Effective Date: April 1, 2016

Applicable FAM Policies: 103 - Approval Authorities

Applicability: GNWT Departments and Public Agencies

Interpretation

It is the responsibility of the department or agency to ensure the following:

All Payments

• the payment meets all legal requirements (e.g., legislative authority exists, funds have been appropriated, the balance available in the appropriation is sufficient);
• there is compliance with applicable Financial Management Board policies, directives, and procedures;
• all calculations, extensions, and totals are correct;
• the payee’s name and address are correct;
• all account classifications are accurate (i.e., chart of account distributions);
• support documentation (e.g., written contract, agreement, approved payment directive, receipts) is in place and referenced as required; 
• all required certifications/approvals are in place (e.g., proof that goods and services are received) and
• approvers are authorized (i.e., formal delegation exists as required).

Supplier Payments

• goods and quantity received are the goods that were ordered;
• the unit price given by the supplier matches the purchase order, release or Local Contract Authority (LCA) as required;
• for services, all contract terms are adhered to;
• GST is included or excluded, as appropriate;
• transportation/freight charges are appropriate;
• the proper purchase delegation has been quoted as required;
• the invoice has not previously been paid;
• the purchase is reasonable for the type of operation performed;
• prepayment is only made where required and justified (e.g., subscriptions, registration fees);
• the invoice received date and goods and services received date have been accurately captured;
• where goods and services have not been received and payment is required (e.g., unused hotel rooms or airline tickets, cancelled courses), certification should reference “Payment in Accordance with Contract”; and
• for contract payments, when required, supporting documentation includes Workers’ Compensation Clearance, and Statutory Declaration of Contractor; and procurement requirements are adhered to for approvals.

Transfer Payments

• the transfer is in accordance with the provisions of relevant legislation, and related agreements, etc.;
• a detailed calculation statement is provided when the amount of the transfer is determined using a formula as set out in legislation, regulations or in an agreement;
• when an application form is used, it contains the signatures of the applicant and an authorized official of the department or agency; and
• where payments are made to suppliers to provide goods and/or services to individuals (e.g., payments to The NWT Power Corporation on behalf of TPSP recipients), these payments are subject to the criteria for suppliers outlined above in (2) above.