Order of Contents...........=
...........................................................................=
......................................................................... <=
/span>1
6.A. Funds and Property of People Supported;........=
...........................................................................=
.......................... 2
6.A. 1: Bank Accounts.......=
...........................................................................=
..................................................................... 2
6.A. 2: Monies Received.....=
...........................................................................=
.................................................................... 2
6.A. 3: Expenses............=
...........................................................................=
...........................................................................=
2
6.A. 4: Co-signature........=
...........................................................................=
......................................................................... <=
/span>2
6.A. 5: Controls............=
...........................................................................=
...........................................................................=
. 2
6.A. 6: Banks Cards.........=
...........................................................................=
........................................................................ 2
6.A. 7: Funds held by Accounting.......................................................................=
............................................................ 2
6.A. 8: Tracking and Monitoring Expenditures on Behalf of the Person
Supported...........................=
..................... 3
6.A. 9: Income Tax..........=
...........................................................................=
......................................... ............................... 3
6.A. 10: Eligibility: Disability Benefits.................................................................=
............................................................ 3
6.A. 11: Accounts Administered by the Public Trustee..........................................=
..................................................... 3
6.A. 12: Asset Register.....=
...........................................................................=
...................................................................... 4
6.A. 13: Registered Disability Savings Plan.................................................................=
................................................... 4
6.B. Comforts Allowance, Recreation Funds, Fees<=
/span>.........=
...........................................................................=
................... 4
6.B. 1: Comforts Allowance..=
...........................................................................=
.................................................................. 4=
6.B. 2: Recreation Funds....=
...........................................................................=
..................................................................... 5
6.B. 3: Fees for Day Program=
...........................................................................=
.................................................................. 6=
6.B. 4:
6.B. 5: Future Club Accounts= ...........................................................................= ................................................................. 7<= o:p>
6 C: Financial Practices.........=
...........................................................................=
.................................................................. 7=
6.C. 1: Operation Expense Accounts.....................................................................=
.......................................................... 7
6.C. 2: Petty Cash..........=
...........................................................................=
...........................................................................=
8
6.C. 3: Capital expenditures=
...........................................................................=
.................................................................... 8
6.C. 4: Inventory of Capital Equipment.................................................................=
........................................................... 8
6.C. 5: Warranties..........=
...........................................................................=
...........................................................................=
8
6.C. 6: Risk Management.....=
...........................................................................=
................................................................... =
8
6.C. 7: Insurance...........=
...........................................................................=
...........................................................................=
. 9
6.C. 8: Bad Debt............=
...........................................................................=
...........................................................................=
. 9
6.C. 9: GST: ICBC claims....=
...........................................................................=
..................................................................... 9
6.C. 10: Contracted Services=
...........................................................................=
................................................................... =
9
6.C. 11: Transportation Allowance/Mileage.................................................................=
.................................................. 10
6.C. 12: Cheque Requests....=
...........................................................................=
................................................................... =
10
6.D: Purchasing: Expense Approval and Review.........=
...........................................................................=
....................... 10
6.D. 1: Furniture and Appliances.......................................................................=
............................................................... 10
6.D. 2: Groceries and Vehicle Expenses.................................................................=
.......................................................... 10
6.D. 3: Cable ..............=
...........................................................................=
...........................................................................=
.... 11
6.D. 4: Telephone...........=
...........................................................................=
.......................................................................... =
11
6.D. 5: Medications.........=
...........................................................................=
......................................................................... <=
/span>11
6.D. 6: Product Distribution=
...........................................................................=
.................................................................... 12
6.D. 7: Future Med and ACME.=
...........................................................................=
............................................................. 12
6:D. 8: Non-Prescription Medical Supplies.................................................................=
.................................................... 12
6.D. 9: Medically Essential Equipment..................................................................=
.......................................................... 13
6.D.
9 a) : Procedure for Payment........=
...........................................................................=
.......................................... 15
6.D. 10: Co-op Cards........=
...........................................................................=
........................................................................ 15
6.D. 11: CIBC Debit Cards...=
...........................................................................=
.................................................................... 15
6: E: Unethical and Illegal Practices=
.........=
...........................................................................=
............................................. 15
6.E. 1: Fraudulent Practices, theft, waste and other wrong doing.
6.E. 1. a): Whistle Blower Protection..................................................................=
.............................................................. 16
6: F: Fund Raising Activities.........=
...........................................................................=
......................................................... 16
6.A. Funds and Property of People Supported
6.A. 1: Bank Accounts=
It is an expectation =
of CLBC
that comfort allowances and monies be kept in the person’s name and t=
hat
they have a bank account in their name whenever possible. It has become
increasingly difficult to get banks to establish bank accounts for the peop=
le
we support.
6.A. 2: Monies receiv=
ed
Eligible people recei=
ve their
comfort allowance from Ministry of Housing and Social Development on a mont=
hly
basis (generally the third week of the month for the following month). Elig=
ible
people receive a federal GST rebate payment. Arrangements should be made by=
the
manager for direct deposit when the person has their own bank account;
otherwise, arrangements should be made by the manager for the cheque to be
forwarded to the office.
6.A. 3: Expenses
When the person suppo=
rted is
able to complete their own banking and care for their own money, it is
important that they are informed regarding the expenses that must be covered
from their comforts allowance. Appropriate expenses are delineated in comfo=
rts
section as well as in the Handbook given to all new people entering the hom=
es.
6.A.
4: Co-signature
In some situations, t=
he bank
will open an account in the person’s name but will require a co-signe=
r on
an individual’s account. Where there is family involvement, families =
may
choose to co-sign, then make arrangements to make the money available for
family member for “comfort” purchased.
