The Newcastle upon Tyne Hospitals NHS Foundation Trust. Donation of Money Policy

Transcription

1 The Newcastle upon Tyne Hospitals NHS Foundation Trust Donation of Money Policy Version No.: 4.1 Effective From: 8 th January 2014 Expiry Date: 8 th January 2017 Date Ratified: 3 rd November 2014 Ratified By: Charitable Funds Committee 1 Introduction The following details the process for dealing with monetary donations to the Newcastle upon Tyne Hospitals NHS Trust and its official charities:- Newcastle upon Tyne Hospitals NHS Charity ( ) and Newcastle Healthcare Charity (Reg ). 2 Scope The policy covers all NHS employees and honorary consultant contract holders who receive monetary contributions (see below for definition) for the benefit of the Newcastle upon Tyne Hospitals NHS Foundation Trust and the procedures for recording/receipting and acknowledging such contributions. 3 Aims To ensure that a standard procedure exists for the receipt of monetary contributions (cheques/cash/postal-orders/charities-aid Foundation/Charities Trust or Stewardship cheques/vouchers) and that the contributions are receipted/processed and banked in a timely and secure manner. The procedure does NOT cover donations of a non-monetary nature (gifts of toys and other products) which are subject to health and safety review and/or the discretion of the Trust as to whether they are acceptable. All staff should be familiar with the policy even if they are not the named or delegated member of staff who is responsible for receipting/recording and banking. 4 Duties (Roles and responsibilities) The Charitable Funds Committee-Newcastle upon Tyne Hospitals NHS Charity (which is a sub-committee of the Trust Board) and the Charitable Funds (Finance) team (Regent Point) are responsible for ensuring Trust-wide compliance with the policy. Directorate Managers and Heads of Service are responsible to the Charitable Funds Sub-Committee for ensuring policy implementation. Page 1 of 11

2 Managers are responsible for ensuring policy implementation and compliance in their areas. Staff are responsible for complying with the policy. Staff should be aware that they are accepting monetary contributions in their capacity as employees of the Trust and do not have discretion to divert such contributions to charities other than those named viz. Newcastle upon Tyne Hospitals NHS Charity ( ) and Newcastle Healthcare Charity (Reg ). Additionally staff do not have invested authority to convert such contributions into tangible gifts e.g. goods or equipment for patient or staff benefit. The establishment of external bank accounts for charitable donations given to the NHS is strictly forbidden. All enquiries should be directed to the Charitable Funds (Finance) Team, Regent Point. 5 Definitions Monetary donations/contributions are gifts given free from consideration * to the Newcastle upon Tyne Hospitals NHS Foundation Trust in recognition of the care/treatment provided. Specifically excluded from this definition are Private Patient Fees; NHS Category 11 income; Sponsorship of Drug Trials or any contribution which is given in return for a service provided (or to be provided) in return for the contribution. Free from consideration implies that the contribution is given freely without any expectation of personal benefit or return for the gift. The Receipt of Charitable Donations Form is a document designed and agreed with the Charity Commission for England & Wales and contains specific reference to the grounds on which donations to the NHS are accepted. Charities Aid Foundation/Charities Trust/Stewardship Cheques : These are not actually cheques but simply pledges issued by individuals or businesses (through the Charities Aid Foundation/Charities Trust or Stewardship) and cannot be banked in the usual manner. The CAF/Charities Trust & Stewardship cheques should be forwarded to the Charitable Funds Team (Regent Point) who will arrange for the pledges to be realised. 6 Administration of Donated Money Cheques (wherever possible) should be made payable to either the Newcastle upon Tyne Hospitals NHS Charity ( ) or Newcastle Healthcare Charity (Reg ) depending on the hospital/service named as beneficiary. Donors should be encouraged to include a communication to advise of the hospital/specialty/ward/unit that is the intended beneficiary. Cheque donations not specifically made out to either charity but quoting the hospital/specialty/ward/unit can be accepted and should be appropriately receipted in accordance with the donor s wishes. Page 2 of 11

