1. PeopleSoft 9.2 Upgrade P2P | Online Expenditure Approvals
Facilitator: Wendy Campeau

2. Course Overview Module 1 Module 5 Financial Administration Manual
Approving Accounts Payable Vouchers
Module 2
Module 6
Changes in 9.2 and Theory
Approving Journals
Module 3
Module 7
SAM Approval WorkCenter
Setting Filters
Enact Standing Acting
Approving Travel Authorizations
Approving Cash Advances
Approving Expense Reports
Module 4
Module 8
Approving Requisitions
Approving Purchase Orders
Approving Single Bills
Approving Recurring Bills

3. Agenda Module 1: General Financial Authority Expenditure Officer
Expenditure Officer Adjustments
Contract Authority
BIP
Payments
Duty Travel
Revenue Officer

4. General Financial Authority
The Financial Administration Act (FAA)
Charge specific authorities with certain financial powers and duties
Departments must ensure adequate training has been received
Only employees with Contract Authority may enter into a contract on behalf of Government.
All records are subject to audit
A written record is required to be signed by a public officer and their respective supervisor specifying any financial approval authorities
This is a privilege even though it is a requirement for the job
Expenditure authority can and has been revoked when used inappropriately

5. Specimen Signature Record (SSR)
The government has developed a specimen signature record (SSR) to serve as the written record
The SSR must be signed by a public officer and their supervisor specifying their designated financial authority
By signing the SSR the incumbent and the supervisor acknowledge, understand and accept each of their responsibilities
The SSR will assist in setting up authority in SAM

6. Limits Captured on SSR Will Set Up Authority in SAM
Financial coding (SAM)
Organization
Area
Project coding (if applicable)
Specify amount by selecting only one of six identified amount limits
Specify approval authority for duty travel if applicable:
Travel Authorization authority
Expense Report Approval authority
Cash Advance Approval authority

7. Expenditure Officer Provides a pre-encumbrance
e.g. initiates a requisition for goods or services
Initiates an encumbrance
e.g. completes a purchase order for goods or services
Authorizes (certifies) a charge against an appropriation (budget)
e.g. receives invoice for goods received or services rendered

8. Expenditure Officer Adjustment
Adjustments to General Ledger Accounts:
Expenditure Officer must:
Adjust the source document (GNWT best practice)
Review all information to ensure relevance, accuracy and completeness and makes required modifications
Check that backup is uploaded
Review coding (pay attention to project costing, open item keys, and debit/credit)
Original coding should be updated or adjustment will end up with multiple lines in the GL
Check adjustment is not already done

9. Contract Authority Officer
Ability to contract in accordance with Government Contract Regulations
Need Contract Authority for the Corporate Credit Card (Visa One)
Contract using Local Contract Authority (LCA)
Contract Regulations (section 7):
Subject to the Act and these regulations, a contract authority may, on behalf of the Government:
(a) enter into a contract under which the total amount payable does not exceed the monetary signing limits assigned to the contract authority;
(b) renegotiate the amount payable under a contract where the total amount payable under the contract does not exceed the signing limits of the contract authority.
The GNWT Contract Regulation does not apply to the NWT Housing Corp.

10. Standing Acting Appointment
The supervisor of the position must approve the standing acting appointment on the SSR
Standing acting appointments are not activated simply by the absence of the person
Standing acting appointments will have a duration for specified appointment
Delegation must occur in the system
Similar to the delegation in HRIS.
Only those people listed on the SSR will be available for delegation in SAM
SAM will send a notice when the supervisor delegates authority

11. Responsibilities of Expenditure Officers Business Incentive Policy (BIP)
Purpose: to give preference on government procurement to businesses that are owned and operated within the NWT
ITI maintains the Government's official registry of all approved northern businesses under the Business Incentive Policy
The Contract Regulations state that contracts valued at less than $25,000 do not need to go to tender
PSS suggests that goods valued at less than $25,000 and services valued at less than $10,000 be purchased without a tender
No bid adjustment will be applied

