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WATER & SEWER
1. New Connection fee - $1500.00
2. All vacant lots and dwellings are to be charged water and sewer at a fixed rate of $25.00
per year.
3. Water and sewer is to be charged as one parcel when lot fronts on two roads.
4. Connections and disconnections to be carried out year round.
5. Supplies to be loaned out only on an Emergency basis. Items to be returned or replaced
the following day.
6. The Due date for all Municipal Taxes is June 30th of each year. Immediately after the due
date, a Notice of Arrears will be mailed. Ten days after this notice, a letter of collection
will be mailed giving 20 days to pay the arrears in full. This letter will state that services
will be discontinued and the Clerk is to seek power of sale, or the account will be sent to
a Collection Agency if full payment is not received on or before the date stated on the
collection letter.
7. Water and sewer services that are found to have not been billed will be in accordance
with the Municipal Act.
8. Chlorine readings are to be checked every day and the proper records are to be filed at the
Town Office every Friday.
9. Water and sewer taxes will be billed to the owners of all properties that are capable of
being serviced with water and sewer. Under Section 130 of the Municipalities Act, 1999.
10. Policy - Water and Sewer Exemption - Church properties are to be exempt from water
and sewer tax; the buildings where religious worship takes place, this will include the
basement of such a place.
ROAD MAINTENANCE
Road Maintenance will be carried out upon recommendation of the Works Committee.
EXCAVATION
Permits from the Council are to be granted and the owner is responsible to have a pit
properly landscaped upon completion of work. Council employees shall inspect the pit
before a permit is issued and when the work is completed. Beginning January 2005, a
permit will cost $25.00.
Any outside contractors of any type will be required to purchase an operating permit to work
within in Town. A permit cost $150.00 per job or $600.00 a year.
PROPERTY
1. Requests for erection of a building must come to the table for approval, accompanied by
all necessary documents and plot plan including the Department of Health approval and
professional plans before a permit is issued.
2. All newly constructed homes shall be built in line, where possible, with existing homes.
Newly developed subdivisions shall be built in line.
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3. The permit fees for a shed, patio, and porch construction is $25.00. A site inspection is
required.
4. A permit must be issued by Council for the erection of any fence fronting on a road street
($10.00 permit fee) and all fences replaced or a new fence erected on a street would
require to be set back from the center line of such a street, as follows; on main roads not
less than 45 feet from the center line. On all Council secondary roads, fences shall not be
less than 20 feet from the center line. Appropriate wire fencing will be permitted.
Residents are not permitted to erect fences or structures on properties wherein it impeded
or hinders Council operations. E.g. snow clearing, garbage collections, etc. Council will
not be responsible for damages incurred to properties if regulations are not adhered to.
5. Separate permits for separate lots; if a resident wishes to carry out renovations or work on
different properties, a separate permit is to be issued for each lot. Permit is to be
identified by the civic address.
6. Repair permits are to run one year from the date of purchase.
7. A culvert may be installed to supply a natural flow of water.
8. Curb stops on private property; the Town will assume responsibility for a curb stop repair
if the curb stops interferes with the flow of traffic in a resident's driveway.
9. Council does not issue Tax Certificates without certified cheques or cash.
10. Provisions made for existing lots: Regulations lot size: 50'x100' - Serviced lot. At least
½ acre to be determined by the Department of Health.
11. Council is not responsible for damage to private property where sewage back-flow
preventers are not installed by residents.
DILAPIDATED BUILDINGS (Policy is the same for structures, fences and properties in
general)
1. A notification from Council in writing to party in question of complaint.
2. Visual site inspection is to be performed by authorized personnel; Council, Fire
Department, Health Personnel.
3. Deficiencies listed and written report submitted to Council, plus photos and dates within
ten days.
4. Written report from the Council to party concerned listing deficiencies to be corrected.
5. Sheds or buildings that are left incomplete for an indefinite period, i.e. 1 year, are given a
60 day notice to have building completed. If building is not completed within a 60 day
timeframe, building shall be deemed dilapidated.
OFFICE PROCEDURE
1. Council has adopted the Best Practices Guide, in Office Procedures as outlined in the
Cash Handling Essentials for Municipal Governments 2nd Edition.
