1.0 Adoption

2.0 Governance

3.0 Community

4.0 Child Care

5.0 Family Services

6.0 Finance

7.0 Foster Care

8.0 Human Resources

9.0 Volunteers

source for 6.0 - 000
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/1-0ADOPT/HP CAS P&P/6-0FINAN/6-0FINAN/00FINANCE.DOC
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/6-0FINAN/00FINANCE.DOC
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/6-0FINAN/6-0FINAN/00FINANCE.DOC

Approved by: Executive Director Number: 6.0 - 002

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the Society’s financial planning, financial management, financial accountability, and contractual relationships and purchases services will ensure, wherever possible, that the Society is able to provide the services required to meet its mandate under the Child and Family Services Act and that such services reflect the principles defined in Section 1 of the Child and Family Services Act:
   1. To promote the best interests, protection and well being of children.
   2. To recognize that while parents often need help in caring for their children, that help should give support to the autonomy and integrity of the family unit and, wherever possible, be provided on the basis of mutual consent.
   3. To recognize that the least restrictive or disruptive course of action that is available and is appropriate in helping a child or family should be followed.
   4. To recognize that children’s services should be provided in a manner that respects children’s needs for continuity of care and for stable family relationships, and takes into account physical and mental developmental differences among children.
   5. To recognize that whenever possible, services to children and their families should be provided in a manner that respects cultural, religious, and regional differences.
   6. To recognize that services to Indian and Native people should be provided in a manner that recognizes their culture, heritage, traditions and the concept of extended family.
   7. To ensure, where appropriate, that children and their parents have an opportunity to be heard and represented when decisions affecting their interests are made and to be heard whenever they have concerns about the services they are receiving.
   8. To ensure that decisions affecting the interests and rights of children and their parents are made according to clear, consistent criteria and are subject to procedural safeguards.
2. It is also the policy of the Society that the Society’s finances shall endeavour to ensure that its services reflect the principles defined in the Society’s mission statement. The mission statement of the Huron-Perth Children’s Aid Society is “To advocate for and protect children’s rights; to support and strengthen families; and to be leaders for change in our community”.

source for 6.0 - 002
/1-0ADOPT/HP CAS P&P/6-0FINAN/6.0 - 002.DOC
/6-0FINAN/6.0 - 002.DOC

6.0 Finance

6.0 - 002 General Policy

6.1 Financial Planning

6.2 Financial Management

6.3 Financial Accountability

6.4 Contractual Relationships and Purchased Services

source for 6.1 - 000
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/1-0ADOPT/HP CAS P&P/6-0FINAN/6-0FINAN/01FINANC.DOC
/1-0ADOPT/HP CAS P&P/6-0FINAN/6-0FINAN/01FINANCE.DOC
/6-0FINAN/01FINANC.DOC
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/6-0FINAN/6-0FINAN/01FINANC.DOC
/6-0FINAN/6-0FINAN/01FINANCE.DOC

6.0 Finance

6.1 Financial Planning

6.1 - 002 General Policy
6.1 - 004 Data Collection, Analysis and Reporting
6.1 - 004.005 Data Collection, Analysis and Reporting
6.1 - 006 Service Planning and Budget Approval
6.1 - 006.005 Service Planning and Budget Approval
6.1 - 008 Asset and Liabilities
6.1 - 008.005 Control of Inventory (Child Welfare Operations)
6.1 - 008.010 Disposal of Assets - Procedure
6.1 - 010 Financial Review
6.1 - 010.005 Financial Review

6.2 Financial Management

6.3 Financial Accountability

6.4 Contractual Relationships and Purchased Services

source for 6.1 - 000
/1-0ADOPT/HP CAS P&P/6-0FINAN/6-1PLAN/6-0FINAN.DOC
/1-0ADOPT/HP CAS P&P/6-0FINAN/6-1PLAN/6-0FINANCIAL.DOC
/6-0FINAN/6-1PLAN/6-0FINAN.DOC
/6-0FINAN/6-1PLAN/6-0FINANCIAL.DOC

Approved by: Executive Director Number: 6.1 - 002

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the Society shall annually develop a budget set out within the context provided by the Society’s strategic plan and annual service plan:
   1. anticipated revenues, including recoveries;
   2. expenditures.
2. The Society shall enact polices and procedures addressing:
   1. data collection, analysis and reporting;
   2. service planning and budget approval;
   3. the acquisition and management of assets and liabilities; and
   4. financial representation in key decision making.

source for 6.1 - 002
/1-0ADOPT/HP CAS P&P/6-0FINAN/6-1PLAN/002.DOC
/6-0FINAN/6-1PLAN/002.DOC

Approved by: Executive Director Number: 6.1 - 004

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the Society shall:
   1. collect information about its services and service/care providers; and
   2. utilize the data collected for planning/budgeting purposes.
2. It is the policy of the Society to record and report on statistical data related to:
   1. service inquiries;
   2. services provided;
   3. service providers, including staff and volunteers; and
   4. care providers.
3. It is the policy of the Society to record and report statistical data as required to:
   1. services and human resources surveys from the OACAS; and
   2. the Ministry through the Society’s service plan.
4. The Society shall enact procedures dealing with data collection, analysis and reporting.

source for 6.1 - 004
/1-0ADOPT/HP CAS P&P/6-0FINAN/6-1PLAN/004.DOC
/6-0FINAN/6-1PLAN/004.DOC

Approved by: Executive Director Number: 6.1 - 004.005

Date: April 30, 1998

Procedure:

1. The required data is:
   1. recorded by staff; and
   2. entered into the Society’s information system (CWIS).
2. The data is then summarized into regular statistical reports which are distributed:
   1. internally to members of the Board of Directors and to staff for planning and budgeting purposes; and
   2. externally as required (e.g. OACAS, Ministry of Community and Social Services, etc...).

source for 6.1 - 004.005
/1-0ADOPT/HP CAS P&P/6-0FINAN/6-1PLAN/004005.DOC
/6-0FINAN/6-1PLAN/004005.DOC

Approved by: Executive Director Number: 6.1 - 006

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the Society's service planning/budget development process shall be characterized by:
   1. a service plan which:
      1. states its service objectives;
      2. reflects the Society's legislated mandate, mission statement, guiding principles and strategic plan;
      3. states its expectations about monitoring program effectiveness, program costs and cost effectiveness;
      4. reflects input from all levels of agency staff and appropriate committee(s) of the Board of Directors;
      5. reflects a systematic review of past performance and current service and funding circumstances.
   2. budget development based on:
      1. the Society’s service plan objectives;
      2. realistic estimates of operating costs and anticipated revenue;
      3. cost analysis of programs;
      4. identification of deficiencies in resources needed to meet service plan objectives; and
      5. development of a work plan which recommends both short term (fiscal) and long term solutions.
2. It is the policy of the Society that service plans and budgets shall be:
   1. approved by the Board of Directors; and
   2. submitted to the Ministry of Community and Social Services by the required date, except when other time lines are agreed upon by the Board and relevant funding bodies.

source for 6.1 - 006
/1-0ADOPT/HP CAS P&P/6-0FINAN/6-1PLAN/006.DOC
/6-0FINAN/6-1PLAN/006.DOC

Approved by: Executive Director Number: 6.1 - 006.005

Date: April 30, 1998

Procedure:

1. During the service planning and budget approval process, the Society will reference statistical information and planning goals from:
   1. adoption services (see section 1.0)
   2. community services (see section 3.0);
   3. child care services (see section 4.0);
   4. intake, court, emergency after hours services, and family services (see section 5.0);
   5. foster care services (see section 7.0);
   6. human resource services see section 8.0);
   7. volunteer services( see section 9.0); and
   8. administrative services.
2. The evaluation of program services, program needs, possible program changes, human resources needs, training needs, etc. are discussed and approved at the service planning process with potential input from the staff, the Board of Directors, and the community.
3. Financial input and planning is an essential component of the service plan service analysis and planning process.
4. Once the service plan document if finalized (including financial parameters), the document is then forwarded to the appropriate person(s) and/or organizations for approval.

source for 6.1 - 006.005
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Approved by: Executive Director Number: 6.1 - 008

