCWCC across Canada. This is the definitive document for policies, procedures and practices pertaining to the direction of the GCWCC. It was created by United Way Ottawa, which is delegated by United Way Centraide Canada to manage the GCWCC nationally and to co-manage the National Capital Region (NCR) GCWCC with Centraide Outaouais. It is mandatory reading for local United Way finance staff and local GCWCC Managers at United Ways across Canada to ensure national accountability and consistency. Additional information on the roles and responsibilities of the team members involved in delivering the GCWCC Campaign (either in the NCR or across Canada) is found on the GCWCC website: under Training Manuals. For more information contact: Bob Valcov Senior Director, GCWCC, United Way Ottawa Tel: (613) Fax: (613) bvalcov@unitedwayottawa.ca Martin Ricard GCWCC Campaign Manager, National Approach, United Way Ottawa Tel: (613) Fax: (613) mricard@unitedwayottawa.ca Or Government of Canada Workplace Charitable Campaign (GCWCC) 363 Coventry Road Ottawa, ON K1K 2C5 Tel: (613) Fax: (613) Note: This manual has been updated for the 2016 campaign year. Every effort has been made to ensure the accuracy of the content in this manual. However, if you believe you have found an error, please advise the GCWCC National Office as soon as possible. 3

4 ACKNOWLEDGEMENT OF UNDERSTANDING AND DISTRIBUTION To ensure that all GCWCC and other staff at local United Ways who play a part in the GCWCC understand the policies, procedures and practices pertaining to the management of the GCWCC, we ask that each local United Way CEO/ ED provide an electronic or hard-copy signature of acknowledgement of understanding to the GCWCC National Office on a yearly basis. Please read the following statement, complete and return to the GCWCC National Office by December 1, 2017: Copying and pasting into format and sending to: 1. gcwcc_national@unitedwayottawa.ca, or printing a hard copy, filling out, signing and sending to Manager, GCWCC, National Approach, United Way Ottawa, 363 Coventry Road, Ottawa, ON K1K 2C5); and, 2. Mr. Paul Totten, Vice-President, Finance and Operations, United Way Canada at ptotten@unitedway.ca Date: I (Local United Way CEO/ ED) have read the 2017 version of the Government of Canada Workplace Charitable Campaign (GCWCC) Financial Procedures Manual. I understand the policies, procedures and practices in effect and my role and responsibilities as for the execution, delivery and handling of the GCWCC for (Name of United Way). I also acknowledge that all staff at my local United Way who play a role in the GCWCC (eg. Campaign Management, Finance staff, senior management), have been provided with a copy of the GCWCC Financial Procedures Manual, and have been directed to read and follow all procedures outlined in the manual. (Signature) 4

5 SECTION I: RESULTS REPORTING Each spring, the GCWCC Campaign Manager presents the official GCWCC results to Treasury Board. This reporting function is essential to United Way accountability as GCWCC Campaign Manager. The results are also used to determine each Recipient s share of the fundraising costs (see Section III) of each local United Way vis-à-vis the GCWCC national campaign. Local assistance in submitting and preparing results is essential and greatly appreciated. The GCWCC results report is also a useful tool that gives Deputy Ministers, Agency Heads, federal departments/agencies, volunteers, staff and recipients an opportunity to review campaign results from across Canada. The GCWCC results have been made available online via the National Online Reporting Tool (NORT) since 2009 on the GCWCC website. Reports from 1999 to the present are available for viewing. NORT allows users to download reports and save them in various file formats including MS Word, Excel and PDF. About the National Online Reporting Tool (NORT) NORT (available at was created in-house in 2009 by the GCWCC national staff at United Way Ottawa. The objective of the NORT is to make it easy and convenient for local United Way offices running GCWCC s to electronically report local summary results required for the production of the GCWCC national reports. The data is online and available immediately for viewing by the local United Way offices and the GCWCC National Office. Information Required for NORT The following information is an extract of the GCWCC Manager User Guide for NORT and is provided for ease of reference. Please see the complete guide at Step 1 - National Results Form Note: Do not report federal service retirees numbers. These results will be entered by the GCWCC National Office at the end of the campaign. Department Name: Results from all offices that belong to the same department or agency must be combined. For example, the presence of three different Service Canada offices in your catchment area should be combined under one Service Canada entry. Number of employees: indicates the number of employees. HR managers in the departments/agencies of the local campaign will be able to provide this number. This information allows for calculations of pledge rate and other analysis. 5

