Financial Administration Manual

305 - Appropriation Transfers

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Effective: April 1, 2016
Section: Budgeting
Administrator:  Deputy Secretary to the Financial Management Board
Applicability: GNWT Departments 

POLICY         

Reallocation of appropriations within a Department may be approved within the following parameters:

  • An approved operations appropriation may only be reallocated if the transfer is a permanent reallocation of funding; 
  • An approved infrastructure appropriation may only be reallocated subject to applicable consultation with Members of the Legislative Assembly. Acceptable circumstances for a capital appropriation transfer include project scope changes, timing adjustment and the cancelation of a project. 

PURPOSE            

  1. To enable GNWT Departments to reallocate operations appropriations based on a permanent reallocation due to changes in a program, a government priority, or due to a departmental reorganization;
  2. To provide departments with flexibility to prioritize and optimize capital appropriations;
  3. To support infrastructure development in the Northwest Territories in an efficient and effective manner; 
  4. To ensure Members of the Legislative Assembly are sufficiently consulted before changes to approved project capital appropriations occur.

SCOPE

Applies to appropriation transfers within a GNWT Department for both operations and infrastructure. 

RESPONSIBILITIES

Deputy Secretary to the Financial Management Board

May approve Interpretation Bulletins associated with this policy.

Deputy Minister

Approve transfers among activities within a department in accordance with the Delegation of Authority Regulations and submit the applicable reports to the Minister of Finance.

Minister of Finance

Tables a report in the Legislative Assembly with the circumstances giving rise to the reallocation of appropriation transfers that cumulatively exceed $250,000 for each activity for the fiscal year.

Financial Management Board

May approve or delegate appropriation transfers among activities within a GNWT Department, without changing the total department appropriation, to a Minister or Deputy Minister, in accordance with the Delegation of Authority Regulations; may issue a directive respecting the financial management or financial administration of a Public Agency.

AUTHORITIES and REFERENCES

INTERPRETATION BULLETINS