2. Record Management; there must be a motion of Council approving the destruction of
Town records.
SNOW CLEARING
1. Not Council's policy to clear individual driveways and private roads.
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2. In the event of an emergency, snow clearing for senior citizens, churches, disabled
individuals to take priority.
3. Clearing of snow from fire hydrants is a standing order.
4. During winter months, vehicles may be parked at the residence of the employee during
on call after hours.
5. Council will not be held responsible for damage incurred to private paved driveways due
to snow clearing if driveways are improperly connected to the main road.
FIRE DEPARTMENT
1. Policy carried out as per Municipal Act, Sections 183-189. According to Act, Council is
responsible for training, etc.
2. Fire Department will respond to an emergency but have a back up in community. Will
not leave unprotected.
3. Fire hydrants to be provided with 2"x3" markers with red flags attached.
4. Purchasing: all invoices to be paid by Council must be accompanied by a Purchase Order
Number. If a PO number is not issued by the Clerk, the invoice will not be paid.
5. Pay all active members of the Whitbourne Volunteer Fire Department an honorarium.
The set pay date will be the second Friday in December of each year. Council will pay to
each member $4.85 per meeting up to $252.20, based strictly on meeting/drill attendance.
Attendance Role will be submitted to the Town Clerk each week. Any Fire Department
member who leaves the Fire Department for any reason prior to the schedule pay date,
forfeits his/her full honorarium.
6. Purchase Insurance for members of the Whitbourne Volunteer Fire Department.
TAXATION
1. That Council imposes a penalty of 2% per month on all delinquent accounts. Effective
June 2003.
2. All taxes due and payable. That is Business Tax, Property Tax, Water & Sewer Fees, Poll
Tax, on June 30 of each year. Effective June 2002.
3. New Businesses; to institute an Occupancy Permit at a cost of $50.00. This permit will be
required before new businesses can operate in the Town of Whitbourne.
4. A 50% tax discount shall be given to a new business and a 10% tax discount shall be
given to new owners of an existing business.
EMPLOYEES (Most subject to Union)
1. Annual Leave for staff is taken within the calendar year from January 1st to December
31st for each year and that Council be given two months notice of Vacations except in
Emergency Situations. Vacation time not taken within the calendar year will be forfeited.
2. Employee Expenditures: Expenditures for repairs, maintenance, materials, etc., that are
not considered supplies, and that are not considered an emergency purchase must be
approved by Council. All expenditures over $500.00 must be approved by Council and
must be accompanied by three price quotes.
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3. All work projects, excluding regular maintenance should come before Council or the
Works Committee for approval and scheduling. Regular Maintenance should also be
scheduled.
4. Sick Leave/Annual Leave/Time Off in lieu of Overtime Request must be submitted on
the appropriate form and approved before the leave is taken.
5. PO numbers are to be issued for all purchases and should correspond to the invoice.
Nothing should be added to the invoice after the PO is issued. The PO should be clearly
marked with the project, i.e. Library, Bus Shelter, etc. A separate PO should be issued for
each project.
6. Cell phones are never to be turned off during working hours or while on call.
7. Calling in Relief Clerk: In the event the Clerk is unable to report for work or is working
out of the office, the Council has made the following policy; the Mayor or Deputy Mayor
will make the decision whether or not to call in the Relief Clerk or to close the office.
8. Employee Discipline: a reprimand will remain on an employee's file for a twelve month
period. For safety issues, three reprimands will result in disciplinary action up to and
including dismissal.
VEHICLES
1. All vehicles are to be parked in Council depot after regular working hours during summer
months in case of an emergency.
2. During winter hours, vehicles may be parked in the residence of the employee that is on
call after hours.
3. Any and all accidents are to be followed up and a written report sent to Council.
4. Where repairs are required to any of the Town's equipment due to accidents, the
maintenance man must acquire a written estimate for repairs before repairs are made.
5. If equipment is unavailable in the Town, the Town reserves the right to hire equipment
from outside the Town in consultation with the Maintenance Supervisor and Committee.
6. Unauthorized persons other than employees or agents of the community are not permitted
in Town vehicles at any time.
7. If Town vehicles can be repaired in a timely fashion by qualified persons locally, then the
local business should be given the opportunity to do so, providing prices are competitive.