6.A. 5: Controls
Managers should recei=
ve a
monthly bank statement and sign the statement after review for accuracy.
Alternatively, they should initial the bank debit slips and review balance =
for
accuracy. The key worker should review the statement and, with their knowle=
dge
of the person’s expenditures, sign the statement. An annual administr=
ative
audit will review controls. An annual review is to occur at the PCP meeting
time to ensure expenditures are appropriate. In situations where people
supported are not able to manage money, their families, advocates, (proxy) =
will
be requested to review expenditures to ensure they concur that they are in
keeping with the best interest of the people supported. The balances are
checked nightly to ensure receipts are in place for expenditures.
6.A. 6: Bank Cards
People we support may=
be
issued a bankcard for ease and convenience of banking through ATM machines.
When the person is not able to adequately maintain the safety and security =
of
the bankcard, the manager, with appropriate consent, assumes responsibility=
for
the security and safekeeping of the card. The manager is to keep the card i=
n a
locked cabinet. Only the manager and the key worker are to have access to t=
he
card and the PIN number. The manager, in conjunction with the person suppor=
ted,
should change the PIN number every six months or when the key worker change=
s,
to ensure security. The manager and key worker are responsible for ensuring
adequate funds are available for the person’s use. In situations where
key workers are not in place, the acting PIC in the absence of the manager
would have access to the PIN.
6.A. 7: Funds held by
Accounting
When a bank account c=
annot be
obtained in the person’s name, the comfort allowance may be paid dire=
ctly
to Kardel “in trust”, for the person. These funds will be depos=
ited
to a company bank account that isolates the funds of the people supported f=
rom
the general funds, and the individual accounts will be maintained by accoun=
ting.
These individual accounts will show the dates of deposits and dates all fun=
ds
are paid out. For accounts held centrally, managers may request direct paym=
ent
for major purchases made on behalf of the person by completing a Cheque Req=
uest
in the normal manner, and identifying the nature of the purchase, and for w=
hich
person the purchase was made. Managers may also request funds to have on ha=
nd
to cover future expenses that are to be covered by the person’s comfo=
rts
money. The manager is responsible for ensuring the person’s consent (=
see
informed consent). Release of the funds requires the two signatures i.e. CEO
and Director of Programs and Quality Assurance.
The home base manager=
keeps
track of the spending on behalf of the person supported and should review a=
nd
sign the statement for accuracy; as well, the key worker reviews for accura=
cy
and signs the statement. Any discrepancies should be reported to the accoun=
ting
administrator. Requests for balances on the accounts should be sent to the
Director of Finance.
6.A. 8: Tracking and
Monitoring Expenditures on Behalf of the Person Supported
The home base manager=
is to
track how the comfort’s allowance is spent and must keep a record. CL=
BC
has a book set up similar to a bank/credit union chequing account for use f=
or
this purpose, or managers may set up their own system as long as it is clea=
rly
records where the money was spent. See Comfort’s Allowance. Any recei=
pts
and expenditures, including withdrawals from banks/trust funds; gifts, cash=
ed
cheques, etc., shall be entered into the person’s personal journal at=
the
home. A record of specific deposits (i.e., gift from mother, etc.), as well=
as withdrawals
(i.e., monies spent on personal outings/ purchases), shall be accounted for=
in
the journal. Amounts over $250.00 for people not able to manage their own
accounts, should be approved by Central office. Receipts should be kept. CL=
BC
has the right to examine accounts at any time. A separate account or system
that shows the difference between accumulated comforts and other savings (m=
oney
received as gifts; work stipends etc.) must be maintained. Other savings ma=
y be
used to fund extraordinary expenses that the person wishes.
The staff member taki=
ng the
funds from the home will be responsible for checking that the funds are
equivalent to the balance. Upon return, the receipts for purchases shall be
submitted and the balance is again checked. All initialed receipts must be =
kept
for two (2) years.
The manager shall che=
ck each
person’s journal regularly. As part of the duties for night shift sta=
ff
members, they must review the balance in the journals and the cash in the
wallets to ensure that the day balances i.e. the journal balance and the mo=
ney
on hand coincide. Night staff initial that it coincides. If it does not
coincide, leave details for the Manager to follow up.
6.A. 9: Income Tax
Managers are responsi=
ble for
ensuring income tax forms are submitted by or on behalf of the people suppo=
rted
within the homes and that people supported are receiving GST.
6.A. 10: Eligibility =
for
Persons with Disabilities Benefits
Under the Employment
Assistance for Persons with Disabilities Regulations, people remain eligible
for Disability (PWD) Benefits only if their asset level is below $3,000.
Comforts may be saved and the asset levels, as defined by the Ministry, are=
now
$3,000.00 (if the person is between 18 and 64). When savings reach $3000.the
Ministry may stop person’s Disabilities Benefits II until such time as
their account is below this level. Managers can make determination re:
appropriate utilization of funds in excess of $3,000.00 e.g. pre-pay funeral
expenses, or notify EAW to suspend comforts payments. Information on Persons
with Disabilities Benefits is available in a binder in the library at the
office. Please request information through Director of Programs & Quali=
ty
Assurance.
6.A. 11: Accounts
administered by the Public Trustee;
The Office of the Pub=
lic
Guardian and Trustee is a provincial government office. The staff in this
office make decisions for people who cannot manage their own affairs and do=
not
have a Representation Agreement (or enduring power of attorney) or any fami=
ly
members willing or able to make decisions for them. People whose affairs are
managed by this office are under “public guardianship”. The Pub=
lic
Trustee charges a fee for doing this. You can contact the office at 250
356-8160, fax: 250 356-7442 or their website: www.trustee.bc.ca
If a manager is unsur=
e if the
person has a Public Trustee account, the Public Trustee office should be
contacted. If the client has over $3000.00 with the Public Trustee, the per=
son
does not receive Disabilities Benefits II cheque but have their money issued
from the Public Trustee.
