HOME & COMMUNITYPolicy No.: ADM-5-70

SUPPORT SERVICESReviewed: March 2005

--OF GREY-BRUCE--Effective Date: 01/06/99

Page: 1 of 2

SECTION: ADMINISTRATION

TOPIC: FINANCIAL/LEGAL

POLICY TITLE: DONATIONS

POLICY STATEMENT

Home and Community Support Services of Grey Bruce will process donations in compliance with Revenue Canada regulations and in a manner which conveys appreciation to the donor and respects their wishes.

Donated money will be reserved for special projects or purchases which are not funded by the Ministry of Health or covered through client fees.

PROCEDURE

Receiving

  1. All donations received at Home and Community Support Services of Grey Bruce will be noted on the Donation Processing Form (Form FIN2).
  1. Staff receiving the donation will attempt to clarify with the donor the intent of the donation - e.g. to help provide services for seniors or to help provide meals for seniors, and document this on the Donation Processing Form.
  1. Within 24 hours of receipt of the donation, it will be sent to the administrative office of Home and Community Support Services of Grey Bruce for processing.
  1. The Receptionist will within 2 working days:

i)ensure the amount stated on the Donation Processing Form is in agreement with the amount of money attached

ii)take a copy of the Donation Processing Form and attach to the Bank Deposit Sheet

iii)forward the original Donation Processing Form to the Accounting Clerk

iv)deposit the money into the account set up for donations

  1. The Accounting Clerk will within 10 working days:

i)prepare the appropriate letter (Forms FIN3- Donation Letter, FIN4 - Memorial Letter to Donor or FIN5- Memorial Letter to Family)

ii)complete an income tax receipt

iii)forward the letter and receipt to the Executive Director for her signature

iv)enter the amount of the donation in the General Ledger Intrust Account

v)mail the signed letter and tax receipt to the donor and/or family

vi)send copy of letter (FIN3- Donation Letter or FIN4- Memorial Letter to Donor ) to the Director of Day Programs or Manager, Community Services

  1. The Accounting Clerk will record the donations in the donation register and reconcile the donation register to the GL Donations account on a monthly basis.

Spending

  1. The Financial Officer is responsible for maintaining a year to year tally of donations received according to the areas or programs they are earmarked for.
  1. A monthly statement will be forwarded to the Executive Director of the Year to Date balance of the Donation accounts by the Financial Officer.
  1. When a need is identified in a program, the Financial Officer will be consulted as to the donated money available for that area/program.
  1. Purchases using donated money must:

i)comply with the wishes of the donator for general usage of the money (i.e. money donated for Meals on Wheels trays will not be used for purchase of computer equipment, donations to a specific Day Away Program will not be used towards purchase of equipment at another site, etc.)

ii)follow the procedure for purchasing (ADM-5-40 - Purchase System)

  1. Whenever possible the donator will be apprised of purchases made with the money received and thanked personally by the staff involved.

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