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the management of its assets and liabilities and related obligations shall be done according to:
   1. the law;
   2. Ministry of Community and Social Services requirements; and
   3. sound management principles.
2. It is the policy of the Society that:
   1. all purchases shall require appropriate documentation and/or signed written contracts; and
   2. such documentation or written contracts shall be reviewed at least annually.
3. It is the policy of the Society that the Society shall ensure financial considerations in negotiating agreements, including contracts of employment and the collective agreement process.
4. It is the policy of the Society that all agreements with the Society shall be appropriately documented.
5. It is the policy of the Society that if the agreements are tailored to meet specific circumstances:
   1. the assistance of external consultants and lawyers shall be sought where appropriate; and
   2. the agreement shall stipulate:
      1. the scope and timing of the services provided;
      2. details of billing and payments;
      3. appropriate taxation considerations; and
      4. methods used to resolve any dispute which may arise.
6. It is the policy of the Society that for purchase of consumable items, capital items and/or services within the limits of the approved service plan, authorization shall rest with the Executive Director/designate.
7. It is the policy of the Society that for purchases of general operating supplies, authorization shall rest with the manager of business and finance.
8. It is the policy of the Society for goods and services exceeding one thousand ($5,000.00), the Society shall, where appropriate:
   1. plan for the acquisition and management of its assets and liabilities on an annual basis;
   2. with purchases within the limits imposed by the approved service plans:
      1. three estimates where possible, from separate parties shall be sought; and
      2. if the lowest estimate is not the successful estimate, sound reasons shall be documented for this decision;
   3. leasing of automobiles shall be conducted as Invitation to Tender.
9. It is the policy of the Society that:
   1. purchases utilizing funds received from non service plan sources including (but not limited to minor and/or major capital) shall be expended in accordance with the legal agreement with the non service plan sources; and
   2. authorization for these purchases shall rest with the Executive Director/designate.
10. It is the policy of the Society that any fixed or movable asset whose purchase price exceeds $300.00 shall be recorded on the inventory control and shall include:
    1. one item exceeding $300.00; or
    2. several of the same items whose total costs exceeds $300.00.
11. It is the policy of the Society that a review of the plan for the acquisition and management of its assets and liabilities shall be conducted on an annual basis.
12. It is the policy of the Society that this annual review shall identify:
    1. the capital assets on hand;
    2. the capital assets to be acquired during the year;
    3. the debt repayments; and
    4. the funding sources for these acquisitions and repayments.
13. It is the policy of the Society that external professional expertize may be utilized as necessary in the development of the plan.
14. It is the policy of the Society that any items to be disposed of as a result of the annual review shall be documented.
15. This documentation shall be made available to interested purchasers who may compete for the purchase of the items listed.
16. It is the policy of the Society that the determination of assets to be disposed of and authorization to dispose of assets shall rest with the Executive Director/designate.
17. It is the policy of the Society that the level of risk that the Society incurs as a result of its contractual obligations shall be assessed and the appropriate liability insurance coverage obtained.
18. The Society shall enact procedures dealing with:
    1. the Inventory Control; and
    2. the disposal of assets.

source for 6.1 - 008
/1-0ADOPT/HP CAS P&P/6-0FINAN/6-1PLAN/008.DOC
/6-0FINAN/6-1PLAN/008.DOC

Approved by: Executive Director Number: 6.1 - 008.005

Date: April 30, 1998

Procedure:

1. This procedure applies to movable assets are items of property:
   1. either being in use; or
   2. being held for later use or disposal.
2. The inventory control system:
   1. contains information about all current holdings and any new items received; and
   2. provides a record of transaction connected with the transfer or disposal of assets.
3. The minimum dollar value of $300.00 is the base amount used as a guide to determine which assets are to be controlled.
4. The inventory of the Society’s assets is updated on an annual basis.
5. The financial manager has the responsibility to oversee the inventory control.
6. The financial manager will:
   1. label each movable asset with a tag number to identify the object;
   2. a description of the item will be listed with the tag number to identify the item easier:
      1. the manufacturer’s name;
      2. model and serial number;
      3. the purchase price (if the original purchase price for existing items is not available the replacement value of the item will be entered);
      4. the date of purchase of the asset;
      5. epenthesis
      6. furniture, furnishings and equipment depreciate at a minimal annual rate of twenty (20) percent, according to the Canadian Master tax Guide (CHH Canada Limited);
   3. add new assets purchased to the inventory control system as soon as it has been received; and
   4. register items donated to the Society in the inventory with the word “donated” and by whom listed along with the entry for the item (6.1 - 008.010).

source for 6.1 - 008.005
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Approved by: Executive Director Number: 6.1 - 008.010

Date: April 30, 1998

Procedure:

1. All write-offs and disposal of assets, with reason for disposal will be approved in writing by the Executive Director/designate.
2. Missing items and items presumed stolen are to be reported immediately in writing to the financial manager, and:
   1. action will be taken to discover where the items have gone, and may include a report to the police services;
   2. a waiting period of ninety (90) days for their return or location will be allowed; and
   3. following the waiting period, authority for write-off will be requested and approved;
   4. when these items are removed from the inventory list, the item will be highlighted with a note explaining the action taken along with the date and the disposal; and
   5. all documentation concerning the item and its disposal will be accessible.
3. The use of common items, audio visual equipment, VCR, TV, is to be logged, and the log will contain:
   1. item name;
   2. borrower’s name;
   3. date borrowed and expected date of return;
   4. date returned; and
   5. signature of the borrower when borrowing, and signature of the borrower when item is returned.
4. When items are to be disposed of as a result of the annual review, the documentation may be made available to interested purchasers who may compete for the purchase of the items listed.
5. Determination of assets to be disposed of will rest with the Executive Director/designate.
6. Competition for these items will be conducted in a fair and reasonable manner, and every attempt will be made to achieve a fair market value for these items.
7. Interested parties will forward their interest, in writing, to the business manager/designate.
8. If more bids than available items are received, the names of the interested parties will be drawn, with the first name drawn receiving the first opportunity to purchase the item.
9. If there are no interested parties from within the Society for available items, and if their value is greater than the cost of advertising, an advertisement may be placed in local newspapers.
10. If there are still no interested parties, the item may be discarded or donated at the discretion of the Executive Director/designate.
11. All items disposed of will be recorded in the inventory control noting:
    1. reason and method of disposal;
    2. any funds received upon disposal; and
    3. the purchaser of said asset.
12. The item will be highlighted, dated and the circumstances of the disposal will be noted and where applicable the amount received from the sale of the item.

source for 6.1 - 008.010
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/6-0FINAN/6-1PLAN/008010.DOC

Approved by: Executive Director Number: 6.1 - 010

Date: April 30, 1998

Policy:

1. It is the policy of the Society that a financial review shall occur when:
   1. the Society enters into discussion or negotiations with bargaining units; and
   2. existing programs, program development proposals, or new programs are being reviewed.
2. The Society shall enact procedures dealing with the financial review.

source for 6.1 - 010
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Approved by: Executive Director Number: 6.1 - 010.005

Date: April 30, 1998

Procedure:

1. When the Society enters into discussion or negotiations with its bargaining units, the financial manager will, when requested:
   1. be a resource to the Board of Directors’ negotiating committee;
   2. cost out any new benefits suggested by both management or the bargaining units when requested to do so;
   3. cost out any new human resource practices suggested by both management or the bargaining unit such as job sharing, four years over five, etc... when requested to do so;
   4. cost out any financial costs or savings possibilities in any suggested contract language changes when requested to do so;
   5. make recommendations to the Board of Directors, negotiation committee as to:
      1. new costs of any proposed changes to the collective agreement;
      2. cost savings, of any new proposed changes to the collective agreement;
      3. whether or not new costs can be absorbed by the Society financial budget; or
      4. suggestions for cost savings recommendations which, if accepted by the bargaining units, would allow the Society to absorb the new costs of collective agreement proposals.
2. When the Society enters into service plan discussions, the financial manager will, when requested:
   1. cost out each of the Society’s programs such as cost per child or cost per client;
   2. cost out projected expenses of any program changes;
   3. cost out projected expenses of any new proposed program;
   4. cost out projected expenses of any new resources, including human resources;
   5. cost out projected training expenses;
   6. make recommendations to the service plan committee as to:
      1. new costs of any proposed changes to current services;
      2. cost savings, of any new proposed changes to current services;
      3. costs of any proposed new resources, including human resources;
      4. cost of any proposed training;
      5. epenthesis
      6. whether or not new costs can be absorbed by the Society financial budget; or

         elision suggestions for cost savings recommendations which, if accepted, would allow the Society to absorb the new costs of the service enhancements being proposed.

