Amended Finance Policy July 29 2014

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Chlef lnlLlals________ Shubenacadle llnanclal AdmlnlsLraLlon ollcy
uaLe Approved by Chlef and Councll: november 3, 2013 8evlsed on SepLember 9, 2014 page 2

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Approved by Chlef and Councll (daLe)

1hls llnanclal AdmlnlsLraLlon ollcy replaces (prevlous verslons)

SlgnaLure prlnL name














uaLe Approved by Councll: (8C8 number)


:C D/)3& $. +$0E&0EF
2. ollcy SLaLemenL ................................................................................................................................... 3
2.1 Culdlng rlnclples ........................................................................................................................ 3
3. 1lLle ....................................................................................................................................................... 3
4. ueflnlLlons ............................................................................................................................................. 3
3. Plerarchy of llnanclal AuLhorlLy ............................................................................................................ 7
3.1 8oles and 8esponslblllLles for Councll: ........................................................................................ 7
3.2 8oles and 8esponslblllLles llnance CommlLLee ........................................................................... 8
3.3 8oles and 8esponslblllLles ulrecLor of CperaLlons: ..................................................................... 8
3.4 8oles and 8esponslblllLles Lhe ulrecLor of llnance: .................................................................... 9
6. AuLhorlzaLlon ....................................................................................................................................... 10
7. Annual MasLer 8udgeL ........................................................................................................................ 10
7.1 llscal ?ear .................................................................................................................................. 10
7.2 rogram and ueparLmenL Annual 8udgeLs ............................................................................... 10
7.3 lncreaslng, uecreaslng AllocaLlons or 8eallocaLlng of Annual MasLer 8udgeL .......................... 11
7.4 CuarLerly 8eporLs ...................................................................................................................... 11
7.3 ueflclL rocess: .......................................................................................................................... 12
7.6 llscal ?ear Lnd and AudlLs ......................................................................................................... 12
8. llnanclal ManagemenL: LxpendlLures & 8ecords ............................................................................... 12
9. Shubenacadle 8and ayroll rocedures .............................................................................................. 13
9.1 8l-Weekly ALLendance lorms/1lme SheeLs ............................................................................... 13
9.2 ayroll 8ecords .......................................................................................................................... 13
10. Cheque 8equlslLlons ............................................................................................................................ 14
11. 1ravel ollcy for Councll and SLaff ....................................................................................................... 14
11.1 1ravel on Cfflclal Shubenacadle 8uslness ............................................................................... 14
11.2 1ravel SLandards ..................................................................................................................... 16
Alr 1ravel ......................................................................................................................................... 16
Lmployee and or Councll Member urlven vehlcles ........................................................................ 16
AccommodaLlon .............................................................................................................................. 16
Meals and lncldenLal Lxpenses ....................................................................................................... 16
11.3 1ravel Advances - lf appllcable ............................................................................................... 17
11.4 CredlL Cards ............................................................................................................................. 17

11.3 1ravel Clalms and Lxpenses 8equlrlng uocumenLaLlon .......................................................... 17
11.6 8aLe updaLes ........................................................................................................................... 18
12. lnvenLorles .......................................................................................................................................... 18
13. CaplLal AsseLs AccounLlng and ConLrol ollcy ..................................................................................... 18
14. ulsposal of CaplLal AsseLs .................................................................................................................... 19
14.1 AsseL ulsposal, uepreclaLlon and Salvage value ..................................................................... 19
14.2 WrlLlng off AsseLs .................................................................................................................... 19
14.3 Loss, 1hefL and negllgence ..................................................................................................... 19
13. urchase of Coods and Servlces .......................................................................................................... 19
16. 1enderlng of ConLracLs ........................................................................................................................ 20
17. ConfllcL of lnLeresL ............................................................................................................................... 21
18. AudlL .................................................................................................................................................... 21
19. CommunlLy ulsbursemenLs ................................................................................................................. 22
20. AmendmenL ........................................................................................................................................ 22
21. CverslghL of llnance ollcy ................................................................................................................. 22
20.1 8ole of Councll ........................................................................................................................ 22
20.1 8ole of llnance CommlLLee ..................................................................................................... 23
20.2 vlolaLlon of ollcles ................................................................................................................. 23
20.3 Severable ................................................................................................................................. 23


8C G$3-2* <E/E&5&0E
1hls llnanclal AdmlnlsLraLlon ollcy (pollcy) regulaLes Lhe recelpL, managemenL, and expendlLure of
Shubenacadle 8and (8and) moneys and sLlpulaLes Lhe requlred sLrucLures, processes and procedures for
admlnlsLerlng all funds. 1he pollcy has been wrlLLen Lo ensure Lhe lnLegrlLy and Lransparency of all 8and
flnanclal lnformaLlon. 1he use of admlnlsLraLlve conLrols, Lransparency, and flnanclal accounLablllLy wlll allow
Lhe 8and Lo beLLer manage Lhe resources enLrusLed Lo Lhe 8and on behalf of lLs members.

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8and moneys whlch are held "ln common" for all members of Lhe 8and musL be used for Lhe beneflL
of all lLs members,
Whenever posslble, conslderaLlon should be glven Lo use or conserve exlsLlng moneys ln such a way as
Lo beneflL noL only currenL members buL also fuLure generaLlons,
Shubenacadle 8and has been auLhorlzed Lo conLrol, manage and expend lLs revenue moneys under
secLlon 69 of Lhe !"#$%" '(), and assumes full responslblllLy for all revenue expendlLures LhaL are
formally approved by Lhe 8ands Councll.
;C D-E3&
1hls pollcy shall be called Lhe H"#$%&'()(*+& ,+'(')+(- .*/+'+012(1+3' 43-+)56 7",.489
IC A&.-0-E-$0F
ln Lhls ollcy Lhe followlng deflnlLlons have been used:
AAnuC" means Aborlglnal Affalrs and norLhern uevelopmenL Canada,
AgreemenL" means any wrlLLen conLracL beLween Shubenacadle and anoLher parLy or parLles, lncludlng a Lhlrd
parLy, pursuanL Lo whlch money ls Lo be pald Lo or pald ouL by Lhe Shubenacadle,
Annual budgeL" or MasLer 8udgeL" means Lhe forecasL of planned expendlLures for acLlvlLles, programs and
servlces for Lhe forLhcomlng flscal year,
"8and" means lndlan 8and as deflned under secLlon 2 of Lhe !"#$%" '(),
"8and Councll" ls Lhe duly elecLed Councll for Shubenacadle as deflned under Lhe !"#$%" '(),
"8and Councll 8esoluLlon (8C8)" refers Lo a resoluLlon auLhorlzlng acLlon as approved by quorum of Lhe 8and
Councll aL a duly convened meeLlng,
"8and LlsL" means Lhe membershlp llsL of persons who are members of Shubenacadle 8and as malnLalned
under secLlon 8 of Lhe !"#$%" '(),
8and Member" means Lhose person(s) who are reglsLered or are ellglble Lo be reglsLered on Shubenacadle
8and (membershlp) llsL, ln accordance wlLh Lhe !"#$%" '(),
"Change-of-urpose 8C8" refers Lo a new 8C8 LhaL supersede a prevlous 8C8 and whlch ls ldenLlfled wlLh a new
8C8 number,

ConLrlbuLlon AgreemenL" means any wrlLLen fundlng agreemenL conLracL beLween Shubenacadle and Lhe
CovernmenL of Canada and/or wlLh lLs varlous deparLmenLs, corporaLlons and agencles, or wlLh Lhe rovlnce of
nova ScoLla and/or wlLh lLs varlous deparLmenLs, corporaLlons and agencles, pursuanL Lo whlch money ls Lo be
pald Lo Shubenacadle,
ulrecLor of llnance" (uCl) ls Lhe poslLlon of Lhe senlor sLaff member asslgned responslblllLy for Lhe flnanclal
managemenL of Lhe naLlon and for ensurlng Lhe llnanclal AdmlnlsLraLlon ollcy ls followed and lmplemenLed,
ulrecLor of CperaLlons (uCC) ls Lhe senlor admlnlsLraLlve poslLlon ln Lhe Shubenacadle, and may on occaslon
be referred Lo as naLlon Manager, naLlon AdmlnlsLraLor or oLher LlLle as ldenLlfled by Lhe Shubenacadle,
llnance CommlLLee" means Lhe sLandlng commlLLee of Lhe Shubenacadle 8and Councll,
llscal ?ear" means Lhe perlod of Aprll 1sL of each year Lo March 31sL of Lhe followlng year,
Ponorarlum" means amounL pald Lo lndlvlduals provldlng speclflc servlces Lo Lhe 8and and Lo be pald based
on a fee for servlce usually as a sLandard dally raLe, speclal permlsslon requlred from ulrecLor of llnance, Lo pay
honorarlum Lo on-golng full Llme employees,
Manager" means an lndlvldual who ls employed by Lhe Shubenacadle and acLs ln Lhe capaclLy of a program
dlrecLor, deparLmenL manager, and/or a senlor/ execuLlve admlnlsLraLor,
MoLlon" means a proposal for acLlon as declded aL a duly convened meeLlng of a quorum of Lhe Shubenacadle
Councll,
Salary" means Lhe amounL pald on a bl-weekly basls Lo on-golng full-Llme sLaff, based on worklng a regular
workweek (see furLher deflnlLlon ln Shubenacadle P8 ollcy),
Shubenacadle" means Lhe Shubenacadle 8and,
Shubenacadle lunds" means all moneys belonglng Lo Lhe Shubenacadle and lncludes Lwo parLlcular Lypes of
revenues
CaplLal moneys - derlved from Lhe sale of surrendered lands or Lhe sale of Lhe caplLal asseLs of a 8and.
1hese moneys lnclude royalLles, bonus paymenLs and oLher proceeds from Lhe sale of Llmber, oll, gas,
gravel or any oLher non-renewable resource.
8evenue moneys - deflned as all lndlan moneys oLher Lhan caplLal moneys. 1hey are prlmarlly derlved
from a varleLy of sources whlch lnclude, buL are noL llmlLed Lo, Lhe lnLeresL earned on 8and caplLal and
revenue moneys, flne moneys, proceeds from Lhe sale of renewable resources (l.e., crops), leaslng
acLlvlLles (l.e., coLLages, agrlculLural purposes, eLc.) and rlghLs-of-way.
Shubenacadle lunds" may be recelved Lhrough Lhe followlng sources:
:J Any conLrlbuLlon agreemenLs or agreemenLs LhaL Shubenacadle ls a slgnaLory of LhaL are recelvlng
funds from anoLher source,
8J Any moneys recelved from Lhe 8evenue and CaplLal accounLs LhaL are held ln LrusL by AAnuC for Lhe
Shubenacadle,
;J Any lendlng lnsLlLuLlons LhaL are provldlng or lnLends Lo provlde loans or credlL Lo Lhe Shubenacadle,
IJ Any moneys recelved or collecLed on behalf of Lhe Shubenacadle 8and, AAnuC or anoLher parLy, and
6J Any accounLs recelvable moneys of Lhe Shubenacadle.
SLlpend" means Lhe amounL pald bl-weekly Lo elecLed members of Lhe Shubenacadle Councll, members of
Councll recelvlng a sLlpend are noL employees of Lhe 8and,
Wages" means Lhe amounL pald Lo employees (elLher full-Llme or parL-Llme, on-golng or on Lerm conLracL)
who are pald based on hours worked as recorded ln auLhorlzed LlmesheeLs (see furLher deflnlLlon ln
Shubenacadle P8 ollcy),

6C =-&#/#2,* $. K-0/02-/3 !1E,$#-E*
2"# 34/01 5(' 301.4(1&6&/&7&01 84, 94%(-&/:

1he Shubenacadle Councll ls accounLable Lo lLs membershlp regardlng Lhe managemenL and admlnlsLraLlon of
Lhe Shubenacadle funds and shall ensure LhaL Lhe annual budgeL, audlL, pollcles and procedures, and revlews/
evaluaLlons of Lhe 8and funds are accesslble Lo Lhe membershlp of Lhe Shubenacadle 8and.

