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A.
Budgetary Control Procedures
A.1
General
Core
Policy - 3.2
Budget instructions
and presentation guidelines are available on the Ministry of Finance intranet
at http://www.min.fin.gov.bc.ca/tbs/FPE/budget_instructions.stm
(government access only).
Financial Reporting
and Advisory Services (FRAS), OCG is responsible for monitoring vote spending.
Ministries are accountable for ensuring that spending is within the limits
as set in the Estimates.
A.2
Accessing Contingencies and New Programs Vote
Ministries will seek
the appropriate approval and the budget will be transferred to the ministry
for the payments. This allows reporting of the total program costs within
the program and to allow the chart of accounts to be used properly. Listed
below are the procedures for payments through the Contingencies and New
Programs Vote.
Procedures
- The ministry prepares and submits a TBS submission to request access
to Contingencies and New Programs Vote to Treasury Board.
- Treasury Board will approve, reject or modify access. If approved,
the Ministry of Finance and the ministry involved will receive the approved
TBS submission.
- If access is approved, the following procedure will happen for actuals
until the end of the fiscal year as follows:
- An existing program - the ministry will make payments from the
appropriate Service Line(s) in the votes.
- A new program - the ministry requests a new Service Line from
Financial Reporting and Advisory Services, OCG. The Service Line
will be set up in the ministry and will roll-up to the Contingencies
vote in the ministry. In the next fiscal year, the Service Line
will be rolled up to the appropriate vote in the ministry. These
transactions will be reported in the Public Accounts as another
vote in the ministry.
- An Ex Gratia or a one time payment - there is a Corporate Service
Line for Ex Gratia or one time payments from Contingencies. The
Service Line number is 99803. This Service Line will be rolled-up
to the Contingency vote in each ministry that requires it.
- A Capital Acquisition - the ministry will make payments from the
appropriate Service Line(s).
- Budget procedures - there will be no transfer of actuals to the Contingencies
and New Program Vote by the accessing ministry. The actuals will remain
in their ministry and only budget will be transferred. Based on the
approved TBS submission, Financial Reporting and Advisory Services will
add the budget up to the amount of the approval which will bring the
vote to zero variance.
- At the end of the fiscal year, based on the approved TBS submission,
Financial Reporting and Advisory Services will add the budget amount
required to bring the vote variance to zero without exceeding TBS approval.
The Consolidated
Revenue Fund Supplementary Schedules to the Public Accounts under the
Contingencies and New Programs Vote will show the ministries accessing
the vote and the program name. The actual expense by group account classification
will be combined under the ministry and the vote to which the program
belongs. If it is a new program or ex gratia payment, the vote in the
ministry will be shown as Contingencies and New Programs vote. The budget
transfer will be listed and explained under other authorizations in the
ministry and the Contingencies and New Programs Vote.
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