12. Responsibilities of Expenditure Officers Business Incentive Policy (BIP)
The BIP registry will identify the goods or service that BIP vendors have been approved for
E.g. Canadian North Inc.
Service Categories Offered By This Business:
Aircraft Charters/Flight
Airport Ground
Freight/Cargo/Moving
The following order of priority must be followed when searching for a vendor to purchase goods from:
Local BIP Registered business
NWT BIP Registered business
NWT Non-BIP business
Non-NWT business
You can find the BIP Registry at:

13. Responsibilities of Expenditure Officers Payments
Compliance with legal requirements
Consistent with program responsibilities
Consistent with the appropriated purpose
Available appropriation (budget)
Compliance with other
Policies
Directives
Procedures
Correct financial information (matches invoice/coding)
Financial information linked to purchase orders or requisitions in SAM
Correct vendor information

14. Responsibilities of Expenditure Officers Payments
Expenditure Office must ensure:
Account classifications are accurate
Supporting documentation is in place and referenced as required (e.g., written contract, agreement, receipts)
All required certifications/approvals are in place (e.g. proof that goods and services are received)
Payment terms are correct
GNWT prefers direct deposit
The Comptroller General’s office has the expectation that you have opened the supporting documentation and verified it is correct.

15. Responsibilities of Expenditure Officers Payments
Goods
Quantity received is the amount that was ordered
Supplier’s unit price matches the purchase order
Transportation/freight charges are appropriate
Services
All contract terms are adhered to
GST is included or excluded, as appropriate
Housing Corporation pays GST
Must ensure encumbrances are linked to vouchers.

16. Responsibilities of Expenditure Officers Payments
Expenditure Officer must ensure:
Invoice has not been previously paid
Multiple electronic invoices
Prepayment – only where required and justified (e.g. subscriptions, registration fees)
For required contract payments, supporting documentation may include the following:
Workers’ Compensation Clearance
Statutory Declaration of Contractor
Other procurement requirements for approvals

17. Responsibilities of Expenditure Officers Payments
Flow Chart - IB Guidelines for Procurement of Less Than $25,000
Flow Chart - IB Guidelines for Procurement for Services Less Than $25,000
Flow Chart - IB Sole Source Authorization Form for Procurement of $25,000 or Greater
Flow Chart - IB GNWT Procurement  (Goods, Services, Constructions)
IB Personal Service Contract or Contract of Employment
IB NWT Manufactured Products
IB Standing Offer Agreements and Supply Service Arrangements

18. Responsibilities of Expenditure Officers Payments
Honoraria (FAM 740 & IB740.01)
Shall be paid to:
Members of public boards (commonly referred to as boards, agencies, authorities, committees, and councils)
Individuals who are publicly appointed or authorized through ministerial, executive or legislative authority to perform a specific public service
In accordance with the classification of boards established by the Executive Council
All Honoraria must be paid through a payroll system, as per CRA.

19. Responsibilities of Expenditure Officers Payments
Hospitality and Gifts Extended by the Government (FAM 765 & IB765.01)
Only Ministers, Deputy Ministers and their duly authorized delegates or service contractors may have expenditure authority for hospitality and gifts.
An expense for hospitality or gift must be authorized in advance by the appropriate expenditure authority.
Promotional Items Extended by the Government (FAM 770 & IB )
Only Ministers, Deputy Ministers and their duly authorized delegates and service contractors may have expenditure authority for promotional items.
A promotional expense must be authorized in advance by the appropriate expenditure authority.

20. Responsibilities of Expenditure Officers Payments
Payment Terms:
BIP Vendor- 20 days after receipt of invoice
All other vendors- 30 days after receipt of invoice
Public officers and members of the Legislative Assembly- due immediately
Early release, for extraordinary circumstances- must be deemed appropriate by the responsible Minister, Deputy Head or Director of Finance
Early release at the request of a vendor- invoice must be reduced by applying a 2% discount

21. Responsibilities of Expenditure Officers Duty Travel
The Duty travel must be economical and maximize the duty traveler’s productive work time
An employee on duty travel is considered to be at work and is eligible for the same insurance entitlements, protection and coverage as they are when in the workplace

22. Responsibilities of Expenditure Officers Duty Travel
Before booking any travel, the duty traveler must look at the Government’s current standing offer agreements (SOA)
The standing offer agreements offer benefits such as discounted rates and no cancellation or change fee
Commercial Airfare - SO
Yellowknife southern - expires Nov 2021
NWT Routes - expires Oct 2018

