Common Expense Authority Matrix*

Level
1
2
3
4
5
Purchases, Payments, Accounting Transfers
(Subject to budget, central agency and ministry policies)
Full $
500k
250k
50k
5k

All STOBs (per the guide below)

A A A A A

All STOBs, except Salaries and Benefits
B
B
B
B
B
All STOBs, except Government Transfers C C C C C
Assets and Liabilities D D D D D
Salaries and Benefits, and Operating Costs E E E E E
Operating Costs F F F F F
Government Transfers G G G G G
Other Expenses H H H H H
Revenues I I I I I


STOB Guide:

 
Salaries & Benefits 50 - 54
Operating Costs 55 - 75
Government Transfers 77 - 80
Other Expenses 81 - 85
Recoveries 86 - 90
Assets 1000 - 1999
Tangible Capital Assets 2000 - 2999
Liabilities 3000 - 3999
Revenues 4000 - 4999

*Guiding Principles & Objectives:
  • one cell selection is permitted for each delegated authority;

  • applies to financial transactions for the STOBs per the guide above, whether processed by manual or electronic systems;

  • supports staff training and understanding of authorities and accountabilities;

  • provides a standard but flexible framework that is responsive to changing program objectives and business activities without changing the overall methodology;

  • consistent with government's migration to a risk-based financial framework;

  • supports the one-corporate way best practice endorsed by EFOs/ADMs Corporate Services.

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