6 Number of Donors: indicates the number of donors. This is the number of completed gift forms collected from each department/agency. Knowing the number of donors allows for calculations of pledge rate and conduct analysis. Number of Friends, and Leaders: indicates the total number of Leaders and Friends for each respective department/agency. A separate field is provided to specify Leadership gift $ amount. Undesignated Special Events: exclude designated Special Event dollars. NORT calculates the percentage of special events dollars to be allocated to United Way and HealthPartners. For more information, please refer to Section II: Financial Procedures. United Way $s: indicates the amount of money that departments/agencies raise in the various categories: Cash and Payroll Deductions (PRD). Please note that Cash includes cash, cheques (one-time and monthly), credit card payments (one-time and monthly). HealthPartners $s: indicates the amount of money that departments/agencies raise in the various categories: Cash and Payroll Deductions (PRD). Please note that Cash includes cash, cheques (one-time and monthly), credit card payments (one-time and monthly). The total amount for this column must balance with the total amount on the HealthPartners Designation Form (entered via the separate Step 2 screen). Note: local chapters of HealthPartners are recorded under Other Canadian Registered Charities. Other United Way $s: indicates the amount of money that departments/agencies raise in the various categories: Cash and Payroll Deductions (PRD). Please note that Cash includes cash, cheques (one-time and monthly), credit card payments (one-time and monthly). The total amount for this column must balance with the total amount on the Other United Way Designation form (entered via the separate Step 2b screen). Other Canadian Registered Charities: indicates the amount of money that departments/agencies raise in the various categories: Cash and Payroll Deductions (PRD). Please note that Cash includes cash, cheques (one-time and monthly), credit card payments (one-time and monthly). Total: calculates the total figures from the entries above. Step 2 - HealthPartners Designation Form Member Name: this column lists HealthPartners members and includes a line for the HealthPartners fund. The amount that donors designate in Box 3 of the gift form on the line HealthPartners divide among all 16 organizations is indicated here. 6

7 Cash: indicates the amount of cash designated to each HealthPartners member. This information is found on gift forms submitted by federal employees during the federal campaign. PRD: same procedures as for the Cash column. Total: calculates the total figures in the horizontal and vertical columns. The total amount for this column must balance with the Cash and PRD amounts for HealthPartners on the National Results Form ( Step 1 ). Step 3 Other United Ways Designation Form Total: Once complete, the total amount for Cash and PRD must balance with the Cash and PRD amounts for Other United Way Cash and Other United Way PRD on the National Results Form ( Step 1 ). REPORTING FINAL GCWCC NATIONAL RESULTS END OF CAMPAIGN Local GCWCC Managers outside of the NCR must complete and submit their GCWCC results by January 31 using NORT. Please see the National Online Reporting Tool (NORT) GCWCC Manager User Guide available at for specific steps on how to report final results. Training and assistance using NORT is available from the GCWCC National Office. The NCR GCWCC Manager submits final results via the locally used system, Andar. 7

8 SECTION II: FINANCIAL PROCEDURES Local United Ways have the option of either charging HealthPartners a local designation fee on cash donations only, or participating in the cost recovery model where all GCWCC costs are aggregated and HealthPartners pro-rate share of costs is recovered by the GCWCC National Finance Office and then reimbursed to local United Ways at the end of the campaign. Please see Appendix 1 and Section III for details. Please note that this section reflects information shared at GCWCC webinars on financial procedures and stored on United Way Canada s portal ( under Section E-learning Tools and Recorded Webinars, Category Raising and Mobilizing Resources. New local United Way staff with GCWCC financial responsibilities should view the recording of the webinar. 1. National Employee Campaign (outside of the NCR) PROCESSING THE GIFT FORM It is important to remember that: The main portion of the gift form goes back to the local United Way office/local GCWCC manager. The tear-away piece at bottom of gift form goes to the appropriate federal government payroll office designated for that department/agency. Responsibilities of Department/Agency Employee Campaign Coordinator As managers, local United Ways are responsible for helping departmental volunteers in the campaign by providing the necessary tools and materials. It is the responsibility of the departments to ensure their staff have access to these materials and direct any questions to the local United Ways. The department/agency Employee Campaign Coordinator compiles and summarizes the information, reporting regularly to the local GCWCC manager. The specific duties of the department/agency coordinator are as follows: Collect pledge forms from donors. Please ensure that all the necessary donor information has been completed and that the bottom tear-away portion reflects the donors direction (top potion). If the designation is to Box 1 and/or Box 4, the coordinator must ensure that the five (5) digit code of the local United Way identification # is on both parts of the gift form (main portion and tear-away piece). If the designation is to Box 2 Other United Way, the 5 digit code of the chosen United Way should be entered. The code for Box 3 is already pre-printed with the HealthPartners code. 8

