Financial Administration Manual

Part: Appendices Number: A Section: Executive Government Date: 2014-10-17 Page: 1 of 1

Ministry of Finance, Provincial Comptroller’s Office

Executive Government

Ministries1 Other Organizations Agri-Food Council Agricultural Implements Board Public Service Commission Public Service Superannuation Board Public Guardian and Trustee of Saskatchewan Teachers’ Superannuation Commission Trustees for the Community Initiatives Fund

1 Executive Council includes Intergovernmental Affairs and Finance includes the Public Employees Benefits Agency

(PEBA).

Financial Administration Manual

Part: Appendices Number: B Section: Public Agencies Date: 2020-02-11 Page: 1 of 3

Ministry of Finance, Provincial Comptroller’s Office

Public Agencies1 Carlton Trail College Creative Saskatchewan Cumberland College Government House Foundation Great Plains College Law Reform Commission of Saskatchewan North West College Northlands College Parkland College Prairie Agricultural Machinery Institute Provincial Archives of Saskatchewan Provincial Capital Commission Public Guardian and Trustee of Saskatchewan Saskatchewan Apprenticeship and Trade Certification Commission Saskatchewan Arts Board Saskatchewan Centre of the Arts Saskatchewan Health Authority Saskatchewan Health Research Foundation Saskatchewan Heritage Foundation Saskatchewan Polytechnic Southeast College Western Development Museum Treasury Board Crowns2 Agricultural Credit Corporation of Saskatchewan e-Health Saskatchewan Financial and Consumer Affairs Authority of Saskatchewan Global Transportation Hub Authority Innovation Saskatchewan Liquor and Gaming Authority Municipal Financing Corporation of Saskatchewan Saskatchewan Crop Insurance Corporation Saskatchewan Housing Corporation Saskatchewan Public Safety Agency Saskatchewan Research Council SaskBuilds Corporation Tourism Saskatchewan Water Security Agency 1 This list excludes the Crown Investments Corporation of Saskatchewan and its subsidiaries. 2 These public agencies are Treasury Board Crowns or classified as a Treasury Board Crown for the

applicability of policies.

Financial Administration Manual

Part: Appendices Number: B Section: Public Agencies Date: 2020-02-11 Page: 2 of 3

Ministry of Finance, Provincial Comptroller’s Office

Non-corporate Agri-Food Council Agricultural Implements Board Trustees for the Community Initiatives Fund See Schedule A – Summary of Applicability of FAM Sections to Public Agencies

Financial Administration Manual

Part: Appendices Number: B Section: Public Agencies Date: 2020-02-11 Page: 3 of 3

Ministry of Finance, Provincial Comptroller’s Office

Schedule A – Summary of Applicability of FAM Sections to Public Agencies

The following policies apply to all public agencies in Appendix B: 2280 Environmental Liabilities Management and Reporting 2305 Approval of the Financial Statements of Government Entities 2310 Compendium of Financial Statements and Compendium of Payee Details 2315 Reporting Payee Details - Other Entities 4215 Ministerial Assistants’ Salaries and Other Related Expenses 4407 Vendor Sponsored Travel 5005 Per Diem Rates (Boards, Commissions and Committees) 5010 Travel and Other Expenses (Boards, Commissions and Committees) In addition to the above policies, the following policies apply to public agencies classified as Treasury Board Crowns in Appendix B: 4105 Reporting Incidents of Fraud or Similar Illegal Acts 4205 Secondments 4315 Long Service Recognition 4320 Retirement Expenses 4325 Recognizing Excellence 4525 Communications (Advertising) 4540 Primary Research 4610 Contributions (Donations) 4615 Grants in Lieu of Taxes For those organizations under the fidelity bond purchased by the Ministry of Finance, the following applies: 4115 Fidelity Bond For those organizations under the cobbing arrangement with the Royal Bank, the following applies: 3305 Holding Money in the GRF through the Consolidated Offset Balance Concentration (COBC) For those organizations using MIDAS as an OME, the following also applies: 3310 Holding Money in the GRF (Other MIDAS Entities) 3315 Terms and Conditions for Moneys Held in the GRF

Financial Administration Manual

Part: Appendices Number: C Section: Public Money Date: 2021-02-10 Page: 1 of 3

Ministry of Finance, Provincial Comptroller’s Office

Public Money General Revenue Fund (Appropriation) Executive Branch See the Estimates Schedule of Expenses for a list of votes for ministries and agencies.1 Legislative Branch Advocate for Children and Youth Chief Electoral Officer Conflict of Interest Commissioner and Registrar of Lobbyists Information and Privacy Commissioner Legislative Assembly2 Ombudsman Provincial Auditor Public Interest Disclosure Commissioner GRF Sinking Funds Other Funds Revolving Funds Agricultural Supplies Revolving Fund (inactive) Commercial Revolving Fund Correctional Facilities Industries Revolving Fund Livestock Services Revolving Fund (inactive) Pastures Revolving Fund Public Employees Benefits Agency Revolving Fund Queen’s Printer Revolving Fund

1 Advanced Education includes appropriation for the Saskatchewan Student Aid Fund. Agriculture includes appropriation for the Farm Land Security Board.

Corrections, Policing and Public Safety includes appropriation for the Saskatchewan Police Commission and the Public Disclosure Committee.

Education includes appropriation for the Teachers’ Superannuation Commission. Energy and Resources includes appropriation for the Surface Rights Board of Arbitration. Government Relations includes appropriation for the Saskatchewan Municipal Board Justice and Attorney General includes the appropriation for the Automobile Injury Appeal Commission, the Highway

Traffic Board, the Human Rights Commission, the Law Reform Commission, the Legal Aid Commission, the Office of the Chief Coroner, the Office of the Residential Tenancies and Provincial Mediation Board, the Office of the Public Guardian and Trustee, the Public and Private Rights Board, and the Public Complaints Commission.

Labour Relations and Workplace Safety includes appropriation for the Labour Relations Board. 2 Includes the Speaker, the Clerk, the Clerks-at-the-Table, the Sergeant-at-Arms, the Law Clerk and Parliamentary

Counsel and the Legislative Librarian and employees that may be required by the Clerk, the Law Clerk and Parliamentary Counsel and the Legislative Librarian.

Financial Administration Manual

Part: Appendices Number: C Section: Public Money Date: 2021-02-10 Page: 2 of 3

Ministry of Finance, Provincial Comptroller’s Office

Special Purpose Funds (*administered outside of ministries) Community Initiatives Fund* Criminal Property Forfeiture Fund Crop Reinsurance Fund of Saskatchewan* Extended Health Care Plan for Certain Other Employees Extended Health Care Plan for Certain Other Retired Employees Fish and Wildlife Development Fund Forest Management Funds*3 Impacted Sites Fund Institutional Control Monitoring and Maintenance Fund Institutional Control Unforeseen Events Fund Northern Municipal Trust Account Oil and Gas Orphan Fund Public Employees Dental Fund Public Employees Disability Income Fund Public Employees Group Life Insurance Fund Saskatchewan Agricultural Stabilization Fund* Saskatchewan Auto Fund* Saskatchewan Lotteries Trust Fund for Sport, Culture and Recreation* Saskatchewan Snowmobile Fund* Saskatchewan Student Aid Fund Saskatchewan Technology Fund* Sask911 Account* School Division Tax Loss Compensation Fund Training Completions Fund Transportation Partnerships Fund Victims’ Fund Trust and Pension Funds Anti-Tuberculosis League Employees Superannuation Fund Bazaar Accounts (Paul Dojack Youth Centre Shop Fund, Valley View Centre Bazaar Account,

Yarrow Opportunity Fund) Canteen Accounts (Valley View Centre Canteen Account) Collective Trust Accounts (Besnard Lake Correctional Camp, Pine Grove Correctional Centre,

Prince Albert Correctional Centre, Prince Albert Community Training Residence, Regina Correctional Centre, Regina Community Training Residence, Saskatchewan North Battleford Hospital, Saskatoon Correctional Centre and Saskatoon Community Training Residence, White Spruce, Women’s Community Training Residence)

Court of Appeal Evidence Account Court of Queen’s Bench Sheriff Trust Account Drumming Hill Youth Centre Working Fund Account

3 Carrier Forest Management Trust, Crown Agricultural Land Forest Fund Dunkley Forest Renewal Trust, Island Forests Management Fund, L & M Forest Management Trust Fund, Meadow Lake OSB Forest Management Fund Trust, Mee-Toos Forest Management Fund Trust, Mistik Forest Management Trust, North Central Trust Fund, Park Land Forests Management Fund, Sakaw Forest Renewable Trust Fund, Weyerhaeuser Forest Renewal Trust Fund

Financial Administration Manual

Part: Appendices Number: C Section: Public Money Date: 2021-02-10 Page: 3 of 3

Ministry of Finance, Provincial Comptroller’s Office

Extended Health Care Plan Extended Health Care Plan for Retired Employees Family Law Division Trust Account Grants and Donations Trust Accounts (Valley View Centre) Inmates’ Trust Accounts (Besnard Lake Correctional Camp, Pine Grove Correctional Centre, Prince

Albert Correctional Centre, Regina Correctional Centre, Saskatoon Correctional Centre, White Birch, White Spruce)

Judges of the Provincial Court Superannuation Plan Justice Parking Club Maintenance Enforcement Program Account Office of the Residential Tenancies – Director’s Trust Account Patient Trust – Saskatchewan North Battleford Hospital Province of Saskatchewan Court Accounts Provincial Mediation Board Trust Account Public Employees Deferred Salary Leave Fund Public Guardian and Trustee of Saskatchewan Resident Camp Accounts (Prince Albert Youth Residence) Resident Trust Accounts (Drumming Hill Youth Centre, Kilburn Hall, Paul Dojack Youth Centre,

Prince Albert Youth Residence, Valley View Centre) Saskatchewan Entrepreneur Trust Fund Saskatchewan Transportation Company Employees Superannuation Fund Social Services Central Trust Account Surface Rights Arbitration Board Trust Account Surety Trust Account Teachers’ Group Life Insurance Plan Teachers’ Superannuation Plan Teachers’ Voluntary Contributions Fund Wage Collection Trust Account

Financial Administration Manual

Part: Appendices Number: D Section: Forms Date: 2021-02-10 Page: 1 of 1

Ministry of Finance, Provincial Comptroller’s Office

Forms Affidavit (forged cheques)

Affidavit (missing cheques) – Individuals

Affidavit (missing cheques) – Businesses

Agreement for Omnibus Polling Participation

Agreement of Indemnity

Application to Change Bank Account Signing Authorities updated

Application to Close a Bank Account

Application to Open a Bank Account

Bank Account Internal Control Questionnaire

Billing Letter No. 1 – Payment Reminder

Billing Letter No. 2 – Legal Action or Use of Collection Agency

Collection Fact Sheet

Direct Deposit Payment Request Form *

Incident Report new

Investigation Report new

Letter of Appreciation for Donations

Notification Letter – Non-payment of GST/HST

Notification Letter of Set-off

Petty Cash Reimbursement *

Promissory Note

Quarterly Legislative Secretary Business Expense Form *

Quarterly Ministerial Business Expense Form *

Senior Officials Business Expense Reimbursement *

Standard Payment Form *

Statement of Interview Expenses *

Supplier Maintenance Form *

Travel Expense Statement *

Vendor Sponsored Travel Approval Form

* MIDAS FORM – ELECTRONIC VERSION ONLY

CANADA In the matter of official General Revenue Fund PROVINCE OF SASKATCHEWAN Account Cheque No. _________ for $____________ TO WIT: dated ____________ in favour of _______________.

I, _________________________, ______________

(occupation)

of ____________________________________, (city/town, province)

do solemnly declare:

1. That I have seen the endorsement on the cancelled cheque and the same is not mine.

2. That I the said, _________________, of the above

address did not receive, cash or cause to be cashed the said cheque and have no knowledge of the person who did sign the same.

3. That I am the person to whom the amount of

$_____________ is due.

4. That I make this declaration in support of an application to the Minister of Finance for issue of a replacement cheque.

And I make this solemn declaration conscientiously believing it to be true and knowing it to be of the same force and effect as if made under Oath and by virtue of the “Canada Evidence Act”. Declared before me at _________________________ (location) In the Province of Saskatchewan, this _____________ day of _______________________ A.D. 20_______. __________________________________ Payee ________________________________________________ A Commissioner for Oaths for Saskatchewan/Notary Public My commission expires ________________________. (Commissioner for Oaths for Saskatchewan) My appointment expires _______________________. (Notary Public)

CANADA In the matter of official General Revenue Fund PROVINCE OF SASKATCHEWAN Cheque #_____________ for $____________ dated TO WIT: _________ , 20__ in favour of _________________. (payee)

I, ________________________, _____________

(payee) (occupation)

of ____________, SK do solemnly declare: (city/town)

1. That I the said, ___________________, of the above (payee)

address did not receive, cash or cause to be cashed the said cheque.

2. That I am the person to whom the amount of

$ ______________ is due.

3. That I make this declaration in support of an application to the Minister of Finance for the issue of a replacement cheque.

And I make this solemn declaration conscientiously believing it to be true and knowing it to be of the same force and effect as if made under Oath and by virtue of the “Canada Evidence Act”. Declared before me at _________________________________ (location) In the Province of Saskatchewan, this _________ day of ________________ A.D. 20__. ____________________________ ________________________________________________ A Commissioner for Oaths for Saskatchewan/Notary Public My commission expires ________________________. (Commissioner for Oaths for Saskatchewan) My appointment expires _______________________. (Notary Public)

CANADA In the matter of official General Revenue Fund PROVINCE OF SASKATCHEWAN Cheque #_____________ for $____________ dated TO WIT: _________ , 20__ in favour of _________________. (cheque recipient)

I, _________________________, ______________

(position)

on behalf of _____________________of (cheque recipient)

____________, SK do solemnly declare: (city/town)

That I the said ___________________ on behalf of (position)

___________________ of the above address has (cheque recipient)

reported the said cheque ”destroyed”/ “lost”/ “stolen”/ “not received”.

That __________________ is due the amount of (cheque recipient)

$__________. That I make this declaration in support of an application to the Minister of Finance for the issue of a replacement cheque.

