Donations to the HSE must be evaluated, acknowledged and recorded.
Accepting a donation
Steps to follow before you accept a donation, gift or bequest on behalf of the HSE:
- Confirm with the donor if the donation is intended for a particular purpose.
- Check if there are conditions attached to the donation.
- Check if the donation is for the HSE or for a separate body, for example, friends of hospital group, a hospital patient comfort fund.
- For donations exceeding €100,000 get HSE Board approval.
- When evaluating whether the donation, gift or bequest should be accepted, complete the unsolicited donation, gift and bequest acceptance form
- If the donation is being accepted, issue a letter of acceptance to the donor (see Appendices 3, 4 and 5 of NFR 17 for sample letters).
- Issue a signed official receipt for the donation to the donor.
- Keep a copy of all documentation for audit trail purposes.
Donations to the HSE
- Lodge the funds immediately in the HSE bank account - get the bank account details from your area finance operations team.
- When the donor specifies what the donation must be used for, code the donation to deferred income.
- If the donor does not specify what the donation is to be used for, code the donation to sundry income.
- For donations that are assets, or being used to purchase assets, you must inform your area finance operations team who will record it in the HSE's fixed asset register.
- For a donation of shares, you must get written approval from the Minister for Health before accepting the donation.
Using the donation
To use a donation of money made to the HSE:
- Get prior written approval from your area finance operations general manager.
- The finance operations general manager must agree that the proposed use of the donation meets any conditions attached.
- If approval is granted, the donation is transferred into revenue income in the accounting period, and assigned to the coded cost centre.
- Place the purchase order with the supplier.
COVID-19 pandemic donations
Due to the volume of support offered to the HSE during the COVID-19 pandemic, a new guidance document is in place NFR 17 COVID-19,(PDF, 300KB, 14 pages)
This sets out the procedures to follow when evaluating donations and includes the authorisation levels for accepting offers which relate to the HSE’s COVID-19 response.
Donations to separate bodies
For donations to a separate body, for example, friends of hospital group:
- assist the donor with making the donation directly to the separate body
- funds must be immediately lodged to the bank account of the separate body - funds must not be lodged to a HSE bank account
- an official receipt from the separate body must be given to the HSE, confirming lodgement to that body’s bank account
- governance for the administration and operation of the donation is the responsibility of the separate body and not the HSE
Gifts to HSE employees
As an employee, you should not receive gifts from a third party that may compromise your personal judgement or integrity, or that of the HSE.
You must disclose any gifts or benefits you receive to your line manager.
You should not accept hospitality from a third party that may be seen to compromise your personal judgement or integrity. Acceptance of hospitality must not influence, or be seen to influence, your carrying out of official functions.
Organised voluntary fundraising
Legal and governance conditions apply to voluntary groups offering to fundraise on behalf of the HSE.
Fundraising activities to assist the HSE must be respectful, honest and transparent.
To fundraise for the HSE:
- set out in writing the objectives of the fund and get approval from the hospital manager or CHO head of service or equivalent salary grade,
- get approval from the CHO head of finance and hospital accountant
- get a licence for the activity from the the local garda station
HSE employees participating in running the event must be approved by the hospital manager or CHO head of service or equivalent salary grade.
You must have written guidelines showing how money will be collected and used. The guidelines should set out the fund officers’ financial accountability for the funds.
- management of receipts books
- setting up bank accounts
- bank reconciliations
- annual audited accounts
The guidelines must be approved by the hospital manager or CHO head of service or equivalent grade.
For queries on donations email firstname.lastname@example.org