charitable funds policy · web view– charitable expenditure must enhance, rather than simply...

.

CHARITABLE FUNDS CODE OF PROCEDURES

Version 10

Name of responsible (ratifying) committee Charity Board of Trustees

Date ratified 29 November 2018

Document Manager (job title) Financial Accountant

Date issued 31 January 2019

Review date 30 January 2020

Electronic location Management Policies

Related Procedural DocumentsTrust Standing Financial InstrumentsMedical Devices Policy

Key Words (to aid with searching) Donations, Legacies, Charitable Expenditure

Version TrackingVersion Date Ratified Brief Summary of Changes Author

10 29/11/18 Updated to reflect new Board of Trustees structure and to clarify procedures

Amanda Lipsham

Charitable Funds Code of ProceduresVersion: 10Issue Date: 31 January 2019Review Date: 30 January 2020 (unless requirements change) of 51

Working together to drive excellence in care for our patients and communities

our patients and communities

CONTENTS

QUICK REFERENCE GUIDE.................................................................................................51.0 INTRODUCTION..............................................................................................................62.0 PURPOSE........................................................................................................................63.0 SCOPE.............................................................................................................................74.0 DEFINITIONS...................................................................................................................95.0 DUTIES AND RESPONSIBILITIES..................................................................................96.0 PROCESS......................................................................................................................107.0 TRAINING.......................................................................................................................278.0 REFERENCES AND ASSOCIATED DOCUMENTATION..............................................279.0 EQUALITY IMPACT STATEMENT.................................................................................2810.0 MONITORING COMPLIANCE WITH, AND THE EFFECTIVENESS OF,

PROCEDURAL DOCUMENTS......................................................................................28APPENDIX A: Contact points..............................................................................................29APPENDIX B: Details of Structure and Registration of Funds.............................................30APPENDIX C: Internal Governing Document.......................................................................31APPENDIX D: Authorisation of Charitable Expenditure.......................................................32APPENDIX E: Charitable Fund Financial Codes..................................................................33APPENDIX F: Example of a Receipt for a Charitable Donation...........................................34APPENDIX G: Flowchart for Donations................................................................................33APPENDIX H (i): Ward/Department Donation Register........................................................34APPENDIX H (ii): Example of a completed Donation Register............................................35APPENDIX J: Application for Charitable Fund Expenditure.................................................36APPENDIX K: Fundraisers Agreement Form.......................................................................40APPENDIX L: Investment of Charitable Fund Policy............................................................43APPENDIX M: Application for the creation of a new charitable fund....................................46..............................................................................................................................................46APPENDIX N: Charitable Board of Trustees Terms of Reference.......................................47EQUALITY IMPACT SCREENING TOOL............................................................................51


QUICK REFERENCE GUIDE

For quick reference the guide below is a summary of actions required. This does not negate the need for the document author and others involved in the process to be aware of and follow the detail of this policy.

a) Only charitable donations must be paid into the charitable funds and a Receipt for a Charitable Donation must be supplied to the donor.

b) Only the Fundraising Department is authorised to deal with legacies received by the Trust.

c) There are restrictions on what constitutes charitable expenditure. There are various authorisations required depending on the level of the proposed spend.

d) Fund managers are required to submit an annual spending plan for review by the Charity Board when reserves are higher than the level deemed acceptable.


1.0 INTRODUCTION

This Code of Procedures reflects charity law and guidance issued to NHS bodies by the Charity Commissioners for England & Wales. The issue by the Charity Commissioners of the “NHS Charitable Funds Guide” sets out in some detail the legal requirements and best practice to be followed by NHS bodies.

All activities conducted by our Charities must comply with charity law and the Statement of Recommended Practice, issued by the Charity Commission.

This Code of Procedures replaces or, where appropriate, incorporates all previously issued Procedures relating to the charitable funds of the Trust. They will be continually monitored and updated as and when necessary. These Procedures should be read in conjunction with the Trust’s Standing Financial Instructions, which are available on the intranet.

Authorising Officers are required to ensure they familiarise themselves with the procedures and comply with them at all times. They must also ensure staff who deal with the day to day running of the funds are aware of the requirements contained within the procedures.

It is essential that these Procedures are followed and if any member of staff is in doubt about any matter relating to the receipt, ordering or payment of any item relating to charitable funds, then they should contact the Financial Accountant or Fundraising Administrator (See Appendix A).

2.0 PURPOSE

To provide clear guidance to staff when dealing with charitable funds, especially procedures around income and expenditure.

3.0 SCOPE

The Charity Commission

The Charity Commissioners for England & Wales is the organisation responsible for overseeing all charitable organisations. The Commission does not have power to administer charities and will not normally interfere with the trustee’s exercise of their discretion.

All NHS Charities have to be registered with the Commission. The details of Portsmouth Hospitals Charity registration and Fund purpose(s) are included in Appendix B.

Under the Charities Act, the Commission is required to :-

a) Keep a register of charitiesb) Promote the effective use of charitable resourcesc) Give charity trustees information or adviced) Change trustees of a charity where necessarye) Investigate and check abuse

Charitable Purpose

Portsmouth Hospitals Charity is set up for the relief and benefit of patients treated at Portsmouth Hospitals NHS Trust.


The purpose must be of actual benefit, and must benefit the public as a whole or a sufficient section of the public

The Charity Commission allows expenditure on staff where it clearly enhances patient care.A purpose is not charitable if it is wholly or mainly for the benefit of specific individuals.

The following are examples of appropriate expenditure:

Equipment / items to improve the patient environment and care – e.g., purchasing furniture, redecorating patient areas / rooms; refurbishment of ward and clinical areas from basic to higher specification; purchasing additional items of medical equipment above current levels; upgrading specification of existing pieces of equipment; providing amenities like newspapers, toys, etc.

Advancement of education - where it enhances staffs knowledge above and beyond required education for the staff member to carry out their duties.

Research – in considering a request to fund research from charitable funds the Trustees must be satisfied that:• It falls within the scope of the Charity• The planned research is of good quality, well managed and cost effective• The research will be used with the aim of achieving public benefit (not for the benefit of private individual or commercial organisation)And• The useful results of the research will be published in such a way that the public will benefit from the advancement of the medical science to which the research has contributed.

Hospital staff welfare - these are charitable only because their immediate non-charitable purpose of providing benefits to the employees of the Trust, is perceived as being conducive to the furtherance of the charitable purposes of the Trust i.e. relieving people who are ill. The benefits must not go beyond what a good employer would consider reasonable to provide for its staff. The Charity Commission does not give specific guidance regarding what is reasonable.

Staff salaries – charitable funds can support staff salaries where the role is not fundamental to the service (e.g. it must enhance the service). Salaries of staff directly engaged in Charity business can be fully supported.Staff salaries can be funded for fixed term appointments. Examples would include support to a project or to trial a service improvement. Where roles become substantive and part of the Trust’s core business the Charity would not cover these costs.Charitable funds must not be used to cover agency staff salaries, long term sickness or redundancy costs.

Charitable Expenditure Test

All charitable expenditure proposals must be considered against the following tests:

The public perception test – When considering using charitable funds, an individual should ask themselves:

1. Would someone who puts a pound in a collecting bucket be happy for it to be spent in this way?

2. Would you be proud to tell a donor about this expenditure and the difference it is making, or would you find yourself defending a purchase which you know should really have been met from your core budget?


The patient benefit test – All charitable expenditure must ultimately be for patient benefit. Such benefit may take the form of improvements in clinical services and outcomes, or enhanced patient experience. Where the immediate benefit of expenditure is for staff welfare or development, there should be a clear link to improved services for patients – for example through enhancing relevant staff skills or enhancing staff innovation.

The additionality test – Charitable expenditure must enhance, rather than simply maintain, NHS services. Charitable funds must not be used to provide equipment or other items without which a department could not continue to function. However, it is appropriate for charitable funds to support innovation in equipment or services which may later become a mainstream cost. It is also appropriate for charitable funds to be used for complementary services – e.g. therapeutic massage, art projects – which enhance the patient experience, but are not part of the core clinical services.

Examples of Inappropriate Expenditure

Gifts – gifts for life events such as birthdays, weddings, staff leaving or sickness are not permitted to be funded from charitable funds.

Individual benefit- a medical item, piece of equipment for the benefit of an individual patient are not permitted.

Recharge for items already purchased – all items or projects must have approved authorisation for charitable purchase before any orders are placed (this includes staff travel expenses and conference fees). Retrospective authorisation will not be accepted and consequently, the department/directorate budget will bear the cost, not the charity.

Registration, Structure and Objectives of Funds

The Trust has registered with the Charity Commission, the “Portsmouth Hospitals Charity” as an NHS Umbrella Charity.

Within the Umbrella Charity, the Trust has registered individual Special Purpose Funds. Each Fund may include several “internal” funds, which have been allocated to it. The details of these Funds, including the objectives of each one, are shown in Appendix B.

The funds are a means of earmarking monies internally within the Trust for a specific purpose and are not separately registered with the Charity Commission.The ‘Internal’ governing document is used to record the charitable Funds purpose and authorised signatories information (Appendix c)

Specific Charitable fund subjective codes and cost centres are used (which begin with 2248 - - or 2249 -. See Appendix E for further information

In the event of an infection outbreak, flu pandemic or major incident, the Trust recognises that it may not be possible to adhere to all aspects of this document. In such circumstances, staff should take advice from their manager and all possible action must be taken to maintain ongoing patient and staff safety.

‘In the event of an infection outbreak, flu pandemic or major incident, the Trust recognises that it may not be possible to adhere to all aspects of this document. In such circumstances, staff should take advice from their manager and all possible action must be taken to maintain ongoing patient and staff safety’


4.0 DEFINITIONS

Corporate Trustee - If an NHS body holds charitable funds as sole corporate trustee the board members of that body are jointly responsible for the management of those charitable funds. Members of the Charity Board are not individual trustees under charity law but act as agents on behalf of the corporate trustee.

