Financial Administration Manual

130 - Approval Authorities

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Effective: April 1, 2016
Section: Governance
Administrator: Office of the Comptroller General
Applicability: GNWT Departments and Public Agencies

POLICY

GNWT Departments and Public Agencies shall ensure that no public officer receives authority as an Expenditure Officer, Accounting Officer, Revenue Officer or Contract Authority until such time as they have received adequate training regarding the authorities to be exercised by the public officer.

PURPOSE 

  1. To ensure that transactions and contracts are being authorized by qualified approvers.
  1. To support appropriate financial and operational controls.

 SCOPE

This policy applies to all expenditure officers, accounting officers, revenue officers, and contract authorities.

RESPONSIBILITIES

Deputy Head

Ensure that no public officer receives an authority without the requisite knowledge to act in a prudent manner; ensure that no public officer acts as both Expenditure Officer and Accounting Officer in the same transaction unless authorized to do so by Comptroller General.

Comptroller General

Authorize instances where circumstances are such that expenditure authority and accounting authority are required to be exercised by a single public officer; approve the designation of a person as an accounting officer for the GNWT; may approve Interpretation Bulletins associated with this policy.

Financial Management Board

May issue a directive respecting the financial management or financial administration of a Public Agency.

AUTHORITIES and REFERENCES

  • Financial Administration Act (FAA)
    • s. 10 – Board directives
    • s. 19 – Delegation
    • ss. 83 - 87 – Designations

INTERPRETATION BULLETINS