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Financial Administration Manual

Part: Financial Management and Administration Number: 4000 Section: Treasury Board’s Risk Management Policies Date: 2010-01-25 Subsection: Financial Systems Page: 1 of 2

Ministry of Finance, Provincial Comptroller’s Office

Financial Systems

Objective The guidelines under Financial Systems establish the minimum internal control standards to follow in the acquisition, development and operation of financial systems. In most sections, specific standards that are required are noted. Techniques are also outlined as possible ways to achieve the control standard. These are alternative ways of achieving a specific control objective. Not all techniques are appropriate in all cases, nor do they represent a complete list of alternatives.

Definition Financial systems include any systems, both manual and

computerized, that account for any or all of the following: • revenues, including tax revenue, receipts for goods and services,

transfer payments from other jurisdictions, grants received by the Government or gifts;

• expenses, including purchases of goods and services, grants, taxes and tax credits, or transfers to other parties;

• assets, including fixed assets, inventories of goods for consumption or sale, investments, land, accounts receivable, assets held in trust by the Government for other parties; and

• liabilities, including accounts payable, amounts borrowed, pension fund liabilities or liabilities relating to assets held in trust by the Government.

Authority The Financial Administration Act, 1993 (FAA) allows Treasury Board

to direct any person receiving, managing or disbursing public money to keep any books, records or accounts that it considers necessary (clause 5(e)). The FAA requires public moneys to be forwarded, deposited and otherwise dealt with in accordance with any orders and directives of Treasury Board (section 22). The FAA also specifically allows Treasury Board to prescribe the form and manner of financial records and accounting systems of the Government of Saskatchewan (clause 5(c)). The FAA allows Treasury Board to make orders and issue directives with respect to its duties under section 4 of the FAA (e.g., relating to the finances, the administrative policy and management practices, and the accounting policies and practices of the Government) (clause 5(a)).


Part: Financial Management and Administration Number: 4000 Section: Treasury Board’s Risk Management Policies Date: 2010-01-25 Subsection: Financial Systems Page: 2 of 2


The FAA allows the Provincial Comptroller to issue directives to ministries and public agencies detailing the manner in which Treasury Board orders and directives are to be complied with (subsection 10(2)). In addition, the FAA also provides that every payment out of the General Revenue Fund is to be made under the direction and control of the Provincial Comptroller and in the manner that the Provincial Comptroller may direct (section 28). Treasury Board has delegated authority to the Provincial Comptroller to approve all new financial systems and significant changes to existing systems prior to implementation. The Provincial Comptroller may further delegate the authority for reviewing financial systems.

Treasury Board Policies Guidelines are provided for the following: • Section 4005 Acquisition of Financial Systems; • Section 4010 Development of Financial Systems; • Section 4015 Approval of Financial Systems; • Section 4020 System Processing Controls; and • Section 4025 System Security.

Applicability These policies apply to the General Revenue Fund, and special purpose funds and trust money that are administered by ministries. See Appendix C Public Money.

References 3000 Control of the GRF 3400 Control of Special Purpose Funds and Trust Money 3500 Control of Public Money 3600 Control of Bank Accounts 3700 Control of Accounts Receivable 3800 Control of Property


Part: Financial Management and Administration Number: 4005 Section: Treasury Board’s Risk Management Policies Date: 2008-12-12 Subsection: Financial Systems Page: 1 of 1 Policy: Acquisition of Financial Systems


Acquisition of Financial Systems

Objective The objective is to outline the requirements to be met before a new financial system is acquired.

Authority The Financial Administration Act, 1993, clauses 5(a), 5(c), and 5(e),

subsection 10(2), and sections 22 and 28 Applicability This policy applies to the General Revenue Fund (GRF), and special

purpose funds and trust money that are administered by ministries. See Appendix C Public Money.

Treasury Board Policy .01 Ministries are to ensure that the acquisition of a new financial system proceeds only after it is determined that the benefits to be derived justify the cost to be incurred.

.02 Ministries are to ensure there is adequate control over the

acquisition of new financial systems.

Provincial Comptroller .03 Ministries are to ensure that the acquisition of all significant Directives new financial systems is carried out with the knowledge of, and

direction from, senior management of the ministry. .04 Ministries must ensure funding approval is obtained from

Treasury Board and Cabinet as required. .05 Ministries with information technology (IT) investments follow

the Information Technology Office - Call for IT Initiatives process.

References 4000 Financial Systems 4010 Development of Financial Systems 4015 Approval of Financial Systems 4020 System Processing Controls 4025 System Security

Information Technology Office - Call for IT Initiatives


Part: Financial Management and Administration Number: 4010 Section: Treasury Board’s Risk Management Policies Date: 2008-12-12 Subsection: Financial Systems Page: 1 of 5 Policy: Development of Financial Systems


Development of Financial Systems

Objective The objective is to outline the requirements for the development of financial systems.




Treasury Board Policy .01 Ministries are to establish a management structure for the development of a new financial system to ensure the development undertaken is effectively managed.

.02 Ministries are to ensure financial systems comply with

requirements of relevant legislation and regulations, as well as the relevant financial control requirements of The Financial Administration Act, 1993 and the requirements of the Provincial Comptroller.

.03 Ministries are to ensure the design of a new financial system

meets the needs of the system’s users. .04 Ministries are to conduct sufficient testing of a new financial

system prior to implementation to ensure that the system will function effectively once implemented.

.05 Ministries are to ensure there is no loss or alteration of data in

the process of converting to a new system. .06 Ministries are to avoid disruption of critical financial

processing during the implementation of a new system.

Provincial Comptroller .07 Ministries with information technology (IT) development Directives investments follow the Information Technology Office - Call

for IT Initiatives process.




Management Structure .08 Ministries are to establish an appropriate and effective management structure to control the development of new financial systems. The following techniques are recommended:

• Establish a Steering Committee that reports to senior

management. The Steering Committee is responsible for the successful design, development and implementation of the system and includes representatives from the users, the financial administration unit and the system development team.

• Appoint a project coordinator with responsibility for the

timely and orderly development of the new system which must include:

• ensuring the needs of the ultimate users are met; and • being the liaison with the Provincial Comptroller’s

representatives reviewing the system for the adequacy of the controls.

• Adopt a system life cycle methodology which defines the

project in distinct phases such as the following: • problem identification • system design • system development • system testing • data conversion • system implementation

• Establish a system development plan for use by the Steering Committee to monitor progress and identify where corrective action is required. This plan should include milestone dates for system development and a resource budget.

Problem Identification .09 Ministries are to ensure the system proposal addresses the

needs of, and resolves the issues raised by, the users. Problem identification techniques include requiring users to actively participate in identification of possible solutions and selection of the best alternative.




System Design .10 Ministries are to ensure the system design addresses the needs of system users. System design techniques include:

• requiring users to participate in the design and planning

process; and • obtaining end user ‘sign off’ on the system design before

system development commences.

System Development .11 Ministries are to ensure that system development proceeds in accordance with the approved system design and development plan. System development techniques include:

• imposing a “design freeze” prior to commencement of

development; • requiring design changes during development to be approved

only on an exception basis, by the Steering Committee; and • monitoring the conformance of the development to the

system plan.

System Testing .12 Ministries are to:

• perform sufficient testing to ensure all system specifications are met before a new system or modifications to an existing system are implemented;

• retain an adequate record of test results to document the situations tested, results obtained and the disposition of errors detected during the testing process; and

• test the manual portions of systems to ensure all required procedures and records are established.

.13 The following techniques may be used to ensure the accuracy

of the system in processing data:

• a test plan; • assigning and training appropriate staff to test; • test procedures and methods such as:

• use of predetermined results with which to compare actual output;

• use of parallel runs; • use of intentionally invalid data; • use of expected types of transactions; • testing of all system checks and controls;




• testing to determine the system’s calculations and accumulative totaling are correct;

• testing to ensure the system can accept and process corrections;

• testing to ensure all files are updated when transactions are processed;

• testing to ensure the system accumulates cumulative totals from several consecutive runs correctly;

• testing to ensure all system-generated control logs and reports are accurate;

• testing to ensure the system is capable of processing expected volumes of transactions without unacceptable delays; and

• retesting to ensure problems encountered in the testing phase that resulted in system modifications have been corrected;

• documentation of the test results; and • control of testing to ensure:

• supervision of staff during testing; • completeness of testing; • supervision and review of test results; • control of change requests; and • submission of changes that have been reviewed and

approved to the system designer.

Data Conversion .14 Ministries are to ensure data conversion from the old system to the new system is planned, complete, accurate and valid. Data conversion techniques include:

• comparing all data in new master files or data bases to

existing records in detail; • comparing transaction counts and control totals for data in

critical fields to detect instances where data has been converted to the new system in error;

• scrutinizing the effective date of data conversion to ensure transactions have been converted in a consistent manner; and

• implementing appropriate authorization procedures to ensure no unauthorized data has been added or legitimate data deleted.

System Implementation .15 Ministries are to ensure a new system is fully functional prior

to placing complete reliance on the system. Ministries may use




the following techniques to ensure the system is successfully implemented:

• involving users in the decision to cut off the parallel

operation of the new and existing system; • providing training to users in the operation of both the

manual and automated procedures of the system; • completing system documentation before implementation;

and • developing procedures for file backup when the system is

operational.

References 4000 Financial Systems 4005 Acquisition of Financial Systems 4015 Approval of Financial Systems 4020 System Processing Controls 4025 System Security

Information Technology Office - Call for IT Initiatives


Part: Financial Management and Administration Number: 4015 Section: Treasury Board’s Risk Management Policies Date: 2010-01-25 Subsection: Financial Systems Page: 1 of 3 Policy: Approval of Financial Systems


Approval of Financial Systems

Objective The objective is to outline ministries’ and the Provincial Comptroller’s responsibilities regarding financial systems.




Treasury Board Policy .01 Ministries are to advise the Provincial Comptroller of any planned development of new financial systems or major changes to existing systems.

.02 Ministries are to provide the Provincial Comptroller with an

adequate opportunity to review the system and raise internal control or financial administration concerns prior to the commencement of system development.

.03 The Provincial Comptroller is to review new financial systems

to the extent considered necessary to ensure they contain adequate internal controls, and that they conform to legislation, government policy and sound financial management practice.

.04 Ministries are to obtain the approval of the Provincial

Comptroller for each new financial system or major changes to existing financial systems prior to implementing a new financial system.

.05 The Provincial Comptroller may conduct ongoing reviews to

the extent considered necessary to confirm that adequate internal controls continue to exist.

Provincial Comptroller .06 Ministries are responsible for designing, developing, Directives implementing and operating their financial systems.

.07 The chart on the following page summarizes the

responsibilities of ministry officials and staff of the Provincial Comptroller’s Office, Ministry of Finance in the design, development and implementation of new financial systems.




Stage Ministry Responsibilities Provincial Comptroller’s Responsibilities

Problem Identification

• defines problem • defines alternative solutions and selects

best alternative • obtains funding approval • establishes project management structure • notifies Provincial Comptroller’s Office of

forthcoming system development

• conducts preliminary review • notifies ministry of broad

financial and financial control management issues to be addressed

System Design • translates user needs into system requirements

• identifies major manual and automated internal controls

• provides technical specifications to Provincial Comptroller’s Office for review and comment

• modifies system design to comply with Provincial Comptroller’s concerns

• tenders system development in accordance with procurement policies

• reviews technical specifications and comments on internal control and financial management deficiencies

System Development

• develops and documents system according to design

• notifies Provincial Comptroller of additional design changes that occur during system development

• reviews design changes, and comments on internal control and financial management deficiencies and adequacy of documentation

System Testing • conducts sufficient testing to ensure system functions as intended

• assesses adequacy of ministry’s testing and provides comments

Data Conversion • ensures data is not lost or altered in the process of converting to a new system

• assesses adequacy of ministry’s conversion plan

System Implementation

• obtains the Provincial Comptroller’s approval prior to implementation of the system

• approves system • conducts post-

implementation review to confirm controls function as intended




.08 The Provincial Comptroller has delegated to the Executive Director, Financial Management Branch (FMB) the authority for reviewing new financial systems and major changes to financial systems.

.09 FMB conducts an initial review of the system and its risks to

determine the nature and extent of the review. The review also provides the opportunity to advise the ministry of any control objectives in the developmental stage.

.10 FMB staff assesses proposed financial systems or proposed

major changes to financial systems on behalf of the Provincial Comptroller to determine whether there is adequate compliance with the control standards specified in this section and with sound financial management practice. This review will result in approval of the system, or recommendations for changes which, if incorporated, will render it acceptable.

.11 The Provincial Comptroller has delegated to the Director,

Internal Audit Branch, Ministry of Finance, the authority for ongoing reviews.

References 4000 Financial Systems 4005 Acquisition of Financial Systems 4010 Development of Financial Systems 4020 System Processing Controls 4025 System Security


Part: Financial Management and Administration Number: 4020 Section: Treasury Board’s Risk Management Policies Date: 2010-01-25 Subsection: Financial Systems Page: 1 of 5 Policy: System Processing Controls


System Processing Controls

Objective The objective is to outline the system processing controls required in a financial system.




Treasury Board Policy .01 Ministries are to ensure financial systems contain adequate internal controls over the processing of financial information.

Provincial Comptroller Directives Segregation of Duties .02 Ministries are to ensure that the functions of initiation,

authorization and recording of transactions and custody of assets are separated to ensure no employee or group of employees has exclusive control over a financial transaction or group of transactions.

.03 Guidelines for segregation of duties include the following:

• Separate source data generation from other functions such as data entry or custody of associated assets.

• Segregate data processing from users of the data. • Segregate systems design and programming from

operations and data control. • Restrict access to critical forms (e.g., blank cheque stock)

to individuals responsible for initiation of transactions. • Ensure there are adequate computer audit trails and

controls to verify the operator’s adherence to prescribed operating procedures through observation and examination of computer operation logs.

• Ensure there is a supervisory review of key summary reports on a regular basis.

Accuracy of Input .04 Ministries are to ensure that all inputs to the system are

complete and accurate and all transactions are valid and




properly authorized. Guidelines and techniques to provide for this include the following:

• Provide instructions in documented procedures for the

preparation of documents to initiate transactions. • Train and supervise employees responsible for the

preparation and input of documents which initiate transactions.

• Use specifically designed forms (e.g., pre-numbered forms) for input where appropriate and ensure all input forms are processed.

• Restrict access to accounting source documents and sensitive data input forms.

• Review and approval of transactions by an authorized person to ensure each transaction is valid and adequately supported.

• Incorporate system edit checks (e.g., alphabetical data incorrectly entered into numeric fields) and validity checks of data entered in systems (e.g., comparison of code or account number to a master file of valid or authorized ones).

• Use warning messages or inhibit processing until error is corrected.

• When batch processing is used: • compare system calculated batch control totals to

manually calculated totals; • incorporate system checks to detect alphabetical data

incorrectly entered into numeric fields on an input document;

• design software to inhibit processing of data where batch control totals indicate an out-of-balance condition;

• limit the number of transactions in a batch to simplify correction of errors;

• number batches sequentially to control entry of batches and to detect cases where a batch is not fully processed;

• ensure the system checks for missing document numbers where sequential control numbers on source documents are entered; and

• authorize each batch of transactions.




System Computations .05 Ministries are to ensure that accuracy of data is maintained during processing and computations are carried out accurately. Guidelines and techniques to provide for this include the following:

• Incorporate system edits to determine if data falls outside

a range of reasonably expected values, and have the system report these to the operator.

• Incorporate system validity checks into the software to compare a code or account number to a master file of valid or authorized ones.

• Incorporate cross-footing (cross-balancing) as an arithmetic accuracy check.

• Incorporate field computability checks, such as a comparison check of different fields within a record, to ensure a valid combination of data or to detect missing data.

• Incorporate file control checks, such as a balancing check of the previous master file and changes to the updated master file.

• Incorporate file completion checks to determine that the application files have been completely processed for both the transaction file and the master file.

• Reconcile input to output.

Error Correction .06 Ministries are to establish procedures to ensure errors are detected, corrected and corrections re-entered into the system.

.07 Guidelines and techniques to ensure appropriate error detection

and correction include the following:

For transaction entry errors • Errors are detected by balancing, editing and validation

routines. • Error listings identify transactions not accepted, the

reasons for the rejection, the specific records in error and the specific data element in error.

• Errors or warnings that are detected are displayed along with the entire transaction.

• Error messages are given for each transaction that contains critical data that does not meet edit routine requirements and causes the transaction to be rejected from further processing by the system.




• Warning messages are displayed for non-critical data that does not meet edit routine requirements but the data is accepted by the system for further processing.

• Corrected data is subjected to the same balancing, edit and valuation routines as the original data.

For processing errors • Error reports indicate all data fields in the error. • Error reports contain messages that describe the error

condition. • An error suspense file and report are maintained. • The entire rejected transaction appears on a report.

Management Trail .08 Ministries are to ensure the system facilitates tracing of input

documents and transactions through to output reports and vice versa. Guidelines and techniques to provide for this are as follows:

• Uniquely identify each document or transaction. • Reconstruct totals or trace item(s) to the total. • Maintain consistency of the manual filing sequence and

computer file referencing.

Output Standards .09 Ministries are to ensure the system output provides the information needed to ensure:

• all authorized transactions are processed promptly and

accurately; and • adequate consideration is given to the Provincial

Comptroller’s requirements respecting accounting records and financial statements.

The following guidelines and techniques to ensure this may include:

• identification of financial and management requirements

during the design phase of a system; • review of proposed reports with all users including

management before finalization; • reconciliation of output control totals back to input control

totals; and • implementation of a post-audit of a statistically valid

sample of transactions to confirm that they have been processed accurately.




Documentation .10 Ministries are to ensure that all aspects of the financial system are adequately documented. Document the following areas:

Overall system description • Describe the entire system, including both the automated

and manual segments. • Describe the existing and proposed functions or processes. • Update the documentation as required.

User procedures • Describe user procedures regarding preparation of source

documents, data entry, production scheduling and control. • Prepare procedures regarding the allocation of duties and

responsibilities. • Prepare procedures for the correction of errors. • Describe procedures for the distribution of output. • Prepare information on interpretation of reports and

preparation of reconciliations. • Update the documentation as required.

Computer operations • Describe the system components and their purposes. • Prepare an explanation of the nature of each run. • Identify all input and output forms and media. • Prepare detailed operator instructions for the setup and

end of run. • Provide information on programmed machine halts before

the end of the job and restart instructions for each, and describe the authorization required for system override.

• Update the documentation as required.

References 4000 Financial Systems 4005 Acquisition of Financial Systems 4010 Development of Financial Systems 4015 Approval of Financial Systems 4025 System Security


Part: Financial Management and Administration Number: 4025 Section: Treasury Board’s Risk Management Policies Date: 2010-01-25 Subsection: Financial Systems Page: 1 of 5 Policy: System Security


System Security

Objective The objective is to outline the system security required for financial systems.


subsection 10(2), and sections 22 and 28 Applicability This policy applies to the General Revenue Fund, and special purpose

funds and trust money that are administered by ministries. See Appendix C Public Money.

Treasury Board Policy .01 Ministries are to incorporate adequate security features into financial systems to prevent unauthorized access to the system.

.02 Ministries are to maintain an appropriate capability to restore

records and processing capability after a processing interruption from system failure or from a disaster which causes destruction of a critical system component.

Provincial Comptroller .03 Ministries are to ensure data files, programs, forms and Directives hardware facilities are adequately secured to ensure

completeness, accuracy, authorization and validity of files and programs. Ministries may use the following techniques:

• Identify sensitive data files and programs and protect them

to an appropriate level of security. • Use software and hardware firewalls to restrict access to

assets, computers and networks by external persons. • Implement virus protection and update it regularly to

protect against viruses and malicious software. • Establish a security profile for each user that details the

information access and transaction processing permitted and complements the appropriate segregation of duties. The security profile is updated when personnel or job duties change.

• Use security passwords to control access to computer files and programs with the system periodically and automatically requesting password changes.

• Restrict access to critical forms (e.g., special paper for cheques) to authorized personnel responsible for the initiation function.




• Restrict access to systems security software and related documentation to authorized personnel.

• Ensure documents, reports and files are placed in adequate storage facilities when not in use and sensitive data is locked up.

• Ensure hardware facilities are physically protected from unauthorized access and deliberate loss or damage.

Service Bureau .04 Ministries are to ensure the requirements of Treasury Board Security Guidelines policies and Provincial Comptroller’s directives are met when

using an information technology service bureau. Contracts with an information technology service bureau should specify adequate security requirements. The contract should require the service bureau to notify the ministry of any changes in the manner in which they are meeting the ministry’s requirements.

Service Bureau .05 Security requirements included in a contract with a service Contract bureau may include:

• organization security controls and administration for

development of policies and procedures to protect facilities, operations and information;

• system access controls for authorizing users and following up unauthorized access and security violations;

• system software controls over development, testing, implementation and documentation of new software and software modifications;

• data communications controls over access and changes to the data communications network through dial back procedures;

• facilities controls restricting access to facilities, physical security (smoke and moisture detectors, air conditioning) over hardware, software and files, proper disposal of confidential waste;

• computer operations controls to prevent/detect processing errors and unauthorized changes;

• personnel controls over segregation of duties, supervision and procedures for hiring, training and terminating employees;

• backup, storage, recovery controls and contingency plans including manual operations;

• resource list of alternate service bureaus capable of handling information processing;




• time frame for restoration of processing applications; • virus protection; • insurance protection program of the service bureau

(although alone, insurance is not deemed to be protection); and

• other controls as deemed necessary and documented in the contract.

.06 The contract with the service bureau should provide for

periodic independent security reviews of the service bureau every three years, with an internal memorandum annually. The security review may involve:

• the service bureau providing the ministry with an

independent security audit report; and/or • the ministry conducting their own review, either through

internal staffing or hiring a third party.

A single audit of a service bureau whose services are contracted by several ministries will be satisfactory.

.07 Ministries should receive a copy of the contracted service

bureau’s financial statements and auditor’s reports annually. .08 The above list of requirements may be included in the standard

Request for Proposal package, as minimum requirements for doing business with the Government, when tendering for service bureau services.

Disaster Recovery .09 Ministries should ensure that critical business processes can be

resumed after operations have been interrupted. The following techniques are used:

• All information and resources required to resume

processing are backed up and stored off site. There should be sufficient off site backup storage of critical systems, data, transactions, files, supplies, documentation and special forms required to allow users to resume operations in the event of interruption.

• Prepare, maintain and periodically test a disaster recovery plan which documents actions to be taken to restore processing on a timely basis. Include procedures in this plan to:




• identify data that has been lost in a processing disruption;

• restore and maintain alternate processing; and • recover processing at the original site.

.10 Ministries are to consider the degree of criticality for

restoration of system processing in determining an acceptable time frame for restoration of system processing. Critical financial systems are those for which a disruption in processing would result in an impairment in the ability to manage financial resources, assets or liabilities under the ministry’s control. Critical financial systems are those where senior management responsible for the system believes that a system disruption would result in one or more of the following:

• loss of substantial revenue or a prolonged delay in

collecting revenues; • significant adverse effect on cash flow; • inability to produce management or financial information

essential to managing a program; • inability to obtain essential goods or services or make

required payments; • inability to meet legislative requirements; • substantial idle staff; and/or • inability to process a backlog when processing is restored.

.11 Critical financial systems must be capable of being restored to

operation either through access to an alternate processing facility or through alternate means such as the implementation of a manual system on a temporary basis.

.12 Non-critical financial systems are subject to a less stringent

requirement to restore processing. It may be acceptable to implement a totally manual backup system or to discontinue processing for a period of time, if the consequences are not significant.

.13 The permanent head of the ministry approves the disaster

recovery plan. .14 Personnel are to receive adequate training and supervision in

emergency backup and recovery procedures.




.15 Ministries should document the required organizational responsibilities to regain normal operation on a timely basis and store it off site.

.16 Ministries are to identify applications that will be given top

priority in reconstruction.

