735 - Chargeback Accounting
Search Manuel sur l’administration financière
Effective: April 1, 2016
Section: Purchasing Cycle
Administrator: Office of the Comptroller General
Applicability: GNWT Departments and Public Agencies
POLICY
A common service group, operating on a chargeback basis, shall have a written agreement with any client GNWT Department or Public Agency before providing its services.
PURPOSE
To allow GNWT Departments and Public Agencies to manage costs effectively for programs and allows the common service group to operate on a full cost recovery basis.
SCOPE
This policy applies to transactions between GNWT Departments or Public Agencies, and a common service group from which they receive services.
RESPONSIBILITIES
Common Service Groups
Provide substantiation and the application of appropriate terms, conditions, formulae, accounting and criteria for the agreement provided to the client Department or Public Agency.
Deputy Heads
Ensure that designated common service groups operate to the extent by which they are mandated and that client agreements are approved and committed.
Comptroller General
May approve Interpretation Bulletins associated with this policy.
Financial Management Board
May designate certain common service groups that will be funded on a full cost recovery basis; 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. 42 – Agreements and Accountability
INTERPRETATION BULLETINS

