INFORMATION FOR PARENT ADVISORY COUNCILS

Transcription

1 INFORMATION FOR PARENT ADVISORY COUNCILS What Treasurers Should Know Margot Pritchard 23 October 2015 A guide to transactions involving the Office of the Secretary Treasurer and Parent Advisory Councils 1

2 TABLE OF CONTENTS FUND-RAISING AND CHARITABLE TAX RECEIPT INFORMATION... 3 DONATIONS FOR RAFFLES OR SILENT AUCTIONS... 5 RAFFLES... 5 GAMING GRANT FUNDING... 6 WIRELESS DEBIT/CREDIT CARD MACHINES FOR FUNDRAISING EVENTS... 7 INSURANCE... 8 SPENDING THOSE DONATIONS HELD IN TRUST... 9 TRUST FUND STATEMENTS... 9 RELEASE OF DONOR INFORMATION... 9 ACCOUNTING FOR SPECIAL-PURPOSE DONATIONS... 9 PLAYGROUNDS AND OTHER SCHOOL-BASED CAPITAL PROJECTS GST REBATES GST ON HOT LUNCHES PST REFUNDS SCHOOL DISTRICT 45 CONTRIBUTIONS TO PACS GOOD BUSINESS PRACTICES SAMPLE DONOR INFORMATION FORM SAMPLE PLAYGROUND APPLICATION CHECKLIST SAMPLE PLAYGROUND FUNDING APPLICATION FORM SAMPLE SCHOOL-BASED PROJECT APPLICATION FORM ADMINISTRATIVE PROCEDURE 110: PARENTS' ADVISORY COUNCILS.....APPENDIX A ADMINISTRATIVE PROCEDURE 520: SCHOOL GENERATED TRUST FUNDS... APPENDIX B ADMINISTRATIVE PROCEDURE 547: ALCOHOL CONSUMPTION ON SCHOOL PROPERTY AND AT SCHOOL EVENTS... APPENDIX C 2

3 WEST VANCOUVER SCHOOLS FUND-RAISING AND CHARITABLE TAX RECEIPT INFORMATION FOR PARENT ADVISORY COMMITTEES SEPTEMBER 2015 This information is meant to help PACs plan their fund-raising activities while following the guidelines that allow West Vancouver Schools to issue tax receipts for charitable donations. Please communicate your plans to the Secretary Treasurer for approval before beginning your fund-raiser in order to avoid disappointing donors whose donations do not qualify for a tax receipt. 1) Determine the purpose of the fund-raising activity. 2) Prepare the letter asking for donations, or promotional material, that you will send to potential donors and participants, explaining the purpose of the fund-raiser. 3) Send the letter or promotional material and any back-ground information to the Secretary Treasurer s office for approval. 4) Once it has been approved, each donation letter sent out should have a Donation Receipt Information Form attached to it. Please use the version of the form dated and please do not modify it in any way. (For a sample, please see Page 15.) 5) When the donation payments have been received by the PAC, those requiring tax receipts should be attached to the Donation Receipt Information Forms in the space indicated. The form with payment should be kept attached to the fund-raising letter, and forwarded to the School District Office. Cheques for tax receipts need to be made payable to School District 45, and must be for $25.00 or more. N.B. If a tax receipt is not required, please do not complete the Donation Receipt Information Form. 6) The School District office will issue tax receipts directly to the donors. The donated funds will be held in trust for each school, and will earn interest monthly based on the amounts on deposit and the current applicable interest rate. Eligibility for tax receipts is a complex issue and is subject to both Canada Revenue Agency and SD45 policies and guidelines. Donations for which a tax receipt is requested must be made at arm s length, with no strings attached. For example, we are unable to issue tax receipts for the following: 3

4 - donations that benefit only a particular student; - donations made on condition that the PAC or school then purchase from a particular supplier; - donations that constitute advertising or promotion of a business or an individual Tax receipts can be written for donations made in support of projects that the PAC has undertaken for the school, such as playground enhancement or replacement, or technology upgrades. They can also be written for use in purchasing additional classroom aids (PE equipment, Library books, many Wishlist items). These should be discussed as part of your submission to the Secretary Treasurer as mentioned in 3) above. 4

