Dave Rycroft – Deputy Director of Finance



Standard Financial Instructions Practice Guidance NoteCharitable Funds – V02Date IssuedIssue 1 – Dec 18Issue 2 – Nov 19Planned ReviewDec 2021SFI-PGN-19-01Part of CNTW(O)51-Standard Financial Instructions PolicyAuthor / DesignationAilsa Miller - Patients Finance and Cashiers ManagerResponsible Officer / DesignationDave Rycroft – Deputy Director of FinanceContentsSectionDescriptionPage No1Background12Introduction13Types of Funds14Establishing a Fund15Ways of Donating26Fundraising37Receipting Donations38Accessing Fund Balances49Expenditure from Trust Funds410Application Process to Access and Use Funds411Cash Advances512Ordering Goods via On-line Requisitioning System513Changes to Fund Names514Fraud, Bribery and Corruption6Appendices – attached to the Practice Guidance NoteAppendix 1Establishment of a Charitable FundAppendix 2Payroll Giving FormAppendix 3Monitoring ToolAppendices – separate to the Practice Guidance NoteAppendix 4Application to access and use Charitable FundsBackgroundThis Practice Guidance Note (PGN) provides guidance to Cumbria Northumberland, Tyne and Wear NHS Foundation Trust (The Trust) staff on the arrangements to donate, manage and access Charitable Funds for the benefit of patients.Introduction2.1NHS 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 proceeds of fund raising activity. The Charitable Funds are registered with the Charity Commission in the name of Cumbria Northumberland, Tyne & Wear FT Charity (Registration Number 1165788). Charitable Funds should not be used to supplement budgets nor should they be used to purchase items which should be expected to be supplied by the Trust in the normal course of health service provision.3Types of Funds3.1There are two types of funds as follows:Special purpose funds are held for specific purposes where donations are given for a particular purpose that is made known upon receipt of the donation. There is an obligation to ensure that funds are spent in accordance with the specific request;General purpose funds are held when donations are given without a specific purpose stated. There is still an obligation to ensure that these funds are used for appropriate purposes.Establishing a Fund4.1The criteria of opening a new fund are:An existing fund does not already exist where the proposed purpose would fit;The income must be wholly charitable i.e. Donations are free from any consideration (the donor is not expecting any personal benefit in return for their contribution);The expenditure must relate to the purpose for which the fund was established e.g. A fund established to benefit a particular area or speciality must be used specifically in that area.4.2A request to open a new fund must be made by completing Appendix 1 – Establishment of a New Fund Form. This form must be countersigned by an Associate Director (or above). The completed form should be sent to the Patients Finance & Cashiers Manager.4.3If monies are donated to a new fund before it can be set up, these monies should be sent to the relevant Cashiers Office with a completed Appendix 1 form with the donation. The form should be accompanied by any relevant correspondence e.g. Letters accompanying the donation. If the donor requires a receipt, Cashiers must be informed.Ways of DonatingThere are several ways to donate:Cash DonationsCash can be deposited at the Hospital Cashiers Office or General Office. It is important that any monies donated by way of fundraising must be paid into Hospital Cashiers Office or General Office and not held at ward level to be used to purchase goods or services.ChequesCheques should be made payable to “CNTW FT Charity” and forwarded to: Cashiers Office, Cumbria Northumberland, Tyne and Wear NHS FT Trust, St Nicholas Hospital, Jubilee Road, Gosforth, NE3 3XT. Donating On-lineTo make a donation online, Cumbria Northumberland, Tyne & Wear FT Charity has teamed up with Justgiving to provide a secure on-line Donation Service. A one-off or regular donation using a debit or credit card can be made at: Giving (Give as you earn)Payroll giving is commonly known as ‘give as you earn’ is a way of donating to charity from your gross income, which means you do not pay tax on the donation. The Trust takes the donation from staff’s salary and pays it over to an agency such as the Charities Aid Foundation who then forwards the donation onto the Charity of the donor’s choice. No reclaiming of tax is done by the Charity as the donor has already received the tax benefit. Staff who would like to donate to a Trust fund should complete Appendix 2.LegaciesLegacies are a very valuable part of charitable income. Enquiries from either a Solicitor or an individual or wishes to leave a bequest should be referred to