9 The department/agency coordinator returns the entire gift form to the treasurer for recording purposes. The department/agency coordinator then remits the main portion of all gift forms received to the local GCWCC manager, including any cash/cheques and summary report, for processing and the printing of receipts. Please do not keep hard-copies of the donor s completed gift forms. The department/agency coordinator receives income tax receipts for cash/cheque donations from the local GCWCC manager and distributes them to the donor(s). Additional procedures for payroll donations: a. *Important Note: All payroll deductions start in January and end in December of each year. Please consult the respective Payroll Office to identify the deadline by which this information is needed. b. The department/agency coordinator remits the tear-away piece of the gift form to the Payroll Office to authorize payroll deductions. c. Please make absolutely sure that the code for the designated United Way from the main form also shows up on the tear-away piece for any donations to Box 1, 2 and/or 4 to ensure the payroll payments are forwarded to the appropriate United Way. Responsibilities of the Payroll (Pay and Benefits) Office The department/agency s Payroll Office will receive the tear-off portion of the pledge form for all donations paid via payroll. It is the responsibility of the Payroll Office to ensure that the donation is properly coded in the pay system at the correct amount, processed each month and transmitted to PSPC for payment. The following procedures must be followed to ensure the correct deduction and distribution of each donation: If a federal organization receives their compensation from PSPC, this portion must be sent and submitted on a bulk pay action (PAR form 446-5E) request to the Pay Office. No more than 15 employees per request and cannot exceed a total of 5 MB in size. Each PRD slip must be individually scanned and then, ed to the Pay Centre: centredepaye.paycentre@tpsgc-pwgsc.gc.ca Although the tear-off form may be received at different points in time throughout the campaign, the payroll deduction for the donation should begin on the first pay of the calendar year in January. 9

10 If the form is received after the first pay in January then the donation should start to be deducted from the next pay and distributed over the remaining number of pay periods remaining in the calendar year, unless otherwise indicated. Be sure to identify the proper bi-weekly amount. The bi-weekly amount is located in the box next to the words x 26 pay periods. If this box was left blank then the bi-weekly amount will need to be calculated. The bi-weekly donation needs to be designated to the appropriate recipient. The split is based on the amounts entered in boxes 1, 2, 3 and/or 4 (N.B. in the NCR there are 5 boxes). Please note the amounts in these boxes are total donation amounts, not biweekly and must be divided by the number of pay periods to obtain the bi-weekly designation amount that will be entered in the pay system. Double check to ensure the total of boxes 1, 2, 3 and/or 4 (N.B. in the NCR there are 5 boxes) adds up to the amount in the total gift box. The code for each recipient should be noted below each of the amounts listed in boxes 1, 2, 3 and 4 (in the NCR 1, 2, 3, 4 and 5). If the code boxes are not pre-filled by the local United Ways, then the donor should have written in the codes. If the donor left these boxes blank do not assume that the donation should be coded to the local United Way. Contact the Treasurer or the donor to obtain the designation details. It is the responsibility of the local departmental payroll office to ensure that the information is transferred correctly and reconciled, and that the information is entered properly. Donations should only be designated to the recipient agencies coded on the tear off form (ie. Local United Way, Other United Way or HealthPartners). Donations to Box 4 must be coded to the local United Way. The local United Way will have the original of the pledge form and will distribute designations to Other Canadian Registered Charities based on that information. Therefore, it is imperative that donations to Other Canadian Registered Charities be designated in the payroll system to the Local United Way, who is responsible for distributing to all other charities, except HealthPartners and other United Ways. If an employee transfers from one department/agency to another, their donation information must be entered in the new department/agency s payroll system with the same information: bi-weekly payment and designation to the appropriate recipient code(s). If an employee retires or goes on leave, the Payroll Office should check to assist the employee if he/she would like to pay off the remainder of the donation on their last pay. Note: donors who currently participate in payroll deduction, should be encouraged to continue giving through pension cheque deductions. The payroll office can help fill out the appropriate forms Responsibilities of the local GCWCC Manager The responsibilities of the local GCWCC Manager are to process the pledge forms in their local donation management system for all cash and payroll donations and to ensure that training provided to departments emphasizes that local canvassers understand the importance of transferring accurate information from the top of the gift form to the bottom tear-away portion. Since cash/cheque/credit card donations are received and deposited by the local GCWCC Manager, it is the responsibility of the local GCWCC Manager to distribute the portion of these 10