3. The weight given to the financial manager’s suggestions:
   1. for discussions or negotiations with bargaining units, will be at the discretion of the Board of Directors; and
   2. for discussion or negotiation with service planning, will be at the discretion of the Executive Director.

source for 6.1 - 010.005
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/6-0FINAN/6-1PLAN/010005.DOC

Approved by: Executive Director Number: 6.0 - 002

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the Society’s financial planning, financial management, financial accountability, and contractual relationships and purchases services will ensure, wherever possible, that the Society is able to provide the services required to meet its mandate under the Child and Family Services Act and that such services reflect the principles defined in Section 1 of the Child and Family Services Act:
   1. To promote the best interests, protection and well being of children.
   2. To recognize that while parents often need help in caring for their children, that help should give support to the autonomy and integrity of the family unit and, wherever possible, be provided on the basis of mutual consent.
   3. To recognize that the least restrictive or disruptive course of action that is available and is appropriate in helping a child or family should be followed.
   4. To recognize that children’s services should be provided in a manner that respects children’s needs for continuity of care and for stable family relationships, and takes into account physical and mental developmental differences among children.
   5. To recognize that whenever possible, services to children and their families should be provided in a manner that respects cultural, religious, and regional differences.
   6. To recognize that services to Indian and Native people should be provided in a manner that recognizes their culture, heritage, traditions and the concept of extended family.
   7. To ensure, where appropriate, that children and their parents have an opportunity to be heard and represented when decisions affecting their interests are made and to be heard whenever they have concerns about the services they are receiving.
   8. To ensure that decisions affecting the interests and rights of children and their parents are made according to clear, consistent criteria and are subject to procedural safeguards.
2. It is also the policy of the Society that the Society’s finances shall endeavour to ensure that its services reflect the principles defined in the Society’s mission statement. The mission statement of the Huron-Perth Children’s Aid Society is “Working together to build a brighter future for children and families.“

source for 6.2 - 000
/1-0ADOPT/HP CAS P&P/6-0FINAN/02FINANC.DOC
/1-0ADOPT/HP CAS P&P/6-0FINAN/6-0FINAN/02FINANC.DOC
/1-0ADOPT/HP CAS P&P/6-0FINAN/6-0FINAN/02FINANCE.DOC
/6-0FINAN/02FINANC.DOC
/6-0FINAN/6-0FINAN/02FINANC.DOC
/6-0FINAN/6-0FINAN/02FINANCE.DOC

Approved by: Executive Director Number: 6.0 - 002

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the Society’s financial planning, financial management, financial accountability, and contractual relationships and purchases services will ensure, wherever possible, that the Society is able to provide the services required to meet its mandate under the Child and Family Services Act and that such services reflect the principles defined in Section 1 of the Child and Family Services Act:
   1. To promote the best interests, protection and well being of children.
   2. To recognize that while parents often need help in caring for their children, that help should give support to the autonomy and integrity of the family unit and, wherever possible, be provided on the basis of mutual consent.
   3. To recognize that the least restrictive or disruptive course of action that is available and is appropriate in helping a child or family should be followed.
   4. To recognize that children’s services should be provided in a manner that respects children’s needs for continuity of care and for stable family relationships, and takes into account physical and mental developmental differences among children.
   5. To recognize that whenever possible, services to children and their families should be provided in a manner that respects cultural, religious, and regional differences.
   6. To recognize that services to Indian and Native people should be provided in a manner that recognizes their culture, heritage, traditions and the concept of extended family.
   7. To ensure, where appropriate, that children and their parents have an opportunity to be heard and represented when decisions affecting their interests are made and to be heard whenever they have concerns about the services they are receiving.
   8. To ensure that decisions affecting the interests and rights of children and their parents are made according to clear, consistent criteria and are subject to procedural safeguards.
2. It is also the policy of the Society that the Society’s finances shall endeavour to ensure that its services reflect the principles defined in the Society’s mission statement. The mission statement of the Huron-Perth Children’s Aid Society is “Working together to build a brighter future for children and families.“

source for 6.2 - 000
/1-0ADOPT/HP CAS P&P/6-0FINAN/02FINANCE.DOC
/6-0FINAN/02FINANCE.DOC

6.0 Finance
6.1 Financial Planning

6.2 Financial Management

6.2 - 002 General Policy
6.2 - 004 Designation of Financial Officer
6.2 - 006 Accounting System Controls
6.2 - 008 Investments of Funds
6.2 - 010 Purchasing and Leasing
6.2 - 012 Borrowing
6.2 - 014 Witness Conduct Fees
6.2 - 016 Expenditure Authorization
6.2 - 018 Insurance
6.2 - 020 Financial Review
6.2 - 022 Society’s Financial Reporting System
6.2 - 022.005 Society’s Financial Reporting System
6.2 - 024 Accounting Records
6.2 - 024.005 Accounting Records
6.2 - 026 Payroll System Controls
6.2 - 026.005 Payroll System Controls
6.2 - 028 The Children’s Benefit Fund
6.2 - 028.005 The Children’s Benefit Fund
6.2 - 030 Employee Related Loans and Guarantees
6.2 - 030.005 Employee Related Loans and Guarantees
6.2 - 032 Society’s Automobiles
6.2 - 032.005 Society’s Automobiles

6.3 Financial Accountability

6.4 Contractual Relationships and Purchased Services

source for 6.2 - 000
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/1-0ADOPT/HP CAS P&P/6-0FINAN/6-2MANAG/6-2MANAGEMENT.DOC
/6-0FINAN/6-2MANAG/6-2MAN.DOC
/6-0FINAN/6-2MANAG/6-2MANAGEMENT.DOC

Approved by: Executive Director Number: 6.2 - 002

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the Society shall ensure the efficient, economic and effective use of its financial resources.
2. The Society shall enact policies and procedures addressing:
   1. the Society’s financial reporting system;
   2. the designation of a financial officer;
   3. the Society’s accounting records;
   4. the Society’s payroll system;
   5. the Society’s accounting system;
   6. the Society’s review of its finances;
   7. the Society’s investments;
   8. the management of the Society’s cars;
   9. the management of the “Children’s Benefit Fund”;
   10. the Society’s insurance coverage; and
   11. the management of the employee related loans and guarantees.

source for 6.2 - 002
/1-0ADOPT/HP CAS P&P/6-0FINAN/6-2MANAG/002.DOC
/6-0FINAN/6-2MANAG/002.DOC

Approved by: Executive Director Number: 6.2 - 004

Date: April 30, 1998

Policy:

1. It is the policy of the Society that:
   1. the Society shall designate a financial officer with the responsibility for maintaining a financial system according to the Society’s policies and procedures;
   2. the financial officer shall be fully qualified to operate and manage the financial management systems based on the size of the Society;
   3. the financial officer shall be oriented and trained appropriately to the Society’s financial management system;
   4. the system duties shall be properly divided among staff or compensating controls will be put in place where the Society’s size precludes this;
2. It is the policy of the Society that it shall have designated a financial officer and requires that:
   1. the officer shall have prior accounting experience;
   2. whenever possible, the officer shall train another individual to control and use the accounting system for a designated period each year to provide coverage during vacations and other leaves of absence.

source for 6.2 - 004
/1-0ADOPT/HP CAS P&P/6-0FINAN/6-2MANAG/004.DOC
/6-0FINAN/6-2MANAG/004.DOC

Approved by: Executive Director Number: 6.2 - 006

Date: April 30, 1998

Policy:

1. It is the policy of the Society to maintain, for the operation of the accounting system current policies and procedures for:
   1. investments;
   2. purchasing and leasing;
   3. borrowing;
   4. the “Children’s Benefit Fund”
   5. the employee related loans and guarantees;
   6. witness/conduct fees;
   7. expenditure authorization;
   8. Society automobiles; and
   9. insurance
2. The Society shall enact policies and procedures dealing with accounting system controls.

source for 6.2 - 006
/1-0ADOPT/HP CAS P&P/6-0FINAN/6-2MANAG/006.DOC
/6-0FINAN/6-2MANAG/006.DOC

Approved by: Executive Director Number: 6.2 - 008

Date: April 30, 1998

Policy:

1. It is the policy of the Society that:
   1. long term investments of more than one year shall be approved by the Finance Committee of the Board of Directors;
   2. short term investments of less than one year in Bank or Government of Canada instruments may be made with the approval of the Executive Director or manager of business and finance;
   3. all invested funds, unless otherwise specified in writing, shall be held by the Society’s bank, and , upon maturity, shall be deposited in the Society’s bank account;
   4. all interest received from the investment of operating funds shall be included as investment income on our income statement.
2. It is the policy of the Society that:
   1. authorization of investments shall rest with the Executive Director and/or his/her designate;
   2. agency controlled funds shall be invested as follows:
      1. a maximum of $200,000 in Federal Treasury Bills;
      2. a maximum of $200,000 in Provincial Treasury Bills;
      3. any other insurable investment with a chartered bank, approved trust company or approved financial institution to the maximum total investment per current C.D.I.C. guidelines.

source for 6.2 - 008
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/6-0FINAN/6-2MANAG/008.DOC

Approved by: Executive Director Number: 6.2 - 010

Date: April 30, 1998

Policy:

1. It is the policy of the Society that:
   1. for major expenditures of over $5,000.00 for any one item, the Society shall have a request for quotation, where appropriate, from at least three vendors;
   2. proposals to lease automobiles shall be by invitation to tender.
2. It is the policy of the Society that:
   1. authorization to purchase general operating supplies shall be the responsibility of the manger of business and finance/designate; and
   2. purchasing for children in care shall be made according to the Society’s policies and procedures dealing with child care (Chapter 4.0 of the Policy and Procedure Manual) and summarized in the Society’s “Foster Parent Handbook”.

source for 6.2 - 010
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/6-0FINAN/6-2MANAG/010.DOC

Approved by: Executive Director Number: 6.2 - 012

Date: April 30, 1998

Policy:

1. It is the policy of the Society that:
   1. the Society shall not transfer ownership of real property without first obtaining the consent of the Director, Ministry of Community and Social Services;
   2. the Board of Directors may, from time to time, borrow money upon the credit of the Society in such amounts and upon such terms as may be deemed necessary;
   3. the Board of Directors may hypothecate, mortgage, charge or pledge any or all of the real or personal property of the Society or both to secure any money borrowed for the purposes of the Society;
   4. the Board of Directors may:
      1. give indemnities to any director or other person who has undertaken or is about to undertake any liability on behalf of the Society, and
      2. secure such director or other person against loss by giving him a mortgage or charge upon the whole or any part of the real or personal property of the Society.

source for 6.2 - 012
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/6-0FINAN/6-2MANAG/012.DOC

Approved by: Executive Director Number: 6.2 - 014

Date: April 30, 1998

Policy:

1. It is the policy of the Society that all witness fees. conduct fees, or any other fees paid to staff for duties performed in courts as a part of their job function shall be submitted to the manager of business and finance upon receipt.

source for 6.2 - 014
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/6-0FINAN/6-2MANAG/014.DOC

Approved by: Executive Director Number: 6.2 - 016

Date: January 13, 2004

Policy:

1. It is the policy of the Society that:
   1. all service managers shall be empowered to approved union staff expense accounts;
   2. all service managers shall be empowered to approve expenses, beyond those included in (a) to a maximum of $500.00;
   3. the Finance Manager shall be empowered to approve expenses up to $1,000;
   4. the Director of Services or Director of Corporate Services shall be empowered to approve expenses up to $2,000;
   5. the Executive Director/designate shall authorize all expenditures in excess of $2,000.00.
   6. Service staff (frontline) may authorize into-care clothing, up to the maximum allowed by agency policy or practice; reimbursement of this allowance will made either by (i) submission of receipts up to the pre-determined maximum or (ii) by authority to encumber the agency at an approved vendor location up to the pre-determined maximum; the service staff shall complete and distribute necessary documentation required.
   7. Service staff (frontline) may authorize food vouchers at established and approved vendor locations(s) up to the maximum of $25.00 per occurrence; the service staff shall complete and distribute necessary documentation required.
2. It is the policy of the Society that the Executive Director:
   1. is empowered to authorize purchase of service contracts within the annual budget; and
   2. will review purchases of service contracts outside of the budget, with the Finance Committee; and
   3. will review contracts exceeding a one year term with the Finance Committee of the Board of Directors.
3. It is the policy of the Society that where the cost of a capital asset exceeds $10,000.00, three written quotations shall be obtained, where appropriate, to support the request for authorization of the expenditure.
4. It is the policy of the Society that expenditures in excess of $15,000.00 per unit, which were not anticipated in an approved budget, and are not emergency in nature, shall be reviewed with the Finance Committee of the Board of Directors.

source for 6.2 - 016
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Approved by: Executive Director Number: 6.2 - 018

Date: April 30, 1998

Policy:

1. It is the policy of the Society that:
   1. the Society shall have adequate protection from risk incurrence;
   2. all new or additional changes to services and or agreements made on behalf of the agency shall be reviewed and adequate insurance liability coverage assured.
   3. insurance coverage shall be periodically reviewed (minimum annually).

source for 6.2 - 018
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/6-0FINAN/6-2MANAG/018.DOC

Approved by: Executive Director Number: 6.2 - 020

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the appropriate managers and members of the Board of Directors shall regularly receive a financial review which:
   1. provides regular financial statements;
   2. shows the relationship of the budget to actual expenditures;
   3. shows the relationship of the Ministry’s approved budget to actual expenditures;
   4. explains variances;
   5. analyses unit costs for each service and for separable components of a service; and
   6. when requested by a funding source, separates non-mandated services from mandated services.

source for 6.2 - 020
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Approved by: Executive Director Number: 6.2 - 022

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the Society shall maintain a comprehensive management reporting system which:
   1. integrates financial and service management information;
   2. provides timely issue of clear, concise, and meaningful reports to appropriate authorities in accordance with the Ministry of Community and Social Services requirements along with an analysis as applicable as well as necessary explanation of variance;
   3. allows management to act quickly to respond to any change in financial position or service delivery trends;
   4. documents management’s efficient/effective use of the system:
      1. in the day to day decision making process; and
      2. in response to a changing financial position or trend in service delivery.
2. It is the policy of the Society that the financial reporting system shall assist management to ensure the accurate and timely flow of information through applicable board committees concerning:
   1. financial management;
   2. service management;
   3. quality control;
   4. external review (APERS, contingency funding, annual audit, etc...)
3. It is the policy of the Society that the financial reporting system shall have current and accurate information at all times.
4. The Society shall enact procedures addressing the Society’s financial reporting system.

source for 6.2 - 022
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Approved by: Executive Director Number: 6.2 - 022.005

Date: April 30, 1998

Procedure:

1. The manager of business and finance will:
   1. provide regular financial statements to the appropriate managers and to the Board of Directors;
   2. report the relationship of the budget to actual expenditures;
   3. identify variances;
   4. analyze unit costs for each service, for separable components of a service and as required by a funding source;
   5. separate non-mandated services from mandated services.
2. The manager of business and finance will ensure that the Society’s financial reports are:
   1. clear, concise, and meaningful to users; and
   2. presented on a regular basis to management and the Board of Directors.
3. The Executive Director/designate will ensure that a statistical information package is prepared containing:
   1. number and types of service cases;
   2. number of new and re-opened services cases;
   3. number of cases closed;
   4. types of case referrals;
   5. number of family and children served;
   6. number of children taken into care and number of children returned to their parents;
   7. number of children placed on adoption; and
   8. any other statistical information requested by a funding source and/or management through the Executive Director.
4. The Executive Director/designate will also ensure the distribution of this statistical report to:
   1. the managers; and
   2. the Board of Directors.
5. The Society will use the financial and statistical reports to:
   1. bring together information from these components on a timely basis;
   2. provide an integrated analysis of the services provided and the resources utilized; and
   3. service delivery trends and significant changes in financial position are highlighted.
6. This information will be presented to the Board of Directors and the Society as a whole as part of:
   1. the annual service plan; and
   2. the progress reports on the implementation of the service plan.

source for 6.2 - 022.005
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Approved by: Executive Director Number: 6.2 - 024

Date: April 30, 1998

Policy:

1. It is the policy of the Society that:
   1. the Society shall maintain proper accounting controls, records, and documentation concerning the financial system including:
      1. billings;
      2. cash;
      3. accounts receivable;
      4. accounts payable;
      5. and the arrangement of short term credit in accordance with the law and generally accepted accounting principles;
   2. the Society’s accounting records shall be kept current.
2. The Society shall enact procedures addressing the Society’s accounting records and control.

source for 6.2 - 024
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Approved by: Executive Director Number: 6.2 - 024.005

Date: April 30, 1998

Procedure:

1. Cash Receipts:
   1. all monies shall be received by the bookkeeping staff;
   2. any negotiable instrument requiring endorsement will be stamped "For Deposit Only" to the Account of the Huron - Perth Children’s Aid Society;
   3. pre-numbered receipts shall be issued for all monies received by the Society;
   4. donations received by the Society are entered into the Children’s Benefit Fund receipt book;
   5. deposits shall be made by the Manager of Business and Finance or his/her designate upon receipt or as soon as possible.
2. Accounts Payable:
   1. all invoices shall be stamped with the date of receipt; (6.1 - 016)
   2. anyone of the following may approve invoices for payment by initialing the invoice:
      1. Executive Director;
      2. manager of business and finance; or
      3. manager;
   3. cheques shall be issued according to the computerized sequential numbering system; and
   4. all canceled cheques shall be filed in order of the cheque number;
3. For ongoing disbursements:
   1. coded vouchers will be submitted to the Executive Director each Wednesday for approval of payment;
   2. the Executive Director will approve payment and return vouchers by the following Friday;
   3. cheques will be generated the following Monday and Tuesday;
   4. cheques will be forwarded to the Executive Director for signature on Wednesday; and
   5. cheques will be returned for mailing the next day (Thursday).