References 4000 Financial Systems 4005 Acquisition of Financial Systems 4010 Development of Financial Systems 4015 Approval of Financial Systems 4020 System Processing Controls


Part: Financial Management and Administration Number: 4100 Section: Treasury Board’s Risk Management Policies Date: 2012-08-27 Subsection: Other Risk Management Policies Page: 1 of 1


Other Risk Management Policies

Background In the direct and indirect delivery of the Government’s programs and services, losses arising from exposure to various risks may occur. Risk management involves identifying risks and taking steps to minimize their potential impact.

Authority The Financial Administration Act, 1993 (FAA) allows Treasury Board

to make orders and issue directives with respect to its duties under section 4 of the FAA (e.g., relating to the finances, the administrative policy and management practices, and the accounting policies and practices of the Government) (clause 5(a)).

The FAA allows the Provincial Comptroller to issue directives detailing the manner in which Treasury Board orders and directives are to be complied with (subsection 10(2)).

Treasury Board Policies Treasury Board has approved the following risk management policies:

• Section 4101 Incidents of Suspected Fraud or Similar Illegal Acts • Section 4102 Employee Onus to Report Suspected Fraud or

Similar Illegal Acts • Section 4105 Reporting Incidents of Fraud or Similar Illegal Acts; • Section 4110 Compensation for Loss Payments; • Section 4115 Fidelity Bond; • Section 4120 Employee Liability Protection; and • Section 4125 Insurance.

Applicability These policies apply to ministries, except for Section 4105 Reporting Incidents of Fraud or Similar Illegal Acts and Section 4115 Fidelity Bond, which have a wider application.


Part: Financial Management and Administration Number: 4101 Section: Treasury Board’s Risk Management Policies Date: 2012-08-27 Subsection: Other Risk Management Policies Page: 1 of 8 Policy: Incidents of Suspected Fraud or Similar Illegal Acts


Incidents of Suspected Fraud or Similar Illegal Acts

Objective The objective is to help safeguard the Government’s money, property, and information.

Authority The Financial Administration Act, 1993, clauses 5(a) and subsection 10(2)

Applicability This policy applies to ministries concerning suspected or confirmed

incidents of fraud or similar illegal acts:

• by employees appointed under The Public Service Act, 1998 and individuals employed on personal service and fee-for-service contracts with ministries of the Government of Saskatchewan;

• by clients, suppliers, contractors or other third parties. In this policy, fraud is defined as the use of deception with the intent of obtaining an advantage, avoiding an obligation or causing a loss to another party. The term is used to describe such acts as theft, false representation, misappropriation, bribery and corruption. This policy does not apply to acts of negligence or poor performance by employees, which should be addressed through normal human resource management processes.

Background Fraud and similar illegal acts committed against the Government are costly. These acts can result in economic losses, misuse of private or confidential information, and disruption of programs and services. They can reduce employee morale, create recruitment problems, and bring disrepute to the public service and the Government. No organization is immune from fraud or similar illegal acts and no system of controls can provide absolute assurance that such acts will not occur. However, the Government is accountable to taxpayers for ensuring effective and efficient programs and services and safeguarding public money, property, and information. Safeguarding these assets includes implementing policies and procedures to prevent and detect fraud or similar illegal acts.

Treasury Board Policy .01 Ministries are to emphasize an ethical and positive work environment which promotes honesty, integrity, respect, service excellence and accountability.

.02 Ministries are to maintain adequate systems and controls to

http://www.qp.gov.sk.ca/documents/English/Statutes/Statutes/P42-1.pdf




prevent and detect fraud and similar illegal acts. .03 The Government maintains a zero tolerance policy towards

fraud and similar illegal acts. Zero tolerance means ministries are to investigate all suspected incidents of fraud or similar illegal acts and take appropriate disciplinary and legal action in all confirmed cases.

Provincial Comptroller Directives Employee .04 Employees are required to act lawfully and in accordance with Responsibilities government policies and directives. .05 Any employee who has knowledge of a suspicious incident within the Government of Saskatchewan, which may

involve fraud or similar illegal activity, shall report it immediately, as outlined in Section 4102 Employee Onus to Report Suspected Fraud or Similar Illegal Acts.

Ministry .06 Ministries have primary responsibility for preventing and Responsibilities detecting fraud and similar illegal acts.

.07 Fraud and similar illegal acts occur when individuals are motivated by personal and work pressures, have opportunity to commit the acts and are able to rationalize or provide justification for their behaviour.

.08 Ministries reduce the likelihood of fraud and similar illegal acts

by developing and maintaining:

• an ethical and positive work environment; • a sound system of internal controls; and • proper and consistent oversight.

.09 Senior management sets the “tone at the top” by modelling the

attitude and conduct which they expect their employees to display. They are responsible for fostering an ethical climate and positive workplace, which emphasizes honesty, integrity, respect, service excellence and accountability.

.10 It is critical that ministries take reasonable steps, through

training and other communication methods, to ensure that employees are aware of and understand the policies which affect them. This includes internal ministry policies and




government-wide policies on financial, human resources, information technology, legal and purchasing matters. Particular emphasis should be placed on fraud awareness training, the Government’s zero-tolerance fraud policy and the policy requirement for employees to report suspicions of fraud or similar illegal acts.

.11 Ministries are to design their system of internal controls to fit

their programs and operations. The system should consider the principal risks, the costs to implement controls and existing government policies and directives, particularly the Financial Administration Manual. Specific controls which are important to the prevention and detection of fraud include:

• segregation of duties; • regular and timely accounting reconciliations (e.g., bank

reconciliations); • physical safeguards over money and property (e.g., safes

and locked cabinets, restricted access to inventories); • effective supervision; • effective information system security (e.g., passwords,

encryption, console logs, network security controls, backup); and

• appropriate and current delegations of authority. .12 It is not sufficient to develop and document adequate anti-fraud

controls and processes. Ministries must ensure they are in place and operating as intended. Controls should be monitored through such means as internal audits, review of variance and exception reports by management and general oversight by senior officials. Deficiencies detected should be fixed and controls and processes modified as required.

.13 If incidents of fraud or similar illegal acts occur, managers will

be subject to appropriate discipline if they failed to provide adequate supervision or direction, failed to take appropriate action or condoned improper conduct.

.14 When incidents of suspected fraud or similar illegal acts are

identified, ministries are responsible for investigating all incidents. Ministries are expected to:

• take disciplinary action against employees, which may

include termination and legal action;




• proceed with legal action against other parties as recommended by legal advisors;

• pursue recovery of losses; and • implement corrective action to reduce the likelihood of

similar future incidents. .15 Ministries must comply with all applicable laws, policies,

directives and other authorities when investigating, reporting and following up incidents.

Examples of Fraud .16 Fraud or similar illegal acts may not necessarily result and Similar Illegal Activity in an actual loss.

Employee Examples Some examples of employee fraud or similar illegal acts are:

• falsification or alteration of financial records; • misuse of a government purchase card; • theft of government money or property; • unauthorized use of public resources; • misuse or corruption of government files or data; • claiming non-legitimate expenses or unworked hours; • intentional damage of government property; • accepting bribes or kickbacks.

Third Party Examples Some examples of external third party fraud or similar illegal

acts are: • theft of government money or property; • misuse or corruption of government files or data; • deliberate short-shipment by a supplier; • deliberate substitution of inferior quality or defective

goods by a supplier; • intentional damage of government property; • bid-rigging, price fixing, or kickbacks in the

contracting process; • fraudulent claims for social benefits, grants or other

program payments, including refunds and rebates.

Investigation .17 The permanent head or delegate for the ministry shall determine the next step for every reported allegation of wrongdoing.

.18 All incidents involving losses of money or property greater

than $500 must be reported promptly to the Provincial




Comptroller. See Section 4105 Reporting Incidents of Fraud or Similar Illegal Acts. Early consultation with ministry legal advisors and/or human resources personnel is also recommended but will depend on the particular circumstances.

.19 Ministries may consider contacting Risk Management

Services, Ministry of Central Services, which offers investigative services and security evaluations.

.20 Except in situations involving criminal acts where it is clear

that the police should be notified, ministries should consult with ministry legal advisors to determine whether the police should be notified for any loss over $500 which may have resulted from fraud or similar illegal acts. Ministries should consider contacting law enforcement authorities immediately if a police presence is a matter of urgency (such as incidents involving a theft or break-in) or where assistance is required to secure evidence.

.21 All allegations must be investigated to determine if a fraud or

similar illegal act has occurred. Ministries should exercise discretion, based on the nature and relative size of the incident, to determine the extent of the work to be undertaken.

.22 Ministries must ensure responsibility for investigations is clear.

This is typically done by assigning responsibility to an individual or an oversight committee. Investigations must be objective, regardless of the relationship with a third party or the position, work record or length of service of an employee.

.23 All participants in investigations are to keep the details confidential. Correspondence, reports and other documents related to suspected or actual cases of fraud are to be treated as confidential and kept in secure confidential files. Any issues related to confidentiality should be discussed with ministry legal advisors.

.24 A record of the investigation should be maintained, including details of pertinent telephone conversations, meetings and interviews, as well as working papers and results of audits and similar reviews.

.25 Where a preliminary investigation fails to substantiate that a

fraud or similar illegal act has taken place, the conclusion




should be documented and the permanent head or delegate should ensure it is communicated to the parties involved in the investigation (e.g., internal auditors, human resources, etc.). No further action is required.

.26 Where a preliminary investigation determines that there are reasonable grounds for an allegation, further work must be undertaken. Where an employee is involved, it may also be appropriate to consider suspending the employee against whom an allegation has been made. This may be with or without pay depending on the circumstances, and should only be done after consultation with appropriate human resources personnel.

.27 Upon completion of the investigation, a written report should be prepared which includes information such as background (e.g., nature of incident and circumstances which permitted it, description and amount of any losses, etc.), a summary of the investigation (e.g., work performed, including audits, interviews, police involvement, etc.), the conclusion and recommended actions (e.g., discipline, prosecution, recoveries, changes to operating practices to mitigate risk, etc.). The content of this report will depend on the particular circumstances.

.28 The report should be provided to the permanent head or

delegate who will determine additional distribution. A copy of this report should be provided to the Provincial Comptroller if the investigation concludes that a fraud or similar illegal act has been committed.

.29 Ministries may establish a standard investigation and reporting process for third party incidents of a more frequent nature related to the ministry’s normal operations. Ministries are still expected to ensure appropriate controls are in place to mitigate the risk of these kinds of losses.

Discipline .30 Where employee fraud or similar illegal activity is confirmed,

disciplinary action, up to and including dismissal, shall be considered by management, in consultation with appropriate human resources personnel. Action should be taken promptly, as any undue delay may adversely affect the right to impose discipline.




Legal Action .31 The Government’s general policy is to take appropriate legal action in all cases of illegal conduct. Legal action should be taken only after consultation with and approval from the Ministry of Justice. Where an employee is involved, the timing of the legal action need not coincide with internal disciplinary action.

Recovery of Losses .32 If a fraud or similar illegal act has been committed, all reasonable steps, including legal action, should be taken to recover any losses incurred by the Government.

.33 Where an employee is involved, ministries should also pursue

recovery under the Government’s Fidelity Bond. See Section 4115 Fidelity Bond.

Prevention of Future .34 When incidents of fraud or similar illegal acts occur, the Incidents ministry is responsible for taking steps to help prevent a similar

occurrence in the future. These steps include, but are not limited to, improvement of controls, reinforcement of existing policies and procedures, employee training and more careful supervision.

Communications .35 Any communications related to an allegation or investigation should be sensitive to any police investigation, and be in compliance with the privacy provisions of The Freedom of Information and Protection of Privacy Act. Ministries should consult with their legal advisors where there are questions.

.36 Media inquires should be handled by ministry personnel as determined by the permanent head. Ministries should coordinate any external communications with Communications Counselling with Executive Council.

.37 Ministries are required to disclose illegal acts and certain fraud

information to the Provincial Auditor. Ministries should refer to their audit planning memorandum and consult with the Provincial Comptroller’s Office if they have questions.

.38 Ministries are responsible for communicating this policy to all

employees and ensuring a current copy is available for their reference.

http://www.qp.gov.sk.ca/documents/English/Statutes/Statutes/F22-01.pdf





References 4100 Other Risk Management Policies 4102 Employee Onus to Report Suspected Fraud or Similar Illegal

Acts 4105 Reporting Incidents of Fraud or Similar Illegal Acts 4110 Compensation for Loss Payments 4115 Fidelity Bond 4120 Employee Liability Protection 4125 Insurance 4210 Personal Service Contracts

Fraud Awareness (Government Training) Appendix F Summary of Delegations

The Collective Bargaining Agreement between The Government of Saskatchewan and Saskatchewan Government and General Employees’ Union The Union Management Agreement between The Government of Saskatchewan and The Canadian Union of Public Employees, Local 600-3 Saskatchewan Public Service Commission Human Resource Manual, PS 803 Corrective Discipline Policy, PS 816 Criminal Records Check Policy, PS 1103 Information Technology - Acceptable Usage The Freedom of Information and Protection of Privacy Act The Public Interest Disclosure Act The Public Interest Disclosure Regulations The Public Sevice Regulations, 1999, including Oath or Declaration of Office Website: Information Technology Office – Security https://taskroom.sp.saskatchewan.ca/Pages/IT-Security-Services.aspx

https://taskroom.sp.saskatchewan.ca/_layouts/15/WopiFrame.aspx?sourcedoc=/Documents/SGEU%20Collective%20Bargaining%20Agreement.pdf&action=default



https://taskroom.sp.saskatchewan.ca/_layouts/15/WopiFrame.aspx?sourcedoc=/Documents/CUPE%20Collective%20Bargaining%20Agreement.pdf&action=default




https://taskroom.sp.saskatchewan.ca/Pages/Section-803-Corrective-Discipline.aspx

https://taskroom.sp.saskatchewan.ca/Pages/Section-816-Criminal-Record-Checks.aspx

https://taskroom.sp.saskatchewan.ca/Pages/Section-816-Criminal-Record-Checks.aspx

https://taskroom.sp.saskatchewan.ca/Pages/Section-1100-Information-Technology.aspx#1103


http://www.publications.gov.sk.ca/redirect.cfm?p=32959&i=39914


http://www.qp.gov.sk.ca/documents/English/Regulations/Regulations/P38-1R1.pdf




https://taskroom.sp.saskatchewan.ca/Pages/IT-Security-Services.aspx


Part: Financial Management and Administration Number: 4102 Section: Treasury Board’s Risk Management Policies Date: 2010-01-25 Subsection: Other Risk Management Policies Page: 1 of 3 Policy: Employee Onus to Report Suspected Fraud or Similar Illegal Acts


Employee Onus to Report Suspected Fraud or Similar Illegal Acts

Objective The objective is to outline the expectations of employees in the reporting of suspected fraud or similar illegal acts.

Authority The Financial Administration Act, 1993, clauses 5(a) and subsection 10(2)

Applicability This policy applies to ministry employees appointed under The Public

Service Act, 1998, and individuals employed on personal service and fee-for-service contracts with ministries of the Government of Saskatchewan.

In this policy, fraud is defined as the use of deception with the intent

of obtaining an advantage, avoiding an obligation or causing a loss to another party. The term is used to describe such acts as theft, false representation, misappropriation, bribery and corruption. This policy does not apply to acts of negligence or poor performance by employees, which should be addressed through normal human resource management processes.

Treasury Board Policy .01 Any employee who has knowledge of a suspicious incident within a ministry of the Government of Saskatchewan, which may involve a fraud or similar illegal act, shall report it immediately. This includes incidents which involve an employee, a client, a supplier, a contractor or other third party.

.02 No employee who has acted in good faith shall be subject to any reprisal for reporting, or proposing to report, a suspected fraud or similar illegal act.

Provincial Comptroller Directives Employee .03 Employees with knowledge of a suspicious incident within Responsibilities the Government of Saskatchewan, which may involve a fraud

or similar illegal act, should contact their immediate supervisor. The supervisor will then contact the permanent head or delegate for the ministry. Where there is reason to believe an employee’s supervisor may be involved, the employee should contact directly the permanent head, their delegate or the Director of Human Resources (or equivalent) for the ministry.






.04 Employees should provide as much relevant, factual detail as possible in their reports but should not undertake their own investigation to collect evidence or information.

.05 Allegations made under this policy are serious. Employees are responsible for respecting the reputations of individuals. Any malicious unfounded reports will be reviewed and considered for appropriate discipline of the reporting employee.

.06 Employees reporting suspicious incidents under this policy should treat the matter as confidential and not discuss it with anyone other than their immediate supervisor, the permanent head (or their delegate) or the Director of Human Resources (or

equivalent) for the ministry. Ministry .07 The permanent head or delegate for the ministry shall Responsibilities determine the next step for every reported allegation of

wrongdoing. All allegations of fraud or similar illegal acts must be investigated. See Section 4101 Incidents of Suspected Fraud or Similar Illegal Acts. Also, see Section 4105 Reporting Incidents of Fraud or Similar Illegal Acts for specific reporting requirements.

.08 At the completion of an investigation, ministries may advise employees reporting suspicious incidents under this policy, that no wrong doing was found or that their report was acted upon. However, specific details should not be provided.

Confidentiality .09 Reasonable measures shall be taken to maintain confidentiality and to protect, to the extent possible, the identity of employees reporting suspected offenses under this policy. Ministries should consult with their legal advisors where disclosure is necessary to conduct an effective investigation, for disciplinary or legal proceedings, or where there are questions related to privacy or freedom of information requests.

Employee Protection .10 No employee who has acted in good faith shall be subject to any reprisal for reporting, or proposing to report, a suspected fraud or similar illegal act under this policy. Prompt action, including appropriate disciplinary action, will be taken in response to any harassment, discrimination or other retaliation.




.11 Protection from employer reprisal for individuals reporting unlawful conduct is provided in section 74 of The Labour Standards Act.

.12 Any employee who reasonably believes that he/she is being

subjected to retaliation by another employee, including their supervisor, as a result of reporting or proposing to report a suspected offense under this policy, should contact the permanent head (or their delegate), the Director of Human Resources (or equivalent) for the ministry or their union representative.

.13 Employee questions regarding this policy should be directed to the employee’s immediate supervisor or to the permanent head or delegate for the ministry.

.14 Ministries are responsible for communicating this policy to all

employees and ensuring a current copy is available for their reference.

References 4100 Other Risk Management Policies 4101 Incidents of Suspected Fraud or Similar Illegal Acts 4105 Reporting Incidents of Fraud or Similar Illegal Acts 4210 Personal Service Contracts

Fraud Awareness (Government Training)

The Collective Bargaining Agreement between The Government of Saskatchewan and Saskatchewan Government and General Employees’ Union The Union Management Agreement between The Government of Saskatchewan and The Canadian Union of Public Employees, Local 600-3

Saskatchewan Public Service Commission Human Resource Manual, PS 803 Corrective Discipline Policy

The Labour Standards Act The Freedom of Information and Protection of Privacy Act

The Public Sevice Regulations, 1999, including Oath or Declaration of Office

https://taskroom.sp.saskatchewan.ca/Documents/SGEU%20Collective%20Bargaining%20Agreement.pdf



https://taskroom.sp.saskatchewan.ca/Documents/CUPE%20Collective%20Bargaining%20Agreement.pdf




https://taskroom.sp.saskatchewan.ca/Pages/Public%20Service%20Commission/Service%20Pages/Section-803-Corrective-Discipline.aspx

https://taskroom.sp.saskatchewan.ca/Pages/Public%20Service%20Commission/Service%20Pages/Section-803-Corrective-Discipline.aspx



http://www.qp.gov.sk.ca/documents/Forms/P42-1R1-B.pdf

http://www.qp.gov.sk.ca/documents/Forms/P42-1R1-B.pdf


Part: Financial Management and Administration Number: 4105 Section: Treasury Board’s Risk Management Policies Date: 2018-05-31 Subsection: Other Risk Management Policies Page: 1 of 3 Policy: Reporting Incidents of Fraud or Similar Illegal Acts


Reporting Incidents of Fraud or Similar Illegal Acts

Objective The objective is to outline reporting requirements for incidents of fraud or similar illegal acts involving money and property administered by ministries and Treasury Board Crowns.

Authority The Financial Administration Act, 1993, clauses 5(a) and 5(d) and

subsection 10(2) Applicability This policy applies to ministries and Treasury Board Crowns (see

Appendix B Public Agencies). Definition In this policy, fraud is defined as the use of deception with the intent

of obtaining an advantage, avoiding an obligation or causing a loss to another party. The term is used to describe such acts as theft, false representation, misappropriation, falsification of documents, bribery and corruption.

Treasury Board Policy .01 Ministries and Treasury Board Crowns are to maintain

adequate systems and controls to prevent and detect fraud and similar illegal acts.

.02 Ministries and Treasury Board Crowns are to report incidents

of fraud and similar illegal acts to the proper authorities.

Provincial Comptroller .03 Ministries and Treasury Board Crowns are responsible for Directives investigating, reporting and taking follow-up action on

incidents of fraud or similar illegal acts. Ministries should refer to Section 4101 Incidents of Suspected Fraud or Similar Illegal Acts and Section 4102 Employee Onus to Report Suspected Fraud or Similar Illegal Acts.

Police Involvement .04 Except in situations involving criminal acts where it is clear

that the police should be notified, ministries and Treasury Board Crowns should consult with legal advisors to determine whether the police should be notified for any loss over $500 which may have resulted from fraud or similar illegal acts. Ministries and Treasury Board Crowns should consider contacting law enforcement authorities immediately if a police presence is a matter of urgency (such as incidents involving a theft or break-in) or where assistance is required to secure evidence.




Provincial Comptroller’s .05 Ministries and Treasury Board Crowns are to notify the Office Involvement Provincial Comptroller of all losses of money or property over

$500 that are due to fraud or similar illegal acts. This includes special purpose funds and trust funds they administer.

When reporting the incident, the following information should be provided:

• the nature of the incident, including when and how the

incident was detected and the time period over which the incident occurred;

• if employees were involved, the position and the location/branch of the employee and if any disciplinary action was taken;

• the amount of the loss; • preventative and detective controls that would have

reduced the risk of loss; • the action that management is taking to correct any

deficiencies in internal controls; • insurance claims/recoveries; and • the police involvement.

.06 Losses reported to the Provincial Comptroller should be the

actual or estimated direct costs attributable to the incident excluding any costs related to the investigation, reporting and follow-up. Property damage or loss should be valued at the estimated cost to restore or replace the property to a pre-incident condition. All losses should be reported gross of any recoveries.

.07 Incidents should be reported to the Provincial Comptroller

promptly as soon as ministries and Treasury Board Crowns are able to determine:

• an incident of fraud or similar illegal act has likely

occurred; and • the actual or reasonable estimate of the loss exceeds $500.

.08 Notification of incidents should be made directly to the

Provincial Comptroller in writing (memo, fax, or e-mail). Report to PAC .09 Losses of money and property over $500 that have been

reported by ministries and Treasury Board Crowns, and that are




due to fraud or similar illegal acts by employees, suppliers or contractors are reported by the Provincial Comptroller to the Standing Committee on Public Accounts (PAC). Information related to other incidents may also be reported to PAC where the Provincial Comptroller deems that it would be in the public interest to do so.

Recovery of Losses .10 If a fraud or similar illegal act has been committed, all

reasonable steps, including legal action, should be taken to recover any losses incurred by the Government. Ministries and Treasury Board Crowns should determine if insurance exists and if there is potential for recovery. If so, they should proceed with a claim. Where an employee is involved, ministries should refer to Section 4115 Fidelity Bond.

Prevention of .11 When incidents of fraud or similar illegal acts occur, ministries Future Incidents and Treasury Board Crowns are responsible for taking steps to

help prevent a similar occurrence in the future. These steps include, but are not limited to, improvement of controls, reinforcement of existing policies and procedures, employee training and more careful supervision.

References 3112 Petty Cash and Cash Register Float Losses 4100 Other Risk Management Policies

4101 Incidents of Suspected Fraud or Similar Illegal Acts 4102 Employee Onus to Report Suspected Fraud or Similar Illegal

Acts 4110 Compensation for Loss Payments 4115 Fidelity Bond 4120 Employee Liability Protection 4125 Insurance


Part: Financial Management and Administration Number: 4110 Section: Treasury Board’s Risk Management Policies Date: 2018-05-31 Subsection: Other Risk Management Policies Page: 1 of 3 Policy: Compensation for Loss Payments


Compensation for Loss Payments

Objective The objective is to outline the policy for providing compensation for loss payments.