The manager writes to=
the
Public Trustee directly for financial support when a Public Trustee adminis=
ters
a trust account. They may request funds for expenses above what is basically
covered within group home living. The letter is directed to the Public Trus=
tee
finance department to the attention of the individual’s worker. The
person’s ID number should be on the correspondence. If the item reque=
sted
is expensive, copies of quotes of prices must be attached. Indicate the rea=
son
the item is needed e.g. special birthday purchase, occupational
therapy/physiotherapy equipment etc. Periodically the Public Trustee reques=
ts
that the manager complete a form for their records. The Public Trustee
completes income taxes and the Public Trustee receives the GST cheques for =
the
individuals who have Public Trustee accounts. Managers should keep a record of t=
he
expenditures of funds received from the Public Trustee in the same manner t=
hat
they keep the records of the money received from Disabilities Level II.
Managers should discu=
ss with
the Public Trustee Case Manager the funds available in the account to ensure
application is made for comfort’s allowance when funds are below $300=
0,
bearing in mind that when funds are over $3000.00, Disability Benefits 11 w=
ill
stop until the individual’s funds are below that asset level.
Fees are charged to t=
he
person’s account by the office of the Public Trustee for administrati=
on
of the funds.
Policy: =
; &n=
bsp; Financial
Issued: =
; &n=
bsp; March
2002
Reviewed: &n=
bsp; July
2009
Reference: &=
nbsp; &nbs=
p; Public
Guardian and Trustee Fees Regulation http.www.trustee.bc.ca/feereg.htm
6.A. 12: Asset Regist=
er
Accurate and up-to-da=
te
records of the person’s belongings e.g. bed, dresser, chair, T.V. etc.
are kept in the binder at the person’s home. The intent is to ensure
that, with changing staff members and over time, possessions are recognized=
as
belonging to the person supported.
Managers are to keep =
current
in the person’s binder the Asset Register. This role may be designate=
d to
the key worker. When a person moves into one of the homes, he or she should
have a completed register from the previous caregiver or parent. This form
should be updated whenever a person acquires or disposes of a possession. T=
he
value of the possession should be noted on the form if known. Items owned, =
such
as DVDs and CDs should have the persons name on them.Clothing is to have the
person’s name on it in an inconspicuous place to ensure person’s
wardrobes are not confused.
6.A. 13: Registered
Disability Savings Plan
If the person or thei=
r family
is unable to assist the person supported in the establishment of an RDSP, t=
he
home base Manager will assist the person. Information is available through =
PLAN
website. Questions may be directed to PLAN at rdsp@plan.ca
or rdsp@bccpd.bc.ca or phone toll f=
ree to
1-800-663-1278.
Comforts Allowance is=
:
When the needed items=
or
services are covered in the home’s operation budget, the allowance is=
not
to be granted.
This allowance may no=
t be
used to purchase items for other residents if the person supported is not a=
ble
to self-direct.
The comforts allowanc=
e may be
administered by a third party, excluding the facility operator.
The people supported =
remain
eligible if their asset level is below $3000.
Some examples of items
intended for individual use to be charged to comforts are: hairdressing
supplies and services, deodorant, toothpaste, facials, manicures, nail
products, makeup, shaving supplies; admission fees, memberships, magazine
subscriptions, newspapers, music, craft supplies, non-prescription medicati=
ons
(sliding scale) videos, order in food more frequent than once a month, gift=
s to
family and friends etc.
Comforts money may be=
used to
cover the cost of hiring therapists/entertainment etc. that will benefit the
people in house i.e. music therapist, massage therapist, etc. and costs sho=
uld
be allocated on a proportional basis.
Some people with no f=
amily or
friends supporting them with gifts may have gifts purchased for them with t=
heir
own comforts money and recreation funds, depending on the amount of comfort
funds available, and the needs and desires of the person.
6.B. 2: Recreation=
Funds:
A limited budget is p=
rovided
to the homes and program to cover the costs of items that provide leisure a=
nd
recreation for the people supported. The responsibility for determining the
best allocation of limited funds and remaining within budget rests with the
manager of each home and program.
The recreation funds =
are
designed to cover the following:
To cover staff member=
’s
admission/participation to movies, Imax, swimming, skating, bowling, golf,
craft fairs, plays, museums, and musical events. The admissions costs for t=
he
person supported, come from comforts money.
Note: Leisure Buddy p=
asses
should be arranged in advance every six months through Recreation Integration Vict=
oria
4135 Lambrick Way V8N 5R3 477-6314 for all people likely to use recreation
services every six months. The passes allow for free admissions for the
attendants of people with disabilities.
Access 2 Entertainmen=
t Cards,
to cover the cost of the staff member to accompany a person with a disabili=
ty
to a movie in designated theatres, is available through Easter Seals/March =
of
Dimes National Council,
Recreation funds are =
used to
cover staff members’ transportation costs when they accompany people =
on
any form of transportation i.e. buses, trains, ferries and/or taxis, Handid=
art
727-7811 is free for attendants if the person requires assistance. There is=
a
charge for an escort, so the needs of the person should be made clear on
booking to avoid charge. Costs are covered from the person’s comforts
money.