1he Councll ls responslble for Lhe overslghL and care of all Shubenacadle funds buL has ln parL delegaLed Lhe
day-Lo-day managemenL of Lhe flnanclal managemenL and admlnlsLraLlon of Shubenacadle funds Lo Lhe
llnance CommlLLee as well as Lhe ulrecLor of CperaLlons and Lo Lhe ulrecLor of llnance. 1he Councll shall
appolnL a llnance CommlLLee Lo be responslble for ensurlng LhaL Lhe flnanclal admlnlsLraLlon pollcy and
supporLlng procedures are belng sLrlcLly followed, and Lo oversee key revlew and approval funcLlons as
ldenLlfled below.

Councll 8esponslblllLles lnclude:
1) Annually selecL approprlaLe flnanclal lnsLlLuLlons for Lhe deposlL of Shubenacadle funds,
2) Annually revlew, dlscuss and approve all pollcles and procedures for Lhe flnanclal managemenL and
admlnlsLraLlon of Lhe Shubenacadle funds,
3) 8evlew, dlscuss and approve all pollcles and procedures for Lhe managemenL and admlnlsLraLlon as lL
supporLs Lhe accounLablllLy and Lransparency acLlvlLles assoclaLed wlLh reporLlng Lhe flnanclal
managemenL and admlnlsLraLlon funcLlons of Lhe Shubenacadle funds Lo Lhe membershlp of Lhe
Shubenacadle,
4) Annually revlew, dlscuss and approve Lhe Annual MasLer 8udgeL as well as Lhe quarLerly varlance budgeL
reporLs and all supporLlve deparLmenL or program budgeLs of Lhe Shubenacadle,
3) Pold perlodlc meeLlngs Lo reporL Lo Lhe Shubenacadle membershlp Lhe annual flnanclal affalrs of Lhe
Shubenacadle:
6) 8y end of SepLember each year, revlew accompllshmenLs of Lhe pasL perlod, and communlcaLe plans and
anLlclpaLed budgeLs for Lhe nexL perlod, and
7) 8y end of SepLember each year revlew Lhe audlLed flnanclal sLaLemenLs of Lhe 8and,
8) Annually appolnL by moLlon an AudlLor Lo carry ouL Lhe annual Shubenacadle audlL and revlew, dlscuss and
accepL, Lhrough moLlon, Lhe flnal audlLor's sLaLemenL and reporL,
9) Annually appolnL by moLlon a mlnlmum of four and a maxlmum of slx members of Councll who shall be
delegaLed slgnlng auLhorlLy on behalf of Councll wlLh regard Lo all maLLers covered under Lhls pollcy,
10) negoLlaLe on behalf of Lhe 8and and wlLh asslsLance of Lhe senlor sLaff, and slgn all fundlng agreemenLs on
behalf of Lhe Shubenacadle,
11) ass a 8and Councll 8esoluLlon Lo formally approve all negoLlaLed agreemenLs Lo provlde good and/or
servlces beLween Shubenacadle and Lhe agreed conLracL holder,
12) ass a moLlon of Councll Lo formally approve all oLher flnanclal relaLed declslons LhaL supporL Lhe on-golng
admlnlsLraLlon and managemenL of Shubenacadle funds,
13) Adhere Lo Lhe Shubenacadle Leadershlp Code & ConfllcL of lnLeresL ollcy and Shubenacadle Puman
8esource ollcy aL all Llmes and shall noL Lake advanLage of Lhelr poslLlon(s) as a Shubenacadle Councll
member and/or employee of Lhe Shubenacadle for personal or famlly galn,
14) Lnsure LhaL Shubenacadle members have access Lo all of Lhe mlnuLes of Lhe Shubenacadle Councll
meeLlngs, moLlons, by-laws, and 8C8's perLalnlng Lo Lhe Shubenacadle funds, budgeLs, quarLerly reporLs,
flnanclal sLaLemenLs, audlLs and Lhe Shubenacadle llnanclal AdmlnlsLraLlon ollcy, and
13) Lnsure LhaL as deflned by Lhls pollcy, cause Lo be malnLalned, all Lhe flnanclal records of Lhe Shubenacadle
Lhrough Lhe offlce of Lhe ulrecLor of CperaLlons, as prescrlbe and ln accordance wlLh Lhe AAnuC ?ear-Lnd
8eporLlng Pandbook for llrsL naLlon AudlLed llnanclal SLaLemenLs and ?ear-Lnd 8eporLlng Culde and
generally accepLed accounLlng pracLlces.

2"! 34/01 5(' 301.4(1&6&/&7&01 ;&(5(-0 94<<&7700
1he llnance CommlLLee ls responslble for recommendlng flnanclal pollcles, goals, and budgeLs
LhaL supporL Lhe mlsslon, values, and sLraLeglc goals of Shubenacadle and presenLlng Lo Chlef and Councll for
approval. 1he commlLLee also conducLs a monLhly revlew Lhe 8ands flnanclal performance agalnsL lLs goals and
proposes and reporLs back Lo Councll on Lhelr flndlngs and analysls.

1he llnance CommlLLee reporLs Lo Councll and ls composed of Lhe ulrecLor of CperaLlons, Lhe ulrecLor of
llnance and one member of Councll (who does noL have slgnlng auLhorlLy). lf Lhe 8and ls operaLlng under an
lnLervenLlon agreemenL, Lhe Lerms and condlLlons of Lhe agreemenL overrlde Lhe powers of Lhe CommlLLee. A
represenLaLlve from Lhe exLernal lnLervenLlon admlnlsLraLor wlll also be a member of Lhe CommlLLee.

1he llnance CommlLLee's speclflc responslblllLles lnclude:
1) 8ecommendlng pollcles LhaL malnLaln and lmprove Lhe flnanclal healLh and lnLegrlLy of Lhe 8and.
2) 8evlewlng and recommendlng a long-range flnanclal plan for Lhe 8and.
3) 8evlewlng and recommendlng an annual operaLlng budgeL and annual caplLal budgeL conslsLenL wlLh Lhe
long-range flnanclal plan and flnanclal pollcles.
4) 8evlewlng and recommendlng caplLal expendlLures and unbudgeLed operaLlng expendlLures LhaL exceed
Lhe ulrecLor of CperaLlons spendlng auLhorlLy of $3,000.
3) 8evlewlng and approvlng caplLal expendlLures and unbudgeLed operaLlng expenses LhaL, per Councll-
approved pollcy, are above 1he ulrecLor of CperaLlons auLhorlLy buL below Lhe Lhreshold requlred for
Councll approval of $10,000.
6) 8evlewlng Lhe flnanclal aspecLs of ma[or proposed LransacLlons, new programs and servlces, as well as
proposals Lo dlsconLlnue programs or servlces, and maklng acLlon recommendaLlons Lo Lhe Councll.
7) MonlLorlng Lhe flnanclal performance of Lhe organlzaLlon as a whole and lLs ma[or subsldlary organlzaLlons
or buslness llnes agalnsL approved budgeLs, long-Lerm Lrends, and lndusLry benchmarks.
8) 8equlrlng and monlLorlng correcLlve acLlons Lo brlng Lhe 8and lnLo compllance wlLh lLs budgeL and oLher
flnanclal LargeLs.

1he llnance CommlLLee also has responslblllLy for audlL overslghL, lncludlng worklng wlLh Lhe AudlLors Lo
compleLe Lhe annual audlL process and ensure Lhe 8ands AudlL ls compleLe and submlLLed on Llme.
1he llnance CommlLLee also has responslblllLy for lnvesLmenL overslghL, as may be made from Llme Lo Llme by
Lhe 8and:
1) 8ecommendlng Lo Lhe Councll pollcles governlng lnvesLmenLs and penslon plans.
2) 8ecommendlng Lhe selecLlon of lndependenL lnvesLmenL advlsers and managers.
3) 8evlewlng reporLs from lndependenL lnvesLmenL advlsers and managers and reporLlng back Lo Lhe Councll.

2"= 34/01 5(' 301.4(1&6&/&7&01 >&,0-74, 48 ?.0,57&4(1:
1he Councll shall dlrecL Lhe overall managemenL and admlnlsLraLlon of Lhe 8and funds Lhrough Lhe offlce of Lhe
ulrecLor of CperaLlons (uCC) and Lhe ulrecLor of llnance (uCl).
:J Lnsure all 8C8's, dlrecLlves, moLlons and by-laws of Lhe 8and as approved by Councll and regardlng Lhe
care and proLecLlon of all Shubenacadle funds are sLrlcLly followed,
8J Cversee Lhe flnanclal monlLorlng of all deparLmenLs and programs, Lhrough Lhe llnance ueparLmenL, Lo
ensure LhaL Lhelr expendlLures do noL exceed Lhelr pre-deLermlned budgeLary llmlLs,
;J Lnsure LhaL all ueparLmenL dlrecLors/managers properly manage and auLhorlze all expendlLures belng
made agalnsL hls/her approved deparLmenLal budgeL,
IJ Cversee Lhe esLabllshmenL and malnLenance of Lhe approprlaLe admlnlsLraLlve sLrucLures process and
procedures are developed and followed by Lhe llnance ueparLmenL regardlng Lhe managemenL of all
flnanclal acLlvlLles and records of Lhe 8and,

