Delegation of signing authority

 

Background

Delegated signing authorities must be exercised in accordance with the government’s financial management control framework. Responsibility for the control and spending of public money is placed on the Minister and the President by Parliament through appropriation acts, Financial Administration Act (FAA) and its regulations. It is not possible for the Minister and the President to personally carry out all the responsibilities of financial administration for the Department. Therefore, it is necessary to delegate officials the responsibility to exercise these authorities on their behalf. Through written delegation, financial and other authorities are assigned to appropriate positions in the Department where responsibility can be most effectively exercised and where accountability for results can best be assigned. The integrity of the system by which authority is passed from Parliament to the Minister, to the President and downwards to the lowest level of authority, is dependent on officers at each level properly supervising those to whom they have delegated signing authority.

Developments to date

The first Shared Services Canada (SSC) Delegation of Signing Authority was approved by the former President on April 1, 2012, and in September 2012 was amended to integrate the delegation of contracting authority which was approved on September 28, 2012.

Changes to the SSC Delegation Instrument were drafted in 2013 to reflect requirements identified in the new TB Directive on Travel, Hospitality, Conference and Event Expenditures. Legal services were also involved to ensure the new instrument was in line with legislation.

Current status

The Treasury Board (TB) Directive on the Delegation of Financial Authorities for Disbursements requires that a review of the controls related to delegated financial authorities be performed on an annual basis. As part of the SSC annual review, each element included in the existing departmental Delegation of Signing Authority Instruments has been assessed in order to ensure that if reflects TB policy requirements, the pay administration transformation XXX.

The Delegation of Signing Authority was approved by the former President on March 16, 2015, and Specimen Signature Records were prepared for the new President and his direct reports, following his appointment on July 6, 2015.

Considerations/observations

XXX, the President has the legal authority to approve the SSC Delegation of Signing Authority. Based on the FAA and the Interpretation Act, the President, as Deputy Head of SSC, is the appropriate person within the department to exercise the Minister’s powers to execute authorizations under sections 33 and 34 of the FAA as well as authorizations for contracting, procurement and human resources.

Next steps

As per the TB Directive on Delegation of Financial Authorities for Disbursements, SSC will prepare and provide an updated Delegation of Signing Authorities for review and approval within 90 days of the appointment of a new Minister.