B.C. Ferries require =
a doctor
to complete a medical form to allow 50% off the cost of sailing for person =
and
attendant. Forms are available at
To cover the cost of =
staff
members’ snacks and meals in restaurants, receipts need to be submitt=
ed
and initialed by the manager. The frequency and type of outing that involves
staff members incurring expenses must be pre-planned and approved by the
manager. A guiding principle should be that the cost of the staff
member’s snack or meal does not exceed the cost of the supported
person’s snack or meal, and maximums are consistent with the HEU
collective agreement:
Breakfast: $8.50; Lun=
ch
$10.50; Dinner: $19.25 plus 10% tip. Snacks are not specified in the collec=
tive
agreement and remain at $3.00.
The cost of “or=
der
in” food i.e. pizza, Chinese food etc., at the request of a person
supported, may be covered from the recreation budget once a month maximum. =
Any
increased frequency should be paid for from the supported person’s
comforts money. Administratively, the manager should take the money from the
person’s comforts accounts and add to the petty cash fund as a credit
indicating it as a credit on the Summary Cheque Request Form.
To cover the cost of = purchase of videos and music for the home that benefits all people supported. However, videos and music purchased for an individual person are covered fr= om that person’s comfort money. Video rentals for the enjoyment of more = than one person should be cost shared among each person’s comforts money.<= o:p>
Recreation budget may=
be
used:
To cover the cost of =
arts and
craft books and supplies i.e. paints, play dough, etc. that will benefit all
people in the home.
To cover extra party =
costs,
purchased separately from regular groceries. These items may include: decoratio=
ns,
dish rental, specialty cakes and grocery items above and beyond for people
invited; small prizes; entertainment
To cover the cost of
“hobbies” that exist for the benefit and interest of all the pe=
ople
in the home i.e. aquarium, fish and fish food; plants and planters; However,
these types of supplies used by one person for their own recreational purpo=
ses
will be covered by that person’s comforts money.
To cover the cost of =
basic
monthly cable. Any extra channels would be covered by the person’s
comforts money.
Examples of items tha=
t should
be billed to the miscellaneous section on the Summary Cheque Request are:
Christmas lights, Halloween candy, logs for the fireplace, photos and cards,
general household items
Projections of vacati=
on costs
should be submitted approximately two months in advance to the Director of
Programs and Quality Assurance. Projections should include the costs of
transportation, food, accommodation, recreation and additional staffing cos=
ts.
Projections will assist in ensuring that holiday plans are in keeping with =
the
budgets available, and avoid excessive cost overruns. Projections will also
assist in ensuring fair and somewhat equitable distribution of holiday
opportunities for the people served by Kardel.
The cost of hotel roo=
ms for
staff members is to be covered by recreation funds and the rooms for people
supported are covered by their comforts money. The cost of staff members=
217;
meals are consistent with maximum rates noted in the collective agreement, =
are
paid from recreation funds. Receipts must be submitted. Items such as the
rental of a cottage for staff members and people supported would be billed =
on a
prorated basis between comforts and recreation funds. Transportation costs =
same
as above.
6.B. 3: Fees for D=
ay
Program
Day programs operated by Kardel charge a fee that cove=
rs the
cost of recreational outings, admissions, and materials. The fee may be
adjusted to reflect actual costs of the program from time to time. At the
present time the fee is $20.00 per month. In cases where this poses hardshi=
p,
requests may be made for exemption or reduction of the fee.
Futures Club Budget of
Ministry contribution and participant contributions to recreational activit=
ies:
The recreation budget=
for
Future’s Club is kept separated from the other homes and programs. The
manager of the Program allocates the budget.
Recreation budget is =
to cover
the following:
|
Admissions: Includi=
ng staff
members |
Art supplies |
Bowling: Including =
staff
members |
|
Bus fare: Including=
staff
members |
Cooking: Groceries<= o:p> |
Craft Supplies |
|
Decorations |
Entertainment |
Games |
|
|
Halloween Candy |
Magazine |
|
Materials to make i=
tems for
benefit of people supported |
Memberships |
Movies |
|
Museum |
Musical events |
Newspapers |
|
Order in food |
Party food |
Photos |
|
Plays |
Prizes |
Puzzles |
|
Rentals |
Stationary and writ=
ing
materials |
Swimming |
|
Tapes |
Transportation cost=
s for
people supported |
Training materials =
such as
books/games to teach |
|
Videos |
|
|
6.B. 5: Future Club Accounts:
The manager
determines the allocation of the budget item to recreation costs or to
the following
administration accounts to operate the program
55220: &=
nbsp; Parking,
oil change, wash, minor repair
55222: =
Gas,
mileage for van and staff mileage
90102: =
Postage,
delivery costs
90104: &nbs=
p; =
Stationery
for the office, photocopying, pens, pencils for staff use, cards from the
program
55200 =
; <=
/span>General
repairs, small appliance replacement, light bulbs, mats, garbage fees, velc=
ro,
plastic sheeting, fabric, paint etc.
65560 =
; <=
/span>Medical
supplies: gloves, peri-pads, adult bibs
65550: &nbs=
p; =
Food
including coffee/tea, sugar, milk, cleaning supplies, toilet paper and paper
towels, garbage bags, laundry detergent, dish detergent
Miscellaneous: Occasional food for staff meeting=
s
Policy Group: &nb=
sp; Procedures
and Protocols: =
; =
Budget Allocation/Cash Management Policy
Issued: =
; &n=
bsp; July
1998
Revised: &nbs=
p; &=
nbsp; May
2001
References: =
Income
Assistance Manual: Part 9: Section 8: Legal Authority: Gain Act: Section 2:
Gain Regulation Section 22 (1) ©&(d)
6.C. Financial
Practices
6.C. 1: Operations Expense Accounts:
For groceries, automo=
tive
expenses including fuel and repairs, prescription and non-prescription drug=
s,
medical equipment repairs, replacement and maintenance:
Managers are to review
invoices/receipts for goods purchased, and initial each invoice/receipt,
indicating approval for payment, and forward to accounting administrator. S=
taff
members, when they make a purchase and get a receipt, should initial the
receipt.