   elision Foster Parent Payments:

   1. foster parents shall be reimbursed on a monthly basis for boarding per diems and other expenses;
   2. the number of days in the foster home is determined by:
      1. the “Child Data Forms” which the worker completes; or
      2. the “Information Change Forms” which the worker also completes;
      3. if these forms were not accurate, or were filed late, the foster parent either was not paid or was over paid, and the social worker responsible will retrieve any over payment.
   3. cheques shall generally be issued within ten working days of the end of the calendar month;
4. Accounts Receivable:
   1. accounts receivable invoices shall generally be mailed out within ten working days of the end of the calendar month;
   2. a sub-ledger for each account receivable shall be maintained;
   3. any requests to write off an account receivable shall be approved by the Executive Director.
5. Payroll:
   1. payroll input will be processed by the business office every second Wednesday afternoon;
   2. input is submitted to the Canadian Imperial Bank of Commerce - Payroll Services, the next day (Thursday);
   3. payroll records are returned on the following Monday for confirmation by the business office; and
   4. payroll is distributed on the following Wednesday.
6. General Ledger:
   1. the General Ledger shall be kept current;
   2. the bank reconciliation shall generally be completed monthly and before the next scheduled meeting of the Finance Committee.

   elision Petty Cash

   1. petty cash will contain the amount of $100.00 dollars.
   2. petty cash expenses will be reimbursed upon the production of a dated receipt signed by the presenter to the manager of business and finance;
   3. if petty cash is needed by a staff member before the item is purchased and a receipt is not available:
      1. a requisition for funds is completed for the approximate value of the item by the staff member and authorized by his/her manager;
      2. once the item is purchased, the receipt must be submitted; and;
      3. the receipt is then attached to the requisition for funds;
   4. petty cash funds are reconciled on a regular basis by the manager of business and finance
   5. the petty cash established for group work (service):
      1. will include receipts for all purchases made by individual(s) responsible for that fund; and
      2. these funds will be reconciled by the manager of business and finance and the individual(s) responsible for that fund upon completion of the group.

source for 6.2 - 024.005
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Approved by: Executive Director Number: 6.2 - 026

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the Society shall maintain proper accounting controls, records, and documentation concerning the payroll function in accordance with:
   1. the law;
   2. the current collective agreement; and
   3. generally accepted accounting principles.
2. The Society shall enact procedures dealing with payroll system controls.

source for 6.2 - 026
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Approved by: Executive Director Number: 6.2 - 026.005

Date: April 30, 1998

Procedure:

1. The manager of business and finance will process payroll according to the following:
   1. written authorization will be required for:
      1. new persons hired;
      2. persons terminated;
      3. rates of pay;
      4. deductions; and
      5. effective date;
   2. remittance requirements for statutory deductions (CPP, UIC, income tax and health tax) and for voluntary deductions such as WCB will be satisfied;
   3. review of the worker’s attendance record; and
   4. review and approval of the Executive Director of the payroll expenditures;
2. The manger of business and finance will process payroll:
   1. on a bi-weekly basis;
   2. every second Thursday; and
   3. shall be for the two week period ending on that day; and payment will be made the following Wednesday; and
   4. by direct deposit.
3. The manager of business and finance will complete a monthly reconciliation of the payroll accounts in the general ledger.

source for 6.2 - 026.005
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Approved by: Executive Director Number: 6.2 - 028

Date: April 30, 1998

Policy:

1. It is the policy of the Society that:
   1. the intent of monies from the “Children's Benefit Fund” shall:
      1. directly benefit a child or family;
      2. not be used to supplement the central administrative costs of the Society;
      3. only be used when all other sources of assistance have been exhausted.
   2. that consideration for projects and needs that indirectly benefits children and families will be made by formal proposals to the Finance Committee.
2. It is the policy of the Society that donations shall be received by the “Children’s Benefit Fund” when this fund most closely represents the wishes of the donor.
3. It is the policy of the Society that the Children’s Benefit Fund” shall be administered according to the law and to generally accepted
4. The Society shall enact procedures dealing with the “Children’s Benefit Fund”.

source for 6.2 - 028
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/6-0FINAN/6-2MANAG/028.DOC

Approved by: Executive Director Number: 6.2 - 028.005

Date: April 30, 1998

Procedure:

1. The use of monies from the “Children’s' Benefit Fund” will be governed by the following guidelines:
   1. requests for assistance from the “Children’s' Benefit Fund” will be considered so long as the request will directly benefit a child or family;
   2. with the exception of the summer camp program and the Christmas Bureau program, each request will be in writing, setting out the amount requested, for the purpose of the project and any other pertinent information;
   3. these funds shall not be used to supplement the central administrative costs of the Society or to offset an operating deficit;
   4. with the exception of the summer camp program and the Christmas Bureau program, requests less than $500 may be approved by the Executive Director/designate, or may be deferred to the Finance Committee of the Board of Directors at the discretion of the Executive Director;
   5. requests of over $500 may be approved by the Finance Committee of the Board of Directors;
   6. if the request involves some urgency:
      1. the Executive Director or his/her designate and the Chair of the Finance Committee of the Board of Directors may approve the request; and
      2. the item shall appear on the agenda of the next Finance Committee meeting.
2. The activities of the fund will be accounted for on the financial statements of the Society.
3. The activities of the “Children’s' Benefit Fund” will be provided to the Board of Directors in April of each year.

source for 6.2 - 028.005
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Approved by: Executive Director Number: 6.2 - 030

Date: April 30, 1998

Policy:

1. It is the policy of the Society that:
   1. employees may purchase Canada Savings Bonds (CSBs) through the Society's payroll deduction plan.
   2. the purchase of CSBs shall be administered by the Society with minimal risk to the Society.
2. It is the policy of the Society that:
   1. the Board of Directors may give consideration to formal proposals for employee related loans/guarantees (other than CSBs);
   2. any loan/guarantee proposals must include:
      1. terms of repayment of loan;
      2. evidence of security for loan; and
      3. relative rate of interest to be applied.

source for 6.2 - 030
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Approved by: Executive Director Number: 6.2 - 030.005

Date: April 30, 1998

Procedure:

1. Only permanent full time or part time employees are eligible to participate in:
   1. the purchase of Canada Savings Bonds through payroll deductions;
      1. participation in payroll deduction purchase of Canada Savings Bonds is at the discretion of the Executive Director;
      2. the Society may opt not to offer this program in any given year;
      3. voluntary cancellations will be accepted upon the approval of the Executive Director;
      4. other cancellations, due to termination, layoff, etc. will be processed in the manner set out by the Bank of Canada;
      5. each employee, upon receipt of his/her bond, shall sign that he/she has received it;
      6. questions about the program shall be directed to the manager of business and finance; and
      7. the rules and guidelines set out by the Bank of Canada shall be followed.
   2. in employee related loans/guarantees:
      1. participation in employees related loans/guarantees is at the discretion of the Executive Director;
      2. the Society may opt not to offer this program in any given year;
      3. formal proposals need to be prepared and forwarded to the Executive Director/designate;
      4. the proposal must include:
         • terms of repayment of the loan;
         • evidence of security for the loan; and
         • relative rate of interest to be applied.

source for 6.2 - 030.005
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Approved by: Executive Director Number: 6.2 - 032

Date: December 1, 2007

Policy:

It is the policy of the agency to review transportation requirements to ascertain requirements, benefits and efficiency of providing fleet vehicles. Acquisition of a vehicle will be performed in accordance with agency procurement policy and in keeping with the criteria as set by Management Board Secretariat.

Use of agency owned, leased or rented vehicles will be exclusively for society business and not for personal or other purposes (see also Policy…Fleet Management - Executive Vehicle Use). Only qualified drivers (including staff, foster parents and volunteers) may operate agency owned, leased or rented vehicles. Any operator of the agency vehicle must hold a valid driver’s license and have it in their possession while operating agency-owned, leased or rented vehicles. Operators are expected to know and comply with

1. Provisions, regulations and operating guidelines of the Highway Traffic act;
2. Ministry of Transport regulations for passenger safety;
3. The agency policy or guidelines related to travel, transportation and operation of a vehicle for the purposes of transporting self or passengers.