6J Cversee Lhe preparaLlon of Lhe Annual MasLer 8udgeL of Lhe Shubenacadle ln accordance wlLh Lhe annual
budgeL process of Lhe Shubenacadle, secLlon 7 of Lhls pollcy,
LJ Lnsure LhaL Lhe llnance ueparLmenL ls accuraLely malnLalnlng Lhe managemenL and admlnlsLraLlon of all
lLs flnanclal sLaLemenLs, bank reconclllaLlons, and budgeLary reporLs, and ensure LhaL up Lo daLe lnvenLory
llsLs by ueparLmenL are prepared quarLerly,
MJ Cversee Lhe managemenL and admlnlsLraLlon of auLhorlzed expendlLures and slgn all expendlLures
accordlng wlLhln Lhe approved budgeL up Lo $3,000 as approved by Lhe Shubenacadle Councll Lhrough Lhe
budgeLary approval process,
NJ Lnsure LhaL Lhe processes for Lenderlng, purchase orderlng, and cheque auLhorlzaLlon are conducLed
accordlng Lo Lhe approved requlremenLs of Lhe flnance admlnlsLraLlon pollcy,
2"@ 34/01 5(' 301.4(1&6&/&7&01 7A0 >&,0-74, 48 ;&(5(-0:
1he ulrecLor of llnance shall ensure LhaL Lhe managemenL and admlnlsLraLlon funcLlons of Lhe Shubenacadle
funds, Lhrough Lhe Shubenacadle llnance ueparLmenL, are lmplemenLed LhroughouL all of Lhe Shubenacadle
deparLmenLs and programs.
:J Advlse Lhe Shubenacadle Councll on all maLLers relaLed Lo Lhe managemenL and admlnlsLraLlon of Lhe
Shubenacadle funds,
8J Lnsure LhaL all conLracLs and flnanclal LransacLlons are conducLed accordlng Lo Shubenacadle flnance
admlnlsLraLlon pollcy and supporLlng procedures and approved budgeLs,
;J Lnsure LhaL sLrlcL cash flow conLrols are ln place, and be responslble for Lhe on-golng dally managemenL
and release of funds,
IJ repare Lhe drafL MasLer 8udgeL wlLh lnpuL by deparLmenL dlrecLors/managers and for flnallzaLlon by Lhe
llnance CommlLLee, once Lhe drafL ls flnallzed, presenL Lo Councll for conslderaLlon and approval as per
secLlon 7 of Lhls pollcy,
6J Lnsure LhaL Shubenacadle funds are asslgned ln Lhe budgeL accordlng Lo Lhe Lerms of each fundlng
agreemenL and as requlred for Lhe managemenL and admlnlsLraLlon of Lhe Shubenacadle as seL-ouL by
Councll ln Lhe SLraLeglc lan,
LJ rovlde Councll wlLh a deLalled MasLer CuarLerly 8eporL and lLs supporLlve deparLmenL and program
CuarLerly 8eporLs durlng Lhe monLhs of AugusL, november, lebruary and May and provlde lnLerpreLaLlon
of Lhe CuarLerly 8eporLs as requesLed by Lhe Councll,
MJ Lnsure LhaL an audlL of Shubenacadle ls lnlLlaLed and compleLed on an annual basls, and ensure LhaL all
requlremenLs are meL for Lhe annual flnanclal audlL lncludlng up Lo daLe lnvenLory llsLs for all deparLmenLs
NJ resenL Lhe flnal AudlLor's sLaLemenL and reporL Lo Shubenacadle Councll for Lhelr revlew, dlscusslon and
accepLance,
OJ uevelop, recommend and lmplemenL all flnanclal accounLablllLy and Lransparency pollcles, procedures and
mechanlsms Lo ensure LhaL Lhe Shubenacadle Councll, Shubenacadle membershlp and fundlng agencles
are provlded wlLh sufflclenL flnanclal sLaLemenLs, budgeLs, audlLs, evaluaLlons and/or reporLs,
:9J uevelop, recommend, lmplemenL and evaluaLe all flnanclal managemenL, admlnlsLraLlon and
accounLablllLy pollcles and procedures on an annual basls,
::J LsLabllsh, monlLor and evaluaLe Lhe lmplemenLaLlon of an annual budgeLary cycle wlLhln Lhe Shubenacadle
deparLmenLs and programs and work wlLh deparLmenL dlrecLor/manager as requlred where posslble or
anLlclpaLed flnanclal managemenL and budgeLary conLrols are aL rlsk,
:8J LsLabllsh llnes of credlL wlLh varlous suppllers and/or lendlng lnsLlLuLlons as requlred from Llme Lo Llme,
:;J ueposlL monles recelved by Shubenacadle ln Lhe flnanclal lnsLlLuLlons deslgnaLed by Lhe Shubenacadle
Councll,
:IJ CollecL monles owlng Lo Shubenacadle, as requlred,
:6J Make paymenLs and seLLle all accounLs payable for all monles owed by Shubenacadle as requlred,
:LJ LsLabllsh and malnLaln approprlaLe admlnlsLraLlve sLrucLures and sLorage locaLlons for Lhe managemenL of
all Lhe flnanclal acLlvlLles and records of Shubenacadle,
:MJ 8e responslble for all oLher maLLers relaLlng Lo Lhe flnanclal affalrs of Lhe 8and noL asslgned by anoLher
moLlon, by-law or 8C8 Lo any oLher deparLmenL of Shubenacadle.
uaLe Approved by Chlef and Councll: november 3, 2013 8evlsed on SepLember 9, 2014 page

LC !1E,$#-P/E-$0
1he llnance ueparLmenL wlll be responslble for ensurlng paymenLs made Lo lndlvlduals (payroll, Soclal,
oLher,.) are lssued accordlng Lo all relevanL pollcles. AL no Llme shall an lndlvldual recelve fundlng from
mulLlple sources unless allowable by pollcy. Access Lo personal lnformaLlon for Lhls purpose shall sLrlcLly adhere
Lo all relevanL prlvacy and confldenLlallLy regulaLlons and approvals.
:J Shubenacadle Councll shall, Lhrough moLlon, annually deslgnaLe four (4) members of Councll as slgnlng
offlcers and all cheques and bank auLhorlzaLlons, all cheques and bank auLhorlzaLlons requlre Lwo (2) of
Lhe four (4) slgnaLures, (noLe: Lhe Lerms and condlLlons of any lnLervenLlon AgreemenL supersede Lhls
clause),
8J Lach ueparLmenL ulrecLor/Manager musL auLhorlze all expendlLures Lo be made agalnsL hls/her approved
deparLmenLal budgeL as lncluded ln Lhe Annual 8udgeL,
;J 1he ulrecLor of CperaLlons can approve expendlLures up Lo $3,000 on lLems LhaL have been approved by
Councll ln Lhe Annual 8udgeL,
IJ 1he llnance CommlLLee can approve expendlLures up Lo $10,000 on lLems LhaL have been approved by
Councll ln Lhe Annual 8udgeL,
6J 1he llnance CommlLLee musL revlew all expendlLures over $10,000 lncludlng all expendlLures wlLhln Lhe
approved Annual 8udgeL before maklng a recommended Lo Councll for Lhe expendlLure and for Lhelr
approval by moLlon.
MC !001/3 Q/FE&# ?1'R&E
1he ulrecLor of CperaLlons and ulrecLor of llnance shall ensure LhaL Lhe Annual MasLer 8udgeL ls developed
and presenLed Lo Lhe Shubenacadle Councll for revlew and dlscusslon no laLer Lhen March 13
Lh
each year. 1he
flnal Annual MasLer 8udgeL, sub[ecL Lo havlng recelved conflrmaLlon of all fundlng, shall be presenLed Lo
Councll for conslderaLlon and approval by Aprll 13
Lh
each year. Approval of Lhe Annual MasLer 8udgeL shall be
made by moLlon of Councll.
Shubenacadle funds, lncludlng esLlmaLed flgures when requlred/as approprlaLe, shall be used for Lhe purposes
of preparlng Lhe annual budgeL for each lndlvldual program and deparLmenL, as well as Lhe Annual MasLer
8udgeL for Lhe whole 8and. 1he ulrecLor of llnance shall, ln accordance wlLh Canadlan Cenerally AccepLed
AccounLlng rlnclples, prepare a consolldaLed Annual MasLer 8udgeL for Shubenacadle 8and
B"# ;&1-5/ C05,
1he flscal year of Lhe Shubenacadle 8and shall be from Aprll 1 of each year Lo March 31 of Lhe followlng year.
B"! +,4),5< 5(' >0.5,7<0(7 D((%5/ E%')071
1he ulrecLor of llnance, ln collaboraLlon wlLh program dlrecLors and deparLmenL managers, shall be
responslble for esLabllshlng and malnLalnlng each deparLmenL and program's annual budgeL Lhrough Lhe
followlng process:
:J ueparLmenLal annual drafL budgeLs should be prepared prlor Lo Lhe sLarL of Lhe new flscal year - usually by
Lhe end of lebruary.
8J 8evlew Lhe relevanL deparLmenL or program's currenL conLrlbuLlon agreemenL(s) Lo reconflrm whaL Lhe
mlnlmum requlremenLs are regardlng Lhe goals, ob[ecLlves, acLlvlLles and reporLlng requlremenLs for Lhe
new Annual MasLer 8udgeL,
;J 8evlew Lhe relevanL deparLmenL or program's quarLerly flnanclal and flnal flnanclal reporLs of Lhe prevlous
flscal year, whlch would lnclude any surplus or (deflclL) balances LhaL need Lo be carrled over lnLo Lhe new
annual budgeL,
IJ 8evlew Lhe relevanL deparLmenL or program's prevlous year's work plan(s) Lo deLermlne whaL goals,
ob[ecLlves and acLlvlLles may need Lo be carry over lnLo Lhe new annual budgeL,