11 donations that are designated to either Box 2 (Other United Way), 3 (HealthPartners) or 4 (Other Canadian Registered Charities). In the case of employee payroll donations, PSPC will send the money directly to the Other United Way (Box 2) and HealthPartners (Box 3), but the local United Way will receive the money designated in Box 1 (Local United Way) and Box 4 (Other Canadian Registered Charities). It is therefore the local GCWCC Manager s responsibility to pay out employee payroll deduction donations to Other Canadian Registered Charities, but not employee payroll deduction donations to Other United Ways (Box 2) and HealthPartners (Box 3). The key responsibilities of the local GCWCC Manager are as follows: Receive all cash, cheque and credit card donations directly and deposit them in their local United Way or GCWCC bank account. Process each pledge form and record cash/cheque/credit card donations as cash donations and payroll donations as PRD (or pledge) in the local Donation Management system. Record Box 1 amounts as donations to the local United Way, Box 2 amounts as designations to other United Ways, Box 3 amounts as a designations to HealthPartners and Box 4 amounts as designations to Other Canadian Registered Charities or Member Agencies (if applicable). Issue official income tax receipts to donors for cash, credit card and cheque donations and forward the tax receipt to the department/agency coordinator for distribution to donors (or mail directly). Donors who give via payroll deductions will not be receipted by the local United Way. Rather, their donation will be captured directly on their T4. Distribute cash/cheque/credit card donations to Other United Ways (Box 2) and HealthPartners (Box 3) within 45 days of the end of the campaign, but this is dependent on the completion of the fiscal year end audits of the local United Ways. The final campaign results are due by the end of January; therefore end of campaign is defined as January 31. o A designation fee cannot be deducted from Other United Ways. Designation fees can be deducted from HealthPartners, but only if the local United Way has opted out of the National Employee Campaign cost recovery method (see Section III for details). Designation payments to Other Canadian Registered Charities should include cash and payroll deduction donations and should be distributed based on the local United Way s designation payout schedule. o A designation fee may be applied by the local United Way according to local administrative fee policies. At the end of the campaign, the local GCWCC manager is required to report National Employee Campaign results for their area to the GCWCC National Office via the NORT system online. Final results must be reported by January 31.. o To learn more about the reporting process, refer to the National Online Reporting Tool (NORT) GCWCC Manager User Guide manual available at: 11

12 Special Notes on Box 3 (HealthPartners) Designations: Designations to HealthPartners and its member agencies must be tracked closely in order to report specific designation information to HealthPartners at the end of campaign. The local GCWCC Manager records this information in NORT and the GCWCC National Office reports to HealthPartners the total of all designations to member agencies from each United Way. The local United Ways are responsible for verifying that no designations to HealthPartners or its member agencies were incorrectly placed in Box 4. They must be redirected to Box 3 (HealthPartners section of the form) for data entry and reporting. Any corresponding payroll deduction remittances should be redirected to HealthPartners by the local United Way should they be received. The target is to remit all cash gifts to HealthPartners within 45 days of the end of the campaign (ie. 45 days after January 31), but this is dependent on the completion of the fiscal year end analysis of the local United Ways.The local GCWCC Managers must forward the cash raised along with designation information: dollar amounts by campaign year, by type of donation (cash, Special Event) and fees deducted (please see Appendix 2 for an example backup report). Please send to: HealthPartners, 17 York Street, Suite 409, Ottawa ON K1N 5S7 HealthPartners is then responsible for distributing these funds to its member organizations. HealthPartners may charge a designation fee in accordance with the policies of HealthPartners and its member organizations. A fee may be charged to Other Canadian Registered Charities for designated special event dollars but must not be charged to HealthPartners, even if the special event was designated to HealthPartners or their member agencies. Special Notes on Employee Payroll Donations: The GCWCC National Finance Office distributes to local United Ways and to HealthPartners their portion of the payroll remittance within 30 days of receipt from PSPC, as identified by the recipient code in the identification # box of the tear-away portion that was entered by each payroll office. It is this code that PSPC picks up in the payout to determine which payroll deductions belong to which United Way or to HealthPartners. Payroll remittances are also paid directly to the Other United Way (Box 2) not to the local United Way. The local United Way receives from the GCWCC National Finance Office all payroll designations to itself (Box 1), designations to Other Canadian Registered Charities and member agencies (Box 4) from local donors. HealthPartners receives all designations to itself and to its member agencies (Box 3) from across the country. It is recommended that each local United Way check the monthly backup list of donors (see sample in Appendix 3) that comes with the PRD payout against local records. If a coding error is discovered, it is the responsibility of the local United Way to contact the appropriate government department pay office or GCWCC National Finance Office to correct the error as soon as possible. Since the payroll deductions are forwarded directly to each local United Way and HealthPartners based on actual amounts collected, each recipient incurs their own pledge 12

