Financial Administration Manual

310 - Supplementary Appropriations

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

POLICY        

Increases or decreases to approved appropriations require a supplementary appropriation.  Departments may request a supplementary appropriation to the Financial Management Board (FMB) for inclusion in a Supplementary Appropriation Act, which is tabled, debated and approved in the Legislative Assembly. Only an unforeseen or urgent expenditure of $50,000 or greater is eligible for a supplementary appropriation.  

PURPOSE             

  1. To provide a mechanism for transparent and accountable modifications of approved appropriations;
  2. To ensure that proposed changes to approved appropriations are brought to the Legislative Assembly for debate and approval; 
  3. To allow appropriation adjustments to accommodate timing of expenditures and unforeseen circumstances which cannot be mitigated within the current appropriation.

SCOPE

Applies to all operations and infrastructure requests for supplementary appropriation.

RESPONSIBILITIES

Deputy Secretary to the Financial Management Board

May approve Interpretation Bulletins associated with this policy.

Deputy Head

Coordinate the development and substantiation of supplementary appropriation requests; submit requests to the responsible Minister for approval.

Ministers Responsible

Submit requests for supplementary appropriation funding to the Financial Management Board.

Financial Management Board

Consider departmental requests for a supplementary appropriation and recommend amounts to be included in the appropriate Supplementary Appropriation Act; establish the required format, content and process for supplementary appropriation requests; 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. 69 – Expenditures
    • s. 70 – Disbursements
    • s. 71 – Limit on Expenditures

INTERPRETATION BULLETINS