And I make this solemn declaration conscientiously believing it to be true and knowing it to be of the same force and effect as if made under Oath and by virtue of the “Canada Evidence Act”. Declared before me at _________________________________ (location) In the Province of Saskatchewan, this _________ day of ________________ A.D. 20__. ____________________________ ________________________________________________ A Commissioner for Oaths for Saskatchewan/Notary Public My commission expires ________________________. (Commissioner for Oaths for Saskatchewan) My appointment expires _______________________. (Notary Public)

Agreement for Omnibus Polling Participation

Executive Council manages the contract for the omnibus poll on the Government’s behalf. This includes processing payments for the services received on a prorated basis among the participating ministries. The Ministry of XXX agreed to put five (5) questions on the December 200X poll at a cost of approximately $XXX per question. Final cost to the Ministry of XXX is $XXXX. The Ministry of XXXX has examined the poll results and certified that the services were received and that payment is in accordance with the contract. Agreed to on behalf of: ______________________________________ Executive Council Date ______________________________________ Ministry of XXXX Date

AGREEMENT OF INDEMNITY

To: Her Majesty the Queen in the right of the Province of Saskatchewan, as represented by the Minister of Finance, hereinafter referred to as “The Minister of Finance”. With respect to cheque number ____________________ dated ____________________ (yyyy/mm/dd) for the amount of $ _______________________________________________________ in favour of _____________________________________________________________ I/WE __________________________________________________________________ of _____________________________________________________________________

(a) did not receive the original cheque, or

(b) received the original cheque but it was subsequently______________________ (lost, destroyed or stolen) and I/we have not received payment of such amount by any other means. I/WE wish the Minister of Finance to cause to be issued to me/us a new cheque to replace the original cheque stated to have never been received, or to have been lost, destroyed or stolen, in consideration for which I/we hereby agree, for myself/ourselves and my/our heirs, executors, administrators, successors and assigns, as follows: (a) not to cash, endorse or transfer the original cheque should it ever come into my/our

possession, but to return it immediately to the Minister of Finance, and (b) that I/we shall save harmless and keep indemnified the Minister of Finance against

all actions, claims, losses, costs, charges, damages, interest and expenses which the Minister of Finance may sustain or incur as a result of the issue of the new cheque or any claim being made on or under the original cheque, up to the amount of the original cheque.

IN WITNESS WHEREOF the undersigned has executed this Agreement at ______________________ this _________ day of ________________ , __________. (dd) (mm) (yyyy) Signed in the Presence of: _______________________________ ) __________________________________ Signature of Witness )

_______________________________ ) Address ) _________________________________________

_____________________________________ ) Occupation

Application to Change Bank Account Signing Authorities

Ministry/Agency Making Application:

Name of Financial Institution:

Account Name and Number:

Branch Address:

Changes in Signing Authority

(a) Additions

1. Name: Position:

2. Name: Position:

3. Name: Position:

Reasons for adding:

Name 1 Name 2 Name 3

Is each individual independent of: Yes No Yes No Yes No

(i) Cash receipt, cash handling & deposit functions?

(ii) Cheque preparation function?

(iii) Cheque mailing function?

(iv) Bank reconciliation preparation function?

If the answer to any of the above questions is “no” please indicate what compensating controls are implemented.

(b) Deletions

1. Name: Reason:

2. Name: Reason:

3. Name: Reason:

Submitted By: Signature of the Official of the Date Ministry/Agency making application

Approved By: Corporate Services Head or Date Assistant Provincial Comptroller (for accounts not delegated)

Revised February 2021

Application to Close a Bank Account

Ministry/Agency Making Application:

Name of Financial Institution:

Account Name and Number:

Branch Address:

Account Information

1. Reason for closing account?

Yes No 2. Have all funds been withdrawn from this account?

3. What was the disposition of funds from this account?

4. Have arrangements been made with the bank to redirect uncashed cheques? Yes No

What are they?

I request the Provincial Comptroller to close the above mentioned bank account.

Date Ministry/Agency Corporate Services Head (signature)

Provincial Comptroller’s Office:

Approved - Provincial Comptroller or Delegate (signature) Reviewed – Analyst, Financial Management Branch (initial) Recommended – Director, Financial Management Branch (initial)

Date of Approval

Revised November 2019

Application to Open a Bank Account

No If no, where is the account transferred from?

Type of Account (e.g., Transfer, Imprest, Trust/Special Purpose, General Operating):

Purpose:

CHEQUE SIGNERS - List Name and Position of Signers. Two signatures are required on all cheques.

AUTHORIZED BANKING CONTACTS (RBC Accounts Only) - List Name, Email and Phone Number of Authorized Banking Contacts. Only Signers and Authorized Banking Contacts can contact RBC (e.g., to notify the bank to return items such as fraudulent cheques).

CERTIFICATION - The procedures for the operation and control of bank accounts issued by the Provincial Comptroller’s Office in Section 3610 of the Financial Administration Manual will be followed. Requested deviations from these procedures with appropriate explanations accompany this application.

Position:

Individual responsible for operation and control of account:

Name:

Signature: Phone Number: Email:

I confirm that the above Account will not be used by or on behalf of a third party, other than by an employee making deposits to the Account on behalf of the Ministry/Agency. Endorsed by the Corporate Services Head:

Date Position Signature

PROVINCIAL COMPTROLLER’S OFFICE:

Are there procedures for controlling funds to be processed through the approved account? Yes

Are there any conditions of approval? Yes

Date Approved

Reviewed - Analyst, Financial Management Branch (initial)

Recommended - Director, Financial Management Branch (initial)

Revised November 2019

Ministry/Agency:

Name of Proposed Account:

Financial Institution:

Include Name, Branch and Address

Why is this institution preferred?

New Account? Yes

VIEW ACCESS - (Non-RBC Accounts) - List individuals authorized to view balances and transaction information on the new account through online access (i.e., electronic account statements and cheque images). This should include the individual(s) responsible for preparing the bank reconciliation and one or two others appointed as backups.

Approved - Provincial Comptroller or Delegate (signature)

No

USING THIS FORM: • This form is used to obtain the approval of the Provincial Comptroller or delegate prior to opening a

bank account. For further information on related Treasury Board policy and Provincial Comptroller’sdirectives refer to Section 3605 Approval of Bank Accounts.

• The form signed by the Corporate Services Head is submitted to the Provincial Comptroller’s Office.A digital signature will not be accepted.

• CHEQUE SIGNERS: Original signatures for signers are to be included with the Application to Open aBank Account; these are provided to the financial institution at the time of approval. Cheque signersare to be independent of the following: cash receipt, cash handling and deposit functions; chequepreparation function; cheque mailing function; and bank reconciliation function.

• AUTHORIZED BANKING CONTACTS (RBC ACCOUNTS): Names and contact information of AuthorizedBanking Contacts should be provided for Royal Bank of Canada (RBC) accounts. According to RBCrequirements, only signers and Authorized Banking Contacts on file at RBC can contact the RBCService Team for assistance. Typically, the RBC Service Team would be contacted for transaction andstatement inquiries, requests for correction when errors have been identified, return items inquiries,and to notify the bank to return items through the clearing, such as a fraudulent cheque identified indaily cheque matching. The list may include those persons conducting bank reconciliations and back-ups.

• VIEW ACCESS (NON-RBC ACCOUNTS): Names and positions of individuals authorized to viewelectronic account statements and cheque images through online access should be provided for Non-RBC accounts. These should include the individual(s) responsible for preparing the bank reconciliationand one or two others appointed as backups. For RBC accounts, Treasury Management Branch,Ministry of Finance, will contact you to set up viewers.

• A completed Bank Account Internal Control Questionnaire must accompany the Application to Opena Bank Account.

SUBMIT COMPLETED APPLICATION TO OPEN A BANK ACCOUNT TO:

Assistant Provincial Comptroller Provincial Comptroller’s Office Ministry of Finance 2350 Albert Street, 8th Floor REGINA SK S4P 4A6

Bank Account Internal Control Questionnaire (To be used in support of an application to open a bank account)

Name of Proposed Account:

Ministry:

Deposits

1. What are the sources of the deposits and the nature of the receipts (e.g., sales of goods or services, transfersfrom other jurisdictions, fees)?

2. Choose a statement below that best describes the expected value of receipts for this bank account andprovide an explanation to support your response.

All receipts will be of a low dollar value. Receipts may occasionally include a few high dollar value items. Receipts will regularly include a few high value items. Receipts will regularly include a large number of high value items.

3. In what form are monies received (e.g., cash, cheques, credit card, debit card, direct deposits from thirdparties, pre-authorized debits/pre-authorized payments, or a combination)?

4. What is the expected dollar value of manual deposits (e.g., cheques, cash)?

5. How frequently will manual deposits (e.g., cheques, cash) be made to the bank (daily, weekly, monthly)?

6. What controls are in place to ensure monies received by direct deposit from third parties or pre-authorizeddebits/pre-authorized payments are transmitted to the appropriate bank account (e.g., control over bankaccount setup and changes)?

Bank Account Control Questionnaire Page 2

7. How does the system ensure that the source of all moneys deposited can be determined (i.e., email frompayors agreed to deposit for electronic receipts, detailed on deposit slip or balances to cash mail recordwhich provides details, etc.)?

8. Outline the procedures to ensure all monies received by the ministry/agency are deposited in the bank account

Payments

9. What are the expected types of payments that will be made from the bank account (e.g., purchase of goodsor services, transfer payments)?

10. If monies from this bank account will be transferred to another bank account, name the institution(s) towhich funds will be transferred.

How are transfers to be made (e.g., cheque, automatically by the bank, other)?

11. Choose a statement below that best describes the expected dollar value of payments from this bankaccount and provide an explanation to support your response.

All transactions will be of a low dollar value. Transactions may occasionally include a few high dollar value items. Transactions will regularly include a few high value items. Transactions will regularly include a large number of high value items.

and recorded in the accounting records on a timely basis (e.g., segregation between receipt, deposit, andrecording functions; independent match of deposit to cash mail record and accounting records).

Bank Account Control Questionnaire Page 3

12. Choose a statement below that best describes the expected volume and nature of payments from this bankaccount.

Transactions will be processed daily and are very repetitive in nature. Transactions will be processed at short regular intervals (e.g., weekly) and are fairly repetitive in nature. Transactions will be processed sporadically or at long intervals (e.g., monthly or annually) or vary greatly in nature. Transactions will be processed sporadically or at long intervals (e.g., monthly or annually) and vary greatly in nature

explain in detail why arrangements cannot be made for two officials to sign the cheques or whatcompensating controls exist.

Yes No

17. Is a detailed record of cheques maintained (i.e., cheque register, cheque stub, cheque copy, other)containing at least the cheque date, cheque number, payee and amount?

Yes No

18. Will payments be made by electronic funds transfer (e.g., direct deposit)? If yes, please provide explanation.Yes No

19. For electronic funds transfers, what controls will be in place to ensure third parties’ bank information iscomplete, valid, and accurate (e.g., forms to set up clients and change bank account information,confirmation letters to third parties, segregation between input and approver, review of reports of bankaccount information changes)?

14. Are all signers independent of bank reconciliation and custodial duties, such as cash receipt, cash handling anddeposit, cheque preparation and cheque mailing? If no, what are the compensating controls?

Yes No

15. Are electronic signatures or signature plates used? If yes, what are the controls?

16. Will all cheques have a preprinted consecutive form number affixed by the printer?

Yes No

Yes No

13. If cheques are written on this account, are they to be signed by two officials of the organization? If no,

Bank Account Control Questionnaire Page 4

20. Will employees who set up third party bank account information be able to initiate or authorize payments,handle cash, record transactions in the financial records or prepare the bank reconciliation? If yes, whatare the compensating controls?

Will an employee independent of the depositing and payment functions reconcile the bank account? If no, describe the compensating controls.

Yes

Who is responsible for preparation of this reconciliation?

_____________________________________________ Executive Director/Director of Corporate Services Revised November 2019

Date: ___________________________________

Reconciliation

21. Will a daily review of bank transactions (e.g., cheques, other debits, transfers, deposits), including a daily matching of cheques (number and dollar amount) processed by the bank to ministry accounting records ofcheques issued be performed? If not, why not?

Yes No

22. Will a bank reconciliation be prepared at least monthly?

23. Are persons performing reconciliations aware of the deadlines for returning cheques (e.g., counterfeit,stop payment, stale dated) through the clearing?

Yes No

24. Will the ministry's senior official or delegate review and approve the reconciliations?

Who will be doing this review?

How often will the review be done?

What evidence will be available to ensure that this review has been done (e.g., initialing of certain documents, etc.)?

If no, explain any compensating controls.Yes No

Yes No

Yes No

No

BILLING LETTER NO. 1

Payment Reminder

(date) Phone: (number)

(name and address of debtor)

Dear (name of debtor):

Our records indicate that your account of (date) incurred for (describe nature of account) in the amount of (indicate amount) is now (indicate number) days overdue.

If you have already submitted payment, please (disregard this notice OR contact ______ at ___________).

In the event that you have not paid this account, we would appreciate receiving your remittance or being advised of your repayment plans as soon as possible.

Your cheque or money order should be made payable to (name of payee) and mailed to the following address (mailing address).

Sincerely,

BILLING LETTER NO. 2

(Advice of possible legal action or use of a collection

agency. Not to be forwarded until the account is at least

60 days old)

(date) Phone: (number)

(name and address of debtor)

Dear (name of debtor):

Please refer to our letter of (date of sample letter no.1) respecting your outstanding account with this Ministry in the amount of (indicate amount). Your cheque or money order should be made payable to (name of payee) and mailed to (mailing address) immediately.

In the event that payment is not received by (date), your account will be transferred to our collection agent or solicitor without further notice to you.

Sincerely,

COLLECTION FACT SHEET NAME OF DEBTOR: (include business or trade names if any) ADDRESS OF DEBTOR: (include business address if any) PLACE OF EMPLOYMENT: (name and address) OCCUPATION OF DEBTOR: DEBT: a) Original amount of debt b) Date debt was incurred c) Amount paid to date d) Interest (if applicable) i) Authority to charge interest (e.g., Treasury Board Minute, Act or Regulation) ii) Principal balance owing (exclusive of interest) iii) Rate of interest iv) Amount of interest owing v) Date on which interest charges commenced. e) Total amount owing DATE PAYMENT WAS TO COMMENCE: MINIMUM AMOUNT PREPARED TO ACCEPT IN SETTLEMENT: (recommended not less than principal plus portion of costs and interests) IF PREPARED TO ACCEPT PAYMENT BY INSTALLMENTS, INDICATE MINIMUM SCHEDULE OF PAYMENTS REQUIRED: DATE AND MANNER OF MOST RECENT ACKNOWLEDGMENT OF DEBT: (by payment or writing) NATURE OF DEBT (indicate contracts, property, dates, etc. relevant to transaction) DISPUTES OR DEFENCES TO DEBT RAISED BY DEBTOR OR THAT THE MINISTRY IS AWARE OF: INFORMATION THAT MAY ASSIST IN COLLECTION AFTER JUDGMENT (Name and address of debtor's bank, nature and location of assets etc. Indicate also if debtor has little or no assets.) ADDITIONAL COMMENTS: CONTACT PERSON: Phone:

FRAUD OR SIMILAR ILLEGAL ACTS INCIDENT REPORT

January 2021

As per the policies and directives in the Financial Administration Manual section 4105, via this form, incidents of fraud or similar illegal acts should be reported to the Provincial Comptroller promptly once ministries and Treasury Board Crowns are able to determine that an incident has likely occurred and the estimate of the loss exceeds $500. All incidents of fraud or similar illegal acts resulting in a loss in excess of $500 should be reported regardless of whether any recoveries have or will be received. This form should be completed and submitted to the Provincial Comptroller no later than 30 days from the date of determining an incident of fraud or similar illegal act has likely occurred.

Ministry/Treasury Board Crown

Program Area Contact

Corporate Services Contact

Nature of Incident (briefly describe – i.e., Theft of Vehicle, Lost Fuel Card, Timecard Fraud, etc.):

1. Provide a detailed and clear description of how the incident occurred, including when and how the incident was detected and the time period over which the incident occurred (i.e., for break-ins and theft of government property, describe in detail how suspects gained entry and/or access to the property, etc.).