Authority The Financial Administration Act, 1993, clause 5(a), subsection 10(2) Applicability This policy applies to ministries.

Treasury Board Policy .01 A Treasury Board Order is required for compensation for loss

payments not provided for in legislation or in accordance with the policy outlined in .02.

.02 Compensation for loss of personal property not otherwise

authorized may be approved by the permanent head in conjunction with their legal representative when the following criteria are met:

• reasonable compensation, not exceeding $1,000 for one

individual; • compensation is based on reasonable replacement cost

where supported by a receipt or other evidence that goods were replaced;

• if an employee, reimbursement is provided only where Workers’ Compensation Board reimbursement is not applicable;

• if an employee specifically required the item (of reasonable value) to perform their job, or the ministry specifically required the employee to place personal property at risk due to the nature of the employee’s duties; and

• if in-scope, conditions of employment are met. .03 Safekeeping of personal property is the employee’s

responsibility. Any items of a personal nature such as purses or radios kept in offices or at a worksite are kept at the employee’s risk.

Provincial Comptroller Directives Evaluating Requests .04 Determine if there is legislative authority for payment where

there is actual or implied responsibility of the ministry.




.05 Consult with the ministry solicitor where responsibility is unclear and obtain a legal opinion where there are substantial claims.

.06 Ministries analyze each request to ensure it is reasonable and

that reasonable care has been taken to protect against the loss. .07 Ministries determine whether the loss is covered by insurance.

Refer to Section 4125 Insurance and Section 4115 Fidelity Bond for more information.

.08 Where the loss relates to personal property, require individuals

to use their own insurance when possible and reasonable. Ministries may pay individuals for their deductible.

.09 Ministries request the assistance of the Ministry of Justice in

cases involving a legal claim against the ministry. .10 Ministries are to determine whether the loss is covered by

Workers’ Compensation Policy No. POL 11/2016, which provides that the Workers’ Compensation Board may, in addition to any other compensation, assume the expense of the replacement or repair of broken dentures, eyeglasses, artificial eyes or artificial limbs when breakage is caused by an accident in the course of the worker’s employment.

.11 Ensure the police investigate all cases of suspected theft before

making a compensation payment. .12 The safekeeping of personal property, including cash, is the

responsibility of the individual and losses will be considered for reimbursement only under exceptional circumstances (e.g., hold-up, prison riot).

Compensation Payment .13 Prepare a Compensation for Loss Statement if responsibility

for payments is specifically covered by legislative authority. The Compensation for Loss Statement, which may be in any form, is retained with the payment documentation and includes at a minimum the following:

• date loss occurred or was discovered; • nature of loss, including a list of items; • summary of the incident; • names of parties and witnesses involved;

http://www.wcbsask.com/about-wcb/policy/




• amount or value of loss; • authority for payment; • if there is an insurance claim; and • signature of the permanent head or delegate.

.14 Where a Treasury Board Order is required as per .01, the

permanent head requests, in writing, a Treasury Board Order that includes the steps taken to report and recover the loss, the vote and subvote to be charged as well as the information included on the Compensation for Loss Statement.

.15 The payee signs a waiver of further claim to losses, prior to

receiving compensation.

References 3112 Petty Cash and Cash Register Float Losses 4100 Other Risk Management Policies 4105 Reporting Incidents of Fraud or Similar Illegal Acts 4115 Fidelity Bond 4120 Employee Liability Protection 4125 Insurance


Part: Financial Management and Administration Number: 4115 Section: Treasury Board’s Risk Management Policies Date: 2012-08-27 Subsection: Other Risk Management Policies Page: 1 of 4 Policy: Fidelity Bond


Fidelity Bond

Objective The objective is to safeguard public money and protect the Government against losses caused by the fraud or dishonesty of any employee.

Authority The Financial Administration Act, 1993, clause 5(a), subsection 10(2) Applicability This policy applies to the entities listed in Schedule A of this section. Treasury Board Policy .01 The Government should have appropriate insurance to protect

it against losses caused by the fraud or dishonesty of any employee.

Provincial Comptroller .02 The Ministry of Finance annually purchases and maintains a Directives Fidelity Bond (Bond) to protect the Government against losses

caused by the fraud or dishonesty of any employee.

.03 The Bond covers all employees of ministries and the entities listed in Schedule A of this section.

.04 The general coverage for each position is a maximum of

$1,000,000 with a $100,000 deductible. .05 Losses as a result of employee fraud or dishonesty are covered

if an employee commits an act while the Bond is in effect. .06 The Bond is cancelled for an employee once it is discovered

that the employee has committed a fraudulent or dishonest act resulting in a loss.

.07 The Financial Services Branch, Ministry of Finance is responsible for:

• maintaining the Bond; and • identifying to the insurer:

• the number of employees; • the amount of coverage desired; and • any additions or deletions to ministries and other

government organizations.




.08 Risk Management Services, Ministry of Central Services, is responsible for:

• handling inquiries concerning coverage; • investigating all losses that may result in a claim; • liaising with the insurer, Ministry of Finance and the

affected ministry or government organization on all losses; and

• managing the disposition of all claims. .09 The Bond covers the loss of money, securities and other

property that:

• belongs to the Government; • the Government is legally liable for; or • is held by the Government in any capacity.

.10 The Executive Director/Director of Administration or other

designated official is to notify the Director of Risk Management Services, immediately upon the discovery of any loss or suspected loss that appears to likely be the result of a fraudulent or dishonest act of an employee.

.11 The Director of Risk Management Services or other designated

official is to notify the insurer as soon as practical after the discovery of any loss that may result in a claim against the Bond. Recovery can be claimed through the Bond even if no specific employee is identified but evidence is submitted which reasonably establishes that the loss was the result of employee fraud or dishonesty.

.12 Any restitution or recovery received by the insurer or the

Government is first applied to cover the Government’s uninsured losses in accordance with the Bond. Any excess funds will be applied to losses and expenses incurred by the insurer.

References 3112 Petty Cash and Cash Register Float Losses 4100 Other Risk Management Policies 4101 Incidents of Suspected Fraud or Similar Illegal Acts 4102 Onus to Report Suspected Fraud or Similar Illegal Acts 4105 Reporting Incidents of Fraud or Similar Illegal Acts 4110 Compensation for Loss Payments




4120 Employee Liability Protection 4125 Insurance

The Public Officials Security Act

http://www.qp.gov.sk.ca/documents/English/Statutes/Statutes/P41.pdf




Schedule A Ministries1 Other Organizations Apprenticeship and Trade Certification Commission Chief Electoral Officer Children’s Advocate Conflict of Interest Commissioner Enterprise Saskatchewan Global Transportation Hub Authority Information and Privacy Commissioner Innovation Saskatchewan Legislative Assembly Physician Recruitment Agency of Saskatchewan Prairie Agriculture Machinery Institute Provincial Auditor Provincial Ombudsman Public Guardian and Trustee for Saskatchewan Saskatchewan Archives Board Saskatchewan Financial Services Commission Saskatchewan Pension Plan Teachers’ Superannuation Commission * This list is subject to change. Contact the Financial Services Branch, Corporate Services Division, Ministry of Finance with respect to questions of applicability.

1 Includes the Public Employees Benefits Agency which is a branch of the Ministry of Finance


Part: Financial Management and Administration Number: 4120 Section: Treasury Board’s Risk Management Policies Date: 2012-08-27 Subsection: Other Risk Management Policies Page: 1 of 2 Policy: Employee Liability Protection


Employee Liability Protection

Objective The objective is to outline employee protection against personal liability incurred in the course of employment.


Treasury Board Policy .01 The Government will not hold employees responsible for loss

resulting from an honest mistake, an error of judgment, or inadvertence in carrying out the duties of their office.

.02 The Government will provide employees with such further or

other protection as it deems advisable in the circumstances whenever employees are sued in their personal capacity for actions taken in the course of their employment, provided the employees have acted in good faith and honestly believed that their action was within the scope of their authority or otherwise in the public interest.

.03 Additional protection to special groups within the public

service will be authorized only in extraordinary circumstances. The Director, Risk Management Services, Ministry of Central Services, is responsible for deciding government policy on all insurance matters.

Provincial Comptroller .04 If additional insurance coverage is required, contact the Directives Director, Risk Management Services, in accordance with

Section 4125 Insurance. .05 Coverage given to special groups should be such as to protect

them against judgments levied against similar groups throughout Canada or in line with coverage given to similar groups within the Government.

.06 Where an employee is being sued, the permanent head reviews

the actions of the employee to establish that the employee was acting in good faith within the scope of that individual’s employment responsibilities. Ministries should contact the Ministry of Justice regarding further advice.


Part: Financial Management and Administration Number: 4120 Section: Treasury Board’s Risk Management Policies Date: 2012-08-27 Subsection: Other Risk Management Policies Page: 2 of 2 Policy: Employee Liability Protection


References 3112 Petty Cash and Cash Register Float Losses 4100 Other Risk Management Policies 4105 Reporting Incidents of Fraud or Similar Illegal Acts 4110 Compensation for Loss Payments 4115 Fidelity Bond 4125 Insurance


Part: Financial Management and Administration Number: 4125 Section: Treasury Board’s Risk Management Policies Date: 2015-10-29 Subsection: Other Risk Management Policies Page: 1 of 2 Policy: Insurance


Insurance

Objective The objective is to provide for the purchase of insurance to protect the Government from losses.


Treasury Board Policy .01 Ministries are responsible for assessing their insurance

requirements. .02 Authorization of insurance purchases is required from the

Director, Risk Management Services, Ministry of Central Services.

Provincial Comptroller .03 Generally, the Government self-insures. Where ministries Directives have determined a need for additional insurance, they are to

contact the Director, Risk Management Services for approval of insurance purchases.

Medical Insurance .04 All in-scope (SGEU and CUPE, Local No. 600-3) and out-of-

scope employees have out-of-country medical insurance coverage under their respective Extended Health Care Plans. The Government will not pay for additional travel medical care insurance coverage for employees covered under the Extended Health Care Plans.

Enquiries should be directed to the Director, Risk Management Services concerning medical insurance coverage for individuals not covered by the Extended Health Care Plan.

Unscheduled .05 The Public Employees Benefits Agency (PEBA) administers Air Flight Insurance the Government’s self-insured Unscheduled Aircraft Plan.

Approval of the Lieutenant Governor is required to pay claims. Address enquiries to the Director, Benefit Programs, PEBA.

Scheduled .06 PEBA administers the Government’s group life insurance Air Flight Insurance policy for employees traveling by air on scheduled aircraft.

Coverage is provided when a board member, commission member or full time employee is riding solely as a ticketed passenger in, or boarding or alighting from, a certified multi-engine aircraft or passenger aircraft provided by a regularly


Part: Financial Management and Administration Number: 4125 Section: Treasury Board’s Risk Management Policies Date: 2015-10-29 Subsection: Other Risk Management Policies Page: 2 of 2 Policy: Insurance


scheduled airline on any regularly scheduled trip operated between licensed airports (e.g., Air Canada, West Jet, Athabasca Airlines, etc). Address enquiries to the Director, Benefit Programs, PEBA.

Purchase Card, Travel .07 Travel insurance benefits are provided by the purchase Card and Air Billing Account card bank to the cardholder for the use of purchase cards and Insurance travel cards. For air billing accounts, the purchase card bank

provides travel insurance benefits to all travelers with airfare charged to the account. For further information, refer to the Purchase Card Program intranet site –Travel Insurance

Life Insurance or .08 Reimbursements for life insurance or trip cancellation Trip Cancellation insurance are not permitted. Refer to Section 3136 Travel

Expense Statements.

CVA Vehicle .09 The Ministry of Central Services carries standard license Insurance plate insurance and additional public liability insurance on

CVA vehicles.

Property and Tenants’ .10 The Ministry of Central Services provides the insurance on Legal Liability Insurance its tenants’ assets and its tenants’ legal liability insurance. Insurance Considerations .11 Where there is a risk of substantial loss to the Government of

Saskatchewan due to contractor error or default, ministries are responsible for assessing the need for the contractor to carry a form of insurance (e.g., liability insurance, an indemnity bond or a payment bond).

References 3112 Petty Cash and Cash Register Float Losses 3134 Travel Cards 3136 Travel Expense Statements 3154 Purchase Cards 4100 Other Risk Management Policies 4105 Reporting Incidents of Fraud or Similar Illegal Acts 4110 Compensation for Loss Payments 4115 Fidelity Bond 4120 Employee Liability Protection

https://fin.sp.gos.ca/pcard/Shared%20Documents/Forms/AllItems.aspx?RootFolder=%2Fpcard%2FShared%20Documents%2FTravel%20Insurance&FolderCTID=0x012000938FBFB10E462444B02ACF77962AA006&View=%7B97198B8E-7678-46CC-B2D6-BBED20FB027B%7D


Part: Financial Management and Administration Number: 4130 Section: Treasury Board’s General Management Policies Date: 2014-01-24 Subsection: Other Risk Management Policies Page: 1 of 9 Policy Internal Audit Guideline


Internal Audit Guideline

Objective The objective is to outline direction for ministries concerning the establishment and operation of a ministry-wide internal audit function (Internal Audit).


Background A ministry-wide internal audit function (Internal Audit) is an

independent, objective assurance and consulting activity designed to add value and improve the operations of a ministry. It can help a ministry accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. A ministry-wide internal audit function should be distinguished from other audit functions that may be undertaken by a ministry that are not subject to this policy. For example, an audit/assurance function that exists primarily to provide quality assurance over the revenue or expenses associated with a particular program does not mean the ministry has established a ministry-wide internal audit function.

Provincial Comptroller .01 Ministries are responsible for establishing and maintaining Guideline adequate systems and controls to deliver their programs and

services. .02 To assist them in meeting this responsibility, ministries should

consider the benefits of a ministry-wide internal audit function. .03 Ministries that establish and operate a ministry-wide internal

audit function should do so in accordance with Provincial Comptroller directives.

Provincial Comptroller .04 The Financial Administration Act, 1993, charges the Provincial Responsibilities Comptroller with oversight responsibilities for the receipt,

recording and proper disposition of public money, the control of disbursements from the General Revenue Fund and ensuring compliance with Treasury Board orders and directives.




.05 The Provincial Comptroller accomplishes these responsibilities, in part, through audits, system reviews and other work undertaken by his Office. These activities are distinct from work performed by all audit/assurance functions of ministries.

.06 The Provincial Comptroller supports ministries in the

establishment and operation of internal audit functions through: • development of Government internal audit guidelines and

protocol; and, • coordinating various matters to further the advancement of

internal audit in Government including: • education/sharing of audit methodologies, plans, and

programs; and, • monitoring/sharing trends and developments in

internal audit practices, standards, etc. Ministry .07 Ministries are responsible for establishing and maintaining Responsibilities adequate systems and controls to ensure:

• effective and efficient programs and services; • reliable and timely financial and operational information; • safeguarding of public money, property and information;

and, • compliance with laws, regulations, and policies.

.08 Ministries should monitor, assess and update their systems and

controls to ensure they are current and operating as intended. The use of internal audit functions can assist ministries with this responsibility.

.09 Ministries are responsible for staffing and resourcing internal

audit functions and ensuring their structure and activities comply with government policies and directives, particularly the Financial Administration Manual.

Accountability .10 Internal Audit should report functionally to an Audit

Committee for guidance and support. For day-to-day administrative purposes, such as the approval of timesheets, expense claims, and space and equipment requirements, Internal Audit may report to a member of the ministry’s senior management.




While an Audit Committee is preferred, Internal Audit may report functionally to the Permanent Head or another member of the ministry’s senior management designated by the Permanent Head.

Audit Charter .11 Internal Audit should have an internal audit charter that

includes the following: introduction, purpose and authority, objectivity and accountability, responsibilities and duties, reporting, relationship with external auditors and standards of practice. See Schedule A. This charter should be reviewed with and approved by the Audit Committee or the top designated official.

Standards .12 Internal Audit staff should be guided by the Standards and

Guidance of the International Professional Practices Framework (IPPF) issued by the Institute of Internal Auditors, except where superseded by Treasury Board Policy and directives.

Independence/Objectivity .13 Internal Audit should operate independently within the

ministry. Internal Audit should not be subject to undue influence by ministry staff concerning its scope, work methods and recommendations.

.14 Internal Audit should not:

• initiate or approve accounting transactions external to the operation of the internal audit function;

• be responsible for any day-to-day operations of the ministry;

• develop or implement new financial policies where assurance services are provided; or,

• develop or implement new information technology systems.

Audit Committee/ .15 If there is an Audit Committee, it should consist of three to five Top Organization Official individuals and ministries should consider having at least one

member that is independent of the ministry. At least one member should have significant knowledge and expertise in relevant financial areas such as accounting, business processes and internal controls.

.16 The Audit Committee should meet at least twice per year.




.17 The role of the Audit Committee or top organization official should include:

• approving the audit charter and periodic review of it for

revision; • approving the annual audit plan; • reviewing the performance of Internal Audit; • reviewing management letters from the Provincial Auditor

and appointed auditors, any recommendations and the responses or actions taken or proposed by management to address concerns; and,

• monitoring external and internal environments for matters affecting the strategic direction or plans of Internal Audit.

.18 The Audit Committee or top organization official should

formally document and approve its role and operating protocol in an audit committee charter which includes: mandate, membership, meetings, responsibilities and duties, and reporting. See Schedule B.

Authority .19 The Audit Committee or top organization official should

convey that reports of Internal Audit are to receive serious consideration by ministry management and recommendations are expected to be acted on in a timely manner.

Scope .20 Internal Audit should consider all programs and activities of a

ministry. Areas subject to internal audit should be selected based on financial significance and risk and these should be documented in the audit charter.

Annual Audit Plan .21 Internal Audit, in consultation with the ministry’s senior

management, should present an annual audit plan to the Audit Committee or top organization official for approval. The plan should be risk-based and consider the priorities and plans of the ministry as well as any issues or areas recommended by the Provincial Comptroller.

.22 Where practical, Internal Audit should coordinate its work

plans with the Provincial Auditor, appointed auditors and Provincial Comptroller’s Office to help ensure adequate assurance coverage for the ministry and to reduce duplication of effort. To accomplish this, protocols should be established concerning sharing of plans, working papers and reports.




Access .23 Internal Audit should have access at all reasonable times to all ministry documents, accounts, property, records, correspondence and other data necessary to perform its work.

Nature of Work .24 Internal Audit should focus on providing assurance and

consulting services for the ministry’s internal controls, risk management system and processes, and governance practices.

.25 Internal Audit should give priority to basic audit coverage for

the ministry by providing assurance that systems and controls: • produce timely and reliable financial information; • safeguard public assets; and, • result in compliance with applicable laws and policies.

.26 Internal Audit may provide assurance and/or advice

concerning:

• the achievement of programs, plans and objectives; • the identification and management of risks; • the efficient and economical use of public resources; • governance practices (e.g., compliance with the

Government’s fraud policy, code of conduct, etc.); • risks and controls related to new or revised programs and

systems and specialized areas such as information technology; and,

• other services approved by the Audit Committee or top organization official.

.27 Internal Audit may undertake special investigations (e.g.,

incidents of fraud, non-compliance with policies or laws, etc.).

Reports .28 Internal Audit should issue reports detailing audit work performed, the results of that work, recommendations and any actions that management has proposed to address any concerns identified.

.29 The reports should be issued as drafts to obtain management’s

agreement with the findings and responses. Final reports should be sent to management in a timely fashion after the audit is complete and a copy made available to the Audit Committee or top organization official.




.30 Follow up reports should be issued outlining management’s progress on addressing issues that have been raised in previous reports.

Competencies .31 Internal Audit staff should possess the knowledge, skills and

other competencies needed to perform their individual responsibilities.

.32 Internal Audit should have written job descriptions for audit

staff identifying required qualifications and competencies. .33 Ministries should recruit individuals to lead Internal Audit who

possess a combination of strong management, leadership and technical auditing and accounting skills.

.34 Ministries may staff Internal Audit through external resources

or through a shared services arrangement with another ministry.

Professional .35 Internal Audit staff should be provided with ongoing Development professional development opportunities to assist them in

carrying out their work. Areas for training should be based on an assessment of individual needs as well as specialized skills and knowledge required to support Internal Audit’s mandate (e.g., information technology courses).

Periodic .36 A periodic assessment of Internal Audit’s role and performance Assessment should be conducted. The scope and terms of the assessment

should be approved by the Audit Committee or top organization official and should focus on whether Internal Audit is meeting its objectives.

Reference Website Institute of Internal Auditors http://www.theiia.org

http://www.theiia.org/




Schedule A

Ministry of _________ Internal Audit Charter 1. Introduction

The introduction briefly describes the purpose of the charter, the effective date and when it should be reviewed again. This charter provides the framework for the conduct of the internal audit function in the Ministry of …. This charter has been approved by the Audit Committee or top organization official and is effective ….

2. Mission Statement The mission statement provides a high-level overview of the purpose of the internal audit function. Reference should be made to the authority under which the internal audit function is established. The mission of the internal audit function is to provide risk-based assurance and advisory services that add value to the Ministry of ….

3. Audit Committee/Top Organization Official

Describe the relationship between the internal audit function the Audit Committee or the top organization official (e.g. Annual plans, multi-year plans).

4. Independence/Objectivity and Accountability Describes the reporting relationship of the internal audit function to the Audit Committee (or the Permanent Head or senior official designated by the Permanent Head) and any day-to-day reporting to Ministry management. The internal audit function must maintain independence from the operations of the Ministry while at the same time recognizing its reporting relationship. The internal audit function should avoid any real or perceived bias or conflict of interest.

5. Responsibilities and Duties A more detailed description of the respective roles, responsibilities and duties of the internal audit function and the Audit Committee or the top organization official should be defined. Define the programs, activities, systems and entities that are subject to the internal audit function. The access to people and records should be described here as well.




6. Reporting A description of the protocol for reporting audit findings. Issuance of draft reports to management and finalization of final reports in a timely manner. Integrating management action plans and subsequent monitoring into the reports. The expectation of the internal audit function reporting its performance against the annual plan.

7. Liaison with External Auditors A description of the relationship with external auditors. Coordinating work plans with the external auditors to help ensure adequate assurance coverage for the ministry and to reduce duplication of effort. External auditors may rely on work performed by Internal Audit.

8. Standards of Practice The standards that will be followed when conducting internal audit engagements. Staff of internal audit functions should be guided by the Standards and Guidance in the International Professional Practices Framework (IPPF) issued by the Institute of Internal Auditors, except where superceded by Treasury Board Policy and directives.




Schedule B

Ministry of __________ Internal Audit Committee Charter /The Role of the Top Organization Official 1. Mission Statement/Mandate

The mission statement mandate provides a high-level overview of what the internal audit function will do. The Audit Committee or official is responsible for overseeing the internal audit function for the Ministry.

2. Committee Membership/Position

Describes the composition of the committee (how many, who, term of service, etc.) or the official’s position.

3. Committee Meetings/Meetings Describes the frequency of meetings, and for the committee what constitutes a quorum, the expectations relating to preparation for and attendance of meetings, when/if non-members may attend, requirement of minutes to be taken, etc.

4. Responsibilities and Duties A more detailed description of the key responsibilities and duties of the committee or official relating to the Internal Audit Function, Risk Management, Controls and Reporting and Relationship with External Auditors.

5. Reporting

Describe reporting requirements to appropriate authority.


Part: Financial Management and Administration Number: 4200 Section: Treasury Board’s General Management Policies Date: 2015-06-08 Subsection: Personal Services Page: 1 of 2


Personal Services

Definition Personal Services includes salaries, wages, honorariums and other compensation paid to those who have provided personal services to the Government.