5 DONATIONS FOR RAFFLES OR SILENT AUCTIONS Sometimes a PAC is offered an item to be raffled off at a fund-raising event, or to be part of a silent auction. If the donor is requesting a tax receipt, this request must be reviewed in advance of the event by the Secretary-Treasurer. Many types of items are not always eligible for tax receipts (i.e. donations of services, hand-made items, art, one-time use of personal property, rentfree accommodation), and we wish to avoid creating misunderstandings. Please make this clear to your members who will be responsible for collecting donations for the auction. We have had a number of unfortunate situations arise in recent years because donors were promised receipts for items that, after the auction, were found to be ineligible. This has put the PAC, the school, and the school district in awkward positions. Please note that we are unable to issue receipts for auction donations that have not been approved in advance of the auction, regardless of the situation or the best intentions of those involved. If the PAC wishes to accept a donation-in-kind to include in a raffle or silent auction, and the Secretary Treasurer has found it eligible for a tax receipt, then a cheque from the PAC for the established value of the donated item, a copy of the winning ticket or completed bid sheet showing the successful bidder, and proof of the established value, must accompany the Donor Information Form when it is submitted to the School Board Office. The money will be held in the trust account for use by the PAC. RAFFLES PACs are reminded, that under the gaming commission guidelines, minors are generally not allowed to participate as a player or worker, or be present at a gaming event. This includes buying or selling raffle tickets. Please consult the gaming commission for further information. For specific raffle ticket procedures, visit the following website: 5

6 GAMING GRANT FUNDING Occasionally we receive requests for information about the gaming grant funding that is available to Parent Advisory Committees and District Parent Advisory Committees. As these committees are considered separate and distinct entities from schools and school districts under the School Act, and as neither our schools nor the District may apply for these funds, we are unable to provide assistance with the application process, the reporting requirements, or the use of the grants. For information about applying for and eligible uses of gaming grant funds, please contact the Gaming Policy and Enforcement Branch Licensing and Grants Division: Mail: PO Box 9310, Stn Prov Govt, Victoria, BC V8W 9N1 Courier: 3rd Floor, 910 Government St., Victoria, BC V8W 1X3 Telephone: (250) Web: 6

7 WIRELESS DEBIT/CREDIT CARD MACHINES FOR FUNDRAISING EVENTS Neither wireless nor manual debit/credit card machines are available through SD#45, due to changes in Payment Card Industry standards and banking regulations. 7

8 INSURANCE Prior to holding any event on a school site, PAC Treasurers should contact West Vancouver Schools Purchasing Manager, Sonya Margolles, with event details in order to confirm that the event will be covered under the District s School Protection Plan insurance (SPP). Her contact information is as follows: SMargolles@wvschools.ca Tel:

9 SPENDING THOSE DONATIONS HELD IN TRUST On large purchases, the West Vancouver Schools Purchasing Office can assist you in obtaining competitive pricing by issuing purchase orders. Please make sure when the purchase orders are being issued that it is clear they are to be charged to the trust account Invoices for purchases can be forwarded to the school board office for processing and payment through the trust account. These should also clearly indicate that they are to be charged to the trust account If the PAC needs to issue a cheque to SD45 to cover part or all of such orders, please note on the cheque that it should be deposited to When the School District issues the payments for either type of purchase, the GST rebate is calculated automatically. The amount charged to is net after the rebate. TRUST FUND STATEMENTS When trust funds are being held for your PAC by West Vancouver Schools, you will automatically receive a statement accounting for those funds in October, December, March, and June. If you wish an update at another time (maybe you have had a fund-raiser and wish to see the final results) please feel free to request one from Margot Pritchard. RELEASE OF DONOR INFORMATION From time to time we are asked for details about donations that appear on the trust fund statements. These are usually gifts that have been sent directly to the school principal or the school board office. In order to protect the privacy of donors, we are unable to provide those details. ACCOUNTING FOR SPECIAL-PURPOSE DONATIONS (DONOR-DIRECTED FUNDS) Sometimes donations are made for specific projects that PACs have planned, such as new playground equipment, upgrading the school computers, etc. When donors send in their contributions and they have specified that the money is to go to a particular project, those funds must be set aside in the trust account for that project. They will appear in a separate column on the trust fund statement. To access the money, submit the relevant invoices to the school board office for payment to the vendor. The invoices will be charged directly to the funds set aside, and will show in the expense section of that column. 9

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11 PLAYGROUNDS AND OTHER SCHOOL-BASED CAPITAL PROJECTS There is a history of co-operation between West Vancouver Schools and PACs in various types of capital projects. These have used a combination of funding methods, including Ministry of Education grants, SD45 grants, PAC gaming grants, PAC-raised donations, school-raised funds, and community contributions. PACs work closely with Principals to identify needs and how to fill them. This co-operation requires clear communication among all the parties involved. To help in the process, we use the attached documents: Playground Application Checklist (page 16), Playground Funding Application Form (page 17), and School-Based Project Application Form (page 18). 11

12 GST REBATES ON PURCHASES PAID FOR OUT OF TRUST FUNDS Rebates for GST charged on purchases paid for out of trust funds by the school district are calculated and credited to the trust accounts at the time the invoices are paid. The rebate is 100% on books. For other items, the rebate is 68%. GST REBATES ON PURCHASES PAID FOR WITH OTHER PAC FUNDS Purchases made in conjunction with the school or the facilities department, for items which are ordered through our purchasing manager, will be paid for directly by the district upon receipt of the invoice. We will notify the PAC of the net amount after the GST rebate. Please do not issue the cheques based on the purchase order total. 12

