Core Policy and Procedures Manual - Amendment Summary
November 2003

4.3 Expense Authority

4.3 Expense Authority policy becomes effective when a ministry implements iProcurement. Key sections and notable changes are as follows:

4.3.1 – repeal of delegation requirements related to payment authority; introduction of the Common Expense Authority Matrix as the government standard for delegation of expense authority;

4.3.2 – establishment of the roles, responsibilities and requirements for Expense Authority and Qualified Receiver functions, including policy compliance and the proper exercise of expense authority; requirement to maintain a separation of duties over financial transactions whether electronic or manual systems are used;

4.3.3 – repeal of payment authority responsibilities; expenditure matching and processing requirements; conditions for payment release and payment review; and the Payment Review Office's requirements, including document and information requests, reviewing accuracy and compliance with policy and reporting results.

Payment authority policy remains in effect until ministry implementation of iProcurement; other sections (4.3.7 to 4.3.19) are in effect regardless of iProcurement implementation.

10.3.16 Travel Expense Receipts

10.3.16 policy 2 is revised to clarify that travel expense receipts must be:·

  • filed at the location designated by the ministry senior financial officer (but not by the employee personally); and

  • filed in an Expense Report Envelope and forwarded upon request within five working days to the Payment Review Office for verification.

In addition, the Expense Report Envelope must be retained as an Administrative Records Classification System (ARCS) file #1050-09.

18.3.3 Appointment Remuneration

18.3.3 policy 1 is revised and policy 2 added for two new Treasury Board Directives that govern remuneration of appointees, as follows:

  1. Directive 2/04 for Administrative Tribunals;

  2. Directive 1/04 for Crown Corporations, Agencies, Boards and Commissions.
18.3.8 Communications and Advertising

18.3.8a former policy 1, a requirement to submit promotional materials and paid advertising as part of the budget process, has been repealed.

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