Fund holders/managers - key staff in particular wards/departments/services who “advise” the trustee on spending the charitable funds within those work units. They have delegated authority to make spending suggestions within defined spending limits.

Reserves - the resources the charity has or can make available to spend for any or all of the charity's purposes once it has met its commitments and covered its other planned expenditure.

5.0 DUTIES AND RESPONSIBILITIES

This policy complies with Charity law and the Trust’s Statement of Financial Instruments.

All members of staff who deal with charitable funds are responsible for following this policy and must ensure they adhere to it.

The Charity Board acting as agent of the Charity Trustee are responsible for the development, management and implementation of the policy, with the assistance of the Financial Accountant and the Finance Team.

TRUSTEES – Role and function

Where an NHS body has exercised its powers to accept, hold or administer trust property or funds for exclusively charitable purposes, they will be acting as charity trustees in respect of that property or funds.

Portsmouth Hospitals NHS Trust (PHT) holds and administers charitable funds and does so as a corporate body (known as the corporate trustee).

TRUSTEES - Duties and responsibilities

The Trust is the sole corporate trustee of the Charity and the individual persons who, from time to time are responsible for the management of the corporate body, i.e. the Trust Board, are not themselves trustees of the charity. The duties, responsibilities and liabilities of trusteeship lie with the corporate body. The corporate body must act through individuals to express its will, and therefore if the corporate body commits a breach of duty as trustee, it will have done so as a result of a breach by the directors or other officers of their duties towards the corporate body.

The Trust has wide statutory powers to delegate administration of its trusts to officers, committees or sub committees. Where such powers are exercised the corporate body will remain as sole trustee and will be accountable for actions taken on its behalf. The Trust Board has appointed a Charity Board.

The Charity Board

The Charity Board oversees the charitable funds activity within the organisation. It has powers to recommend changes in the way charitable funds are invested and spent, and reviews the systems in operation. See Appendix N for the Terms of Reference.


Authorised Signatories and the Financial Accountant

For each charitable fund within the Trust, day to day responsibility must be vested with at least two members of Trust staff (Authorised Signatories). These must be staff of a reasonable level of responsibility. The Charity Commission allows delegation but only to the extent that responsibility for exchequer budgets is delegated.

An up to date record of these members of staff must be held by the Financial Accountant, who must be informed of required changes to fund signatories before a new signatory starts authorising expenditure. This should include the names, designation and sample signatures. The Financial Accountant simply verifies expenditure (see section 6.17) and is NOT an Authorising Officer.

The Standing Financial Instructions (SFI’s) set out the rules which regulate the financial arrangements within the Trust. The SFI’s apply equally to charitable funds and, therefore, must be understood and applied by the Authorising Officers. In addition, members of staff should apply normal ordering, receipting and payment for goods and services procedures to charitable fund purchases.

6.0 PROCESS

6.1 SOURCES OF FUNDS – General

Charitable funds must be kept separate from NHS Exchequer monies. Neither NHS organisations nor Exchequer funds can make donations to charitable funds.

Monies must not be accepted for the personal benefit of any individual staff member. All members of staff must account for donations and gifts in kind received. See section 6.7 “Non Cash Gifts”

Any donations or other income received is held in trust and must be paid promptly into charitable fund bank accounts, via the Fundraising Office.

6.2 SOURCES OF FUNDS - Donations

If a donor makes an intention to donate and is on the QA site (including the Cashier office) they should, in the first instance be directed to the Fundraising office, where the donation will be taken and receipt issued. If the donor is unable to do this, then the donation can be taken by the ward/department (including Cashiers Office).

Departments are issued with a supply of “Receipt for a Charitable Donation” (See Appendix F) from the Cashier Team. These receipts are CONTROLLED STATIONERY which are individually numbered and logged before distribution to departments.

Once issued by Cashiers, receipts should be kept in a safe place within departments. Cashiers must be sent any spoiled receipts. No further receipts can be issued to a department until all the numbers previously issued have been accounted for.

When a donation is received it is important to identify the area of benefit and to ensure that any condition or direction attached is noted and is able to be complied with. Non-charitable income, i.e. payment for goods or services supplied by the Trust or one of its employees must not be paid into the charitable funds. All donations are reviewed and income identified as potentially non-charitable income will be queried with the department concerned. The


income will be transferred into the departmental exchequer budget/clinical trial budget if no details are supplied upon request or the information provided shows that the income is not charitable.

Requests for new funds will be considered by the Financial Accountant. Any request to create new Funds should avoid establishing impossible, undesirable or administratively difficult objectives from any donation received.

If members of staff require advice on any problems relating to donations given or offered they should contact the Fundraising team.

Donations received by Fundraising team (in person or via external mail)

When a donation is handed into the Fundraising office by the donor, a “Receipt for a Charitable Donation” will be completed. Cash should be counted by two members of staff.

The receipt is split into its three parts, the TOP copy is issued to the donor, the second copy will be passed to the cashier team and the third copy is forwarded to the ward or department receiving the donation.The Fundraising team will log the donation on the charitable funds database and send a letter of thanks to the Donor. The cash/cheques will be passed to the cashier team with the second copy of the receipt to deposit into the charitable funds bank account.

Donations may be received in a number of different ways and the following sections outline the actions to be taken by members of staff in particular circumstances. See Appendix G

Completing Charitable Funds Receipts

All boxes on the “Receipt for a Charitable Donation” MUST be completed. The area of benefit must be included to the donor’s satisfaction.

If receiving a cash donation Both members of staff must sign the Receipt for a Charitable Donation. This information should be clear, so queries raised can be dealt with promptly.

The receipt is split into its three parts, the TOP copy is issued to the donor, the second copy will be passed to the cashier team and the third copy is forwarded to the ward or department receiving the donation.

Donations received by a Ward or Department (in person)

In the first instance, donors should be directed to the Fundraising office, but if the donor wishes to hand over a donation within the ward then it can be accepted.

If the donation is made in a sealed envelope, and the donor does not want an immediate receipt, this should all be forwarded to Fundraising team unopened.

If the donation is accepted by the ward/department then a “Receipt for a Charitable Donation” must be completed (see Appendix F).

All boxes on the “Receipt for a Charitable Donation” MUST be completed. The area of benefit must be included to the donor’s satisfaction.

Cheque Donations: Should be made payable to “Portsmouth Hospitals Charity”.Cash Donations: Must be counted and checked by two members of staff, one of whom should be the member of staff in charge. Both members of staff must sign the Receipt for a Charitable Donation. This information should be clear, so queries raised can be dealt with promptly.


The receipt should be split into its three parts, the TOP copy is issued to the donor, the second copy should be sent to the fundraising team and the third copy kept on the ward/department.

The donation should then be recorded in the Donation Register held in the ward or department (see Appendix H i & ii) and the third copy retained and filed within the dept.

For ease of tracking donations received in memory of a patient, the patient’s name should be written in the appropriate column of the Donation Register.

The donation, along with the second copy of the “Receipt” must be forwarded to the Fundraising Office within two working days.

The Fundraising team will log the donation on the charitable funds database, send a letter of thanks to the donor and pass the cash/cheques to the cashier team for deposit into the charitable funds bank account.

Donations received by a Ward or Department (by post)

When a donation is received in the post, the ‘in person’ procedure above applies, apart from the issuing of the TOP copy of the receipt. This should be kept with the second copy and sent to the fundraising team along with any covering letter from the donor, who will send this out with the letter of thanks to the donor.

Donations received by Cashiers (in person or via mail)

In the first instance, donors should be directed to the Fundraising office, but if the donor wishes to hand over the donation it can be accepted.

The Cashiers team will complete a “Receipt for a Charitable Donation”

The Top copy will be issued to the donor. The second and third copies are forwarded to the Fundraising team, with the donation, within 1 working day.

Donations received via mail will be forwarded to the Fundraising team to be processed within 1 working day. The Fundraising team will complete the receipt.

The Fundraising team will log the donation on the charitable funds database, send a letter of thanks to the donor and pass the cash/cheques to the cashier team for deposit into the charitable funds bank account.

6.3 SOURCES OF FUNDS - Other Forms of Donations

Donation Leaflet and Newsletters

Donations leaflets and ‘Charity News’ are available in the Fundraising Office, most wards, departments and throughout the Trust. The literature provides donors with information on how to donate, including a section for a gift aid declaration where applicable. See Gift Aid full conditions in section below ‘HM Revenue and Customs - Gift Aid’

Donation Envelope with Gift Aid option

Donation envelopes are available next to donation stations; these allow donors to agree to the charity claiming Gift Aid. See Gift Aid full conditions in section below ‘HM Revenue and Customs - Gift Aid’.


Online charitable giving websites (including ‘Text Donate’)

The Charity commissions a “Just Giving”, “Virgin Money” and Muchloved.com websites where donations can be made. These allow donors/fundraisers to make donations over the internet and via text. Details of the websites are provided on the donations leaflet and the Trusts external website. Online donation options can be used for sponsored events, and give access to those worldwide wishing to donate.

www.justgiving.com/porthospcfhttps://uk.virginmoneygiving.com/giving/ (Select “Portsmouth Hospitals Charity”)https://portsmouthhospch.muchloved.org/

Text donate processed via the Just Giving website: Telephone No 70070– Message should include code and value, e.g. RHUE14 £5.

Payroll giving

Under the Payroll Giving scheme, employees can authorise their employer to deduct charitable donations from their pay before calculating Pay As You Earn tax. This way, the employee automatically gets tax relief at his or her top rate of tax.

If any member of staff is interested in this method of giving they should contact the Fundraising team.

Charity Aid Foundation (CAF) Voucher

If a CAF voucher is received, it should be sent to the Fundraising Office as the voucher is not a cheque and cannot be paid into a bank account. The Fundraising team will process the voucher and arrange payment into the appropriate charitable fund.