Lease vehicles must be repaired at the dealership.
COUNCILORS PURSUING COUNCIL BUSINESS - TRAVEL EXPENSES
1. All travel undertaken by Council employees or councilors must be approved
2. Spouses may accompany councilors and staff to conventions, i.e. NLFM or NALAMA or
when occasion warrants.
3. Travel claims are to be submitted before payment is issued for all travel.
4. To qualify for reimbursement of the breakfast the employee or councilor must depart
from home on or before 7:00 a.m.
5. To qualify for reimbursement of the lunch meal the employee or councilor must depart
home on or before 11:00 a.m. or return home on or after 1:00 p.m.
6. To qualify for reimbursement of the dinner meal the employee or councilor must return
home on or after 7:00 p.m.
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Employees & Councilors
Councilors
1 Day:
Breakfast - $7.30
Per Diem - 1 Day:
$50.00
Lunch - $10.95
3 Meals on Day of Return
Dinner - $18.25
Mileage:
.40 per km
ILLEGAL DUMPING
The fine for illegal dumping within the Municipality of Whitbourne is set at a minimum
of $250.00 and a maximum of $500.00.
SIGNS
1. Application to erect signs must be submitted to Council.
2. Site inspection must be completed by a Town employee and recommendation made by a
Town Employee.
3. Site inspection to consider; regulations placement, distance, height, content and
illumination to be considered for traffic obstruction.
4. Permit to erect sign: $20.00 per sign.
5. Site inspection to be carried out by a Town employee after sign is erected.
6. Where signs may not be well maintained and are considered by Council to be in
dilapidated state, Council may repair the sign at the owner's expense.
7. Election signs are to be removed 24 hours after the election. If not removed, the Town
will bill.
PERMITS
1. General Repairs: permit to be issued before work begins. Permit valid for one civic
address as specified on the permit. Price of general repairs permit is $20.00
2. Commercial Construction Permit: application must be submitted to council accompanied
by a structure plan. Site inspection must be completed by Town Superintendant of
Works. Approval will be provided in principal, permit will not be issued until all
necessary government service inspections are complete and letters of approval are
presented to Council. Cost of building permit is $150.00
3. Residential Construction Permit: application must be submitted to Council accompanied
by structure plans. Site inspection must be completed by Outside Foreman. Approval will
be provided in principal where water and sewer approval is necessary from the
Department of Health. Permit will not be issued until all necessary letters of approval are
presented to Council. Cost of Residential Permit is $50.00
4. Temporary Living Quarters: Temporary living quarters, i.e., buses and the like shall only
be permitted on private property with a permit from Council while permanent residence
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is under construction. There will be no charge for this permit; however, it must be
reissued every six months.
Water & Sewer Connection Fee - $1500.00
Residential General Repairs - $20.00
Residential Construction - $100.00
Commercial General Repairs - $250.00
Commercial Construction - $500.00
Demolition Fee - No Fee
Compliance Letters - $50.00
Tax Certificate - $100.00
Erect Sign - $20.00 per sign
Coping Fee - $0.25 per page for residents
Shed, Porch, Patio Permit - $25.00
Commercial Occupancy Permit - $50.00
Outside Contractor permit - $150.00 per job/$600.00 a year
MISCELLANEOUS
1. Petty Cash: the amount of $100.00 is designated for petty cash and the Clerk is
empowered to pay small bills from same.
2. Sympathy Cards: the Council expresses sympathy by card or some other means to the
family of a deceased person within the Municipality of Whitbourne.
3. Donations: if a Councilor dies while in office, a donation in memory of the deceased be
made to the church or charity of the family's choice.
4. Complaints: Council can only act on complaints that are submitted in writing or brought
in person to a regular meeting.
5. Car Wrecks: ten day notice for removal. If not moved in this period, wreck will be
removed by Council at owner's expense.
6. Dogs: are not permitted to roam at large throughout the Town at any time. Dogs shall be
kept on a leash at all times when the owner is walking them through the community. The
owners of roaming dogs are to be ticketed.
7. Culverts: Council will install culverts on private property free of charge, but the owner is
responsible for all costs related to the purchase of the culvert.
8. Tax Certificates: issued if all taxed for the year in questioned is paid in full, along with
the payment of $100.00 for the cost of the certificate.
