Finance Booklet. Annual General Meeting 2014 June 21-22, 2014

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1 Finance Booklet Annual General Meeting 2014 June 21-22, 2014 Prepared for the CFUW AGM 2014 by CFUW/FCFDU National Office 331 Cooper Street, Suite 502, Ottawa, Ontario, K2P 0G5 Phone: ;

2 BREAKDOWN OF INDIVIDUAL CFUW MEMBER S DUES FOR THE BUDGET YEAR The individual members national dues of $70 collected by Clubs in September 2013 and paid to the National Office in March, 2014 support: $18.69 IFUW The worldwide activities of IFUW, and including the expenses of the CFUW President and Coordinator for International Relations at the IFUW Triennial Conference, support for CFUW members serving on the IFUW Board of Officers and as IFUW Committee Chairs and the Dr. A. Vibert Douglas International Fellowship of $8,000, awarded every two years and administered by IFUW. $38.64 Operations The administration costs for support of advocacy, fellowships and member services, membership recruitment, communications, development and maintenance of CFUW websites carried out by the CFUW National Office in Ottawa. Costs include rent, translation, audit, insurance, supplies and equipment, programs and personnel. $5.53 Governance The work of the CFUW Board of Directors, Regional Directors and Standing Committee Chairs. $6.79 AGM CFUW Annual General Meeting expenses. $0.35 Capital Capital Expenses 9.7% 0.5% 7.9% 26.7% IFUW Operations Governance Annual General Meeting 55.2% Capital Expenses 2 CFUW Finance Booklet 2014

3 TABLE OF CONTENTS CFUW/FCFDU FINANCIAL REPORTS Breakdown of Individual CFUW Member s Annual Dues Report of the Vice President, Finance CFUW Audited Financial Statements Proposed Budget, Explanatory Guide Guide explicatif du budget General Reserve Fund Membership Trends REPORTS FOR INFORMATION Report of IFUW Vice President Report of IFUW Assistant Treasurer Report of IFUW Convenor of Resolutions Committee Report of Chair of Hegg Hoffet Committee IFUW Financial Statements CFUW Finance Booklet

4 VICE PRESIDENT OF FINANCE Carol Hare The final year of my mandate is closing and I am pleased to see that the finances are strong and the Reserve Fund is adequate to serve CFUW well. A. Year Ended April 30, 2013 In 2013, the voting delegates at the AGM approved a deficit budget which planned to use approximately $49,000 from the reserve fund to operate for the year. Revenue in 2013/14 exceeded budget, as a result of increases in interest and other income including affinity programs and advertising and our strategic plans were carried out at a lower cost than predicted. I am pleased that a small surplus has been achieved. CFUW continued to present information to Clubs and members on all Federation business through: publishing in a regular and timely manner all Federation decisions - the 2013 AGM minutes, all CFUW Board meeting minutes, the CFUW Administrative Policy Manual, in the CFUW News and Updates and posted on the cfuwadmin.org website. publishing quarterly finance reports in the CFUW News and Updates and posted on the cfuwadmin.org website. publishing the AGM Finance Book, including the audited financial statements and the proposed budget, in electronic form for all Clubs as soon as possible prior to the AGM B. CFUW Finance Committee The Finance Committee met in Ottawa March 27 and 28, 2014 to establish a 2014/15 draft budget, to review the finance policies and the investment policy. The strategic aims developed by the Board of Directions provided valuable direction. All Financial Policies were reviewed and amended as necessary and are now combined into an inclusive CFUW Finance Policies document soon available on the cfuwadmin.org website. Assumptions and decisions used in 2014/15 budget preparation: The membership will continue to decline between 1-2% for another year reducing dues income; however, that will continue to be offset this year by the implementation of the dues increase payable by April 30, CFUW continues to utilize affinity programs to offer additional benefits to its members and to provide other sources of income to the Federation. Due to the variability of such income, it is not included in the budget and that and interest income are recognized when earned. The cost of living will remain relatively constant at 2% increase. The IFUW exchange rates will continue to fluctuate, and purchases of Swiss Francs will be made when most advantageous to reduce costs below budget if possible. A new printer will be purchased in the 2014/15 fiscal year with the current printer lease finishing in April 2015, resulting in reduced operating costs in future years. Continued budget support for the very inexpensive regular and special conference calls by the Board, RDs and Committees for CFUW discussion and decision making. The reserve fund has been reviewed and is considered to be sufficient to allow the organization to deal with emergency issues that may arise in the 2014/15 year. The Board of Directors has approved the first draft 2014/15 budget and the final proposed budget for presentation to the AGM. 4 CFUW Finance Booklet 2014