HM Revenue and Customs - Gift Aid

The Trust is able to submit a monthly claim to HM Revenue and Customs where donors have agreed to a claim for Gift Aid. A claim can be made where the donor is a taxpayer, and provided the Donation receipt contains a Receipt no and the donor’s full postal address.

The Receipt for a Charitable Donation and the Gift Aid envelope contain an option to agree to the charity claiming gift aid, The Gift Aid Declaration can relate to a specific donation or to all donations made after the date of the declaration, provided the donor clearly informs the Trust that further donations have been made. If a donation is from a couple it is important that both parties sign the declaration.

6.4 Medical Report Income – NON-CHARITABLE INCOME

The income generated from signing medical reports, CANNOT be paid into the charitable funds. If this work is undertaken in Trust time, the income must be paid into the departmental revenue budget where the doctor is charged. If work is undertaken in the individual’s private time, the fee, which is assessable income for tax and NI purposes, must be paid to the doctor. If the doctor would like the net income to be paid into the charitable funds, this must be actioned via a personal cheque (or cash) from them. Under no circumstances should a cheque from a patient or insurance company be paid directly into a charitable fund.

If staff would like to donate fees received to the charity, they may do so. However, they are responsible for paying tax on these fees and would therefore only pay the ‘after tax’ amount to the charitable funds. Provided the charity receives the gift with the correct documentation (e.g. Gift Aid Declaration) then it can reclaim the basic rate of tax on the donation.


https://portsmouthhospch.muchloved.org/

https://uk.virginmoneygiving.com/giving/

http://www.justgiving.com/porthospcf

If fees are donated then the donor may request a restriction in purpose. However, it will be up to the Trustees to decide whether to accept the donation and, if accepted, how it is to be spent. Although the donation may be passed on to medical staff who donated it to administer (e.g. because the specified purposes is in that person’s area of responsibility) the decision on spending is the Trustee’s and not the donor’s.

If a donor were to provide a gift to a charity under a gift aid arrangement and then gain personal benefit by the way in which that gift was used, this could invalidate the gift aid arrangement.

Under current legislation, it is unwise for a charity to enter into an arrangement whereby a third party (e.g. a patient) makes a payment directly to a charity for services provided by another party (e.g. a member of staff). The payment is the taxable income of the service provider and must be declared by them to HM Revenue and Customs.

6.5 Staff approaching an outside organisation

A member of staff should not approach an outside organisation for financial/non-financial support/sponsorship to undertake charitable activities without prior approval of the Trustees. This approval may be gained by :-

contacting the Fundraising Team who will require detailed information concerning the request for support

The Fundraising Team will satisfy their selves as to the charitable nature of the request, that it fits in with the charitable objectives of the individual fund concerned or the overall charitable objectives of the Trust.

The Fundraising Team will ensure that the request for approval is placed on the next Charity Board meeting agenda, if appropriate.

6.6 Organisations approaching staff

A member of staff who is contacted by an outside organisation should refer the organisation to the Fundraising Team, who are responsible for ensuring that:

the offer is of a charitable nature that it meets the charitable objectives of the individual fund and the overall Charity that it does not impose any legal requirement on the charitable funds

The Fundraising Team will ensure that the request is placed on the next available Charity Board meeting agenda, if appropriate.

6.7 Non-Cash Gifts

Small gifts of a personal nature e.g. boxes of chocolates, bouquet of flowers, where the whole ward or department is to benefit need not necessarily be refused. However, gifts given specifically to an individual for their sole use should be politely declined. Where possible staff should encourage donors to stipulate that such gifts be given to a whole ward or department. Gift Vouchers should always be politely declined.

Gifts may be offered to a ward to be used for instance, in a raffle. In this case the Fundraising Team should be advised of any gift donated to benefit the patients or for use in a raffle/ auction to enable them to log it on their ‘Gifts in Kind’ register, details to be notify are as follows:


what the gift is who donated it (individual / company/ community group) approximate value department to benefit how the gift is intended to be used

All staff should ensure they follow the Trust’s policy relating to ‘Business Conduct Standards’, which are available on the intranet.

6.8 SOURCES OF FUNDS - Legacies and Bequests

A significant level of income to the charitable funds arises from legacies or bequests, where a hospital or department is specified as a beneficiary in a Will.

If any member of staff is approached by, or receives correspondence from, a solicitor/the Executors of a Will concerning a legacy they MUST refer the information to the Fundraising Administrator to administer and where appropriate reclaim tax if applicable. Only the Director of Finance can extinguish liability and discharge a legacy.

Appropriate records of all legacies received, together with information on potential legacies must be kept by the Financial Accountant. The Fundraising Team will provide advice in respect of the wording of Wills.

6.9 SOURCES OF FUNDS - Investment Income and Administration Fees

The principal source of dividends and interest are those derived from the Charity’s funds COIF Investment and its bank account.

Distribution of investment income, fundraising costs and management/administration costs to individual charitable funds is made annually at the end of March, based on the average monthly balance of each fund over the past financial year.

Details of the Charitable Funds Investment Policy are included at section 6.33 of these procedures.

6.10 SOURCES OF FUNDS - Fundraising

Fundraising traditionally includes activities such as community events, charity led events, lotteries, raffles and special appeals.

Fundraising has to be carried out in support of charitable purposes (see section 3 of these procedures for the definition of a charitable purpose).

The Trust as Trustee to the charitable funds, is responsible for ensuring that:

a) fundraising is properly carried outb) expenditure is properly validatedc) income is properly accounted ford) they are not seen to be speculating with charitable funds and that the costs of

fundraising are not excessive

In order that the conditions set out above are achieved, the Trust has a Fundraising Team to deal with all matters relating to fundraising throughout the Trust. Any member of staff who is proposing to carry out a fundraising project must, in all instances, contact the Fundraising Team prior to any action being taken. A Fundraisers Agreement form needs to be completed and returned to the Fundraising Team (see Appendix K). See Appendix A for details of how to contact the Fundraising Team.


For all fundraising activities, the Fundraising Team will need the following information:

full name and title of fundraiser the name of the ward/department/group or organisation contact details purposes, nature and period of the fundraising the estimated cost of the fundraising activity the amount expected to be raised department/ ward donations at being accepted for

No commitment to fundraise should be made until approval has been given by the Fundraising Team.

Members of staff and other organisations who wish to fundraise independently of the Trust charitable funds must make clear to potential donors, that they are doing so independently and not on behalf of the Trust. Members of staff must comply with the conditions detailed above.

More detailed information about the issues relating to fundraising for charitable funds is contained in the Charity Commission Guide number CC20. A copy of this Guide is kept by the Financial Accountant.

The Fundraising Team should be contacted for advice regarding the running of a raffle in accordance with the Lotteries and Amusements Act 1976, as amended by the National Lotteries Acts of 1993 and 2006.

6.11 SOURCES OF FUNDS – Trading

The charity runs a small shop where donated and purchased goods are sold.

The following will generally be regarded as the exercise of a trade:

a) the provision of services for rewardb) the sale of goods which have been bought inc) donated goods which have been altered or improved prior to sale

The straight forward sale of donated goods will not generally be regarded as the exercise of trade.

Members of staff should seek advice from the Financial Accountant before considering any form of charitable fund activity which could be regarded as trading.

6.12 SOURCES OF FUNDS - Income from other NHS organisations

Where income is generated from non-charitable activity, this income must be credited to the Exchequer funds of the Trust and NOT to charitable funds.

Income from other NHS Organisations will usually relate to Exchequer funds, as NHS organisations are not able to make charitable donations.

If a member of staff is in any doubt about the source of such an item of income generated to the Trust, they should contact their Finance Business Partner or the Financial Accountant for clarification.

6.13 SOURCES OF FUNDS - Grants


Where members of staff are aware of any grants received from government and public bodies which are attributable to charitable funds (i.e. for a charitable purpose) these grants must be identified as charitable and not included in Exchequer funds of the Trust.

Charity’s Annual Accounts must identify separately all such grants and it is therefore essential that members of staff make this information available to the Financial Accountant.

Grants that are received from non-public bodies for a charitable purpose are treated as charitable fund donations, and therefore should be identified as such.

6.14 SOURCES OF FUNDS - Intangible Income

This occurs when a charity receives assistance in the form of donated facilities or beneficial loan arrangements. This will only apply if the Charity would otherwise have to purchase the donated facilities and the benefit is quantifiable and material, for example, the use of free accommodation.

Members of staff should advise the Financial Accountant of any assistance given that they are aware of, in order that this information can be recorded in the Charity’s Annual Accounts.

6.15 SOURCES OF FUNDS - Gains on disposal of Intangible and Tangible Fixed Assets

The Annual Accounts of the Charity must record all gains on the disposal of Intangible and Tangible Fixed Assets.

Based on current definitions there are no intangible or tangible fixed assets held within the PH Charity.

6.16 APPLICATION OF FUNDS - General

The Trustees for the charitable funds have a general duty to protect the Charity’s property and must exercise overall control over its financial affairs. This duty is carried out through the monitoring role of the Charity Board and also through the procedures set out below.

Expenditure for all funds must be in accordance with the charitable purpose agreed for the fund and in the spirit of the donor’s wishes. It is inappropriate for charitable funds to be used for personal gain or benefit. This does not preclude the use of funds in support of individuals in the field of education. This is a charitable purpose, particularly as the benefit of such education should be experienced by the public in terms of improved health care.

Guidance can never cover every specific instance and for this reason these procedures have been written in general terms.

Members of staff who are authorised to commit expenditure of charitable funds must only do so when expenditure is:

a) within the authorised limits set out in Appendix Db) of a charitable naturec) within the objectives of the fundd) capable of being met by the existing fund balances, as no charitable fund can be

allowed to become overdrawn

Authorised Officers must clearly understand the purpose and objectives of the funds for which they have responsibility.