9. Office Cleaning: Town Clerk, in consultation with maintenance, can authorize office
cleaning when required.
10. Minutes: to be complied within one week of meeting and made available to Council.
11. Inventory of Town Equipment & Tools: should be completed immediately. Equipment &
tools, and other property when damages or discarded must be reported to Council in
writing.
12. Farm Animals: Owners of farm animals, turkeys, ducks, geese, etc. shall keep them
confined in a suitable compound that is maintained in sanitary conditions at all times.
Failure to comply will result in action.
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13. Workplace Health & Safety: Council shall be responsible for all safety rules as per Labor
Act. Meetings shall be held periodically.
14. Policy for Access to Information: all requests for information must be submitted in
writing and responded in writing.
15. Keys to the Town Office: the Outside Foreman and the Town Clerk have the keys to the
Town Office.
DEVELOPMENT POLICIES
1. Developer shall submit a Concept Plan for Council's "Approval in Principal".
2. All developments are to be constructed under the regulations of the Town's Municipal
Plan.
3. Plans and profile design drawings, and plot plans are to be submitted and approved by the
Town.
4. Engineers before the Council can approve the development.
5. The developer is responsible to construct one green space, i.e., park, playground, etc., for
every 17 lots developed. The Town has the option to accept cash in lieu of green space.
6. Development permit fees are to be levied on all residential developments based on every
$100.00 per lot.
7. Development permit fees are to be levied on all commercial land development at 2% of
the estimated cost of the development.
8. No less than 10% securities to be held in trust by the Town.
9. Payment for all inspections carried out by the Town's Engineers shall be the
responsibility of the developer.
10. A Development Agreement is to be signed before a development begins.
WHITBOURNE TOWN COUNCIL'S HEALTH & SAFETY POLICY STATEMENT
Members of the Whitbourne Town Council are vitally interested in their workers' health and
safety. Our objective is to protect our workers from any injury and/or illness. The Whitbourne
Town Council, as the employer, is ultimately responsible for worker health and safety.
The Town Council of Whitbourne is personally committed to taking every reasonable precaution
for the protection of all workers. To fulfill this commitment, The Whitbourne Town Council will
make every effort to provide and maintain a safe and healthy workplace by adhering to
acceptable industry standards and complying with occupational health and safety legislation. In
keeping with the occupational health and safety legislation, a healthy and safe workplace will be
accomplished in consultation and cooperation with the management and with the workers in
particular with the workers health and safety representative.
1. Supervisors will be held accountable for the health and safety of workers under their
supervisions. Responsibility includes, ensuring that machinery and equipment are safe
and that work practices are in compliance with the established legislation. To protect their
health and safety, workers must receive adequate specific work task training.
2. Every worker must protect his/her health and safety and the health and safety of other
workers by working in compliance with the safety legislation.
3. Contractors will be required to operate according to the legislative.
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4. Health and Safety is an integral part of everyday work at The Whitbourne Town Council.
It is in the best interest of all to join together and put into practice the health and safety
principles in all work activities.
This policy will be reviewed on an annual basis and revised as necessary.
TOWN OF WHITBOURNE'S ROAD STANDARDS & REGULATIONS
Regulations: These regulations shall be known as the Town of Whitbourne's Road Standards &
Regulations.
Adoption: These regulations are made and adopted under Section 413 of the Municipalities Act,
Chapter M-34, S.N. 1999.
Application: These regulations shall apply to all new road constructions carried out within the
municipal boundary of the Town of Whitbourne.
Road Definitions: For the purpose of these Regulations, new roads shall be known as Local
Roads (Serviced) and Local Roads (Unserviced).
Road Construction: Local roads will be constructed to allow for passenger and service vehicles.
Large vehicles shall be restricted from parking so as not to impede that flow of traffic.
Road Requirements: Local roads shall be designed to provide safe traffic flow. The following
table identifies the minimum requirements of a new road construction.
