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Introduction

This manual is primarily for public officers with financial signing responsibility in Government departments and in public agencies as defined in the Financial Administration Act.) This manual contains:

  1. directives of the Financial Management Board and Comptroller General, including:
    1. general financial management and accounting principles;
    2. minimum Government financial administration system standards;
    3. descriptions of financial powers and duties of public officers; and,
    4. financial administration policy, including direction and guidelines;
  2. an unofficial copy of the Financial Administration Act, amended from time to time; and,
  3. unofficial copies of Regulations under the Financial Administration Act and Property Assessment and Taxation Act, amended from time to time.

In short, this manual contains legislation, regulation, and financial administration policy. For detailed financial procedure, refer to the Financial Information System (FIS) Procedures Manual and departmental procedures manuals. Directives in this manual may refer to other publications for clarification or standards to be applied, e.g.:

  • Policies of the Government of the Northwest Territories Manual
  • The Human Resource Manual, Government of the Northwest Territories
  • Public Sector Accounting Board publications
  • Canadian Institute of Chartered Accountants publications
  • Collective agreements with Government employees’ collective bargaining agents

Purpose And Authority Of This Manual

The Financial Administration Act gives financial administration responsibilities to the Commissioner, Legislative Assembly, Financial Management Board (FMB), Comptroller General, Minister of Finance, other Ministers, Deputy Ministers, and public agency boards. The Delegation of Authority Regulations prescribe which FMB powers and duties may be delegated to public officers. Individual Ministers and the Comptroller General may delegate any of their powers and duties. Detailed directions and delegations of particular powers and duties are set out in the directives.

Compliance with direction and guidelines in this manual is mandatory for Government departments and for public agencies whose primary funding is appropriated by Legislative Assembly enactment. However, a public agency may depart from direction in this manual if:

  1. it has legislated authority or a statutory duty to do so;
  2. it has been directed to do so by the Minister of Finance in accordance with Section 78 of the Financial Administration Act; or,
  3. it has legislated authority to raise or retain its own revenues.