630 - Set-off of Amounts Owing to Others
Search Financial Administration Manual
Effective: April 1, 2016
Section: Revenue Cycle
Administrator: Office of the Comptroller General
Applicability: GNWT Departments and Public Agencies
POLICY
The Comptroller General or delegate, or a Public Agency, may retain money by way of deduction or set-off out of money payable to a person if:
- Payment of a debt or fulfillment of an obligation is overdue and has not been forgiven;
- An overpayment has been made to that person; or
- The person has received an accountable advance and has not repaid or accounted for it.
PURPOSE
To provide for the timely collection of amounts receivable in circumstances where the GNWT or a Public Agency owes an amount to a person and that same person has a debt or obligation owing to the GNWT or a Public Agency which is overdue.
SCOPE
This policy applies to all debts owed by a person to the GNWT or a Public Agency where an amount is payable to the same person.
RESPONSIBILITIES
Deputy Head of a Public Agency
May waive the power to retain money by way of deduction or set-off through written consent and agreement; determine the extent of the amount to be set-off (i.e. full or partial set-off);
Comptroller General
May waive the power to retain money by way of deduction or set-off out of money payable to a person by the GNWT, or by a Public Agency, through written consent and agreement; determine the extent of the amount of the set-off (i.e. full or partial set-off); may approve Interpretation Bulletins associated with this policy.
Financial Management Board
May delegate the authority to a public officer to enter into a compromise agreement on behalf of a GNWT Department or Public Agency; 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. 57 – Deduction or set-off by Comptroller General
- s. 58 – Deduction or set-off by Public Agency
- s. 130 – Assignments
- s. 131 – Public agency not bound by assignment
- s. 140 – Restriction on disclosure of information
- Canada Revenue Agency Refund Set-off Program
- Employment Standards Act
- Maintenance Enforcement Act
- Public Service Garnishee Act
- Workers Compensation Act
INTERPRETATION BULLETINS