Road Standards and Classifications
Local (Serviced)
Local (Unserviced)
Road Grade (Max)
10%
10%
Road Right of Way
15m
15m
Maximum Radius
50m
50m
Paved Surface Width
8m
6m
Class "A" Finished Surface
8m
6m
Shoulder Width (Min)
1m
1m
Cul-de-sacs: Cul-de-sacs shall have the following minimum requirements:
a. The turning circle shall have a minimum radius of 15.25m.
b. The maximum length of a cul-de-sac shall be 200m for serviced roads and 300m
for unserviced roads.
c. The length of the cul-de-sac is measured from the street intersection to the end of
the turning circle.
Road Intersections: Road intersections shall have a minimum center line distance between
opposite intersections of 60m.
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Side Ditches: Side ditches shall be constructed along both sides of the road. Ditches shall be
constructed to the following requirements:
a. Minimum bottom width = 1.0m
b. Minimum depth = 1.0m
c. Maximum side slope = 2:1
Road Crown: All roads shall have a minimum of 150mm crowned roadway cross-section of not
less than 2%.
Unpaved Roads: Unpaved roads shall have a minimum of 150mm Class "B" and 75mm Class
"A" granular. Underlying fill shall be grey glacial till or blast rock to a depth of 300mm.
Paved Roads: Paved roads shall conform to 4.6 and shall include 38mm base course and 38m
surface course asphalt.
Road Extensions: Roads, where required, may be extended from existing roads and shall be
finished with the same surface as the existing road. Temporary road extensions shall be
constructed 20m beyond the end of the new proposed driveway. A temporary turning circle as
defined in Cul-de-sacs shall be installed at the cost of the developer.
Town Acceptance: The Town of Whitbourne shall not accept liability or be responsible for
maintenance of any new road unless;
a. The developer has received prior written approval for road construction as
required under these Regulations and the Town's Development Regulations.
b. The Town approved the new road design as required under these Regulations and
the Town's Development Regulations.
c. The developer agrees to convey the new road to the Town by way of a legal
conveyance and legal survey.
d. The new road is free from any other land claim and the developer has legally
searched and secured legal title to the satisfaction of the Town.
e. The Developer provides an Engineer's Certificate upon completion of the new
road construction; new road construction is RLU60 including asphalt surface.
f. The Developer is responsible for all costs as may be required for conditions a, b,
c, d, and e as listed above.
WHITBOURNE TOWN COUNCIL'S POLICIES AND PROCEDURES
AUDITS & AUDITORS
Audits are required to be done annually, by qualified licensed Chartered Accountants, Certified
General Accountants, or Certified Management Accountants in compliance with PSAP
Information regarding audits:
An audit should be done as early in the new year as possible.
Insist on a Management Letter and request meeting with the auditor to review and discuss
any discrepancies and/or recommendations.
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Forensic audits are not required by the Department of Municipal and Provincial Affairs,
because they can be costly and time consuming. Forensic audits are required if a
Municipality wants the RCMP or RNC to investigate a suspicion of mismanagement of
Town funds. The Municipality is responsible for the costs associated with this type of
audit.
If there is evidence of mismanagement, Council must request that the RCMP or RNC
proceed with a formal investigation.
Management Letters: Management letters alert the Council of the possibility of any irregularities
or discrepancies in the Town's bookkeeping.
SAFETY & SECURITY
Town Office Safe
Every Municipality should have a qualified, fireproof safe, which is of sufficient size to
secure the Town's financial transactions, financial records, and other important
documents.
The Town Clerk, acting Town Clerk or the designate, as authorized by Council, is the
only person to have the combination to the safe.
There should be a contingency plan for the possibility that the Town Clerk/Acting Town
Clerk, or designate is not available and documents are required.
Access to Town's Official Documents
The Town Clerk has the legal responsibility for the filing, maintenance and safekeeping
of the official documents of the Town.
Councilors and the general public should only have supervised access to public
documents. Such access should not interfere with normal administrative duties of the
Clerk.
Access should be allowed only during regular business hours.
The public may take copies of these types of documents away with them.
Council may charge a fee for this services
The official documents of the Town, including the Financial Records, must never be
taken from the Town Office, with the following exceptions;
o Municipal Analysts of the Department of Municipal Affairs are permitted access
to all Town records.
o Council may authorize the Town's auditor to take the books of accounts out of the
office when conducting an audit
o By valid court order.