5 Mr. Andrew Posthumus, CFUW Investment Advisor, consulted with the VP Finance and CFUW Executive Director on a regular basis regarding cash flow requirements and investments. His guidance and advice have been invaluable to the Federation. C. Discussion of 2014/15 CFUW Budget Club Dues - A major concern that CFUW must address is that nearly 90% of the current CFUW budget income comes from the member dues. With decreasing membership, this percentage has been increasing yearly. We continue to seek other sources of income with some success. CFUW will continue to fund the successful membership development campaigns (teleconference workshops on increasing membership for clubs and the Small Club Grant Program supporting attendance at AGMs). Ultimately membership is everyone's concern and responsibility and CFUW is only as strong as its member clubs. IFUW Dues - IFUW dues for are calculated in Swiss Francs (CHF) and payable by CFUW on or before January 1, Our Financial Advisor Mr. Posthumous advised CFUW to budget for an expense of 1.27 Canadian dollars to 1 Swiss Franc this year. CFUW in the past has taken advantage of favourable rates when available. The market will continue to be monitored closely for other opportunities to buy at lower than budgeted cost. Investments - The current interest rate environment has not led to significant returns on the market for easy access and cash flow needs. The continued large number of clubs that pay their dues prior to March 31 (opportunity of prize ) has allowed an increase in our longer term investments without disrupting the regular cash flow. Thank you for your support in this matter. CFUW Fellowships Program - The CFUW Fellowships program, established in 1920, fulfills CFUW s mandate to encourage advanced study and research by women university graduates. Advertised at all the major universities in North America, in Europe, and around the world the program puts CFUW in touch with graduate women who contact the Federation through our website. This year s program attracted 389 applications from eligible women in a broad range of disciplines. All of the candidates were very strong and final winner decisions difficult. The National Office staff and CFUW volunteers in the Ottawa area facilitate this program together with the dedicated Fellowships Committee members. This committee, supported by Program Manager Betty Dunlop of National Office, work hard to make this a program of which we are very proud. CFUW International Women s Day Project - This year the CFUW International Women's Day Project selected was the IFUW's Bina Roy projects around the world. Clubs and individual members' donations to Bina Roy totaling $5839 and Club donations of $230 to the IFUW Hegg Hoffet Fund for Displaced Women Graduates were forwarded to IFUW. We thank the Clubs and members for their generosity. D. MOTIONS: 1. That the audited Financial Statements for the fiscal year be adopted; 2. That the proposed budget for the fiscal year 2014/15 be adopted as provided in the 2014 Finance book. I would like to thank Susan Murphy, President, and Robin Jackson, CFUW Executive Director, for their continued support. The Office staff and Ryszard Kowalski, CFUW bookkeeper, continued to help me fulfill my responsibilities. I also thank the members of the CFUW Finance Committee: Fiorenza Albert Howard, CFUW West Vancouver; Helen Sami, CFUW Oakville and Janice Moores of CFUW St. John s, for their input, support and guidance. Thank you all. CFUW Finance Booklet