13 loss. It is the responsibility of the recipient to track pledge loss. Pledge loss is the difference between donors pledges and their actual donations. Please note that payroll deductions from agencies that are separate employers (i.e. are not included in the monthly payment from the GCWCC National Office) are paid directly by them to the United Way and HealthPartners. See Appendix 5 for a list of agencies whose employees are not paid by PSPC and pay each recipient directly. DISTRIBUTION OF SPECIAL EVENT DONATIONS In the spirit of the origins of the GCWCC, special event donations are to be split between United Way and HealthPartners. The distribution is based on the percentage of campaign revenue that each named recipient realizes within each departmental campaign. For example, out of 100% of the GCWCC monies raised in one location within a specific department, if 60% of that revenue was designated to United Way and 40% was designated to HealthPartners, then 60% of the special events monies from that department would go to the local United Way and 40% would go to HealthPartners. In the NCR, the split is three ways according to designations to United Way Ottawa, Centraide Outaouais and HealthPartners In the spirit of donor choice in the GCWCC, however, in special cases, special events may be designated to the benefit of one of the named recipients or another registered Canadian charity only if pre-approval is obtained from the GCWCC National Office. For additional information, contact the Manager of the GCWCC National, Martin Ricard. In such cases, the designation of such special events must be clearly indicated to event participants. Responsibilities of Department/Agency Coordinator The GCWCC National Office has a special event form which must be used to record all special events. The department/agency special events coordinator or departmental campaign leader must ensure that these forms are filled out for each special event. Any designations approved by the GCWCC National Office must be clearly indicated on the special events forms. Special event dollars should be collected and sent to the local GCWCC manager with a summary report detailing the total amount of pre-approved designated special event dollars (including who the monies are designated to) and total amount of undesignated special event dollars. Responsibilities of the Local GCWCC Manager Local GCWCC Managers must ensure that the special event forms are provided to departmental campaign leaders. Local GCWCC Managers receive all special events forms and special events dollars from the department/agency coordinator. At the end of the campaign, the local GCWCC manager is required to report special event totals to the GCWCC National Office via the NORT system online. o Undesignated special events must be reported under the special events field, so that the automatic distribution formula may be applied. 13

14 o Designated special events must be reported by department under the separate Designated SE $ field. o To learn more about the reporting process, refer to the National Online Reporting Tool (NORT) GCWCC Manager User Guide manual available at: If a special event is to be designated to a specific Charitable Organization, the local GCWCC manager must obtain pre-approval from the GCWCC National Office and directions on how to report these totals. The local GCWCC manager makes the final calculations for both the United Way and HealthPartners share based on the formula applied through the NORT system. The local GCWCC manager will keep special events dollars equal to the United Way portion. The target is for the local GCWCC manager to send special event dollars equal to the HealthPartners share with a summary report of special event activities within 45 days of the end of the campaign (ie. 45 days after January 31, but this is dependent on the completion of the fiscal year end audits of the local United Ways) to: HealthPartners, 17 York Street, Suite 409, Ottawa ON K1N 5S7 A fee may be charged to Other Canadian Registered Charities for designated special event dollars but must not be charged to HealthPartners, even if the special event was designated to HealthPartners or their member agencies. 2. National Federal Retiree Campaign (within and outside of the NCR) 1) Cash/Cheque/Credit Card Donations The GCWCC National Finance Office receives these and deposits them into a separate GCWCC bank account, and processes all information. GCWCC National Finance Office pays out the cash/cheque/credit cards received during the campaign to each recipient: local United Way and HealthPartners. The recipient local United Way is determined based on the retiree s postal code. Each local United Way will receive a print-out of all the donor information (see sample in Appendix 3) with the cash payouts (2-3 per campaign year). This donor print-out includes both cash and pledge donors as well as any/all designation information. It is the responsibility of the local United Way to pay any cash designation to Other Canadian Charities and to Other United Ways on their list. HealthPartners are also included on the list of designations but the local United Way should not pay out these designations. They are sent directly by the GCWCC National Office to HealthPartners. HealthPartners is responsible for paying designations to their member agencies. A designation fee may not be applied by the local United Way to other United Ways but can be applied to Other Canadian Registered Canadian Charities and by HealthPartners to their member agencies. Local United Ways cannot charge HealthPartners a designation fee, since these donations do not come to the Local United Way but are distributed directly to HealthPartners by the National Finance Office. 14