Northumberland, Tyne & Wear FT Charity on 0191 2467215 or by emailing Charitablefunds@CNTW.nhs.uk5.6Monetary GiftsThe Declarations of Interest Policy for Cumbria Northumberland, Tyne and Wear NHS Foundation Trust Staff CNTW(F)07-01 states, “Gifts valued at over ?25.00 should be treated with caution and only be accepted on behalf of CNTW for donation to the CNTW Trust Charity. They should be further advised that such a donation should be made at the Cashiers/General Office”.6Fundraising6.1SponsorshipPermission is required to use the Trust’s or the Charity’s name for any fundraising event on behalf of the Trust. This allows the Charity to monitor fundraising activities held in its name, and provides assurance to the general public that the event is legitimate. Staff should contact Charitable funds on 0191 2467215 or by email to: Charitablefunds@CNTW.nhs.uk who will provide advice and help, along with Sponsorship Forms (which incorporate the Gift Aid option) if required.6.2Raffles and LotteriesLocal Authority regulations on raffles and lotteries differ depending on the Council area in which you may be undertaking the fundraising. Staff should contact Charitable funds on 0191 2467215 or by email to: Charitablefunds@CNTW.nhs.uk who will provide advice and help.6.3Staff FundraisingStaff who wish to raise funds on behalf of the Trust (whether on Trust premises or elsewhere) need prior permission and the proposed event should be discussed in advance staff should contact Charitable funds on 0191 2467215 or by email to: Charitablefunds@CNTW.nhs.uk who will provide advice and help.Receipting Donations7.1A Charity receipt must be completed in all instances by the member of staff receiving / accepting the donation, whether by post or in person. The receipts will provide a unique record of all donations made to areas and will ultimately form a means of identifying how such contributions have been applied to each fund.7.2Charity receipts are available from the Cashiers Office or General Office.7.3All monies collected by fundraising must be handed into the Cashiers or General Office who will receipt it accordingly. Monies should not be held for safekeeping by the ward or department and spent on goods or services.Accessing Fund Balances8.1Fund balances are accessible by contacting the Patients Finance and Cashiers Manager or the Head Cashier.Expenditure from Trust Funds9.1 Charitable Funds can be used to enhance a level of care but not replace it. Funds can be used to purchase goods or services which are not clinically or operationally provided by the Trust.9.2Supplies DepartmentThe Supplies Department will provide advice and guidance on the purchase of goods as they will ensure that health and safety requirements are met and ensure value for money. They will be able to achieve substantial discounts and obtain competitive quotations. Staff must not arrange to order goods direct from Suppliers.Estates DepartmentThe Estates Department should be contacted for advice and guidance for any proposed application which will affect the building or changes the landscape before the application is submitted. Staff should not arrange for contractors to supply quotations for work, this should always be arranged by the Estates Department.Risk AssessmentsRisk assessments should be undertaken where applications involve patients leaving Trust premises for holidays and excursions e.g. Day at the Local Fair.10Application Process to Access and Use Funds10.1To access funds to purchase goods or services, an Application to use Charitable Funds Form must be completed – Appendix 4. The application must be completed to include full details of application, together with quotations which should be obtained from the Supplies/Estates Department and attached to the application.10.2Applications from Specific Funds below ?1000.00A completed Application Form should be forwarded by email to your Associate Director for approval. Once approved, the Associate Director should forward it by email to Patients Finance and Cashiers Manager: ailsa.miller@CNTW.nhs.uk for processing. Emails are retained to provide support to any approved application.10.3Applications from the Shine Fund and Specific Funds over ?1000.00A completed Application Form should be completed as per 10.2 and forwarded by email to Patients Finance and Cashiers Manager: ailsa.miller@CNTW.nhs.uk. Requests from The Shine fund and requests from specific funds over ?1000.00 require approval from the Charitable Funds Advisory Group. Therefore applications will be forwarded by email to the members of the group by the Patients Finance and Cashiers Manager. Approval is given once two members of the group (one Executive Director and one Non-Executive Director) respond by email to agree with the proposed application. Emails are retained to provide support to any approved application.10.4The applicant will be informed once the application has been processed whether they have been successful or not.11Cash Advances11.1Where cash advances are issued for applications, staff must ensure that receipts are obtained and returned to the Cashiers Office where cash was distributed from with any change within 5 working days of monies being received. Staff should not use their own debit or credit cards to pay for goods and services and the use of personal Loyalty or high street reward schemes is strictly forbidden when using Charitable funds. 