3 Any donation which fails to identify the area of support intended (hospital/ specialty/ ward/ unit) and for which no further information is obtainable will be allocated to the Newcastle upon Tyne Hospitals NHS Charity General Fund. 6.1 Money/cheques received into the Chief Executive s Office. All cheques and cash received into the Chief Executive s Office are logged and recorded on an official Receipt of Charitable Donations Form* and passed to the Cashier s for banking. An acknowledgement letter and the official Cashier s Receipt is then sent to the donor by the Chief Executive s Office. Enquiries as to the appropriate charitable code can be directed to the Charitable Funds Team (Regent Point). Receipt of Charitable Donation Books (containing 50 triplicate carbonated receipts) are obtainable from the Charitable Funds Office (Peacock Hall, Royal Victoria Infirmary). The Receipt of Charitable Donation Forms should be completed prior to presenting to the Cashier s Office. See Financial Procedure Note Model Receipts (Appendix A) for comprehensive guidance on completing the Forms. 6.2 Money/cheques received by Members of Staff or received by Wards/ Departments Each Ward/Department receiving donations requires a Receipt of Charitable Donations pad (issued from the Charitable Funds Office (Peacock Hall, Royal Victoria Infirmary).The pads should be kept in a secure location on the Ward/Department. All donations received at Ward/Departmental level or handed to individual members of staff should be passed to the nominated individual responsible for completion of the receipt of Charitable Donation Form (this could be a member of Nursing staff/ward Clerk or at Consultant level :Personal Assistant/Secretary). Each of the nominated individuals should be familiar with the Financial Procedure Note FPN Model Receipts (Appendix A). The Receipt of Charitable Donation pad together with the relevant cheque(s) /cash should be forwarded to the nearest Cashiers Office as soon as possible in order that the donation can be banked and an official acknowledgment issued by the Charitable Funds Office. Please note that donations given with the intention of providing staff with some form of personal benefit are NOT charitable donations and are not covered by this policy. Staff should be aware of the Trust s policy on individual and collective gifts, hospitality and sponsorship (Reservation of Powers to the Board & Delegation of Powers & Register of Gifts). Page 3 of 11

4 6.3 General Information- Completion of Charity Model Receipt Forms Most donations will be received via the postal system however there will be some instances where individuals present themselves on the Ward/Unit with a contribution. In these situations the donor should be directed to the nominated individual responsible for completion of the receipt of Charitable Donation Form. The Form should then be completed in accordance with Model Receipt Financial Procedure Note (Appendix A) and the second copy handed to the donor as an interim receipt. Should the nominated individual be unavailable the donor should be directed to the Cashiers Office where an official receipt will be provided Donations received by post: Ward/Unit/Department: The Receipt of Charitable Donation Form should be completed and the Donation pad, cash/cheque and a copy of any correspondence forwarded to the Cashiers Office as soon as possible thereafter. It is important that the Receipt of Charitable Donation Form contains as much information as possible concerning the donor (name/address) and circumstances of donation (fundraising event; in memory of, etc). The Receipt of Charitable Donation Form contains an area where donors are invited to Gift Aid the contribution and increase the contribution by a further 25% (at current basic tax rates). There is no further cost to the donor as the additional sum is recovered direct from HMRC by the Charitable Funds team. The Gift Aid extract contained in the Receipt of Charitable Donation Form should only be completed in instances where the donor has delivered the contribution to the Ward/Department and has indicated that they wish to Gift Aid their donation/contribution. Where cash donations are handed in to the Ward/Department the sum should be checked and verified by TWO staff members in the presence of the donor. In all instances the Receipt of Charitable Donation Form should be signed by TWO members of staff to provide independent verification of the sum received Anonymous Donations: Periodically donations may be received from donors with little or no information regarding the identity of the donor or reason for donating. In the interests of security and good governance, wherever possible the name/address of the donor should be obtained (even if a receipt/ acknowledgment is not required) however if anonymity is conditional on the gift being accepted then this should be noted on the Receipt of Charitable Donation Form. Additional care/scrutiny should be observed in Page 4 of 11

