Complaints and Financial Affairs Whistleblowing

PURPOSE AND APPLICATIONS

Creating awareness and promoting a culture of integrity and compliance is critical to the success of this policy.

The Policy is designed to enable the Public, Members, Members, Directors, Directors, Officers and Employees of the Jewish Community Foundation of Montreal (“JCF) to disclose and raise complaints about any issues or concerns, which a complainant may have regarding unlawful or unethical behavior in connection with the financial affairs of the JCF, and/or issues relating to the Standards Program of Imagine Canada.

Unlawful or unethical behavior in connection with the financial affairs of JCF by an employee or officer or director of JCF will be grounds for appropriate discipline and recourse up to and including dismissal or termination of office and court action.

POLICY STATEMENT

This Policy provides a means whereby a complainant may, in good faith, report issues and/or concerns relating to the accounting, internal accounting, financial reporting, financial controls, financial activities, fiduciary responsibilities, handling of donor accounts or the audit of JCF.

In responding to a complaint, JCF will act fairly with respect to any individual named in the complaint and the individual making the complaint, taking into account the seriousness of the issue(s) raised; the credibility of the information or allegations in the complaint; and the prospects of an effective investigation.

JCF will not threaten to or retaliate or discriminate, and will not permit any threat of or retaliation or discrimination against any complainant for reporting, in good faith, serious matters involving the financial affairs of JCF. The protection of this Policy is also extended to anyone providing information in connection with an investigation, including an internal investigation.

CONFIDENTIALITY

JCF and its Audit Committee will treat all complaints as confidential to the fullest extent permitted by law. A complainant is encouraged to make a complaint in writing, but such complaint may also be made verbally. The name of the complainant will not be disclosed unless the complainant consents or unless the law requires such disclosure. The only exception to this principle of confidentiality will be in the event that a complaint is made maliciously, recklessly or in manner to constitute self-serving behavior.

PROCEDURE

1. The Audit Committee of JCF (the “Audit Committee”) is responsible for the oversight of this Policy. 
2. Any Director, Officer, Member , or Employee of JCF who becomes aware of any apparent unlawful or unethical behavior in connection with the financial affairs of JCF on the part of any JCF employee may report the matter to the Executive Director or the Chief Financial Officer or directly to the Chair of the Audit Committee. Any complaint against a member of the Executive DirectorSenior Management Team or the Chief Financial Officer shall be made directly to the Chair of the Audit Committee as outlined in paragraph 4 below.
3. The complaint should be as detailed as possible and include a description of the conduct, dates, places, persons involved/ witnesses, numbers, other individuals who have knowledge of the behavior, relevant documentation, etc. so that a reasonable investigation can be conducted. 
4. If the complainant is not satisfied with the response of the Executive Director or the Chief Financial Officer or for any reason whatsoever is not comfortable in approaching either individual, he or she may contact the Chair of the Audit Committee directly, either in writing or by phone.
   

INVESTIGATION

1. An investigation will be conducted by either the Executive Director, the Chief Financial Officer, the Chairman of the Audit Committee or a designated person or entity as the case may be.
2. In conducting the investigation, such person(s) as may be appropriate (those with particular expertise) may be engaged to assist in the investigation. The investigator shall have full access to all books and records of JCF and will expect and be entitled to receive and rely on the full cooperation of all directors, officers, employees, consultants, service providers and suppliers to JCF in the investigation. 
3. The investigation will be conducted with due regard to the sensitivity of the complaint and the investigator shall use reasonable efforts to protect the privacy of the complainant and the confidentiality of the investigation, to the extent consistent with a fair investigation. The investigation shall be completed within a reasonable amount of time, taking into account the circumstances and content of the complaint.
   

REPORTING TO THE AUDIT COMMITTEE

1. All complaints, after they have been investigated, shall be reported to the Audit Committee at one of its regular meetings. The Audit Committee will review the conclusions of the investigator’s report and, in the case of an investigation mandated by the Audit Committee directly, it shall recommend such corrective, disciplinary or other measures or actions as the Audit Committee deems appropriate. JCF shall implement such recommendations.
2. A written record of all complaints and investigation reports shall be maintained. Any acts undertaken by JCF to implement the report of the investigation shall be communicated to the complainant. 
3. Copies of the complaint, the investigative report and the recommendation of the Audit Committee, if applicable, will be retained outside the possession of JCF in the office of an outside law firm for a period of three (3) years from the date of the report.
   

FURTHER INFORMATION

For further information or any questions about this policy, any person may contact the Executive Director, the Chief Financial Officer or the Chair of the Audit Committee.