6J 8evlew Lhe deparLmenL or program's annual revlews and/or evaluaLlons Lo deLermlne whaL new goals,
ob[ecLlves and acLlvlLles should be lnLroduced ln Lhe new annual budgeL,
LJ 8ased on Lhe above revlewlng acLlvlLles, Lhe deparLmenL managers and program dlrecLors shall deLermlne
whaL goals, ob[ecLlves and acLlvlLles shall be recommended Lo Lhe Shubenacadle Councll for Lhe new
annual budgeL,
MJ 1he deparLmenL or program shall ldenLlfy any planned or anLlclpaLed lncomlng addlLlonal funds from:
a) A conLrlbuLlon agreemenL(s) made beLween Lhe Shubenacadle Councll and Lhe CovernmenL of Canada
and/or Lhe rovlnce of nova ScoLla, and
b) An agreemenL(s) made beLween Lhe Shubenacadle Councll and anoLher parLy.
B"= F(-,051&()G >0-,051&() D//4-57&4(1 4, 305//4-57&() 48 D((%5/
H5170, E%')07
1he llnance CommlLLee can recommend Lo Lhe Shubenacadle Councll Lo lncrease or decrease Lhe allocaLlon of
Shubenacadle funds or reallocaLe Shubenacadle funds Lo dlfferenL secLors of Lhe budgeL(s) as requlred from
Llme Lo Llme and as allowed accordlng Lo any relevanL conLrlbuLlon agreemenL and/or agreemenLs of Lhe
Shubenacadle 8and. CuarLerly Lhe ulrecLor of llnance and llnance CommlLLee shall presenL a CuarLerly
varlance 8udgeL Lo Councll for revlew and approval Laklng lnLo accounL any reallocaLlons, lncreases and or
decreases ln overall budgeL and or deparLmenLal and program budgeLs.
B"@ I%5,70,/J 30.4,71
1he ulrecLor of llnance shall produce a quarLerly flnanclal reporL for each deparLmenL manager and program
dlrecLor durlng Lhe monLhs of AugusL, november, lebruary and May,
:J CuarLerly reporLs shall conslsL of Lhe followlng lnformaLlon:
a) SecLlon A - lnLroducLlon:
LxecuLlve Summary whlch lncludes:
(l) 8eporL daLe,
(ll) erlod covered (porLlon of flscal year covered),
(lll) Summary of 8eporL (only lncluded ln llnal llscal CuarLerly 8eporL),
(lv) PlghllghLs - Maln AchlevemenLs (only lncluded ln llnal llscal CuarLerly 8eporL), and
(v) SlgnaLorles of Lhe reporL (only lncluded ln llnal llscal CuarLerly 8eporL).
b) SecLlon 8 - llnanclal erformance:
Summary sLaLemenL of acLual revenues and expendlLures per admlnlsLraLlve and/or servlce
funcLlons as per deparLmenL and program and proraLe budgeL,
LxplanaLlons of lmporLanL devlaLlons beLween budgeLed expendlLures vs. acLual expendlLures,
ueLalled balance sheeL lncludlng lLs relaLed noLes, lf appllcable,
lorecasL cash flow for Lhe remalnlng perlod(s) of Lhe flscal year,
ueLalled llsL of accounLs recelvable and payable llsLed by due daLe - 30/60/90/120 days and over,
LlsL of accrued accounLs recelvable and expenses, lf appllcable, and
ueLalled llsL of deferred revenues lncluded ln Lhe balance sheeL.
c) SecLlon C - AcLlvlLy 8eporL:
1hls secLlon musL lnclude a progress reporL of Lhe relevanL deparLmenL or program's
admlnlsLraLlve and flnanclal measures LhaL have been seL ouL ln Lhe respecLlve annual budgeL.
d) SecLlon u - Concluslon:
1hls secLlon musL lnclude:
(l) Lhe performance assessmenL of Lhe goals, ob[ecLlves and acLlvlLles seL ouL ln Lhe
respecLlve deparLmenL or program's annual budgeL,
(ll) Lhe recommendaLlons or modlflcaLlons LhaL are requlred Lo be made ln order Lo
malnLaln Lhe deparLmenL or program's annual budgeL, lf appllcable, and
(lll) Lhe goals, ob[ecLlves and acLlvlLles LhaL shall be Lhe prlorlLy for Lhe nexL quarLer(s).

8J 1he ulrecLor of llnance shall seL-up a quarLerly meeLlng wlLh each program dlrecLor and deparLmenL
manager Lo revlew and dlscuss Lhelr respecLlve quarLerly reporLs durlng Lhe monLhs of AugusL, november,
lebruary and May.
;J Cnce Lhe quarLerly reporLs' meeLlngs are concluded, Lhe ulrecLor of llnance shall consolldaLe all Lhe
quarLerly reporLs of Lhe 8and lnLo one MasLer CuarLerly 8eporL and submlL lL Lo Lhe llnance CommlLLee for
Lhelr revlew Lo be submlLLed Lo Lhe Shubenacadle Councll for Lhelr auLhorlzaLlon and approval.
B"2 >08&-&7 +,4-011:
:J ln Lhe evenL of a deflclL wlLhln a deparLmenL or program, Lhe ulrecLor of llnance and Lhe ulrecLor of
CperaLlons shall meeL wlLh Lhe relevanL deparLmenL manager or program dlrecLor Lo dlscuss Lhe deflclL
and develop a remedlal managemenL plan Lo brlng Lhe respecLlve annual budgeL back lnLo balance.
8J 1o develop Lhe remedlal managemenL plan, Lhe followlng acLlvlLles musL be adhered Lo by Lhe respecLlve
deparLmenL manager or program dlrecLor:
a) 8evlew Lhe relevanL conLrlbuLlon agreemenL(s) of Lhe deparLmenL or program,
b) 8evlew of Lhe prlorlLles, goals, ob[ecLlves, acLlvlLles and reporLlng requlremenLs LhaL were esLabllshed
for Lhe currenL and prevlous annual budgeL,
c) 8evlew all currenL and pendlng expendlLures Lo ldenLlfy Lhe prlorlLy(les), goal(s), ob[ecLlve(s) or
acLlvlLy(les) LhaL may be causlng Lhe deflclL(s),
d) ldenLlfy remedlal managemenL opLlons, acLlons and/or cuL backs LhaL can mlnlmlze and evenLually
ellmlnaLe Lhe deflclL wlLhln Lhe nexL quarLer(s), Lhe currenL flscal year and/or addlLlonal flscal years.
B"K ;&1-5/ C05, L(' 5(' D%'&71
AL Lhe end of each flscal year, Lhe Shubenacadle ulrecLor of llnance wlll meeL wlLh each program dlrecLor or
deparLmenL manager Lo revlew hls or her prevlous annual budgeL and quarLerly reporLs, ln deLall. Worklng wlLh
each program and deparLmenL Lo ensure all reporLs have been compleLed and flled.
1he ulrecLor of llnance shall work wlLh Lhe AudlLors Lo prepare for Lhe annual AudlL process lncludlng
preparaLlon of all documenLaLlon requlred by Lhe AudlLors and ensurlng LhaL Lhe Ceneral Ledger and all
reporLlng ls currenL, up-Lo-daLe and closed for year end.
NC K-0/02-/3 Q/0/R&5&0ES @T"&0'-E1#&F U V&2$#'F
:J 1he ulrecLor of llnance shall be responslble for ensurlng LhaL a saLlsfacLory bookkeeplng sysLem ls
esLabllshed and malnLalned Lo record and sLore all flnanclal LransacLlons.
8J 1he bookkeeplng sysLem ls Lo be malnLalned on an accrual basls.
a) 1he Shubenacadle llnance ueparLmenL shall malnLaln a CharL of AccounLs LhaL lncludes a ually Ledger
and Lhe approprlaLe !ournals and enLrles Lo ensure LhaL Lhe proper admlnlsLraLlve conLrols are ln place
for Lhe Lracklng of all flnanclal LransacLlons (revenues & expendlLures) of Shubenacadle funds and Lo
ensure LhaL Lhe CharL of AccounLs ls malnLalned and updaLed monLhly.
b) All paymenLs and flnanclal commlLmenLs shall be ln accordance wlLh Lhe Annual MasLer 8udgeL. no
paymenL shall be made for Lhe performance of work, supply of goods or renderlng of servlces unless
Lhe charge for such work, goods or servlces has been auLhorlzed by:
Annual MasLer 8udgeL and or CuarLerly varlance 8udgeL,
As deLalled ln Lhe deparLmenL or program annual budgeL,
A 8C8 or moLlon,
1he auLhorlzed lndlvldual (elLher ueparLmenL ulrecLors and/or Lhe ulrecLor of CperaLlons and/or
Lhe llnance CommlLLee) has approved Lhe expendlLure agalnsL a budgeL, and/or
A slgned conLracL compleLed under Lhe 1enderlng or urchase Crder process of Lhls pollcy and ls
beLween Lhe Shubenacadle 8and and Lhe person (or company) provldlng such work, goods or
servlces whlch esLabllshes Lhe amounL, or a meLhod of calculaLlng Lhe amounL, Lo be charged for
such work, goods or servlces.

c) lor all work, goods or servlces LhaL are provlded by or Lhrough Lhe Shubenacadle 8and or any oLher
person on behalf of Lhe 8and for a fee or oLher charge, an lnvolce shall be rendered for paymenL for
Lhe work, goods or servlces.
d) 1he ulrecLor of llnance shall be responslble Lo ensure all lnvolces are rendered pursuanL Lo Lhls pollcy.
OC <,1)&0/2/'-& ?/0' G/*#$33 G#$2&'1#&F
1hls flnanclal admlnlsLraLlon pollcy esLabllshes Lhe guldellnes and procedure as lL relaLes Lo payroll procedures
and keeplng of payroll records as lL applles Lo all Shubenacadle Lmployees (lncludlng all on-golng, casual and
Lerm employees).
M"# E&NO00P/J D770('5(-0 ;4,<1QR&<0 SA0071
1he 8l-weekly 1lmesheeLs are Lo be approved by Lhe employees' lmmedlaLe supervlsor or, alLernaLlvely, lf Lhe
lmmedlaLe supervlsor ls noL avallable, a Senlor Manager who can verlfy Lhe aLLendance of Lhe Lmployee. 1he
ulrecLor of CperaLlons approves Lhe weekly or blweekly aLLendance forms of Lhe Senlor ManagemenL
Lmployees.
All hourly Shubenacadle Lmployees are requlred Lo submlL bl-weekly aLLendance forms or Llme sheeLs for Lhe
bl-weekly perlod endlng on a lrlday (or Sunday for employees worklng weekend hours).
All salarled employees are requlred Lo submlL leave sheeLs ldenLlfylng any leave Llme used ln a bl-weekly perlod
Lo Lhe Puman 8esources CoordlnaLor for hls/her slgnaLure before Lhey are submlLLed Lo Lhe ulrecLor of llnance
for processlng.
1he ulrecLor of llnance musL recelve 1lmesheeLs and ALLendance Leave sheeLs no laLer Lhan noon on 1uesday
Lhe week followlng Lhe end of Lhe perlod. All payroll cheques are Lhen processed on Wednesday for plck-up on
1hursday. 8y Lhe end of flscal year 2013, Lhe lssulng of ayroll wlll be phased ln Lo reflecL Lhe prevlous perlod
l.e. Lhe week endlng and documenLed on Lhe LlmesheeL, noL Lhe currenL week / week Lhe cheque ls lssued.
Cheques shall only be lssued dependenL on avallable cash flow.
M"! +5J,4// 30-4,'1
As per Lhe lederal Canada Labour Code, payroll records, lncludlng Lhe followlng documenLs, are Lo be kepL on
flle for aL leasL 84 monLhs (or 7 years):
:J 1he employer musL record Lhe name, address, soclal lnsurance number, [ob LlLle, and gender of Lhe
employee. lf Lhe employee ls under 17 years old, Lhe age of Lhe employee musL be recorded. 1he sLarL, and
any end daLe of employmenL ls also requlred.
8J 1he employer musL record Lhe raLe of pay and wheLher lL ls hourly/weekly/monLhly/or on any oLher basls.
lf lL ls on any oLher basls, a clear explanaLlon musL be evldenL. ln addlLlon, any changes Lo Lhe raLe of pay,
and effecLlve daLes, musL be ldenLlfled.
;J 8ecords are requlred whlch show Lhe dally hours worked, unless Lhe employee ls excluded as a manager as
provlded for under Lhe Puman 8esources ollcy. lf hours of work are averaged, records musL lnclude Lhe
posLlng of Lhe 30 day noLlce, as well as ldenLlfy Lhe perlods of averaglng, sLarL daLe of averaglng, deLalls of
Lhe reducLlons ln hours, and Lhe number of overLlme hours pald lf appllcable. ln Lhe case of a modlfled
work schedule, coples of Lhe noLlce, schedules, voLes and posLlng daLes are needed.
IJ lor Llmes when Lhe employee has been granLed leave, appllcable records musL be kepL. 1hls would
lnclude: sLarL and end daLe of annual vacaLlons, general holldays, bereavemenL leave, sLarL and end daLes
of any maLernlLy/parenLal/or maLernlLy relaLed reasslgnmenL leave, slckness and work relaLed lllness or
ln[ury absences.
6J 1hese Lypes of records lnclude Lhe ldenLlflcaLlon of Lhe employer's pay perlods, any agreemenLs relaLlng Lo
Lhe posLponemenL or walvlng of vacaLlon leave, Lhe subsLlLuLlon of general holldays and relaLed voLes,
noLlces Lo deLermlne year of employmenL" for vacaLlon purposes, and noLlces for leave for