13 GST ON HOT LUNCHES The supply of hot lunches to a school is rated as an exempt supply for GST purposes under SSV III 14 of the Excise Tax Act, provided the following conditions are met: 1. The hot lunches are intended for student consumption 2. They are delivered directly to the school 3. The vendor bills the School District directly, NOT the PAC SD45 is happy to assist PACs who wish to offer a Hot Lunch program to their schools and take advantage of the GST exemption, through the Hot Lunch Purchasing Card (PCard) system. However, this assistance is limited to the management of payments for PCard transactions. It is the responsibility of each PAC s Hot Lunch Co-ordinator to ensure that the vendors prepare their invoices with SD#45 listed as the purchaser, that the invoices are correct, and that the vendors do not charge GST. Using the PCard: The PCard system is very simple. The PCard is held at the school by the principal or administrative assistant and is in the name of the principal or administrative assistant. It is SD45 property. It is restricted for use only at restaurants and caterers. The Hot Lunch Co-ordinator will determine when the payment is to be made, e.g. at time of order, on delivery, after receipt of invoice, etc. The Hot Lunch Coordinator will be given the card number and expiry date and will arrange payment with the vendor directly, whenever possible. Should the vendor require the physical card be swiped at the time of delivery, the Hot Lunch Co-ordinator will make arrangements with the PCard holder to make the payment. In the event of a problem with the card, the Hot Lunch Co-ordinator will contact Sonya Margolles at the School Board Office. (SMargolles@wvschools.ca or ) Authorized uses: The PCard is to be used only for the purchase of meals for the school s Hot Lunch Program. Any other use will result in the cancellation of the card and the loss of the 5% exemption. Payment from PAC: Every month, a copy of the statement will be ed out to the PAC Treasurer and the PAC Hot Lunch Co-ordinator. Within 5 days of being ed out, a copy of the statement, along with the original invoices and a cheque from the PAC for the balance owing shown on the statement, will be delivered to the SBO. The PAC, not the card holder, is solely responsible for the reconciliation of the statement and the payment of the balance to the SBO. Under no circumstance (other than fraudulent charges) will the SBO accept payment for less than the total balance of the statement. Fraudulent charges: If there are fraudulent charges that need to be disputed, these will be reported to Sonya by the Hot Lunch Co-ordinator/PAC. Sonya will contact the PCard issuer and co-ordinate the dispute process. Disputes with vendors: In the case of an error in terms of service or product from a vendor, the entire statement balance must still be paid to the SBO. It will be up to the Hot Lunch Co-ordinator/PAC to request that the credit or adjustment be applied to the card, as required. Vendors requiring payment by cash or cheque: Vendors who do not accept payment this way will have to be paid directly by the PAC. Such payments will not be eligible for the GST exemption. 13

14 PST REFUND INFORMATION FOR PARENT ADVISORY COMMITTEES SEPTEMBER 2015 Some purchases made with PAC-raised funds may be eligible for a refund of part or all of the PST paid. The following information is taken from the Government of BC Small Business and Revenue website: Purchases Made with PAC-Raised Funds A Parents Advisory Council (PAC), a board of education or a francophone education authority may qualify for a refund of PST paid on qualifying goods or software purchased in whole or in part with PAC-raised funds. To be eligible, the goods or software purchased must be for school or student use at the relevant school for which the PAC is established. PAC-raised funds are funds that a PAC raised directly through its fundraising activities, through cash donations made directly to the PAC, and government funding provided directly to the PAC. Contributions from a school or an education authority are not PACraised funds. A PAC must apply for the refund if the PAC, or a parent in the PAC, pays for the items. Generally, a PAC can apply for a refund once each school year. A board of education or a francophone education authority must apply for the refund if the board of education or francophone education authority pays for the items using PACraised funds. Generally, a board of education or a francophone education authority can apply for a refund twice each school year.... The next application by SD45 will be submitted in January If you wish us to apply for a refund on your behalf for purchases paid for by the school district or the school, using PAC-raised funds, please send us copies of the invoices by November 30, Please note that original invoices are no longer required. We expect to submit the second application for this school year at the end of May The deadline for invoices for that submission is April 30, Once the applications have been approved by the government, it will issue a cheque to SD45 for the total approved. Shortly after we receive the cheque, the amount owing to your PAC will be transferred into the PAC bank account. 14

15 SCHOOL DISTRICT 45 CONTRIBUTIONS TO PACS SD45 is very appreciative of the work done by its Parent Advisory Councils. In recognition of this, a contribution is made annually to each PAC to purchase paper, provide photocopying, supply coffee and tea for their meetings, etc. This contribution is automatically deposited in the PAC bank account. 15