15 Local GCWCC Managers are not responsible for preparing and receipting of cash, credit card, or cheque donations for retiree donors. Once the pledge is processed, the GCWCC National Office will mail an income tax receipt to all cash, credit card, and/or cheque donors. The receipt notes that donations remain in the local community (unless otherwise specified by the donor). 2) Pension Cheque Donations The GCWCC National Finance Office will send this information to the PSPC Pension and Superannuation office. The Pension Office then forwards reports and payments to the GCWCC National Finance Office on a monthly basis, and the GCWCC National Finance Office is responsible for distributing these funds to local United Ways and HealthPartners. Again, it is the responsibility of the local United Way to pay any pension deduction designation to Other Canadian Charities and to Other United Ways on their list. This is different from the GCWCC National Employee Campaign, where the local United Way does not need to pay out the payroll deduction designations to Other United Ways because these are paid directly from PSPC. HealthPartners are also included on the list of designations but the local United Way should not pay out these designations. They are sent directly from the GCWCC National Office to HealthPartners. HealthPartners is responsible for paying designations to their member agencies. A designation fee may be charged by the local United Way and HealthPartners, in accordance with the local policies. The Local United Way may charge other Registered Canadian Charities but cannot charge HealthPartners for these donations since these donations are distributed directly to HealthPartners by the National Finance Office. Retirees who give via pension cheque deductions do not receive tax receipts. The donation is included on their annual T4A slips. 15

16 SECTION III: GCWCC REVENUE RECOGNITION AND COST RECOVERY Local United Ways have the option of either charging HealthPartners a local designation fee on cash donations only, or participating in the cost recovery model where all GCWCC costs are aggregated and HealthPartners pro-rate share of costs is recovered by the GCWCC National Finance Office and then reimbursed to local United Ways at the end of the campaign. Please see Appendix 1 for more information on the charging option. Campaign Revenue For both the GCWCC employee and the retiree campaigns, donations are designated to the Local United Way, Other United Ways, HealthPartners, and/or, Other Registered Canadian Charities. The local United Way, as the local GCWCC Manager, recognizes the total of all these donations as revenue, but then must record the designations to the other organizations as a designation expense. Local United Ways will record the designations to each United Way (Box 2) in NORT. Other United Ways will then be able to report on all designations to their United Way from other catchment areas and record this as revenue. HealthPartners is informed of their results by the GCWCC National Finance Office and also have access to NORT for reports. GCWCC donations come in the form of cash (cash, cheque, one-time credit card and monthly credit card/bank withdrawals), payroll deductions and special event dollars. Each United Way is responsible for collecting the cash and special event dollars and paying the designated amounts to the proper recipient; HealthPartners, another United Way or Other Registered Canadian Charity. The GCWCC National Finance Office receives all Retirees cash and is therefore, responsible for forwarding that cash to the appropriate recipient (ie. HealthPartners and local United Ways) and it is then the recipient s responsibility to payout the designations to Other United Ways and Other Registered Canadian Charities and Member Agencies. For payroll and pension deductions the payments come to the GCWCC National Finance Office for distribution. PSPC, the Superannuation Office and other government organizations forward the actual payroll deducted from employees and inform the GCWCC National Finance Office how much should be distributed to each United Way and to HealthPartners. For the National Employee Campaign, the GCWCC National Finance Office distributes the payroll deductions directly to the local United Way (Box 1), other United Ways (Box 2) and HealthPartners (Box 3). The local United Way is responsible for paying out any payroll designations to Other Canadian Registered Charities (Box 4) and HealthPartners is responsible for paying out any payroll designations to its member agencies. Separate Employers and Canadian Armed Forces (military staff only) are supposed to send a cheque directly to each United Way and to HealthPartners. Please note that some Separate Employers cannot differentiate in their payroll systems designations to each recipient and may include the designations to HealthPartners in their payout to the local United Way. It is the responsibility of the local United Way to ensure that the appropriate payments are being remitted to HealthPartners. See Appendix 5 for the list of Separate Employers. 16