maLernlLy/parenLal leave. ln Lhe case of LermlnaLlon of employmenL, a copy of Lhe noLlce of LermlnaLlon
musL be reLalned. lf a requesL for a medlcal cerLlflcaLe has been made for slck leave or maLernlLy relaLed
maLLers, a copy of Lhe cerLlflcaLe(s) musL be kepL. ln cases of work relaLed ln[ury or lllness, deLalled reasons
for Lhe absence, expecLed daLes for reLurn Lo work or noLlflcaLlons/reasons LhaL employee cannoL reLurn
musL all be documenLed and malnLalned on flle.
:9C +,&W1& V&W1-F-E-$0F
:J All lnvolces, cllenL, and/or blll paymenL requesLs musL lnclude a slgned Cheque 8equlslLlon form and musL
be submlLLed Lo Lhe Shubenacadle llnance ueparLmenL by noon on 1uesday for processlng ln Llme for
1hursday cheque run.
a) Lach Cheque 8equlslLlon lorm requlres Lhe followlng lnformaLlon:
ueparLmenL or rogram AccounL number Lo be charged,
name of 8ecelver,
AmounL of aLLached lnvolce, cllenL requesL, blll paymenL, eLc. wlLh PS1 separaLely ldenLlfled
1he lnvolce number, accounL number of blll paymenL or Lracklng number ln reference Lo Lhe
aLLached documenLaLlon,
uescrlpLlon of purpose for paymenL,
ldenLlflcaLlon as Lo llne lLem ln approved deparLmenLal Annual 8udgeL,
uaLe of Cheque 8equlslLlon, and
SlgnaLure of manager, dlrecLor or Lhelr approved deslgnaLe.
b) ln Lhe evenL LhaL a manager or dlrecLor ls noL avallable for slgnlng auLhorlLy, Lhe manager or dlrecLor ls
requlred Lo provlde wrlLLen noLlflcaLlon Lo Lhe llnance ueparLmenL, prlor Lo hls/her absence,
ldenLlfylng who shall be hls/her deslgnaLed slgnlng auLhorlLy ln hls/her absence.
8J lf Lhe lnvolce, cllenL and/or blll paymenL requesL ls noL submlLLed, accordlng Lo subsecLlon a), Lhen Lhe
requesL shall noL be auLhorlzed by Lhe llnance ueparLmenL for cheque lssuance.
;J All deparLmenLs and programs musL submlL all orlglnal coples of lnvolces, documenLaLlon for cllenL
requesLs and/or blll paymenL sLubs along wlLh a Cheque 8equlslLlon form and send Lhese lLems Lo Lhe
llnance ueparLmenL for flnal auLhorlzaLlon and lssuance of a cheque.
IJ lf a deparLmenL or program wlshes Lo make a copy of all lnvolces, documenLaLlon of cllenL requesLs, blll
paymenL sLubs and Cheque 8equlslLlon forms for Lhelr deparLmenL or program Lhey musL ensure Lhese
coples are kepL and malnLalned ln a secured locaLlon wlLhln Lhelr deparLmenL or program offlce.
6J rlor Lo Lhe release of all cheques from Lhe Shubenacadle llnance ueparLmenL, Lhe llnance ueparLmenL
shall reLaln one of Lhe Lwo cheque sLubs and aLLach Lhls sLub Lo Lhe cheque requlslLlon form and lLs
respecLlve lnvolce, documenLaLlon of cllenL requesL and/or blll paymenL form(s).
LJ 1hls flnal Cheque 8equlslLlon package shall be flled and sLored ln a secure locaLlon wlLhln Lhe
Shubenacadle AdmlnlsLraLlon Cfflce.
MJ Cn or by 1hursday of each week, each deparLmenL and program deslgnaLes shall plck up all Lhelr
respecLlve lssued cheques from Lhe AdmlnlsLraLlon Cfflce.
NJ Lach deparLmenL or program, lf Lhey wlsh, may reLaln Lhe second cheque sLub prlor Lo releaslng lL Lo Lhe
recelver and aLLach Lhe second sLub Lo Lhelr Cheque 8equlslLlon package.
::C D#/%&3 G$3-2* .$# +$102-3 /0' <E/..
##"# R,5T0/ 4( ?88&-&5/ SA%60(5-5'&0 E%1&(011
lL shall be Lhe responslblllLy of Lhe lmmedlaLe supervlsor Lo deLermlne wheLher, when, by whom, and by whaL
means Lravel shall be Laken. All Lravel expenses musL be asslgned Lo an approved budgeL (ldenLlfled ln a
ueparLmenLal Lravel as well as Councll Lravel budgeL).
AuLhorlzaLlon:

ln Lhe case of a member of Councll or Lhe ulrecLor of CperaLlon, by approval of aL leasL one of Lhe
Councll members wlLh approved slgnlng auLhorlLy.
lor all ulrecLors and rogram Managers, by approval of Lhe ulrecLor of CperaLlons.
lor all oLher sLaff, by Lhelr deparLmenLal ulrecLor.
Cnce Lravel ls auLhorlzed, Lhe condlLlons and paymenLs prescrlbed ln Lhls pollcy shall apply. lL provldes only for
Lhe employees and members of Councll leglLlmaLe expenses necessarlly lncurred durlng approved Lravel and
noLhlng ln Lhe pollcy ls lnLended Lo permlL any paymenLs LhaL can be consLrued as lncome or oLher
compensaLlon Lo Lhe employee Lravelllng on offlclal Shubenacadle buslness. All Lravel musL be conducLed uslng
Lhe mosL economlcal means posslble.
8aslc rlnclples
:J 1he approvlng ulrecLor musL ensure LhaL:
a) Lhe Lravel ls necessary and ln Lhe besL lnLeresL of Shubenacadle 8and as a whole,
b) Lhe Lravel arrangemenLs are conslsLenL wlLh Lhe provlslons of Lhls pollcy, and
c) Lhe accommodaLlon of needs of Lhe lndlvldual underLaklng Lhe Lravel ls provlded Lo proLecL Lo Lhe
polnL of undue hardshlp.
8J When an employee(s) ls/are requlred Lo Lravel frequenLly or on a regular basls or ln clrcumsLances where lL
ls ln Lhe besL lnLeresL of Shubenacadle Lo do so, an employee(s) may be provlded wlLh an approved Lravel
budgeL, up Lo $330 per monLh for approved local Lravel. ln Lhls case, Lhe employee(s) shall noL be ellglble
for furLher fundlng Lo cover Lravel cosLs for oLher Lravel unless a speclflc porLlon of Lhe assoclaLed
ueparLmenLal budgeL has been seL aslde Lo cover for such Lravel, l.e. workshops, conferences, annual
general meeLlngs, eLc. aL Lhe beglnnlng of Lhe flscal year.
a) Approved monLhly Lravel clalms for regular Lravel (up Lo $330 per monLh) can only be submlLLed once
a monLh and musL be recelved by Lhe llnance ueparLmenL by Lhe lasL 1uesday of Lhe monLh for
paymenL by Lhe followlng 1hursday.
;J ln cases, where Lhe Lravel cosLs are noL relmbursable from a hosLlng organlzaLlon, Lhen lL ls Lhe
responslblllLy of LhaL respecLlve deparLmenL or program Lo flnd Lhe approprlaLe fundlng wlLhln Lhelr
respecLlve annual budgeL Lo cover Lhe cosL of Lhe respecLlve Lravel requesL.
IJ Lach employee / Councll member puLLlng forLh a Lravel requesL Lo hls/her ulrecLor shall be responslble for
ensurlng Lhe followlng:
a) lllllng ouL Lhe appllcable lorm, and aLLachlng all requlred documenLaLlon LhaL supporLs Lhe raLlonal of
why Lhe respecLlve meeLlng, workshop, conference, eLc. lncludlng Lhe agenda and offlclal lnvlLaLlon (lf
appllcable) ls perLlnenL Lo Lhe poslLlon LhaL Lhe employee holds.
b) SubmlLLlng Lhls package Lo hls/her lmmedlaLe supervlsor for approval.
6J lor Lravel ouLslde of PanLs CounLy requlrlng overnlghL sLay, Lhe aLLached 1ravel Culdellnes apply. (See
Appendlx A).
a) Cnly Lravel requlrlng an overnlghL sLay wlll be ellglble for a Lravel advance up Lo 73 of anLlclpaLed
and auLhorlzed cosLs.
b) 8equesLs for pre-paymenL Lhrough a Lravel advance musL be submlLLed Lo Lhe llnance ueparLmenL
wlLh slgned Lravel approval form and Cheque 8equlslLlon form no laLer Lhen Wednesday of each week,
cheques wlll be lssued on Lhe 1hursday.
c) upon compleLlon of Lravel, Lravel clalms for remalnlng expenses musL be submlLLed Lo Lhe llnance
ueparLmenL no more Lhen Len (10) days followlng Lhe compleLlon of Lhe approved Lravel.
LJ 1he ulrecLor of CperaLlons musL approve all Lravel ouLslde ALlanLlc Canada along wlLh Lhe ueparLmenLal
ulrecLor.
MJ no unofflclal Lravel or Lravel noL prevlously approved wlll be relmbursed.