5 7 Gifts in Wills accepting cash to ensure that a valid reason is obtained for remaining anonymous. Any CASH donation offered which is in excess of 8,000 (without any information (e.g. name/address or reason for contribution) should be immediately referred to the Financial Accountant (Charitable Funds (Finance-Regent Point) for advice and guidance BEFORE accepting and receipting. All wills/correspondence received from Solicitors regarding bequests to the Newcastle upon Tyne Hospitals NHS Foundation Trust (or its associated charities-see 1.) should be immediately forwarded to the Financial Accountant (Charitable Funds (Finance- Regent Point). Staff must NOT attempt to receipt/bank legacy cheques from Executors/Solicitors nor should any form of Indemnity Form/Receipt provided by the Executors/Solicitors be signed on behalf of the Trust or its associated charities. All communications (including cheques) must be forwarded (immediately) for the attention of the Financial Accountant (Charitable Funds (Finance)-Regent Point). The Receipt of Charitable Donation Form MUST NOT be used to record any legacy cheques/payments. Any enquiries received by Ward/Department staff from patients, their families or solicitors on the subject of bequests/legacies/wills, should be referred to the Financial Accountant (Charitable Funds (Finance)-Regent Point). 8 Training Guidance or advice on the completion of the Receipt of Charitable Donation Form or any matters related to charitable funds in the NHS can be obtained from the Charitable Funds Office (Peacock Hall, RVI). 9 Equality & Diversity The Trust is committed to ensuring that it does not unlawfully discriminate against staff on any grounds. This policy has been properly assessed. 10 Monitoring compliance Standard / process / issue The Charitable Funds team will monitor on a daily basis to ensure compliance with policy. Monitoring and audit Method By Committee Frequency Reporting of information from Internal Audit. Northumbria Internal Audit & Counter Fraud Service Charitable Funds Committee Annually Page 5 of 11

6 11 Consultation and review The policy has been reviewed by the Director of Finance on behalf of the Charitable Funds Committee. 12 Implementation of the policy (including raising awareness) The Receipt of Charitable Donation Books are issued to all Wards/Departments and a copy of the Financial Procedure Note Model Receipts (Appendix A) is included (both at the time of issue and when replacing books). Further guidance, if necessary, is available from the Charitable Funds Office (Peacock Hall, RVI). Page 6 of 11

7 Appendix A NEWCASTLE HEALTHCARE CHARITY/ NEWCASTLE UPON TYNE HOSPITALS NHS CHARITY CHARITY COMMISSION MODEL RECEIPT PROCEDURE 1. The book of Charity Receipts which accompany this Procedure Note have been designed in accordance with Charity Commission guidelines and are being implemented in an effort to standardise procedures throughout the Trust. The Receipts will provide a unique record of all donations made to your area and will ultimately form a means of identifying how such contributions have been applied. Any donation received either in personally or by post at Ward or Departmental level must be recorded on a receipt of Charitable Donation Form. This does not replace the official hospital receipt issued by the Cashiers Office. Staff who receive donations from grateful patients / relatives or from various fund raising activities must record the information available on the Charity Receipt and forward, with the payment, to the Hospital Cashier as soon as possible. The Receipt also incorporates a Gift Aid Declaration, which allows the Charity to increase the value of that gift by 25% - see Note 4 for a more detailed explanation. An Acknowledgement of Receipt Form must be completed and returned to the Charitable Funds Office before the receipting procedure is implemented. The Receipt of Charitable Donations books are accountable stationery and ward staff must sign an acknowledgement of receipt form to confirm they have received the book and return the completed form to the Charitable funds Office before implementing the receipting procedure. 2. General: The pre-numbered, carbonated, Receipts have been produced in books of FIFTY. The receipts are in triplicate form as follows: Top Copy: - WHITE (which will be retained by the Cashier at the time the donation is formally receipted) 2 nd Copy:- GREEN/YELLOW (which may be handed to the donor AT THE TIME THE DONATION IS MADE. If the donor is not present at the time the donation is made (e.g. the donation has been received by post), this copy will also be retained by the Cashier. 3 rd Copy:- BLUE/PINK (which will be retained by the Ward/Department after formal receipting by the Cashier) Page 7 of 11

