APPENDIX E
(Agenda item 10 - N.E Meeting - September 2003)
=
&nb=
sp; REPORT
OF THE CEIU FINANCE COMMITTEE
=
; &n=
bsp; =
; &n=
bsp; SEPTEMBER
27TH, 2003
=
____________________________________________________________
=
Members:
Don=
Rogers,
Chair
Del=
la
Winkler
Ber=
trand
Beaudry, replaces Doris Giguère
Chr=
istine
Walker
The=
resa
MacInnis
Jea=
nnette
Meunier-McKay, Co-Chair
=
Technical
Advisor:
Sus=
an
LeBrun, Comptroller
1.<=
span
style=3D'mso-spacerun:yes'> Enforcement ad hoc committee -(=
Page 8
- March 2003 minutes)
=
The
committee reviewed the costing (attachment 1 ) and recommends the cost to come out of Line item 1 - Gener=
al
Expenses/Ad Hoc Committees.
The
committee has been made aware that PSAC might embark on a campaign on
enforcement issues. The commi=
ttee
recognizes that if that should happen, two members from that committee will=
sit
on that PSAC enforcement committee, and the cost from that point on will co=
me
from the campaign line item, which is Line item 26, Organization and Suppor=
t.
2.<=
span
style=3D'mso-spacerun:yes'> Amendments to CEIU Policy 26 - =
(Page
69 - March 2003 minutes)
=
The=
re is no
cost factor associated with this amendment.
=
3.<=
span
style=3D'mso-spacerun:yes'> Travel - NE Meetings (Page 17 -=
March
2003 minutes)
=
Sis=
ter
Russo did not provide the requested wording as agreed. The committee is proposing the ori=
ginal
wording which is “any National Executive member who provides a ration=
ale
for change in travel Requirements prior to booking their arrangements to at=
tend
meetings will be afforded all necessary considerations. The committee recognizes the poten=
tial
impact of these additional costs on line item 12 for the current year as we=
ll
as 2004 and 2005.”
4.<=
span
style=3D'mso-spacerun:yes'> Definition and intent of “=
;Travel
Status”- (Page 19 - March 2003 minutes)
=
The
committee worked on a guideline (attachment 2) which provides definitions f=
or
purpose of the guideline, travel status, workplace and meals.
The
committee recommends this document for approval, and insertion into the
“Financial Guidelines - National Vice Presidents”.
=
Ted
Lupinski confirms that the intent of the Treasury Board travel directive (as
approved by Revenue Canada) was to pay reasonable expenses while in travel
status. These expenses are no=
t taxable. Anything other than this could be
considered taxable income.
5.<=
span
style=3D'mso-spacerun:yes'> Regional Training - clarificati=
on -
(Page 19 - March 2003 minutes)
The
committee will clarify the intent of the statements:
- “Target
the greater number of participants.......” The intent is to use the regional
training funds for training of the members in the region, excluding any cos=
ts
for participants (including guest speakers, facilitators) not in that
region. As well limit the cos=
ts for
sundry expenses.
=
- “NVP
expenses must not be charged.......” The intent is to recognize that =
all
NVP’s have a budget, and part of their duties and roles is to attend =
and
provide training.
6.<=
span
style=3D'mso-spacerun:yes'> NVP stationery/sundries - (Page=
22 -
March 2003 minutes)
The
committee has reviewed the recommendation, has decided to leave the limit at
$200.00 and recognizes Policy 28, 11.2 would not become a part of this
expenditure.
7.<=
span
style=3D'mso-spacerun:yes'> CIC Call Centres - (Page 23 - M=
arch
2003 minutes)
=
The
committee reviewed the costing (attachment 3) and in light of the current
developments of the Call Centres closings, recommends still setting up a
committee, but with 4 members all in Montreal, and the meeting to be held in
Montreal at a reduced cost of $9,000.00.
8.<=
span
style=3D'mso-spacerun:yes'> Official national labour-manage=
ment
meetings
If =
the
National President requests the attendance of a national vice-president at =
an
official national labour-management meeting, the committee recommends the
expenses to come out of line item 2 - General Expenses/Ad Hoc Committees.
9.<=
span
style=3D'mso-spacerun:yes'> National electronic grievance
tracking system
No =
costing
is available at this time due to staffing restrictions with regards to the
implementation of the tracking system.
10.=
2002 Audited Financial Statemen=
ts
=
The
committee is recommending the adoption of the 2002 audited financial
statements.
11.=
CEIU Legal Costs
=
The
attached document (attachment 4)
provides a breakdown of the legal costs for 2003 to August 31; as per
the Fall 2002 NE meeting request, and as per the March 2003 approved format=
.
12.=
Presentation by Ted Lupinski,
CEIU’s auditor
=
Mr.
Lupinski provided explanations to the April 21, 2003 post audit letter and =
offered
recommendations on how to improve the financial operations and the transpar=
ency
of CEIU.
=
A -
Provisional Accounts
The
committee recommends setting up criteria for these accounts, with the follo=
wing
stipulations:
- There
will be no effect on the current approved budgets
- The
provisions in question will slowly be phased out as the liability is used u=
p.
=
Criteria:
- Provisional
accounts will be considered if the activity is not a yearly expense
- The
activity should be budgeted at a minimum of $50,000
=
B -
Contingency Fund
The=
auditor
recommends, as is the norm for non-profit organizations, a minimum of 6 mon=
ths
operating expenses. The committee is in support of building the contingency=
to
the 6 months operating expenses and recommends this to the National Executi=
ve.
=
C -
Funds received by the Region from National Office
Thi=
s has
been implemented at the March National Executive meeting.
=
D -
National Executive Travel Claims
Thi=
s has
been implemented at the March National Executive meeting.
=
E -
Equipment Purchases
Thi=
s has
been implemented at the March National Executive meeting.
=
F -
Allowable Expenses
The
committee also recommends that a letter and the “Financial Guidelines=
-
Regional Vice Presidents” go out to new National Executive members at=
the
beginning of their term which will outline allowable expenses.
=
G - Per
Diem
Unt=
il more
research is done on the specific definition of per diem, and the current
amounts allocated, the committee is advising the National Executive that the
difference of the weekday and weekend rates might constitute taxable
income. We are in the process=
of
getting an advanced ruling from CCRA on the potential tax implications.
13.=
Financial Report - 2002
The=
committee
reviewed the new and approved format of the over and under expenditures rep=
ort,
the new appendix F (notes on provisions and the inclusion of the original
convention budget in the report on over & under budget.
Don=
Rogers,
Cha=
ir of
the CEIU Finance Committee