##"! R,5T0/ S75('5,'1
!-# D#/%&3
:J LxcepL for Lravel wlLhln Lhe MarlLlme rovlnces where Lhe use of a moLor vehlcle ls more economlcal, alr
Lravel ls Lhe accepLed normal meLhod of LransporLaLlon for Shubenacadle buslness. 1he comforL and
speed of modern alrcrafL and cosL conslderaLlons dlcLaLe LhaL Lhe mosL economlcal means shall be used.
8J Alr Lravel musL be booked aL Lhe lowesL economy class raLes. lf Lhls ls noL posslble, Lhe excepLlon musL be
approved by Lhe lmmedlaLe supervlsor, ln collaboraLlon wlLh Lhe llnance ueparLmenL and/or Lhe offlce of
Lhe ulrecLor of CperaLlons.
;J lf a Lraveller chooses Lo Lravel by oLher means Lhen he/she shall be pald aL Lhe lower raLe, alr vs. vehlcle.
@5"3$*&& /0' $# +$102-3 Q&5)&# A#-%&0 %&,-23&F
:J ln Lhe lnLeresLs of drlvlng safeLy, when Lravel by vehlcle ls auLhorlzed, Lhe Lraveller shall noL normally be
expecLed Lo drlve more Lhan:
a) 230 kllomeLers afLer havlng worked a full day,
b) 330 kllomeLers afLer havlng worked one half day, or
c) 300 kllomeLers on any day when Lhe employee has noL worked.
8J 1he mlleage raLes payable for auLhorlzed offlclal use of prlvaLe cars shall be ln accordance wlLh
Shubenacadle 8aLes as amended from Llme Lo Llme. LffecLlve 2013 LhaL raLe ls $0.41 per km. See aLLached
for llsL of Shubenacadle approved Lravel dlsLances reLurn Lo Shubenacadle (Appendlx 8)
a) ln addlLlon Lo Lhe raLes payable, Lhe Lraveller shall be relmbursed Lhe acLual necessary cosLs lncurred
for road, ferry, brldge, Lunnel Lolls, and parklng charges, upon recelpLs belng provlded.
b) no addlLlonal amounLs are payable Lo Lhe Lraveller for carrylng passengers.
c) lf Lwo lndlvlduals are Lravelllng on offlclal buslness Lo Lhe same desLlnaLlon, Lravel wlll only be
relmbursed for one vehlcle. (lL ls up Lo Lhe supervlsor and Lhe employees Lo deLermlne who wlll
recelve Lhe relmbursemenL)
d) no coverage shall be provlded for any damages, repalrs or accldenLs LhaL may lncur, durlng a Lrlp for
offlclal buslness, on a personal vehlcle.
e) 1he use of renLal vehlcles may be auLhorlzed where, ln Lhe oplnlon of Lhe lmmedlaLe supervlsor, Lhls
meLhod of Lravel ls economlcal and pracLlcal. 8elmbursemenL shall lnclude Lhe cosL of lnsurance pald
Lo vehlcle renLal agenLs for release of llablllLy. ln order Lo conserve energy, compacL slzed cars are Lo
be used. Mld-slze cars shall be consldered secondly. lull slzed auLomoblles shall only be renLed when
Lhe number of passengers Lo be carrled or Lhe bulk or welghL of goods Lo be LransporLed warranLs Lhe
use of a larger vehlcle.
!22$55$'/E-$0
:J 1ravel accommodaLlon shall be relmbursed for Lhe acLual and reasonable expenses lncurred for
commerclal accommodaLlon auLhorlzed by Lhe llnance ueparLmenL. 1he llnance ueparLmenL shall
normally auLhorlze sLay ln parLlcular approved esLabllshmenLs, whlch are convenlenLly locaLed and
comforLably equlpped. 1he use of luxury accommodaLlon shall noL be auLhorlzed.
8J A Lraveller may make arrangemenLs for prlvaLe accommodaLlon. rlvaLe accommodaLlon shall be
relmbursed aL a raLe of $30.00 per nlghL.
Q&/3F /0' B02-'&0E/3 @T"&0F&F
:J lf Lhe flrsL and/or lasL day ln Lravel sLaLus ls less Lhan a full calendar day, and sleeplng accommodaLlon ls
auLhorlzed and used on Lhose days, an employee/councll member shall, ln respecL of such days, be pald for
lncldenLal expense plus Lhe amounLs ln respecL of meals.
8J Lllglble meals:
a) Meal expenses, based on recelpLs, may be relmbursed up Lo Lhe llmlL of
8reakfasL $9.00
Lunch $9.30
ulnner $23.00

lncldenLals $6.00
b) lf Lravel Llme ls less Lhen one hour and Lhe meeLlng does noL sLarL before 10:00 am, breakfasL
expenses are noL ellglble.
c) lf Lhe meeLlng flnlshes before noon and reLurn Lravel Lo Shubenacadle ls less Lhen one hour, lunch
expenses are noL ellglble.
d) lf Lhe meeLlng flnlshes by 4:00pm and reLurn Lravel ls less Lhen one hour, dlnner expenses are noL
ellglble.
e) lf Lravel Llme reasonably and safely requlres Lravel Lo sLarL before 8:00am and or afLer 6:00pm, meal
expenses, wlLh recelpL, are ellglble.
;J 1hrough Lhe LoLal perlod of Lravel, deducLlons from Lhe dally meal allowance shall be made wlLh respecL of
meals provlded such as meals en-rouLe ln plane, meals lncluded ln conference reglsLraLlon fees and or
provlded by Lhe meeLlng organlzer.
IJ AddlLlonal Meal 8elmbursemenL LllglblllLy:
a) When Lhe Lraveller ls requlred Lo work Lhrough or beyond normal meal hours and are clearly placed ln
slLuaLlons of havlng Lo spend more for Lhe meal Lhan would oLherwlse be Lhe case,
b) When Lhe Lraveller ls requlred Lo aLLend conferences, semlnars, meeLlngs or publlc hearlngs durlng Lhe
weekend or holldays,
c) lf Lhe Lraveller ls requlred Lo aLLend formal full-day conferences, semlnars, meeLlngs or hearlngs and
where meals are an lnLegral parL of Lhe proceedlngs and lf Lhe lndlvldual has speclal dleLary
requlremenLs LhaL cannoL be meL by Lhe meeLlng organlzers (documenLaLlon musL be provlded),
d) When Lhe relmbursemenL of meal expenses ls clearly reasonable and [usLlflable as a dlrecL resulL of
Lhe Lraveller's duLles.
##"= R,5T0/ D'T5(-01 U &8 5../&-56/0
:J A Lravel advance may be submlLLed Lo cover hls/her expenses for an auLhorlzed Lrlp for offlclal buslness
requlrlng overnlghL Lravel. 1he amounL Lo be provlded ln Lhe Lravel advance shall be 73 percenL (73) of
Lhe auLhorlzed LoLal Lravel approval.
8J lf Lhe Lravel advance, recelved by Lhe employee for Lravel expenses, ls noL used, lL musL be relmbursed
wlLhln Len (10) days Lo Lhe Shubenacadle llnance ueparLmenL.
;J A Lravel advance shall be accounLed for, wlLh all requlred recelpLs, lnvolces, agenda, boardlng passes and/
or oLher documenLaLlon, wlLhln Len (10) days followlng compleLlon of Lhe Lrlp for whlch Lhe advance was
auLhorlzed. upon recelpL of all requlred documenLaLlon (l.e. recelpLs, lnvolces, boardlng passes, meeLlng
agenda, bllls, reporLs, eLc.) from Lhe employee Lo hls/her lmmedlaLe supervlsor and llnance ueparLmenL,
Lhe employee shall recelve Lhe remalnlng 23 percenL holdback amounL of Lhe submlLLed Lravel clalm.
IJ lf Lhe Lraveller ls Laklng leave lmmedlaLely followlng Lhe approved Lravel, Lhe Lravel clalm musL sLlll be
recelved wlLhln Len (10) days followlng Lhe Lravel.
##"@ 9,0'&7 95,'1
1here ls no ob[ecLlon Lo employees uslng hls/her personal credlL cards Lo book and pay for offlclal
Shubenacadle approved Lravel, provlded Lhe cosL of Lravel ls noL lncreased Lrough use of Lhe card. CosLs for
lnLeresL, unpald or laLe paymenL are Lhe sole responslblllLy of Lhe cardholder.
##"2 R,5T0/ 9/5&<1 5(' LV.0(101 30W%&,&() >4-%<0(757&4(
:J 1he followlng expenses musL be supporLed by vouchers, orlglnal recelpLs or oLher approprlaLe
documenLaLlon and aLLached Lo assoclaLed 1ravel Clalm:
a) Meals, copy of Lhe offlclal agenda for Lhe meeLlng,
b) CvernlghL accommodaLlon,
c) Car renLals lncludlng lnsurance coverage,
d) Alrplane LlckeLs,
e) Lxcess luggage,
f) 1axls, bus,
g) 8oad, ferry, brldge and/or Lunnel Lolls,

h) Cas, arklng,
l) Long dlsLance calls requlred Lo conducL offlclal Shubenacadle buslness whlle away from Lhe offlce,
[) ubllc sLenographlc, fax or LyplsL servlces or renLal of requlred offlce equlpmenL,
k) necessary dlsbursemenLs ln connecLlon wlLh Lhe operaLlon of Shubenacadle vehlcles.
l) All oLher expenses requlrlng relmbursemenL,
8J 1he llnance ueparLmenL shall ensure LhaL all Lravel requlrlng supporLlng documenLaLlon ls properly
auLhorlzed and LhaL any excepLlons Lo Lhe provlslons of Lhls pollcy are elLher noL approved or noL
relmbursed.
a) 1hls Lask shall lnclude verlflcaLlon of Lhe followlng:
ConflrmaLlon of ldenLlfled Lravel days agalnsL LlmesheeLs and or approved use of leave,
A revlew of Lhe requlred approvals and documenLaLlon Lo ensure LhaL all Lravel requesLs are
auLhorlzed properly accordlng Lo Lhls pollcy and Puman 8esource ollcy,
1haL LransporLaLlon LlckeLs purchased ouL of Lhe Shubenacadle funds are only for Lhe approved
employee, and LhaL Lhe Lrlp, Lhe mode and Lhe class of LransporLaLlon are properly auLhorlzed,
1haL credlL ls obLalned for any cancelled porLlons of LhaL Lrlp,
1haL expenses lncurred for slde Lrlps for personal reasons and/or unauLhorlzed sLopovers are noL
pald ouL of Lhe Shubenacadle funds, and
1haL Lhe Llme of Lrlp deparLure and reLurn are reconclled wlLh clalms for meals.
##"K 3570 X.'5701
1he Shubenacadle llnance ueparLmenL wlll lnform all deparLmenLs of any changes ln Lhe Shubenacadle
appllcable and ellglble raLes, as approved from Llme Lo Llme by moLlon of Councll. noLlce of any changes wlll be
posLed and provlded Lo all employees and members of Councll.
:8C B0%&0E$#-&F
lL ls Lhe responslblllLy of each ueparLmenL and or program Lo keep clear and accuraLe lnvenLorles of all
supplles, equlpmenL and maLerlal. ln parLlcular:
:J hyslcal asseLs lnvenLory records shall be malnLalned for all goods, maLerlals, and supplles. lnvenLory llsLs
Lo be provlded by each ueparLmenL ulrecLor Lo Lhe ulrecLor of CperaLlons once a quarLer.
8J 1obacco and Cas 8ar lnvenLorles Lo be recorded dally wlLh monLhly reporLs submlLLed Lo llnance
ueparLmenL.
;J lnvenLorles LhaL are wrlLLen off/ sold musL be approved aL Lhe llnance ueparLmenL and lf valued over
$10,000 by Lhe llnance CommlLLee.
IJ 1he l1 ueparLmenL wlll malnLaln Lhe lnvenLory of all compuLers, prlnLers, pro[ecLors, cellular phones,
elecLronlc equlpmenL, elecLronlc daLa sLorage unlLs and or oLher relaLed equlpmenL lncludlng Lhe
ldenLlflcaLlon of Lhe lndlvldual asslgned responslblllLy for Lhe equlpmenL and Lhe lLem reglsLraLlon number
or serlal code.
6J A physlcal counL and reconclllaLlon of all lnvenLorles shall be compleLed annually prlor Lo March 31 of each
year.
:;C +/"-E/3 !FF&EF !22$10E-0R /0' +$0E#$3 G$3-2*
lL ls Lhe responslblllLy of each ueparLmenL and or program Lo keep clear and accuraLe lnvenLorles of all CaplLal
AsseLs. ln parLlcular:
:J All caplLal asseLs musL be accounLed for by Lhe llnance ueparLmenL Lhrough a caplLal asseLs ledger unLll
Lhe caplLal asseL ls dlsposed of or wrlLLen-off.
8J 1hls pollcy applles Lo all caplLal asseLs acqulred by Lhe Shubenacadle 8and.