Proposed Expenditure requests must be made using the ‘Expenditure request form’ as set


out in Appendix J

6.17 APPLICATION OF FUNDS – Requisitions, Orders, Payment Requests, Cheques with Orders and Petty Cash

The Trust’s usual Ordering, Receipt and Payment for Goods and Services procedures apply to charitable funds. They must be complied with on all occasions charitable funds are to be committed.

In all cases, the Financial Accountant must be aware of orders being placed against charitable funds. All expenditure from charitable funds must be within the terms of any general and specific restrictions placed upon the relevant funds. All requisitions, payment requests etc. must be verified by the Financial Accountant following authorisation by one fund signatory. All authorising officers should ensure they have access to SBS and i-proc in order to process requisitions and receipt goods.

The Finance department require at least 10 clear working days to process cheques with orders.

Purchases should not be undertaken until the Financial Accountant has seen and authorised the proposed expenditure.

6.18 APPLICATION OF FUNDS - Authorisations

Appendix D sets out the authorisation requirements for committing charitable funds.Purchase of computer equipment must be authorised by the ICT department. The Fundraising Administrator will forward the requisition to ICT once all necessary checks on the proposed expenditure have taken place.

6.19 APPLICATION OF FUNDS – Medical equipment purchases

All requests for the purchase of non-disposable medical equipment must be approved by the Clinical Engineering. The appropriate MEP form must be completed and sent to Clinical Engineering. Clinical Engineering will approve the request and then forward the requisition on to the Financial Accountant for their approval.

6.20 APPLICAION OF FUNDS – Value Added Tax (VAT)

Certain purchases from charitable funds require completion of a VAT Exemption Declaration form. The VAT Exemption Declaration forms are held by the Fundraising Administrator, who will complete the form, where applicable, and ensure the requisitioner attaches it to the i-proc requisition.

There is no general relief from VAT for charities. However, zero rating can be obtained on the purchase of medical, scientific, computer, video, sterilising, laboratory or refrigeration equipment which will be used in medical research, training, diagnosis or treatment. Medical equipment must be purchased wholly from charitable funds in order to obtain the relief.

6.21 APPLICATION OF FUNDS - Charitable Fund Payment Requests

Requests for payment to be made should be sent to the Fundraising Administrator containing details of the reason for the request (with supporting documentation) and signed by one fund signatory.

Payment requests are an exception, not the norm. The Trust’s ordering system should be used in normal circumstances.


Where the payment is due to a member of staff on the Trust payroll, the ePay system is the only method to reimburse staff. Receipts/supporting documentation must be provided for reimbursements. Where payment is made in a currency other than British Pounds, using a credit card, the reimbursement will take place on production of the credit card statement showing the exact sterling amount charged. For foreign currency payments not made on a credit card, the exchange rate on the day the reimbursement request is received by the Financial Accountant will be used to calculate the amount owed.

Travel/mileage must be claimed using the Trusts ePay system as the amount reimbursed is calculated by Payroll, based on vehicle size and distance travelled.

Payments to staff outside of the payroll system are not allowed as they would breach HMRC rules and put the Trust at risk of penalty fines and interest charges.

6.22 APPLICATION OF FUNDS - Cheque/Payment with Order

On receipt of a requisition marked “Cheque with Order” the Financial Accountant will request a cheque to be raised by NHS Shared Business Service.

All payment requests must be verified by the Financial Accountant.

6.23 APPLICATION OF FUNDS – Petty Cash

Petty Cash should only be used in exceptional circumstances. The Trust ordering system should be the usual method of procurement.

All reimbursements to staff will be made via ePay.

6.24 APPLICATION OF FUNDS - Internal Purchases

Any proposed expenditure from charitable funds which is to be carried out internally within the Trust (e.g. by the Medical Photography), must be approved under the criteria set out in “Authorisation of Expenditure from Charitable Funds” (see Appendix D & K). All approved orders given to the appropriate department must show evidence of that approval, together with an appropriate account and cost centre code. The Financial Accountant must also verify all ‘internal’ recharges.

No requisition for internal services which are to be met from charitable funds must be accepted, unless approval has been obtained, and evidence of that approval shown.

6.25 APPLICATION OF FUNDS – Patient Welfare and Amenities

Any proposed expenditure from charitable funds on patient welfare must be a development over and above the operational level of the Trust. There is no specific guidance regarding what is over and above the operational level of the Trust. No expenditure should be charged to charitable funds purely because there are insufficient Exchequer funds. The Financial Accountant or Fundraising Administrator can offer advice if required.

Purchases that are allowable and that are not deemed part of normal day-to-day expenditure include medical equipment, furniture and fittings, patient comforts and benefits above the standard required for operational purposes.

6.26 APPLICATION OF FUNDS - Staff Welfare and Amenities

Any proposed expenditure from charitable funds on staff welfare and benefits must not go beyond what a good employer would consider reasonable to provide.


Expenditure may include : Education - training and courses provided for PHT employees, which are above and

beyond requirements for an operational level (including Travel and accommodation associated - it must comply with the Trust’s ‘Travel and Subsistence Policy’ and must be booked through ‘Procurement via a requisition’.

improving staff facilities

All such payments must be supported with adequate documentation, original receipts and properly authorised. The Trust’s ordering system should be used in normal circumstances. Staff will not be reimbursed any VAT element of expenditure that would not have incurred VAT had the correct procedures been followed.

Examples of payments to staff which are not allowed because they are non-charitable include :

Individual gifts to staff (including birthday/wedding/retirement gifts). These would be deemed as taxable benefits by HMRC, and are non-charitable as the benefit is not public. Such gifts should be purchased using colleague contributions.

enhancements or supplements to members of staff (however, see Section 6.32) payment of personal membership subscription, including those to obtain journals

Retirement Functions are funded from Exchequer funds, with the amount available determined by the employee’s length of service.

Remember: expenditure on staff must be linked back to improvement in patient care, thereby meeting the objective of our charity, being the relief of those who are ill.

6.27 APPLICATION OF FUNDS - Research

Medical research financed from charitable funds must only be commenced when there is the intention at the outset that the results will be published, for example as an article in a professional journal.

Medical research is not always successful, and therefore there would be no point in publishing the results unless it is likely to assist future research. However the Research and Innovation Team will monitor and review the progress of all research and the planned programme of payments.

The support by a charity of private commercial research is not permitted.

A research project funded by charitable funds must be for the public benefit and not for the benefit of a private individual or organisation (i.e. where the results are owned by the sponsoring drug company). Such research projects are exchequer income generation schemes.

Details of any proposed research to be met from charitable funds must be approved by the Director of Research prior to commencement.

The Research and Innovation Team will be pleased to advise and assist on any proposed research projects.

Where charitable funds are used to provide grants or other funding for research, the Trustees have a duty to ensure that they have power to do this and that the research they are funding is charitable.

In any case of charitable research to which the charity devotes any resources, the basic


duties of Trustees are to ensure that:

a) the research falls within the scope of the charity’s purposes and its powers, and is an effective way of fulfilling those charitable purposes

b) the research is well managed and cost effectivec) the research is good quality andd) the research is used with the aim of achieving public benefit.

These duties are onerous and should not be undertaken lightly.

Charitable purposes are those that the law acknowledges as carrying a public benefit in their fulfilment. It is important to understand that there is nothing charitable, and no inherent public benefit, in conducting research or in paying someone else to conduct it. A body whose purpose is merely to conduct or fund research in a particular field is not a charity. The charitable element, and the realisation of public benefit, lies in the use of research and its products to achieve the broader purpose, recognised as charitable. The task of charity trustees is to ensure that the useful products of the research which the charity has resourced are devoted to the active fulfilment of their charity’s purposes and, thus, to the realisation of a public benefit.

When a drug company contracts with a researcher to undertake a clinical trial on its behalf, the contract, which is made between the researcher and the drug company, invariably makes it clear that the results are owned by the drug company. Therefore, even if in due course the results are made available to the public, it is the drug company that receives the results first in order to see if they are capable of being exploited commercially. This is therefore a business service undertaken by the researcher or by the NHS trust (depending on who signed the contract) and not a charitable activity.

If such research is being undertaken on NHS premises, using NHS resources, then the NHS Trust may be entitled to recover its costs – dependant on the terms of the agreement between researcher and NHS Trust. Any such income should be accounted for within its exchequer funds as income generation and should not pass through NHS charitable funds – even as a matter of convenience.

If it is the researcher rather than the NHS trust which signed the contract then at the end of the drugs trial, and after deducting any allowable costs including those due to the NHS, the researcher may be left with an amount of “profit”. This clearly has tax implications for the researcher. They can defray some (or all) of this tax liability by making an outright gift of the amount into one of the charitable funds registered with the NHS trust – the donation should follow the tax rules eg gift aid.

6.28 Fundraising/Publicity

All proposed fundraising schemes for charitable funds must be approved by the Fundraising Team (see Section 6.10)

Any proposed fundraising scheme application must clearly identify all estimated costs in carrying out the scheme, including those of publicity and give an indication of anticipated income.

All publicity in respect of charitable funds must be approved in advance by the Fundraising Team and in accordance with the charity’s Brand Guidelines. Contact the Fundraising Team for further information about this.

It is essential that all successfully funded projects and items acknowledge Portsmouth Hospital Charity with a charity sticker placed visually on the item (all Signatories should have a stock of A4 stickers and small labels, if not, please contact the Fundraising Team).


You must inform the Fundraising Team when the items are delivered or the project gets underway so that a story about the use of funds can be put together. These stories may be used externally, in the Charity News newsletter, the Staff e-newsletter Charity News, on social media, newspapers and magazines or in communication direct with donors.Any items, posters or artwork produced must be labelled with ‘Funded by Portsmouth Hospital Charity’ and the Fundraising Team may wish to follow up with additional photographs and publicity.