11.2Failure to supply / return receipts could be detrimental to any future application and the person signing for the cash (or the applicant, depending on who is organising the purchases) is personally responsible for supplying receipts.12Ordering Goods via On-line Requisitioning System12.1Once applications have been approved, the applicant will be contacted to proceed to order goods or arrange events. Goods should be ordered via the On-line Requisitioning System. The Patients Finance & Cashiers Manager will provide a cost centre and subjective code for staff to use. Staff should ensure that the total sum of the order is not higher than the application.12.2The Patients Finance & Cashiers Manager will approve the order via the On-line requisition system and the applicant will receive an email informing them that the order has been authorised. Any orders that exceed the total amount of the application will be rejected and the applicant will be contacted to resolve this.13Changes to Fund Name13.1If a ward or department changes name or closes, the Patients Finance and Cashiers Manager should be informed so that the fund name can be changed or funds distributed accordingly.14Fraud, Bribery and Corruption14.1Information regarding the management and fundraising of Charitable Funds will be disclosed to and by the Trust and NHS protect for the purpose of verification and for investigation, prevention and detection and prosecution of fraud.14.2Any suspected cases of fraud and corruption will be referred immediately to the Trust’s Local Counter Fraud Specialist and investigated in accordance with Trust Policy CNTW(0)23 Fraud, Bribery and Corruption Response Plan Policy.Appendix 1ESTABLISHMENT OF A CHARITABLE FUND FOR CNTW NHS FT TRUST REGISTERED CHARITY NO. 1165788Proposed Name of Fund: ………………………………………………….……………………………………………………..Proposed Purpose/Use of Fund: ….………………………………………………………………………………………..……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………Principal Sources of Funds: ………………………………………………………………..……………………………………Initial deposit (if applicable) ? ……………………..Receipt No. ………………….Fund Requested By:Name: ……………………………………Print Name…………………………………Designation: …………………………………………… Date …………………………..Department /Ward: ……………………………………….Hospital……………………..*Please note. All requests for new funds must be approved by an Associate Director Approved By: ………………………… NAME (PRINT) ………………………………… (Signature)Date: …………………………………….Please email form to: Charitablefunds@CNTW.nhs.uk when completed.--------------------------------------------------------------------------------------------------------------------------------------Charitable funds Office Use Only:Fund Created by : ……………………………Fund No.: ……………………………Date:…………………………………………Appendix 2 3Monitoring ToolStatementThe Trust is working towards effective Clinical Governance and Governance Systems. To demonstrate effective care delivery and compliance, Policy Authors are required to include how monitoring of this Policy is linked to auditable Standards / Key Performance Indicators will be undertaken using this framework.Charitable Funds - Monitoring FrameworkAuditable Standard / Key Performance IndicatorsFrequency / Method / Person ResponsibleWhere Results and Any Associate Action Plan Will Be Reported To Implemented and Monitored; (this will usually be via the relevant Governance Group)pliance check of application submitted to include:Application form completed in fullAppropriate and reasonable proposed expenditureWhen received by Associate Director for approval.Returned to the applicant for resolution.pliance check of application to include:Availability of fundsAuthorised Signatories checkedPatients Finance & Cashiers Manager / Head Cashier Any issues to be reported to Associate DirectorCharitable funds log to be maintained on Finance H:Drive.Log reviewed by Charitable Funds Group.The Author(s) of each Policy is required to complete this monitoring template and ensure that these results are taken to the appropriate Quality and Performance Governance Group in line with the frequency set out. ................
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