17 For the National Retiree Campaign, the GCWCC National Finance Office distributes the pension deductions to the local United Way and HealthPartners. The local United Way is responsible for paying out any pension designations to Other Canadian Registered Charities and Other United Ways. HealthPartners is responsible for paying out any pension designations to its member agencies. Since the payroll and pension deductions are forwarded directly to each recipient based on actual amounts collected, each recipient incurs their own pledge loss. It is the responsibility of the Local United Way and HealthPartners to track pledge loss (ie. pledge amount less campaign cost recoveries charged less actual dollars received) and to ensure that they are receiving payments for all employees/retirees in their local area. It is recommended that each local United Way check the monthly backup list of donors (see sample in Appendix 3) that comes with the PRD payout against local records. If a coding error is discovered, it is the responsibility of the local United Way to contact the appropriate government department pay office to correct the error as soon as possible. Campaign Costs and Cost Recovery United Ways and HealthPartners share the cost of administering the GCWCC Campaign. Costs are incurred by the GCWCC National Office and the local GCWCC Managers. Costs incurred by the GCWCC National Office for the National Capital Region Employee Campaign and the National Retiree Campaign, and by the National Office and local United Ways for the National Employee Campaign are recovered from HealthPartners and local United Ways based on a formula that determines each recipient s pro-rata share of actual GCWCC costs based on their percentage of the overall revenue: Total Recipient Revenue divided by Total campaign Revenue multiplied by Actual GCWCC Costs = Recipient s Share of GCWCC Costs. Note: the costs of the NCR Employee Campaign are recovered only from Centraide Outaouais and HealthPartners. United Way/Centraide was selected to manage the GCWCC through Treasury Board s competitive process because of its ability to pool resources and its ability to achieve economies of scale on behalf of smaller charities. United Way/Centraide is able to keep fundraising costs very low thanks to the support of many sponsors and contributors who provide gifts and services in-kind and who lend us staff through our Loaned Representative program during the campaign period. Local United Ways have the option of either charging HealthPartners a local designation fee on cash donations only, or participating in the cost recovery model where all GCWCC costs are aggregated and HealthPartners pro-rate share of costs is recovered by the GCWCC National Finance Office and then reimbursed to local United Ways at the end of the campaign. Please see Appendix 1. The GCWCC Campaign Managers (National and local) are expected to run the campaign as cost-effectively as possible and to make every effort to contain costs. The Campaign Manager is entitled to recover the costs of running the GCWCC campaign including: fundraising and campaign costs such as gift solicitation, advertising and promotion, printing and delivery of campaign materials, donor recognition and stewardship, 17

18 charitable tax receipting, accounting, reporting and auditing, staff salaries, external contractors, telecommunications and information technology, office supplies, and other fundraising costs (e.g. travel). donation processing costs such as staff salaries, external contractors, bank/credit card charges, and office supplies and other administrative costs, in addition to other processing costs associated with processing payroll and pension deductions and distributing payroll and pension donations; monthly payments in the form of credit cards and debit withdrawals and one-time credit cards; issuance of receipts for non payroll donations. management and coordination costs such as administration and management of all manuals, training delivery, governance reporting, system/tool development, implementation and support, responding to queries from departments, donors and recipients and issue resolution. Local United Ways can charge a designation fee for designations to Other Canadian Charitable Organizations based on local policies. HealthPartners can also charge a designation fee to member agencies. *Note: It is highly recommended that local GCWCC Managers post a summary of fees applied to donations with respect to the GCWCC on their local United Way and/or GCWCC websites. The gift form contains the phrase: Questions about fundraising costs? Contact your local United Way. Each payout will include a letter (see sample in Appendix 4) providing the breakdown of the payment which details the source of the payout and any deductions for cost recovery purposes. In addition to the letter, each local United Way also receives an Excel file detailing (see Appendix 3) donor names, the department/agency they belong to and amount deducted from their pay for that month. The list adds up to the total payout for that month and includes all donors that designated to Box 1, Box 4 and any Box 2 designations from donors in other catchment areas. It is this printout that the local United Way should use to determine if they are incurring pledge loss or to ensure they aren t receiving donations intended for another recipient. For additional details and instructions on the GCWCC Financial Procedures please view the webinar on this topic found on the United Way Canada portal at (E-learning Tools and Recorded Webinars / Category: Raising and Mobilizing Resources /Webinar - Financial Procedures for GCWCC August 2013). New staff with GCWCC financial responsibilities should familiarize themselves with this webinar. 18