This publicity is essential to help PHC continue to be a well-supported, well recognised and a trusted charity. The more we communicate with our supporters about the difference donations can make within the trust, the more donations we will be able to attract.

6.29 Trading

The Charity is not set up to undertake trading activities except within the Charity Shop. If any member of staff is proposing any fundraising activity, which could be construed as trading, to generate charitable fund income, they must in the first instance consult the Fundraising Team.

6.30 Management and Administration

Management and administration costs incurred by charitable funds includes central management and administration costs, which includes the costs of legal advice, audit fees, payroll, creditors, financial information, public liability insurance, etc.

The costs of the fundraising team are included within the charity management costs and distributed across all funds at the end of each year.

Costs are recharged to each fund on an annual basis, in proportion to that funds average balance over the year. This is achieved by netting the costs against any investment income due to each fund. (See section 6.9).

6.31 Brokers Fees

Brokers’ fees are charged for the management of the investments within a charity’s investment portfolio. These costs are included in the cost of buying or deducted from sales. Therefore investment income shown in fund balances is net of these costs. See Appendix L Investment of Charitable Fund Policy.

The charity does not currently hold any of its investments with a broker.

6.32 Staff Charged to Charitable Funds

Fund Managers must inform the Financial Accountant of all proposed temporary and permanent staff appointments that are to be charged against a charitable fund. Prior to the issuing of a contract, the Financial Accountant must give authorisation.

Staff may only be charged to funds if they are undertaking charitable research or a complimentary service to patients, which exceeds the NHS treatment which must be provided to them.

The funds may occasionally be used to “pump-prime” a service for two to three years. If during this time no commissioner is willing to purchase the service, it must cease when the charitable funding period ends.

6.33 INVESTMENT OF FUNDS


General

The Trust, in its capacity as Charity Trustee, has the general duty of properly managing and protecting the funds of the Charity. In particular it should :

a) invest money not needed immediately, or place it on deposit to earn interest if expenditure is expected in the near future;

b) invest the funds in a way which aims to both preserve their capital value and produce a proper return consistent with prudent investment.

c) not place the fund at risk by speculative investment; and

d) invest only as permitted by the investment powers of the Charity.

In order to carry out these duties, the Director of Finance on behalf of the Trust is responsible for all aspects of the management of the investment of Charitable Funds.

An official pooling scheme is operated for the investments. The Scheme was registered with the Charity Commission on 17 March 1998, named the Portsmouth Hospitals NHS Trust (Expendable Funds) Common Investment Fund.

The procedures agreed by the Charity Board relating to the investment of charitable funds are set out in Appendix L to these procedures. The Trust must also be aware and take into account, advice and guidance given in respect of investments and investment management by the Charity Commission.

The Charity Board is responsible for reviewing the performance of the Trust’s investments.

Brokers Information

Brokers are appointed by the Charity Board.

The Charity does not currently hold any funds with an investment broker.

Realised Gains and Losses/Unrealised Gains and Losses

Gains and losses from the sale of investments and unrealised gains and losses (the difference between book cost and current market value of investments) on the charitable funds investment are reviewed by the Charity Board.

6.34 Banking arrangements

All banking arrangements for charitable funds must be in line with the procedures set out in the Trusts SFI’s and the Code of Financial Procedures.

All income to the charitable funds must be deposited in accounts held by HSBC.

The Director of Finance is responsible for ensuring that bank account balances do not become overdrawn or excessively high. Surplus funds are invested in the Charitable Funds Business Reserve account or an investment portfolio held by a broker (see Section 6.39 - Cash Management).

The Director of Finance is responsible for ensuring the secure operation of all charitable fund bank accounts.

6.35 REPORTING


Monthly Statements

All Fund Holders should access their fund statements using Business Intelligence section of the Oracle applications system supplied by NHS SBS.

It is the responsibility of all authorised officers to ensure the accuracy of account statements and to raise any queries with the Fundraising Administrator.

A written record should be kept of all agreed amendments that are required to be made in order that these amendments can be checked against subsequent statements.

Statement on Unrealised Gains and Losses

Unrealised gains and losses on investments of charitable funds are included in the Annual Accounts at the end of each financial year. Any significant unrealised loss on the value of the investments may require specific action by the Trustees to temporarily curtail any further expenditure on all the charitable funds (See also Section 6.36 below).

Accruals

Account statements include the value of orders received but not yet paid. It is important that all orders against charitable funds are made through the official ordering system and that goods received against these orders are promptly recorded in the eproc system.

6.36 The Reserve Policy and annual spending plans

The Trustee is expected to ensure that charitable funds are spent, on the purpose for which they were donated, within a reasonable timescale, unless funds are being amassed for a large piece of expenditure. Delays in spending funds may result in a breach of Trust.Account balances are continuously monitored. The Charity Commission can hold the trustees in breach of trust if they accumulate funds without good reason.

When the level of reserves become too high Fund Managers will be asked to forward spending plans for the next financial year to the Financial Accountant in line with the requested deadline, for collation and presentation to the Charity Board.

6.37 Annual Accounts & Annual Report

The Trustee must submit an Annual Report and the Director of Finance is responsible for producing Annual Accounts for Charitable Funds. These reports must be submitted to the Charity Commission to the deadline set and must comply with all charity law and the financial reporting standards applicable to charities, currently Charities SORP (FRS 102).

6.38 ACCOUNT MAINTENANCE AND SIGNATORY APPROVALS

General

Trustees have a duty to exercise control over the Charity’s financial affairs. A part of this role is to approve the creation, merger and deletion of funds and to approve the members of staff who may authorise expenditure from charitable funds. The responsibility for account maintenance is delegated to the Director of Finance.

By definition, a charitable fund cannot be treated as “my private fund”. Charitable funds will only be accepted as such and benefit from charitable status if they accord with the definitions given by the Charity Commission (see section 3).


Creating new accounts, merging and deleting existing accounts

Each charitable fund must be allocated a separate accounting cost centre.

Any member of staff wishing to create a new charitable fund must apply to the Finance Department via the Fundraising Administrator, using the form “Application for the creation of a new Charitable Fund” (see Appendix M). The form will be returned if it has not been fully completed and a new fund will not be created unless a material amount of funding is to be paid in. Care should be taken to ensure the charitable purpose of the proposed new fund is not already covered by an existing fund.

The merger of existing funds is encouraged by the Charity Commission where their purposes are very similar. Where the purposes of a fund have been met and there is no need to continue the fund, it should be closed. The Fund Manager should continually monitor funds and inform the Financial Accountant if there is a case for the merger or deletion of a fund.

Fund balances

Donations and legacies are generally given for the benefit of patients and staff. Trustees have a duty to apply the funds unless the objects give them the power to accumulate income or there is a specific application in mind.

Charitable funds should not, therefore, be allowed to accumulate income unless there is a specific purpose approved by the Trustee (via the Charity Board) to do so. (See section 6.36 above).

Approval of Signatories

Completion of the expenditure request form in Appendix J is required before any proposed expenditure can go ahead, this is to ensure all appropriate authorisation is received before any goods or services are purchased.

Any expenditure of up to £5,000 from any fund requires the authorisation from one approved signatory plus the Financial Accountant. Appendix D sets out authorisation limits and approval requirements.

A list of approved signatories will be held by the Financial Accountant, who MUST be informed of any proposed changes so that an updated Internal Governing Document can be produced (see Appendix C) (see also Section 3).

Authorisation must comply with the requirements given at section 6.17

A random sample of fund expenditure will be analysed by Internal Audit and/or External Auditors.

6.39 CASH MANAGEMENT

There should not be a mix between charitable funds and Exchequer funds. Separate bank accounts exist for both funds (see Section 6.34).

Where the Exchequer account makes payments on behalf of charitable funds a reimbursement must be made by the Director of Finance from charitable funds as soon as practicable. This should be on a monthly basis as a minimum.

Ideally fund managers should indicate any known timing of expenditure so that cash forecasts for charitable funds can be carried out by the Director of Finance to ensure the liquidity of the total charitable funds cash. This will identify any funds that could be safely


added to the charitable funds Investment Portfolio or alternatively identify funds that need to be returned from the portfolio. The forecasts must include all outstanding reimbursements due to Exchequer funds and any grants, donations, fund-raising receipts or legacies which have not been received but which are certain.

The information highlighted at section 6.36 will provide the information needed to assist the process of cash and investment management.

6.40 AUDIT

External Audit

The Charity Commission requires that our charity has an independent audit.

External auditors are now required to report separately to the Charity Commission on any matters of concern.

Internal Audit

All systems within the Trust relating to charitable funds are subject to continuous internal audit. All records within departments relating to charitable funds should be made available whenever required by internal audit staff.

Monthly Analysis

All charitable income and expenditure is reviewed on a monthly basis. If you are asked to provide further information about income or expenditure you must do so. If any transaction (income or expenditure) appears to be non-charitable and no explanation is provided to the Financial Accountant, the transaction will be removed from the funds and coded to the department’s exchequer budget.

6.41 EXTERNAL FUNDS/BANK ACCOUNTS

Any charitable monies which are generated by a person’s association with the Trust must be held within the Portsmouth Hospitals Charity and so covered by the registration held by the Trust with the Charity Commissioners for England and Wales.

Monies given to benefit the Trust’s patients or staff, or income derived by using Trust resources or actions carried out on Trust premises, MUST be held and administered by the Trust. Staff not complying with this requirement may be referred to the Counter Fraud Specialist and risk disciplinary action.

The Charity Commission and Audit advice is that these funds should be held in the Trust’s umbrella charity registration, due to the association with the Trust.

If monies are placed in an external bank account which is not registered as a Charity, the donor must be made aware of the account’s non-charitable status and the name of any such account must in no way be linked with the Trust nor use the Trusts premises as its legal address.