2. Describe the employee/supplier/contractor and the branch involved with the incident. Do not include specific names. Where an employee/supplier/contractor is not suspected, indicate that fact.

3. Indicate the amount of the loss, if known, and indicate if this amount is actual or estimated. Note that any recoveries are not to be included in this amount.

Completed Incident Report should be submitted by the Corporate Services Head by email to pco@gov.sk.ca, copying the Permanent Head. Complete the Investigation Report as soon as possible and submit to pco@gov.sk.ca.

FRAUD OR SIMILAR ILLEGAL ACTS INVESTIGATION REPORT

January 2021

As per the policies and directives in the Financial Administration Manual section 4105, via this form, incidents of fraud or similar illegal acts should be reported to the Provincial Comptroller promptly once ministries and Treasury Board Crowns are able to determine that an incident has likely occurred and the estimate of the loss exceeds $500. All incidents of fraud or similar illegal acts resulting in a loss in excess of $500 should be reported regardless of whether any recoveries have or will be received. The investigation and this form should be completed and submitted to the Provincial Comptroller as soon as possible.

Ministry/Treasury Board Crown

Program Area Contact

Corporate Services Contact

Date Incident Reported

Nature of Incident (briefly describe – i.e., Theft of Vehicle, Lost Fuel Card, Timecard Fraud, etc.):

Confirm amount of the loss:

1. Provide, if any, updates to the information included in the Incident Report previously submitted.

2. Describe any preventative controls that would have reduced the risk of the loss incurred. This could include an explanation of the difficulty in implementing certain controls.

3. Describe any detective controls that would have reduced the risk of the loss incurred. This could include an explanation of the difficulty in implementing certain controls.

4. Describe the steps management is taking to prevent future incidents including, but not limited to, improvement of controls, reinforcement of existing policies and procedures, employee training and more careful supervision.

January 2021

5. If an employee/supplier/contractor is suspected, describe any action taken.

6. Describe any recoveries or actions taken to recover the loss (e.g., Fidelity bond, insurance, civil action, repayment).

7. Describe any police involvement in the incident, including when they were notified and the status of the investigation. If there is no police involvement, describe why.

Completed form should be submitted by the Corporate Services Head by email to pco@gov.sk.ca, copying the Permanent Head.

LETTER OF APPRECIATION FOR DONATIONS Sample Acknowledgement Letter (date) Phone: (number) (name and address of donor) Dear (name of donor):

On behalf of the Province, I would like to thank you for your generous donation of ______________________. Every contribution we receive helps keep Saskatchewan’s financial position secure.

The Government is working hard to provide the best possible services to Saskatchewan people at the lowest possible cost. Your support of these efforts is greatly appreciated.

Sincerely,

NOTIFICATION LETTER – NON-PAYMENT OF GST/HST (date) Phone: (number) (name and address of supplier)

Dear (name of supplier):

Re: Goods and Services Tax (GST) and Harmonized Sales Tax (HST)

As (a ministry of the Provincial Government / an agent of the Provincial Crown), the (ministry/agency) is granted immunity from federal taxation and is not required to pay the GST/HST on any purchases. Our registration number is 107864258.

Accordingly, we are not remitting the GST/HST on the current payment and request that you do not include the GST/HST on any future invoices to this (ministry/agency). Your cooperation in complying with this request will ensure that we are able to correctly process your invoices.

Any questions concerning this request may be directed to (ministry/agency

representative) at (ministry/agency representative phone number). Sincerely,

NOTIFICATION LETTER OF SET-OFF (date) Phone: (number) (name and address of debtor) Dear (name of debtor):

You currently have a liability in the amount of (amount of liability) owing to (name of ministry) for (nature of liability). Section 42 of The Financial Administration Act, 1993 authorizes the set-off of any funds you have receivable from the Government or its agencies against any amounts owed to the Government or its agencies. Section 42 provides in part:

“42(1) Notwithstanding any other Act or law, the Crown and every public agency have the right to retain as a set-off, out of moneys due or payable to a person by the Crown or public agency:

(a) any amount the person owes to the Crown or a public agency; (b) any overpayment that has been made by the Crown or a public

agency;”

Pursuant to the above right of set-off, we have retained the amount of (amount to be set-off) from funds owing to you for (nature of the payable), and applied it against your above liability to (name of ministry).

Please call me if you have any questions or concerns.

Sincerely,

Place P R O M I S S O R Y N O T E Date __________________________ For value received, I promise to pay to the Minister of Finance of the Province of Saskatchewan,

on demand, the sum of …………………………………………….…... /100 Dollars ($ ).

Signature

Full Name

Agency

The consideration for the above note is for relocation expenses of the above-named person, who

assumed duties in a position with an agency of the Government of Saskatchewan, effective

____________________________ (date).

Relocation allowance is payable in addition to salary and allowances otherwise authorized as the

above-named fulfils a commitment to provide TWO (2) years' services with an agency of the

Government of Saskatchewan and shall be deemed to be earned in monthly increments as such service

is provided.

I CERTIFY that the Permanent Head of ______________________ has authorized an allowance of

……………………………………………………………............. /100 for the above-named employee.

Signature Position Position of New Employee _____________________________ Approved Monthly Salary / month____________ Salary Range ________________________________________

www.saskatchewan.ca/finance

Vendor Sponsored Travel Approval Form

This form is required to obtain prior approval of the permanent head or delegate for all vendor sponsored travel, whether in-province or out-of-province (Financial Administration Manual 4407).

Vendor sponsored travel is any travel expense (including flights, hotels, registration fees, per diems) reimbursed or paid on behalf of a Government of Saskatchewan employee that has been paid for by a third-party vendor (a person or company that sells goods or services to Executive Government, Crowns or Agencies).

Vendor sponsored travel can be approved in situations for activities relating to inspection, testing, training, contractual obligations, conference presentations, emergency assistance, panels, committees, regulatory standards, roundtables, task forces, or membership meetings.

Name Ministry/Agency

Position Division/Branch

Dates of Travel: to

Travel From: Travel To:

Vendor Name:

Vendor Headquarters:

Travel Relates to (check all that apply):

Please provide any additional rationale for the vendor sponsored travel and a description of the expenses reimbursed or paid directly by the vendor on your behalf (e.g. flights, hotels, registration fees, per diems).

If yes, please provide an estimate of the amount:

Inspection Testing Training Contractual Obligations Conference Presentations Emergency Assistance Panels Committees Regulatory Standards Roundtables Task Forces Membership Meetings

Employee Information

Details of Request

Is your Ministry/Agency incurring additional costs related to this travel? Yes No

www.saskatchewan.ca/finance

All of the following criteria must be met (true) in order for approval. 1. The purpose of the travel is for professional and/or educational

development and forms the majority of attendance.

2. Travel expenses are limited to those necessary for attendance atthe event or site (e.g. meals and social functions that are part ofa legitimate program are acceptable provided the knowledgetransfer component is the primary objective).

3. Vendor sponsorship of the event is fully disclosed and open toall participants/speakers.

4. Attendance is not tied to any commitment to the vendor.

5. There is no personal benefit, including expenses for a spouse orother travel companion.

Additional Information:

Signature of Employee Date

True False

True False

True False

True False

True False

Recommended Comments:

Not Recommended

Signature Date

Executive Director Assistant Deputy Minister Deputy Minister Minister

Date

Name

Signature

Date

Name

Signature

Date

Name

Signature

Date

Name

Signature

Comments:

Immediate Supervisor

Approval Criteria

ApprovedRecommendedNot RecommendedDeclined

ApprovedRecommendedNot RecommendedDeclined

ApprovedRecommendedNot RecommendedDeclined

ApprovedRecommendedNot RecommendedDeclined

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Glossary of Terms

Accumulated - the amount by which revenue has exceeded expense (expense has Surplus (Deficit) exceeded revenue) from the beginning of incorporation (i.e., 1905, for

Saskatchewan) to the end of the fiscal year. It is the sum of all the annual deficits and surpluses and any adjustments charged directly to the accumulated surplus (deficit). It is calculated as the difference between total assets and liabilities.

Act - a bill that has been considered by the Legislative Assembly, passed,

and assented to (may be called a law or statute). Under The Legislation Act an Act comes into force on the day of assent (i.e., when the Lieutenant Governor indicates approval) unless the Act specifies a date or on the occurrence of a specific event. For example, an Act could come into force on a date fixed by Order in Council or at the same time another Act comes into force.

Administrator - is appointed by the federal government to act when the Lieutenant of Saskatchewan Governor is unavailable. Advance - is a payment that is to be accounted for by the recipient at some later

date (e.g., payment for business and travel expenses to be incurred). Advisory Committees - include committees that are established by a minister pursuant to

The Executive Government Administration Act for the purpose of providing advice to the minister (approval of the Lieutenant Governor in Council is required).

Advocate for Children - is an officer of the Legislative Assembly with the authority to and Youth promote the interests of and act as a voice for children when there

are concerns about provincial government services. Anyone, including children and youth, can contact the Office.

Air Billing Account - is an account that the Government has secured with the purchase

card bank that is used to charge air travel. It works like a credit card. Air billing accounts allow air travel charges to be tracked by employee and destination. Air billing accounts are issued to organizational units.

Appointed Auditor - in The Provincial Auditor Act, “appointed auditor” means “an

auditor appointed pursuant to an Act or other authority by the Lieutenant Governor in Council or another body to examine the accounts of a Crown agency or Crown-controlled corporation or accounts otherwise related to public money.”

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Appropriation - funding from the GRF that the Legislature authorized for a particular purpose, which is identified in Appropriation Acts and estimates.

Appropriation Act - is the legal authorization to spend moneys from the GRF for the

purposes and time period identified in the Appropriation Act and estimates.

Appropriation Bill - is a supply bill that when passed by the Legislative Assembly

becomes an Appropriation Act. Automatic Interim - is funding provided on April 1 of a fiscal year, pursuant to The Funding Financial Administration Act, 1993, to allow the Government to

operate existing programs after the old fiscal year has expired on March 31 until the normal Completion Day of the legislative session. Automatic interim funding is two-twelfths of the previous year’s estimates.

Assent - is when the Lieutenant Governor indicates his or her approval of a

bill. Bill - a separate piece of proposed legislation that is considered by the

Legislative Assembly. Board of Internal - is a statutory board that oversees the organization and Economy administration of the Legislative Assembly and reviews and

approves the budgets and forecasts for the Assembly. Board of Revenue - is continued pursuant to The Revenue and Financial Services Act. Commissioners It may take any proceedings to recover public moneys due the

Crown, issue orders for the collection of public money, and authorize the cancellation or adjustment of any debt due to the Crown or the refunding of any public moneys paid to the Crown.

Budget - the Budget Address and budget papers that are tabled by the

Minister of Finance, along with the Main Estimates. The Budget is usually presented before the start of the fiscal year.

Budget Address - is tabled by the Minister of Finance, along with the Main Estimates.

The Budget Address outlines the Government’s priorities. Cabinet - the decision-making body of the Government, which comprises the

Premier and all Cabinet ministers (also called Executive Council).

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Cabinet Minister - See Minister. Cash Register Float - is a specified amount of cash entrusted to an individual for use in

cash registers in order to provide change to customers. Caucus - a group of all Members of a given party. CIC Crown Corporation - in The Crown Corporations Act, 1993, “CIC Crown corporation”

means “a corporation created pursuant to Part III and includes a corporation created pursuant to Part IV that is designated as a CIC Crown corporation pursuant to subsection 14(7) and a corporation designated pursuant to subsection 49(2) as a CIC Crown corporation, but does not include a corporation that is designated pursuant to subsection 11(8) as a Treasury Board Crown corporation.”

Chief Procurement Officer- is the Director of Purchasing under The Purchasing Act, 2004. (SaskBuilds and Procurement) Classified Division - as provided for in subsection 15(3) of The Public Service Act, 1998

(PSA), the classified division is composed of all positions in the public service, other than those in the unclassified division and those positions designated pursuant to the PSA (i.e., the Lieutenant Governor in Council can designate positions in the unclassified division that are to be moved to the classified division).

Clerk of the - is responsible for ensuring that lieutenant governors, premiers, Executive Council ministers and members of certain boards are properly sworn in; also

the Clerk of the Executive Council is responsible for the management, co-ordination, implementation and evaluation of processes relating to Cabinet decision-making and the implementation of decisions.

Clerk of the - the chief permanent officer of the Legislative Assembly, who Legislative Assembly reports directly to the Speaker and is responsible for maintaining

records, providing advice to all Members of the Legislative Assembly, supervising the general administrative services for the Assembly and directing protocol arrangements.

Collective Agreement - as defined in clause 2(d) of The Public Service Act, 1998, means “a

collective agreement as defined in Part VI of The Saskatchewan Employment Act.” Employees in the public service are represented

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by the Saskatchewan Government and General Employees’ Union and the Canadian Union of Public Employees, Local 600-3.

Committee of Finance - is a committee of the Whole Assembly that considers estimates and

appropriation bills. Committee of the Whole - is a committee of all the Members of the Legislative Assembly. Assembly Conditional Grant - is where the recipient of a grant is required to meet certain

conditions or use the money received for a specified purpose. If the recipients do not meet some or all of the conditions they may be required to return some or all of the money.

Conditional Receipts - is the name given to the main suspense account used by the General

Revenue Fund (GRF). Conflict of Interest - an officer of the Legislative Assembly that is provided for by The Commissioner Members’ Conflict of Interest Act with a variety of duties pursuant

to that Act (e.g., advising Members of the Legislative Assembly regarding their obligations under the Act).

Consolidated Offset - is a banking arrangement whereby the Government’s financial Balance Concentration institution groups moneys of other entities with GRF money. The (COBC) arrangement facilitates more efficient cash management for the GRF

and provides short-term investing opportunities for participating entities.

The COBC arrangement facilitates effective cash management by

allowing the GRF to use these moneys to reduce the need to issue promissory notes to finance temporary cash shortages. It also reduces situations where the Government is simultaneously investing on behalf of entities and borrowing externally in the money markets.

Contract - is an agreement between two or more parties. A contract is

considered binding when an offer to provide goods or services, at a price, is accepted.

Corporate Travel Card - is a credit card provided for ministers and employees to use on

government business. Crown - an institution that represents the democratic power of the people,

which is greater than the powers of governments and political parties. The Crown is personified by Her Majesty Queen Elizabeth II

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in right of Saskatchewan and in her absence, the Lieutenant Governor of Saskatchewan. The Crown gives political parties powers temporarily and in trust to use on behalf of the people.

- in The Financial Administration Act, 1993, The Crown

Corporations Act, 1993, and The Crown Employment Contracts Act, “Crown” means “the Crown in right of Saskatchewan.”

- in The Revenue and Financial Services Act and The Provincial

Auditor Act “Crown” means “Her Majesty the Queen in right of Saskatchewan.”

Crown Agency - in The Provincial Auditor Act, “Crown agency” means an

association, board, commission, corporation, council, foundation, institution, organization or other body, whether incorporated or unincorporated, of which all the members: (i) are appointed by an Act or by the Lieutenant Governor in Council; or (ii) are, in the discharge of their duties, public officers or servants of the Crown; and includes a corporation that has at least 90 percent of its issued and outstanding shares vested in the Crown.