;J All caplLal asseLs wlLh a normal llfe expecLancy of one year or longer and an acqulslLlon cosL of $10,000 or
greaLer are Lo be recorded ln Lhe caplLal asseLs sub ledger.
IJ upon acqulslLlon of a caplLal asseL Lhe llnance ueparLmenL shall record Lhe asseL ln a caplLal asseLs ledger
whlch wlll conLaln Lhe followlng lnformaLlon:
a) unlque ldenLlflcaLlon number - Lo be asslgned ln numerlcal sequence by Lhe llnance ueparLmenL,
b) AsseL descrlpLlon,
c) AcqulslLlon cosL, and
d) name of deparLmenL, program and/or employee LhaL has been glven cusLodlal responslblllLy of Lhe
recelved caplLal asseL.
6J 1hls requlremenL applles noL only Lo asseLs purchased by Shubenacadle buL also lLems recelved Lhrough
donaLlon and/or as glfLs (e.g., carvlngs, prlnLs and oLher works of arL).
LJ 1he llnance ueparLmenL ls responslble for malnLalnlng Lhe caplLal asseLs sub ledger, ensurlng LhaL all
addlLlons, dlsposals and changes are recorded ln Lhe caplLal asseLs ledger and properly reflecLed ln Lhe
llnance ueparLmenL's flnanclal sLaLemenLs as requlred.
MJ Cn an annual basls, Lhe llnance ueparLmenL shall conducL a physlcal lnvenLory of all caplLal asseLs ln
Shubenacadle 8and possesslon. 1hls lnvenLory musL be performed lndependenLly of Lhe deparLmenL,
program and/or employee LhaL has been asslgned cusLodlal responslblllLy.
NJ A record of Lhe resulLs of Lhe annual lnvenLory shall be forwarded Lo Lhe offlce of Lhe ulrecLor of
CperaLlons, Lhe llnance CommlLLee and Shubenacadle Councll for revlew and dlscusslon as may be
requlred.
:IC A-F"$F/3 $. +/"-E/3 !FF&EF
#@"# D1107 >&1.415/G >0.,0-&57&4( 5(' S5/T5)0 Y5/%0
:J ueparLmenL managers and program dlrecLors musL advlse Lhe llnance ueparLmenL ln wrlLlng of Lhe
planned dlsposal of caplLal asseLs lncludlng Lhe planned meLhod of dlsposal and Lhe esLlmaLed recovery
value, lf any.
8J All caplLal asseLs Lo be dlsposed of shall be dlsposed of Lhrough Lhe Lender process, publlc aucLlon or such
oLher meLhod whlch shall maxlmlze Lhe recovery proceeds for Shubenacadle 8and. Shubenacadle Councll
approval by moLlon ls requlred for planned dlsposals ln excess of $10,000.
;J 1he llnance ueparLmenL wlll provlde wrlLLen auLhorlzaLlon Lo Lhe deparLmenL managers and program
dlrecLors of boLh Lhe dlsposal and Lhe planned meLhod of dlsposlLlon.
#@"! O,&7&() 488 D11071
A wrlLe-off of a caplLal asseL ls requlred when Lhe annual physlcal counL of asseLs ls compleLed and Lhe counLs
lndlcaLe LhaL Shubenacadle 8and has fewer asseLs Lhan are recorded ln Lhe accounLlng records. ln such cases,
Lhe deparLmenL, program and/or employee responslble for Lhe respecLlve caplLal asseL shall be requlred Lo
provlde a wrlLLen explanaLlon for Lhe reasons why an asseL cannoL be accounLed for.
A summary of all asseLs wrlLLen-off and Lhe reasons why, shall be provlded Lo Lhe llnance ueparLmenL on an
annual basls.
#@"= Z411G RA087 5(' [0)/&)0(-0
Losses of caplLal asseLs Lhrough elLher LhefL or negllgence musL be reporLed lmmedlaLely Lo Shubenacadle
llnance ueparLmenL, whlch shall lnvesLlgaLe Lhe cause of Lhe loss aL Lhe respecLlve deparLmenL or program's
expense. Where approprlaLe Shubenacadle lnsurance carrlers wlll, be noLlfled.
:6C G1#2,/F& $. X$$'F /0' <&#%-2&F
1he followlng procedures shall be applled Lo Lhe use of purchase order process LhaL may be used, from Llme Lo
Llme, for Shubenacadle 8and Lo obLaln cerLaln goods and/or servlces.

:J 1he llnance ueparLmenL shall be responslble for Lhe allocaLlon of urchase Crder lorms Lo each
deparLmenL and for keeplng a log of all allocaLed C numbers.
8J urchase Crder lorms are Lo be compleLed as follows:
a) 1he approprlaLe sLaff person, who has Lhe auLhorlLy Lo compleLe purchase order forms, shall flll ouL a
purchase order form.
b) Cnce Lhe purchase order ls fllled ouL and slgned on by Lhe auLhorlzed ulrecLor or program manager:
Cne copy ls dellvered Lo Lhe lndlvldual/company/organlzaLlon/buslness whlch wlll be provldlng
Lhe ldenLlfled goods or servlce,
Cne copy shall sLay wlLh Lhe deparLmenL or program LhaL ls lssulng Lhe purchase order, and
c) Cnce Lhe lnvolce arrlves, a copy of Lhe lnvolce shall be kepL wlLh Lhe lssulng deparLmenL or program
and Lhe orlglnal lnvolce along wlLh Lhe orlglnal urchase Crder and compleLed Cheque 8equlslLlon
shall be senL Lo Lhe llnance ueparLmenL so paymenL can be released.
;J 1he followlng llmlLs shall be applled Lo each deparLmenL manager or program dlrecLor when purchaslng
goods and/or servlces:
a) up Lo $300 for a ueparLmenL Manager or rogram ulrecLor's dlscreLlon and wlLhln Lhe approved
Annual 8udgeL.
b) urchase Crders beLween $300 Lo $3,000, Lhe ueparLmenL Manager or rogram ulrecLor musL seek
auLhorlzaLlon from Lhe ulrecLor of CperaLlons.
c) 8eLween $3,000 and $10,000 Lhe llnance CommlLLee and Lhe ulrecLor of CperaLlons, may declde Lo
use Lhe Lenderlng process, secLlon 16 of Lhls pollcy, Lo ensure LhaL Lhe deparLmenL or program ls
obLalnlng Lhe besL posslble prlce and quallLy of Lhe goods and/or servlces. Should Lhe llnance
CommlLLee deLermlne LhaL a sole sourced purchase order process ls preferable, a raLlonale for Lhe
declslon musL be provlded Lo Councll.
d) All purchases over $10,000, musL uLlllze Lhe Lenderlng process as speclfled ln sec. 16 of Lhls pollcy.
:LC D&0'&#-0R $. +$0E#/2EF
1he followlng procedures shall be applled Lo Lhe 1enderlng process LhaL musL be used for all purchases over
$10,000 for Shubenacadle 8and Lo underLake pro[ecLs and or obLaln asseLs, goods and/or servlces.
1he Shubenacadle CaplLal ro[ecLs 1enderlng ollcy applles Lo Lenderlng process for all caplLal pro[ecLs.
8aslc rlnclples:
:J An lnvlLaLlon Lo 1ender musL be exLended by Shubenacadle 8and, Lhrough Lhe offlce of Lhe ulrecLor of
CperaLlons and Lhree (3) Lender offers musL be recelved ln order Lo carry ouL Lhe Lenderlng process.
8J 1he Shubenacadle 8and may release an lnvlLaLlon Lo Lender elLher by adverLlsemenL, posLer or lndlvldual
lnvlLaLlon.
;J 1he followlng lnformaLlon musL be lncluded ln Lhe lnvlLaLlon Lo Lender:
a) Lhe daLe and Llme of Lhe closlng of Lhe lnvlLaLlon Lo 1ender, whlch shall noL be less Lhan Len (10) days
from Lhe Llme Lhe lnvlLaLlon Lo 1ender was released,
b) sufflclenL deLalls as Lo whaL goods and/or servlces Shubenacadle wanLs Lo obLaln and for whaL
purpose, ln order Lo ensure LhaL comparable blds can be made,
c) Lhe proper name and address of Lhe Shubenacadle offlce of Lhe ulrecLor of CperaLlons.
IJ All Lenders shall be recelved by Lhe offlce of Lhe ulrecLor of CperaLlons ln a sealed envelope, addressed Lo
Lhe offlce of Lhe ulrecLor of CperaLlons, be clearly marked "1ender for..." on Lhe lower lefL hand corner
and have Lhe daLe and Llme of recelpL recorded and lnlLlaled by Lhe Shubenacadle recepLlonlsL on Lhe
unopened envelope of Lhe Lender.
6J upon closlng daLe and Llme of Lhe lnvlLaLlon Lo 1ender, Lhe sealed Lenders shall be deposlLed ln a locked
and safe place unLll Lhe Llme for Lhe openlng of blds.
LJ 1he followlng procedures musL be adhered Lo for Lhe 1enderlng of ConLracLs:
a) WlLhln a week of Lhe closlng daLe of Lhe lnvlLaLlon Lo 1ender, Lhe ulrecLor of CperaLlons shall esLabllsh
a 1enderlng CommlLLee, whlch shall conslsL of Lhe llnance CommlLLee (lncludlng Lhe ulrecLor of