8 The books are specific to your area and should NOT be passed between other Wards/Departments. As accountable stationery the books need to be held in a secure area. N.B. the 2 nd & 3 rd Copies (above) will differ depending on whether the Fund is managed by Newcastle Healthcare Charity or Newcastle upon Tyne Hospitals NHS Charity. 3. Completion of the Charity Receipt: A Charity Receipt must be completed in all instances by the member of staff receiving/accepting the donation, whether by post or in person. In practice this is likely to be the Ward Sister or Nurse in Charge. The physical completion of the Charity Receipt may be delegated to a Ward Clerk providing that a senior member of staff acts as a second signatory under the Official Use section. 3. (a) Donations Received by Post: The following information should be recorded on the Receipt:- NAME and ADRESS OF DONOR * If the Donations are in memory of a deceased patient e.g. from Funeral Directors or Friends/Family of the deceased, the name of the Donor should be followed by in memory of (name of patient) EXAMPLE: A BROWN i.m.o. B BROWN (deceased) or CO-OP FUNERAL DIRECTORS i.m.o. B BROWN (deceased) HOSPITAL SUM RECEIVED SPECIALITY or WARD/DEPARTMENT for which the donation is intended (please note that this information will generally be contained within any letter or communication that accompanies the donation) If the donation is for RESEARCH purposes then the appropriate research speciality box should be ticked (if there is no box which adequately covers the intended research area please write in the specific type of research intended under OTHER) METHOD OF PAYMENT (Cash/Cheque/Credit Card * delete as appropriate) BY POST /BY HAND (delete as appropriate) DONORS SIGNATURE: For donations received by POST this should be LEFT BLANK. DATE: For donations received by POST this should be LEFT BLANK Page 8 of 11

9 GIFT AID DECLARATION: For donations received by POST this should be LEFT BLANK OFFICIAL USE: The names /designations of TWO staff members receiving the donation should be recorded and the date received at ward /department level. OFFICIAL RECEIPT REQUIRED: If the donor SPECIFICALLY asks for an official receipt the YES box should be ringed otherwise this will normally be NO. (Please note, Official receipt in this context means a receipt prepared by the Hospital Cashier) LETTER OF ACKNOWLEDGEMENT: Please indicate whether a thank you letter has been sent out by the Ward/Department as acknowledgement for the donation. OFFICIAL RECEIPT NO. & DATE: PLEASE LEAVE BLANK this information will be recorded by the Hospital Cashier at the time an official receipt is raised. 3. (b) Donations Received in Person: The above format should be followed together with the additional information below: DONORS SIGNATURE & DATE: The donor should be asked to sign and date the receipt to confirm that their proposed intentions of use have been correctly recorded and where applicable sign the GIFT AID DECLARATION (see below) 4. Gift Aid Declaration: If the donor is resident in the United Kingdom and is currently paying standard rate income tax, the donation can be increased by 25% by simply allowing the hospital charity to claim back the tax paid from the Inland Revenue (i.e. a 10 donation will ultimately be increased to 12.50). The process is very simple: By signing the declaration the Donor allows the charity to claim back from the Inland Revenue the standard rate of tax paid by him/her. The individual only pays to the charity the sum that they wish to donate the extra sum is paid by the Inland Revenue. Having signed the Gift Aid declaration, the donor is not required to take any further action. All further communication is between the charity and the Inland Revenue. If the donor is paying higher rate tax he/she may also be able to benefit by applying to the Inland Revenue to recover the difference between standard and higher rate tax. NOTE to Staff: GIFT AID is the easiest and most effective way of increasing the level of donations made to your ward/department. Whilst staff are not being asked staff to influence any decision made by an individual donor, the donor Page 9 of 11

10 should be made aware that the Gift Aid facility is available by reference to the Charity Receipt. If the donor is uncertain of the procedures or regulations and wishes to discuss the matter further please contact the Charity Fund Office on Ext A standard Gift Aid donation form is also available from the Charity Fund Office together with the basic rules of Gift Aid and how it applies to the individual. 5. General Information: (i) The Charity Receipts must be used in strict numerical order (ii) Donations must be forwarded to the Cashiers Office within TWO working days of receipt by the Ward/Department TOGETHER with any letters /communications that have accompanied the donation. (iii) Spoilt or Cancelled Receipts should not be removed from the Receipt Book by ward staff. Instead the top two copies will be removed by the Cashiers Office at the next available opportunity. (iv) The Charity Receipt book contains (on the inside of the cover) the Cost Centre details of the funds for your Ward /Department/Speciality. The Cashier will use the information to correctly code any donations made to your area. It is therefore important that the Receipt Book is taken intact to the Cashiers Office along with any donations. Individual receipts should not be removed from the Receipt Book by staff other than the Cashier. The only exception to this is in the case of a donation received in person, at which time the SECOND (GREEN/YELLOW) copy of the Receipt, may be handed to the Donor) (v) If you need to contact the Charitable Funds Office about an individual donation please quote the Official Receipt number issued by the Cashiers Office which will be shown on the retained copy of your Receipt Book. (vi) The Charitable Funds Office will issue a formal acknowledgement to the individual for any donation received. Information concerning the Gift Aid scheme will also be supplied to the individual at that time. (vii) The Charity Receipts have been designed to allow flexibility in how funds may be used. It is therefore important that staff do not make any specific reference to how an individual donation will be applied. This is simply to ensure that donations do not become frustrated (in legal terms) by being so specific or restrictive that it becomes impossible to apply the donation. (viii) An application to issue a replacement Charity Receipt Book should be made to the Charitable Funds Office, when TEN or less Receipts are left in the Receipt Book, using the form provided. This should ensure that each ward/department has sufficient Receipts to cover any future donations received. Please note that Charity Receipt Page 10 of 11