Managers’ purch=
asing
limit is $250.00. Administrative approval through accounting administrator =
is
required for purchases exceeding $250. up to $750.00. Purchases over this
amount are approved by the CEO.
Invoices, receipts, c=
heque
requests will be reviewed by administrative support staff for reasonableness
and compliance with policies.
6.C. 2: Petty Cash
Petty cash is to be
considered as a “loan to the manager” which needs to be account=
ed
for with receipts. It is used to purchase any item where cash is required. =
All
petty cash spent is allocated to the appropriate category on the Summary Ch=
eque
Request and submitted when more cash is required in the home. The manager w=
ill
verify that the petty cash account is balanced or account for discrepancies
prior to submitting the Summary Cheque Request for payment.
The Summary Cheque Re=
quest
should be completed to restore the funds to the original amount in the acco=
unt
as needed. Managers will receive a quarterly position statement from the
accounting administrator for the following: groceries; recreation; repairs =
and
maintenance; auto.
Occasionally, (four t=
imes per
year) reasonable costs may be paid from petty cash for food for staff meeti=
ngs.
It should be reported on the Summary Cheque request under Miscellaneous. Gi=
fts
for employees are not covered under petty cash.
6.C. 3: Capital expenditures
Appliances, furniture,
entertainment equipment etc. must be pre-approved. A cheque requisition req=
uest
form must be completed and submitted to the Accountant for approval. The
accounting administrator will provide year to date comparative data to the =
CEO
on a quarterly basis, or as often as is deemed necessary. All purchases are
reviewed by the CEO at time of payment.
6.C. 4: Inventory =
of
Capital Equipment
No item of capital eq=
uipment
may be purchased, replaced, or disposed of, without the permission of the
Director of Finance.
For major purchases, =
i.e.
over $100. the original warranty should be sent to Central office and a copy
kept at the home. For all ite=
ms
valued under $100.00. a warranty file with a copy of the purchase receipt is
kept by the manager in the home for ease of access.
Effective risk manage=
ment
ensures the protection of the interests of individuals, and families, staff
members, volunteers, the public, and continuity of organization operations.
Because risks are present throughout the organization operations, successful
delivery of services is contingent upon effective management of risks.
Our goal is to identi=
fy and
reduce or eliminate risks to people, organizational property and interests;=
to
minimize and contain the costs and consequences in the even to of harmful or
damaging incidents arising from those risks; and to provide for adequate and
timely restoration and recovery.
Risk management is the
responsibility of everyone.
1: Kardel develops a =
risk management
plan every two years to address every possible area of risk and note strate=
gies
in place to reduce, eliminate or manage risk. The plan is reviewed by the
Continuous Quality Improvement Committee and the Occupational Health and Sa=
fety
Committee and accepted by the CEO.
2: The Risk Managemen=
t plan
involves the following steps:
Policy Group: =
; Financial &=
nbsp;
Issued: =
; &n=
bsp; December
2007
Reviewed: &n=
bsp; July
2009
References: =
Executive
Management Solutions: S. Hill
=
; &n=
bsp; =
; Managing
your Risk with CARF standards
Kardel is insured und=
er AON
Reed Stenhouse (CLBC provided); ING Western Union (Cumberbirch Agencies); I=
CBC;
WCB. Accountant reviews insurance annually.
Business insurance po=
licy is
placed through Cumberbirch Agencies and includes: property damage, personal
injury, medical payments, tenants legal liability and business interruption=
Comprehensive General
Liability insurance is arranged by the Ministry Aon Reed Stenhouse Inc., and
includes, among other things:
Medical Malpractice,
Director’s Liability, Counselling and Consultation Liability.
This policy only cove=
rs those
operations for which we have a valid contract with the Ministry.
The limit of liabilit=
y for
each policy is $2,000,000 per occurrence.
The CEO and accountan=
t review
accounts receivable on a quarterly basis. For outstanding accounts, a demand
letter is sent. If there is no response, the solicitor issues a pro-forma
demand letter. If no response, we make a decision re: proceeding to small d=
ebts
court, or writing it off, depending on the amount and the likelihood of
collection.
Where vehicles are re=
gistered
to a company such as Kardel, ICBC will ask the registered owner to pay the =
GST,
regardless of who is at fault. This is based on the assumption that registe=
red
companies have the ability to reclaim the GST on a quarterly basis. With
Kardel, it is not possible for us to reclaim the GST on group home and prog=
ram
vans. Hence, we should refuse to pay the GST and advise the requesting party
that Kardel cannot recover the GST.
6.C. 10: Contracted
Services are:
Definition: Arms-length third party agreements w=
hich
fall outside the
employee/employer relationship as defined by Rev=
enue
Policy Group: &nb=
sp; Policies
and Procedures =
Issued: =
; &n=
bsp; November
2006
Revised: &=
nbsp; July
2009
References: =
CSSEA
guidelines re: employee or contractor
Kardel employees may =
claim
vehicle expenses on a cents per kilometer basis on the Kardel claim form.
Employees should get =
a copy
of the Income Tax Guide: Empl=
oyment
Expenses, which explains Vehicle Expenses in detail. Revenue
Employees may not cha=
rge for
transportation from home to place of employment. For example, employees may charge =
from
the place of employment to any location and return, including Central office
while on company business. However, employees may not charge from home to
either Central office or the group home or day program.