Crown Corporation - in The Financial Administration Act, 1993, “Crown corporation”

means “a corporation that is an agent of the Crown.”

- in The Crown Corporations Act, 1993, “Crown corporation” means “CIC, a CIC Crown corporation or a Treasury Board Crown corporation.”

- in The Crown Employment Contracts Act, “Crown corporation”

means “a corporation that is: (i) established by or pursuant to, or is subject to the provisions of, The Crown Corporation Act, 1978; or (ii) incorporated or continued pursuant to an Act and has all its members or directors appointed or elected by the Lieutenant Governor in Council or a member of the Executive Council.”

Crown Employee - in The Crown Employment Contracts Act, a “Crown employee”

means “a person who is employed under a Crown employment contract.”

Crown Employment - in The Crown Employment Contracts Act, a “Crown employment Contract contract” means “a contract, with all amendments to the contract,

that is entered into by a Crown employer in which a person enters into an employee-employer relationship with the Crown employer and includes a contract described in this clause that is entered into

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under the authority of the Lieutenant Governor in Council.” Pursuant to The Crown Employment Contracts Act, the Act does not

apply to persons covered by collective bargaining agreements, employees who have a right to the appeal procedures outlined in The Public Service Act, 1998 or employees appointed pursuant to an Order in Council if: (i) there are no provisions dealing with payments or benefits on termination attached to or referenced, other than those prescribed in the regulations to The Public Service Act, 1998; and (ii) there is no contract, apart from the Order in Council that deals with payments upon termination.

Crown Investments - is the holding company for all subsidiary Crown corporations and Corporation of also the agency for making and administering, on behalf of the Saskatchewan (CIC) Government of Saskatchewan, investments authorized under The

Crown Corporations Act, 1993 or any previous Crown Corporations Act.

Deficit - the amount by which expenses exceed revenues for a fiscal year. Demands for Payment - are legal documents issued under legal authority. They request that

amounts payable by the Government to a specific party be paid to the issuer of the demand (a third party). Demands for payments typically include notices of seizure, garnishments, and assignments.

Deputy Minister - as provided for in The Executive Government Administration Act, to the Premier the deputy minister of the Office of the Executive Council is to be

called the Deputy Minister to the Premier. Designated Subsidiary - in The Crown Corporations Act, 1993, “designated subsidiary Crown Corporation Crown corporation” means “any corporation that is wholly owned

by the Crown, that is created or continued pursuant to an Act and that is designated in the regulations as a designated subsidiary Crown corporation.”

Designated Treasury - in The Crown Corporations Act, 1993, “designated Treasury Board Board Crown Crown corporation” means “any corporation that is wholly owned Corporation by the Crown, that is created or continued pursuant to an Act and

that is designated in the regulations as a designated Treasury Board Crown corporation.

Dissolution - the formal conclusion of the Legislature, which is the series of

sessions between elections.

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Entitlements - are transfers that a government must make if the recipient meets specified eligibility criteria. These payments are non-discretionary as legislation and/or regulations prescribe “who” is eligible to receive the transfer and “how much” is transferred (CPA Canada Public Sector Accounting Handbook, PS 3410).

Estimates - is the document tabled before the Legislative Assembly by the

Minister of Finance on Budget Day, which reflects the Government’s detailed financial plan for the year and forms the basis for the requested appropriations (also called Main Estimates).

Executive Council - the Executive Council appointed pursuant to The Executive

Government Administration Act (also called Cabinet). Executive Government - in The Executive Government Administration Act, “executive

government” means “the executive government of Saskatchewan.” Pursuant to The Executive Government Administration Act, the Lieutenant Governor in Council may, by regulation, on the recommendation of the President of the Executive Council, determine the organization of the executive government.

Financial Statements - comprises the financial statements of organizations with tabling Compendium requirements, other than the main financial statements and the

financial statements of the Crown Investments Corporation of Saskatchewan (CIC), its subsidiaries, and any funds that are the administered by CIC or its subsidiaries.

Frozen Funds - Treasury Board may “freeze” or prohibit the use of part or all of an

appropriation (e.g., where an expenditure is approved in principle, but where certain conditions must be met or certain details provided).

Further Estimates - are additional spending estimates that are tabled while the Budget

estimates are being reviewed by the Legislative Assembly. Garnishments - are a form of a demand for payment. However, they are issued by a

court, normally upon a judgment obtained by a plaintiff against a debtor.

General Revenue Fund - the fund into which all public moneys are paid, other than public (GRF) moneys over which the Legislative Assembly has no power of

appropriation and public moneys otherwise specially disposed of by the Legislative Assembly. The GRF is available for appropriation for the public services of Saskatchewan.

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Government of - in The Legislation Act, “Government of Saskatchewan” Saskatchewan means “the Crown in right of Saskatchewan.” Government Transfer - see Transfer. Grants - are transfers where the government has discretion in deciding

whether or not to make the transfer, any conditions to be complied with, how much will be transferred and to whom (CPA Canada Public Sector Accounting Handbook, PS 3410).

Imprest Bank Account - is a bank account that is periodically funded from the General

Revenue Fund (GRF) bank account as payments are made. Information and Privacy - is an officer of the Legislative Assembly that is appointed pursuant Commissioner to The Freedom of Information and Protection of Privacy Act

(FIPPA). The Commissioner overseas the FIPPA, The Local Authority Freedom of Information and Protection of Privacy Act and The Health Information Protection Act.

In-scope - is used to refer to employees who are within the scope of a

collective bargaining agreement. Interim Supply Bill - is a supply bill that is put forward before the main Appropriation

Act is enacted. An interim supply bill would not generally be required as automatic interim funding allows ministries to operate existing programs until the normal Completion Day of the legislative session. However, there are situations when an interim supply bill would still be required. For example, an interim supply bill would be required if funding was needed for new programs, if the Completion Day extended significantly past the normal Completion Day (i.e., the Thursday before Victoria Day), or if more than two-twelfths automatic interim funding was needed, for a program.

Inventories - represent items that are purchased or produced and are not

immediately consumed. They are recorded as an asset until they are issued for consumption or sale, at which time they are expensed. There are two main types of inventories: Inventories Held for Consumption or Use and Inventories Held for Resale.

Inventories Held for - are non-financial assets that will be used or consumed in the normal Consumption or Use course of operations. Because the primary purpose of a

government’s operations is to provide services, the future economic benefit of inventories held for consumption or use is embodied in their capacity to render service that furthers the government’s

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objectives. They are not intended for sale in the ordinary course of operations.

Inventories Held for - are financial assets that will be sold or used to produce a product Resale that will be sold in the ordinary course of operations.

Legislative Assembly - the elected representatives of the people (i.e., Members of the

Legislative Assembly (MLAs)) that convene in the Legislative Chamber.

Legislative Assembly - the Legislative Assembly Service, which includes the Service Speaker, the Clerk, the Clerks-at-the-Table, the Sergeant-at-Arms,

the Law Clerk and Parliamentary Counsel, the Legislative Librarian and employees that may be required by the Clerk, the Law Clerk and Parliamentary Counsel and the Legislative Librarian, is continued pursuant to The Legislative Assembly Act, 2007.

Legislative Employees - employees of the Legislative Assembly, not members of the public

service. Legislative Secretary - pursuant to The Executive Government Administration Act, the

Lieutenant Governor in Council may appoint one or more Members of the Legislative Assembly to be legislative secretaries to ministers. A legislative secretary assists the minister in any manner that the minister may direct.

Legislature - the series of sessions between elections, which is dissolved by the

Lieutenant Governor on the recommendation of the Premier. - in The Legislation Act, “legislature” means “the Lieutenant

Governor acting by and with the advice and consent of the Legislative Assembly of Saskatchewan.”

Lieutenant Governor - in The Legislation Act, “Lieutenant Governor” means “the

Lieutenant Governor of Saskatchewan and includes the Administrator of Saskatchewan.”

Lieutenant Governor - in The Legislation Act, “Lieutenant Governor in Council” in Council means “the Lieutenant Governor acting by and with the advice of,

or by and with the advice and consent of, or conjunction with, the Executive Council.”

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Lobby - in The Lobbyist Act, “lobby” means in 2(1)(i)(i), “in relation to either a consultant lobbyist or an in-house lobbyist, to communicate with a public office holder in an attempt to influence:

(A) the development of any legislative proposal by the Government of Saskatchewan, a government institution or a member of the Legislative Assembly; (B) the introduction of any Bill or resolution in the Legislative Assembly or the amendment, passage or defeat of any Bill or resolution that is before the Legislative Assembly; (C) the development or the enactment of any regulation within the meaning of The Legislation Act or any order in council; (D) the development, establishment, amendment or termination of any program, policy, directive or guideline of the Government of Saskatchewan or a government institution; (E) the awarding, amendment or termination of any grant, contract or financial benefit by or on behalf of the Government of Saskatchewan or a government institution; (F) a decision by the Executive Council or a minister of the Crown to transfer from the Crown for consideration all or part of, or any interest in or asset of, any business, enterprise or institution that provides goods or services to the Crown or a government institution or to the public; or (G) a decision by the Executive Council or a minister of the Crown to have the private sector instead of the Crown provide goods or services to the Government of Saskatchewan;”

Members of the - elected representatives of the people to the Legislative Assembly. Legislative Assembly Mid-year Financial - a report released in November that provides updated financial and Report economic information on the Province of Saskatchewan. Minister - in The Executive Government Administration Act, “minister” means

“a member of the Executive Council and includes the President of the Executive Council.”

- in The Ministerial Assistant Employment Regulations, 1993,

“minister” means “a member of the Executive Council.” Ministerial Assistant - as defined in The Ministerial Assistant Employment Regulations,

1993, a “ministerial assistant” means a person appointed by a minister as a ministerial assistant.

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Minister’s Order - is an instrument issued by a minister to implement a decision that the minister has the authority to make pursuant to an Act or regulations.

Ministry - is an organizational unit of executive government created for the

purpose of managing related programs. - in The Executive Government Administration Act, “ministry” means

“a ministry, department, secretariat, office or other similar agency of the executive government.”

Normal Completion Day - for the legislative session is the Thursday before Victoria Day. Ombudsman - is an officer of the Legislative Assembly established by

The Ombudsman Act, 2012 with the authority to investigate complaints received from members of the public who believe they were unfairly dealt with by the government administration, including ministries, boards, agencies or commissions that are responsible to the Crown and any public servant in Saskatchewan.

Order in Council - is a legislative instrument issued by the Lieutenant Governor in

Council. Order in Council - is a person appointed by the Lieutenant Governor in Council. Appointee - pursuant to The Public Service Act, 1998, the Lieutenant Governor

in Council is to make appointments to all positions in the unclassified division.

Out-of-scope - is used to refer to employees in the classified division who are not

within the scope of a collective bargaining agreement. Permanent Head - in The Public Service Act, 1998, “permanent head” means “a deputy

minister or other official in charge of a ministry who is directly responsible to a member of the Executive Council.”

- in The Crown Employment Contracts Act, “permanent head” means:

“(i) a permanent head as defined in The Public Service Act, 1998; or (ii) in the case of a Crown employer that is a Crown corporation or body corporate, the chief executive officer of the Crown employer.”

Personal Service - is a contract that creates an employer/employee relationship. Contract

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Petty Cash Fund - is a specified amount of cash entrusted to an individual and used for minor disbursements (e.g., parking, supplies).

Policy Field Committees - are standing committees of the Legislative Assembly that are

mandated to oversee a portfolio of government ministries, agencies and Crown corporations; they examine legislative proposals, budgetary estimates, annual reports, regulations, bylaws of professional associations and conduct inquires. The policy field committees are the Standing Committee on Human Services, the Standing Committee on the Economy, the Standing Committee on Crown and Central Agencies and the Standing Committee on Intergovernmental Affairs and Justice.

Premier - the head of a provincial government, who has the support of the

majority of the Legislative Assembly. Also see President of the Executive Council.

Prepaid Expense - is a payment, other than for inventory or tangible capital assets,

before the criteria for expense recognition have been met (i.e., before receipt of goods or services). The payment is expected to yield economic benefits over one or more future periods.

President of the - pursuant to The Executive Government Administration Act, the Executive Council Lieutenant Governor appoints the President of the Executive

Council. In Saskatchewan, by tradition, the Premier is appointed the President of the Executive Council.

Private Aircraft - are those owned or leased by a government employee. Prorogation - the formal conclusion of a session by the Lieutenant Governor. Protocol Office - is responsible for planning and organizing official visits to

Saskatchewan, ceremonial occasions, and the Government Gift Policy. Provincial Archives - is continued pursuant to The Archives and Public Records of Saskatchewan Management Act (APRMA). The Provincial Archives of

Saskatchewan maintains an office for the safe-keeping, classification, indexing and public use of all public records (e.g., government records, court records) and private records of historical significance, in accordance with the APRMA.

Provincial Auditor - an officer of the Legislative Assembly who audits the financial

statements and accounts of the Government of Saskatchewan, accounts related to public money, and any accounts not related to

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public money that the Provincial Auditor is required by an Act to examine.

Provincial Comptroller - an officer in the Ministry of Finance, who is appointed by the

Lieutenant Governor in Council and who prepares the Government’s financial statements and Public Accounts, controls disbursements from the General Revenue Fund and supervises the receipt, recording and proper disposition of public money.

Public Accounts - the report of government spending that is tabled after the end of the

fiscal year. Pursuant to The Financial Administration Act, 1993 (FAA), the Public Accounts must contain the summary financial statements of the Government of Saskatchewan, a summary of the financial position of trust funds managed by a member of the Executive Council, and any other information that is required by the FAA, any other Act or by Treasury Board.

Public Agency - in The Financial Administration Act, 1993, “public agency” means “a

board, commission, Crown corporation or other agent of the Crown.” In the Manual, that is how the term “public agency” is used.

- in The Purchasing Act, 2004 (PA) “public agency” means any

ministry, agency, board or commission of the Government of Saskatchewan, and includes any Crown corporation or other agent of the Crown designated by the Minister as a public agency for the purposes of the PA.

- in The Revenue and Financial Services Act, “public agency” means

“a ministry of the Government of Saskatchewan and includes any board, commission, Crown corporation or other agent of the Government of Saskatchewan that Treasury Board may designate.”

- in The Public Works and Services Act (PWSA), “public agency”

means: (i) a ministry, agency, board or commission of the Government of Saskatchewan; (ii) the Legislative Assembly Office, the Office of the Law Clerk and Parliamentary Counsel, the Legislative Library and the office of any officer of the Legislature; (iii) a Crown corporation or other agent of the Government of Saskatchewan; or (iv) any other entity designated by the Minister as a public agency for the purposes of the PWSA.

Public Employees - is a central body within the Ministry of Finance that administers Benefits Agency (PEBA) pension and benefits programs for employees of executive

government, Crown corporations and government funded bodies.

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Public Money - in The Financial Administration Act, 1993, “public money” means money: (i) belonging to the Government of Saskatchewan, or (ii) held by the Government of Saskatchewan or an employee or officer of the Government of Saskatchewan for the benefit of or in trust for any government or person. In the Manual, that is how the term “public money” is used.