Background The Public Service Act, 1998 applies to the public service of

Saskatchewan. The public service is comprised of two divisions – classified and unclassified. The classified division comprises all positions, other than those in the unclassified division. The unclassified division comprises permanent heads, the Clerk of the Executive Council, members of boards or commissions and those positions designated by the Lieutenant Governor in Council as those to be placed in the unclassified division. The Public Service Regulations, 1999 applies to employees in the classified division, except employees who are within the scope of a collective agreement respecting matters governed by that agreement. The Ministerial Assistant Employment Regulations, 1993 pursuant to The Public Service Act, 1998 apply to ministerial assistants. The Executive Government Administration Act applies to the President of the Executive Council and ministers. The Legislative Assembly Act, 2007 applies to Members of the Legislative Assembly and employees of the Legislative Assembly Office. The Justices of the Peace Act, 1988 and The Justices of the Peace Regulations, 1989 apply to the judiciary.

Authority The Financial Administration Act, 1993 (FAA) allows Treasury Board to make orders and issue directives with respect to its duties under section 4 of the FAA (e.g., relating to the finances, the administrative policy and management practices, and the accounting policies and practices of the Government) (clause 5(a)). The FAA also allows Treasury Board to designate a public agency that is to be subject to its orders and directives (clause 5(d)). The FAA allows the Provincial Comptroller to issue directives to ministries and public agencies detailing the manner in which Treasury Board orders and directives are to be complied with (subsection 10(2)).


Part: Financial Management and Administration Number: 4200 Section: Treasury Board’s General Management Policies Date: 2015-06-08 Subsection: Personal Services Page: 2 of 2


Treasury Board Policies Treasury Board has approved the following policies related to personal services:

• Section 3005 Refunds to Vote • Section 4205 Secondments; • Section 4210 Personal Service Contracts; and • Section 4215 Ministerial Assistants’ Salaries and Other Related

Expenses.

Applicability These policies apply to ministries. Some policies have a broader applicability as specified in the policy.


Part: Financial Management and Administration Number: 4205 Section: Treasury Board’s General Management Policies Date: 2010-04-19 Subsection: Personal Services Page: 1 of 2 Policy: Secondments


Secondments

Objective The objective is to ensure that material salary expenses relating to seconded employees are expenses of the organization receiving the benefit of the employee’s services.



Appendix B Public Agencies). This includes the funds they administer, except for trust and pension funds.

Definition “Secondment” is defined as “the detachment of a person from their

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

Treasury Board Policy .01 For a secondment of greater than two months, the organization receiving the benefit, in terms of employee services, is responsible for paying the employee’s salary.

.02 For a secondment of up to two months in duration, either the

home or receiving organization may pay the employee’s salary.

Provincial Comptroller .03 A job assignment or secondment requires a written letter of Directives agreement. See the Saskatchewan Public Service Commission

Human Resource Manual, PS 414-8 for related requirements, and for additional administration details regarding secondments.

.04 Salary overhead costs (i.e., government’s share of employee

benefits) are paid centrally by the Ministry of Finance; therefore, reimbursements of these costs are not required if the secondment is with another ministry.

.05 If the secondment is with an organization other than a ministry,

ministries are required to ensure that the terms and conditions of the agreement include the recovery of employee benefits (e.g., EI, CPP).

.06 For information regarding the calculation of employee benefits

and the approval to net salary reimbursements against the salary costs for seconded employees, refer to Section 3005 Refunds to Vote. See Appendix H Central System Processing for details relating to recording these salaries.

https://taskroom.sp.saskatchewan.ca/Pages/Section-400-Staffing.aspx



Part: Financial Management and Administration Number: 4205 Section: Treasury Board’s General Management Policies Date: 2010-04-19 Subsection: Personal Services Page: 2 of 2 Policy: Secondments


References 3005 Refunds to Vote 4210 Personal Service Contracts Appendix H Central System Processing

Saskatchewan Public Service Commission Human Resource Manual, PS 414-8




Part: Financial Management and Administration Number: 4210 Section: Treasury Board’s General Management Policies Date: 2012-08-27 Subsection: Personal Services Page: 1 of 2 Policy: Personal Service Contracts


Personal Service Contracts

Objective The objective is to outline the policy for providing benefits pursuant to personal service contracts.

Authority The Financial Administration Act, 1993, clause 5(a) and subsection

10(2)

Applicability This policy applies to ministries. Definition A personal service contract is a contract that creates an

employer/employee relationship.

Treasury Board Policy .01 Contracts that provide for benefits in addition to a fee shall contain CPP and EI premiums, and vacation pay (as provided for in The Public Service Regulations, 1999).

.02 Other benefits (e.g., disability, dental, group life, extended

health, Public Employees Pension Plan, SDO’s, sick leave) normally available to out-of-scope employees whose appointment is subject to The Public Service Act, 1998 shall be made available where an employer/employee relationship clearly exists.

Provincial Comptroller .03 Use of personal service contracts is generally discouraged Directives within executive government.

.04 It can be difficult to determine if a contract creates an

employer/employee relationship. Managers should contact their human resource branch if there is a question about the kind of contract being entered into. Specific contracts can be referred to the Civil Law Division, Ministry of Justice for a legal opinion.

.05 If a personal service contract is initiated, the contract should

take the form of a memorandum/agreement of understanding or a formal written contract. See Section 4510 Contracts for Services for guidelines on contract formation. Input from the Civil Law Division, Ministry of Justice is recommended for personal service contracts due to the potential for legal implications.


Part: Financial Management and Administration Number: 4210 Section: Treasury Board’s General Management Policies Date: 2012-08-27 Subsection: Personal Services Page: 2 of 2 Policy: Personal Service Contracts


.06 Direct any questions regarding the scope or inclusion of benefits to the ministry’s HR Client Service Team at the Public Service Commission.

.07 Labour standards apply to personal service contracts for non-

bargaining unit work, including overtime provisions. The employer is also required to make deductions for income tax, CPP and EI on payments to the individual.

.08 Payments related to personal service contracts are processed on

the Government’s central payroll system. See Section 3120 Payroll Payments for payroll details.

.09 Contracts are provided to the Office of Executive Council in

accordance with The Crown Employment Contracts Act (e.g., within 14 days of the contract) and following the procedures established by the Office of Executive Council.

References 3005 Refunds to Vote 3120 Payroll Payments 4205 Secondments 4510 Contracts for Services

Appendix H Central System Processing

The Crown Employment Contracts Act The Public Service Act, 1998

The Public Service Regulations, 1999

http://www.qp.gov.sk.ca/documents/English/Statutes/Statutes/C50-11.pdf




Part: Financial Management and Administration Number: 4215 Section: Treasury Board’s General Management Policies Date: 2011-03-15 Subsection: Personal Services Page: 1 of 3 Policy: Ministerial Assistants’ Salaries and Other Related Expenses


Ministerial Assistants’ Salaries and Other Related Expenses

Objective The objective is to ensure that material salary expenses and related office costs for ministerial assistants are expenses of the organization receiving the benefit of a ministerial assistant’s services.


subsection 10(2) Applicability The policy applies to ministries and public agencies (see

Appendix B Public Agencies). It also applies to the Crown Investments Corporation of Saskatchewan and its subsidiaries.

Treasury Board Policy .01 Ministries are to budget for the salary and related office costs of ministerial assistants.

.02 Where a ministerial assistant provides services outside the

ministry, the Crown corporation or other agency that receives the benefit of a ministerial assistant’s services is to reimburse the ministry for related costs. The reimbursement is to be returned to the ministry’s appropriation as a refund to vote.

.03 Agreement of the terms of the reimbursement is required, in

writing, by the deputy minister of the ministry and the head of the Crown corporation or agency involved.

.04 Ministries are to invoice the Crown corporation or agency for

ministerial assistant costs. .05 Approval of the Secretary of Treasury Board is required for the

hiring of all ministerial assistants who are not employed by a ministry. The Secretary of Treasury Board may prescribe disclosure requirements for ministerial assistants employed outside ministries.

Provincial Comptroller .06 In situations where it is known in advance that ministerial Directives assistants’ services are required by a Crown corporation or

agency, the written agreement for reimbursements pursuant to this policy should include such items as:

• name of ministerial assistant; • salary expenses to be reimbursed;




• benefits portion of salary expenses to be reimbursed; • frequency of billing; • office costs directly related to the services (e.g., telephone,

computer); and • travel costs.

.07 In situations where it is not known for certain whether the

services of a ministerial assistant will be utilized by a Crown corporation or agency, a general agreement is required. The agreement shall state that the Crown corporation or agency will reimburse the ministry for material salary costs of the ministerial assistant and related travel and office costs associated with the services provided by the ministerial assistant to the Crown corporation or agency.

Budgeting .08 Ministries are to budget for reimbursements that are expected

pursuant to this policy as “savings due to vacancies.” Billing .09 Ministries are to submit an itemized invoice to the Crown

corporation or agency, which should include the name of the ministerial assistant and details of salary costs, travel costs, and other office costs, such as telephone and computer.

.10 Ministries must bill for the benefits portion of salary

(e.g., EI, CPP) that is paid centrally by the Ministry of Finance. This reimbursement is deposited to casual revenue in the General Revenue Fund.

.11 Ministries are to bill every quarter where it is feasible

(i.e., at March 31, June 30, September 1 and December 31). Less frequent billing may be more appropriate where services provided by a ministerial assistant to a Crown corporation or other public agency are intermittent.

.12 Only material costs should be included. Any costs for services

of approximately 10 working days or less, over a three-month period, should not be billed.

.13 For information regarding the calculation of salary benefits and

the approval to net reimbursements against the costs for ministerial assistants, refer to Treasury Board’s Refund to Vote policy in Section 3005 Refunds to Vote.




Accounting and Public .14 Ministries that share ministerial assistants with Crown Reporting Requirements corporations or other agencies are to report the full cost of the

ministerial assistants’ salary. .15 Ministries that share ministerial assistants with other ministries

are to report their portion of the ministerial assistants’ salary. .16 Ministries are responsible for providing information relating to

reimbursements for the Public Accounts. .17 Refer to Appendix H Central System Processing for processing

details with respect to refunds from agencies outside of executive government and interministerial allocations of costs.

References 3005 Refunds to Vote 4400 Travel and Business Expenses

Appendix H Central System Processing The Ministerial Assistant Employment Regulations, 1993

http://www.qp.gov.sk.ca/documents/English/Regulations/Regulations/P42R2.pdf


Part: Financial Management and Administration Number: 4300 Section: Treasury Board’s General Management Policies Date: 2010-04-19 Subsection: Allowances, Benefits and Other Employee-related Page: 1 of 2 Expenses


Allowances, Benefits and Other Employee-related Expenses

Definition Allowances, Benefits and Other Employee-related Expenses include expenses that relate to those that provide personal services, other than travel and business expenses.

Background The Public Service Regulations, 1999 provide authority for:

• the chairperson of the Public Service Commission to approve a

special allowance in consideration of any special circumstance that may arise affecting the employee in the course of the employee’s duties;

• the Public Service Commission to govern policies for education leave assistance and allowances (see Section 3182 Education Expenses for payment details); and

• the payment of professional fees of those employees in the public service, who are required either by an Act or by a ministry to be a member of a professional association (see Section 3180 Association Dues and Professional Fees for payment details).

For the General Revenue Fund, payments related to pensions and certain benefits (e.g., disability, dental, group life) are made by the Ministry of Finance.


Treasury Board Policies Treasury Board has approved the following employee-related policies: • Section 4305 Vehicle Policy for Senior Officials; • Section 4310 Relocation Expenses; • Section 4315 Long Service Recognition;


Part: Financial Management and Administration Number: 4300 Section: Treasury Board’s General Management Policies Date: 2010-04-19 Subsection: Allowances, Benefits and Other Employee-related Page: 2 of 2 Expenses


• Section 4320 Retirement Expenses; and • Section 4325 Superior Performance Recognition.



Part: Financial Management and Administration Number: 4305 Section: Treasury Board’s General Management Policies Date: 2016-05-27 Subsection: Allowances, Benefits and Other Employee-related Page: 1 of 3 Expenses Policy: Vehicle Policy for Senior Officials


Vehicle Policy for Senior Officials

Objective The objective is to provide guidelines for the compensation of senior officials for the operating costs of a leased or privately owned vehicle used on government business.


Treasury Board Policy .01 Compensation for senior officials for the operating costs of a

leased or privately owned vehicle used on government business is as follows:

GROUP 1 – Deputy Ministers and equivalents are entitled to a

monthly allowance of $350 or a leased Central Vehicle Agency (CVA) vehicle.

GROUP 2 – Associate and Assistant Deputy Ministers and

equivalents are entitled to a monthly allowance of $175. (Individuals receiving, as of December 31, 1997, a monthly allowance of $100 in accordance with the previous policy but who no longer hold a Group 2 position, will continue to receive this allowance for as long as they remain in the position they were in as at December 31, 1997.)

GROUP 3 – Executive Directors are eligible for a monthly

allowance of $75. .02 The approval of compensation for senior officials in Groups 1

and 2 is determined by the Deputy Minister to the Premier. .03 The approval of compensation for senior officials in Group 3 will

only be considered upon receipt of a recommendation from the permanent head to the Deputy Minister to the Premier.

.04 All individuals receiving a monthly allowance are ineligible for

personal reimbursement for any mileage expenses; they may utilize a CVA vehicle or a rental vehicle through the Daily Rental Program (DRP) for out-of-town business travel if they desire. An individual receiving a monthly allowance that is unable to make use of a CVA vehicle or a rental vehicle




through the DRP for out-of-town business travel may receive personal reimbursement of mileage expenses if prior approval is received at the requisite level. Group 1 requires approval by the Deputy Minister to the Premier or delegate. Groups 2 and 3 require approval by their Deputy Minister with no delegation.

Provincial Comptroller .05 Approval for personal reimbursement of mileage expenses as Directives outlined under .04 should be requested only in exceptional

situations where compelling circumstances warrant a departure from government policy.

Car Allowances .06 Ministries are responsible for setting up the car allowance on the Government’s central payroll system. The allowance will be included in the employee’s monthly salary cheque and reported on the employee’s monthly cheque/advice stub.

.07 Car allowance payments are taxable income. Tax will be

deducted automatically at source. Employees who incur business expenses for the usage of personal vehicles on government business can apply to Canada Revenue Agency (CRA) for a tax deduction waiver. When making an application, employees should substantiate the request by indicating the amount of business expenses claimed on the prior year’s income tax return (providing the level of usage has not changed) or by providing an estimate of the number of annual work-related kilometres and the estimated expense with respect to those kilometres.

.08 The taxable car allowances are accumulated and reported on

the employee’s T-4.

Assigned CVA Vehicles .09 The Financial Systems Branch, Provincial Comptroller’s Division, Ministry of Finance is responsible for calculating the value of the employee’s taxable benefit (standby charge and operating cost) for the assigned vehicle provided by CVA. This benefit is calculated in accordance with instructions provided by CRA.

.10 At the end of the calendar year, the CVA provides a vehicle

usage report to the Ministry of Finance. Finance prepares vehicle information for each senior official who has been assigned a vehicle. The forms are forwarded to Executive




Council for distribution to the senior officials. The senior officials declare their personal kilometres driven during the calendar year and return the forms to Executive Council. Executive Council then sends the forms to Finance for the calculation of the operating taxable benefit and reduced standby charge, if applicable.

.11 Taxable benefits are accumulated and reported on the

employee’s T4. .12 For more information, refer to the interpretation bulletins on

standby charges available from CRA.

Reference Website Income Tax Information: Canada Revenue Agency http://www.cra-arc.gc.ca/menu-e.html

http://www.cra-arc.gc.ca/menu-e.html


Part: Financial Management and Administration Number: 4310 Section: Treasury Board’s General Management Policies Date: 2015-10-29 Subsection: Allowances, Benefits and Other Employee-related Page: 1 of 3 Expenses Policy: Relocation Expenses


Relocation Expenses

Objective The objective is to outline the policy and procedures for the payment of relocation expenses.

Authority The Financial Administration Act, 1993, clause 5(a), subsection 10(2) Applicability This policy applies to ministries. Background The Public Service Regulations, 1999, section 87 states:

“The permanent head supervising an employee may allow the employee a relocation allowance in accordance with commission policy.”

Treasury Board Policy .01 All relocation expenses shall be paid in accordance with the rates and terms established by the Public Service Commission (PSC) and in a manner prescribed by the Provincial Comptroller.

Provincial Comptroller .02 Refer to the following sections of the Saskatchewan Public Directives Service Commission Human Resource Manual for PSC’s rates

and terms:

• PS 706 Relocation Expenses; • PS 706 Appendix A Return Service Commitment; and • PS 706 Appendix B Relocation Housing Subsidy.

Relocation Expenses .03 In accordance with PS 706:

• Government of Saskatchewan rates, plus specified

allowances for spouse and/or dependents, apply as maximums.

• Receipts must be submitted within one year in order to be eligible for reimbursement (no receipts required for meals). The permanent head may approve an extension in unusual circumstances.

Accountable Advance .04 An accountable advance may be granted upon the request of

the employee/appointee. Refer to Section 3132 Advances to Individuals for more information.

https://taskroom.sp.saskatchewan.ca/how-do-i/access-the-human-resource-manual/

https://taskroom.sp.saskatchewan.ca/how-do-i/access-the-human-resource-manual/




Relocation Payment .05 Upon receiving all required receipts for an employee who has with an Advance an accountable advance, the employing ministry shall:

• compare actual receipts to estimates; and • collect overpayment from employee or remit

underpayment to employee.

Relocation Payment .06 Upon receiving all required receipts for an employee who has not without an Advance received an accountable advance, the employing ministry shall:

• compute the amount of relocation allowance which the

employee is eligible to receive; and • remit the relocation allowance to the employee.

Return Service .07 In accordance with PS 706, Appendix A, for appointees and Commitment overseas appointees, the relocation allowance is returned in

service to the Government in monthly increments over a two year period.

Relocation Housing .08 Refer to PS 706, Appendix B for procedures relating to the Subsidy payment of relocation housing subsidies. Hiring Movers .09 The Ministry of Government Services is responsible for

acquiring the services of moving companies to relocate employees. Contact Government Services for additional information.

.10 The employing ministry is required to send a copy of the

moving company’s invoice, weigh tickets and signed Bill of Lading to the employee for verification. A Bill of Lading signed by the mover and the employee/appointee at the origin and destination is required as verification of goods received.

The Bill of Lading serves as:

• a receipt issued and signed by the mover that the listed goods are in their possession and ready for shipment; and

• a contract between the mover and employee/appointee for the transport of household goods to a stated destination.

Payment of Movers .11 The moving company invoices the employing ministry but

sends all documents including the invoice to the Support and Relocation Coordinator at Government Services. Government




Services matches the estimate to the invoice and resolves any discrepancies with the moving company.

The employing ministry pays the invoice and retains as support

documentation, a signed bill of lading, the original mover’s invoice and weigh scale tickets.

Rented or Owned Truck .12 The employee submits a cost estimate to the employing agency

for packing and/or crating, loading, transporting (via rented truck), unloading and unpacking of the employee’s primary household effects to the new location. As per PSC policy, a rented truck or owned truck may be used if the total cost does not exceed commercial mover fees. Approval of the permanent head is required for the employee to move his primary household effects to the new work location by a rented or owned truck.

References 3101 GRF Payment Responsibilities 3110 Petty Cash and Cash Register Floats 3132 Advances to Individuals 3134 Travel Cards 3136 Travel Expense Statements 3156 Taxes on Goods and Services 4125 Insurance

Saskatchewan Public Service Commission Human Resource Manual, PS 601-A, PS 706 The Collective Bargaining Agreement between The Government of Saskatchewan and Saskatchewan Government and General Employees’ Union The Union Management Agreement between The Government of Saskatchewan and The Canadian Union of Public Employees, Local 600-3 The Public Service Regulations, 1999

https://taskroom.sp.saskatchewan.ca/how-do-i/access-the-human-resource-manual/section-600-travel-and-other-payment-policies#601-1

https://taskroom.sp.saskatchewan.ca/Pages/Public%20Service%20Commission/Service%20Pages/Section-706-Relocation-Expenses.aspx









Part: Financial Management and Administration Number: 4315 Section: Treasury Board’s General Management Policies Date: 2017-06-01 Subsection: Allowances, Benefits and Other Employee-related Page: 1 of 1 Expenses Policy: Long Service Recognition


Long Service Recognition

Objective The objective is to outline the policy for recognizing employees for dedicated service on their long service anniversaries.




Background The Public Service Commission (PSC) coordinates the Long Service

Recognition Program for executive government (e.g., coordinates pins and gifts, arranges banquets).

Treasury Board Policy .01 Long service is recognized at five year milestones with pins or letters or certificates. Long service at 25 and 35 years includes:

25 years - a gift in keeping with tradition (up to $250) and a congratulatory letter from the Premier.

35 years - a gift in keeping with tradition (up to $350) and a congratulatory letter from the Premier.

.02 Employees with 25 or 35 years of service may also be recognized at a long service banquet held in their honour.

Provincial Comptroller .03 Refer to the Saskatchewan Public Service Commission Human Directives Resource Manual, PS 808-1 for information regarding: process,

anniversary dates, eligible service, time off for attending the banquet, and reimbursement for related travel and expenses.

References 3005 Refunds to Vote 3101 GRF Payment Responsibilities


https://taskroom.sp.saskatchewan.ca/Pages/Section-808-Employee-Recognition.aspx#808-1





Part: Financial Management and Administration Number: 4320 Section: Treasury Board’s General Management Policies Date: 2017-06-23 Subsection: Allowances, Benefits and Other Employee-related Page: 1 of 2 Expenses Policy: Retirement Expenses


Retirement Expenses

Objective The objective is to outline the policy for honouring retiring employees. Authority The Financial Administration Act, 1993, clauses 5(a) and 5(d) and



Treasury Board Policy .01 Retiring employees age 50 years or older with 10 or more years of service will be honoured with a gift valued at no more than $10 per year of service (maximum $350).

.02 Ministries are to obtain the prior approval of the permanent

head for the entire cost of retirement functions when total costs, excluding the retirement gift, are greater than $500 per retiree.

Provincial Comptroller .03 Ministries are responsible for: Directives

• purchasing appropriate gift(s) for eligible employees; • arranging a suitable function (e.g., reception, dinner, small

banquet) at which gifts are to be presented; and • arranging for the minister, the permanent head or

designate to make the presentation(s) on behalf of the Government of Saskatchewan.

.04 Ministries are to keep in mind that the purpose of a retirement

function is to formally recognize an individual retiring from the public service and to provide a final occasion for those working with the individual to extend their best wishes.

.05 In order to obtain prior approval in accordance with .02,

ministries are to provide the permanent head with a complete summary of the retirement function.

The submission to the permanent head should include details

with respect to:


Part: Financial Management and Administration Number: 4320 Section: Treasury Board’s General Management Policies Date: 2017-06-23 Subsection: Allowances, Benefits and Other Employee-related Page: 2 of 2 Expenses Policy: Retirement Expenses


• employee (e.g., name, work location, home address, number of years of service, nature of service);

• type of function (e.g., reception or come and go tea held during business hours, dinner or small banquet outside of regular business hours);

• location of function; • extent of travel costs (if any) to be incurred; • expected number of attendees; and • total cost of the retirement function, including the gift,

which is to be purchased in accordance with .01.

.06 When assessing the request for approval, the permanent head should consider the following:

• Banquet expenses are to comply with the policy for

miscellaneous banquets in Section 4425 Banquet Expenses.

• Employee travel costs are to be paid only when employees are conducting authorized government business. Simply attending a retirement function of another employee is not to constitute a basis for approving travel expenses.

• The type and cost of function should be reasonable in relation to the employee’s service;

• Retirement functions must withstand public scrutiny and should not provide the appearance of lavish and indiscriminate spending.

References 3101 GRF Payment Responsibilities 4405 Employee Travel

4425 Banquet Expenses Saskatchewan Public Service Commission Human Resource Manual, PS 808-2




Part: Financial Management and Administration Number: 4325 Section: Treasury Board’s General Management Policies Date: 2017-06-01 Subsection: Allowances, Benefits and Other Employee-related Page: 1 of 1 Expenses Policy: Recognizing Excellence


Recognizing Excellence

Objective The objective is to outline the policy for recognition of employees’ exceptional service or significant contributions to the workplace.