6.C. 12: Cheque Requests
The cheque request fo=
rm is
used to request reimbursement to staff members that paid for first aid,
criminal records check etc.; for expenses you paid for out of pocket; to
request funds for the people supported (it is best to have a monthly amount=
for
each person, based on their regular expenditures). Cheques are done
semi-monthly on the 15th and 31st of each month. The
cheque requests must be approved and received by the accounting department =
by
noon on the Tuesday before the 15th and noon on the Tuesday befo=
re
the 31st in order to be paid. The Cheque request form is not used
for petty cash. Arrangements are generally made for bills to go directly to=
the
office.
6.D. Purchasing:
Expense Approval and Review
6.D. 1: Furniture and Appliances
When furniture or app=
liances
over $250.00 and under $750.00 require replacement, the manager should requ=
est
approval from the Accounting Administrator prior to proceeding. Indicate in
writing the urgency of the need. The accounting administrator has a list of
suppliers/salespeople that have provided discounts in the past, as well as
suppliers that will recognize the warranties for furniture/appliances used
within the homes/program (viewed as a business under some warranties). Mana=
gers
should get 3 quotes of suitable products and make a written recommendation =
with
rationale to the accounting administrator or CEO as defined above who makes=
the
final approval. Some suppliers that we have dealt with in the past are will=
ing
to accept VISA payment over the phone from the accounting administrator. If
not, the manager makes a cheque request and arranges payment, or, if possib=
le,
covers the cost through petty cash fund.
A copy of the warrant=
y is
kept in the home and the original is forwarded to Head office.
6.D. 2: Groceries and Vehicle Expenses
Managers must initial=
and
stamp, indicating that they have reviewed the purchases. All homes have a C=
O-OP
card and membership. Gas is to be purchased at Save On or CO-OP gas station=
s.
Receipts should be forwarded by the first of the month.
The
following principles were established pertaining to shopping for groceries:=
q =
Purchase quality, nutritious products;
q =
Use grocery shopping as a place to build relatio=
nships
for the people we support in the community;
q =
Have the people we support involved in grocery
shopping to the level they choose;
q =
Ensure cost control;
q =
Buy local to support our community;
q =
Ensure accessible store(s) for all people with
disabilities
q =
Purchase proper amounts, specific to needs, to a=
void
waste;
q =
Recognize the personal taste preferences of the =
people
we support;
q =
Encourage stores we support to hire people with
disabilities;
q =
Reduce the cost of gas and delivery as much as
possible.
With
the exception of minor purchases, homes near CO-OP store are encouraged to =
shop
at the CO-OP store. An arrangement has been negotiated for a discount. All
minor purchases, under $25.00, that may occur at other stores should be paid
for in cash. For people that we support with established relationships with=
a
store, they may continue to frequent these stores for minor purchases or
specials. When shopping for canned goods and dairy products, staff should
purchase generic names in case lot size (when appropriate) checking out the
cost per ml./gram. COOP advertises case lot events as part of their regular
services.
6.D. 3: Cable
All cable bills are m=
ailed
directly to accounting administrator. Kardel pays basic cable only. Any amo=
unt
above basic cable will be invoiced to the home. The manager collects any amount ab=
ove
basic cable from the person(s) supported who use the service. Upon receipt =
of
the invoices, the manager may pay by cheque, or by cash. In either case pay=
ment
is made to accounting administrator. When accounting administrator maintain=
s a
person’s account, the manager may instruct that the funds be deducted
from that account by so indicating and signing on the invoice.
6.D. 4: Telephone
All telephone bills a=
re
mailed directly to accounting administrator. They are returned to the manag=
er
if there are unusual charges. The manager is to review long distance charges
and initial calls that are work related. Personal long distance calls should
not be on business phones, except in an emergency. In those situations, the=
manager
would collect the amount, including taxes, from the employee and indicate i=
t as
a credit on petty cash request form. There is a cost associated with *69 and
should not be used by staff members in the home. YAK system should be used =
for
long distance calls: Dial 1010925 then 1 area code number.
6.D. 5: Medications
Pharmacy will mail st=
atements
directly to accounting at the end of each month. Accounting will distribute
copies of the invoices for the manager’s review.
Invoices should be re=
viewed
by the manager and initialed and stamped on the invoice as received. Note on
the invoice if it is a recoverable cost from a person supported and the nam=
e of
the person where applicable. There is no “back ordering”, and h=
omes
are only billed for what they have been sent. When supplies are received, t=
he
staff members will need to check amounts and make a note to reorder.
The amount of product=
that is
delivered will appear on the invoice making cost per unit easier to calcula=
te.
Liquids are specified by volume, not number of bottles i.e.: if you have two
500 ml bottles of lactulose, it appears as 1000 mls of lactulose. Product
amounts must be carefully checked.
The pharmacy has an invoice number on the top so that ,anagers may c=
ross
check on their ordering fax. Managers should number faxes for easy referenc=
e.
Write the invoice number when received on the faxed order sheet. If there a=
re
discrepancies, the invoice number will ease problem resolution with the
pharmacy. Ordering should coordinate with regular shipment of monthly
medications. Reminder cards that require replacement should also be ordered=
at
this time. This has been added on the monthly calendar for the 23rd
of each month.
Orders are reviewed e=
very six
months. A copy of the “Medication Order Review” sheet is kept in
the individual’s binder under Doctor’s orders. These are
Doctor’s orders and when an order is changed, an extra label is sent =
by
the pharmacy to add the Medication Order Review Sheet. Discontinued orders =
must
be noted on Medication Order Review.
