Government of the Northwest Territories

Manuel sur l’administration financière

735 - Chargeback Accounting

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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