Document for the Public's Inspections:
Adopted Minutes of Council
Assessment Rolls
Regulations
Municipal Plans
Open Public Tenders
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Adopted Budgets
Contracts
Orders
Permits
Auditor's Reports
All other documents tabled at a regular meeting
Bonding of Employees
Anyone who handles cash and other financial transactions of the Town must be bonded,
to insure against theft or loss of money.
Many Municipalities opt for commercial 'blanket' bonding insurance which covers all
employees and Council member.
MANAGING TOWN FINANCES
Accepting Cheques
Council should only accept cheques under the following conditions:
1st Party Cheques
A personal cheque drawn on a taxpayer's bank account, payable to the Town of
Whitbourne and presented or mailed by him/her, for payment of taxes of another
Council-issued bill. Cheque amounts should not exceed the amount of payment to be
made.
Personal cheques of Council staff should not be cashed from Council funds, except for
payment of taxes.
Provincial or Federal Government cheques, payable to the Town, e.g. MOG.
Personal cheques, payable to the Town, presented or mailed for reasons other than taxes
or other owed amounts, e.g. donations.
2nd Party Cheques
A cheque written on an establishment's bank account presented by the person named on
the cheque, to make a tax payment.
A government cheque being presented to the Town by the person named on the cheque as
a tax payment.
Never cash cheques for money without payment being made on taxes or other Council
levied bills.
Always issue the receipt and enter into the deposit book, recording the name of the
person who presents the cheque to the Town.
Council can limit the amount of money to be returned to a taxpayer when the face value
of the cheque exceeds the amount of the payment due.
Issuing Receipts
Always issue a receipt whenever money is received, be it in the form of currency, cheque,
money order or bank draft.
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Payments to the Council should only be accepted during regular business hours, and only
in the Town Office.
The Mayor or Councilor should never accept payments from taxpayers or others who are
indebted the Town.
When payment is received in the form of cheque or money order, immediately and
always stamp the back. Include all pertinent information and clearly indicate what the
payment if for. Provide the individual with a copy of the receipt. If payment is received
by mail, a copy of the receipt should be filed, unless the individual making the payment
requests a copy be mailed.
Never issue a receipt for payments made by post-dated cheques.
Bank Reconciliation
Statements should be reconciled on a regular monthly, basis and Council's Finance
Committee, or designate review the reconciliations monthly.
The Mayor or appointed Councilor should sign all bank reconciliations.
Making Deposits
Cash should balance to the corresponding receipt at each deposit.
Balance cash daily.
When deposits are made, the deposit should equal the amount of cash receipted in the
period since the last deposit.
Deposits are made weekly.
Prepare deposit form, recording the name of the payer and the amount of each cheque on
the deposit form.
The Mayor or appointed Councilor should sign weekly deposits.
NSF Cheques
When the Clerk is advised by that a cheque has been returned NSF, the following steps
must be taken:
o The receipt issued to the tax payer is no longer valid.
o Notify the payer that the amount must be repaid, plus an NSF charge of $20.00
Never reverse a receipt for NSF charge. Instead, issue the receipt under miscellaneous,
clearly marked 'NSF Charge'.
MAKING EXPENDITURES
Procedure for issuing cheques:
1. Date stamp all invoices, letters of request, grant applications, etc., immediately when they
are received at the Town Office.
2. Prepare a list of invoices for Council in advantage of the Finance meeting.
3. Have invoices available at the Finance meeting, as they must be formally approved at the
meeting.
4. Prepare the cheques for the approved invoices, in preparation for signing and
countersigning.
5. Send cheques for payment promptly.
6. File invoices in appropriate file.
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Dealing with cheque errors:
1. Correct errors as soon as you become aware of them.
2. Write 'void' in large letters across cheque and stub.
3. Store void cheques in void cheque file.
Petty Cash
Petty cash may be used for postage, freight charges, office cleaning, or other small
expenditures.
Receipts are required to replace monies used from petty cash and a petty cash journal
may be created to record the transactions of the fund.
The replenish petty cash; a cheque may be issued, and made payable to 'petty cash'. This
cheque may be cashed in the Town's float.
Plastic Money
Bank debit cards are the only form of plastic money used in this office.
The debit card receipt slips should be verified by the Clerk and a Town receipt must be
issued.
