CPPM Procedure Chapter A: Budgetary Control

This chapter of the Core Policy and Procedures Manual describes procedures that are supplementary to Chapter 3, Part II on budgeting.

• A.1 General
• A.2 Accessing Contingencies and New Programs Vote

A.1 General

• Core Policy 3.2 Part II

Budget instructions and presentation guidelines are available on the Ministry of Finance intranet (government access only).

Financial Reporting and Advisory Services (FRAS), OCG is responsible for monitoring vote spending. Ministries are accountable for ensuring that spending is within the limits as set in the Estimates.

A.2 Accessing Contingencies and New Programs Vote

Ministries will seek the appropriate approval and the budget will be transferred to the ministry for the payments. This allows reporting of the total program costs within the program and to allow the chart of accounts to be used properly. Listed below are the procedures for payments through the Contingencies and New Programs Vote.

Procedures

1. The ministry prepares and submits a Treasury Board Submission to request access to Contingencies and New Programs Vote to Treasury Board.
2. Treasury Board will approve, reject or modify access. If approved, the Ministry of Finance and the ministry involved will receive the approved Treasury Board Submission.
3. If access is approved, the following procedure will happen for actuals until the end of the fiscal year as follows:
   • An existing program - the ministry will make payments from the appropriate Service Line(s) in the votes.
   • A new program - the ministry requests a new Service Line from Financial Reporting and Advisory Services, OCG. The Service Line will be set up in the ministry and will roll-up to the Contingencies vote in the ministry. In the next fiscal year, the Service Line will be rolled up to the appropriate vote in the ministry. These transactions will be reported in the Public Accounts as another vote in the ministry.
   • An Ex Gratia or a one time payment - there is a Corporate Service Line for Ex Gratia or one time payments from Contingencies. The Service Line number is 99803. This Service Line will be rolled-up to the Contingency vote in each ministry that requires it.
   • A Capital Acquisition - the ministry will make payments from the appropriate Service Line(s).
4. Budget procedures - there will be no transfer of actuals to the Contingencies and New Program Vote by the accessing ministry. The actuals will remain in their ministry and only budget will be transferred. Based on the approved Treasury Board Submission, Financial Reporting and Advisory Services will add the budget up to the amount of the approval which will bring the vote to zero variance.
5. At the end of the fiscal year, based on the approved Treasury Board Submission, Financial Reporting and Advisory Services will add the budget amount required to bring the vote variance to zero without exceeding Treasury Board approval.

The Consolidated Revenue Fund Supplementary Schedules to the Public Accounts under the Contingencies and New Programs Vote will show the ministries accessing the vote and the program name. The actual expense by group account classification will be combined under the ministry and the vote to which the program belongs. If it is a new program or ex gratia payment, the vote in the ministry will be shown as Contingencies and New Programs vote. The budget transfer will be listed and explained under other authorizations in the ministry and the Contingencies and New Programs Vote.

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