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E. NLTA Financial Guidelines

1. Annual Dues

  1. Active members of the Association shall pay annual dues in accordance with NLTA By- Law III.C.
  2. 90% of the revenue from (a) above shall be used for the general operation of the Association. [1994 AGM] [2005 BGM]
  3. The remaining 10% of the revenue from (a) above shall be allocated to the Emergency Fund. [1994 & 1995 AGM] [2005 BGM]

2. Special Funds

  1. Emergency Fund

At the end of the NLTA fiscal year, a minimum 50% of any surplus in the General Fund will be placed into the Emergency Fund. [2005 BGM] [2007 BGM]

The funds in the Emergency Fund shall be used for the following purposes:

  1. to provide strike pay to members during a strike;
  2. to provide for the normal operations of the Association during a strike;
  3. to assist affiliates, if requested;
  4. to defray expenses directly related to the operation of a strike;
  5. to defray expenses directly related to collective bargaining;
  6. to defray expenses directly related to grievances and arbitrations;
  7. any other emergency purposes approved by Joint Council, any such purposes to be reported to the next Convention. [Jan/10-11/97] [1997 AGM]

b. Reserve Fund

The funds in the Reserve Fund shall be utilized solely to cover deficits in the General Fund. The fund is to contain an amount which is no less than 10 percent of total revenues. [1992 AGM]

3. Deduction of Annual Dues

Annual dues to the Association are deducted as per Section 7 of the Newfoundland and Labrador Teachers’ Association Act, 1974.

4. Donations, Community Sponsorships and Financial Support

a. Donations

The Newfoundland and Labrador Teachers’ Association may provide direct financial support to charities or fundraising efforts under exceptional circumstances only. Members are encouraged to give on an individual basis to the charities of their particular choice.

b. Community Sponsorships

Community sponsorship requests are forwarded to Table Officers for evaluation and recommendation to the Provincial Executive. Table Officers consider each request and recommendation. Requests for multi-year funding will be addressed on an annual basis and funding granted will be subject to annual review.

The NLTA makes the following distinction between sponsorships and donations. Sponsorships are considered a public relations activity and are evaluated using the following criteria:

  1. Is the activity province wide?
  2. Is there a strong connection between the event and teachers/education and do the goals and objectives align with the mission and goals of the NLTA?
  3. What are the promotional opportunities for the NLTA in terms of recognition and visibility for the Association?
  4. Has the activity been sponsored by the NLTA in previous years?

c. Financial Support to Other Unions and Organizations

The Executive may provide financial support to other organizations or unions involved in a job action. A ìjob actionî for the purposes of this policy will be defined as a legal strike
or lockout and one which threatens either some principle of labour relations or the integrity of the collective bargaining process.

d. Financial Support for Political Action Campaigns With or Without Partnership With Other Organizations

The Executive may provide financial support for political action campaigns with or without partnership with other organizations if Executive determines there is a strong connection between the event or campaign and the protection/defence of the NLTA and/or its members. Such political action campaigns are distinguished from political action campaigns related directly to negotiations.

e. CTF Defence Fund/EI Solidarity Fund

Requests for financial support through the CTF Defense Fund/EI Solidarity Fund for emergencies/ disasters will be considered on an individual basis by Provincial Executive.

f. Financial Support to Individual Schools or School Groups

The Provincial Association does not provide donations or financial support to individual schools or school groups. [Jan/31/14] [JC Mar/14] [2015 BGM]

5. Expense Claims

These regulations apply to members and staff while travelling on business authorized by the Executive Council. This policy shall supersede all references to expense reimbursement found in other policies of NLTA. [Feb/2-3/89] [Mar/17&19/16] [JC Mar/16] [2017 BGM]

Expense claims are to be submitted within thirty days of incurring the expense. [Oct/31&Nov/2/13] [JC Nov/13] [2015 BGM]

Expense claims submitted by Executive members will be processed within ten business days of submission. [Mar/17&19/16] [JC Mar/16] [2017 BGM]

a. Travel Expenses

  1. Members of the Association travelling on authorized business shall be governed by the following regulations in order to receive out-of-pocket expenses. There shall be three categories under which expenses incurred in travel shall be paid. Members will make their claims under one of these categories:
    • Members using their own cars:
    – Subject to staff collective agreements, the Association’s kilometre reimbursement rates for paved roads shall be established at 40% of the average cost of self-serve, regular gasoline, as determined on the first day of each fiscal quarter and remaining constant for the specific quarter, to a maximum of the non-taxable vehicle allowance per kilometre as established by the Canada Revenue Agency. It is understood that the average cost referenced herein shall mean the cost as determined for the island portion of Newfoundland and Labrador. The Association’s kilometre rates for unpaved roads will be calculated at 1.5 times the paved road rate. [Oct/12-13/01] [JC Nov/01] [2003 BGM] [Jan/14-15/05] [2005 BGM] [Oct/23&25/14] [2015 BGM] [Mar/17&19/16] [JC Mar/16] [2017 BGM]
    - This rate shall apply only where air transportation is not available at a more economical rate.
    • Members using public transportation and their own cars:
    – If a member uses their own car to a railway station, bus or air terminal in order to use public transportation as a means of travel, they may claim as in the category above for round trip car mileage to such station.
    – Round trip fare by the most direct route will also be paid for the kind of transportation used. Return economy air fare shall be used for air travel and seat sales should be taken advantage of where possible. [Dec/4-5/92]
    • Members using public transportation:
    – Return economy air fare (or seat sales where possible), first class rail fare and berth, or bus fare will be paid to members who use public transportation while travelling on business authorized by the Executive Council. [Dec/4-5/92]
  2. Members who use public transportation must present a receipt to the Manager of Corporate Services for reimbursement. Said reimbursement will not exceed the receipted amount. [Feb/13-14/87]
  3. Authorization by the Executive Council, the Table Officers, or the Manager of Corporate Services is required if it is necessary for a member to use a means of travel other than their car or public transportation, except as provided elsewhere in these policy statements.
  4. Taxi fares may not be claimed unless authorization has first been given, except that taxi fares from airport to hotel or meeting site, or hotel to meeting site, and return may be claimed provided that all such claims in excess of the amount approved by Executive are accompanied by a receipt.
  5. In instances where two or more members travel in the same vehicle, only one claim for travel expenses shall be paid.
  6. When travelling on NLTA business, Executive members and Administrative staff will be permitted the reasonable use of rental cars without prior approval being required excepting when cheaper transportation is available by use of taxis. The following guidelines should be followed:
    • NLTA assumes the liability for the deductible on the renting company’s insurance policy and NLTA does not buy medical coverage from rental agencies.
    • Where possible, cars should be rented from the company (companies) under rental agreement with NLTA.
    Rental cars will not be used outside the province of Newfoundland and Labrador unless prior approval is received. [Dec/4-5/92]
    • Rental cars, when used, should be shared whenever possible.
    • Rental cars are to be used by Administrative staff for out-of-town travel only.
    • When travelling to branch functions, every effort should be made to ensure that transportation is shared. In keeping with this, all rentals should be coordinated through the Manager of Corporate Services’ office.
    • Every effort should be made to return rental units as early as possible, where so doing would result in savings to NLTA.
  7. Where a member, who is performing duties as assigned by the Provincial President or designate, uses their private vehicle and is involved in an occurrence which will cause that individual to incur out-of-pocket expenses, the NLTA will assume liability for those expenses, except for normal maintenance and repair due to usage, and expenses resulting from traffic violations. Said reimbursements will be up to the lesser of:
    • $500;
    • actual receipted out-of-pocket expenses;
    • insurance deductible on the individual’s insurance policy;
    Reimbursements shall only be granted when the occurrence is reported to the police and/or the individual’s insurance company or documentation is provided to the satisfaction of the Finance and Property Committee of NLTA to substantiate this claim. [Jan/7/00] [JC Feb/00] [2001 BGM]
  8. When parking tickets are unavoidably incurred while on NLTA business, the Association shall reimburse the full amount of the fine upon receipt of a photocopy of the ticket. [Mar/9-10/90] [1990 AGM]
  9. The Association maintains and pays the cost of a travel insurance plan for members and staff while travelling on NLTA business.