Treasury Board Policy .01 Ministries/government agencies may recognize employees’

exceptional service or significant contributions to the workplace through non-monetary awards not exceeding $100 per fiscal year per employee. The approval of the permanent head or delegate is required. The permanent head may delegate approval of awards to associate and assistant deputy ministers and executive directors.

Provincial Comptroller .02 Normal payment procedures are to be followed and proof of Directives the Deputy Minister or delegate’s approval is required. References 3101 GRF Payment Responsibilities


https://taskroom.sp.saskatchewan.ca/Pages/Section-808-Employee-Recognition.aspx#Section%20808-3%3a%20Employee%20Recognition%20-%20Recognizing%20Excellence

https://taskroom.sp.saskatchewan.ca/Pages/Section-808-Employee-Recognition.aspx#Section%20808-3%3a%20Employee%20Recognition%20-%20Recognizing%20Excellence


Part: Financial Management and Administration Number: 4400 Section: Treasury Board’s General Management Policies Date: 2008-03-03 Subsection: Travel and Business Expenses Page: 1 of 2


Travel and Business Expenses

Definition Travel and Business Expenses includes travel and business expenses of those that have provided personal services.

Background Employees (Saskatchewan Government and General Employees’

Union (SGEU), the Canadian Union of Public Employees, Local 600-3 (CUPE, Local 600), and out-of-scope) are reimbursed for travel and sustenance expenses incurred on government business at rates that are in The Collective Bargaining Agreement between The Government of Saskatchewan and Saskatchewan Government and General Employees’ Union (SGEU Collective Bargaining Agreement). The SGEU Collective Bargaining Agreement is negotiated between the Public Service Commission (PSC) and SGEU for SGEU employees. The rates are specified in the Saskatchewan Public Service Commission Human Resource Manual, PS 601 – Travel Allowances (PS 601-1, PS 601-2, PS 601-3, PS 601-4 and PS 601-A). PSC also negotiates The Union Management Agreement between The Government of Saskatchewan and The Canadian Union of Public Employees, Local 600-3 (CUPE Collective Bargaining Agreement). The CUPE Collective Bargaining Agreement is silent with respect to travel and sustenance rates. Pursuant to The Public Service Regulations, 1999, section 83, the rates in the SGEU Collective Bargaining Agreement apply to CUPE, Local 600. SGEU rates also apply to out-of-scope employees. Specific direction exists regarding travel for ministerial assistants, judges and Members of the Legislative Assembly (MLAs) through The Ministerial Assistant Employment Regulations, 1993, section 5 of The Justices of the Peace Regulations, 1989 and the Board of Internal Economy directives for MLA travel. For travel expenses of appointees to boards, commissions and committees, refer to Section 5010 Travel and Other Expenses (Boards, Commissions and Committees).

Authority The Financial Administration Act, 1993 (FAA) allows Treasury Board to make orders and issue directives with respect to its duties under section 4 of the FAA (e.g., relating to the finances, the administrative policy and management practices, and the accounting policies and practices of the Government) (clause 5(a)).













Part: Financial Management and Administration Number: 4400 Section: Treasury Board’s General Management Policies Date: 2008-03-03 Subsection: Travel and Business Expenses Page: 2 of 2


The FAA allows the Provincial Comptroller to issue directives detailing the manner in which Treasury Board orders and directives are to be complied with (subsection 10(2)).

Treasury Board Policies For out-of-scope and CUPE, Local 600 employees, Treasury Board has also approved a policy for actual and reasonable meal expenses in excess of the meal allowances set out in the SGEU Collective Bargaining Agreement. For details, refer to Section 4405 Employee Travel. Treasury Board also has approved the following travel-related policies for employees: • Section 4410 Interview Expenses for prospective employees; • Section 4415 Geological Survey Parties; • Section 4435 Frequent Flyer Points; • Section 4440 Private Aircraft; and • Section 4445 Fines for Parking and Traffic Offences. Refer to Section 4420 Business Expenses for Ministry Officials for details on business expenses for senior ministry officials and others. Refer to Section 4430 Ministers’ Travel and Business Expenses for the policy regarding expenses for ministers and legislative secretaries. Refer to Section 4425 Banquet Expenses for the policies for hosting a banquet.

Applicability These policies apply to ministries. Some policies have a broader applicability as specified in the policies.


Part: Financial Management and Administration Number: 4405 Section: Treasury Board’s General Management Policies Date: 2018-05-31 Subsection: Travel and Business Expenses Page: 1 of 4 Policy: Employee Travel


Employee Travel

Objective The objective is to outline travel policies and related procedures for employee travel.


Treasury Board Policy .01 Out-of-scope employees are reimbursed at the same rates for

travel and sustenance as Saskatchewan Government and General Employees’ Union (SGEU) employees, unless otherwise provided in policy. SGEU travel allowance rates are set out in The Collective Bargaining Agreement between The Government of Saskatchewan and Saskatchewan Government and General Employees’ Union.

.02 The permanent head may approve actual and reasonable meal

expenses for out-of-scope and Canadian Union of Public Employees, Local 600-3 (CUPE, Local 600) employees that are in excess of the meal allowances set out in the SGEU Collective Bargaining Agreement. Such expenses must be supported by receipts and incurred by employees in exceptional circumstances in the conduct of government business while employed away from their headquarters.

.03 All out-of-province travel requires approval from the

permanent head or delegate. .04 Ministries are responsible for determining and using the most

economical mode of travel, considering expenses, loss of employee time and time restrictions.

.05 Rental of parking stalls and the purchase of parking permits for

government business are at the discretion of the permanent head.

Provincial Comptroller .06 Employees (SGEU, CUPE, Local 600 and out-of-scope Directives employees) are reimbursed for expenses incurred on

government business (e.g., accommodation, meals and other expenses such as parking, telephone, etc.) at rates that are in the SGEU Collective Bargaining Agreement and specified in the Saskatchewan Public Service Commission Human







Resource Manual as follows:

• PS 601-1 Intra-City Travel and Parking; • PS 601-2 In Province – Vehicle, Lodging, Meals and

General Expenses; • PS 601-3 Out of Province – Travel, Lodging, Meals and

General Expenses; • PS 601-4 Travelling By Air; and • PS 601-A Appendix – Travel Allowances.

.07 Approval for excess meal rates in accordance with .02 of this

policy should be given only when the authorized official is satisfied that the allowance is insufficient to compensate employees.

.08 To prevent unauthorized out-of-province travel, obtaining

approval in writing prior to departing for an out-of-province trip is recommended.

.09 Ministries should ensure economy in employee travel,

including consideration of the following:

• Employees are expected to request the least expensive room of the hotel/motel chosen.

• Employees should use the most inexpensive parking option.

• Wherever possible and practical, a Central Vehicle Agency (CVA) vehicle or a rental vehicle through the Daily Rental Program (DRP) should be used for highway travel.

• The use of hired or rental transportation, other than through the DRP, may be allowed providing it is used when a more economical or convenient means of transportation is not available. Approval must be obtained from the permanent head or delegate and full particulars must be indicated on the Travel Expense Statement.

• If charter aircraft is used where a more economical mode exists (e.g., scheduled airlines), ministries are required to submit a statement outlining the reasons for the extra expenses, for the approval of the permanent head or delegate.

https://taskroom.sp.saskatchewan.ca/Pages/Section-600-Travel-and-Other-Payment-Policies.aspx#601-1







https://taskroom.sp.saskatchewan.ca/Documents/601-A%20Travel%20Allowance.pdf




.10 Reimbursement for modes of transportation that are owned by the employee and authorized for government business use may be made as follows: • Automobile – For details on the policy for use of a

personal vehicle on government business, refer to PS 601 of the Saskatchewan Public Service Commission Human Resource Manual (PS 601-1, PS 601-2, PS 601-3, and

PS 601-A). • Private Aircraft - For details on the policy regarding

private aircraft, refer to Section 4440 Private Aircraft. • All-terrain vehicle (ATV) – The application of the SGEU

Collective Bargaining Agreement is extended to all terrain vehicles. When an ATV is required to perform the duties of a position and a government-owned or rented ATV is not available, the permanent head or delegate may authorize the use of a private ATV. The current commercial rental rate associated with the ATV is to be used (operator and related surcharges are not to be included).

• Other - The permanent head may approve special rates for modes of transportation that are owned by the employee and authorized for government business use, other than those modes of transportation listed above.

.11 Claims for registration fees for conferences or conventions

away from headquarters may be made on a Travel Expense Statement. Prior approval by the permanent head or delegate is required for attendance. Expenses, at Saskatchewan Public Service Commission rates, may be claimed when the convention or conference is away from headquarters.

.12 Ministries should consider issuing a Travel Card or Purchase

Card in place of a standing travel advance. Travel Expense Statement .13 Employees are required to complete a Travel Expense

Statement for reimbursement of travel expenses. Refer to Section 3136 Travel Expense Statements for information in completing this form.

References 3101 GRF Payment Responsibilities 3110 Petty Cash and Cash Register Floats 3130 Air Billing Accounts 3132 Advances to Individuals








3134 Travel Cards 3136 Travel Expense Statements 3154 Purchase Cards 3156 Taxes on Goods and Services 3182 Education Expenses 4125 Insurance 4305 Vehicle Policy for Senior Officials 4310 Relocation Expenses 4400 Travel and Business Expenses 4410 Interview Expenses 4415 Geological Survey Parties 4420 Business Expenses for Ministry Officials 4425 Banquet Expenses 4430 Ministers’ Travel and Business Expenses 4435 Frequent Flyer Points 4440 Private Aircraft 4445 Fines for Parking and Traffic Offences 5010 Travel and Other Expenses (Boards, Commissions and

Committees)

The Collective Bargaining Agreement between The Government of Saskatchewan and Saskatchewan Government and General Employees’ Union The Union Management Agreement between The Government of Saskatchewan and The Canadian Union of Public Employees, Local 600-3 Saskatchewan Public Service Commission Human Resource Manual, PS 601-1, PS 601-2, PS 601-3, PS 601-4 and PS 601-A The Ministerial Assistant Employment Regulations, 1993 The Justices of the Peace Regulations, 1989 Board of Internal Economy Directives Treasury Board of Canada Secretariat –Travel Directive -Appendix C Treasury Board of Canada Secretariat – Travel Directive –Appendix D












http://www.qp.gov.sk.ca/documents/English/Regulations/Regulations/P42R2.pdf

http://www.qp.gov.sk.ca/documents/English/Regulations/Regulations/J5-1R1.pdf

http://www.njc-cnm.gc.ca/directive/d10/v238/s659/en#s659-tc-tm

http://www.njc-cnm.gc.ca/directive/d10/v238/s659/en#s659-tc-tm

http://www.njc-cnm.gc.ca/directive/app_d.php?lang=eng#s662-tc-tm


Part: Financial Management and Administration Number: 4410 Section: Treasury Board’s General Management Policies Date: 2016-12-13 Subsection: Travel and Business Expenses Page: 1 of 2 Policy: Interview Expenses


Interview Expenses

Objective The objective is to provide for the reimbursement of reasonable travel and sustenance expenses incurred by prospective employees while attending interviews.

Authority The Financial Administration Act, 1993, clause 5(a), subsection 10(2) Applicability This policy applies to ministries. Treasury Board Policy .01 The permanent head of a ministry or delegate may specifically

approve the reimbursement of reasonable travel and sustenance expenses incurred by prospective employees while attending interviews. Public Service Commission rates apply.

.02 The permanent head may also approve the reimbursement of

expenses incurred by the spouse of a prospective employee in the course of visiting the community in which the candidate will have his headquarters. Such approval is reserved for difficult to fill senior management level positions and only when it is considered necessary for effective recruitment.

Provincial Comptroller .03 Reimbursement of interview expenses is discretionary Directives and not an entitlement of a prospective employee. These costs would be an expense of the hiring ministry. .04 Prospective employees include candidates both internal and

external to Government. .05 Allowances for meals, accommodation and mileage are set out in the Saskatchewan Public Service Commission Human

Resource Manual, PS 601 – Travel Allowances (PS 601-1, PS 601-2, PS 601-3, PS 601-4 and PS 601-A).

.06 Supporting documentation must include a statement of

interview expenses signed by the applicant and must be accompanied by receipts.

.07 A Statement of Interview Expenses form should be completed

and signed by the applicant. Receipts must accompany all claims for reimbursement. Approvals set out in the above policies are required.







Part: Financial Management and Administration Number: 4410 Section: Treasury Board’s General Management Policies Date: 2016-12-13 Subsection: Travel and Business Expenses Page: 2 of 2 Policy: Interview Expenses


References 3101 GRF Payment Responsibilities Saskatchewan Public Service Commission Human Resource Manual, PS 601-1, PS 601-2, PS 601-3, PS 601-4 and PS 601-A







Part: Financial Management and Administration Number: 4415 Section: Treasury Board’s General Management Policies Date: 2012-08-27 Subsection: Travel and Business Expenses Page: 1 of 1 Policy: Geological Survey Parties


Geological Survey Parties

Objective The objective is to provide for the reimbursement of travel expenses of persons employed by the Ministry of the Economy for the summer season as assistants to geological project leaders.


Treasury Board Policy .01 The Ministry of the Economy may pay the travel expenses of

persons employed for the summer season as assistants to geological project leaders. Expenses include travel from the person’s place of study or residence to Regina, or other place of employment, and return. Approved Saskatchewan Public Service Commission rates and policies apply.

Provincial Comptroller .02 Allowances for meals, accommodation and mileage are set out Directives in the Saskatchewan Public Service Commission Human

Resource Manual, PS 601-2, PS 601-3, PS 601-4 and PS 601-A.

.03 A Travel Expense Statement must be completed.

References 3101 GRF Payment Responsibilities 3136 Travel Expense Statements 4405 Employee Travel

Saskatchewan Public Service Commission Human Resource Manual, PS 601-2, PS 601-3, PS 601-4 and PS 601-A










Part: Financial Management and Administration Number: 4420 Section: Treasury Board’s General Management Policies Date: 2018-07-12 Subsection: Travel and Business Expenses Page: 1 of 5 Policy: Business Expenses for Ministry Officials


Business Expenses for Ministry Officials

Objective The objective is to specify the requirements for paying and reimbursing business expenses.

Authority The Financial Administration Act, 1993, clause 5(a), subsection 10(2) Applicability This policy applies to ministries. Definitions A conference is a prearranged gathering for consultation, discussion,

or the exchange of information. A conference is distinguished from a routine meeting because it is formal and on a larger scale (e.g., a conference requires considerable planning, has a formal agenda, usually lasts a day or more, may be held away from the headquarter’s building, involves many personnel and it could involve guest speakers).

Training is the act, process, or art of imparting knowledge and skill. Treasury Board Policy Senior Officials’ .01 Deputy ministers, associate deputy ministers, their equivalents Business Expenses and senior officials that have been designated by the Deputy

Minister to the Premier may incur expenses, at their discretion, for the purposes of government business. [The Deputy Minister to the Premier maintains a list of these individuals.]

Approval of a more senior official is required as follows:

• deputy ministers and associate deputy ministers by Deputy Minister to the Premier or delegate;

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

• senior officials by a more senior official.

The minister’s approval is required for single expenses in excess of $300. These individuals are also eligible for an advance for business expenses that is limited to $300.

Other Government .02 Other government officials may incur expenses while Officials’ Business conducting government business with persons representing the Expenses private sector or other governments. The approval of the

permanent head or delegate is required.




Attending Banquets .03 Expenses may be incurred for ministry officials to attend banquets where government representation is appropriate. Charity fund-raisers do not constitute business, and expenses will not be paid or reimbursed. Approval of the permanent head or delegate is required.

A corporate table can be purchased only with the approval of

the minister.

Meals for Employees .04 Meal costs for government employees may be incurred within at Headquarters approved Saskatchewan Public Service Commission rates if

government meetings extend over the meal hour. Approval of the permanent head or delegate is required.

Meals brought into Meal costs for government employees attending meetings with Meetings attended by government employees on travel status may be incurred within Employees on Travel Status PSC rates if the meeting extends over the meal hour, food is

brought into the meeting location, and most of the attendees are on travel status. Approval of the permanent head or delegate is required.

Allowances for meals are set out in PS 601-2 of the

Saskatchewan Public Service Commission Human Resource Manual.

Meals at Ministry-hosted .05 Meal costs for ministry-hosted conferences for government Employee Conferences employees may be incurred. Approval of the permanent head

or delegate is required. Reasonable and justifiable rates are to be used for the meal

costs. Public Service Commission rates should be used as a guideline.

Refreshments .06 Refreshments may be provided at ministry-hosted conferences

for employees and during interministerial and intraministerial training. Refreshments may also be purchased for ministry meetings. Approval of the permanent head or delegate is required.

Deputy ministers may purchase refreshments for business use.

Refreshments include such items as coffee, tea, soft drinks,

juices and nutritional items. Costs of providing refreshments must be minimized.







Discretionary Expenses .07 Discretionary expenses up to $200 may be incurred if unique circumstances exist that warrant the purchase. Due regard must be given to the intent of the Government’s financial and administrative policies and the public’s perception of such expenses. Discretion must be exercised prior to authorizing and incurring the expense. Approval of the permanent head or delegate is required.

Discretionary expenses are costs that ministries may want to incur but fall outside of regular program costs. These may include, but are not limited to, cards, gifts of condolence, and tokens of recognition for individuals outside of government who have provided a service to government. Discretionary expenses do not include expenses for transfers, donations, payroll, travel or social events. They do not include expenses covered by other policies.

Exceptions .08 Exceptions to the policy require approval from the Secretary of

Treasury Board before payment.

Provincial Comptroller .09 The Deputy Minister to the Premier has delegated the approval Directives of expenses for deputy ministers and associate deputy ministers

to the Executive Director of Corporate Services, Executive Council. Once approved they are returned to the appropriate ministry for payment.

.10 Ministries should consider issuing a purchase card or travel

card in place of a business advance.

.11 The Senior Officials Business Expense Reimbursement form is to be used for business expenses incurred by senior officials. The Standard Payment Form (Purpose – Business Expense) is to be used for business expenses incurred by others.

For payments made using a purchase card, ministries are

responsible to ensure that policies are met and that appropriate supporting documentation is provided for approval. If information required by the policy is not otherwise documented, the Standard Payment Form may be used.

.12 Incurring employees’ meal costs at headquarters with public

funds should be the exception and not a regular occurrence (e.g., lunch/supper is brought in to the meeting location when it is essential that business discussions not be interrupted; a meal




at a ministry-hosted conference is provided, as part of the event).

.13 If the meal costs of government employees on travel status are

paid directly by the Ministry, the employee must not claim for those meals.

.14 Deputy ministers’ refreshments are processed as regular

payments, not as business expense reimbursements.

.15 With respect to refreshments under paragraph .06, small quantities of these items may be stocked.

.16 With respect to discretionary expenses under paragraph .07, the

$200 limit applies to a single transaction. Dividing a transaction into several purchases to circumvent the limit is not permitted.

.17 Ministries are to ensure that business expenses are in

accordance with the business expense policy. Ministries must be able to support the need for all business expenses (business expenses should be minimized) and be able to publicly defend their business expenses.

.18 In incurring business expenses, compliance is required with PS

805 Substance Use and the Workplace of the Public Service Commission Human Resource Manual.

References 3100 Payments from the GRF 3101 GRF Payment Responsibilities 3132 Advances to Individuals 3134 Travel Cards 3154 Purchase Cards 3182 Education Expenses 4320 Retirement Expenses 4405 Employee Travel

4425 Banquet Expenses 4430 Ministers’ Travel and Business Expenses


Saskatchewan Public Service Commission Human Resource Manual, PS 805 Substance Use and the Workplace

https://taskroom.sp.saskatchewan.ca/Pages/Section-805-Substance-Use.aspx








The Purchasing Act, 2004 and The Purchasing Regulations


http://www.qp.gov.sk.ca/documents/english/Regulations/Regulations/p49-1R1.pdf


Part: Financial Management and Administration Number: 4425 Section: Treasury Board’s General Management Policies Date: 2018-07-12 Subsection: Travel and Business Expenses Page: 1 of 3 Policy: Banquet Expenses


Banquet Expenses

Objectives The objectives are to specify the requirements for hosting banquets to meet protocol and other program objectives and to specify rates.

Authority The Financial Administration Act, 1993, clause 5(a), subsection 10(2) Applicability This policy applies to ministries. Treasury Board Policy

Official Government .01 For an official government function, where the Province or Functions Cabinet is hosting a banquet or a reception for an outside

organization, a visiting dignitary or for some other official function, the guideline is whatever is considered appropriate for each function.

Delegation from .02 For a delegation from outside Canada, where the Government Outside Canada is hosting a banquet and/or reception for visiting dignitaries,

the guideline is whatever is considered appropriate for each function.

Federal-provincial and .03 For federal-provincial and inter-provincial banquets, the Inter-provincial guidelines are as follows: Banquets

• wine may be served with the meal; • one reception with alcohol is allowed; and • maximum $47/person when wine is served, and

$40/person when wine is not served. Miscellaneous .04 For miscellaneous banquets, the guidelines are as follows: Banquets

• a ministry hosts a banquet: • for an outside organization; • to announce new programs; • at a public meeting; • to honour a retiring employee; • at a meeting of a provincial board or commission; or • with permanent head approval, for any function that

does not fall into any of the other categories; • wine may be served with the meal;




• one reception with alcohol is allowed; and maximum $42/person when wine is served, and $35/person when wine is not served.

• where a banquet is held at a ministry-hosted employee conference under Section 4420.05, no alcohol is to be provided for.

Taxes and Gratuities .05 Banquet rates are before taxes and gratuities. No Banquets at .06 Banquets or receptions at the Government’s expense are not Press Conferences allowed at press conferences. Approvals .07 Functions that exceed the guidelines require the following

approval: • for ministers’ federal-provincial or ministers’ inter-

provincial conferences, approval of the Deputy Minister to the Premier;

• for all other federal-provincial or inter-provincial conferences and miscellaneous banquets, approval of the minister.

Provincial Comptroller .08 A Standard Payment Form (Purpose – Banquet Policy Expense Directives Claim) is required to initiate payment or reimbursement under

this policy.

.09 Retirement banquets are to be approved in accordance with Section 4320 Retirement Expenses.

.10 Functions that exceed the guidelines require approval of the

minister as follows:

• The permanent head directs the request to the minister. • Requests should be forwarded well in advance of the

function. • Approval is required even if the function is specifically

identified in the budget.

.11 In incurring banquet expenses, compliance is required with PS 805 Substance Use and the Workplace of the Public Service Commission Human Resource Manual.





References 3101 GRF Payment Responsibilities 4320 Retirement Expenses 4405 Employee Travel 4420 Business Expenses for Ministry Officials 4430 Ministers’ Travel and Business Expenses

Saskatchewan Public Service Commission Human Resource Manual, PS 805 Substance Use and the Workplace



Part: Financial Management and Administration Number: 4430 Section: Treasury Board’s General Management Policies Date: 2016-10-07 Subsection: Travel and Business Expenses Page: 1 of 5 Policy: Ministers’ Travel and Business Expenses


Ministers’ Travel and Business Expenses

Objective The objective is to specify the requirements for paying and reimbursing travel and business expenses of ministers and legislative secretaries.


subsection 10(2) Applicability This policy applies to ministries. It also applies to Treasury Board

Crowns (see Appendix B Public Agencies) and the Crown Investments Corporation of Saskatchewan and its subsidiaries.

Treasury Board Policy .01 Travel and business costs incurred by ministers and legislative secretaries on government business are charged to their respective ministry. This includes ministerial air travel on executive aircraft.

.02 A member of the Executive Council who incurs traveling and

other expenses in the discharge of their duties is entitled to be reimbursed at the amounts set out in The Members of the Executive Council Expense Regulations, 1988 .

