Rescinded [2017-10-18] - Guideline on Financial Management of Pay Administration

4.1.1 That administrative efficiency and control be exercised in the verification of pay input data by financial management so the work performed by human resources (HR) personnel is not duplicated;

4.1.2 That a process be in place to record and account for salary and wage commitments, as stipulated under s 32 of the Financial Administration Act (FAA), and to allow persons with authority under s 33 of the FAA to verify that payments are a lawful charge against the appropriation and that funds are available;

4.1.3 That all persons with delegated signing authorities for pay transactions successfully complete the requisite training to understand the responsibilities associated with their delegated authority; and

4.1.4 That the Chief Financial Officerprovide functional direction to persons who are responsible for the distribution of cheques and direct deposit payment statements and ensure that adequate segregation of duties, such as the custody and distribution of cheques, is performed by persons who do not have signing authority in the areas of staffing, classification, staffing transactions or pay input transactions.

4.5.1 That recovered salary expenses, allowances and employer-paid benefits do not result in unauthorized increases to the home organization's spending authority; and

4.5.2 That the home organization absorb the difference if the amount the host organization is prepared to pay is less than the salary being paid to the employee on secondment or person on an interchange assignment;

4.6.1 That a Garnishee Contact be designated as the initial point of contact for all garnishee summons and that he or she, upon receipt of the summons, would determine whether:

• The individual subject to garnishment is an employee of the department; or
• The individual is working under contract;

4.6.2 That payment be made to the assignee, attorney or judgment creditor, as the case may be, when assignment of a Crown debt for a personal services contract has been approved or a power of attorney or garnishment order is in effect;

4.6.3 That, pursuant to the Garnishment, Attachment and Pension Diversion Act, garnisheed money is forwarded to the court or the office indicated in the garnishee summons as follows:

• For salary (employees), within 15 calendar days after the last day of the pay period in which it is withheld; and
• For other remuneration (contractors), including fees, honoraria and the like, within 15 calendar days after it is garnisheed;

4.8.1 The Directive requires that any salary replacement be recovered from other sources, such as a workers' compensation board, when an employee has been injured and, in rare instances of administrative error, the employee is receiving full salary during the predetermined period as established by the employer. Such money does not have to be repaid when the salary replacement stems from a personal disability policy for which the employee or the employee's agent has paid the premium. Refer to the appropriate provincial legislation to determine if employment-injury benefits received from the Workers' Compensation Board are taxable. For additional information concerning workers' compensation and injury on duty leave, consult the Injury-on-Duty-Leave,published by the Treasury Board Secretariat.

4.8.2 Ensure that monies recovered are managed in compliance with the Directive on Receipt, Deposit and Recording of Money.

4.9.1 The Directive requires that, in collaboration with the department's HR branch, a departure report and checklist be established to sign off and certify that all money owing and recoverable material are accounted for before making a final payment to an employee leaving the department.

• The certification process is to ensure the return of the following: outstanding accountable advances such as travel advances, standing advances, emergency salary advances, petty cash funds and change floats; acquisition cards; travel cards; identity cards; overdrawn leave; and material on loan, such as equipment, tools and manuals. This list is not exhaustive and may include other items.
• The areas within an organizations that are required to sign off may include HR, security, materiel management, administration and library and financial services. This list is not exhaustive and may include other areas within the organizations.

4.9.2 The Directive requires that the financial management personnel-or, if applicable, the organization to which payment authority under section 33 of the Financial Administration Act is delegated-is the last to sign off and does so only after establishing that no money is owed to the Crown. Only then is it recommended that final payment be released.