It is the policy of the agency that vehicle logs shall be maintained by the operator of the vehicle. The operator of a vehicle will notify appropriate agency personnel of damage to a vehicle, need for maintenance and theft or misuse of a fleet vehicle. Any purchase of supplies or maintenance of fleet vehicles shall clearly identify the fleet vehicle affected. The agency will maintain fleet vehicles in accordance with

1. Health & Safety concerns
2. Vehicle manufacturer maintenance guides

Smoking will not be permitted in the agency fleet vehicles.

source for 6.2 - 032
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Approved by: Executive Director Number: 6.2-032.005

Date: December 1, 2007

Procedure:

1. All staff must attempt to book one of the fleet vehicles when traveling outside a 50 kilometer radius of their assigned site. This step must precede the use of their personal vehicles
2. In a dispute, the longer drives will take precedent.
3. Staff should book the vehicles as much in advance as possible.
4. The schedule for vehicles will be maintained on-line.
5. Keys are obtained through the reception office and must be returned to the reception office when the vehicle is returned.
6. If the vehicle is returned after hours, the keys should be placed in the designated location at the reception office and not left accessible.
7. Each vehicle has a log sheet that must be completed for each trip (record mileage when leaving the office and when returning the car to the parking lot, reason for trip, your initials, date, etc.).
8. The vehicles are expected to be in the Society’s parking lot after its use each evening.
9. Workers are asked to ensure that the vehicle has at least 1/2 tank of gas when returning it to the parking lot.
10. Fuel-purchase cards are available and may be signed out at the same time as keys are obtained, and purchase credit slips must be handed into accounting each time the card is used.
11. If staff choose to take a vehicle home overnight, approval must be given by a manager.
12. Staff using the Society’s vehicle is responsible for leaving the interior in clean condition. Any refuse must be cleared at the end of its use.
13. The office manager is responsible for having the vehicles serviced regularly
14. The operator of the vehicle will report any damage to the vehicle, need for maintenance, theft or misuse of a fleet vehicle.
15. All Society’s automobiles will be locked while parked.
16. Fleet vehicles shall be used for Society business only.
17. Transportation of pets is discouraged but if a child's or family's pet must be transported, the pet should be secured in a travel crate.
18. Smoking is not permitted in the Society’s automobiles.
19. Children being transported must be secured in suitable car seat devices per relevant legislation.

source for 6.2 - 032.005
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Approved by: Executive Director Number: 6.2 - 034

Date: December 1, 2007

Policy:

It is the policy of the agency that where the society acquires vehicles for Executive Staff use, the primary intent of such vehicle shall be for conducting agency business. Personal use of such vehicle will be allowed when the vehicle is not required for agency business and kept to a minimum. Use of an executive vehicle will be subject to the conditions and provisions of the Income Tax Act constituting a taxable benefit and must be reported as income to the relevant authorities. All costs and values will be maintained by the agency in relation to any taxable benefit calculation required.

Acquisition of a vehicle will be performed in accordance with agency procurement policy and in keeping with the criteria as set by Management Board Secretariat.

All executive assigned vehicles will be insured commercial with coverage for both official and personal use.

Only qualified drivers (including staff, foster parents and volunteers) may operate agency owned, leased or rented vehicles. Any operator of the agency vehicle must hold a valid driver’s license and have it in their possession while operating agency-owned, leased or rented vehicles. Operators are expected to know and comply with

1. Provisions, regulations and operating guidelines of the Highway Traffic act;
2. Ministry of Transport regulations for passenger safety;
3. The agency policy or guidelines related to travel, transportation and operation of a vehicle for the purposes of transporting self or passengers.

It is the policy of the agency that vehicle logs shall be maintained by the operator of the vehicle. The operator of a vehicle will notify appropriate agency personnel of damage to a vehicle, need for maintenance and theft or misuse of a fleet vehicle. Any purchase of supplies or maintenance of fleet vehicles shall clearly identify the fleet vehicle affected. The agency will maintain fleet vehicles in accordance with

1. Health & Safety concerns
2. Vehicle manufacturer maintenance guides

Smoking will not be permitted in the agency fleet vehicles.

source for 6.2 - 034
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6.0 Finance
6.1 Financial Planning
6.2 Financial Management

6.3 Financial Accountability

6.3 - 002 General
6.3 - 004 Role of the Board of Directors
6.3 - 006 Signing Authority
6.3 - 008 Annual Audit and Audited Financial Statements
6.3 - 010 Registered Charitable Organization
6.3 - 012 Statutory Reporting Requirements
6.3 - 014 Role of the Treasurer
6.3 - 014.005 Role of the Treasurer

6.4 Contractual Relationships and Purchased Services

source for 6.3 - 000
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/6-0FINAN/6-3ACCOU/6-3ACCOU.DOC
/6-0FINAN/6-3ACCOU/6-3ACCOUTABILITY.DOC

Approved by: Executive Director Number: 6.3 - 002

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the Society shall be accountable to its community and its funders for prudent fiscal management.
2. The Society shall enact policies and procedures addressing the Society’s fiscal accountability.

source for 6.3 - 002
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/6-0FINAN/6-3ACCOU/002.DOC

Approved by: Executive Director Number: 6.3 - 004

Date: April 30, 1998

Policy:

1. It is the policy of the Society that:
   1. the Board of Directors shall:
      1. review and approve annual operating and capital budgets;
      2. monitor operating results with respect to budget at least quarterly
      3. review and approve all major revisions to the budget made during the fiscal year in keeping with board policy;
   2. the Board of Directors shall ensure that:
      1. the Society has appropriate finance policies that conform to legal requirements of the Ministry of Community and Social Services; and
      2. generally accepted accounting principles.

source for 6.3 - 004
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Approved by: Executive Director Number: 6.3 - 006

Date: February, 2002

Policy:

1. It is the policy of the Society that the Board of Directors shall be responsible for the determination of which officers have signing authority by passing a motion from the Board.
2. It is the policy of the Society that there shall be two signatures on every cheque. Further, it is the policy if the Society that one of those signatures may be mechanical when the second of those signatures is original.
3. It is the policy of the Society that the banking resolution shall be duly processed following the appointment of new officers of the Board

source for 6.3 - 006
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/6-0FINAN/6-3ACCOU/006.DOC

Approved by: Executive Director Number: 6.3 - 008

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the Society’s financial operations shall be audited on an annual basis by a licensed chartered accountant.
2. It is the policy of the Society that the auditor shall be appointed at the Society’s annual meeting.
3. It is the policy of the Society that in fulfilling its professional obligations, the audit considers Ministry of Community and Social Services financial policy directives.
4. It is the policy of the Society that the Board of Directors shall delegate the responsibility of receiving and reviewing the auditor’s report to a Committee of the Board.
5. It is the policy of the Society that the audited financial statements shall:
   1. be reviewed by the Board of Directors; and
   2. submitted to the annual meeting for approval.
6. It is the policy of the Society that the summary financial information included in the annual report shall accurately reflect the information provided in the audited financial statements.
7. It is the policy of the Society that the audited financial statements shall be made available to the general public.
8. It is the policy of the Society that the Board Audit Committee shall:
   1. review the auditor’s management letter, if one is submitted; and
   2. monitors the implementation of the accepted recommendations.

source for 6.3 - 008
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/1-0ADOPT/HP CAS P&P/6-0FINAN/6-3ACCOU/008.DOC
/6-0FINAN/6-0FINAN/6-3ACCOU/008.DOC
/6-0FINAN/6-3ACCOU/008.DOC

Approved by: Executive Director Number: 6.3 - 010

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the Society’s shall:
   1. maintain its status as a registered charitable organization; and
   2. shall fulfill reporting requirements of:
      1. Revenue Canada;
      2. Charities Accounting Act; and
      3. Corporation Act.
2. It is the policy of the Society that the Society’s registered Charity Information Returns shall:
   1. adhere to all reporting requirements
   2. be complete, accurate, and prepared according to instructions; and
   3. are filed within prescribed time period.

source for 6.3 - 010
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Approved by: Executive Director Number: 6.3 - 012

Date: April 30, 1998

Policy:

1. It is the policy of the Society that the Society’s shall fulfill all statutory reporting requirements including those pertaining to:
   1. the Corporations Act;
   2. the Charities Accounting Act;
   3. the Employer Health Tax Act;
   4. the Ontario Municipal Employees Retirement System (OMERS) Act; and
   5. Revenue Canada.

source for 6.3 - 012
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Approved by: Executive Director Number: 6.3 - 014

Date: April 30, 1998

Policy:

1. It is the policy of the Society that:
   1. an official of the board of directors shall act as treasurer; and
   2. shall be responsible for ensuring the reporting to the board on financial matters.
2. It is the policy of the Society that the treasurer shall monitor operating results with respect to budget on a regular basis.
3. The Society shall enact procedures addressing the role of the treasurer.

source for 6.3 - 014
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Approved by: Executive Director Number: 6.3 - 014.005

Date: April 30, 1998

Procedure:

1. The Society’s treasurer will:
   1. ensure regular reports to the board on financial matters; and
   2. will chair the Finance Committee;
2. The appointment of the treasurer will occur at each annual meeting.

source for 6.3 - 014.005
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6.0 Finance
6.1 Financial Planning
6.2 Financial Management
6.3 Financial Accountability

6.4 Contractual Relationships and Purchased Services

6.4 - 002 General Policy
6.4 - 004 Preferential Treatment - Policy
6.4 - 006 Use of Society Space by Other Organizations - Policy
6.4 - 006.005 Use of Society Space by Other Organizations - Procedure
6.4 - 008 Purchasing Goods - Policy
6.4 - 008.005 Purchasing Goods - Procedure
6.4 - 010 Purchases of Services - Policy
6.4 - 010.005 Purchases of Services - Procedure
6.4 - 012 Risk Management - Policy

source for 6.4 - 000
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/1-0ADOPT/HP CAS P&P/6-0FINAN/6-4CONTR/6-4CONTR.DOC
/1-0ADOPT/HP CAS P&P/6-0FINAN/6-4CONTR/6-4CONTRACTUAL.DOC
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/6-0FINAN/6-0FINAN/6-4CONTR/6-4CONTRACTUAL.DOC
/6-0FINAN/6-4CONTR/6-4CONTR.DOC
/6-0FINAN/6-4CONTR/6-4CONTRACTUAL.DOC

Approved by: Executive Director Number: 6.4 - 002

Date: November 1, 2002

Policy:

1. It is the policy of the Society that the Society shall negotiate agreements and fulfil its contractual obligations according to:
   1. the law;
   2. the Ministry of Community and Social Services requirements; and
   3. sound management principles.
2. The Society shall enact policies and procedures dealing with contractual relationships and purchased services.

source for 6.4 - 002
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/6-0FINAN/6-4CONTR/002.DOC

Approved by: Executive Director Number: 6.4 - 004

Date: November 1, 2002

Policy:

1. It is the policy of the Society that preferential treatment shall not be given to members of the Board of Directors, personnel or consultants in application for or receipt of Society services.
2. It is the policy of the Society that individuals associated with the Society, who require the services of the Society, shall be treated without prejudice and in accordance with policies and procedures governing all clientele.
3. It is the policy of the Society that the Society prohibits accepting payment or other consideration from another service provider for referring applicants or clients.
4. It is the policy of the Society that it shall not pay another service provider when referring applicants or clients, and having that referral accepted.

source for 6.4 - 004
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/6-0FINAN/6-0FINAN/6-4CONTR/004.DOC
/6-0FINAN/6-4CONTR/004.DOC

Approved by: Executive Director Number: 6.4 - 006

Date: November 1, 2002

Policy:

1. It is the policy of the Society that the Society may rent or otherwise allow others to use Society facilities.
2. It is the policy of the Society that it shall be the responsibility of the Executive Director to ensure that such use does not interfere with nor contradict the work of the Society.
3. It is the policy of the Society that the Society shall:
   1. seek legal and insurance advice on the extent of the Society’s liability for actions it takes or actions taken by those using the facilities; and
   2. shall obtain any needed additional protection as required.
4. It is the policy of the Society that the Society shall require parties using its facilities to maintain any necessary individual or additional insurance coverage as required.
5. It is the policy of the Society that contacts with others renting or otherwise using Society space shall outline the obligations of the user to maintain facilities and supplies in a manner which does not present a hazard to clients nor increase liability to the Society.
6. The Society shall enact procedures dealing with the use of Society space by other organizations.

source for 6.4 - 006
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/6-0FINAN/6-4CONTR/006.DOC

Approved by: Executive Director Number: 6.4 - 006.005

Date: November 1, 2002

Procedure:

1. The manager of business and finance will ensure that liability and property insurance protects the Society from any litigation as a result of another organizations using Society premise.
2. The manager of business and finance will develop a contract with other organizations leasing or renting Society premises ensuring that adequate insurance coverage is maintained by the Society as well as by the other organization using the premises.
3. When organizations lease or rent Society space, a written request will be sent to the Executive Director, and:
   1. the Executive Director will decide as to the appropriateness of the organization requesting space;
   2. if the decision is positive, the Executive Director will, in consultation with the manager of business and finance, develop a contract which:
      1. includes areas of liability by both parties;
      2. ensures that both parties are adequately insured.
   3. the contract will be signed by the Executive Director of the Society and the Executive Director of the organization requesting space;
   4. contracts related to the lease or rent of space in the Society by other organizations will be reviewed yearly; and
   5. should the arrangements for space exceed one year in duration, a new contract will be developed which will review all insurance needs by either organization.

source for 6.4 - 006.005
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/6-0FINAN/6-0FINAN/6-4CONTR/006005.DOC
/6-0FINAN/6-4CONTR/006005.DOC

Approved by: Executive Director Number: 6.4 - 008

Date: November 1, 2002

Policy:

1. It is the policy of the Society that the purchasing of goods and services be governed by:
   1. appropriate policies and procedures;
   2. guidelines for tendering which provide for:
      1. timely review; and
      2. financial approval in advance.
2. It is the policy of the Society that if a deficit is forecasted for an expense classification in a program budget, the situation shall be reviewed by the Executive Director before any additional expenses are incurred.
3. The Society shall enact procedures dealing with
   1. the purchasing of goods and services;
   2. the purchasing of professional services.

source for 6.4 - 008
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Approved by: Executive Director Number: 6.4-008

Date: December 1, 2007

Policy:

It is the Policy of the agency that procurement principles shall govern the planning, acquisition and management of the acquisition of goods, services, consulting services and the use of agency credit cards.

It is the Policy of the agency that all procurement activity shall be conducted in an open and transparent manner and that said activity shall be conducted in a competitive manner that achieves the best value accorded to resources available. It is the intent that said procurement activity promotes fair dealings and equitable relationships with vendors in the most efficient, economical and expeditious manner.

All procurement activity shall adhere to established guides to expenditures, be conscious of established approval limitations and be fully documented. Any exception to this policy or related guide must be documented and approved by the Executive Director or designate.

source for 6.4 - 008
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Approved by: Executive Director Number: 6.4 - 008.005

Date: November 1, 2002

Procedure:

1. Quality goods and services will be purchased in the most economic means.
2. No contract or purchase shall be divided to avoid or circumvent the requirements of the Society’s policy.
3. The Board of Directors has ultimate responsibility for all purchases entered into by the Society. The Board delegates this responsibility to the Executive Director, through the approval of the annual estimates or by specific resolution.
4. The Executive Director is responsible for approval of all purchases within the approved budget.
5. The Executive Director is authorized to make purchases to the amount of $10,000 without tender in the terms and conditions, as the Director deems advisable.
6. The Executive Director/designate and at least one manager will open and initial all tenders.
7. A general exception to this procedure is the purchase of residential care from external resources:
   1. in these situations the Executive Director/designate is authorized to purchase services within the parameters of the approved boarding rate budget; and
   2. any over-expenditure in this budget account is brought to the Finance Committee for review.
8. The manager of business and finance may maintain records of vendors supplying goods and services that have continued to present problems and the return of goods, number of service calls etc. are included in the records.
9. This procedure is not intended to encompass the purchase of real property.

source for 6.4 - 008.005
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Approved by: Executive Director Number: 6.4-008.005

Date: December 1, 2007

Procedure:

1. The guiding principle of any procurement procedure activity is to ensure that the resultant action has complied to the principles of transparency (complete with documentation), efficiency and economy and promotes fair dealing and equitable relationships with vendors that also meets specific needs of the agency. Documentation should justify for purchase and identify the procedure followed.
2. The budget of the agency as a whole is approved on an annual basis by the Board of Directors. This procedure will set out the requirements to expend these allocated funds. Planning is imperative to the operations of the agency and this principle extends to procurement of goods as identified and included in the agency Business Plan.
3. These procedures will apply to all procurement of goods, services, consulting services and the use of agency credit cards.
4. Existing contracts and agreements will be deemed to “grandfathered” until the terms of the contracts expire.
5. The following table indicates the steps and authorization levels required by procurement activity …

   Expenditure Limit	Steps Required	Minimum Approval Authorization
   $25	Food Voucher issued to eligible client/family; Limit of $50 per month allowed to any individual client/family; Requires signature and date of authority.	Protection and Non-Protection workers
   Up to $750	Case needs; Prior approval required; Prior Verbal Confirmation of cost required; Requires use of prescribed form Resource Parent Expense claim Staff Mileage and Expense claim Volunteer Mileage and Expense claim Requisition of Funds Agency Voucher Requires signature and date of authority.	Program Managers, Mid-Managers
   $751 to $5,000	Minimum of one verbal quotes required however, written quote preferred; Documentation using prescribed form; Prior Approval required; Requires signature and date of Authority; Exception… Invoices no greater than $5,000 related to facility utilities may be authorized by the Director of Corporate Services.	$751 to $3,500 - Director of Service, Corporate, Human Resource $3,501 to $5,000 - Executive Director
   $5,001 to $25,000	Minimum of 3 documented written or verbal quotes; Vendor of Record may be selected; Documented using prescribed form; Prior approval required; Requires signature and date of authority; Utilize open and transparent medium to facilitate quotations such as website.	Executive Director
   $25,001 to $100,000	Minimum of 3 documented written quotes; Vendor of Record may be selected; Documented using prescribed form; Prior approval required; Requires signature and date of authority; Utilize open and transparent medium to facilitate quotations such as website.	Executive Director
   $100,001 and above	Use of RFP (Request for Proposal) or RFQ (request for Quotation) or RFT (Request for Tender) as deemed appropriate; Documented using prescribed form; Prior approval required. Requires signature and date of authority; Utilize open and transparent medium to facilitate quotations such as website.	Executive Director

   The level of approval authorization for commitments as presented above will be determined by the aggregate total of all payments related to the commitment over the term of the commitment or within a fiscal period.