The rates are as follows:

• in Canada, a per diem allowance to cover the cost of

meals and miscellaneous expenses, in the amount of: • $50, in the case of the President of the Executive

Council; • $40, in the case of a member of the Executive Council

other than the President of the Executive Council;

• outside Canada, the allowances for meals and expenses incidental thereto, are paid in accordance with the allowances prescribed pursuant to the following parts of the administration policy manual of the Treasury Board of Canada Secretariat entitled “Travel Directive Effective October 1, 2002”, as amended from time to time; • articles 3.3 and 3.4 of Part III (Travel in Canada and

Continental USA – Overnight stay and International Travel – Overnight stay);

http://www.qp.gov.sk.ca/documents/English/Regulations/Regulations/G5-1R11.pdf


http://www.tbs-sct.gc.ca/hr-rh/gtla-vgcl/index_e.asp

http://www.tbs-sct.gc.ca/hr-rh/gtla-vgcl/index_e.asp




• Appendix C entitled “Allowances – Modules 1, 2 and 3 Effective October 1, 2002” (allowances for Canada and Continental USA);

• Appendix D entitled “Allowances – Module 4 Effective October 1, 2002” (allowances for other than Canada and Continental USA);

• actual accommodation expenses when supported by

receipts; • actual taxi costs; • actual costs of car rental when supported by receipts; • actual transportation costs when supported by receipts;

and

• on and after May 16, 2008, a mileage allowance at the mileage rate approved for members of the public service.

.03 A person appointed as a legislative secretary pursuant to

The Legislative Assembly Act, 2007 (Act) is entitled to be reimbursed for traveling and other expenses in accordance with the Act and The Legislative Secretary Expenses Regulations, 2001 at the rates applicable to members of the public service.

.04 Recoverable expenses for ministers and legislative secretaries

are as follows:

• out-of-pocket expenses incurred while fulfilling their duties as minister or legislative secretary (expenses incurred while acting as a Member of the Legislative Assembly, a politician or a private person are not recoverable); and

• expenses incurred for refreshments for business use. Refreshments include such items as coffee, tea, soft drinks, juices and nutritional items.

Any expenses that are legitimate program expenses should be charged to the program. Banquets are charged to the ministry or agency.






.05 Personal expenses are not recoverable. This includes such items as gifts for personal staff.

.06. Ministers may draw an advance of up to $300 to pay for those

expenses they incur as a minister. Legislative secretaries may draw an advance up to $150 to pay for legitimate business expenses that they incur.

Procedures – .07 To designate their headquarters, ministers should consult with Office of the the Executive Director of Corporate Services, Executive Executive Council Council. .08 Ministers are reimbursed for travel and other expenses by their

respective ministries according to The Members of the Executive Council Expense Regulations, 1988, outlined in paragraph .02, for:

• trips between headquarters and Regina when the

Legislature is not in session (effective May 16, 2008)*; and

• other trips on ministerial business. For mileage rates, see the Saskatchewan Public Service Commission Human Resource Manual, PS 601-A. * Excludes accommodation expenses where ministers have selected the option of claiming the private accommodation per diem under Board of Internal Economy Directive #3.1 for MLAs.

.09 Ministers are reimbursed for travel and living expenses by the Legislative Assembly according to Board of Internal Economy Directive #3.1 for MLAs for:

• trips between their constituency and Regina when the

Legislature is in session; and • in constituency/caucus travel.

.10 Business and travel expenses for ministers and legislative

secretaries are submitted to the Executive Director of Corporate Services, Executive Council for approval. Approved expenses are stamped “Expenses Approved Executive Council” and forwarded to the ministry for payment.


http://www.legassembly.sk.ca/mlas/board-of-internal-economy/directives/

http://www.legassembly.sk.ca/mlas/board-of-internal-economy/directives/




.11 Business and travel expenses incurred on business associated with Crown corporations are submitted to the Executive Director of Corporate Services, Executive Council for approval. Once approved, they are forwarded to the appropriate Crown corporation for payment.

.12 Billings for flights on commercial airlines and executive

aircraft and for the use of Central Vehicle Agency vehicles, must be certified by the ministry before they are sent to the Executive Director of Corporate Services, Executive Council.

.13 Where possible, a Travel Card should be used in place of an

accountable advance. .14 For reimbursement of travel expenses, a minister completes the

appropriate travel expense claim form. These forms are available from the Executive Director, Corporate Services, Executive Council. For reimbursement of travel expenses, a legislative secretary completes a Travel Expense Statement.

.15 For reimbursement of business expenses, a minister completes

a Quarterly Ministerial Business Expense Form and a legislative secretary completes a Quarterly Legislative Secretary Business Expense Form on a quarterly basis (March 31, June 30, September 30 and December 31).

.16 The Executive Director of Corporate Services, Executive

Council submits the quarterly business expense forms to the Premier or delegate for approval when claims exceed the following limits:

• single expenses in excess of $300 for ministers and $150

for legislative secretaries; • where the total claim in one quarter exceeds $300 for

ministers and $150 for legislative secretaries. .17 Long distance telephone charges incurred on business travel

while fulfilling the duties of minister or legislative secretary are included in the out-of-pocket expenses that may be reimbursed.




.18 Questions as to whether an expense is recoverable or where claims are to be submitted should be directed to the Executive Director of Corporate Services, Executive Council.

References 3101 GRF Payment Responsibilities 3130 Air Billing Accounts 3132 Advances to Individuals 3134 Travel Cards 3136 Travel Expense Statements 3154 Purchase Cards 3182 Education Expenses 4420 Business Expenses for Ministry Officials 4425 Banquet Expenses 4545 Protocol Gifts

The Collective Bargaining Agreement between The Government of Saskatchewan and Saskatchewan Government and General Employees’ Union Saskatchewan Public Service Commission Human Resource Manual, PS 601-1, PS 601-2, PS 601-3, PS 601-4 and PS 601-A The Members of the Executive Council Expense Regulations, 1988 The Legislative Secretary Expenses Regulations, 2001













Part: Financial Management and Administration Number: 4435 Section: Treasury Board’s General Management Policies Date: 2010-04-19 Subsection: Travel and Business Expenses Page: 1 of 2 Policy: Frequent Flyer Points


Frequent Flyer Points

Objective The objective is to provide for the collection of frequent flyer points for use on government business travel.


Treasury Board Policy .01 Ministries may collect frequent flyer points on government

travel. .02 Ministries are to redeem frequent flyer points in a manner that

is consistent with travel policies, which specify the use of economy flights.

.03 Frequent flyer points on government travel may not be

collected or may not be used for personal benefit.

Provincial Comptroller .04 Ministries should consider enrolling employees who travel Directives on a regular basis in the frequent flyer programs offered by

airlines. Unless the employee travels considerably, enrolment may not be worthwhile due to the administration required to manage the frequent flyer account.

.05 Frequent flyer programs usually discourage the use of multiple

frequent flyer accounts (i.e., personal and business) by its members. Where an employee has a personal account, the ministry may attempt to set up a government account using the work address or another name description (e.g., G. Smith for Greg Smith).

Not for Personal Use .06 Ministries are to advise their employees that it is against policy

to collect personal frequent flyer points on government travel. Monitoring .07 Ministries are to monitor the collection and use of frequent

flyer points to ensure compliance with policy. Employee Terminates .08 When an employee leaves the ministry, the employee’s

government frequent flyer account should be kept open and the ministry should use all frequent flyer points by purchasing travel reward vouchers for other employees. If the cost is not


Part: Financial Management and Administration Number: 4435 Section: Treasury Board’s General Management Policies Date: 2010-04-19 Subsection: Travel and Business Expenses Page: 2 of 2 Policy: Frequent Flyer Points


greater than the savings, the ministry may purchase additional points to enable the purchase of a travel reward voucher.

.09 If there are not enough frequent flyer points in the employee’s

account to obtain a travel reward voucher, the employee may take the points to the new ministry. If the employee is leaving government, the ministry is to close the account without allowing the employee to take the points for personal use.

References 4405 Employee Travel


Part: Financial Management and Administration Number: 4440 Section: Treasury Board’s General Management Policies Date: 2015-08-11 Subsection: Travel and Business Expenses Page: 1 of 1 Policy: Private Aircraft


Private Aircraft

Objective The objective is to provide for the use of private aircraft by government employees.

Authority The Financial Administration Act, 1993, clause 5(a), subsection 10(2) Applicability This policy applies to ministries. Definition Private aircraft are those owned or leased by a government employee.

Treasury Board Policy .01 Permanent head approval is required for use of private aircraft

by government employees. .02 Permanent heads may authorize an allowance for the use of a

private plane if:

• the pilot holds a valid pilot’s license; and • no passengers are transported in the aircraft as paying

customers.

.03 The permanent head may approve the use of private aircraft for employee travel. To minimize third party risk, approval should be limited to situations where there are exceptional circumstances.

.04 The allowance for an employee’s use of private aircraft for

travel is based on direct driving distance at the rates approved for members of the public service for use of a private vehicle under the SGEU Collective Bargaining Agreement.

.05 Employees may, at their option, travel as passengers on private

aircraft with permanent head approval.

.06 The permanent head may authorize the use of private aircraft in an emergency (e.g., rescue).

.07 The allowance for an employee’s use of private aircraft in an

emergency is to be reasonable in the circumstances as determined by the permanent head.

References 3101 GRF Payment Responsibilities 3136 Travel Expense Statements 4405 Employee Travel 4535 Rent of an Aircraft and Executive Aircraft





Part: Financial Management and Administration Number: 4445 Section: Treasury Board’s General Management Policies Date: 2012-08-27 Subsection: Travel and Business Expenses Page: 1 of 2 Policy: Fines for Parking and Traffic Offences


Fines for Parking and Traffic Offences

Objective The objective is to outline the policy prohibiting the payment of traffic offences, except for the payment of parking fines in limited circumstances.


Treasury Board Policy .01 Ministries are not to pay charges for traffic offences

(e.g., speeding tickets), and any expenses associated with the offences, except as follows:

The permanent head may approve reimbursement to an employee for the initial cost of a parking ticket (excluding late payment penalties) when all of the following conditions are met:

• The parking ticket was incurred while conducting

government business. • The parking ticket was incurred in an emergency or in a

necessary and unavoidable situation. .02 This approval cannot be delegated.

Provincial Comptroller .03 A request for reimbursement for a parking fine must be Directives supported by a copy of the parking ticket and compliance with

the policy in Section 4445.01 must be outlined. .04 Payments pursuant to the policy should be coded to the natural

account for accommodation and incidentals. .05 Payment may be made from petty cash. .06 Ministries are to retain documentation that supports the

payment and compliance with this policy. .07 Employees are responsible for paying all parking tickets

incurred while operating a Central Vehicle Agency vehicle.

• The Ministry of Central Services will notify the ministry when it receives a summons for an unpaid parking ticket.


Part: Financial Management and Administration Number: 4445 Section: Treasury Board’s General Management Policies Date: 2012-08-27 Subsection: Travel and Business Expenses Page: 2 of 2 Policy: Fines for Parking and Traffic Offences


• The ministry notifies the employee that the ticket must be paid or the employee must appear in court.

• If the Ministry of Central Services pays the fine, ministries are to collect the amount from the employee and remit it to the Ministry of Central Services.

• Ministries may arrange to deduct the fine amount through payroll deduction. See Section 3715 Collection Activities for the policy regarding set-offs.

• Employees must pay the fine before seeking approval for the reimbursement of the fine amount under this policy.

References 3101 GRF Payment Responsibilities 3110 Petty Cash and Cash Register Floats 3715 Collection Activities





Part: Financial Management and Administration Number: 4500 Section: Treasury Board’s General Management Policies Date: 2015-06-08 Subsection: Goods and Services Page: 1 of 2


Goods and Services

Definition Goods and Services includes acquisitions used or required to carry out programs. Suppliers are providers of goods and/or services.

Background No goods are to be purchased except in accordance with The

Purchasing Act, 2004 and regulations. The Executive Government Administration Act (EGAA) speaks to entering into agreements (contracts). Pursuant to subsection 18(2), an Order in Council is required before entering into a contract requiring an expenditure over $50,000 in any fiscal year. The EGAA clarifies that splitting contracts to avoid an Order in Council are not permitted. For example, if $49,000 was to be paid to a supplier under a contract, an Order in Council would not be required, unless that supplier was to additionally receive more than $1,000 in that fiscal year. An Order in Council is not required with respect to contracts for engaging or retaining the services of advisors, specialists or consultants. Also, The Government Organization Exemption Regulations specify that that the Order in Council requirement does not apply to agreements for the provision of goods and services that are routinely required for the normal operation of a ministry. Payments to suppliers for goods/services received by the Government, including payments for goods/services for individuals in government-run facilities and institutions, are categorized in the Government’s central financial system as Supplier Payments. Supplier Payments also include equipment and other assets. Payments to suppliers for goods/services that are received by individuals outside of the Government are categorized as Transfer Payments in the Government’s central financial system.

Authority The Financial Administration Act, 1993 (FAA) allows Treasury Board to make orders and issue directives with respect to its duties under section 4 of the FAA (e.g., relating to the finances, the administrative policy and management practices, and the accounting policies and practices of the Government) (clause 5(a)). The FAA also allows Treasury Board to designate a public agency that is to be subject to its orders and directives (clause 5(d)).


Part: Financial Management and Administration Number: 4500 Section: Treasury Board’s General Management Policies Date: 2015-06-08 Subsection: Goods and Services Page: 2 of 2


The FAA allows the Provincial Comptroller to issue directives to ministries and public agencies detailing the manner in which Treasury Board orders and directives are to be complied with (subsection 10(2)).

Treasury Board Policies Treasury Board has approved the following policies related to goods and services: • Section 4505 Purchases of Goods; • Section 4510 Contracts for Services; • Section 4515 Procurement of Services • Section 4525 Communications (Advertising); • Section 4530 Transportation of Goods; • Section 4535 Rent of an Aircraft and Executive Aircraft; • Section 4540 Primary Research; • Section 4545 Protocol Gifts; • Section 4550 Christmas Cards; and • Section 4555 Land Purchases.



Part: Financial Management and Administration Number: 4505 Section: Treasury Board’s General Management Policies Date: 2015-06-08 Subsection: Goods and Services Page: 1 of 3 Policy: Purchases of Goods


Purchases of Goods

Objective The objective is to outline the key requirements for purchasing goods. Authority The Financial Administration Act, 1993, clause 5(a) and

subsection 10(2) Applicability This policy applies to ministries. Treasury Board Policy .01 In accordance with The Purchasing Act, 2004, the Director of

Purchasing shall acquire supplies required by public agencies (as defined in that Act).

Provincial Comptroller .02 In accordance with The Purchasing Regulations, ministries Directives may buy supplies directly from a supplier as follows:

• based on a standing offer established by the Director of

Purchasing (existing offers can be found at www.sasktenders.ca or on the Government’s central financial system); or

• through any process provided for by the Director of Purchasing (refer to the Guide to Procurement or contact the Purchasing Branch). (Delegated purchase authorities are not intended for items that are available under an existing standing offer.)

In other situations, ministries are required to have the Purchasing Branch, Ministry of Central Services (Central Services) conduct a bid solicitation process.

.03 Central Services’ Guide to Procurement provides that a

permanent head or delegate is responsible for determining who in the ministry can purchase items under delegations. A signed record of the ministry’s current acquisition hierarchy (i.e., requisitions, , MIDAS purchase orders and standing offer releases (MIDAS PO)) is required. Changes to a ministry’s requisition hierarchy must be communicated to the Purchasing Branch. The Director of Purchasing may request a report of a ministry’s acquisition hierarchy.

.04 Ministries are required to ensure all purchases comply with The Purchasing Act, 2004, The Purchasing Regulations, purchasing policy, procedures and limits of use, as well as applicable


https://sasktenders.ca/content/public/Search.aspx




Treasury Board policy and related directives. .05 Ministries must complete a MIDAS PO for purchases over

$10,000. .06 Ministries must ensure they follow Executive Council’s

Communications Procurement Policy for communications or print purchases, including Communications Services’ requirements for issuing MIDAS POs.

.07 When ministries use purchase cards to acquire supplies,

Section 3154 Purchase Cards must be followed. .08 Ministries may make purchases of supplies of $50 (exclusive

of taxes) or less from a petty cash fund where a purchase card is not practical. Refer to Section 3110 Petty Cash and Cash Register Floats for petty cash procedures.

.09 The Purchasing Regulations, section 13, provide that the

following supplies are exempt from the requirements of The Purchasing Act, 2004: • supplies required by construction contracts that are

authorized by another Act; • print procurement supplies purchased by public agencies

through the Office of the Executive Council. .10 Ministries are responsible for adequately documenting their

purchasing decisions. .11 When making a purchase under a delegation, Central Services’

Guide to Procurement requires that three (3) quotes must be obtained and documented for all purchases over $2,500. In cases where the three written quotes cannot or are not obtained, the purchaser is required to document the reasons why three quotes were not obtained.

.12 Ministries are to ensure items and quantities ordered are

received and invoices are in agreement with the relevant supporting purchase documents.




.13 For further information regarding purchasing, contact the Director of Purchasing, Purchasing Branch.

References 3101 GRF Payment Responsibilities 3110 Petty Cash and Cash Register Floats 3154 Purchase Cards 4510 Contracts for Services 4525 Communications (Advertising) 4530 Transportation of Goods

Guide to Procurement The Ministry of Central Services Regulations, 2016 (No. 2)under The Executive Government Administration Act The Public Works and Service Act The Purchasing Act, 2004 and The Purchasing Regulations

http://gsportal/Support/GSPolicy/Approved%20Policies/Guide%20to%20Procurement.pdf


http://www.qp.gov.sk.ca/documents/english/Statutes/Statutes/e13-1.pdf




http://www.qp.gov.sk.ca/documents/english/Regulations/Regulations/p49-1R1.pdf


Part: Financial Management and Administration Number: 4510 Section: Treasury Board’s General Management Policies Date: 2015-10-26 Subsection: Goods and Services Page: 1 of 6 Policy: Contracts for Services


Contracts for Services

Objective The objective is to outline the policy and procedures for managing service contracts.

Authority The Financial Administration Act, 1993, clause 5(a) and

subsection 10(2) Applicability This policy applies to ministries. Definition A 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.

Treasury Board Policy .01 Ministries are responsible for contract management and for letting contracts only in accordance with relevant legislation, regulations and Treasury Board policy.

.02 Contracts not under The Purchasing Act, 2004 must be signed

on behalf of the Government of Saskatchewan by the minister or deputy minister. Delegation of authority by the minister or deputy minister is allowable. Specific provisions in governing legislation may also provide for delegation.

.03 A copy of a properly completed contract must be supplied to

the Provincial Comptroller upon request or in accordance with Provincial Comptroller’s directives.

.04 Where a payment is to be made before completion of the work

under a contract, the contract must specifically provide for partial (or advance) payments.

Provincial Comptroller .05 The Executive Government Administration Act and The Directives Government Organization Exemption Regulations speak to entering into agreements (contracts); requirements must be

met. .06 Ministries are responsible for ensuring services are acquired in

accordance with Section 4515 Procurement of Services. .07 Guidance related to contracting for services can be obtained by

contacting Procurement Services, Ministry of Central Services.






.08 Work should not commence before a contract is signed. However, where an immediate need exists for the service, a memorandum of understanding (MOU) or letter of intent may be utilized. The justification of such a decision should be documented and appropriately approved. The MOU or letter of intent will be superseded by the subsequent contract.

Contract Formation .09 Advice from legal counsel should be obtained when drafting a

contract due to the potential for legal implications. .10 Contract terms should include all of the following:

• the parties to the contract; • the term of the contract, including all delivery dates,

progress review dates and termination provisions; • a detailed description of the services to be provided,

including performance criteria and product/result acceptance criteria;

• the price for the services, as well as rates that will be referenced during the term of the contract (e.g., hourly or per diem rates); and

• the terms of payment (i.e., legal billing name, payment due dates, payment amounts, discount terms, holdback terms, delayed payments, etc.).

.11 Terms of payment must reflect the Government’s payment

policy. See Section 3150 Timing of Supplier Payments for details.

.12 Generally, contracts should not provide for payment in advance

of work being completed unless the policy conditions in .04 above are in place. Payments should be subject to any holdbacks.

.13 Documentation, outlining all relevant terms and conditions,

must take one of the following formats:

• a formal written contract; • a memorandum of understanding or agreement; • a fee schedule; or • a detailed written estimate.

.14 Written documentation of contract terms and conditions is

always preferred. It ensures the contractor understands the




expectations and conditions of the contract. It also protects the Government if the contractor does not deliver the service as agreed upon.

.15 Considerations when determining the appropriate contract

format are the following:

• typical business practice in an industry; • the complexity of the service; • the dollar amount of the transaction; and • previous experience with the contractor.

.16 Formal written contracts are recommended in any of the following situations:

• The life of the contract is expected to exceed one year. • Progress payments are required. • The service to be provided is complex or is to be delivered

in stages. • More than one ministry is affected by the service to be

provided. • Significant legal concerns exist (e.g., copyrights for

systems software). • A ministry wishes to protect itself legally when dealing

with an unknown supplier.

Verbal Contracts .17 Verbal contracts are discouraged. However, when a written agreement is impractical (e.g., in an emergency situation), a verbal agreement will be accepted if the dollar amount of the contract is less than $5,000 over the life of the contract. The arrangements, including all relevant terms and conditions must be noted on file and signed by a ministry official with delegated authority to enter into contracts. If the total amount of the contract is less than $500 over the life of the contract, and the invoice details the transaction, all that is required is the appropriate delegate’s signature on the invoice.

Monitoring Contracts .18 A process to monitor contract performance must be established

to ensure the contractor meets the terms of the contract. To be effective, the monitoring process should ensure the following: • Progress is monitored on a timely and regular basis. • Deviations from agreed to deadlines and costs are

explained.




• Unacceptable work is immediately identified and addressed with the contractor, preferably in writing.

• Contract disputes are handled with minimum of delay.

To protect the ministry, good file documentation regarding contracts is necessary.

Overall Evaluation .19 Managers should evaluate their contract management processes

on an ongoing basis to determine whether the processes can be made more effective.

Invoices .20 Invoices related to service contracts must contain sufficient

detail to readily reveal the nature of the service or work, and must reference the relevant contract (or indicate on the invoice that it is a verbal contract).

Other Contract Considerations

Equipment Rental .21 Ministries should consider the following when renting equipment:

• Based on a cost/benefit analysis, determine if renting the

equipment is the best option. • When equipment is rented for more than one month, use a

formal written contract. • Lessees are responsible for fulfilling the terms of any and

all leases. • If the lease is a capital lease, refer to Section 2150 Capital

Assets Accounting for more information, including the accounting for capital leases.

Workers’ Compensation .22 Ministries are to ensure that the contract outlines the party Considerations responsible for assessments under The Workers’ Compensation

Act, 2013. Pursuant to section 131, anyone engaged in work by a contractor or subcontractor for a principal (i.e., the Government of Saskatchewan) is considered to be a worker of the principal and assessed under this Act, unless the contractor or subcontractor is assessed as the employer. Pursuant to section 132, the principal must ensure the contractor or subcontractor makes payments to the Workers’ Compensation Board that they are liable for, or the principal is liable for them.

http://www.qp.gov.sk.ca/documents/English/Statutes/Statutes/W17-11.pdf





.23 Ministries entering contracts are to immediately notify the Workers’ Compensation Board (Board) of the name and address of the contractor and the nature and amount of the contract where applicable.

.24 Ministries must ensure the contractor provides written evidence

from the Board that the contractor’s obligations are complete and there are no arrears before settling payments under a contract.

Non-resident Contractors .25 Ministries should be aware that there may be implications for

contracts as they relate to the collection of PST (e.g., if a non-resident business doesn’t collect PST at the time of sale, the customer is required to self assess and remit the tax to the Revenue Division of the Ministry of Finance). See https://www.saskatchewan.ca/business/taxes-licensing-and-reporting/provincial-taxes-policies-and-bulletins/provincial-sales-tax for details regarding possible implications or contact the Revenue Division of the Ministry of Finance.

The Builders’ Lien Act .26 Ministries are to ensure that the documentation of terms for

construction contracts outline that the contract and its performance are subject to applicable provisions of The Builders’ Lien Act. Form C1 is found within the Regulations and can be utilized to request certification of substantial performance of the contract.