b. Meals

While travelling on authorized NLTA business a per diem allowance will be paid in accordance with amounts approved by the Provincial Executive Council. These amounts shall be inclusive
of any gratuities. [Mar/17&19/16] [JC Mar/16] [2017 BGM]
Per diem rates will not be paid where the cost of meals is included as part of another reimbursable item (i.e. conference fee, transportation cost) or provided by a third party. [Mar/17&19/16] [JC Mar/16] [2017 BGM]

  1. Claims for reasonable expenses over and above the per diem amount will be paid following approval by the Finance and Property Committee provided such claims are accompanied by appropriate
    receipts.
  2. For travel outside the province on NLTA business, the option will be to claim the per diem allowance (no receipts) or to claim receipted itemized costs, provided they are reasonable and an explanation is provided to the Manager of Corporate Services for any expenditures in excess of the per diem allowance. [May/6-7/88] [1989 AGM]

c. Accommodation

  1. Types of Accommodation
    • Persons travelling on business for the Association will be accommodated in private rooms. [Mar/25/10] [JC Mar /10] [2011 BGM]
    • One hotel room per family will be provided at NLTA functions where accommodation is required. [Dec/4-5/92] [Mar/25/10] [JC Mar/10] [2011 BGM]
  2. Choice of Accommodation
    • Accommodation will be provided in “standard” rooms in hotel(s) where NLTA has negotiated special rates. Reimbursements for persons choosing other than “standard” rooms, or choosing alternative hotels, will be up to the negotiated special rate above. A receipt shall be attached to the claim.
    Claims for members choosing private accommodations instead of hotel accommodation will be paid in accordance with amounts approved by the Provincial Executive Council.
  3. Family Members Accompanying
    • Recipients of Association awards may be accompanied at Convention by a spouse/partner, and extra expenses, if any, incurred by the spouse/partner will be borne by the Association. [1987 AGM]
    • Guest speakers and special guests may be accompanied by a spouse/partner, and extra expenses, if any, incurred by the spouse/partner may be borne by the Association at the discretion of the Executive Council or the Table Officers.
    • Executive members, administrative staff, negotiating team members, and Convention delegates may be accompanied by a spouse/partner and children with no additional charge for accommodation, provided NLTA can continue to negotiate a per room charge regardless of the number of occupants. Any charges levied by the hotel over the negotiated room charge will be the responsibility of the member.
    • When spouses/partners of members are personally invited to a function by the Executive Council, expenses will be paid in line with this policy on expense claims, subject to the restrictions that travel expenses will not exceed the normal travel expenses for the member.
    • When members attend a function and are invited by the Executive Council to be accompanied by a spouse/partner, the actual cost of the attendance at the function of the spouse/partner will be borne by the Association, but all other related costs shall be borne by the member.
    • All claims for expenses of spouses/partners shall be submitted by the member together with the member’s own expense claim and will be paid to the member. [Dec/1-2/88] [1989 AGM] [Oct/23 & 25/14]
  4. Necessity of Accommodation
    To maintain sound fiscal responsibility and to avoid any perception to the contrary in the eyes of the membership, persons will not normally avail of overnight accommodation when:
    • Their residence is sufficiently near to permit commuting, and when one would normally commute at that hour for non-NLTA activities, taking into account such factors as weather conditions and late evening adjournment.
    • Suitable public transportation is available, and when one would normally travel at that hour for non-NLTA activities, taking into account such factors as weather conditions, late evening adjournment, and the need to drive following the use of public transportation.
    There are three exceptions to the above policy:
    • Provincial Executive members not normally reimbursed for accommodations and meals while attending Provincial Executive meetings will be reimbursed for up to two night’s accommodation and related meals. [Aug/26-28/13] [JC Nov/13] [2015 BGM]
    • Joint Council members not normally reimbursed for accommodations and meals while attending Joint Council meetings will be reimbursed for up to one night’s accommodation and related meals.
    [2009 BGM]
    • BGM delegates who drive to Convention and have a driving time greater than five hours will be given the option of hotel accommodations for the concluding day of Convention. [2009 BGM]
  5. Receipts
    Members who use hotel accommodations must present a receipt to the Manager of Corporate Services for reimbursement. Such reimbursement shall not exceed the lesser of the receipted amount
    and the cost of “standard” room(s) in a hotel where NLTA has negotiated special rates. [Dec/1-2/88] [1989 AGM]