   Established guides for expenditure reimbursement (such as the guide to Resource reimbursement) may be exempt from this procedure; however, any procurement activity associated with these exemptions shall engage the general principles of procurement as prescribed in agency policy and procedure.

6. Procedures outlined in Item 5 above are exempt to the procurement of services provided by licensed professionals as follows …
   1. Medical Doctors
   2. Dentists
   3. Nurses
   4. Pharmacists
   5. Veterinarians
   6. Engineers
   7. Land Surveyors
   8. Architects
   9. Designated Accounting Professionals
   10. Lawyers and Notaries
   1. Services from Psychologists
   2. Procurement from philanthropic institutions, prison labour or persons with disabilities
   3. Procurement made pursuant to an agreement or policy concerning Aboriginal Peoples
   4. Procurement of goods related to cultural or artistic fields as well as computer software for educational purposes
   5. Procurement of services from Outside Paid Institutions (OPI’s) for children in the care of the agency.
   While these categories of procurement activity may be exempt of the requirement of item 4, controls of acquisition of these services must be enabled and ensure
   1. Clearly documented rationale for the choice of the licensed professional and why fees are commensurate with the qualifications of said professional
   2. A formal agreement is engaged with the professional detailing the conditions under which services are to be provided and paid
   3. Periodic review and evaluation of the agreement and results achieved
   4. Invoices include sufficient detail to assess appropriateness and reasonability of amounts billed.
7. Under no circumstance may a agency credit card or purchasing card be used to circumvent established agency procurement procedures. An exemption will be recognized in the area of Living and accommodation expenses while staff is participating in agency authorized/recognized off site activity. These expenditures will be in accordance with policy/procedure regarding such expenditures, however it is recognized the purchases made may exceed levels outlined in item 5. Credit Card Purchases/Statements will be reviewed and approved by the manager of the credit card assignee and all such purchases shall be documented with original receipts and/or credit card slips including a written explanation of the purchase. Any purchase not honoured by the agency shall be the responsibility of the credit card assignee.
8. Where more than one quotation has been obtained as appropriate for a specific procurement activity, and a quotation other than the quotation with the lowest cost is recommended or accepted, approval of this quotation shall be made at a authority level above the minimum acceptable approval authority. This approval will be documented with explanation of the deviation to this procedure and be accompanied by copies of all quotations
9. In the event that the minimum required number of quotations cannot be acquired successfully, attempts to secure the competitive quotations must be documented.
10. Board of Directors, staff and any other body deemed to have authority to procure on behalf of the agency shall abide by established policies regarding conflict of interest. Where there is the potential conflict of interest, approvals shall be made at an authority level above the minimum acceptable approval authority or at the authority level above the approval authority to whom the conflict may rest and shall be accompanied by documentation disclosing the process and promoting transparency of the process.

source for 6.4 - 008.005
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Approved by: Executive Director Number: 6.4 - 010

Date: November 1, 2002

Policy:

1. It is the policy of the Society that the Society shall purchase or arrange services only from other service providers and agencies which are in compliance with the existing standards established by licensing or regulatory authorities and, where practicable and applicable, uses an accredited service provider.
2. It is the policy of the Society that contractual obligations undertaken by the agency, be it as a provider or purchaser of services, shall be appropriately documented, including:
   1. the scope, cost and timing of the services to be provided/purchased; and
   2. the arrangements for billings and payments.
3. It is the policy of the Society that:
   1. standard contract format shall be used where appropriate:
   2. expert and legal assistance shall be used as necessary in customizing and reviewing the agreements.
4. It is the policy of the Society that the level of risk that the Society incurs as a result of its contractual obligations:
   1. shall be assessed; and
   2. the appropriate liability insurance coverage shall be obtained.
5. It is the policy of the Society that contractual obligations and other vendor relations shall be reviewed on a periodic basis to ensure:
   1. compatibility with the Society’s objectives and principles; and
   2. value and service quality.
6. The Society shall enact procedures dealing with purchasing of services.

source for 6.4 - 010
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Approved by: Executive Director Number: 6.4 - 010.005

Date: November 1, 2002

Procedure:

1. The Society may enter in to service contracts with other organizations to provide residential and/or social work services.
2. When the Society enters into a service contract with other organizations, the Society will use a standard contract format containing the following information:
   1. basic services to be provided
   2. term of the contract;
   3. general conditions; and
   4. terms of payment.
3. The manager of business and finance will:
   1. assess the level of risk that the Society will incurs as a result of its contractual obligation;
   2. advise the liability insurance carrier to review the adequacy of insurance coverage; and
   3. obtain the appropriate liability insurance coverage as required.
4. For office supplies, equipment and other consumables, the manager of business and finance has the authority to order goods in accordance with the expenditure authorization policy (6.2 - 016).
5. A requisition for funds will be completed for all requests, which will include the following information:
   1. items requested (detailed description, quantity and quality required);
   2. supplier (preferred or previous supplier);
   3. request by (name and department of person requesting the goods);
   4. supervisor’s approval; (goods will be purchased in accordance with the level of purchasing authority); and
   5. date required.
6. For the purchase of professional services, the agent of the Society requiring purchased professional services, will complete:
   1. a request for proposal document;
   2. expert and legal assistance will be used where appropriate; and
   3. the document includes the following information:
      1. basic services (a clear description of what the vendor is responsible for supplying);
      2. term of contract if applicable;
      3. general conditions (information that is pertinent to the selection process, e.g. experience with non-profit, staff complement and positions assigned to the Society, references, proof of WCB coverage and liability insurance, and timing of the service); and
      4. terms of payment.
7. The Executive Director/designate may review the estimated costs and remuneration associated with service contracts, before they are concluded.
8. The manager of business and finance reviews all contracts or agreements involving financial risks or obligations exceeding $500, before they are finalized.
9. The Executive Director approves all placements of children into outside paid resources.
10. Contractual obligations and other vendor relationships are reviewed on an annual basis in order to reassess value and service quality.

source for 6.4 - 010.005
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Approved by: Executive Director Number: 6.4 - 012

Date: November 1, 2002

Policy:

1. It is the policy of the Society that the Board of Directors shall ensure there is adequate insurance coverage pertaining to all areas that pose a potential risk to clients, staff, foster parents, volunteers, visitors and agency assets, this insurance also covers officers’ and board members’ liability.
2. It is the policy of the Society that its insurance policy shall provide protection from:
   1. general liability ($10,000,000.00);
   2. errors and omission liability ($10,000,000.00);
   3. non-owned automobile insurance ($10,000,000.00);
   4. comprehensive crime ($250,000.00)
   5. Board Members Accident:
      1. accidental death and dismemberment($50,000.00);
      2. weekly income, total disability ($300.00);
      3. weekly income, partial disability ($150.00)
   6. legal expenses being 90% of legal fees and disbursement up to a maximum of ($100,000.00) per claim and a total of $400,000.00 in respect of all claims;
3. It is the policy of the Society that the Society shall:
   1. provide information regarding personal liability to the Board and staff;
   2. make recommendations to carry independent liability insurance riders, as the situation warrants; and
   3. advise Board members that the Society will pay the premium for this coverage.
4. It is the policy of the Society that although insurance covers individuals for damages related to liability, no insurance covers for "punitive" damages which is an amount requested as a punishment to the alleged Defendants by the Plaintiff.
5. The executive director, in consultation with the manager of business and finance, and other designated staff, shall review the levels of risk incurred by the agency under contract, and will formulate a plan to be presented to the Board of Directors recommending any change necessary to protect the agency against liability.

source for 6.4 - 012
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