References 2150 Capital Assets Accounting 3101 GRF Payment Responsibilities 3154 Purchase Cards 4125 Insurance 4210 Personal Service Contracts 4500 Goods and Services 4505 Purchases of Goods 4515 Procurement of Services 4525 Communications (Advertising) 4530 Transportation of Goods 4535 Rent of an Aircraft and Executive Aircraft 4540 Primary Research

CPA Canada Handbook Accommodation Manual

https://www.saskatchewan.ca/business/taxes-licensing-and-reporting/provincial-taxes-policies-and-bulletins/provincial-sales-tax



http://www.qp.gov.sk.ca/documents/English/Statutes/Statutes/B7-1.pdf


https://taskroom.sp.saskatchewan.ca/Documents/Accommodation-Manual.pdf




The Builders’ Lien Act and The Builders’ Lien Regulations The Executive Government Administration Act The Purchasing Act, 2004 The Workers’ Compensation Act, 2013


http://www.qp.gov.sk.ca/documents/English/Regulations/Regulations/B7-1R1.pdf





Part: Financial Management and Administration Number: 4515 Section: Treasury Board’s General Management Policies Date: 2017-09-11 Subsection: Goods and Services Page: 1 of 8 Policy: Procurement of Services


Procurement of Services

Objective The objective is to outline the policy and procedures for procuring services.


subsection 10(2) Applicability This policy applies to ministries. This section does not apply to construction services that are covered

by specific legislation such as The Highways and Transportation Act, 1997 or The Public Works and Services Act.

Definitions 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. Expression of Interest is a process which is used to gather information (e.g., cost) about an unfamiliar service/process or product in order to gain an understanding of the suppliers that may be interested in providing the service. Invitational process is used to invite suppliers to participate in a fair, open, transparent, competitive process. Quotes are obtained from suppliers in an informal selection process to determine prices suppliers would charge to provide a specific service. Request for Information is a process similar to the expression of interest process used to gather information from interested suppliers before the selection process. Request for Proposal may be utilized when price is not the only evaluation factor and when a ministry is unsure of the best solution. In this situation, the bidder proposes a solution to meet the requirements. Short Form Competition is a process that requires less information than a standard competition due to the lower risk and dollar value. Source List identifies suppliers of a specific service and indicates the period of time period that the service is available.




Central Services .01 Ministries are responsible for ensuring services are Procedures awarded through a fair, open and transparent manner

considering a best value approach. .02 Ministries are responsible to ensure that the various trade

agreements are complied with for service contracts that exceed specified thresholds. For details on each, including exceptions to the thresholds, visit the following websites:

• New West Partnership - $75,000:

http://www.newwestpartnershiptrade.ca/ • Canadian Free Trade Agreement - $100,000

https://www.ait-aci.ca/canadian-free-trade-agreement/ • Canada-US Agreement on Government Procurement –

355,000 SDR (contact Purchasing Branch for the most recent Canadian currency equivalent): http://tradecommissioner.gc.ca/sell2usgov-vendreaugouvusa/procurement-marches/agreement-accord.aspx?lang=eng

.03 Ministries must ensure communications policy with respect to

print, communications and promotional purchases (Section 4525 Communications/ Advertising) and that requirements for personal service contracts (Section 4210 Personal Service Contracts) are followed.

.04 Contracting for private legal services by ministries must be

done in consultation with the Ministry of Justice. Selecting a Contractor .05 Ministries are to conduct a formal open competitive

procurement process where the estimated value of the procurement of services is $75,000 or more. Any exceptions must be in accordance with the applicable trade agreements. (See paragraph 4515.12 for examples of exceptions.)

.06 Source lists or alternative processes may be used for service

procurements under $75,000. For service contracts valued between $25,000 and $75,000 it is recommended that a short form competition or invitational process be followed. Service contracts valued under $25,000 may be entered into by obtaining quotes.

http://www.newwestpartnershiptrade.ca/

http://www.ait-aci.ca/wp-content/uploads/2017/04/CFTA-Consolidated-Text-Final-English.pdf


http://tradecommissioner.gc.ca/sell2usgov-vendreaugouvusa/procurement-marches/agreement-accord.aspx?lang=eng







.07 Ministries are responsible to ensure competitions for service contracts are advertised on the provincial tender site (https://sasktenders.ca/content/public/Search.aspx). After the contract has been awarded the successful supplier’s name must be posted on the provincial tender site.

.08 The opportunity must be advertised on the provincial tender

site when the procurement is $75,000 or more. Ministries are encouraged to use SaskTenders for other service procurements under $75,000 where appropriate.

.09 Ministries are not to reduce or divide the single procurement

into multiple procurements in order to avoid the thresholds. .10 There are several formal methods for selecting a supplier

which include:

• A Request for Proposal (RFP) may be utilized when price is not the only evaluation factor and when a ministry is unsure of the best solution. In this situation, the bidder proposes a solution to meet the requirements. Written proposals are requested.

• Request for Information (RFI) and Expression of Interest (EOI) processes are tools to gather information (they may include cost) about a service/process or product that the ministry is not familiar with and to gain an understanding of the suppliers that may be interested in providing the service. A response to a RFI or EOI should not be used to award to a potential supplier and should not influence the chances of the participating suppliers from becoming the successful proponent in any subsequent opportunity.

.11 When employing a competitive procurement processes, take into consideration the time and effort required to conduct the process. The following guidelines should be considered:

• Procuring services is a legal process. • Provide requirements based on need and describe the

needs in generic terms. • All suppliers should be provided identical information

(e.g., requirements, a description of the competition and selection process, and appropriate terms and conditions).

• Allow sufficient time for suppliers to prepare responses.

https://sasktenders.ca/content/public/Search.aspx




Alternative Processes .12 Ministries may consider alternative processes where an Allowed by Trade Agreements exception in the trade agreement allows for it, provided that

alternative processes are not used to avoid competition, discriminate between suppliers, or protect its suppliers. Examples of exceptions include the following:

• items relating to Aboriginal peoples; • procurements from another public entity; • where an unforeseen situation of urgency (e.g., an

emergency to deal with life safety issues) does not allow sufficient time for an open procurement process;

• where the services are regarding matters of confidential or privileged nature and their disclosure could compromise government confidentiality;

• professional services being acquired are exempt from the trade agreement (e.g., legal and health services);

• if no bids are received for a conducted competition.

This is not an exhaustive list and ministries should contact Executive Council, Intergovernmental Affairs, or the Ministry of Central Services, Procurement Services for clarification.

Document Guidelines .13 The competitive procurement document must contain the

following:

• a description of the scope of work which fully defines the requirements or services being contemplated;

• the term of the resulting agreement and any extension options;

• the evaluation methodology and the mandatory, rated and other criteria that will be used to evaluate submissions;

• the place and contact person where responses are to be sent;

• the submission date and closing time; (The closing date of a competitive procurement process should be a normal working day (i.e., Monday to Friday, excluding provincial and national holidays).)

• the place where a person can obtain information about the competition;

• the terms and conditions that will apply to the competition;

• the terms and conditions that will apply to any resulting agreement or an identification of the process to determine the resulting agreement; and




• a statement identifying the trade agreements to which the competition is subject.

Best Value .14 The Government of Saskatchewan is committed to the use of a Evaluation Criteria best value approach in its procurement practices and

evaluation. A best value approach means the public entity will structure and conduct procurements in a fashion which allows consideration of factors beyond total cost in determining which supplier proposal provides the greatest overall benefit to the public entity. While total cost remains a fundamental component of any procurement, public entities are encouraged to consider other applicable factors in developing the evaluation components of procurement opportunities. Consideration of best value begins with a comprehensive appreciation of the purpose and challenges that the procurement is intended to address.

.15 All evaluation criteria and evaluation methodology must be set

out in the competition document. Examples include supplier experience, approach, project plan and timeframes, resources, proposal clarity, price, presentation, references and any other factors related to the procurement provided they are not used by ministries to avoid competition, discriminate between suppliers, or protect local suppliers.

.16 Ministries are cautioned to avoid unnecessary mandatory

criteria to ensure that responses are not unnecessarily disqualified.

.17 Evaluation criteria should be developed, reviewed and

approved prior to issuing a competition procurement document. .18 The evaluation criteria may only be altered by means of

addendum to the competition document prior to the competition closing date.

Timeframes .19 The procurement process should allow sufficient time for

suppliers to prepare responses. Procuring entities should consider providing suppliers a minimum response time of 15 business days for service procurements. Reasonable notice should be provided for all addenda to original requests.




Late Bids .20 The Government of Saskatchewan’s general policy is that late proposals are not accepted, and that proposals that are received after the published closing time are returned unopened.

Bid Evaluation .21 Competitive procurement processes require an evaluation team

to be responsible for reviewing and rating the submissions in accordance with the pre-established evaluation criteria.

.22 The method used to evaluate responses should reflect the

requirements set out in the procurement document.

.23 Evaluation team members will be required to review the proposal submissions and complete an evaluation matrix, rating each submission individually. Evaluators will be required to ensure all documentation is fair, factual and fully defensible.

.24 Evaluation team members should be made aware of the

restrictions related to the utilization and distribution of confidential information collected through the competitive procurement process. The evaluation team is required to keep confidential and secure all documents, data, information and other material, which is provided, obtained, or accessed under a procurement process.

Proposal Award .25 The highest scoring proposal will be chosen as the preferred

supplier. .26 Organizations should not discriminate or exercise preferential

treatment in awarding a contract to a supplier.

.27 The contract should be awarded on a timely basis. .28 For competitions over $75,000, ministries must post contract

award notification including the successful supplier’s name on SaskTenders.

Contract .29 The agreement between the ministry and the successful

supplier should be formally defined in a signed written contract based on the terms and conditions or the form agreement attached to the competition document and accepted bid response. Further information on contracts is found in Section 4510 Contracts for Services.




Supplier Debriefing .30 For competitions, suppliers that participated are entitled to a debriefing. Ministries should allow suppliers a reasonable timeline following the date of the contract award notification to request a debriefing.

.31 A debriefing session should inform suppliers of the strengths

and weaknesses of their proposal and why their proposal was or was not selected. Caution should be used in order to not share sensitive competitive information.

Conflict of Interest .32 Ministries should consider having evaluation team members

sign a conflict-of-interest declaration and/or a non-disclosure of confidential information agreement where appropriate.

.33 Ministries should refrain from engaging in activities that may

create or appear to create a conflict of interest during a procurement process. If at any time during the procurement process a member of the evaluation team becomes aware of a possible conflict of interest, they should disclose details regarding the possible conflict of interest to the evaluation team.

.34 Ministries should monitor any potential conflict of interest that

may arise through ministry staff, advisor, external consultant, or supplier involvement in a procurement process. Individuals involved in the activities should declare actual or potential conflicts of interest. Where a conflict of interest arises an appropriate mitigating action should be taken.

Reporting .35 Ministries are required to report annually on services

procurements completed. (See the Canadian Free Trade Agreement, Article 516.3.) This information is requested annually by Executive Council, Intergovernmental Affairs.

Assistance .36 Ministries are encouraged to contact Procurement Services,

Ministry of Central Services for assistance in procuring services.

References 2150 Capital Assets Accounting 3101 GRF Payment Responsibilities 3154 Purchase Cards 4125 Insurance 4210 Personal Service Contracts 4500 Goods and Services




4505 Purchases of Goods 4510 Contracts for Services 4525 Communications (Advertising) 4530 Transportation of Goods 4535 Rent of an Aircraft and Executive Aircraft 4540 Primary Research

The Executive Government Administration Act The Purchasing Act, 2004 The Workers’ Compensation Act, 2013 Websites:

New West Partnership:


Canadian Free Trade Agreement - $100,000 https://www.ait-aci.ca/canadian-free-trade-agreement/ Canada-US Agreement on Government Procurement: http://tradecommissioner.gc.ca/sell2usgov-vendreaugouvusa/procurement-marches/agreement-accord.aspx?lang=eng












Part: Financial Management and Administration Number: 4525 Section: Treasury Board’s General Management Policies Date: 2011-05-19 Subsection: Goods and Services Page: 1 of 6 Policy: Communications (Advertising)


Communications (Advertising)

Objective The objective is to specify guidelines for the procurement of and the payment for communications services, including Agency of Record Accounts, Specialty Supplier Project Accounts and Printing Project Accounts.



Appendix B Public Agencies). Except for the printing procedures in .16 to .23, it also applies to the Crown Investments Corporation of Saskatchewan and its subsidiaries.

Treasury Board Policy .01 All budgeted communications (advertising) costs for the fiscal year must be approved by Media Services, Executive Council through the established communication policy.

Procedures .02 The following are Communications Services Branch,

Executive Council procedures and processes that are to be followed when acquiring communications services. For further clarification, please refer to the Communications Services Procurement Policy issued by Executive Council.

Agency of Record Agency of Record

.03 Agency of Record Accounts are coordinated for ministries and Crown corporations by Communications Services, Executive Council. Agencies of record may conduct activities such as the following:

• account planning/buying • media planning/negotiation/buying • production/project management • strategic communications planning • accounting/administration • creative conceptualization • copy-writing • design Note: In keeping with current government policy, the procurement of research and website services suppliers are specifically excluded from Agency of Record Accounts and are to be procured by Communications Services, Executive Council.




.04 Ministries/Crown corporations should contact the Director of Communications Services, Executive Council to discuss requirements and procedures in procuring an agency of record.

.05 These accounts go to open competition among full-service

advertising agencies when annual communications costs are valued at over $250,000. Those accounts valued under $250,000 will be procured through the short-form competition process established at Communications Services, Executive Council.

Formal Contract .06 Ministries/Crown corporations are to draft a formal contract

between the ministry/Crown corporation and the agency of record that has won the account in consultation with Communications Services, Executive Council. The ministry/Crown corporation must forward the contract to Communications Services, Executive Council for content approval prior to signing the contract.

Memo of Authorization .07 Until contract negotiations have been completed, the

ministry/Crown corporation must obtain a Memo of Authorization from Communications Services, Executive Council that covers the work to be performed by the agency of record.

Media Placement .08 For media placement, approval of Communications Services,

Executive Council via a Memo of Authorization is not required for invoices from agencies of record. The order document for media placement is called an insertion order which is provided by the ministry/Crown corporation and summarizes pertinent information such as type of media, date, time (if applicable), size (if applicable), and cost.

Minimum Supporting Documentation .09 As a minimum, the invoice must be supported by the

following:

• an order document, which records the understanding between the supplier and the ministry/Crown corporation regarding the details of the requested services (as a minimum, an order document must take the form of a




“budget estimate” document that summarizes details of the requested services including deadlines, a cost estimate covering the project, and other pertinent information);

• a third-party invoice (when the agency of record uses a third party); and

• a tear sheet or affidavit (for media placement). Ministries may attach, as supporting documentation to the invoice, tear sheets that are provided electronically or obtained online (e.g., produced through a publication’s in-house system or through a vendor hosted system), if they provide proof of publication. Supporting documentation must include an audit trail to the origin of the tear-sheet (e.g., vendor-hosted system) and the date of publication. An agency of record may bill media placement up to 90% on order. The balance is paid upon receipt of an invoice and required supporting documentation.

Specialty Supplier Specialty Services Project Accounts .10 Specialty Supplier Project Accounts are established for

ministries and Crown corporations that require specialty services on an individual project basis or on an ongoing project basis, from a supplier other than its agency of record.

The work for Specialty Supplier Projects will fall into one of the categories below:

• Digital Film/Video Production • Design • Writing Services • Research Services • Direct Mail • Events • Communications Management • Media Monitoring • Signs and Displays • Photography • Website Services For further clarification, please refer to the Communications Services Procurement Policy issued by Executive Council.




.11 Specialty Supplier Project Accounts go to open competition when communications requirements are valued at over $75,000. Those accounts valued under $75,000 will be tendered to suppliers from the Government of Saskatchewan registered supplier database through the processes established at Communications Services, Executive Council.

Memo of Authorization

.12 Ministries/Crown corporations must obtain a Memo of Authorization from Communications Services, Executive Council that outlines the work to be performed unless an agency of record is used.

Invoice Processing .13 In order to be processed, an invoice must give at least a brief

description of the work or service performed. All communications invoices are approved by the source ministry/Crown corporation through the normal processing and verification procedures.

.14 All Specialty Supplier Service invoices must also be supported

by Communications Services, Executive Council through a Memo of Authorization unless the invoice is from an agency of record. If the agency of record uses a third party, the third party invoice must be provided as supporting documentation.

Note: In keeping with current government policy, the procurement of research and website services suppliers are specifically excluded from Agency of Record Accounts and are to be procured by Communications Services, Executive Council.

Printing Services Printing Services

.15 Printing includes annual reports, brochures, pamphlets, publications, stationery, newsletters, business forms and all other printed materials as determined by Communications Services, Executive Council.

.16 Agency input may be appropriate for ministries/Crown

corporations who have an agency of record. The agency may be used for such things as creative, writing, and project liaison but will not be involved in procurement. When an external service provider is necessary in lieu of agency input, these services are procured through the supplier database maintained




by Communications Services. Requisitions .17 Ministries/Crown corporations complete a detailed print

requisition that is supplied to Communications Services, Executive Council.

.18 Communications Services, Executive Council reviews the print

requirements on the requisition, consults with the ministry/Crown corporation client regarding supplier selection, initiates the tendering procedures and then issues a purchase order to the awarded printer.

.19 The printer works with the client ministry/Crown corporation

and ad agency (if one is used) to complete the job satisfactorily, and sends the finished job to the ministry/Crown corporation or specified location.

Change Orders .20 All changes to the print requirements after the original order is

placed require the approval of the client and Communications Services, Executive Council, who will then issue a Change Order.

Standing Offers .21 A Standing Offer is awarded to the supplier for a fixed term, so that all government ministries/Crown corporations

may deal directly with the supplier to purchase the appropriate goods or service.

Local Purchase Orders .22 These services can be easily and directly sourced by

government ministries, boards, commissions and agencies through the use of Local Purchase Orders drawn against Standing Offers established by Communications Services, Executive Council for Copying and Stationery.

• Copying Contract

• fewer than 20,000 impressions • maximum dollar value of $1,000




• Stationery – quantities determine price and product • business cards • letterhead • envelopes • ministerial stationery

.23 Requests for Quotations for print projects that are frequently

printed in a consistent format over a fixed term for a specific ministry/Crown corporation shall be made to an appropriate group of pre-qualified suppliers. A Standing Offer is awarded to the supplier for a one-year term. Client ministries/Crown corporations deal directly with the supplier to purchase the appropriate goods or service.

References 3150 Timing of Supplier Payments 3152 Interest on Late Supplier Payments

4540 Primary Research Communications Services Procurement Policy (Executive Council)

http://minet/Tools%20and%20Templates/Communications%20Services%20Procurement%20-%20Policy%20and%20Procedures/Communications%20Procurement%20Policy%20July%202014.pdf


Part: Financial Management and Administration Number: 4530 Section: Treasury Board’s General Management Policies Date: 2012-08-27 Subsection: Goods and Services Page: 1 of 3 Policy: Transportation of Goods


Transportation of Goods

Objective The objective is to outline the requirements for the economic and efficient transportation of goods.

Authority The Financial Administration Act, 1993, clause 5(a), subsection 10(2) Applicability This policy applies to ministries. Definitions Incoming transportation charges are transportation charges

associated with goods shipped from a source outside the Government. Outgoing transportation charges are transportation charges associated with goods shipped by a ministry to either another ministry or outside the Government. A common carrier is a trucking company that offers to carry general freight for any shipper. This does not include “for hire” contract carriers who operate solely for a ministry.

Treasury Board Policy .01 Ministries are to use the Mail Services Branch of the Ministry of Central Services to provide mail and messenger services, whenever possible.

.02 The use of private couriers or messengers may be necessary if

an urgent delivery cannot be made more economically. .03 If Mail Services cannot serve the purpose, the Saskatchewan

Transportation Company (STC) is to be used as the express carrier for delivery of goods to points served by STC within the Province. Where necessary, other bus lines may be used for delivery of goods to other locations.

.04 Common carriers will be used for freight handling

requirements. .05 Goods that cannot be shipped more economically may be

shipped by rail. .06 A commercial air carrier or government aircraft may be used to

transport goods when time is critical and other means of transportation will not serve the purpose.




Provincial Comptroller Directives

Consultation .07 Ministries should consult with the following entities for

assistance in making transportation decisions:

• Highway Traffic Board – rates charged and areas served by common carriers; and

• Central Services – Commercial Services Division.

Rail Shipments .08 Goods shipped by rail generally include large equipment, tank car shipments and goods directed to points not regularly served by other carriers.

Private Courier or .09 Private courier or messenger services are to be used sparingly Messenger Services and as a last resort. Ministries should be prepared to justify

their decision to use these services. F.O.B. Destination .10 When possible, ministries should arrange to have goods

delivered Free On Board (F.O.B.) destination or prepaid by the supplier since:

• goods delivered F.O.B. destination remain the property of

the supplier until delivered (i.e., the supplier is responsible for lost or damaged goods);

• the onus is on the supplier to find the most economical and efficient mode of transportation after a delivered price is agreed upon; and

• it consolidates the cost of the goods and transportation charges on one invoice which facilitates payment.

Verification for Payment .11 In addition to the verification procedures outlined in

Section 3101 GRF Payment Responsibilities, ministries are to have adequate procedures to ensure transportation charges are:

• properly authorized; • related to goods the ministry has shipped or received; • fair and reasonable, especially when the supplier arranged

for the transportation; and • properly supported by way bills.




Incoming Transportation .12 For goods ordered through Central Services, ministries are –Central Services responsible for: Initiated

• verifying transportation charges; • reporting problems concerning damaged goods, lost goods

and incorrect charges to Purchasing Branch, Central Services; and

• ensuring charges are submitted to Purchasing Branch for approval.

Incoming Transportation .13 For goods not ordered through Central Services, – Ministry Initiated ministries are responsible for:

• arranging transportation; • verifying charges; • correcting problems concerning damaged goods, lost

goods and incorrect charges; and • approving transportation charges.

Outgoing Transportation .14 The ministry being charged is responsible for: – Inter-ministry

• arranging transportation; • verifying charges; • correcting problems concerning damaged goods, lost

goods and incorrect charges; and • approving transportation charges.

References 3101 GRF Payment Responsibilities 4310 Relocation Expenses


Part: Financial Management and Administration Number: 4535 Section: Treasury Board’s General Management Policies Date: 2012-08-27 Subsection: Goods and Services Page: 1 of 1 Policy: Rent of an Aircraft and Executive Aircraft


Rent of an Aircraft and Executive Aircraft

Objective The objective is to outline requirements for the rent of an aircraft and the use of executive aircraft.

Authority The Financial Administration Act, 1993, clause 5(a), subsection 10(2) Applicability This policy applies to ministries. Treasury Board Policy .01 The permanent head may authorize rent of an aircraft from the

private sector:

• for transportation of an employee or agent required to travel on government business to areas not regularly serviced by commercial airlines (code to travel);

• for use in an emergency (e.g., ambulance, rescue); and • in exceptional circumstances where such rental is in the

best interest of the ministry. .02 The approval of the minister is required for the use of

executive aircraft by ministry officials.

Provincial Comptroller Directives

Rent of Aircraft .03 The authorized ministerial official should contact Air

Transportation at the Ministry of Central Services regarding the availability of government-owned aircraft.

Executive Aircraft .04 The use of executive aircraft by ministerial officials must be

authorized by the minister. Central Services will invoice the ministry for the trip at the rates approved by Treasury Board.

References 4405 Employee Travel 4440 Private Aircraft


Part: Financial Management and Administration Number: 4540 Section: Treasury Board’s General Management Policies Date: 2011-05-19 Subsection: Goods and Services Page: 1 of 3 Policy: Primary Research


Primary Research

Objective The objective is to specify requirements with respect to primary research.


subsection 10(2) Applicability This policy applies to ministries. It also applies to Treasury Board

Crowns (see Appendix B Public Agencies). The Crown Investments Corporation of Saskatchewan and its subsidiaries are subject to the same processes.

Definition Primary research is qualitative and/or quantitative research, including

but not limited to, focus groups, public opinion polls, product and customer related surveys, and market research, that is conducted by third parties.