6 CFUW FINANCIAL AUDITED STATEMENTS 6 CFUW Finance Booklet 2014

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15 PROPOSED BUDGET CANADIAN FEDERATION OF UNIVERSITY WOMEN Proposed budget for DESCRIPTION budget unaudited draft budget 5 REVENUE 6 Dues Federation Members (8565) $ 524,820 $ 526,320 $ 598,080 7 Dues - Members-at-Large (6) $ 420 $ 140 $ Dues - Students (Clubs 35) $ 720 $ 690 $ 1,225 9 Dues - Board Alumnae Resource Network $ 700 $ 380 $ TOTAL DUES $ 526,660 $ 527,530 $ 600, Interest $ 9,308 $ 2, Filing Fees - Fellowships $ 24,000 $ 23,520 $ 24, Return of Advance Saskatoon/KW $ 5,000 $ 5,000 $ 5, AGM Off Set - Saskatoon/KW $ 15,000 $ 27,206 $ 15, Sale of CFUW Items $ 1,000 $ 1,631 $ Administration - Administered Awards (3) $ 850 $ 575 $ CHEA & Massey Fellowships Administration $ 2,650 $ 2,650 $ 2, Transfer form Reserve for IFUW Triennial $ 8,000 $ 8, Transfer from reserve Dr. A. Vibert 19 Douglas Award $ - $ 4, Transfer from Reserve for 100th Anniversary Committee $ 3, Transfer from Reserve to Accessibility $ 3,000 $ 2,125 $ 3, UN Women (rental space) $ 1,500 $ 1,590 $ 1, Other Income (Affinity Programs, etc.) $ 1,000 $ 11,319 $ 9, TOTAL REVENUE $ 588,660 $ 620,454 $ 670, EXPENSES OPERATIONS & PROGRAMS 28 Advocacy Programs and Recruitment $ 4,500 $ 225 $ 4, Bank/Credit Card Charges $ 1,500 $ 1,612 $ 1, Copier Leasing, Supplies and printing outsource $ 26,000 $ 23,379 $ 25, Contract Services $ 4,000 $ 3,501 $ 5, Insurance - Office $ 1,940 $ 1,866 $ 1, Office Expenses & Supplies $ 10,200 $ 8,063 $ 7, Postage + Shipping + courier $ 2,800 $ 2,639 $ 3, Professional Fees (audit, other as necessary) $ 10,000 $ 7,345 $ 10, Rent + Property Tax $ 37,000 $ 37,165 $ 37, Sales Items Expenses $ 1,000 $ 1,063 $ 1,000 CFUW Finance Booklet

16 38 Salaries and Benefits $ 216,340 $ 216,340 $ 224, Staff Training & Travel $ 3,600 $ 1,547 $ 3, Telephone, fax and Internet $ 8,500 $ 8,324 $ 9, Translation $ 9,500 $ 7,868 $ 10,000 Website systems, computer and software 42 support $ 16,000 $ 15,200 $ 18, TOTAL OPERATIONS $ 352,880 $ 336,137 $ 362, GOVERANCE EXPENSES 46 Board of Directors Teleconferences/Meetings $ 1,200 $ 940 $ 1, Regional Director Communications $ 600 $ 632 $ Insurance - Directors and officers Liability $ 1,300 $ 1,250 $ 1, Board Training and Travel $ 1,100 $ 676 $ 1, Board Alumnae Resource Network $ 100 $ - $ Rep by Board members-non-cfuw in Canada $ 1,500 $ - $ President $ 7,500 $ 4,887 $ 7, President Elect $ 1,000 $ 1,130 $ - 54 Vice President- Atlantic $ 2,500 $ 1,618 $ 1, Vice President - British Columbia $ 2,000 $ 2,455 $ 2, Vice President - Ontario $ 3,500 $ 3,079 $ 3, Vice President - Prairies $ 2,400 $ 1,437 $ 2, Vice President - Quebec $ 650 $ 345 $ VP Advocacy $ 3,500 $ 2,041 $ 2, VP Membership $ 7,800 $ 7,881 $ 7, VP for International Relations $ 2,500 $ 2,704 $ 2, VP Communications/Corporate Secretary $ 600 $ 387 $ VP Finance $ 5,000 $ 3,058 $ 5, Fellowships $ 5,750 $ 5,343 $ 5, Other committees**(see list below) $ 350 $ 25 $ Special projects- 67 History Committee $ Re-imaging and Modernization $ 1,000 $ 1,810 $ 3, th anniversary committee $ 1,200 $ - $ 3, TOTAL BOARD AND COMMITTEES EXPENSES $ 53,050 $ 41,698 $ 53, AGM EXPENSES 73 AGM Expenses - Board, RDs, Other $ 58,000 $ $ 54, AGM Bank and Credit Card Charges $ 1,500 $ 1500 $ 1, AGM Translation of AGM material $ 3,000 $ 5144 $ 5, Accessibility Fund $ 3,000 $ 2125 $ 3, TOTAL AGM EXPENSES $ 65,500 $ 49,369 $ 64, CFUW Finance Booklet 2014