When there are change=
s to the
invoices, because of goods not received or incorrectly billed, the followin=
g is
the procedure:
Pharmacy: Make the ch=
anges on
the bill, directing accounting administrator to pay only for goods received
and/or only the cost that should be paid; Indicate the reason for the
adjustment. Pharmacy has been directed to discuss any changes with the mana=
gers,
and not with the accounting administrator. Upon receipt of the approved
statements, the payment will be processed and will attach a copy of the
statement to the cheque to assist pharmacy in identifying what has been pai=
d,
adjusted, etc.
Special Authority is =
given
based on specific criteria for a drug not normally covered by Pharmacare.
Physicians must periodically reapply for Special Authority for Pharmacare to
cover the costs. The physician
sends a form to Pharmacare requesting coverage. The pharmacy has been reque=
sted
to alert the manager two months prior to the special authority expiry date =
so
that the manager may have the physician reapply for this coverage. There is=
now
a 6-8 week wait on Special Authority medication approval. We are billed for=
the
amount until the authority comes through.
Problems with billing=
by Pharmacy
should be directed to the accounting administrator through the office.
6.D. 6: Product Distribution:
Same as Pharmacy with=
the
following exception: Note the problem on the invoice, but do not alter the
invoice. Product Distribution will issue a credit note. Produce Distribution
charges a 15% restocking charge, on any returned goods, unless it is their
error. (See medically essential equipment below). Product distribution send=
s a
packing slip. Managers can order on line for product distribution. Product =
distribution
notifies Managers when they have to reapply for products.
6.D. 7: Future Med and ACME
A
yellow packing list accompanies each shipment that is received in the
home. The Accounting Administ=
rator
receives an original invoice, which is paid once the approved yellow packing
list is received. Managers should ensure they submit these packing slips to=
the
accounting administrator as soon as possible, so that the AA can expedite
payment.
6.D. 8: Non-Prescription Medical Supplies
Budget category for n=
on-prescription
medical supplies is intended to cover the costs of items such as briefs,
gloves; catheters and trays, cleansers, rubbing alcohol, peroxide, medicati=
on
cups, first aid supplies, medi-pads. These items do not come from the pharm=
acy
with an individual person designated and are not listed on MAR sheets.
Items that are for th=
e use of
the individual, and that are excluded from payment under the medical plan, =
are
the responsibility of the person supported or the person managing their acc=
ount
and should be paid for from the person’s comforts money.
These include but are=
not
limited to:
q =
Vitamins and minerals;
q =
Over the counter medications: ASA, acetaminophen,
gaviscon, antibiotic ointments, fleet enemas etc.
q =
Brand name medications where generics are availa=
ble
q =
Fluoride gel and dental rinse
q =
Alternative and Herbal Therapies e.g. Echinacea,
cranberry
It is appreciated tha=
t some
of the people supported may have limited funds and exceptional costs for the
above items.
People with over $3,0=
00.00
available in his/her bank or trust accounts are expected to cover the full =
cost
of the above items.
People with between $=
1000.00
and $3000.00 available in their bank or trust accounts are expected to cover
the full cost of the above items up to a maximum of $60.00 per month based =
on
the actual costs of the items for the month in question.
People with over $200=
.00 and
less than $1000.00 are expected to cover the items noted above up to a maxi=
mum
of $20.00 based on the actual costs of the items for the month in question.=
People with less than=
$200.00
will have these costs covered from the non-prescription medication supplies
budget. Managers should review their budgets to ensure discretionary funds =
are
spent in a responsible manner.
People with accounts =
with the
Public Trustee will have the invoice forwarded on their behalf to the Public
Trustee.
Recommendations may b=
e made
by nutritionists, physicians, and nurses for non-prescription medical suppl=
ies
that are costly. Where the item is discretionary, the person supported may =
make
the decision as to whether they wish to spend their money on the item. Mana=
gers
and staff members have a role in representing the supported person’s
financial situation to professionals and determining if there are lower cost
alternatives. For people who are unable to give consent, families and advoc=
ates
should be involved in decision making with the team on the advisability of
expenditures.
6.D. 9: Medically
Essential Equipment
“Requests for the purchase of
medically essential equipment and devices must be initiated by a prescripti=
on
from a medical practitioner and supported by the functional assessment of a
relevant health professional (e.g. OT, PT, respiratory technician) and must=
be
pre-approved by HAB (Health Assistance Branch) prior to purchase”.
When in doubt about t=
he
eligibility of an expense, contact the worker at Ministry of Housing and So=
cial
Development for clarification.
The applications for =
such
purchases are forwarded to the Ministry of Employment and Income Assistance=
(HAB)
and are processed in order of receipt. They are processed in one office for=
the
province and one should not expect a quick turn around time. When the appro=
val
is granted, Product Distribution is notified of the approval. Product
Distribution then sends out a written confirmation, which always includes t=
he
name of the person for whom the product is to be purchased, the quantities
approved, and the expiry date of the approval.
Managers need to trac=
k the
expiry dates for all such products and managers need to re-apply. The proce=
ss
for re-application is the same as for the original application (as above). =
It
is recommended that you begin the re-application process at least two months
prior to the expiry date.
Eligible Items: Gener=
al Guide
(not all-inclusive):
A more detailed guide=
is
available from the Director of Programs and Quality Assurance: Finance and
Administration File.
Contact the regional =
CLBC
office for any items that MEIA does not approve.