MANAGING OTHER TOWN ASSETS
Council should know exactly what assets the Town has at any given point in time. This is
accomplished by conducting, recording and maintaining a thorough inventory of all material
assets, such as vehicles, light and heavy equipment, tools, office equipment and supplies.
Inventory should be update to reflect additions and deletions.
Proper forms and procedures should be in place to deal with lost or stolen assets.
All broken or worn out assets should be returned for proper write off.
Vehicle & Heavy Equipment
Use log book for each vehicle or piece of equipment.
Log book should record all information relevant to that vehicle or piece of equipment.
Fully identify each purchase for each vehicle or piece of equipment, e.g., identifications
number, user or purchaser, odometer reading, etc.
Have each purchase signed and ensure that employee copies are submitted daily, if
possible.
Purchased orders should be used to every purchase by Council and it's departments (Fire
Department, Sports & Recreation), if the payment of such invoice will be paid from the
Council budget.
Match purchase order numbers to invoices and record the amounts.
Have all invoices and the matching documents approved by the Finance Committee
and/or Council.
Portable Equipment & Tools
Log books for generator and pumps, etc., should be located where the equipment is stored
and completed when used.
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Equipment: Water pumps, generators, chainsaws, power tools, etc. should:
o Be painted with town colors.
o Be marked with an engraver and/or sticker
o Have serial and model numbers recorded
These assets should be signed out and back into inventory so that control is kept over
them.
Tools: Shovels, rakes, picks, etc. should:
o Be painted with town colors.
o Marked with Town identifying marks (engraved, sticker, etc.)
Inventory should be made of all tools and should be adjusted whenever a tool is added by
purchase or removed due to damage or wear.
Office Equipment & Supplies
Office supplies should be carefully monitored by Council. These items are small and can
easily disappear. Calculators, computers, furniture, etc, should be inventoried when
possible.
Council should not allow assets to be borrowed by anyone, including Councilors and/or
Staff.
Council telephone/cell phones are to be used for business purposes only. Staff and/or
Councilors are prohibited from using telephones for personal use unless in case of
emergency.
GENERAL FINANCIAL ADMINISTRATIVE
When correcting bookkeeping errors, or making adjustments, never use white-out or an eraser.
Correct errors by drawing a straight line through the error and center the correct information.
Procedure for Making Adjustment:
1. Do adjustments weekly.
2. Keep record or log of adjustments.
3. Adjustments have to be approved by Council.
Payroll Journal
All salaries/wages must be recorded in a payroll journal.
The regular wages/salaries of all employees are approved for the full year during the first
Council meeting of the year.
All cheques signed should be verifies as being recorded in the Payroll Journal and
Council should be aware of all employees who are on the Payroll at all times.
Payroll cheques should only be signed on the date of issue.
COUNCIL & STAFF TRAVEL
Council member, municipal staff and others have to travel from time to time to carry out the
business of the Council.
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Reimbursement: it is the general practice to reimburse people for travel cost after the travel has
occurred. Travel must be approved by Council before the travel occurs, and a claim form must be
submitted before the travel cheque is issued.
Travel Advance: a travel advance is money provided before the travel occurs and a travel claim
form must be submitted before the travel cheque is issued.
NOTE: The travel must be approved by Council before submitting the travel claim. The Clerk
must approve all travel claims before issuing the cheque. The Mayor will approve the Clerk's
travel claims.
Travel Guidelines (Personal Vehicle Use): people using their own vehicle for Council business
shall be compensated at a rate of $0.40 per kilometer.
Accommodations: Council should set a maximum amount it will pay for accommodations. The
cost for rooming plus taxes and meals are covered. Do not allow individuals to request the
accommodations provided to send the bill to Council for payment.
Private Homes: if it is more cost efficient, Council may provide those who stay in the homes or
relatives or friends, while on Council business, a specified small amount of money that the
individual will pass on to the host. The Provincial Government rate is $25.00 per night.
Meals: Per Diem meal allowance. Council follows the Provincial Government allowance.
FILING SYSTEM
1. Filing cabinets of legal size and of good quality with sufficient capacity to handle the
number of files for storage.
2. File folders - reversible type. These come in a variety of colors that can be used for
different types of files.
3. Records for each year should be separated. This is especially important for inspections
purposes for the Town's independent auditor and Municipal and Provincial Affairs
analysts.