17 78 79 IFUW EXPENSES 80 IFUW Dues (8294 Members Exchange 1.27) $ 146,363 $ 152,836 $ 163, IFUW Representation $ 2,500 $ 1500 $ 2, $8000 from Triennial Conference Fund $ 12,000 $ 13,093 $ IFUW Triennial Conference Fund $ 4,000 Dr. A. Vibert Douglas International Fellowship 84 to Reserve $ 4,000 $ 4000 $ 4, TOTAL IFUW EXPENSES $ 164,863 $ 171,429 $ 173, CAPITAL EXPENSES $ 4,000 $ 3575 $ 4, TOTAL EXPENSES $ 638,293 $ 602,208 $ 657, Surplus/ (Deficit) $ (49,633) $ 18,246 $ 12,877 line 11 minimum interest expected on Reserve Fund line 20 $3000 set aside in 2013 to cover expenses for the 100th Anniversary Committee. line 65 funding for Resolutions ($50), Articles and Bylaws ($50), Nominations (50), Library and Creative Arts Committee line 88 includes the purchases of assets over $800 in value. CFUW Finance Booklet

18 EXPLANATORY GUIDE TO THE BUDGET REVENUE 1. DUES (lines 6-10) The deadline for paying the CFUW dues is April 30. The amount to be paid is based on Club membership at the most recent fiscal Club year-end prior to May 1 st, except for those Clubs where their year-end falls between May 1 st and August 31 st. Those clubs will use the number of members who have paid dues by May 1 st of that year. 2. BOARD ALUMNAE RESOURCE NETWORK (line 9) Past members of the CFUW Board, Regional Directors, Committee Chairs and Committee Members form a network to assist the work of CFUW. Each member pays $ FELLOWSHIPS FILING FEES (line 12) Monies derived from filing fees are paid by Fellowships applicants. 4. RETURN OF ADVANCE (line 13) This is the repayable amount given to a Local Arrangements Committee to assist with initial expenses in planning a national AGM. 5. SALE OF CFUW ITEMS (line 15) The pricing policy for publications and other items sold by National Office is defined as all of the costs involved in producing or procuring items plus handling and postage where applicable. 6. FELLOWSHIPS ADMINISTRATION (lines 16, 17) a) CFUW CHEA and Elizabeth Massey Awards The CHEA Scholarship Trust and the CFUW Elizabeth Massey awards provide for reimbursing CFUW for some of the expenses incurred in administering these awards. b) Administered Awards Where there are awards administered by CFUW, an administrative fee is charged. 7. FROM RESERVE (lines 18-21) Funds required for IFUW travel, the Vibert Douglas Award and the Accessibility Fund are placed in the Reserve Fund annually to be used as required. EXPENSES 8. OPERATIONS & PROGRAMS OPERATION EXPENSES: Costs incurred by the National Office to carry out the Advocacy, Fellowships, and Member Services programs, and to provide support to the Board, Regional Directors and General Administration. 18 CFUW Finance Booklet 2014