Policy: =
; &n=
bsp; Financial
Planning and Management
Issued: =
; &n=
bsp; May
2005
Revised: &=
nbsp; August
20, 2007; November 2008
Reference: =
&nb=
sp; BC
Employment and Assistance Manual; 15.5-Appendix 5-Schedule C, Eligible Item=
s:
Health Supplements
6.D. 9 a): Procedure
for Payment:
These expenses are re=
covered
from people supported, or third parties (Public Trustee, Family Trustee, et=
c.).
as per scale indicated above.
q =
1: Shipping Report (packing slip). The manager will review the shippi=
ng
report received with supplies from Pharmacy. The manager will initial items=
to
indicate approval or note changes where either shipment or shipping report =
is
incorrect. Forward immediately to Accounting Administrator.
q =
2: Customer Summary. The manager will receive, from the
Accounting Administrator on a monthly basis, a “customer summary̶=
1;
of purchases. Where expenses are being recovered from the person supported,=
the
manager will indicate those recoverable expenses; the amount is determined
according to the guidelines noted above. This requires the manager to review
the monthly bank balance of the person, and indicate on the “customer
summary” the amount the person is able to pay. These guidelines apply
only to accounts maintained by Kardel (Managers or accounting office). In c=
ases
where the Public Trustee maintains accounts, we will not be provided account
balance information and consequently the full expense will be charged to the
person’s account held by the Trustee. Families that manage accounts w=
ill
be requested to provide summary in the account so the Manager may determine
recoverable costs; or pay the full amount.
q =
3: Payment. In those cases where the manager mai=
ntains
person’s accounts, payment will be made by way of cheque and/or cash =
to
the accounting office, accompanied by the “customer summary”. W=
here
the accounting office maintains the person’s accounts, the manager me=
rely
indicates the expenses to be recovered from that account and the funds will=
be
deducted from the account in accordance with the above guidelines. Where the
expenses are to be recovered from a third party, the manager will provide t=
he
name of the third party on the customer summary and the amount indicated by=
the
manager will be billed to that party by the accounting office.
No deductions are to =
be made
from petty cash cheque requests for these expenses.
Shopper’s Drug =
Mart
will issue an Optimum Card to people that are supported and their
non-prescription medical supplies will earn credits that they may use to de=
fray
future costs.
6.D. 10: Co-o=
p Cards:
Co-op fuel and grocery cards for purchases on the Kard= el Co-op account must be kept in a safe place and any lost or stolen cards mus= t be reported immediately to the Director of Finance and Co-op.
6.D. 11: CIBC=
Debit
Cards:
CIBC debit cards will be = issued to managers to assist in managing their petty cash fund; the cards must be signed for at the office prior to use and any lost or stolen debit cards mu= st be reported immediately to the Director of Finance and CIBC. Managers will receive a copy of the monthly CIBC bank statement and it is required that a monthly bank reconciliation be submitted to the accounting department. The reconciliation will be conside= red the managers approval of all bank transactions within the reconciled month.=
6.E. Unethical and Illegal Practices
Kardel is in receipt =
of
public funding to provide services under contract to CLBC. The agency is committed to protect=
ing
its revenue, property, information, and other assets from any attempt by its
own employees or others to gain financial or other benefits by deceitful me=
ans.
Fraudulent practices =
include,
but are not limited to forgery or alteration of cheques; any misappropriati=
on
of funds, supplies or other assets; waste;=
any irregularity in the handling or reporting of money transactions;
misappropriation of furniture, fixtures and equipment; seeking or accepting
anything of material value from the people supported, their families, suppl=
iers
other than token gifts of thanks of limited monetary value; unauthorized us=
e or
misuse of property, equipment, materials or records; any computer related
activity involving the alteration, destruction, forgery or illicit manipula=
tion
of data, misappropriation of copyright software; any fraudulent claim for
reimbursement of expenses
An objective and impa=
rtial
investigation will be conducted regardless of the position, length of servi=
ce
or relationship of the employee with the company. Each manager is responsib=
le
for maintaining a system of internal control consistent with company policy=
, to
provide reasonable assurance for the prevention and detection of fraud,
misappropriations and other irregularities. Timely action is necessary and
follows the time frames for resolving concerns within the company. The Dire=
ctor
of Human Resources, in consultation with the CEO, has the primary
responsibility for the investigation of all activities as defined in this
policy. In all circumstances, where reasonable suspicion of illegal activity
exists, police and the funding body will be notified immediately. Kardel wi=
ll
pursue every reasonable effort, including legal action, to effect recovery =
of
the losses from the offender.
It is an expectation =
that any
staff member who suspects fraud or any fiscal wrongdoing will bring the con=
cern
to the attention of the manager as early as possible; or, when that is not
logical, to the CEO.
Once a suspected frau=
d is
reported, immediate action shall be taken to prevent the theft, alteration =
or
destruction of relevant records or other materials that may be taken into
evidence. All participants in a fraud investigation shall keep the details =
and
results of the investigation confidential. Where warranted, disciplinary
action, up to and including dismissal, shall be taken within seven days of =
the
allegation.
There will be no repr=
isals
for any person bringing forward concerns about fraudulent practices, theft,
waste or other wrong doing for investigation.
No employee, having a=
cted in
accordance with the requirements of our Code of Ethics and/or Fraudulent
Practices policy, shall be subjected to any of the following:
The violation of this=
section
will result in discipline up to and including dismissal.
6.F. Fund Raising Activities
Fund raising activiti=
es, such
as garage sales or bake sales, may occur on a Kardel site to raise money for
items that are above our budgets under the following conditions:
o&nb=
sp;
Proceeds be=
nefit
all of the people residing within the home e.g. wheelchair swings
o&nb=
sp;
People
contributing to the event should be made aware of the projected results of =
the
proceeds
o&nb=
sp;
Requirement=
s for
staff member’s time for organization are not excessive, diminishing t=
ime
for support duties
o&nb=
sp;
Manager has
approved the event and the timetable
o&nb=
sp;
People supp=
orted
benefit from being involved in the activity
o&nb=
sp;
People supp=
orted
approved of the event at their home
Section 6: Financial Planning and Manage=
ment