19 Appendix 1: GCWCC Cost Recovery: Memo to United Ways Centraides April 11, 2017 SENT ON BEHALF OF GOVERNMENT OF CANADA WORKPLACE CHARITABLE CAMPAIGN (GCWCC) NATIONAL OFFICE To: CEOs, Executive Directors, CFOs and GCWCC Managers United Ways Centraides In the past, the GCWCC National Finance Office (United Way Ottawa) explored options for recovering the full costs incurred by local United Ways for the GCWCC National Employee Campaign from HealthPartners. In 2013, the GCWCC National Finance Office gave local United Ways the option to have the National Office recover these costs on their behalf. As per the 2015 GCWCC Campaign Management and Operations Manual, local United Ways, once again, have the option of either charging HealthPartners a local designation fee on cash donations only, or participating in the cost recovery model. Under the cost recovery model all locally incurred GCWCC costs are aggregated and HealthPartners pro-rata share of costs is recovered by the GCWCC National Finance Office and then reimbursed to local United Ways. This letter is your invitation to participate in this cost recovery option. To participate, local United Ways should provide to the GCWCC National Office a schedule of actual costs directly attributable to the GCWCC by May 12 th. This schedule or a note indicating this amount must be included in your audited financial statements; a copy of which must also be forwarded to the GCWCC National Office when approved by your Board. Only your United Way s costs directly attributable to the GCWCC campaign efforts may be included. For costs that may be shared, you may need to find a basis for allocating costs such as number of donations processed for GCWCC as a percentage of total donations processed. Do not include your GCWCC National costs as HealthPartners pays their share of the national costs too and this would cause a double charge to HealthPartners. Costs that may be included are: Salaries and Benefits Contractors Meeting and Travel (e.g. mileage) Campaign supplies and materials Communication and marketing Printing and distribution Event expenses Office Supplies Telecommunication and IT Bank and credit card charges Other direct costs Note that all these categories may not be applicable to some United Ways and can be categorized /summarized however each United Way deems appropriate. 19

20 From this information the GCWCC National Office will then calculate HealthPartners pro-rata share of costs by location, based on the actual costs and their percentage of the total revenue at that location. Local United Ways who participate in this cost recovery, can no longer charge HealthPartners directly for cash donations; all recoveries will be collected and redistributed by the GCWCC National Office. The National Office will include HealthPartners share of the local GCWCC costs in the final report to HealthPartners for the National Employee Campaign and reimburse each local United Way in July. If you wish to opt out of this process please send us an ; otherwise provide us with your costs by May 15 th. All correspondence or calls can be directed to Judie McKenney, Senior Director, Finance and Accounting GCWCC National Finance Office at or

21 Appendix 2: Sample HealthPartners Payout backup report Backup information to accompany payments to HealthPartners: campaign year payment relates to gross payment for each type of pledge (cash, SE, PRD) Fees deducted for each pledge type Net payment by type Total net payment = cheque amount Sample report: Campaign Type Gross Fees Net GCWCC 2012 Cash $5,000 $10 $4,990 GCWCC 2013 SE $500 $0 $500 Total $5,500 $10 $5,490 21

22 Appendix 3: Sample Payroll Payout Backup lists from National Office 22

23 Appendix 4: Sample Cost Recovery Letter Accompanying Payout from National Office 23

24 Appendix 5: Separate Employers Separate Employers That Pay Each Recipient Directly Department/Agency Association of Professional Executives of Public Service of Canada Bank of Canada Business Development Bank of Canada Canada Council for the Arts Canada Deposit Insurance Corporation Canada Lands Company Canada Mortgage and Housing Corporation Canadian Port Authorities Canada Science and Technology Museum Corporation Canadian Broadcasting Corporation Canadian Commercial Corporation Canadian Forces Morale and Welfare Services (NPF) (CFPSA Canadian Museum of History Canadian Museum of Nature Canadian Nuclear Laboratories Defence Construction Canada Export Development Canada Federal Bridge Corporation Limited International Development Research Centre National Arts Centre National Capital Commission National Gallery of Canada Pacific Pilotage Authority Canada Public Service Alliance of Canada Recreation Association of the Public Service Royal Canadian Mint Standards Council of Canada 24

25 Appendix 6: Processing of epledge and Paper forms 25

26 Appendix 6: Processing of epledge and Paper forms (continued) 26