19 8.1 ADVOCACY and Recruitment Programs (line 28) Budget for initiatives operated from the national office. 8.2 PROFESSIONAL FEES (line 35) Budget for fees for professional services as required. 8.3 SALES ITEMS EXPENSES (line 37) Budget for initial expenditure for purchases of CFUW logo items to be recovered by sales to Clubs and members by National Office. 8.2 STAFF TRAINING AND TRAVEL. (line 39) Budget for staff training, professional development and travel to meetings, regional/provincial council and club meetings. 8.3 Office Expenses and Supplies (line 33) Budget for advertising, general admin, office expenses and supplies, volunteer appreciation and expenses. 8.4 WEBSITE SYSTEMS, Computer and Software Support IT (line 42) Budget for the cost of technical maintenance, development, management and hosting of the CFUW National websites. 9. GOVERNANCE EXPENSES (lines 48-74) 9.1 BOARD OF DIRECTORS TELECONFERENCES/MEETINGS (line 46) Budget for Board of Directors meetings and conference calls involving the Board and Standing committees. 9.2 REGIONAL DIRECTORS COMMUNICATION (line 47) Budget for teleconferences, printing and other necessary expenses for the Regional Directors Group. 9.3 INSURANCE - DIRECTORS/COMMITTEES LIABILITY (line 48) Budget for Directors and Officers liability insurance for the Board of Directors and Officers of CFUW. 9.4 BOARD TRAINING AND TRAVEL (line 49) This funding is available for Board training, orientation and miscellaneous travel not provided for in individual budgets. 9.5 BOARD ALUMNAE RESOURCE NETWORK (line 50) Budget for communication expenses and conference calls among the network members. 9.6 REPRESENTATION at NON-CFUW Events BY BOARD MEMBERS- (line 51) Budget for representation or participation by Board, Executive Director or other CFUW member(s) at non-cfuw events, meetings or consultations as authorized by the President Budget for Board of Directors and Committee Chairs (lines 52-70) Budget for individual members of the Board of Directors to carry out the responsibilities in their portfolios. CFUW Finance Booklet

20 10. ANNUAL GENERAL MEETING (lines 73-77) 10.1 AGM Expenses - Board of Directors, Regional Directors, Others (line 73) CFUW assumes financial responsibility for Annual General Meetings. The host Local Arrangements Committee (LAC) is expected to set a registration fee that is approved by the CFUW Board of Directors, which is intended to cover all costs of the meeting. Details of all levels of operation and costs are included in the current AGM and Conference Guidelines ACCESSIBILITY FUND (line 76) This fund is to assist members with disabilities to participate in national CFUW activities. 11. REGIONAL/PROVINCIAL CONFERENCES & COUNCIL MEETINGS This budget does not include financial responsibility for Regional/Provincial CFUW Conferences or for Regional/Provincial CFUW Council Meetings. 12. INTERNATIONAL FEDERATION OF UNIVERSITY WOMEN (IFUW) EXPENSES (lines 80-85) 12.1 IFUW DUES (line 80) Dues are paid in accordance with the requirements of membership in IFUW. Calculations for each year reflect IFUW per capita dues payable in Swiss francs. An estimated exchange rate is established annually for budget purposes and is found on the budget line IFUW REPRESENTATION (line 81) This item is intended to provide financial support to approved CFUW designated members who hold IFUW positions DR. A. VIBERT DOUGLAS INTERNATIONAL FELLOWSHIP (line 84) Honouring the first Canadian president of IFUW, the Fellowship for graduate studies is an award funded by CFUW and administered by IFUW in the amount of $8,000 every second year. 13. CAPITAL EXPENSES (line 86) Capital expenses are for purchase of assets valued at greater than $ CFUW Finance Booklet 2014