- in The Revenue and Financial Services Act, “public money” means

“public money as defined in The Financial Administration Act, 1993.”

- in The Provincial Auditor Act, “public money” means “all revenues

and public moneys from whatever source arising, whether the revenues and moneys: (i) belong to the Government of Saskatchewan; or (ii) are collected or held by officers of the departments of the

Government of Saskatchewan or Crown agencies for, on account of or in trust for the Government of Canada or the government of any other province or for any other party or person;

and includes public property.” Public Service - includes employees of government ministries but does not include

employees of Crown corporations. - in The Public Service Act, 1998, “public service” means “service

with the executive government of Saskatchewan.”

Public Service - is continued pursuant to The Public Service Act, 1998. The PSC is Commission (PSC) the central human resource agency for the public service and

provides leadership and service in human resource management. Public Work - in The Public Works and Services Act, “public work” means: “(i)

any land, building or complex of buildings, or any part of them, acquired, developed, constructed or provided by the Government of Saskatchewan for use in whole or in part by a public agency; and (ii) any land, building or complex of buildings, or any part of them, designated by the Lieutenant Governor in Council as a public work.”

Refund to Vote - a refund to vote is the recording of certain receipts as a reduction of

expenses in order to reflect the true costs of the vote. As this treatment deviates from the strict application of the gross budgeting principle, the approval of Provincial Comptroller or delegate is required in accordance with the policy.

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Regulations - are rules that explain how provisions of Acts are to be applied; regulations may be made by the Lieutenant Governor in Council, ministers or agencies as specified in the Act that authorizes the regulations to be made.

Remission - is the waiving of a liability to pay or refunding of a tax, royalty,

rental, fee, forfeiture, fine, pecuniary penalty or other amount imposed or authorized to be imposed pursuant to an Act.

Retainer - is an amount paid to retain the services of a professional. Revenue - the gross proceeds for a fiscal year from taxes, licenses, fees,

transfer payments and other sources other than borrowing. Saskatchewan Gazette - is published weekly by the Queen’s Printer for Saskatchewan. Part I

contains official government notices, Orders in Council, and those private notices required to be published by statute. Part II and III contain official versions of regulations as enacted.

Secondment - is defined as “the detachment of a person from their regular

organization for temporary assignment elsewhere.” (Source: Word® 1.6, © 1997 Princeton University)

Segregation of Duties - is the division of duties and responsibilities among different

employees to reduce the risk of error, waste or fraud. No one individual should be allowed to control all key aspects of a transaction or event and therefore be in a position to perpetrate and conceal errors or irregularities in the normal course of their duties. Principle incompatible duties to be segregated include: authorization of transactions (e.g., approval), recording of transactions (e.g., data entry) and custody of related assets (e.g., cash, inventory). For example, if an employee receives cash and also records the receipt of payment in the accounting records, the employee could misappropriate cash and cover the shortage by adjusting the accounting records.

Session - the total series of sitting days in a year, which is by prorogued by

the Lieutenant Governor at its conclusion. Shared Cost - transfers under shared cost arrangements are reimbursements of Arrangements eligible expenditures pursuant to an agreement between the

transferring government and the recipient (CPA Canada Public Sector Accounting Handbook, PS 3410).

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Speaker - in The Legislative Assembly Act, 2007 (LAA), the “Speaker” is the Member of the Assembly elected as Speaker pursuant to the LAA. The Speaker is the official spokesman for the Legislative Assembly, who chairs the debate, enforces proper order and decorum, and is responsible for legislative employees.

Special Committees - are committees established by the Legislature to report on a specific

subject. Special Warrants - are issued pursuant to The Financial Administration Act, 1993 by

the Lieutenant Governor in Council when the Legislature is not in session and a matter arises for which there is no appropriation or insufficient appropriation. Amounts approved by special warrant are deemed to be an appropriation for the fiscal year in which they are issued and are included in the next Appropriation Act that is not an Act for interim supply. Any funding provided by special warrant would appear in the next supplementary estimates document. Special warrants increase the Province’s overall budget and are disclosed in the Public Accounts.

Speech from the Throne - is the speech delivered by the Lieutenant Governor at the start of

each session of the legislature which outlines the Government’s priorities.

Standing Committees - are set up at the beginning of the first session of each legislature for

the duration of the legislature. There are three types of standing committees: house, scrutiny and policy field committees.

Standing Committee - is a policy field committee of the Legislative Assembly that is on Crown and established to consider matters relating to the Crown Investments Central Agencies Corporation of Saskatchewan and its subsidiaries, supply and

services, central government agencies, liquor, gaming and all the other revenue related agencies and entities. Reports of the Provincial Auditor, as they relate to the Crown Investments Corporation of Saskatchewan and its subsidiaries, are referred here.

Standing Committee - is a house committee of the Legislative Assembly that oversees on House Services all the standing and special committees with respect to membership

and allocation of government ministries, agencies and Crown corporations to the various policy field committees. It can examine any matter relating to the rules, procedures, practices and powers of the Legislative Assembly, its operation and organization, and the facilities and services provided to the Legislative Assembly, its committees and members. It considers the estimates of the

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legislative branch; it also considers annual reports, except for those of the Provincial Auditor.

Standing Committee - is the scrutiny committee of the Legislative Assembly that reviews on Public Accounts the Public Accounts and the Provincial Auditor’s reports. Standing Offer - is an arrangement between the Government and a supplier, established through a competitive process. The Government uses

standing offers when it anticipates a need for products or services on an ongoing basis but is uncertain as to exactly how much will be purchased and when. Under a standing offer, suppliers provide, on request, specific goods or services at set prices or under agreed conditions.

Statute - an Act or law. Statutory Appropriation - the authorization for spending funds without requiring an annual

appropriation. The authorization is provided through Acts other than The Appropriation Act.

Statutory Instrument - is a provincial Act, regulation, Order in Council, rule of court, form,

tariff of costs and fees, proclamation, letter patent, bylaw or resolution enacted under a power conferred by a provincial Act.

Subsidiary Crown - in The Crown Corporations Act, 1993, “subsidiary Crown Corporation corporation” means a CIC Crown corporation or a designated

subsidiary Crown corporation. Summary Financial - report the financial activities of organizations which are controlled Statements (SFS) by the Government. The SFS are part of the Public Accounts. Summary Financial - in accordance with the CPA Canada Public Sector Accounting Statements Handbook, the Summary Financial Statements report the financial Reporting Entity activities of organizations which are controlled by the Government. Supplementary - are additional spending estimates that are tabled after the passage of Estimates the Appropriation Acts that supplied funding as specified in the

Budget estimates. Supplementary estimates would typically be tabled in the fall and in the spring prior to the tabling of the Main Estimates. Any funding provided by Special Warrant would appear in the next supplementary estimates.

Surplus - the amount by which revenue exceeds expenses for a fiscal year.

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Tabling - the act of a Member of the Legislative Assembly of sending a document to the Table of the House, which makes the document available to members and the public. Tabling provisions are under The Executive Government Administration Act.

Tangible Capital Assets - are non-financial assets having physical substance that:

• are held for use by the Government in the production or supply of goods and services, for rental to others, for administrative purposes or for the development, construction, maintenance or repair of other tangible capital assets;

• have useful lives extending beyond a year and are intended to be used on a continuing basis; and

• are not intended for sale in the ordinary course of operations. Transfer - are transfers of money from a government to an individual, an

organization or another government for which the government making the transfer does not:

• receive any goods or services directly in return; • expect to be repaid in the future; or • expect a financial return (CPA Canada Public Sector Accounting

Handbook, Section PS 3410). Treasury Board - is a committee of Cabinet that is responsible for providing advice to

Cabinet on financial aspects of policy options. It consists of the Minister of Finance and other persons appointed by the Lieutenant Governor in Council; while most of the members of Treasury Board are Cabinet ministers, some Members of the Legislative Assembly who are not Cabinet ministers have been appointed.

Treasury Board Crown - in The Crown Corporations Act, 1993, “Treasury Board Crown Corporation Corporation” means “a corporation created pursuant to Part IV or a

designated Treasury Board Crown corporation and includes a corporation created pursuant to Part III that is designated as a Treasury Board Crown corporation pursuant to subsection 11(8) and a corporation designated pursuant to subsection 49(2) as a Treasury Board Crown corporation or deemed to be a Treasury Board Crown corporation pursuant to subsection 49(3), but does not include a corporation that is designated pursuant to subsection 14(7) as a CIC Crown corporation.”

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Treasury Board Order - is a form of Treasury Board approval that is generally used for administrative matters related to making expenditures. Treasury Board Orders cannot be used when the authorizing legislation requires the approval of the Lieutenant Governor in Council. Treasury Board Orders are used when an expenditure requires prior Treasury Board approval, when an expenditure deviates from existing Treasury Board policy, or when no specific authority exists to make the payment. Treasury Board Orders are also used to authorize the transfer of moneys between funds.

Unclassified Division - as provided for in subsection 15(2) of The Public Service Act, 1998,

the unclassified division is composed of permanent heads, members of boards or commissions, the Clerk of the Executive Council, and those positions designated by the Lieutenant Governor in Council as positions to be placed in the unclassified division.

Pursuant to The Public Service Act, 1998, the Lieutenant Governor

in Council may move to the unclassified division, any position or class of a professional, technical or administrative character. The Lieutenant Governor in Council may, upon the recommendation of the commission, move any ministry or any branch, division, section or other organizational unit of any ministry that is in the classified division to the unclassified division. Also, the Lieutenant Governor in Council may designate positions in the unclassified division that are to be moved to and become part of the classified division.

Virement - is used to transfer unspent and uncommitted amounts from one

subvote to another subvote within the same ministerial appropriation (vote). Virements have no effect on the spending limit of the appropriation; however, they allow the movement of moneys among programs to meet changing conditions and priorities. The net effect of all virements is disclosed in the Public Accounts.

Vote - is a block of funding provided for by statute or voted on by the

Legislative Assembly in an Appropriation Act that is used to pay for the expenses relating to an activity or purpose (e.g., ministry) as outlined in estimates for a fiscal year.

- in The Financial Administration Act, 1993, a “vote” means “each

item identified as a vote in the estimates on which schedules to an Appropriation Act are based or in relation to which a special warrant is issued pursuant to section 14.”

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Summary of Delegations

Definition A delegation is a formal assignment of responsibility. Recording of Financial signing authority must be formally assigned and recorded Delegations where provisions exist. Ministries are responsible for ensuring an

appropriate segregation of duties when assigning or revising delegations. For example, an employee who has been delegated responsibility for purchasing supplies should not also be delegated responsibility for certification of the related GRF payments.

Ministries are to maintain a signed file record of current delegations. Employees are to be made aware of their delegated responsibilities. Individuals delegated certain responsibility cannot further delegate their responsibility.

Legislation

Nature of Delegation (for what)

Assignment (to whom)

Section Reference

Certification for payment from GRF (The Financial Administration Act, 1993, section 30)

Permanent head or delegate 3100 3101

Requisition for Payment from GRF approval (The Financial Administration Act, 1993, section 31)

Permanent head or delegate 3100 3101

Treasury Board Policy and Provincial Comptroller Directives

Nature of Delegation (for what)

Assignment (to whom)

FAM Reference

Advances - approval - travel and relocation - business - other situations

- Permanent head or delegate - Ministry of Executive Council - Provincial Comptroller or delegate - delegated to Assistant Provincial Comptroller,

Provincial Comptroller’s Office (PCO), Finance

3132

Air billing accounts - review and approval of the reconciliation of the Minister’s Office accounts

Corporate Services Head or delegate 3130

Aircraft– use of charter aircraft when a more economical mode of travel exists

Permanent head or delegate 4405

Aircraft - rent from private sector

Permanent head

4535

Aircraft – use of private aircraft Permanent head 4440

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Nature of Delegation (for what)

Assignment (to whom)

FAM Reference

Bank accounts - Open and close bank accounts - Change in use of bank accounts - Change signers on specific bank accounts - Change authorized banking contacts (RBC only) - Change online access to banking information

Provincial Comptroller or delegate - Delegated to Assistant Provincial Comptroller,

PCO, Finance - Delegated to Assistant Provincial Comptroller,

PCO, Finance - Delegated to specific Corporate Services

Heads (for bank accounts not delegated, approval of Assistant Provincial Comptroller, PCO, Finance, is required)

- Delegated to specific Corporate Services Heads

- Delegated to Corporate Services Heads

3605 3605 3610 3610 3610

Bank reconciliation - review and approval Ministry’s senior official or delegate 3610 Banquets that exceed guidelines: - Deputy Ministers’ conferences, other conferences

and miscellaneous banquets - Ministers’ conferences

Minister Deputy Minister to the Premier

4425

Board member’s expenses - approval Chairperson, vice chairperson or designated ministry official

5010

Business expenses - Deputy Ministers, Associate Deputy Ministers,

their equivalents and senior officials designated by the Deputy Minister to the Premier

- single expenses in excess of $300 (for above)

- Ministry officials conducting business with persons representing private sector or other governments

- Ministry officials attending a banquet - corporate table purchase - Meal costs for employees at headquarters where

meetings extend over the meal hour - Meals brought into meetings over the meal hour

attended mostly by employees on travel status

Approval of a more senior official, as follows: - Deputy ministers and associate deputy

ministers by Deputy Minister to the Premier or delegate (delegated to Executive Director of Corporate Services, Executive Council)

- Deputy Minister to the Premier by Premier or delegate; and

- Assistant deputy ministers and equivalent and senior officials by a more senior official.

Minister Permanent head or delegate Permanent head or delegate Minister Permanent head or delegate Permanent head or delegate

4420

- Business expenses (Cont’d)Meals at ministry-conferences for employees at reasonable and justifiable rates using PSC rates as a guideline

- Refreshments at ministry-hosted conferences for employees; for interministerial and intraministerial training; and for ministry meetings

Permanent head or delegate Permanent head or delegate

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Nature of Delegation (for what)

Assignment (to whom)

FAM Reference

Christmas cards - deciding eligibility for equivalent to deputy ministers

Deputy Minister to Premier or delegate 4550

Collection agency - approval to engage services or change collection agencies

Provincial Comptroller 3715

Compensation for loss of personal property (under certain conditions outlined in policy) - approval

Permanent head (in conjunction with legal representative)

4110

Compensation for Loss Statement- signature on Statement

Permanent head or delegate 4110

Contracts not under The Purchasing Act, 2004 Minister, Deputy Minister or delegate 4510 Convention, conference and training (work-related) – approval of attendance and registration fees

Permanent head or delegate 3182

Discretionary Expenses up to $200 Permanent head or delegate 4420 Donation - approval of the appropriateness to accept a non-

monetary donation - approval to provide an income tax receipt for a

non-monetary donation valued at over $100,000

Permanent head Deputy Minister of Finance

3525

Employee Recognition - purchase of non-monetary awards, not exceeding $100 per fiscal year per employee

Deputy minister or or delegate is required. The permanent head may delegate approval of awards to associate and assistant deputy ministers and executive directors.