d. Child/Dependent Care

The Association will cover the cost of necessary child/dependent care expenses for members if they are participants at the Association’s Biennial General Meeting, committees of the Provincial Executive, Executive meetings, Joint Council meetings, grievance procedures, collective bargaining/negotiating sessions and other authorized Association business.

When members incur child care expenses outside regular Monday to Friday teacher working hours, expenses will be paid for children up to age 16 or for other dependents over the age of 16 who are physically or mentally infirm, reside in the member’s home, are normally dependent on the member and for whom the member is responsible for providing care in the member’s absence while on NLTA business. [Nov/23/06] [Feb/21- 23/07] [2007 BGM] [Oct/23&25/14] [2015 BGM]

All claims must be accompanied by a child/dependent care expense form and will be paid in accordance with amounts approved by the Provincial Executive Council. The amounts to be paid for child/dependent care expenses will be reviewed on an annual basis by the Finance and Property Committee. Any amounts in excess of the annually set rate must have the prior approval of the Finance and Property Committee. [Jan/12/91] [1991 AGM]

e. Other Expenses

Claims for other expenses not specified herein will be paid following approval by the Finance and Property Committee. Wherever possible, receipts for such expenses shall be provided. [Aug/26-28/86]

f. Expense Statements

A detailed expense statement of any employee or member of the Association for whom an expense account is provided will be made available to any member upon request. [1995 AGM]

6. Scheduling of Meetings/Activities

  1. Where possible, the Association should endeavour to ensure that its sponsored meetings/functions at which members wish or are required to attend be held at facilities which are fully
    accessible. [Feb/3-4/94]
  2. Where possible, meetings, etc., should be planned to minimize the costs of accommodation. It should be noted that sessions that start on Friday evening usually result in overnight accommodation for some persons who would otherwise be able to commute on Saturday morning for a nine o’clock or nine-thirty opening session. Saturday afternoon adjournments may also be planned to permit participants to avail of that day’s scheduled flights. However, nothing in this policy statement is meant to seriously interfere with the required planned program of NLTA. [Aug/26-28/85]

7. Signing Officers of the Association

  1. Two signatures are required to validate all cheques written on behalf of the Association.
  2. For purposes of regular business of the Association in writing cheques on the General Account and Emergency Fund Account, any two of the following are signatories:
    i. Manager of Corporate Services
    ii. Executive Director
    iii. President
    iv. Assistant Executive Director
    v. Administrative Officers
    vi. Communications Officer
    vii. Chairperson of Finance and Property Committee
    The Manager of Corporate Services will normally be the first signing officer with the second signature coming from either the Executive Director or the President. However, if the Executive Director and the President are unavailable, the second signature may come from any of the above listed persons. [Oct/8-9/87]

8. Guidelines re Requests for Additional Funding for Standing Committees

To facilitate the Finance and Property Committee in carrying out its mandate and also to set down an orderly procedure for requesting funds which are in addition to those approved at Convention, the following guidelines should apply:

  1. All requests for additional funding will be made in writing and should:
    i. Show reasons why additional funds are being requested.
    ii. Show details as to how the additional funding figure was computed.
    iii. Be directed to the Executive.
  2. Executive shall consider the request and, if it is approved in principle, refer the request to the Finance and Property Committee.
  3. At its next meeting, the Finance and Property Committee will consider the request in light of priority of funding to the program, as established by the Executive, detail of computation and current financial position of the Association.
  4. The recommendation of the Finance and Property Committee will be made to Executive table at the next possible Executive meeting.
  5. Executive will consider the recommendation of the Finance and Property Committee, vote on the recommendation, and instruct:
    i. The Manager of Corporate Services to take action in accordance with the vote. [1986 AGM]
    ii. The Executive Director to write the requesting party informing them of the Executive decision. [Apr/7/79]

9. Requests for Funding in Excess of Budgeted Amount

Unless otherwise determined by Executive, a motion requiring funding in excess of the budgeted amount, or a motion requiring funding not budgeted for, shall be referred to the Finance
and Property Committee so that the committee can report back to Executive at the subsequent meeting as to the availability of monies to action the motion. [Nov/30-Dec/1/79]

10. Toll Free Telephone Number

The Association provides a toll free telephone number to receive telephone calls from NLTA members within the province of Newfoundland and Labrador. [May/5-6/89]

11. Gifts

Gift is an item or amount of money which is gratuitously given or bestowed to an individual or to a third party on behalf of an individual. Honorarium is a fee given to an individual for professional service.

a. Gifts to Members of the Association

  1. Where staff, Executive, or members of standing or ad hoc committees perform a service within the Association (e.g. presentations at seminars, council inservice, Joint Council meeting, etc.), the service shall be considered part of the respective role of the individual and gifts are thus unnecessary. Recognition of contributions by these individuals may be made through certificates of appreciation or letters of appreciation. Individuals will not be permitted to charge any fee or honorarium for such service provided.
  2. Gifts or honoraria received by staff, Executive, or members of standing or ad hoc committees while representing NLTA at functions outside the Association may be kept.
  3. All gifts in excess of the amount approved by the Provincial Executive Council that are received in the course of business of the Association as a result of a purchase, tender agreement, or promotion shall become the property of the Association.
  4. Where a gift cannot be used by the Association, it shall be sold, raffled, or donated to a charity.
  5. All wins through the luck of the draw shall be excluded from the guidelines of this policy.

b. Gifts to Individuals Outside the Association

  1. Where an individual who is not a member of the Association performs a service and has received a fee or honorarium for services provided, a gift may be given, but in no case shall the value exceed the amount approved by the Provincial Executive Council.
  2. Where no honorarium is given or fee charged, a gift not to exceed the amount approved by the Provincial Executive Council may be given.

c. Gifts (Special Situations)

Gifts may be given in the following situations but shall not exceed the amounts approved by the Provincial Executive Council:

  1. Completion of presidential term.
  2. Retirement from employment with the Association.
  3. Christmas gifts to staff.
  4. Other situations which may arise – value should be determined by Finance and Property Committee prior to any purchase. [Nov/24-25/94]

12. Presidential and Vice-Presidential Expenses [2019 BGM]

a. Moving Expenses

  1. Payment of all reasonable expenses for packing and removal of household and personal effects from the usual place of residence to St. John’s and, at the end of the term of office, to home.
  2. Hotel accommodation of up to one week, both at the beginning and end of term, while household and personal effects are being packed and moved.
  3. The Association will pay the moving expenses for an outgoing President to return to the same community from which they moved to assume the Presidency. [June/11-12/99] [JC Feb/00] [2001 BGM]
  4. It is understood that if the President does not return to the same community from which they moved to assume the Presidency, the Association will reimburse them for moving expenses incurred, to a maximum of the cost which would have been incurred in moving back to the same community from which they moved to assume the Presidency.
  5. Any matters not covered in the foregoing will be resolved by mutual agreement between the President and the Finance and Property Committee.