21 GUIDE EXPLICATIF DU BUDGET REVENUS 1. COTISATIONS (postes 6 à 10) La date limite pour le paiement de la cotisation annuelle est le 30 avril de chaque année, établie en fonction du nombre de membres d'une association au cours de son dernier exercice précédant le 1 er mai de l'année en question, sauf pour les associations dont l'exercice prend fin entre le 1 er mai et le 31 août. Ces associations feront leur calcul en fonction du nombre de membres qui auront payé leur cotisation au plus tard le 1 er mai de ce même exercice. 2. RÉSEAU DE RESSOURCES DU CONSEIL DES ANCIENNES (poste 9) Les anciennes du Conseil d'administration, les directrices régionales, les présidentes de comités et les membres de comité ont formé un réseau afin d'aider la FCFDU dans son travail. Chacune paie des frais de 20 $. 3. FRAIS DE DOSSIER POUR LES DEMANDES DE BOURSE (poste 12) Cet argent provient des frais administratifs versés par les candidates présentant une demande de bourse. 4. AVANCE À JUSTIFIER (poste 13) Il s agit d une avance à justifier remise au comité organisateur pour payer les frais préliminaires entourant la préparation de l AGA. 5. VENTE D'ARTICLES DE LA FCFDU (poste 15) La politique de fixation des prix pour les publications et les autres articles que vend le Secrétariat national est établie en tenant compte de tous les coûts de production et/ou d'achat de l'article, de la manutention et des frais postaux, s il y a lieu. 6. ADMINISTRATION DES BOURSES (postes 16 et 17) a) Bourse de l ACEF et bourse Elizabeth-Massey de la FCFDU La fiducie de la bourse de l Association canadienne d économie familiale (ACEF) et la bourse Elizabeth-Massey prévoient le remboursement à la FCFDU de certaines dépenses engagées pour administrer ces bourses. b) Bourses Administrées Si la FCFDU administre une bourse des frais d administration sont exigés. 7. RÉSERVES (postes 18 à 21) Les sommes servant aux déplacements reliés à la FIFDU, à la bourse Dr A. Vibert Douglas et le Fonds d accessibilité sont mis à chaque année et utilisés selon les besoins. DÉPENSES 8. OPÉRATIONS ET PROGRAMMES CFUW Finance Booklet