Members of staff wishing to hold charitable money, which is not linked with the Trust, can contact the Charity Commission for advice regarding setting up a charity.


7.0 TRAINING

Training is available from the Fundraising Administrator and the Fundraising Team.

New Authorised Signatories are required to complete training provided by the Fundraising Administrator and the Fundraising Team. This is as a one-to-one or a group.

All Authorised Signatories are advised to seek training on an annual basis to keep up to date with any changes to this policy, fundraising regulations and changes within the Charity Commission. Anyone internal individual or group involved or wanting to get involved in fundraising can seek training.

If you wish to set up a Fundraising Group specifically for your fund then a member of the Fundraising Team is should attend to provide advice and support.

8.0 REFERENCES AND ASSOCIATED DOCUMENTATION

Charity Commission website for guidance documents Trust Business Conduct Standards Trust Standing Financial Instructions Charity Board Terms of Reference Charities Statement of Recommended Practice (FRS 102) Body of charity law including Charities Act, Trustee Investment Acts 1961 and 2000


9.0 EQUALITY IMPACT STATEMENT

Portsmouth Hospitals NHS Trust is committed to ensuring that, as far as is reasonably practicable, the way we provide services to the public and the way we treat our staff reflects their individual needs and does not discriminate against individuals or groups on any grounds.

This policy has been assessed accordingly

Our values are the core of what Portsmouth Hospitals NHS Trust is and what we cherish. They are beliefs that manifest in the behaviours our employees display in the workplace.Our Values were developed after listening to our staff. They bring the Trust closer to its vision to be the best hospital, providing the best care by the best people and ensure that our patients are at the centre of all we do.

We are committed to promoting a culture founded on these values which form the ‘heart’ of our Trust:

Working together for patientsWorking together with compassionWorking together as one teamWorking together always improving

This policy should be read and implemented with the Trust Values in mind at all times

10.0 MONITORING COMPLIANCE WITH, AND THE EFFECTIVENESS OF, PROCEDURAL DOCUMENTS

The Charity Board meets quarterly and is responsible for monitoring the management of charitable funds.

The charity is also subject to internal and external audit scrutiny.


APPENDIX A: Contact points

Fundraising Manager023 9228 6000 X5190 [email protected]

Fundraising Administrator023 9228 6000 [email protected]

Fundraising Team023 9228 6000 [email protected]

Cashiers Office023 9228 6715 or 023 9228 6320

Financial Accountant023 9228 6589

Clinical Engineering023 9228 6000 X3705


APPENDIX B: Details of Structure and Registration of Funds

Portsmouth Hospitals NHS Trust

How our charitable funds are registered with the Charity CommissionNHS Umbrella CharityPortsmouth Hospitals Charity (1047986)

NHS Special Purpose Charities (linked to the umbrella charity)Portsmouth Hospitals Accident & EmergencyPortsmouth Hospitals CardiologyPortsmouth Hospitals Department of Medicine for Older PeoplePortsmouth Hospitals DermatologyPortsmouth Hospitals EndoscopyPortsmouth Hospitals ENTPortsmouth Hospitals General MedicinePortsmouth Hospitals General SurgeryPortsmouth Hospitals GynaecologyPortsmouth Hospitals Imaging ServicesPortsmouth Hospitals Intensive TherapyPortsmouth Hospitals MaternityPortsmouth Hospitals MaxillofacialPortsmouth Hospitals OphthalmologyPortsmouth Hospitals OrthopaedicsPortsmouth Hospitals PaediatricsPortsmouth Hospitals Pathology ServicesPortsmouth Hospitals RadiotherapyPortsmouth Hospitals Renal MedicinePortsmouth Hospitals RheumatologyPortsmouth Hospitals Rocky AppealPortsmouth Hospitals Urology

Portsmouth Hospitals Other Services (umbrella)Portsmouth Hospitals General – Unrestricted (umbrella)

Portsmouth Hospitals NHS Trust (Expendable Funds) Common Investment Fund (pooling scheme)

The objectives of our charitable funds are registered as:

PH General Charitable Fund

The trustees shall hold the charitable fund upon trust to apply the income, and at their discretion, so far as may be permissible, the capital for any charitable purpose or purposes relating to the National Health Service.PH Rocky Appeal

The trustees shall hold the charitable fund upon trust to apply the income, and at their discretion, so far as may be permissible, the capital for the relief of sickness by the development, improvement and maintenance of clinical services provided by the Portsmouth Hospitals NHS Trust.

PH “Specialty” CharitiesThe trustees shall hold the charitable fund upon trust to apply the income, and at their discretion, so far as may be permissible, the capital for any charitable purposes relating to the [Specialty] services provided by Portsmouth Hospitals NHS Trust.


APPENDIX C: Internal Governing Document


APPENDIX D: Authorisation of Charitable Expenditure


APPENDIX E: Charitable Fund Financial Codes

Charitable Funds Financial Codes

IncomeA Receipt for a Charitable Donation MUST be completed and distributed as indicated in the Procedures and on the Receipt itself.

Legacies/bequests MUST be forwarded to the Director of Finance to be dealt with and tax reclaimed where applicable.

Other income: income for research/clinical trials which is funded by a non-public body is not charitable, and so must not be paid into a charitable fund. The Finance Business Partner for the Clinical Service centre concerned will set up a cost centre outside the charitable fund structure to hold the income and expenditure relating to the project.

Income subjective codes:Donations 4571Legacies 4572Grants 4754Trading & Fundraising 4751Fundraising will identify the appropriate sub analysis 1 code for charitable income.

Expenditure

Expenditure subjective codes:Patient Welfare & Amenity 7952.29454Patients – Other Expenditure 7952.29460Patients – Furniture 7952.29459Patients – Christmas 7952.29458Staff Welfare & Amenity 7954.29461Staff – Course Fees 7954.29462Staff – Educational Materials 7954.29464Medical Equipment 7952.29456Other Equipment 7952.29457

ONE authorised signatory is required for ALL expenditure PLUS a finance signature for verification.

The authorisation thresholds need to be borne in mind. These may result in further signatures being needed.


APPENDIX F: Example of a Receipt for a Charitable Donation


APPENDIX G: Flowchart for DonationsDONATIONS: Fundraising Procedures

Identify area of benefit. Complete a 'Receipt for a Charitable

Donation'

Fundraising team register donation on database

Fundraising forwarded to Cashiers for banking

Fundraising send Top copy of Receipt and Thank you letter

Fundraising inform Ward/Dept of donation

Donation received

CHEQUE : Advise donor to make payable to "Portsmouth Hospitals Charity "

CASH: Counted by 2 members of staff - Kept secure until onward forwarded to

Fundraising Office

Identify area of benefit Complete a 'Receipt for a Charitable

Donation'

YES Donor present NO

Receipt required: Top copy - to donor Receipt not required (at this time)

Record donation in Donations Register.

Keep 3rd copy in dept/ward

Record donation in Donations Register. Keep 3rd copy in dept/ward

Top copy and 2nd copy to Fundraising with the donation

within 2 working day

Top copy and 2nd copy to Fundraising with the donation

within 2 working day

Fundraising team register donation on database

Fundraising forwarded to Cashiers for banking

Fundraising send Thank you letter Fundraising send Receipt and Thank you letter

DONATIONS: Ward/Department/Cashier Procedures


APPENDIX H (i): Ward/Department Donation Register

Donations Register - Ward / Department

Receipt for a Charitable Donation number

Amount Received

Cash or Cheque

CASH: Name the two members of staff who checked the amount Date sent to Fundraising

Date receipt copy rec'd from Fundraisisng

If donated in memory of patient enter patients name


APPENDIX H (ii): Example of a completed Donation Register

Receipt for a Charitable Donation

numberAmount

ReceivedCash or Cheque

CASH: Name the two members of staff who checked the amount

Date sent to Fundraising

Date receipt copy rec'd from Fundraisisng

If donated in memory of patient enter patients

name 000345 £10.00 Chq n/a 01/01/2018 n/a000460 £15.00 Cash A Nother and A Bloggs 01/02/2017 J Smith *000495 £5.00 na n/a n/a 01/03/2018 B Baker

Examples:a donor gives a cheque to the ward/departmentb donor sends cash to the ward/department via the postc donor sends cheque directly to Fundraising

'Date sent to Fundraising' only applies to donations received on the ward/department. Thank you letters are sent out by Fundraising team.


APPENDIX J: Application for Charitable Fund Expenditure

Portsmouth Hospitals Charity (Charity Number 1047986)

Application for ALL Charitable Fund Expenditure

This form must be completed before any purchases or fundraising activities take place, and returned to Paula Lang – Fundraising Administrator.

For ALL requests over £5,000 three quotes MUST be provided or a single tender waiver- contact Procurement to help with this.

Charitable FundCharitable Fund Cost Centre 2 2 4Subjective/Sub Analysis 7 9 5 2 9 4

1. Lead ContactContact Name: Job Title:

Ward/ Department/ Service: Telephone/ Ext:

2. What are you requesting What you intend to purchase

2.1 Why are you requesting funds from Charitable funds and not Trust Exchequer?

3. Eligibility for charitable fundsA) Why it is needed?


B) Patient/ Patient Family/ Carers benefits?

C) How it is over and above Trust standard?

Expenditure must be beyond standards NHS provision, please explain why this is

D) Has a donor made a donation specifically for this request?