4325

Excess meal charges – out-of-scope and CUPE, Local 600

Permanent head 4405

Financial statements – approval Provincial Comptroller or delegate Board of Directors, CIC (for CIC and its subsidiaries)

2305

Flowers or other appropriate gift upon the death of an employee

Permanent head or delegate 4552

Gifts and Flower Arrangements (Premier’s Office) Deputy Minister to the Premier or delegate 4553 Holding money in the GRF - Participation in COBC arrangement - An Other MIDAS Entity in the Government’s

central financial system

Provincial Comptroller or delegate - Delegated to Assistant Provincial Comptroller,

PCO, Finance - Delegated to Assistant Provincial Comptroller,

PCO, Finance

3305 3310

Imprest bank account - approval for moneys to establish and for increases to the level

Provincial Comptroller or delegate - Delegated to Assistant Provincial Comptroller,

PCO, Finance

3105

Insurance - authorization of purchases Director, Risk and Support Services, Ministry of SaskBuilds and Procurement

4125

Interview expenses – approval for - prospective employee - spouse of prospective employee

Permanent head or delegate Permanent head

4410

Minister’s and legislative secretaries - ministers’ single business expense in excess of

$300 or where total claim in a quarter exceeds $300

- legislative secretary’s single business expense in excess of $150 or where total claim in a quarter exceeds $150

- approval

- Premier or delegate - Executive Director of Corporate Services,

Executive Council

4430

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Nature of Delegation (for what)

Assignment (to whom)

FAM Reference

NSF collection fee - approval to waive Permanent head or delegate 3515 Out-of-province travel Permanent head or delegate 4405 Overpayments over $10 – acceptance of minor overpayments

Provincial Comptroller or delegate 3510

Parking – fines Permanent head 4445 Parking - rental of stalls or purchase of parking permits

Permanent head 4405

Petty cash funds and cash register floats – approval to establish and increase the level

Provincial Comptroller or delegate - Delegated to Corporate Services Head

3110

Petty cash - Reimbursing petty cash funds and cash register floats for losses that do not exceed $500

Permanent head or delegate 3112

Petty cash - Review and approval of the year-end reconciliation

Corporate Services Head or delegate 3110

Purchase cards - approval of monthly limits over $100,000

Assistant Provincial Comptroller, PCO, Finance 3154

Purchase cards – approval of transactions over $10,000

Provincial Comptroller or delegate

3154

Refunds to vote – approval - Overpayments, duplicate payments, payments

made in error, cancelled cheques and returned goods

- Secondments - Other situations

Provincial Comptroller or delegate - Ministries may process - Delegated to Corporate Services Head - Delegated to Assistant Provincial Comptroller,

PCO, Finance

3005

Retirement expenses - prior approval for the entire cost of retirement functions when total costs, excluding the retirement gift, are greater than $500 per retiree.

Permanent head 4320

Salary payment for new employees not set up on central financial system

Permanent head or delegate 3122

Special Handling Code 1 for cheques - approval Corporate Services Head or Manager of Operations

3610

Telephone Billing Summary – Ministers’ Offices Chief of Staff or designate 3158 Transportation – approval for hired or rental transportation

Permanent head or delegate 4405

Transportation – approval for special rates for modes of transportation that are owned by employees and authorized for government business use (does not apply to rates for use of employee-owned automobiles, aircraft and ATVs)

Permanent head 4405

Travel card applications - approval Corporate Services Head 3134 Travel Expense Statements – approval of - Permanent head’s - Others

- Minister may delegate to Corporate Services

Head - more senior person

3136

Trust and special purpose fund investment or investment renewals

- Permanent head or delegate of the responsible ministry

- director or equivalent for Institutional Collective Benefit Accounts

3410

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Nature of Delegation (for what)

Assignment (to whom)

FAM Reference

Vehicle Policy for Senior Officials – prior approval for individuals receiving a monthly allowance that are unable to use a CVA vehicle or a rental vehicle through the Daily Rental Program (DRP) for out-of-town business travel to receive personal reimbursement for mileage expenses - Group 1 - Groups 2 and 3

- Deputy Minister to the Premier or delegate - Deputy Minister

4305

Vendor Sponsored Travel – prior approval Permanent head or delegate 4407 Write-off or cancellation of accounts receivable - write off receivables less than $500 - authorize ministry requests to the Board of

Revenue Commissioners for write-offs $500 and up and all cancellations

Permanent head 3725

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General Laws

Introduction Ministries and other government organizations are subject to applicable general laws as specified in the particular law. General laws provide broad powers and duties to government officials and groups, which impact ministries and other government organizations. Some general laws in Saskatchewan are listed below. DISCLAIMER: The following summaries provided as general information. They do not contain a comprehensive discussion of the provisions of these Acts. In addition, the contents are not to be accepted or construed as a substitute for the provisions of legislation. Appropriation Act(s) The Appropriation Act is the legal authorization to spend moneys from the General Revenue Fund for the purposes and time period identified in The Appropriation Act and the Estimates. There is usually more than one Appropriation Act for a fiscal year. The Archives and Public Records Management Act The Archives and Public Records Management Act (APRMA) establishes the Provincial Archives of Saskatchewan and provides for the appointment of the Provincial Archivist. The APRMA sets out their powers and duties and the requirements for the proper disposal of public records. The Builders’ Lien Act The Builders’ Lien Act (BLA) provides for members of the construction industry to claim and register a builder’s lien to secure payment for work or services performed or materials provided. The BLA requires owners to establish a “hold-back trust account” which is to hold 10 percent of the value of the work done, services rendered or materials supplied. The hold-back is required for all contracts. The Crown Corporations Act, 1993 The Crown Corporations Act, 1993 (CCA) sets out the objects, purposes and powers of the Crown Investments Corporation (CIC), which is the holding company for subsidiary Crown corporations and which makes and administers investments authorized by the CCA. It also sets out powers of CIC Crown corporations and the Treasury Board Crown corporations that fall under the CCA. The Crown Employment Contracts Act The Crown Employment Contracts Act (CECA) governs Crown employment contracts as defined in the CECA (i.e., employment contracts for certain employees of a Crown employer). For example, it does not apply to employees covered by a collective bargaining

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agreement. Crown employment contracts are to be filed with the Clerk of the Executive Council and are deemed to be public documents available for public disclosure in accordance with the CECA. The Enforcement of Money Judgments Act The Enforcement of Money Judgments Act (EMJA) provides for a comprehensive money judgment enforcement process. Under the EMJA, registration of a notice of judgment in the Personal Property Registry is required. Under the EMJA, the Government may be served with notices of seizure of employee remuneration and Crown accounts (e.g., amounts owing to a supplier). The Executive Government Administration Act The Executive Government Administration Act (EAA) centralizes administrative powers within one Act, including: • appointing Cabinet; • determining the organizational structure of government and assigning to ministers and

transferring from one minister to another, the administration of specific Acts or portions of Acts; • establishing Cabinet committees and appointing legislative secretaries; • hiring advisors and appointing advisory committees (advisory committees require an Order in

Council); • specifying requirements for an Order in Council for payments over $50,000 in a fiscal year; • establishing the Office of the Executive Council, including the Deputy Minister to the Premier,

the Cabinet Secretary and the Clerk of the Executive Council; • requirements for tabling of documents before the Legislative Assembly. The Financial Administration Act, 1993 The Financial Administration Act, 1993 (FAA) encompasses the financial administration of the Government of Saskatchewan, including powers and duties of Treasury Board, the Minister of Finance, and the Provincial Comptroller. It continues the General Revenue Fund (GRF) and includes provisions regarding GRF revenues, expenses, assets and liabilities. It requires summary financial statements to be prepared and specifies the Public Accounts requirements. The Freedom of Information and Protection of Privacy Act The Freedom of Information and Protection of Privacy Act (FIPPA) provides for the appointment of the Information and Privacy Commissioner and sets out the commissioner’s powers and duties. The FIPPA sets out procedures with respect to requests for access to records in the possession or under the control of government institutions (i.e., government ministries and entities that are prescribed in regulations to the FIPPA) and with respect to the collection, use and disclosure of personal information by those government institutions. The FIPPA also sets out procedures for review and appeal.

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The Legislation Act The Legislation Act (LeA) establishes general rules that govern the interpretation of all enactments (Acts and statutory instruments, such as regulations and Orders in Council). The LeA outlines corporate rights and powers that are applicable to corporations that are established by Acts, other than those established pursuant to The Business Corporations Act, The Non-profit Corporations Act, 1995, The Co-operatives Act, 1996, The New Generation Cooperatives Act, The Credit Union Act, 1998, or The Crown Corporations Act, 1993 and duty of care for officers and directors. The LeA also provides definitions of terms that are commonly used in Acts and statutory instruments. The LeA also provides for the appointment of a Registrar of Regulations and describes procedures with respect to implementation and publication of regulations (e.g., filing, coming into force, amendment and repeal and the publication in The Saskatchewan Gazette). This does not include a statutory instrument made by a corporation unless all the members of the corporation or all the members of the board of directors are appointed pursuant to an Act or by the Lieutenant Governor in Council and the regulation is made pursuant to a power in a public Act if the word “regulation(s)” is used in conferring that power. The Legislative Assembly Act, 2007 The Legislative Assembly Act, 2007 (LAA) provides for the operation of the Legislative Assembly and the remuneration of the Members of the Legislative Assembly (MLAs). The LAA provides for the Legislative Assembly Service, which includes the Speaker, the Clerk of the Legislative Assembly, the Clerks-at-the-Table, the Sergeant-at-Arms, the Law Clerk and Parliamentary Counsel and the Legislative Librarian and employees that may be required by the Clerk, the Law Clerk and Parliamentary Council and the Legislative Librarian. It also establishes and sets out the powers and duties of the Board of Internal Economy. The Lobbyists Act The Lobbyists Act (LA) establishes rules and requirements with respect to lobbying by in-house or consultant lobbyists. The purpose of the LA is to provide increased transparency and accountability to the public. “Lobbying” is to communicate with a public office holder (e.g., member of Executive Council, MLA, employees of a ministry, persons appointed by Lieutenant Governor in Council) in an attempt to influence their decisions. In addition, the LA also requires the Minister of Finance to publish information relating to payments made by ministries to lobbyists.1 In accordance with The Lobbyists Regulations, if there are

1 While it is unlikely that there will be any payments to lobbyists, the Corporate Services Branch of the Ministry of Finance should be advised of any payments made to the lobbyists.

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payments in a fiscal year, they must be disclosed in the Gazette within 120 days after the end of the fiscal year to which the information relates. The Local Authority Freedom of Information and Protection of Privacy Act The Local Authority Freedom of Information and Protection of Privacy Act (LAFIPPA) sets out procedures with respect to requests for access to records in the possession or under the control of local authorities (i.e., authorities that are outlined in the LAFIPPA or prescribed in regulations to the LAFIPPA) and to the collection and disclosure of personal information by those authorities. The LAFIPPA also sets out procedures for review and appeal. The Ombudsman Act, 2012 and The Advocate for Children and Youth Act The Ombudsman Act, 2012 provides for the appointment of the Ombudsman as an officer of the Legislative Assembly and sets out the Ombudsman’s powers and duties. The Ombudsman has the authority to investigate complaints received from members of the public who believe they were unfairly dealt with by the government administration, including ministries, boards, agencies or commissions that are responsible to the Crown and any public servant in Saskatchewan. The Advocate for Children and Youth Act provides for the appointment of the Advocate for Children and Youth, who is also an officer of the Legislative Assembly, and sets out the Advocate’s powers and duties. The Advocate has the authority to promote the interests of, and act as a voice for children and youth when there are concerns about provincial government services. The Proceedings Against the Crown Act, 2019 The Proceedings Against the Crown Act, 2019 (PACA) covers legal proceedings against the Crown (i.e., the Crown in right of Saskatchewan). Nothing in the PACA subjects the Crown to proceedings under the PACA in respect of a cause of action that is enforceable against a Crown corporation or other Crown agency. The Provincial Auditor Act The Provincial Auditor Act provides for the appointment of the Provincial Auditor and sets out powers and duties of the Provincial Auditor. Responsibilities of appointed auditors are also set out. The Provincial Sales Tax Act The Provincial Sales Tax Act (PSTA) provides for the Provincial Sales Tax that applies to the purchase, importation, or rental of certain goods and services. The PSTA also requires businesses that sell taxable foods or services in the Province to obtain a Provincial Sales Tax vendor’s licence.

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The Public Service Act, 1998 The Public Service Act, 1998 (PSA) continues the Public Service Commission and sets out its powers and duties. The PSA provides for two divisions of the public service, the classified and unclassified divisions. The Public Works and Services Act The Public Works and Services Act (PWSA) provides the Minister responsible for the PWSA with a number of powers, including the power to acquire property for the use or purposes of the Government of Saskatchewan, public agencies or public institutions and to dispose of that property. The PWSA also provides the Minister with the powers to develop, construct, alter, maintain, manage and operate property for and provide services, accommodation and facilitities to the Government of Saskatchewan, public agencies, public institutions or participating jurisdictions. The Purchasing Act, 2004 The Purchasing Act, 2004 (PA) provides the authority for the appointment of the Director of Purchasing and sets out the responsibilities and duties of the position. It governs the acquisition and disposition of supplies by a public agency pursuant to the PA. It also provides for the acquisition and disposal of supplies for public institutions and participating jurisdictions on request. The Revenue and Financial Services Act The Revenue and Financial Services Act (RFSA) continues the Board of Revenue Commissioners and sets out its powers and duties. It also provides for revenue officers and includes provisions relating to revenue collection under various revenue Acts (e.g., The Provincial Sales Tax Act). The Saskatchewan Human Rights Code, 2018 The Saskatchewan Human Rights Code, 2018 (SHRC) and the federal Charter of Rights and Freedoms (which is part of the Constitution) are general laws with respect to protecting the privileges of being a citizen. The SHRC sets out the procedure for filing a complaint of discrimination with the Saskatchewan Human Rights Commission. The Workers’ Compensation Act, 2013 The Workers’ Compensation Act, 2013 (WCA) applies to all employers and workers in Saskatchewan, except those in farming and ranching and those specifically excluded by regulation. It applies to the Government of Saskatchewan and those employed by the Government. The WCA provides for the Injury Fund to which is credited all moneys collected from employers under the WCA. The Workers’ Compensation Board, which is established pursuant to the WCA, may expend money from the Fund for the administration of the WCA and for compensation of workers and dependents, assistance to dependent spouses of deceased workers and other costs as outlined in the WCA.