22 DÉPENSES DE FONCTIONNEMENT : Dépenses engagées par le Secrétariat national pour exécuter les programmes de défense des intérêts collectifs, de bourses et de services aux membres, offrir du soutien au conseil d administration et aux directrices régionales, ainsi qu assurer l administration générale. 8.1 DÉFENSE DES INTÉRÊTS ET RECRUTEMENT DE MEMBRES (poste 28) Ce poste budgétaire est consacré au financement d initiatives provenant du bureau national. 8.2 HONORAIRES PROFESSIONNELS (poste 35) Ce poste budgétaire comprend les honoraires versés pour des services professionnels. 8.3 ACHAT DES ARTICLES VENDUS (poste 37) Ce poste budgétaire couvre le montant initial dépensé pour l achat des articles affichant le logo de la FCFDU vendus par le Secrétariat national, montant qui est récupéré lors de leur vente à des clubs et des membres. 8.4 FORMATION ET DÉPLACEMENTS DU PERSONNEL (poste 39) Ce poste budgétaire est consacré à la formation du personne, au perfectionnement et frais encourus relatif aux déplacements pour assister à des réunions, aux réunions des conseils régionaux ou provinciaux et à des rencontres des clubs. 8.5 FRAIS DE BUREAU ET FOURNITURES (poste 33) Ce poste budgétaire sert à payer les annonces publicitaires, les frais généraux, les frais et les fournitures de bureau, et les dépenses liées aux bénévoles et à la reconnaissance de leur aide. 8.6 SITE WEB, ORDINATEURS ET SOUTIEN LOGICIEL TI (poste 42) Ce poste budgétaire couvre le prix du maintien technique, du développement, de la gestion et de l hébergement des sites Web nationaux. 9. DÉPENSES LIÉES À LA GOUVERNANCE (postes 48 à 74) 9.1 TÉLÉCONFÉRENCES/ RÉUNIONS DU CONSEIL D ADMINISTRATION (poste 46) Ce budget servira à tenir des rencontres du conseil d administration et des téléconférences auxquelles participent les membres du Conseil d administration et des comités permanents. 9.2 COMMUNICATIONS DES DIRECTRICES RÉGIONALES (poste 47) Ce poste budgétaire sert à payer les frais des téléconférences et d impression des communications, et d autres dépenses des directrices régionales. 9.3 ASSURANCE RESPONSABILITÉ ADMINISTRATRICES ET COMITÉS (poste 48) Ce poste budgétaire permet de souscrire à assurance responsabilité qui protège les membres du Conseil d administration et les autres dirigeantes. 9.4 FORMATION ET DÉPLACEMENTS DES MEMBRES DU CONSEIL D ADMINISTRATION (poste 49) Les fonds alloués servent à couvrir les frais de formation, d orientation et divers déplacements des membres qui ne sont pas couverts par leurs propres budgets. 9.5 RÉSEAU DE RESSOURCES DU CONSEIL DES ANCIENNES (poste 50) Ces fonds servent à couvrir des dépenses liées aux communications et aux appels conférences entre les membres du réseau. 22 CFUW Finance Booklet 2014

23 9.6 REPRÉSENTATION PAR DES MEMBRES DU CONSEIL D ADMINISTRATION À DES ÉVÉNEMENTS AUTRES QUE CEUX DE LA FCFDU (poste 51) Ce poste budgétaire permet de défrayer les dépenses du Conseil d administration, de la directrice générale ou d autres membres de la FCFDU pour représenter la FCFDU à des conférences, rencontres ou consultations non organisées par la FCFDU, telles qu autorisée par la présidente Dépenses admissibles des membres du conseil d administration et des présidentes des comités (postes 52 à 70) Ce poste budgétaire permet aux membres du conseil d administration de s acquitter de leurs obligations qui font partie de leur mandat. 10. ASSEMBLÉE GÉNÉRALE ANNUELLE (postes 73 à 77) 10.1 CONSEIL D ADMINISTRATION, DIRECTRICES REGIONALES ET AUTRES (poste 73) La FCFDU assume la responsabilité financière de l Assemblée générale annuelle (AGA), mais le comité organisateur de l association hôte doit fixer les frais d inscription qui couvriront tous les frais associés à la tenue de l AGA. Le Conseil d administration de la FCFDU doit approuver la somme fixée pour les frais d inscription. Les détails concernant tous les aspects de l exploitation et des coûts sont fournis dans les Lignes directrices de l AGA et de la conférence FONDS D ACCESSIBILITÉ (poste 76) Ce poste budgétaire sert à aider les membres ayant un handicap à participer aux activités nationales de la FCFDU. 11. CONGRÈS ET RÉUNIONS DES CONSEILS RÉGIONAUX OU PROVINCIAUX Ce poste budgétaire n'assume aucune responsabilité financière pour les congrès et les réunions des conseils régionaux ou provinciaux. 12. FÉDÉRATION INTERNATIONALE DES FEMMES DIPLÔMÉES DES UNIVERSITÉS (FIFDU) (postes 80 à 85) 12.1 COTISATION À LA FIFDU (poste 80) La cotisation est versée conformément aux exigences de la FIFDU concernant ses membres. Le calcul pour chaque année reflète une cotisation selon le nombre de membres en francs suisse. Le taux de change en francs suisses est estimé aux fins du budget est mentionné au poste budgétaire REPRÉSENTATION À LA FIFDU (poste 81) Ce poste budgétaire sert à couvrir les dépenses des membres de la FCFDU désignées qui détiennent des postes au sein du conseil d administration de la FIFDU BOURSE INTERNATIONALE DR. A. VIBERT DOUGLAS (poste 84) Décernée en l honneur de la première présidente de la FIFDU, cette bourse de $ est remise à tous les deux. Elle est offerte par la FCFDU et administrée par la FIFDU. 13. DÉPENSES EN IMMOBILISATIONS (poste 86) Ce poste budgétaire couvre les dépenses en immobilisations de plus de 800 CFUW Finance Booklet