16 GOOD BUSINESS PRACTICES TO CONSIDER Some of you may have already seen this news item about the unfortunate situation in the Saanich School District, involving the missing $40,000 in PAC funds. Without knowing the details of the case or making any assumptions, this provides a timely reminder that it is good business practice to periodically review the various safeguards in place regarding your PAC bank accounts. Since you are separate legal entities from West Vancouver Schools, we cannot compel you to follow our suggestions about signing authorities and the set-up of your financial affairs. However, we strongly encourage you to consult your bylaws, and then consider the following: 1) It is recommended that all cheques be signed by two people. This may require having more than two people authorized to sign cheques in the event that one signer is not available, or that a cheque is to be made payable to a signer. 2) Cheques should be filled in completely before being signed by both signers. Blank cheques should not be signed. 3) Cheques should have back-up, such as invoices or other documents with details about the transaction. The signers should initial the invoices when signing the cheques. The cheque number should be recorded on the invoice indicating that it has been paid. If you wish more information, please free to contact Julia, Karen, or Margot. 16

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18 Thank you for your donation. SAMPLE DONOR INFORMATION FORM A tax receipt will be issued by the West Vancouver School Board for all contributions of $25.00 or more if the following form is completed in its entirety and attached to each donation. The Canada Revenue Agency requires that the following information be listed on our tax receipts. PLEASE MAKE ALL DONATION CHEQUES PAYABLE TO: SCHOOL DISTRICT #45 (WEST VANCOUVER) Date donation received Name on Tax Receipt (First, Initial, Last) Street Address City/Province Postal Code Phone Number Amount of Donation Fund Raising Project School SD 45 OFFICE USE ONLY: BANK: GL: PLEASE STAPLE CHEQUE HERE 18

19 SAMPLE PLAYGROUND APPLICATION CHECK LIST Item # Description Assigned to Date Completed 1 Advise principal of proposal PAC 2 Complete on-line school-based project Principal intake form (Nov 01 or Feb 01 intake dates) 2 Contact SD45 Facilities Department Principal 3 Site meeting with Facilities representative Principal PAC Facilities 4 Review proposal Principal PAC Facilities 5 Select vendor Facilities 6 Approach SD45 approved vendor PAC 7 Select new playground equipment; PAC Principal 8 Create site plan showing installation of Vendor new equipment 9 Replacement of municipal playground Facilities equipment (Y/N) 10 If Yes, notify Municipality Parks & Facilities Recreation department 11 Provide quote on cost of new equipment Vendor 12 Provide proof that new equipment is Vendor CSA approved 13 Provide proof of commercial liability Vendor insurance and Worksafe BC coverage 14 Determine site preparation requirements; Facilities prepare cost estimate for PAC 15 Complete SD45 playground funding PAC - Principal application 16 Prepare application package including all PAC items from # s 11,12,13,14: submit to Secretary-Treasurer s office by 17 Apply for Municipal funding if applicable Secretary-Treasurer 18 Approve application package for SD45 Secretary-Treasurer funding assistance 19 Provide cheque to SD45 for cost of PAC playground, less any financial assistance from SD45 or Municipality 20 Order playground equipment Purchasing 21 Pay vendor invoice Accounts Payable 22 Prepare site Facilities 23 Install new equipment Vendor 24 PLAY! Students 19

20 SAMPLE PLAYGROUND FUNDING APPLICATION FORM School Name: PAC Contact Information: Name: Home Phone: Cell Phone: Work Phone: address: Cost of new playground equipment $ PST $ GST $ GST Rebate (68%) ($ ) Cost of site preparation $ Cost of soft surfacing (Labour & Materials) $ Other Costs $ Total $ Less: SD45 Playground Grant: Cash portion ($ ) Labour & Materials portion ($ ) Municipal grant ($ ) Required PAC contribution $ 20

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22 SAMPLE SCHOOL-BASED PROJECT APPLICATION FORM P.1 of 2 School Principal: School Name Project Title Description Education Initiative Project Lead- School Project Lead - DLT Project Lead - FAC Committee members General Manager of Facilities Zoning/Site Permit (y/n) Building Permit (y/n) Electrical Permit (y/n) Plumbing Permit (y/n) Geotech Survey (y/n/name) Engineer (y/n/name) Architect (y/n/name) Materials/Furniture Required FAC labour required Contractor labour required (y/n/name) Estimated Time: Planning Estimated Time: Execution Estimated Start Date Estimated Completion Date 22

23 SAMPLE SCHOOL-BASED PROJECT APPLICATION FORM P.2 of 2 Secretary-Treasurer MOE Funding District Funding School Funding PAC Funding Other Funding Estimated Total Cost District Leadership Team Priority (H,M,L) November Intake February Intake Additional Comments Approved: 23

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