CperaLlons and Lhe ulrecLor of llnance) and Lhe relevanL deparLmenL manager or program dlrecLor,
and lL shall be Lhe responslblllLy of Lhe 1enderlng CommlLLee Lo revlew all Lhe Lenders up Lo and
lncludlng $10,000. 1he 1enderlng CommlLLee shall recommend Lo Councll Lo whom Lhe Lender shall be
awarded.
1he lowesL Lender recelved shall be accepLed, unless Lhe 1enderlng CommlLLee deems lL ln Lhe
besL lnLeresL of Lhe 8and Lo do oLherwlse.
Where Lhe lowesL Lender ls noL accepLed, a ma[orlLy voLe of Lhe 1enderlng CommlLLee ls requlred
before awardlng Lhe conLracL, Lhe raLlonal as Lo Lhe voLe shall be recorded ln Lhe mlnuLes of Lhe
1enderlng CommlLLee's meeLlng awardlng Lhe conLracL.
b) upon accepLance of Lhe 1ender, a blndlng conLracL shall be slgned by boLh parLles and shall become
parL of Lhe records of Lhe respecLlve deparLmenL or program.
MJ Where progress paymenLs are Lo be made ln connecLlon wlLh any conLracL, Lhe llnance ueparLmenL shall
hold back an amounL equlvalenL Lo 10 of each progress paymenL unLll Lhe [ob has been compleLed Lo Lhe
saLlsfacLlon of Lhe respecLlve deparLmenL manager or program dlrecLor or Lhelr englneer.
NJ 1he followlng procedures musL be adhere Lo for Lhe 1enderlng of ConLracLs ln excess of $10,000:
a) AL Lhe nexL duly convened Shubenacadle Councll meeLlng, afLer Lhe closlng daLe of Lhe lnvlLaLlon Lo
1ender, Lhe llnance CommlLLee lncludlng Lhe ulrecLor of CperaLlons shall puL forLh Lo Lhe Councll all
Lhe Lenders recelved and any recommendaLlons from Lhe respecLlve deparLmenL manager or program
dlrecLor and lL shall be Lhe responslblllLy of Lhe Councll Lo revlew all Lhe Lenders ln excess of $10,000
and award Lhrough a 8C8, Lhe conLracL.
1he lowesL Lender recelved shall be accepLed unless Lhe Shubenacadle Councll deems lL ln Lhe
besL lnLeresL of Lhe 8and Lo do oLherwlse.
Where Lhe lowesL Lender ls noL accepLed, a ma[orlLy voLe of aL leasL a quorum of Lhe Councll ls
requlred before awardlng Lhe conLracL, Lhe raLlonal as Lo Lhe voLe shall be recorded on Lhe 8C8
awardlng Lhe conLracL.
b) upon accepLance of Lhe 1ender, a blndlng conLracL shall be slgned by boLh parLles and shall become
parL of Lhe records of Lhe respecLlve deparLmenL or program.
c) Where progress paymenLs are Lo be made ln connecLlon wlLh any conLracL, Lhe llnance ueparLmenL
shall hold back an amounL equlvalenL Lo 10 of each progress paymenL unLll Lhe [ob has been
compleLed Lo Lhe saLlsfacLlon of Lhe llnance CommlLLee and Lhe respecLlve deparLmenL manager or
program dlrecLor or Lhelr englneer/lawyer/accounLanL.
:MC +$0.3-2E $. B0E&#&FE
1he Shubenacadle 8and Covernance Manual and Leadershlp Code & ConfllcL of lnLeresL ollcy and ConfllcL of
lnLeresL secLlon of Lhe Shubenacadle Puman 8esource Manual shall be followed ln all slLuaLlons and aL all Llmes
wlLh respecL Lo Lhls flnanclal admlnlsLraLlon pollcy.
lf a ulrecLor or program manager ls ln a real or percelved ConfllcL of lnLeresL, Lhe ulrecLor of CperaLlons or
anoLher member of Lhe llnance CommlLLee wlll be asslgned responslblllLy for duLles asslgned ln Lhls pollcy
lncludlng provldlng requlred auLhorlzaLlon as seL ouL ln Lhls pollcy.
lf a Councll member ls ln a real or percelved ConfllcL of lnLeresL, he/she musL recuse hlm/herself from Lhe
dlscusslon and declslon maklng process. lf Councll, for voLlng purposes, ls reduced below quorum due Lo Lhe
loss of lndlvlduals who are ln a ConfllcL of lnLeresL, only a ma[orlLy of remalnlng members ls requlred Lo pass a
moLlon or 8C8 as descrlbed ln Lhls flnanclal admlnlsLraLlon pollcy.
:NC !1'-E
1he Shubenacadle 8and ls requlred Lo compleLe a Comprehenslve AudlL by !uly 31
sL
each year. Lach year Lhe
Councll shall, by moLlon, appolnL Lhe AudlLors for Lhe 8and.

:J 1he Shubenacadle Councll, Lhe ulrecLor of CperaLlons and Lhe llnance ueparLmenL shall follow Lhe AAnuC
?ear-end 8eporLlng Pandbook" for llrsL naLlon AudlLed llnanclal SLaLemenLs and also Lhe llrsL naLlons
naLlonal 8eporLlng Culde".
8J 1he llnance ueparLmenL shall provlde Lhe audlLors wlLh lnsLrucLlons concernlng Lhe annual audlL and shall
asslsL Lhe audlLor ln Lhe compleLlon of Lhe audlL. 1he audlLed flnanclal sLaLemenLs shall be accepLed
Lhrough a moLlon aL a duly convened Councll meeLlng and slgned by aL leasL a ma[orlLy of a quorum of Lhe
Shubenacadle Councll.
;J upon recelpL and accepLance of Lhe audlLor's reporL by Lhe Shubenacadle Councll, coples (elecLronlc and
or hard copy prlnLed) of Lhe reporL shall be made avallable Lo Lhe publlc.
1he ulrecLor of llnance shall reLaln Lhe wrlLLen reporL of Lhe audlLors, LogeLher wlLh Lhe relaLed flnanclal
sLaLemenLs, and any Shubenacadle naLlon member may lnspecL Lhem durlng regular offlce hours.
:OC +$5510-E* A-F)1#F&5&0EF
lrom Llme Lo Llme, Councll may approve Lhe lssulng of a CommunlLy ulsbursemenL Lo Lhe 8and members. 1he
followlng process musL be followed:
1. 1he llnance CommlLLee havlng deLermlned sufflclenL funds are avallable, may recommend Lo Councll
LhaL Lhere ls sufflclenL funds Lo lssue a one Llme only CommunlLy ulsbursemenL.
2. Councll wlll pass a 8C8 aL a duly convened meeLlng auLhorlzlng Lhe expendlLure for a CommunlLy
ulsbursemenL
3. 1o be ellglble Lo recelve lndlvldual paymenL, each 8and Member musL have hls/her currenL address and
conLacL lnformaLlon on flle and hls/her membershlp flle musL be up Lo daLe.
4. 1o recelve hls/her dlsbursemenL cheque, Lhe lndlvldual member musL compleLe an AppllcaLlon form.
Cnly one parenL/guardlan may slgn for mlnor chlldren or for adulLs under hls/her guardlanshlp.
3. Cnce Lhe cheques have been lssued, lndlvlduals have 10 worklng days Lo plck-up hls/her cheque ln
person from Lhe 8and offlce. lf unable Lo plck-up Lhe cheque ln person, Lhe lndlvldual may slgn an
affldavlL granLlng permlsslon Lo anoLher lndlvldual Lo plck-up Lhe cheque. 1he orlglnal affldavlL (wlLh
orlglnal slgnaLure) musL be presenLed Lo Lhe 8and offlce aL Lhe Llme of plck-up.
6. lf an lndlvldual falls Lo plck-up hls/her cheque wlLhln 10 worklng days, Lhe funds wlll be reasslgned
wlLhln Lhe operaLlng budgeL for Lhe naLlon.
89C !5&0'5&0E
1hls pollcy may be amended from Llme Lo Llme as requlred aL a duly convened meeLlng of Shubenacadle
Councll call for LhaL purpose and shall be amended Lhrough a 8C8 by a ma[orlLy voLe of aL leasL a quorum of Lhe
Shubenacadle Councll. All AmendmenLs shall be publlshed on Lhe 8and webslLe and coples (elecLronlc and or
prlnLed hard coples) shall be provlded Lo each member of Councll and ueparLmenL ulrecLor.
8:C Y%&#F-R,E $. K-0/02& G$3-2*
!\"# 34/0 48 94%(-&/
1he Councll has responslblllLy Lo revlew Lhe recommendaLlons of Lhe llnance CommlLLee and as approprlaLe
amend Lhe pollcy and procedures as seL ouL ln Lhe llnanclal AdmlnlsLraLlon ollcy and oLher relaLed pollcles
such as Lhe CaplLal ro[ecL 1enderlng ollcy.

!\"# 34/0 48 ;&(5(-0 94<<&7700
1he llnance CommlLLee ls composed of Lhe ulrecLor of CperaLlons, ulrecLor of llnance and a member of
Councll appolnLed by Councll who does noL have slgnlng auLhorlLy. 1he CommlLLee ls responslble for ensurlng
Lhe llnanclal AdmlnlsLraLlon ollcy ls followed and Lhe Lerms and condlLlons of Lhe pollcy are fully lmplemenLed
aL all Llmes and ln all lnsLances. See SecLlon 3.2 for deLalls of Lhe speclflc 8ole of Lhe llnance CommlLLee.
lL ls Lhe responslblllLy of Lhe llnance CommlLLee Lo lnLerpreL Lhe ollcy ln Lhe evenL of dlspuLe or dlsagreemenL
arlslng from Lhe lnLerpreLaLlon of any Lerm, condlLlon, word or procedure ln Lhls ollcy.
1he llnance CommlLLee reporLs Lo Councll.
!\"! Y&4/57&4( 48 +4/&-&01
All employees and members of Councll are bound by Lhls ollcy and are expecLed Lo ablde by Lhem aL all Llmes.
lallure Lo do so wlll lead Lo approprlaLe dlsclpllnary acLlon as presenLed and deflned ln Lhls llnanclal
AdmlnlsLraLlon ollcy. 1hls descrlpLlon ls noL Lo be consldered exhausLlve or all-lncluslve.
!\"= S0T0,56/0
Councll may amend Lhls ollcy aL any Llme. lf amended, all members and employees wlll be lnformed of Lhe
approved new/amended ollcy.
lf any provlslon of Lhls ollcy ls found lnvalld, such provlslon ls severable and shall noL affecL Lhe valldlLy of Lhe
remalnder of Lhe ollcy as a whole.

!\"@ L<./4J00 X7&/&7J D'T5(-01
Lmployees seeklng a payroll advance Lo asslsL wlLh uLlllLy expenses are ellglble for a one-Llme
advance up Lo $1,300.00. 1hls advance wlll be pald dlrecLly Lo Lhe appllcable uLlllLy ln LhaL
company's name. Lmployees wlll only be granLed Lhls advance once per flscal season and only lf
Lhe employee requesLlng Lhe advance has no oLher debL or funds owlng Lo Lhe Shubenacadle
8and. 1he llnance commlLLee ls auLhorlzed Lo award Lhls advance on behalf of Lhe Chlef and
Councll.

Amended Finance Policy July 29 2014

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Amended Finance Policy July 29 2014

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