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Summary of General Laws – For Boards of Directors in the Treasury Board Sector

Table of Contents Page

Introduction ........................................................................................................................................ 1 Corporate Powers and Duties............................................................................................................. 3 Crown Employment Contracts ........................................................................................................... 5 Board Remuneration .......................................................................................................................... 5 Treasury Board Policies ..................................................................................................................... 5 Banking .............................................................................................................................................. 6 Appropriation and Grants from the GRF ........................................................................................... 7 Repayment of Surplus ........................................................................................................................ 7 Investments ........................................................................................................................................ 7 Securities of Bodies Corporate .......................................................................................................... 8 Borrowing .......................................................................................................................................... 8 Advances from the General Revenue Fund ....................................................................................... 9 Capital Market Activity ..................................................................................................................... 10 Guarantees.......................................................................................................................................... 10 Purchasing .......................................................................................................................................... 10 Revenue.............................................................................................................................................. 11 Set-offs ............................................................................................................................................... 12 Federal/Provincial Agreements .......................................................................................................... 12 Accountability .................................................................................................................................... 12 Reporting............................................................................................................................................ 13 Audit .................................................................................................................................................. 14 Disposition of Public Records ........................................................................................................... 14 Access to Information ........................................................................................................................ 15 Disclosing Payments to Lobbyists ..................................................................................................... 15 Introduction

This Appendix is intended for directors of public agencies in the Treasury Board Sector to assist them in understanding how general laws affect their roles, responsibilities and duties. Directors of the Crown Investments Corporation of Saskatchewan (CIC) and its subsidiaries should contact CIC for assistance in this regard. There is a fundamental distinction between what individuals may do, and what governments and government-established bodies may do. Unless laws prevent them from doing so, individuals have the freedom to act as they wish. Government can only act if there are laws in place that provide it with the authority to do so.

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Government organizations are subject to enabling legislation. Enabling legislation establishes the organization, sets out its powers and duties and provides for the appointment of the board. Government organizations are also subject to applicable general laws. General laws provide broad powers and duties to government officials and groups, which affect the roles, responsibilities and duties of directors of government boards. To understand how general laws affect their roles, responsibilities and duties, directors must understand the complex governance environment that they are part of. For information on the form and structure of government, refer to the Financial Administration Manual (FAM), Section 1000 Form and Structure of the Government. For information regarding accountability processes, refer to Section 1200 Role of the Legislature to Control Public Money (e.g., Legislative Assembly, Provincial Auditor). Refer to Section 1300 Government Management and Control for descriptions of government officials and groups, such as the Lieutenant Governor in Council, Treasury Board, the Minister of Finance, the Provincial Comptroller and the Provincial Archives of Saskatchewan. More detail with respect to the powers and duties of Treasury Board and the Provincial Comptroller is found in Section 1400 Financial Management and Control. Refer to Appendix G General Laws for a list and description of some general laws. This Appendix is intended to assist directors by consolidating, interpreting and communicating the broad powers and dutities provided to government officials and groups through provisions of some general laws. Provisions are consolidated and grouped by type of activity (e.g., financial, reporting, auditing, investing) and by the recipient of that power or duty (e.g., the Lieutenant Governor in Council, Minister of Finance). The legislation that provides the power or duty is referenced following the provision (i.e., in parentheses and in abbreviated form). Links to definitions in Appendix E Glossary are included for convenience. The contents of this Appendix are provided as general information. This Appendix does not provide a comprehensive discussion of the provisions of general laws. In addition, the contents of this Appendix are not to be accepted or construed as a substitute for the provisions of legislation. The information presented is not specific to any particular agency. The actual applicability of the provisions of various general laws to any particular agency depends on whether it is the type of agency within the scope of that particular provision and also upon the particular legislation creating and governing the agency. The board of directors of each public agency would have to be advised by the management of and legal advisors to the particular agency with respect to the extent of the applicability of the various general laws to their particular agency. To the extent that there is inconsistency between these general laws and the specific enabling legislation for the public agency, the specific enabling legislation will usually govern, except where the general provision is stated to override other Acts. However, the provisions of general laws do not necessarily preclude the application of other provisions of other Acts. Directors should consult their legal counsel for advice.

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Abbreviations of Acts are as follows: The Archives and Public Records Management Act (APRM) The Crown Corporations Act, 1993 (CC) The Crown Employment Contracts Act (CEC) The Executive Government Administration Act (EGA) The Financial Administration Act, 1993 (FA) The Freedom of Information and Protection of Privacy Act (FOI) The Legislation Act (Le) The Legislative Assembly Act, 2007 (LA) The Lobbyists Act (L) The Local Authority Freedom of Information and Protection of Privacy Act (LAFOI) The Provincial Auditor Act (PA) The Public Service Act, 1998 (PS) The Public Works and Services Act (PWS) The Purchasing Act, 2004 (P) The Revenue and Financial Services Act (RFS) All of the above Acts do not apply to all public agencies (e.g., the powers and duties provided by The Crown Corporations Act, 1993 (CC) apply to the Crown corporations that fall under that Act and the powers and duties under The Legislation Act apply to corporations continued or established by or pursuant to an enactment other than The Business Corporations Act, The Non-profit Corporations Act, 1995, The Co-operatives Act, 1996, The New Generation Co-operatives Act, The Credit Union Act, 1998 or The Crown Corporations Act, 1993). Acts must be referenced to determine the extent of their applicability to a particular agency. Corporate Powers and Duties

Corporations:

• have perpetual succession (Le 2-38(1), CC-20); • may sue and be sued in their corporate name (Le 2-38(1)(a), CC-19(1)); • may contract in their corporate name (Le 2-38(1)(b), CC-19(2)); • may have a seal and change the seal (Le 2-38(1)(c), CC-21)); • may regulate their affairs (Le 2-38(1)(e); • have moneys and profits, which are the property of the Crown and are for all purposes including

taxation deemed to be property of the Crown (CC-17(3)); • may sue with respect to any tort and be sued with respect to liabilities in tort to the extent the

Crown is subject pursuant to The Proceedings Against the Crown Act, 2019, subject to any limitations in enabling legislation (CC-22);

• may purchase liability insurance for an officer or director (Le 2-40(5), CC-48(3)); and • may require any of its employees who receive or disburse moneys or who handle goods on its

behalf to be bonded in any manner and in the amount that it requires (CC-28).

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Board of Directors:

• manages the corporation (CC-23(1)); • must act honestly and in good faith with a view to the best interests of the corporation (Le 2-

39(1)(a)) while taking into account its public policy and business objectives (CC-46(1)(a)); • must exercise reasonable care and attention in the performance of their duties (Le 2-39(1)(b),

CC-46(1)(b)); • must comply with legislation governing the agency (Le 2-39(1)(c), CC-46(1)(c)); • must disclose conflict of interest situations relating to proposed contracts with the agency and

abstain from voting on any resolution to approve such a contract, unless the contract relates primarily to the director’s remuneration or to the indemnification of officers or directors (Le 2-41, CC-47);

• hold office at pleasure for a term not greater than three years and notwithstanding the expiry of the term, continue to hold office until a successor is appointed (CC-14(4));

• may appoint committees and fix their remuneration and allowances for expenses (CC-24); • may employ officers and employees and determine their duties, conditions of employment and

remuneration (CC-25(1)); • may appoint or engage professional, administrative, technical or clerical personnel and determine

salaries and other remuneration (CC-25(4)); • may establish a superannuation, group insurance or other pension, superannuation or employee

benefit program (CC-26(1)). Lieutenant Governor in Council:

• appoints one or more persons of which the corporation (board of directors) is to consist (CC-14(3));

• may designate one member of the board as chairperson and one other member as vice-chairperson (CC-23(4));

• may designate the location of the head office (CC-18); • may create a Treasury Board Crown corporation (CC-14(1)); • may wind up and dissolve a Treasury Board Crown corporation and dispose of its assets and deal

its liabilities and obligations (CC-16); • may designate a CIC Crown as a Treasury Board Crown (CC-14(7) and vice versa (CC-11(8)); • may designate a corporation that is wholly owned by the Crown and that is created or continued

pursuant to an Act as a designated Treasury Board Crown (CC-36(d.1)); • may designate employees of a Treasury Board Crown corporation as employees to whom The

Public Service Act, The Public Service Superannuation Act and The Superannuation (Supplementary Provisions) Act are to apply (CC-27).

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Crown Employment Contracts

Directors should be aware that:

• every Crown employment contract (i.e., contract entered into by a Crown employer in which a person enters into an employee-employer relationship with the Crown employer) is a public document and is available for public disclosure (CEC-4); and

• every permanent head and every Crown employee who reports directly to the permanent head is to file a true copy of his or her own Crown employment contract with the Clerk of the Executive Council and the Clerk of the Executive Council is to make these copies available for public inspection during normal office hours (CEC-5).

Board Remuneration1

Directors should be aware that:

• the power to appoint a public officer2 includes the power to fix the term of office, terminate the appointment of or remove or suspend the public officer, reappoint or reinstate the public officer, and fix, vary or terminate the public officer’s remuneration and expenses (Le 2-33). However, Treasury Board policies for board remuneration and expenses are found in Section 5005 Per Diem Rates (Boards, Commissions and Committees) and Section 5010 Travel and Other Expense (Boards, Commissions and Committees) of the Financial Administration Manual (FAM).

Treasury Board Policies

Treasury Board:

• may make orders and directives with respect to matters for which it is responsible (e.g., the finances, the administrative policy and management practices and systems, and the accounting policies and practices of the Government of Saskatchewan) (FA-5(a));

• may designate a public agency that is to be subject to its orders and directives (FA-5(d) – overriding provision); and

• may direct any person receiving, managing or disbursing public money to keep any books, records, or accounts it considers necessary (FA-5(e)).

1 This applies to all boards, whether or not they are corporations. 2 Public officer, as defined in The Legislation Act.

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Provincial Comptroller:

• ensures, as far as practicable, compliance with Treasury Board orders and directives (FA-10(1)(e));

• may issue directives to ministries and public agencies detailing the manner in which Treasury Board directives are to be complied with (FA-10(2));

• is entitled to free access to files, documents, and records relating to the accounts of ministries and public agencies (FA-11(1)(a) – overriding provision);

• is entitled to require and to receive from ministries, public agencies and revenue officers, any information, reports and explanations (FA-11(1)(b) – overriding provision); and

• may station staff in a ministry or public agency (FA-11(2) – overriding provision). Directors should be aware of the following:

• The applicability of the Treasury Board policies and Provincial Comptroller directives are summarized in Section 1500 Applicability of the Financial Administration Manual of FAM. Appendix B Public Agencies is a list of public agencies.

• A Treasury Board Crown corporation is subject to the orders and directives of Treasury Board (CC-14(6)).

Banking

Treasury Board: • may authorize any moneys not otherwise required to be paid into the General Revenue Fund

(GRF) to be deposited in the GRF on any terms and conditions Treasury Board may set, including the payment of interest on those moneys (FA-20).

Minister of Finance: • may establish, maintain or close accounts in the name of the Crown with any financial institution

on any terms the minister considers appropriate (FA-21). Directors may refer to FAM sections for further information: • Section 3305 Holding Money in the GRF through Consolidated Offset Balance Concentration

(COBC); • Section 3310 Holding Money in the GRF (Other MIDAS Entities); • Section 3315 Terms and Conditions for Moneys held in the GRF; • Section 3605 Approval of Bank Accounts; • Section 3610 Controls over Bank Accounts; and • Section 3615 Bank Account Interest and Charges.

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Appropriations and Grants from the GRF

Minister of Finance:

• pays appropriations in the amounts and at the times requested by Crown corporations and agreed to by the Minister (CC-38(2));

• may make grants to a Crown corporation to assist in funding its net operating loss for a fiscal year (unused amounts must be returned) (FA-34).

Repayment of Surplus

Lieutenant Governor in Council:

• may require all or part of an appropriation received that is in excess of a public agency’s needs for a fiscal year be repaid to the Minister of Finance (FA-35 – overriding provision);

• may require all or part of a surplus of a fund established by an Act, other than a trust or superannuation fund, be paid to the Minister of Finance (FA-36 – overriding provision).

Investments

Lieutenant Governor in Council: • may appoint the Minister of Finance or other person to be the agent of a Crown corporation for

the purposes of making or disposing of investments (CC-45(2)). Minister of Finance:

• may arrange all details and do anything required when appointed as the agent of a Crown corporation for the purposes of making or disposing of investments (CC-45(3));

• may provide financial, investment and other related advice and services and charge a reasonable amount (FA-27); and

• may invest any part of the General Revenue Fund in any class of investments mentioned in The Pension Benefits Regulations, in bonds, debentures, notes or other evidences of indebtedness issued by a Crown corporation, or in any other class of investments authorized by the Lieutenant Governor in Council; and may dispose of those investments (FA-38).

Directors should be aware that:

• public agencies are authorized to make investments in any class of investments that are permitted for General Revenue Fund moneys (FA-43);

• Treasury Board may make orders governing investments of a public agency, except for certain funds (e.g., Saskatchewan Auto Fund) (FA-8 – overriding provision);

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• Crown corporations may invest any part of their capital or operating moneys in any security or class of securities that is authorized for the investment of General Revenue Fund moneys or that is authorized for the investment of those capital and operating moneys pursuant to their enabling legislation (CC-45(1)(a)); and may dispose of investments (CC-45(1)(b)).

Securities of Bodies Corporate

Directors should be aware that:

• any Crown corporation may acquire shares, bonds, debentures or other securities of any business organization (i.e., body corporate, organization, partnership, firm or other business), subject to the approval of the Lieutenant Governor in Council, and dispose of those securities (this does not apply to certain securities) (CC-29); and

• the member of the Executive Council responsible for the Crown corporation must table a copy of any contract pursuant to which the securities referred to above were acquired (CC-29(6)) unless the Minister deems it to be detrimental to the commercial interests of the Crown (CC-29(7.1)).

Borrowing

Lieutenant Governor in Council:

• fixes the sum over which a Crown corporation cannot borrow, unless the borrowing is for paying in whole or in part a previous indebtedness (CC-43(1)).

Directors should be aware that:

• Crown corporations may borrow moneys to meet their objects and purposes or exercise their powers (within the established borrowing limitation), subject to the approval of the Lieutenant Governor in Council (CC-40(1));

• Crown corporations may issue, bonds, debentures, or other securities for the purpose of exercising the above borrowing powers with the approval of the Lieutenant Governor in Council (CC-40(2)) and may dispose of the above bonds, debentures or other securities or pledge securities as collateral security, subject to the approval of the Lieutenant Governor in Council (CC-40(5));

• Crown corporations may borrow (within the established borrowing limitation) by way of temporary loans, subject to the approval of the Lieutenant Governor in Council (CC-41(1)) and may execute any cheques, promissory notes or other instruments that may be required in connection with the temporary loans (CC-41(2));

• Crown corporations may not borrow any moneys by the issue and sale of bonds, debentures, or other securities or by way of temporary loans or otherwise, where borrowing would cause the aggregate principal amount of the outstanding bonds, debentures or other securities and the outstanding temporary loans to exceed the sum fixed by the Lieutenant Governor in Council, unless it is for paying a previous indebtedness (CC-43(1));

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• interest and instalments of principal and all sinking fund and other debt service charges with respect to the securities issued are a first charge upon a Crown corporation’s revenues (CC-42);

• public agencies may borrow from the GRF or from a financial institution by way of overdraft or line of credit, subject to other applicable provisions of The Financial Administration Act, 1993 or any other Act (FA-44); and

• public agencies may not borrow without the prior approval of the Minister of Finance (FA-46(1)(a) – overriding provision);

Advances from the General Revenue Fund

Minister of Finance:

• may advance moneys out of the General Revenue Fund to a Crown corporation for its purposes in the amounts and on terms and conditions that may be determined by the Lieutenant Governor in Council (CC-39(1)) and may borrow within the Crown corporation’s borrowing limitation on the credit of the Government of Saskatchewan with the Lieutenant Governor’s approval (CC-39(2));

• may advance moneys out of the General Revenue Fund to any public agency in any amounts and on any terms and conditions that may be approved by the Lieutenant Governor in Council (FA-39);

• may advance (without any further appropriation by the Legislative Assembly) to any Crown corporation, any amounts borrowed for the Crown and that may be approved by the Lieutenant Governor in Council (FA-48(1));

• pays from the General Revenue Fund, moneys that are borrowed on the credit of the Government of Saskatchewan and the interest and other charges payable on those moneys and the principal, interest, premium, and other amounts payable on all securities issued for the purposes of borrowing (FA-53, 54, CC-39(5)); and

• is to be reimbursed by Crown corporations for all or the proportionate share of the charges and expenses incurred in borrowing moneys that are advances to them (FA-48(3)).

Lieutenant Governor in Council:

• may approve amounts and terms and conditions (FA-39, CC-39(1), FA-48(1)); • may cancel all or part, or amend the terms of advances, or transfer the obligation to another

public agency (FA-40 – overriding provision); and • may authorize the Minister of Finance to borrow moneys on the credit of the Government of

Saskatchewan (FA-47(3), CC-39(2)).

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Capital Market Activity

Directors should be aware that:

• Crown corporations may engage in any capital market activities3 (CC-45.1(2) and (3)) but the Lieutenant Governor in Council may restrict or limit capital market activities (CC-45.1(4)).

• public agencies may not engage in any capital market activity4 without the prior approval of the Minister of Finance (FA-46(1)(a) – overriding provision).

Guarantees

Lieutenant Governor in Council:

• may guarantee the payment of principal, interest and premium, if any, of any bonds, debentures or other securities issued by a Crown corporation, a loan raised by a Crown corporation, or any indebtedness or liability (CC-44(1));

• may make any arrangements that may be necessary for supplying the moneys required to implement any guarantee and to advance the moneys from the General Revenue Fund (CC-44(5)).

Minister of Finance: • or other officer of the Ministry of Finance that is designated by the Lieutenant Governor in

Council, signs the above-mentioned guarantee (CC-44(3)). Directors should be aware that:

• public agencies may not make guarantees for which the Government of Saskatchewan is liable without the prior approval of the Minister of Finance (FA-46(1)(b) – overriding provision); and

• the Minister of Finance makes a payment required under the guarantee from the General Revenue Fund (FA-62(1)).

Purchasing

Lieutenant Governor in Council:

• fixes the amount for the purchase or sale price of real property which, if exceeded, requires the prior approval of the Lieutenant Governor in Council (CC-31(4)).

3 Capital marketing activity, as defined in The Crown Corporations Act, 1993. 4 Capital marketing activity, as defined in The Financial Administration Act, 1993.

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Directors should be aware that: • a corporation may acquire, hold, and dispose of personal property (Le 2-38(1)(d); • a Crown corporation may acquire, lease and dispose of property, subject to the Lieutenant

Governor in Council’s approval if the purchase or sale price of real property is greater than an established amount (CC-31); and

• a Crown corporation may enter into agreements to insure property or to insure against loss or damage to other persons or property (CC-32);

Director of Purchasing, Ministry of SaskBuilds and Procurement:

• acquires supplies required by public agencies (P-4) and may dispose of surplus supplies (P-5); • may, on request, acquire or dispose of supplies for a public institution5 or participating

jurisdiction6 (P-6). Minister assigned responsibility for The Public Works and Services Act:

• may acquire, by purchase, lease or otherwise, property for public agencies or public institutions7, develop, construct, alter, maintain, manage or operate property for and provide services, accommodation and facilities to public agencies, public institutions or participating jurisdictions8 (PWS-4(2)).

Revenue

Lieutenant Governor in Council:

• may provide exclusive authority to the Minister of Finance, notwithstanding the provisions of any other Act that provide for the collection of public money other than taxes, to collect or control the collection of that public money (RFS-10(1) – overriding provision); and

• may provide exclusive authority to the Minister of Finance, notwithstanding the provisions of any other Act that provide for the assessment and collection of taxes, to assess and collect those taxes (RFS-10(2) – overriding provision).

Minister of Finance: • may commence collection action to recover public money from a person who has failed to pay

over the public money, has failed to account for the public money, or has failed to apply the public money for its intended purposes (FA-66, 67).

5 Public institution, as defined in The Purchasing Act, 2004. 6 Participating jurisdiction, as defined in The Purchasing Act, 2004. 7 Public institution, as defined in The Public Works and Services Act. 8 Participating jurisdiction, as defined in The Public Works and Services Act.

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Set-offs

Directors should be aware that:

• the Crown and every public agency has the right to retain as a set-off, from moneys due or payable to a person by the Crown or a public agency: any amount the person owes to the Crown or public agency; any overpayment made by the Crown or public agency; or any outstanding advance made from the General Revenue Fund (FA-42 – overriding provision); and

• Treasury Board may make orders and directives regarding set-offs (FA-42(3)). Federal/Provincial Agreements9

Directors should be aware that:

• a minister may enter into a federal-provincial agreement on behalf of an agency of the Government of Saskatchewan for any purpose under the minister’s administration or for which the minister is responsible(EGA-21(2));

• if the Government or agency is liable to make any expenditure greater than $50,000, before entering into the agreement: • the financial arrangements must be approved by the Minister of Finance(EGA-21(3)(a)); and • the Lieutenant Governor in Council must have authorized the minister to enter into the

agreement and approved the terms and conditions (EGA-21(3)(b)). Accountability

Legislative Assembly: • or a committee of the Legislative Assembly, may summon any person as a witness and require

that person to give evidence on oath or under affirmation and to produce any documents and things that the Legislative Assembly or committee considers necessary (LA-35(1)).

Lieutenant Governor in Council:

• may, on the recommendation of the President of the Executive Council, assign to ministers and transfer from one minister to another, the powers and responsibilities for administering certain Acts and certain portions of Acts (EGA-5); and

• may assign to Treasury Board matters additional to those for which Treasury Board is responsible (FA-4(f)).

9 This covers agreements for any purpose of provincial interest and in particular for the purpose of obtaining for

Saskatchewan the benefits of any programs, arrangements or proposals involving joint participation by the Government of Saskatchewan and the Government of Canada.

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Reporting

Directors should be aware of the following:

• Enabling legislation includes financial statement preparation and tabling requirements. • Every Crown corporation must submit to their Minister, in accordance with The Executive

Government Administration Act, a report on their business for their preceding fiscal year and a financial statement showing their business for their preceding year, in any form required by Treasury Board (CC-34(1)).

• Under The Executive Government Administration Act, a person who is required by an Act to prepare a document to be laid before the Assembly must submit the document to the person who is required by that Act to lay the document before the Assembly at least 30 days before the document must be laid before the Assembly (unless a shorter period is specified in their Act) (EGA-13(1)) and the person to whom a document is submitted tables documents within 120 days after the end of the period (EGA-13(2)).

• Treasury Board policy is found in Section 2305 Approval of the Financial Statements of Government Entities of FAM.

Minister responsible for the Crown Corporation:

• tables, in accordance with The Executive Government Administration Act, a report setting out the name, objects, purposes, and head office of newly created Treasury Board Crown corporations (CC-15(3)); and

• tables the annual report and financial statement of Crown corporations in accordance with The Executive Government Administration Act (CC-34(3)) and where the Legislative Assembly is not in session, submits the report to the Clerk of the Legislative Assembly within 15 days of receiving the report (CC-35(1)).

Minister of Finance:

• causes the Public Accounts, which contain the financial statements of the Government of Saskatchewan, to be prepared as soon as is practicable after the end of the fiscal year in the form directed by Treasury Board (FA-5(b), 18);

• tables the Public Accounts on or before October 31 following the end of the fiscal year with respect to which the public accounts relate (FA-18(3) – overriding provision); and

• where the Legislature is not in session, submits the Public Accounts to the Clerk of the Legislative Assembly (FA-18(4)).

Provincial Comptroller: • prepares the Public Accounts (FA-10(d)).

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Audit

Provincial Auditor:

• audits the Summary Financial Statements of the Government of Saskatchewan (FA-17); • is the auditor of the accounts of the Government of Saskatchewan and examines all accounts

related to public money and any accounts not related to public money that the Provincial Auditor is required by an Act to examine (PA-11(1));

• or other auditor appointed by the Lieutenant Governor in Council10 audits the records, accounts and financial statements of Treasury Board Crown corporations (CC-33(3));

• may rely on the report of an appointed auditor of a Crown agency or Crown-controlled corporation if he is satisfied that the appointed auditor carried out his duties (PA-11.1(1));

• is entitled to free access to data processing equipment, files, documents and other records of entities he is required to examine (PA-24(1)(a));

• is entitled to receive information, reports and explanations that he considers necessary (PA-24(1)(b));

• may station staff in the ministry or agency being audited (PA-24(2)); • prepares an annual report on the results of all examinations conducted during the year and

submits the report to the Speaker, who tables the report (PA-12, 14); • expresses an opinion on the financial statements11 of: any funds he is required to audit, Crown

agencies, Crown-controlled corporations and accounts not related to public money that he is required to examine (PA-15);

• may perform special assignments at the request of the Lieutenant Governor in Council, where the assignments will not unduly interfere with his duties (PA-16(4)); and

• may prepare any report for the Legislative Assembly that the Auditor considers important or urgent and submits the report to the Speaker, who tables the report (PA-13, 14).

Disposition of Public Records

Provincial Archives of Saskatchewan:

• acquires and preserves public records12 and private records of historical significance and facilitates access to those records;

• is a repository of public records; • manages public records; • supports archival activities and the archival community (APRMA-4); and • appoints the Provincial Archivist to be in charge of the archives (APRMA-17).

10 When another auditor is appointed to audit a public agency, either through this legislation or through specific enabling

legislation, the appointed auditor and the Provincial Auditor follow the recommendations of The Report of the Task Force on Roles, Responsibilities and Duties of Auditors (June 1994).

11 When the Government appoints another auditor, the Provincial Auditor works with the appointed auditor using the framework recommended by the Task Force on the Roles, Responsibilities and Duties of Auditors (June 1994).

12 Public records, as defined in The Archives and Public Records Management Act include a record made or received by a government institution in carrying out its activities, and court records.

Financial Administration Manual

Part: Appendices Number: H Section: Summary of General Laws – For Boards Date: 2021-11-10 of Directors in the Treasury Board Sector Page: 15 of 15

Ministry of Finance, Provincial Comptroller’s Office

Directors should be aware that: • government institutions13 must preserve public records in their possession or control until the

records are transferred to the Provincial Archives of Saskatchewan or destroyed (APRMA-21(1));

• every government institution must prepare one or more records schedules respecting the management of its public records and submit its proposed records schedules to the Public Records Committee for review and approval (APRMA-24(1) and (2));

• no public record shall be destroyed unless its destruction is authorized pursuant to an approved records schedule (APRMA-22(1) and (2));

• government institutions must obtain the approval of the Provincial Archivist before destroying a public record (APRMA-24(6)).

Access to Information

Directors should be aware that:

• The Freedom of Information and Protection of Privacy Act for government institutions14 and The Local Authority Freedom of Information and Protection of Privacy Act for local authorities15 include the following:

• procedures with respect to accessing records (FOI-5 to 23 and LAFOI-5 to 22); • procedures with respect to the collection and disclosure of personal information (FOI-24 to

33 and LAFOI-23 to 32); • procedures with respect to notice to a third party (FOI-34 to 37 and LAFOE-33 to 36); and • procedures with respect to a review by the Information and Privacy Commissioner (FOI-49

to 56 and LAFOI-38 to 45) and by the courts (FOI-57 to 58 and LAFOI-46 to 47). Disclosing Payments to Lobbyists

Directors should be aware that:

• The Lobbyists Act (L) requires government institutions16 to publish information relating to payments made by government institutions to lobbyists (L-11(2)). In accordance with The Lobbyists Regulations, if there are payments in a fiscal year, they must be disclosed in the Gazette within 120 days after the fiscal year to which the information relates (LRegs-7(2)).

13 Government institution, as defined in The Archives and Public Records Management Act. 14 Government institution, as defined in The Freedom of Information and Protection of Privacy Act. 15 Local authority, as defined in The Local Authority Freedom of Information and Protection of Privacy Act. 16 Government institution, as defined in The Freedom of Information and Protection of Privacy Act.

Financial Administration Manual

Part: Appendices Number: I Section: Fringe Benefit Factors Date: 2021-11-10 Page: 1 of 1

Ministry of Finance, Provincial Comptroller’s Office

Fringe Benefit Factors

The average rates for fringe benefits are based on actual costs of the previous year. They are as follows:

Fringe Benefit Average Rate CPP 0.03238 EI 0.01653 Workers’ Compensation (up to a maximum salary of $65,130 per employee) 0.014425 Group Life Insurance 0.00100 Dental Plan -in-scope -out-of-scope

0.01385 0.01550

Extended Health Plan -in-scope -out-of-scope

0.02550 0.01550

Disability Income Plan (out-of-scope only) 0.0215 Flexible Benefit (out-of-scope only) 0.00801 Superannuation (New Plan)* -in-scope -out-of-scope

.0755 .0750

Average Rate -in-scope -out-of-scope

17.92% 19.98%

* If the Old Plan is involved, contact PEBA for more information.

In a secondment situation with an organization other than a ministry, if it is not practical to calculate the salary overhead costs (i.e., the Government’s share of employee benefits, such as EI, CPP), the recovery may be determined by applying the above average rates to the gross salary. For more information, refer to Section 3005 Refunds to Vote. These average rates may be used and applied to sharable gross salaries for cost share agreements (e.g., federal, provincial) that allow fringe benefits (i.e., government’s share of employee benefits) as claimable costs, when it is not practical to calculate actual fringe benefits.

[Type text]

USING THIS FORM: • This form is used to obtain the approval of the Provincial Comptroller or delegate prior to

opening a bank account. For further information on related Treasury Board policy and Provincial Comptroller’s directives refer to Section 3605 Approval of Bank Accounts.

• While the form can be completed electronically, a form signed by the Corporate Services Head is submitted to the Provincial Comptroller’s Office (PCO). A digital signature will not be accepted.

• Original signatures for signers are to be included with the Application to Open a Bank Account; these are provided to RBC at the time of approval.

• Names and contact information of Authorized Banking Contacts should be provided. According to RBC requirements, only signers and Authorized Banking Contacts on file at RBC can contact the RBC Commercial Client Service Team for Assistance. Typically, the Client Service Team would be contacted for transaction inquiries, requests for correction when errors have been identified, and to notify the bank to return items through the clearing (e.g., a fraudulent cheque identified in daily cheque matching).

• A completed Bank Account Internal Control Questionnaire must accompany the Application to Open a Bank Account.

• Once approved, the Provincial Comptroller’s Office will communicate the approval to RBC with a copy to the ministry Corporate Services head and the ministry representative in charge of the bank account.

• Contact the Cash Manager, Treasury Management Branch for RBC Express© access (e.g., to view transactions).

SUBMIT COMPLETED APPLICATION TO OPEN A BANK ACCOUNT TO:

Executive Director, Financial Management Branch Provincial Comptroller’s Office Ministry of Finance 2350 Albert Street REGINA SK S4P 4A6