b. Presidential Housing Allowance

  1. A president whose principal residence is not within reasonable commuting distance from St. John’s shall be paid a monthly allowance upon moving to the St. John’s area, provided that they maintain their principal residence upon taking office. If the president’s principal residence should change during their term of office, they must notify the Association immediately.
  2. The monthly allowance will be determined by the Finance & Property Committee prior to each presidential term and will be calculated based on the cost of a reasonable two-bedroom apartment in St. John’s. [Oct/23&25/14] [2015 BGM]

c. Salary and Benefits

  1. The President’s salary and expense allowance shall be established biennially by the Provincial Executive. [Feb/3-4/84] [Oct/23&25/14] [2015 BGM] [2019 BGM]
  2. The Vice-President’s stipend and expense allowance shall be established biennially by the Provincial Executive. [2019 BGM]

13. Salary for Paid Executive Members During a Job Action

During a job action, paid Executive members of NLTA shall receive pay equivalent to other members of the Association. [1991 AGM] [Jan/10-11/92]

14. Capital Equipment

  1. All equipment costing $1000 or more and having an estimated useful life of more than one (1) year will be considered a capital equipment purchase. [Feb/13-14&15/13] [JC Feb/13] [2013 BGM]
  2. All furniture and related office equipment will be depreciated over a ten (10) year period.
  3. All computer equipment (hardware and software) will be depreciated over a three (3) year period. [Feb/13-14&15/13] [JC Feb/13] [2013 BGM]
  4. The Manager of Corporate Services will have the authority to purchase any capital equipment up to a cost of $1,000; said purchase to be reported at the next Provincial Executive Council meeting.
  5. The Executive Director will have the authority to purchase any capital equipment up to a cost of $10,000; said purchase to be reported at the next Provincial Executive Council meeting.
  6. Any capital equipment purchase in excess of $10,000 will require prior approval of the Finance and Property Committee; said purchase to be reported at the next Provincial Executive Council meeting. [Feb/12-13/97] [1997 AGM]

15. Use of NLTA Funds

No NLTA money will be used to subsidize government costs. [1999 BGM]

16. NLTA Investments

The Newfoundland and Labrador Teachers’ Association is responsible for the investment of various funds, the purpose of which are diverse and relate to benefits that are provided to the Association’s members and support staff, various operational responsibilities of the Association, and financial support for professional development opportunities.

The Group Insurance Managers are responsible for the overall management of the Group Insurance Trust Fund and, additionally, for the management of the Post 65 Life Fund (subject to consultation with the Provincial Government). The Association, acting through its Provincial Executive, is responsible for the overall management of the remainder of the Association’s assets (excluding the Group Insurance Trust Fund and the Post 65 Life Fund). [Sept/23/16] [JC Oct/16] [2017 BGM]

The Group Insurance Managers and the Provincial Executive have delegated tasks to the Pooled Investment Fund Committee. This Committee consists of the Chairperson of the Finance and Property Committee, one other member of Finance and Property named by Executive, the Chairperson of the Group Insurance Managers, one other member of the Group Insurance Managers named by the Group Insurance Managers, and one member representing the Support Staff Pension Fund named by the Support Staff. The Chairperson of the Committee will alternate biennially between the Chairperson of Finance and Property and the Chairperson of the Group Insurance Managers. [Sept/23/16] [JC Oct/16] [2017 BGM]

The Pooled Investment Fund Committee shall be governed by and be responsible for the development, implementation and evaluation of the NLTA Statement of Investment Policies and Procedures (SIP&P). The length of the SIP&P makes it impossible to include it in this publication. However, the complete text is available upon request from the NLTA office. [Feb/20/03] [2003 BGM] [Mar/30/06] [JC Nov/06] [2007 BGM] [Aug/26-28/13] [June/12/15] [JC Nov/15] [2017 BGM]