24 GENERAL RESERVE FUND 2014 Definition: Reserve Fund - an account set up by organizations to meet anticipated future payments and to deal with unexpected costs that may arise in future. Organizations also set aside funds to cover several months operating costs on a cash flow basis. Internally restricted Unrestricted Operational Contingency Currency Risk Closure Requirements Cost $20,000 $3,000 $3,000 $15,000 Rent $40,000 Capital assets and service contracts $30,000 Comments IFUW Triennial Expenses ($12000) IFUW Dr. A. Vibert Douglas International Fellowship ($8000) to be awarded every second year beginning in fiscal year th Anniversary Project Fund established in 2013 to fund a variety of projects for CFUW. ($3000) Funds will be withdrawn as needed and the fund is planned to close at the end of fiscal year 2019/20. The Accessibility Fund ($3000) to provide assistance to members requiring it and used as required on an annual basis. IFUW dues are paid to National (in trust) by the time any closure date is decided and CFUW is legally required to be paid these dues to IFUW. While the Finance Committee estimates an exchange rate for these dues as part of the budget, the economy is very volatile so it is prudent to keep a reserve for any unusually large changes in foreign money exchange. Estimated termination costs for the lease on the CFUW National Office, which may be mitigated by possibility of a subletting arrangement. These funds will pay for service contracts for equipment we own or rent and will provide resources for large expenses such as computer related purchases ( hardware, on-line-data base updates and website development) that require more funding than the annual budget Salaries $30,000 Estimated severance costs for staff upon possible closure of CFUW. Legal and HR fees Unexpected expenses Miscellaneous closure requirements. $20,000 $30,000 $25,000 Estimated Cost 216,000 Current funds available $270,000 Estimated costs of obtaining professional advice regarding all aspects of possible closure. Estimated costs to address any unexpected occurrences, such as changes in information technology, loss of membership, occupancy of leased premises, capital equipment and other issues. Estimated costs of packing, moving, storing records, hiring /business to store records and make them accessible as needed. Sale of fixed assets such as used desks, computers, etc. is anticipated to yield negligible results, and has been excluded from the calculation of net proceeds. Total estimate of all requirements for reserve purposes and recommended for retention. 24 CFUW Finance Booklet 2014

25 MEMBERSHIP TRENDS CLUB CFUW MEMBERS MEMBERS MEMBERS MEMBERS MEMBERS Abbotsford Coquitlam New Westminster North Delta/Surrey North Vancouver Richmond South Delta Sunshine Coast UWC Vancouver West Vancouver White Rock/Surrey Comox Valley Cowichan Valley Nanaimo Parksville/Qualicum Saanich Peninsula Salt Spring Island Victoria Cranbrook and District Kelowna Nelson and District Prince George Vernon Calgary Calgary North Edmonton Fort McMurray CLOSED Lethbridge Strathcona County Estevan Prince Albert Regina Saskatoon Weyburn CLOSED Yorkton Brandon 10 CLOSED Portage La Prairie UWC Winnipeg Haliburton Highlands Muskoka North Bay Orillia Sudbury Thunder Bay Brampton Brantford Burlington Georgetown Grimsby Hamilton Milton and District Mississauga Niagara Falls Oakville St. Catharines Welland and District Cambridge CFUW Finance Booklet

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