Expenditure type

Medical Equipment Other Equipment Patient Welfare/Education/ Training Staff Training/ Education Research

4. CostsProvide a breakdown of all costs associated with your request for expenditureItems Net Cost £

Excluding VATVAT £ Gross £

Including VAT

4.1 Total Amount of funding requestThe following is VAT exempt: medical equipment, consumables, I.T equipment and charity related material relating to asking for monitory donations

Net £ VAT £ Gross £Excluding VAT Including VAT

4.2 Funding from additional sourcesIf this request does not cover the total project cost, indicate the source of the rest of the balanceSourceAmountIs this funding source secured? Yes No

4.3 Ongoing and revenue costsList all revenue consequences including the cost per annum?e.g. maintenance contracts, consumables

MaintenanceConsumablesOtherTrainingEquipment Installation

£££££


How will the revenue consequences be financed?Charitable Funds will not fund ongoing costs, this must be agreed and approved with the Trust/ departmental budget

How are the funds intended to be raised?(Through funds in above charitable fund/ Trust applications/ Fundraising etc) Give details

5 Expenditure type (this ideally will be an online form and you ‘click’ on the type of expenditure it is and the correct section pops up)

5.1 Medical Equipment (MEP)You must complete an MEP form (If you have any questions about MEP forms, contact Medical Physics)

5.2 ICTYou must complete an Online IT form

5.3 Small Works Small Works Form MUST be completed

5.4 Staff Training and EducationCourse titleCourse dateProviderDetails of staff member attending

Study leave approval obtained?

6 Please get the signatures in the order below – Note for Signatories: do not sign unless the authorisers above you have signed

Charitable Fund Authorised Signature (print name)

Signature Date

Fundraising Manager (Via Administrator *)

Signature Date


Medical Equipment

Complete section 5.1

ICT


Small Works Complete section 5.3

Staff Training/ Education


(Verifying awareness of project and any related fundraising)

Paula Lang* [email protected] GreenshieldsCharitable Funds Accountant:(Verifying charitable nature and expenditure processed in line with guidelines)Amanda Lipsham

Signature Date

Financial Business PartnerMEP ONLY (section 5.1)(To be approved if there are ongoing costs to come from Trust budget)

Signature Date

Development Team ApprovalSmall Works ONLY (section 5.3)

Signature Date

Procurement*£5,000 ONLYDirector of Procurement & Commercial Services

Signature Date

FORMAL TRUST APPROVAL Signature Date

Chief Executive/ Finance Director/ Chief Financial Officer*£5,000 - £50,000 ONLY

Charity Board*over £50,000 ONLY

If you have any questions regards the completion of this form, please contact Paula Lang: [email protected]: 5164


APPENDIX K: Fundraisers Agreement Form

Personal DetailsTitle First Surname NameAddress

Postcode

Home Tel Mobile

Email

Name of company(if corporate event)

Your main reason for supporting Portsmouth Hospitals Charity? I am/have been a patient at the hospital I have a relative/friend who is being or has been treated at the hospital I enjoy fundraising I specifically want to participate in this event: Other:

Your main reason for supporting Portsmouth Hospitals Charity? I am/have been a patient at the hospital I have a relative/friend who is being or has been treated at the hospital I enjoy fundraising I specifically want to participate in this event: Other:

DeclarationThe Fundraising Organiser (FO) agrees with the charity to the following:

1. The charity name and charity registration number will appear on all promotional material, literature, advertising, tickets and receipts as stated:‘In aid of Portsmouth Hospitals Charity’‘Registered Charity No: 1047986’Charity appeal name or specific fund in appropriate

2. Not use the charity name or logo in any form without prior consent from the charity3. Not bring the charity name into disrepute in any way4. Promote event it the best of its ability5. Obtain the approval from the charity regards any design and artwork of advertising and promotional

materials that bear the charity logo/ name6. Be responsible for the promotion, marketing, ticket sales and organisation of the event and to that

end may enter into such reasonable agreements as seen fit to fulfil the obligations under this agreement

7. Pay all monies due to the charity from the FO into a separate bank account marked ‘Portsmouth Hospitals Charity Account’. A community bank account is recommended for this purpose and not a personal account

8. Ensure a minimum of two persons present when counting money


9. Keep receipts relating to expenses if claiming any expenses back against the charity event10. Keep separate, legible records of accounts relevant to event, and should the charity request, allow:

The charity, its employees, agents and professional advisers to inspect, take copies and audit these records and receipts.

11. Pay all monies due to the charity directly to the charity no later than 28 days after event has taken place

12. Be responsible for organising own insurance cover13. Organise fundraising activities and events efficiently and safely. Portsmouth Hospital Charity

cannot take any responsibility for the event nor anyone participating in it14. Conduct a risk assessment to ensure appropriate plans are in place for the safety or participants.

Information can be found at www.hse.gov.uk15. Obtain a Temporary Events Licence if necessary. This is required for all forms of entertainment and

further information can be obtained from your local council16. Keep expenses to a minimum (recommendation is 1 part expense to 3 parts income). The charity

cannot take responsibility for any expenses occurred, and if you make any expense claims then receipts must be kept for your own security

17. Not use any of the monies raised to employ or provide remuneration to anyone who may be involved in the fundraising activity

TerminationThe charity shall be entitled to terminate this agreement forthwith if:

I. The FO fails to pay any sum due to the charity after the due date and the charity has given the FO 30 days written notice requiring the payment and no monies are received

II. The FO does anything which brings the charity name, logo or reputation into disrepute If the charity terminates the agreement, then the FO will no longer be authorised to use the charity name or logo

IndemnityThe FO agrees to indemnify the charity in respect of any costs, claims, loos or liability whatsoever suffered by the charity (including reasonable legal costs and disbursements) as a result of any breach by the FO or any of the terms of this agreement

GeneralNo amendments or additions to this agreement shall be made unless made in writing and executed by the parties

The agreement shall be governed by the laws of England and Wales

Neither party shall be liable for any breach of any terms of the agreement that is a result of any clause beyond the reasonable control of the party in breach

Portsmouth Hospital Charity does not take any responsibility for any money raised through the FO until it is received by the charity

Any funds raised over and above the amount needed for a fundraising project or appeal will be applied at the Trustees discretion, taking in to consideration the purpose of the original donation.

Name of Fundraising Organiser

Signature

Date


http://www.hse.gov.uk/

I confirm that the above named Fundraising Organiser is officially fundraising in aid of Portsmouth Hospitals Charity (registered charity no: 1047986)Name of Portsmouth Hospitals Charity Staff MemberSignature

Date


APPENDIX L: Investment of Charitable Fund Policy

1. Professional Advisors

1.1 In accordance with the policy of the Trust Board, a firm of stockbrokers or other experts in the field of investment, will be appointed to act as professional advisors.

1.2 The Board will award the contract for a period of five years, after which a review will determine whether the contract is to be tendered.

1.3 Within the limits set out below, the professional advisors will be given discretion to act without recourse to the Board.

1.4 The advisors will be required to submit monthly valuations and reports to the Trust’s Director of Finance.

1.5 The advisors will be required to provide a representative to attend the Charity Board once a year to present a review of the performance and structure of the investment portfolio and to attend at other times when considered necessary by the members.

1.6 The main function is to advise the Trust on investment strategy that will best meet the stated aims and to manage the funds in accordance with that strategy.

1.7 The objectives of the Trust are to achieve a balance between protecting the capital value of the funds and generating income, with only a moderate level of risk. No investments are to be made in companies involved in tobacco manufacturing.

1.8 The Trust must be informed in writing of all transactions as they happen together with an explanation of the reasons for the transactions.

2. Structure of Portfolio

2.1 The Trustee Investment Act 1961 was updated by the Trustee Act 2000, giving Trustees a new general power of investment in addition to the powers given in the governing document.

2.2 This gives the Trustees a much greater range of possible investments and eliminates the previous restrictions relating to the split of investments over wider, narrow and special range investments.

2.3 Shares may NOT be purchased if they are not quoted on a recognised Stock Exchange.

2.4 No transactions should be made in respect of warrants.

3. Common Investment Funds

3.1 Common Investment Funds (CIFs) are a charitable version of unit trusts which pay income gross. All CIFs, being charities, are subject to the Charity Commissions jurisdiction.

4. Liquidation of funds

4.1 The Director of Finance may request that funds be realised and released to the Trust when expenditure requires this.


5. Ownership

5.1 Investments held on behalf of the Board will be held in a nominee account of the appointed stockbrokers.

5.2 Stock certificates will be held by the appointed stockbrokers.

6. General

6.1 The stockbroker may hold part of the portfolio as uninvested cash, at their discretion. Such monies will be invested in accordance with a policy agreed with the broker.

6.2 An official pooling scheme is operated for investments. The Scheme was registered with the Charity Commission on 17th March 1998, named the Portsmouth Hospitals NHS Trust (Expendable Funds) Common Investment Fund.


Portsmouth Hospitals NHS Trust Charitable Funds (Charity Number 1047986)

Application to create an 'internal' Charitable Fund

Proposed fund title :Proposed purpose of fund :

Is there an existing Charitable Fund with a similar purpose to this proposed fund ?If yes, why is there a need to create another similar fund ?

Other information required

Please attach a sheet containing the following information:

a)

What are the expected sources of income for the proposed fund and the start up amount?b

) Will there be any grants received from public bodies (Universities etc.) ?c

) Will any income be received from other NHS organisations ?d

) Will any member of staff be actively 'fund-raising' ?e

) How much money is there to be paid/transferred into the new fund?NB: Funds will not be set up to hold only a few hundred pounds. If a fund is set up based on a forecast level of income which is subsequently not achieved, it will be closed.

f)

What are the expected types of expenditure ?g

) Will there be any grants paid to other organisations for research ?h

) Will any payments be made to other NHS organisations ? If yes, give details.i

) Will any staff be charged to the fund ?j

) Will the results of all research undertaken (if applicable) be publicised?