11 Books are Accountable Stationery and must be acknowledged, in writing, each time a new book is received. (ix) Completed Receipt Books (containing the third copy receipts only) will be retained at ward/departmental level as a formal record of donations received. (x) Any queries on Charity Receipts or charitable fund matters in general should be referred to: Mike Love Financial Accountant Charitable Funds Office Room 203 Cheviot Court Freeman Hospital E mail Mike.Love@nuth.nhs.uk Fax Page 11 of 11

12 PART 1 The Newcastle upon Tyne Hospitals NHS Foundation Trust Equality Analysis Form A This form must be completed and attached to any procedural document when submitted to the appropriate committee for consideration and approval. 1. Assessment Date: 3 rd Nov. 2. Name of policy / 2014 strategy / service: Donation of Money Policy (Charitable Funds) 3. Name and designation of Author: Mike Love (Financial Accountant) 4. Names & designations of those involved in the impact analysis screening process: Mike Love (Financial Accountant), Angela Dragone (Finance Director) and Trustees of Newcastle Hospitals Charities 5. Is this a: Policy Yes Strategy Service Is this: New Revised Yes Who is affected Employees Yes Service Users Wider Community 6. What are the main aims, objectives of the policy, strategy, or service and the intended outcomes? (These can be cut and pasted from your policy) Ensuring that charitable donations are identified, receipted, processed and banked in a timely and secure manner. 7. Does this policy, strategy, or service have any equality implications? Yes No N o If No, state reasons and the information used to make this decision, please refer to paragraph 2.3 of the Equality Analysis Guidance before providing reasons: All staff required to complete this procedure will have the skills and ability to perform it and there are therefore no equality considerations.

13 8. Summary of evidence related to protected characteristics Protected Characteristic Race / Ethnic origin (including gypsies and travellers) Sex (male/ female) Religion and Belief Sexual orientation including lesbian, gay and bisexual people Age Disability learning difficulties, physical disability, sensory impairment and mental health. Consider the needs of carers in this section Gender Re-assignment Marriage and Civil Partnership Maternity / Pregnancy Evidence, i.e. What evidence do you have that the Trust is meeting the needs of people in various protected Groups Does evidence/engagement highlight areas of direct or indirect discrimination? If yes describe steps to be taken to address (by whom, completion date and review date) Does the evidence highlight any areas to advance opportunities or foster good relations. If yes what steps will be taken? (by whom, completion date and review date) 9. Are there any gaps in the evidence outlined above? If yes how will these be rectified? No 10. Engagement has taken place with people who have protected characteristics and will continue through the Equality Delivery System and the Equality Diversity and Human Rights Group. Please note you may require further engagement in respect of any significant changes to policies, new developments and or changes to service delivery. In such circumstances please contact the Equality and Diversity Lead or the Involvement and Equalities Officer. Do you require further engagement? Yes No No 11. Could the policy, strategy or service have a negative impact on human rights? (E.g. the right to respect for private and family life, the right to a fair hearing and the right to education? No

14 PART 2 Name: Mike Love Date of completion: 6 th January 2015 (If any reader of this procedural document identifies a potential discriminatory impact that has not been identified, please refer to the Policy Author identified above, together with any suggestions for action required to avoid/reduce the impact.)