23. Responsibilities of Expenditure Officers Duty Travel
2 free checked bags
No change fee
Fully refundable ticket when cancelled 2 hours or more prior to departure

24. Responsibilities of Expenditure Officers Duty Travel
Prior to travel, the approving authority shall ensure:
There is an authorized travel plan in place
Compliance with Government standards
All southern duty travel outside the NWT has documented Deputy Head approval
All duty travel for outside Canada has documented Ministerial approval

25. Responsibilities of Expenditure Officers Duty Travel
After travel, the expenditure officer shall ensure:
The presence of all required supporting receipts, including travel authorization
Travel expenditures follow FAM
All cash advances are cleared
Travel expense claim is submitted within 10 days of trip completion
Lost receipts: prepare a statutory declaration for lost receipts FAM IB is provided

26. Responsibilities of Expenditure Officers Duty Travel
All duty travel airfare must be charged to the Government’s credit card (should be booked on the traveller’s VISA One credit card)
Use of duty travelers’ personal card is only to be used in extenuating circumstances; i.e. government credit card was disabled or lost during travel

27. Responsibilities of Expenditure Officers Duty Travel
Duty travel commences when you are on route to the airport or on route to your destination by other modes of travel
When duty travel commences:
After 6:30 AM local time the traveler has sufficient time to eat breakfast at home, therefore breakfast may not be claimed
After 13:00 local time the traveler has sufficient time to eat lunch at home, therefore lunch may not be claimed
After 18:30 local time the traveler has sufficient time to eat dinner at home, therefore dinner may not be claimed

28. Responsibilities of Expenditure Officers Duty Travel
When duty travel ends:
Between midnight and 4:00 local time, breakfast may not be claimed
Before 12:30 lunch may not be claimed
Before 18:30 local time dinner may not be claimed
The above rules for meal reimbursement may be waived if it is shown that meals had to be eaten at other times or the meal provided was unacceptable

29. Responsibilities of Expenditure Officers Duty Travel
Vehicles:
Use of personal vehicles for Government business should be avoided if possible
Duty travelers should use a rental vehicle if practical, economical, and authorized in advance
A Government Credit Card must be used to pay for approved rental vehicles
The Government has insurance coverage for rented duty travel vehicles and the duty traveler will not be reimbursed for the cost of any supplementary insurance

30. Responsibilities of Expenditure Officers Duty Travel
Meals:
Meals are to be reimbursed at the approved per diem rate
The Government will not reimburse a duty traveler for alcoholic beverages
The allowable per diem rate in a foreign country is the same government per diem rate as for travel within Canada
Traveler has the option to utilize the Treasury Board of Canada per diem rate applicable to the foreign travel in that country

31. Responsibilities of Expenditure Officers Duty Travel
If traveler creates a total “daily meal expense” greater than the allowable per diem rate, reimbursement must be supported by substantiating receipts
Cannot claim on a meal by meal basis
Receipts are not required for meals covered by the per diem allowance
Claims for meals which could have been provided by the commercial carrier will not be approved without explanation for why the meal was not adequate

32. Responsibilities of Expenditure Officers Duty Travel
Incidental Expenses:
A duty traveler receives payment for incidental expenses for each day or part day of duty travel
Incidentals cannot be claimed for trips that begin and end in the same calendar day.
The incidental amount is not increased through submission of receipts- incidental expense is a set amount.

33. Responsibilities of Expenditure Officers Duty Travel
Accommodation:
Ensure reimbursement and standards are met
Accommodations should be approved in advance and substantiated by receipts
Accommodations must be purchased with a Government travel credit card whenever possible with applicable Government rates
Accommodations within the Northwest Territories should be from a Business Incentive Policy vendor

34. Responsibilities of Expenditure Officers Cash Advance for Travel
Cash is only advanced to a duty traveler for duty travel expenses where cash will be utilized
Amount of the advance must not exceed reasonably expected expenses to be incurred
Advance should be not be issued sooner than deemed necessary
A travel advance that has been provided which exceeds the allowable expenses shall be repaid within ten (10) days of travel completion.