Treasury Board Policy .01 No ministry or Crown corporation shall conduct primary

research without prior arrangement with Executive Council. .02 Primary research costs are to be borne by ministries, including

Executive Council, and Crown corporations receiving the benefit from the research in proportion to the value they receive. Where one ministry pays the costs of another ministry or a Crown corporation, for administrative efficiency, the ministry is to recover the costs and refund them to vote.

Procedures .03 Approval for every primary research project undertaken is to

be obtained in advance from the Director, Communications Services, Executive Council.

.04 Cost allocation is to be documented in an agreement among the

parties receiving the benefit (i.e., ministries and Crown corporations receiving the benefit of the research). The agreement is to be executed prior to conducting the research.

.05 Prior to conducting research, ministries/Crown corporations are

to obtain approval for the interview guides, draft surveys or other associated material from Communications Services, Executive Council.

.06 Communications Services, Executive Council procures all




primary research suppliers through the awarding of contracts to research suppliers in accordance with the Communications Procurement Policy. Refer to Section 4525 Communications (Advertising) and the process for specialty services.

.07 Communications Services will determine the appropriate

selection process for the competition based on the Communications Procurement Policy.

.08 Once a supplier has been selected, Communications Services

will provide the ministry or Crown corporation with a purchase order or other acceptable form of authorization.

.09 The ministry or Crown corporation is responsible for ensuring

a contract is signed with the successful supplier, if required. .10 Invoices for primary research, other than omnibus polls, are

provided by the supplier directly to the ministry or Crown corporation. These invoices should be processed in the normal routine.

Public Opinion Polling .11 All public opinion polling is reported quarterly by Executive

Council. See Provincial Polling Results. .12 It is the responsibility of the ministry or Crown corporation

conducting the public opinion poll to provide a suitable report to Executive Council upon completion of the project.

.13 Executive Council assumes the cost of publishing polling

results.

Omnibus Poll .14 Ministries or Crown corporations are invited to submit questions to the omnibus poll.

.15 Submission of questions for the omnibus poll is considered

agreement to pay for the polling costs associated with those questions.

.16 The supplier for the omnibus poll is selected through the

competition process managed by Communications Services. .17 Communications Services arranges for the poll to be conducted

and has final approval of all questions on the poll.

https://www.saskatchewan.ca/government/public-consultations/public-opinion-poll-results




.18 The polling company conducts the poll and submits the results to Communications Services. The results are then forwarded to the initiating ministry or Crown corporation.

.19 An Agreement for Omnibus Polling Participation between the

ministry/ministries or Crown corporation(s) receiving benefit from the poll and Executive Council is prepared.

.20 Communications Services pays the invoice for omnibus

polling. Reimbursements from ministries and Crown corporations for their share of costs are refunded to vote by Executive Council.

References 3005 Refunds to Vote 4510 Contracts for Services 4525 Communications (Advertising)

Appendix H Central System Processing Communications Procurement Policy (Executive Council) Provincial Polling Results (Executive Council)

https://www.saskatchewan.ca/government/doing-business-with-government/information-for-communications-and-print-service-providers#step-1

https://www.saskatchewan.ca/government/public-consultations/public-opinion-poll-results


Part: Financial Management and Administration Number: 4545 Section: Treasury Board’s General Management Policies Date: 2010-01-25 Subsection: Goods and Services Page: 1 of 3 Policy: Protocol Gifts


Protocol Gifts

Objective The objective is to outline the policy for providing protocol gifts. The Protocol Office administers the Gift Bank.


Treasury Board Policy .01 The Protocol Office acquires items to be used as gifts that

reflect a wide range of Saskatchewan arts and crafts. .02 Gifts may be presented to official visitors to the Province who

are received by the Lieutenant Governor, the Premier, the Speaker, Cabinet Ministers, Members of the Legislative Assembly and senior officials.

Official visitors include the following:

• members of the Royal Family, the Governor General,

heads of state and government; • heads and members of important government,

parliamentary, business, cultural or similar delegations; and • ambassadors, High Commissioners and other members of

the Diplomatic and Consular Corps. .03 Gifts may be provided for presentation:

• to hosts on the occasion of official trips outside the Province; and

• on official occasions within the Province, such as events at which the Premier, Speaker or Cabinet Ministers are either hosts or official guests and where a presentation on behalf of the Government is appropriate.

.04 Gifts may be made available:

• for presentation, on behalf of the Province for special recognition to members of provincial boards and commissions, retiring judges, and departing executive public servants who have held a senior executive rank for at least 18 months;




• to offices of the Government of Saskatchewan abroad and in Ottawa, for distribution as needed; and

• to Members of the Legislative Assembly, as required, for presentation on behalf of the Government on occasions where the Member is officially representing the Government.

Price Guidelines .05 Gifts may be presented in accordance with the following price

guidelines:

• up to $1,500 for members of the Royal Family, the Governor General, heads of state and government;

• up to $200 for ministers and other senior persons from abroad as well as for members of provincial boards and commissions, retiring judges and departing executive public servants, including deputy ministers, heads of Treasury Board Crown corporations, associate and assistant deputy ministers and heads of secretariats who have held a senior executive rank for at least 18 months;

• up to $150 for senior diplomats; • up to $75 for other diplomats, officials, etc., and for

spouses accompanying senior official visitors; and • up to $50 for members of delegations.

.06 These price ranges apply to gifts taken abroad by

Saskatchewan delegations or individuals with the category depending on the status of the recipient.

Ineligible Recipients .07 The Protocol Office does not provide gifts for presentation to:

• individuals, except as stated above; • businesses or organizations; • Crown corporations; or • elected representatives and officials for private use.

Private use includes the following:

• personal office decoration; • gifts to individuals who are not involved in an official

capacity; or • gifts for constituency purposes.




No Souvenir Items .08 The Protocol Office does not provide souvenir items for conferences, tourism or publicity purposes, nor does it provide pins.

Provincial Comptroller .09 Inquiries regarding protocol gifts should be directed to the Directives Protocol Office.

.10 The Gift Bank normally responds to specific requests for gifts. It may on occasion, and by mutual agreement, provide a modest stock of gifts to the offices of the Lieutenant Governor, the Premier, the Speaker and Cabinet Ministers. A gift requisition must be completed in each case, specifying the presenter, the recipient, the occasion or purpose and the gift items.


Part: Financial Management and Administration Number: 4550 Section: Treasury Board’s General Management Policies Date: 2003-01-03 Subsection: Goods and Services Page: 1 of 1 Policy: Christmas Cards


Christmas Cards

Objective The objective is to specify spending limits for Christmas cards. Authority The Financial Administration Act, 1993, clause 5(a), subsection 10(2) Applicability This policy applies to ministries. Treasury Board Policy .01 Each minister may spend up to $500 for the purchase of

Christmas cards. Christmas cards are to be purchased from a provincial, national or international charitable organization or through any Saskatchewan-based printing company. Ministers are responsible for making their own arrangements regarding purchasing and printing. Distribution is restricted to associates in other governments and private industry.

.02 Deputy ministers or equivalents and the Clerk of Executive

Council may spend up to $350 for the purchase of Christmas cards.

Provincial Comptroller .03 The limit for ministers does not vary according to the number Directives of portfolios each minister may be responsible for.

.04 The Deputy Minister to the Premier or delegate decides

eligibility for equivalents to deputy ministers. .05 All Christmas card costs are charged to the applicable ministry.


Part: Financial Management and Administration Number: 4552 Section: Treasury Board’s General Management Policies Date: 2013-11-07 Subsection: Goods and Services Page: 1 of 1 Policy: Condolences upon Death of an Employee


Condolences upon the Death of an Employee

Objective The objective is to outline the policy for the purchase of flowers or other appropriate gift upon the death of an employee.

Authority The Financial Administration Act, 1993, clause 5(a), subsection 10(2) Applicability This policy applies to ministries. Treasury Board Policy .01 Upon the death of an employee, ministries may spend up to

$200 including delivery charges to purchase flowers or an appropriate gift to express their condolences to the family. Approval of the Permanent Head or delegate is required.

Reference 3100 Payments from the GRF 3101 GRF Payment Responsibilities


Part: Financial Management and Administration Number: 4553 Section: Treasury Board’s General Management Policies Date: 2008-12-12 Subsection: Goods and Services Page: 1 of 1 Policy: Premier’s Office – Gifts and Flower Arrangements


Premier’s Office – Gifts and Flower Arrangements

Objective The objective is to specify the gift and flower policy for the Premier’s Office.

Authority The Financial Administration Act, 1993, clause 5(a) Applicability This policy applies to the Premier’s Office. Treasury Board Policy .01 The Premier’s Office may purchase flower arrangements for

the Premier’s Office. The approval of the Deputy Minister to the Premier or delegate is required.

.02 The Premier’s Office may purchase suitable gifts to be

provided to others, for the purpose of recognition, loss, illness, celebration or to express appreciation. The approval of the Deputy Minister to the Premier or delegate is required.

Reference 4545 Protocol Gifts


Part: Financial Management and Administration Number: 4555 Section: Treasury Board’s General Management Policies Date: 2010-04-19 Subsection: Goods and Services Page: 1 of 1 Policy: Land Purchases


Land Purchases

Objective The objective is to outline the requirements for the purchase of land. Authority The Financial Administration Act, 1993, clause 5(a) and

subsection 10(2) Applicability This policy applies to ministries. Background The Provincial Lands Act, clause 20(1)(d) states:

20(1) “The Lieutenant Governor in Council may:

(d) authorize the minister to exchange provincial lands for other lands in the province or purchase or acquire other lands in the province.”

Treasury Board Policy .01 All land acquisitions require approval by the Lieutenant Governor in Council unless specifically exempted by

Provincial statute.

References 3810 Management of Capital Assets 4505 Purchases of Goods


Part: Financial Management and Administration Number: 4565 Section: Treasury Board’s General Management Policies Date: 2009-06-30 Subsection: Goods and Services Page: 1 of 1 Policy: Appliances for Employee Use


Appliances for Employee Use

Objective The objective is to outline the policy for the purchase of appliances for employee use.

Authority The Financial Administration Act, 1993, clause 5(a), subsection 10(2) Applicability This policy applies to ministries. Treasury Board Policy .01 Ministries may purchase appliances for employee use in staff

rooms or similar common areas. Provincial Comptroller .02 Appliances should be acquired to facilitate lunch, coffee, and Directives nutritional breaks for employees and should be designated for

use in staff rooms or similar common areas. .03 Costs of appliances should be reasonable and should be

absorbed within existing ministry budgets. .04 Ministries should use discretion to ensure purchases are modest

and publicly defendable. .05 Examples of appliances which may be acquired under this

policy include coffee makers, kettles, water coolers, microwaves and refrigerators.

.06 Energy Star compliant appliances are preferable.


Part: Financial Management and Administration Number: 4600 Section: Treasury Board’s General Management Policies Date: 2015-06-08 Subsection: Transfers Page: 1 of 2


Transfers

Definitions Government transfers are transfers of money or tangible capital assets 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, as would occur in

a purchase/sale or other exchange transaction; • expect to be repaid in the future, as would be expected in a loan;

or • expect a direct financial return, as would be expected in an

investment (CPA Canada Public Sector Accounting (PSAB) Handbook, PS 3410).

There are three types of transfers: Entitlements are transfers that a government must make if the recipient meets specified eligibility criteria. These payments are non-discretionary as legislation or regulations prescribe “who” is eligible to receive the transfer and “how much” is transferred (PSAB Handbook, PS 3410). Shared Cost Arrangement transfers are reimbursements and/or advance funding of eligible expenditures pursuant to an agreement between the transferring government and the recipient (PSAB Handbook, PS 3410). Other Transfers (Grants) are transfers where the government has discretion in deciding whether or not to make the transfer and who to provide it to (PSAB Handbook, PS 3410).



Part: Financial Management and Administration Number: 4600 Section: Treasury Board’s General Management Policies Date: 2015-06-08 Subsection: Transfers Page: 2 of 2


Treasury Board Policies Treasury Board has approved the following transfer policies: • Section 4605 Control of Transfers; • Section 4610 Contributions (Donations); and • Section 4615 Grants in Lieu of Taxes.

Applicability The applicability of each policy is specified in the policy. The applicability to public agencies is in accordance with clause 5(d) of the FAA.


Part: Financial Management and Administration Number: 4605 Section: Treasury Board’s General Management Policies Date: 2018-05-31 Subsection: Transfers Page: 1 of 2 Policy: Control of Transfers


Control of Transfers

Objective The objective is to specify the control requirements for transfers. Authority The Financial Administration Act, 1993, clause 5(a) and

subsection 10(2) Applicability This policy applies to ministries. Definitions Refer to Section 4600 Transfers for the following definitions:

• government transfers • entitlements • shared cost arrangements • other transfers (grants)

Treasury Board Policy .01 Ministries are responsible to establish such terms and conditions so as to be reasonably satisfied that transfer moneys are spent for authorized purposes.

.02 Regulations and agreements for transfers and transfer programs

are to cover the following:

• the eligibility criteria , if any, to be met by the recipient to qualify for the transfer;

• the stipulations, if any, to be met by the recipient after being eligible for the transfer;

• the future years’ authorization, if any, required for multi-year transfers;

• the manner in which the transfer is to be applied for; • the type of information which is to be provided by the

applicant; • a provision to enable a representative of the Minister of

Finance to examine the books and records of the applicant; and

• a provision for the disposition of any unused portion of a transfer by any government board, commission, agency or Crown corporation.

Provincial Comptroller .03 Accounting requirements outlined in the CPA Canada Directives Public Sector Accounting Handbook, PS 3410 Government

Transfers are to be complied with.


Part: Financial Management and Administration Number: 4605 Section: Treasury Board’s General Management Policies Date: 2018-05-31 Subsection: Transfers Page: 2 of 2 Policy: Control of Transfers


.04 For further information regarding transfers, refer to Appendix M Government Transfers Application Guidance and

Template Agreements and Appendix I Province of Saskatchewan – General Revenue Fund – Year End Reporting Requirements and Procedures.

.05 Questions regarding accounting requirements may be directed

to the Ministry Executive Director/Director of Administration who may consult with the Assistant Provincial Comptroller, Ministry of Finance.

.06 For details with respect to transfer payments from the General

Revenue Fund, refer to Section 3101 GRF Payment Responsibilities and Section 3142 Timing of Grant Payments.

References 3100 Payments from the GRF 3101 GRF Payment Responsibilities 3142 Timing of Grant Payments 4600 Transfers 4610 Contributions (Donations) 4615 Grants in Lieu of Taxes

Appendix H Central System Processing Appendix I Province of Saskatchewan – General Revenue Fund – Year End Reporting Requirements and Procedures Appendix K General Revenue Fund Quarter-End Procedures Appendix M Government Transfers Application Guidance and Template Agreements CPA Canada Public Sector Accounting Handbook, PS 3410


Part: Financial Management and Administration Number: 4610 Section: Treasury Board’s General Management Policies Date: 2010-04-19 Subsection: Transfers Page: 1 of 1 Policy: Contributions (Donations)


Contributions (Donations)

Objective The objective is to clarify that contributions (donations) are grants that require Treasury Board approval.

Authority The Financial Administration Act, 1993, clauses 5(a) and 5(d) Applicability This policy applies to ministries and Treasury Board Crowns (see


Definition Contributions (donations) are gifts. The donor receives no goods or

services in return from the organization, except perhaps, intangible benefits. Gifts in kind (e.g., use of floor space and equipment, excluding incidental use) are also considered contributions (donations) when they result in a cost to the Government.

Treasury Board Policy .01 Government agencies are not to make monetary contributions, except as grants that have received Treasury Board approval.

.02 Government agencies must not provide gifts in kind.

References 4600 Transfers 4605 Control of Transfers 4615 Grants in Lieu of Taxes


Part: Financial Management and Administration Number: 4615 Section: Treasury Board’s General Management Policies Date: 2012-08-27 Subsection: Transfers Page: 1 of 1 Policy: Grants in Lieu of Taxes


Grants in Lieu of Taxes

Objective The objective is to specify a policy for grants in lieu of taxes. Authority The Financial Administration Act, 1993, clauses 5(a) and 5(d) Applicability This policy applies to the Crown Investments Corporation of

Saskatchewan and its subsidiaries; it also applies to Treasury Board Crowns (see Appendix B Public Agencies).

Treasury Board Policy .01 Yearly grants in lieu of property and business taxes may be made to municipalities by Crown corporations on the following basis:

• on properties owned by the corporation and used in its

operations – grants equal to ordinary property and business taxes;

• on properties rented by the corporation from the Ministry of Central Services – grants equal to ordinary occupancy and business taxes; and

• on properties rented by the corporation from private individuals or companies – grants equal to ordinary business taxes.

References 4600 Transfers 4605 Control of Transfers 4610 Contributions (Donations)


Part: Financial Management and Administration Number: 5000 Section: Treasury Board’s General Management Policies Date: 2015-06-08 Subsection: Remuneration for Boards, Commissions and Page: 1 of 1 Committees


Remuneration for Boards, Commissions and Committees

Background The types of boards that are found in the Government under enabling legislation are boards of directors for organizations, boards of trustees to administer funds, quasi-judicial boards, boards of inquiry and advisory boards. Legislation outlines the mechanism of appointment (e.g., Order in Council, Minister’s Order, election by members). Section 22 of The Interpretation Act, 1995 provides that the power in an enactment to appoint a board member includes the power to fix remuneration and expenses. Not all boards have separate enabling legislation. The Executive Government Administration Act allows a minister to appoint advisory committees. The approval of the Lieutenant Governor in Council is required (section15).

Authority The Financial Administration Act, 1993 (FAA) allows Treasury Board to make orders and issue directives with respect to its duties under section 4 of the FAA (e.g., relating to the finances, the administrative policy and management practices, and the accounting policies and practices of the Government) (clause 5(a)). The FAA allows the Provincial Comptroller to issue directives detailing the manner in which Treasury Board orders and directives are to be complied with (subsection 10(2)).

Treasury Board Policies Treasury Board has approved the following remuneration policies: • Section 5005 Per Diem Rates (Boards, Commissions and

Committees); and • Section 5010 Travel and Other Expenses (Boards, Commissions

and Committees).

Applicability These policies apply where the Lieutenant Governor in Council or a minister sets the remuneration of board appointees, except for the Crown Investments Corporation of Saskatchewan and its subsidiaries.


Part: Financial Management and Administration Number: 5005 Section: Treasury Board’s General Management Policies Date: 2010-04-19 Subsection: Remuneration for Boards, Commissions and Page: 1 of 4 Committees Policy: Per Diem Rates (Boards, Commissions and Committees)


Per Diem Rates (Boards, Commissions and Committees)

Objective The objective is to specify the requirements for remunerating the chairperson and members of boards.


subsection 10(2) Definition Retainer is an amount paid to retain the services of a professional.

Treasury Board Policy .01 There are three levels of responsibility for boards, commissions

and committees which are as follows:

High Responsibility The board, commission or committee makes precedent-setting decisions of a quasi-judicial or judicial nature. They typically have a relatively high public profile. Members are normally professionals working in their professional capacity on the board, commission or committee. Medium Responsibility The board, commission or committee makes non-precedent-setting decisions or provides senior level recommendations. They do not have a high public profile. The membership tends to have a background in the discipline with which the board is primarily concerned. Moderate Responsibility The board, commission or committee makes routine decisions within clearly prescribed parameters or provides general advice. The membership tends to be composed of appointees selected to ensure that members of the general public are aware of and involved in the process of government.

.02 The maximum per diem rates are based on the responsibility

level of the board, commission or committee. The guidelines are as follows:




Responsibility

Level Position Per Diem Rate

High Chairman Member

up to $235 up to $155

Medium Chairman Member

up to $155 up to $110

Moderate Chairman Member

up to $95 up to $70

.03 Treasury Board must approve initial establishment and

subsequent changes to responsibility levels and compensation rates.

.04 When responsibility levels and per diem rates are within the

guidelines, boards, commissions and committees, whose duration will not exceed six months, may be established without Treasury Board approval.

.05 Members of boards, commissions and committees need not be

paid but no one who is paid receives less than $25 per day. .06 Public servants are not eligible to receive compensation for

service on boards, commissions or committees. .07 Increases that are within the guidelines do not require Treasury

Board approval, as long as the responsibility level does not change.

.08 Where the total time required of an appointee is five hours or

less, one-half the per diem rate will apply. Ministries may pay more than one day when more than eight hours are worked.

.09 The time required to travel to and from a meeting may be

included in calculating the per diem payment. .10 Appointees to boards are not employees and are not eligible for

employee benefits. .11 Ministries and agencies document the special conditions that

justify the payment of retainers in their budget submission to Treasury Board Branch of the Ministry of Finance.




.12 The payment of retainers requires specific Treasury Board

approval unless authorized by an Order in Council.

Provincial Comptroller .13 Per diem payments are not intended as salaries or as full Directives compensation for lost income; they are meant as token

payments to indicate appreciation of public service. If work loads are so heavy that committee work is close to full-time, or requires professional expertise, options other than higher payments are considered to ensure fair compensation such as:

• replacing committee membership by part-time or special

consultant positions; or • expanding the membership of committees to ease the

work load for one member. .14 Ministries and agencies document the special conditions that

justify the payment of retainers in their budget submission to Treasury Board Branch of the Ministry of Finance. Examples of justifiable conditions are:

• an annually high level of public stature is needed to

adequately fulfill the prescribed duties; and/or • inordinately high overhead costs borne by a qualified

individual render the per diem inadequate; and/or • the time required to prepare for meeting far exceeds the

meeting time, rendering the per diem inadequate; and/or • the total time required to fulfill the duties are such that

they severely restrict the appointee’s normal vocation. .15 The annual budget submissions for boards, commissions and

committees are subject to the call for estimates and should include:

• compensation rates • proposals for new boards • changes to responsibility levels • changes to per diem rates • changes to retainers

.16 Treasury Board Branch will make recommendations to

Treasury Board concerning responsibility levels, per diem rates above the guidelines and/or retainers. Ministries and agencies




will be kept informed of recommendations that differ from their requests.

.17 An Order in Council, if required, is obtained before processing any payment.

.18 All board members receiving per diem payments are to submit

expense statements.

The following is required on the statement:

• payee name; • name of the committee, board or group the member is

working with; • dates of meetings attended; • rate of remuneration; and • signatures of the payee and an authorizing official, such as

chairperson or secretary of the committee or the board. .19 Refer to Section 3101 GRF Payment Responsibilities for

payment details. .20 It is possible to pay honorariums to the member’s employer if

the member makes this request. Refer to Appendix H Central System Processing.

References 3101 GRF Payment Responsibilities 5000 Treasury Board’s Policies for Remuneration 5010 Travel and Other Expenses (Boards, Commissions and

Committees) Appendix H Central System Processing


Part: Financial Management and Administration Number: 5010 Section: Treasury Board’s General Management Policies Date: 2011-10-03 Subsection: Remuneration for Boards, Commissions and Page: 1 of 1 Committees Policy: Travel and Other Expenses (Boards, Commissions and Committees


Travel and Other Expenses (Boards, Commissions and Committees)

Objective The objective is to specify the requirements for the payment of travel and other expenses for the chairperson and members of boards.


subsection 10(2) Treasury Board Policy .01 Reimbursement for expenses incurred by members of boards,

commissions and committees is authorized at rates established by the Public Service Commission for out-of-scope employees.

Provincial Comptroller .02 Members are reimbursed at the rates established by the Public Directives Service Commission for out-of-scope employees unless

otherwise specified in legislation and related Order in Council or Minister’s Order. Refer to Section 4405 Employee Travel.

.03 A Travel Expense Statement showing hotel, meals,

transportation, intra-city travel, and other related costs is submitted for payment. Each statement is to be signed by the individual submitting the claim and approved by the chairperson, vice-chairperson or designated ministry official. Refer to Section 3136 Travel Expense Statements.

.04 Refer to Section 3101 GRF Payment Responsibilities for

payment details.

References 3101 GRF Payment Responsibilities 3136 Travel Expense Statements 4405 Employee Travel 5000 Treasury Board’s Policies for Remuneration 5005 Per Diem Rates (Boards, Commissions and Committees)

Appendix H Central System Processing