Proposed authorised signatories : Na

meTitle

Application made by :

Name :

Title:

Signature :

Date :

Send completed form to the Charitable Funds Accountant

APPENDIX M: Application for the creation of a new charitable fund


APPENDIX N: Charitable Board of Trustees Terms of Reference

BOARD OF TRUSTEES OF THE PORTSMOUTH HOSPITALS NHS TRUST CHARITYTERMS OF REFERENCE

1. ConstitutionThe Trustee of the Portsmouth Hospitals NHS Trust Charity (“the Charity”) is the Board of Directors of the Portsmouth Hospitals NHS Trust (“the Trust”) and the Board. The Board of Directors approved the establishment of a body to be known as the Charity Board, on which voting members of the Board of Directors will sit, for the purpose of:

e) Overseeing the management of the affairs of the charity called the Portsmouth Hospitals NHS Trust Charity on behalf of the Portsmouth Hospitals NHS Trust (PHT), the sole corporate trustee of the charity;

f) Ensuring that the Charity operates within the terms of its Trust Deed and appropriate registration with the Charity Commission;

2. Duties

In particular the Charity Board will:

a) manage the affairs of PHT Charity within the terms of its Trust Deed and appropriate legislation;b) manage the investment of funds in accordance with the Trustee Act 2000 and, if necessary, appoint fund

managers to act on its behalf;c) ensure funding decisions are appropriate and consistent with the Charity’s objectives, to ensure such

funding provides added value and public benefit;d) receive regular reports on the performance of any charitable fundraising activities;e) oversee the implementation, as appropriate, of procedures and policies to ensure accounting systems are

robust, donations are received and coded as instructed and that all expenditure is reasonable, and ethically appropriate;

f) approve the annual accounts and report of the charity, ensuring that all relevant information is disclosed.g) review and approve any returns/information required to be submitted by legislation to NHS Improvement

and the Department of Health or the Charity Commission;h) make arrangements to induct new members of the Committee.

3. Membership

The Board of Trustees will include the following members:

a) Chair of the Trust (Chair);b) All voting Non-Executive Directors on the Board of Directors;c) All voting Executive Directors on the Board of Directors.

All members listed above have voting rights on the Charity Board.

The Chair of the Charity Board is the Chair of the Board of Directors of the Trust. If the Chair is not present, then another Non-Executive Director shall chair the meeting.

4. AttendanceThe following members of staff will regularly be in attendance, but will not have voting rights:


a) The Fundraising Managerb) Committee Clerk as secretary to the Charity Boardc) The Head of Financial Accounting (as the nominated Trust officer responsible for accounting charitable

transactions)d) The Director of Communication & Engagement e) The Director of Governance & Risk

In exceptional circumstances, deputies may be nominated to attend prior to the meeting, with the Chair’s approval. Such deputies will be in attendance and will have no voting rights.

The Chair of the Board of Trustees may also extend invitations to other personnel with relevant skills, experience or expertise as necessary to deal with the business on the agenda. Such personnel will be in attendance and will have no voting rights.

5. Responsibility of members and attendees

Members and attendees of the Board of Trustees have a responsibility to:a) attend at least 80% of meetings, having read all papers beforehand;b) act as ‘champions’, disseminating information and good practice as appropriate;c) identify agenda items, for consideration by the Lead Director/Secretary at least ten days before the

meeting;d) prepare and submit papers for a meeting using the standard Committee template at least 7 days before the

meeting;e) to send their apologies to the Chair and Secretary prior to the meeting if unabale to attend, and, if

appropriate, seek the approval of the Chair to send a deputy to attend on their behalf;f) maintain the confidentiality of any matter discussed at the meeting in confidence ;g) declare any conflicts of interest/potential conflicts of interest in accordance with the Trust’s policies and

procedures.h) declare any conflict of interests/potential conflicts of interest in respect of specific agenda items (even if

such a declaration has previously been made in accordance with the PHT policies and procedures) at the start of any meeting.

6. Quorum

A quorum will be four members. Of these members:

a) at least two must be Non-Executive Directors;b) at least two must be Executive Directors.

When considering if the meeting is quorate, only those individuals who are members can be counted, deputies and attendees cannot be considered as contributing to the quorum.

7. Frequency

Meetings will normally take place at least four times per year in accordance with the meetings schedule for PHT.8. Authority

The Charity Board is authorised:

a) to apply the charitable funds in accordance with their respective governing documents and within the budget, priorities and spending criteria determined by the Trust as Corporate Trustee;

b) to apply a duty of care and to ensure compliance with:


a. the Trustee Act 2000;b. the Charities Act 2011;c. the Charities (Accounts and Reports) Regulations 2008;d. the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ (SORP) 2005;e. and all other relevant statutory guidance and legislation

c) to agree objectives, strategies, policies and priorities for the Charity and to review these on an annual basis;d) to obtain legal advice or other independent professional advice and to secure the attendance of advisers

with relevant experience if the Committee considers this necessary;e) to receive regular financial reports on the performance of the Charity against its annual plan and to update

the plan when necessary;f) to approve all individual charitable funds expenditure in excess of £50,000;g) to approve the Charity’s annual report and accounts h) to approve and monitor the progress of any appeals and to ensure that all fundraising is consistent with the

Institute of Fundraising Code of Practice;i) to approve, and oversee the implementation of, a Fundraising Strategy for the Charity;j) to establish and approve the terms of reference of such sub-committees, groups or task and finish groups as

it believes are necessary to fulfil its terms of reference. 9. Delegated powers and duties of the Director of Communication & Engagement

The Director of Communications and Engagement has prime responsibility for administering the Trust’s Charitable Funds as defined in the PHT Standing Financial Instructions

10. Audit and assurance Assurance that the Charity is properly governed and well managed will be provided through formal audit of the Charity’s annual accounts, and otherwise as required by the Charity Board.

11. Decision making

The following paragraphs of the Portsmouth Hospitals NHS Trust Standing Orders shall apply to the Charity Board, as they apply to the Trust Board of Directors:

Paragraph 6.2 – Meetings of the Board, apart from o paragraph 6.2.1 – Admission of the press and public o paragraph 6.2.12 – Annual public meeting

Paragraph 6.3 – Arrangements for the exercise of functions by delegation or outside of formal Board meetings, apart from

o Paragraph 6.3.3 – 6.3.7, concerning powers of delegation to officers of the Trust 12. Reporting

The Charity Board will have the following reporting responsibilities:

a) to ensure that the minutes of its meetings are formally recorded;b) to produce those assurance and performance management reports listed in its annual work programme;c) to produce reports on any items of specific concern;d) to produce an annual report setting out progress made and future developments. This should include a

completed annual self-assessment and impact assessment in respect of the funding distributed by the Charity and the identification of any development needs for the Charity Board and its members.

13. Reporting groups


Any sub groups established will be required to submit the following information to the Charity Board:

a) their terms of reference for formal approval and review;b) the minutes of their meetings, together with a summary prepared by the Chair of that group outlining the

key issues discussed at the meeting and those issues that need to be brought to the attention of the Charity Board of Trustees;

c) those assurance and performance management reports listed in the individual group’s annual work programme which have been agreed, and are required by, the Charity Board;

d) an annual report setting out the progress they have made and future development; ande) any report or briefing requested by the Board of Trustees.

14. Administration arrangements

The Lead Director, the Director of Communication & Engagement is an attendee of the Charity Board and has corporate responsibility for;

a) liaising with the Chair on all aspects of the work of the Charity Board, including providing advice;b) ensuring the Charity Board acts in accordance with standing orders and the scheme of reservation and

delegation;c) overseeing the delivery of the Secretary’s duties.

The Secretary of the Charity Board will be responsible for:

a) attending meetings;b) ensuring correct and formal minutes are taken and once agreed by the Chair, distributed to the members;c) keeping a record of matters arising and issues to be carried forward;d) producing an action list following each meeting and ensuring any outstanding action is carried forward on

the action list until complete;e) producing a schedule of meetings to be agreed for each calendar year and making the necessary

arrangements for confirming these dates and booking appropriate rooms and facilities;f) providing appropriate support to the Chair, Lead Director and Charity Board members;g) providing notice of each meeting and requesting agenda items no later than 10 days before a meeting;h) agreeing the agenda with the Chair and Lead Director prior to sending the agenda and papers to members

no later than 7 days before each meeting;i) ensuring the annual work programme is up to date and distributed at each meeting;

j) ensuring the papers of the Charity Board are filed in accordance with the Trust’s policies and procedures.

15. Review

Terms of Reference will normally be reviewed annually, with recommendations for changes submitted to the Charity Board for approval.

ToR agreed by: Board of Trustees of the PHT Charity Date of agreement:

ToR ratified by: Board of Trustees of the PHT Charity Date of ratification:

Review date:


EQUALITY IMPACT SCREENING TOOLTo be completed and attached to any procedural document when submitted to the

appropriate committee for consideration and approval for service and policy changes/amendments

Stage 1 - Screening

Title of Procedural Document: Charitable Funds Code of Procedures

Date of Assessment 21/11/18 Responsible Department

Finance

Name of person completing assessment

Lee Williams Job Title Head of Financial Accounting

Does the policy/function affect one group less or more favourably than another on the basis of :

Yes/No Comments

Age No

Disability No

Gender reassignment No

Pregnancy and Maternity No

Race No

Sex No

Religion or Belief No

Sexual Orientation No

Marriage and Civil Partnership No

If the answer to all of the above questions is NO, the EIA is complete. If YES, a full impact assessment is required: go on to stage 2, page 2

More Information can be found be following the link below

www.legislation.gov.uk/ukpga/2010/15/contents

Stage 2 – Full Impact Assessment

What is the impact Level of Impact

Mitigating Actions(what needs to be done to minimise /

remove the impact)

Responsible Officer


http://www.legislation.gov.uk/ukpga/2010/15/contents

Monitoring of Actions

The monitoring of actions to mitigate any impact will be undertaken at the appropriate level

Specialty Procedural Document: Specialty Governance CommitteeClinical Service Centre Procedural Document: Clinical Service Centre Governance CommitteeCorporate Procedural Document: Relevant Corporate Committee

All actions will be further monitored as part of reporting schedule to the Equality and Diversity Committee