35. Responsibilities of Expenditure Officers Duty Travel
A duty traveler should not:
Travel by motorcycle
Use unregulated vacation rental accommodations (i.e. Air BnB, HomeAway, etc.)
Use unregulated ridesharing ( i.e. Uber, Lyft, etc.)

36. Revenue Officer Billing, Receipting, Recording & Safeguarding
Designated Revenue Officer (billing, receipting, recording, safeguarding):
Ensures revenue is properly invoiced, received, receipted and recorded
Should only invoice for collectible revenues and recoveries
Must follow-up in first 60 days for payment
Provide the Department of Finance collections division all requested backup for invoices 90 days past due
Revenue must be recorded and deposited in accordance with approved systems and procedures in a timely manner. 

37. Agenda Module 2: Changes in 9.2 Approval Thresholds Approval Routing
Transaction Types
Approval Notifications/Escalations
Standing Acting
SSR Form

38. Changes in SAM 9.2
If your position currently has expenditure, revenue, or adjustment authority, you will continue to be required to approve various documents generated in SAM
The approvals will now be completed electronically in SAM and will be routed by your SSR’s in SAM
Departments will identify SSR Admins
SSR Admins will enter and maintain SSRs in SAM (including standing acting)
Individuals must enact their standing acting in SAM
Specimen Signature Records (SSR)s will be stored in DIIMS

39. Approval Thresholds Transaction Types Thresholds
Expenditure, Adjustment and Revenue
$0 – $25,000
$0 – $50,000
$0 – $100,000
$0 – $250,000
$0 – $500,000
Full

40. Approval Routing Approvals Routing:
Requisition, Purchase Order, Voucher and Billing
Organization and Area OR Project
Dollar amount threshold
Travel Authorization and Expense Reports
Organization
Cash Advance
Security role & SSR
Journals
SSR must have All ORGs selected

41. Transaction Types Expenditure Revenue Adjustment Travel Authorization
Single Bills
Expense Report
Recurring Bills
Requisition
Adjustment
Purchase Order
Journals
Voucher

42. Approval Notifications/Escalations
notifications can be configured by transaction type
Transactions can be configured to re-notify based on a set number of days (tbd but 2 days)
WorkCenters provide visibility to transactions pending approval
Queries will be developed for managers to run to see transactions that are outstanding

43. Standing Acting
Delegated Authorities can designate who their standing acting will be in SAM
Note these individuals must be in the SSR to be designated in SAM
Designation can be done from the GNWT Approval WorkCenter
Must enter the Start Date and End Date
SSR Form

44. Agenda Module 3: Navigate in SAM Approvals WorkCenter Setting Filters
Permanent
Temporary
Enacting Standing Acting
Requesting SSR Admin to enact on your behalf

45. Agenda Module 4: Approve Requisitions Approving Purchase Orders
Review accounting chart field coding
Review any supporting documentation
Budget Check
Notify to PSS (if using Procurement Shared Services)
Approving Purchase Orders
Dispatch to Supplier

46. Agenda Module 5: Approving Accounts Payable Vouchers Review invoice
Verify basis date
Verify payment terms
Ensure correct supporting documentation is attached
Notify A/P Department Rep if documents require attaching

47. Agenda Module 6: Approving Journals Review supporting documentation
Review accounting chart field coding

48. Agenda Module 7: Approve Travel Authorizations Approve Cash Advances
Verify reasonableness of expense lines
Verify accounting chart field coding
Review supporting documentation, if required
Budget check the transaction
Approve Cash Advances
Verify reasonableness of request
Approve Expense Reports
Review supporting documentation
Ensure FAM rules have been adhered to

49. Agenda Module 8: Approving Single Bills Approving Recurring Bills
Review supporting documentation
Internal vs. external
Verify accounting chart field coding
Approving Recurring Bills
Navigate to Billing WorkCenter
Verify recurring schedule has been generated
Change status from HLD to New
Notify FESS Accounting Authority

50. Any Questions? Online Materials: Available on the 9.2 SharePoint site
Self-study guides
UPKs
Recorded training sessions
Departmental Support:
Contact your departmental support person before contacting the Helpdesk
SAM Specific Questions:
Technical:
Include in the Subject line: SAM – specific issue
Ex. SAM – TA/ER Assistance
Training: