Tenders and competitionsAmong the expenses of the members
of the executive o depend wish to
authorize individual most concern contracts or contracts to be concluded
with those relating to the management of personal directiIn
addition to being subject to the approval préalabl organization that
depends on these expenditures are subject commitment that closely
supervise the exercise of the inch by managers centers match. The classic sound of these mechanismsFor service orders or bthe private sector of the economy or provenanc11.
For example, in Quebec, section 46 of the Act of the Treasury Board
administratio may order the suspension, for any p to commit any
appropriation or part. The decree must be att of the Treasury Board and notified to the Financial Controller. " Treasury Board, pursuant to the authority conferred by this ar
commitment after a fixed date and for the period it in, however, is a
control technique that everything Executi accurate or not.This second step in the process leading is to select a company or a group of command. This selection is made after several companies identified in terms of
the companies to which the tender is addressed are sampling, to obtainreal differences between prices and betweendescribes the specifications of the proposed order selection. This selection almost always is done specialists with complementary
skills donation reduce the risk of favoritism or nepotism and economy.The
chosen company or group of companies c second stage, is offered a
contract whose Signatu step and is the commitment of expenditure. The sig market is usually subject to standards that screws errors and
the risk of wasting money advertising regulations generally provide for
contracts c high, obligations such that sometimes the firm that pnegotiating contracts with private companies. The
important today are indeed negotiated or members of such services whose
creation initially a desire to reduce the unit acquisition cost of prod
orders of the various services which until then procu details, articles
and identical equipment. In cert mandate of these specialized services is not limited to the
neg encompasses, on the contrary, a lot area of interventionThe
central procurement of Directors hold exclusive authority to acquire
all products and s administration and the immeubl manage centralized
administration is imposed on all s purchase from this central service
becomes General capable of providing anything. Other
contact "internal requisitions" to this central fied comply with the
requirements, thanks to the "good services charged to buyers that
regulate the accounting trick". Finally today in public numb, Canada, managers who wish to unusual equipment must pass through toFor
the truth about the costs, some exec autonomous body of their central
ac through what is commonly called a fon of such a fund, which will
initial treasure, a service cen generally impose charge prices lower
retail and finance all of its acquisitions and accounting transfers
obtained operat services deliver the goods and services required. Although such constraintsuse revolving fund can efCanadian Public administraticosts,
including those of the controls and the manage an organization capable
of supporting them do, however, does not preclude the constraint imposed
on the industry representative democracy: if the majority prefer to buy
and exacting standards, the actual cost produ12. See in this regard: Robert DALPÉ "The political acdéveloppementvol. industrial "oCanada, Vol. 32, No. 4, Winter 1981 pages 564-584.13. See in this Christian BEAUDET "The funds re management in the public sector," Canadian Public AdministrCanada, 30, No. 1, Spring 1987, pages 76-87. Pl Quebec were transformed into special funds, which cons completely separate treasury (consolidated fund). The govt Robert Bourassa, Quebec, preferred formula called renewable fo.To avoid embarrassment that could result from irregu or error, important controls are imposed on each contract. The text is in fact subject to servic verified and the final text should include all the infor valid. The
person who has the power to hire to ensure that the various copies of
the text to sign include, in addition to appropriate budget codes, i
service (organization, ministry, etc.) that is party to co of other
party, the date of signature, the date or dates or product covered by
this contract (or the date of commencement of the engagement in the case
of a job), the descriptio of the contract, amounts involved (including co penalties under delays in deliveries,
the rules applied in case of transfer or termination of the project,
etc.), the list of obligations of the partiesgoverning the work planned and under polMontreal: The14.
The signature of a notice of grant award not to me signing a contract,
even if it confirms, from the commitment of imputation. About contracts, see: Patri public authorities, "pages 337-401 in law administered Yvon Blais Inc., 1981, 1059 pages..other information must include the tex- That the relevant regulations have been complied bidding and competition);- The commitment is properly charged (in etc.) and the amount planned for this itm registered the imputation account;- Finally, any ancillary documents required end: estEfficiencydisponibleCanada (folders "pagesoupièces217-238justificatives?)In practice, the intervention of people OUTSIDE order, when negotiating and Signatu considerably the risk of collusion. Indeed, outstanding related to kinship networks or more relationship
of these people will be fully INDEPE interventions of central services
attached to the Executi Treasury Board Secretariat in Quebec) or cell
specialized in the management of human resources matérielles1515. In this regard, see the first page and text suiva Notes"The Department of Supply and Services(Chapter 9) clans How Ottawa Spends Your Tax Dollar Economic
Development (collection conducted under the direction of James Lorimer
and Co., 1982, 256 pages.favoritism,
embezzlement and wastage raiso information or denunciations
communicated to pol parties by people knowledgeable but also cry would
give rise to decisions unprepared commitments. fraud
and incompetence has led several parlem monthly publication of lists of
financial commitments allow them immediate review and possible ac
parliamentary control over the financial commitments, j justice and
economy, however, can be used with the opposition taking excuse any commitment contro the executive.The
possibility left to the parliamentary opposition control over
commitments for partisan majorities expliq have so far refused to
implement the commitments able to examine the members of institutio
Quebec. In Quebec, indeed, a circonstanc contest a Commission financial
commitments, who served The idea of creating such a commission cameQuebec shortly after the introduction of controlfinancial commitments under the lawcontroller of cash (a position to which succedthe
Liberal Party, now in opposition, the National Union reproch
procrastinating and demanded to the required before 1966 by their
opponents. Finally, agreed to create a national commissi next government after 1970, went operationalAfter
the election of 1970, following the declaratio word of his party, the
young prime minister, Robert B to bring this parliamentary committee
which examined a monthly list of commitments reg Finance in the previous
month. This list, vine and members of the commission, which met in closed cloFrom
1974 to 1984, the Committee on National fi commitments of Quebec, who
served in public, studied ave monthly lists submitted to it. The diminuti sittings finally allowed its abolition.16. See: Louise MORISSET, "The Committee agrees Library of Parliament, National Assembly of Que December 1981 77-92 pages. Mrs MORISSET mention justify the camera.Confirmed
commitments, that can only exami Quebec, are indeed followed without
delay operations as they relate to annual appropriations or forecast for
the current year. It
follows that the leaders of the position more or less imminent, request
payment under these commitments because they're in the conditions met,
the recruits are putting immedi companies engaged without delay products
or service recipients confirmed grants requiring the recThe
responsibility of managers who have the p payment of expenses, however,
involves a surv enforcing contracts and conditions of OCTR Thus,
attendance of staff must be verif tasks entrusted to them must be
established before the if payment of wages or salaries provided in various corresponding intervals. Similarly, the oven controlled goods to a company must be served
complementary demand payment of invoices submitted Ultimately, even if
it is pursued in a conot due to, for example, an underestimation initi all cases, these adjustments are subject to the co initial commitments. As a result, when the position b the person to consider these adjustments is ince becoming considerable.The
difficulties are also collected a significant, a deposit or arrhes17
company does not deliver the work, service or because in most
organizations sect can be paid if expressly pr which they relate. Advances may felt for people who have to make dep17.
An advance is repayable loan for u activities, products or services
must be of a p will be reduced by the amount of the advance; if the future payment in advance, the balance of this loan must be repaid. A aco argue about the amount of money to be paid. Deposit
(Guarantee ") represent a sum of money to contract or order and that
must be repaid if the control is not satisfied because of the person or
deposit is not refunded if the person, firm or cancels his order.they comply with current legislation.In any case, before signing an application for an advance or a deposit
or a guaranteed responsible for filing a cost center must ensure that:- That the work was done, that WARES although the services were
rendered, according to the c conforms to the contract or, if it is not
fixed raisonnable19;- That the goods or services received are consistent agreement and all
of the conditions of con (specifications, quantities, etc.);- The applicable discounts have been attributable dédui have been eliminated and the exact calculation of;- That all regulations and guidelines o18. "small cases" ("local funds") which fund fed by "advances".19. The assessment of amounts due is called liquidation. Liquid figure an amount to be determined ".- That the account has not been paid, in whole emplairesmontantsdecertainesdesavances, doiventacomptes parts or have deposit ed- The appropriate expense code printed dya place, the fiscal year of charging (p in the days following the end of a year financ- Any other procedures necessary to p (especially the recordings for properly).To
ensure the validity of the demand should sign, responsible person of a
center check all vouchers essen contracts, leases, purchase orders,
service completing p or delivery, etc. These pieces jupayment request and must be kept comes this request. Copies or exalso accompany the application for payment of accounts. These documents allow c received commands, validate amounts
cifications, conditions and contract deadlines finally o if the
information for services with those who were considered from the point
of viewpayment
will be applied must be countersigned by the normally to supervise the
ensembl cost centers under a credit or a grou surveillance involves
occasional audit; el
can not be based on the verification of each of However, when the
checks carried out on a éc reveal irregularities, a complete review of
procedures should be considered so that the first level pe take
corrective action. Autreme first-level signatories mustthe best of the Council of Financial Administration Guide t remove a
person's authority bunk that suggest the signing of a higher
hierarchical frees people from nivea responsibility.The
main purpose of the controls, in short, is to imp standards, various
procedures or rules that the executive authority could enact. In this respect, control essenti public administration, is that exercised by serviceswhich is linked to that of its signature);- The name of the organization (department or area of autonomous organization, service, etc.) where p payment;- The date of the application;- The name of the person or company to pay;- The address to which the payment (transfer check) must be sent;- The payment amount (and, if appropriate, the should be done);- In case of periodic payments, the date fixed payments, periodicity and other modalities- The serial number of the application;- The code relevant expense (comp number etc.);- The financial year of payment;example). This third test sets, in fact, co accuracy, validity.These
three routine checks pose to gesti demands a rigorous obligation that
reinforces their r Incomplete or incorrect applications are indeed ret
who neglected to check or failed diligence entrusted to their
subordinates. These are ultimately the more systematic the accounting vee are too.These
routine checks on p applications applied everywhere despite the
possibility of loosening the pretext that they have already been
verified by the accounting gestionna could indeed loosen their Control
& payment while managers, in turn, check, thinking that accounting would. For ev error-prone and irresponsibility, accounting authorities strict
discipline, because in the final force the front-line managers to
assume leuThese controls, however, impose a wothan would be necessary if the CONTROL MANAGERnecessary
to check if the cash corre lative concerning the program in question
and, if legislative conf, decree, regulation or directive. Where commitments are made by a central service, fdemandeapitredequatrièmepaiementconsacréesestconsécutiveàcesquestionsàun. additional commitment, which applies in practice only to paymlegality control to ensure compliance with the decisiWhen,
after this ultimate control, demand compliance with the provisions of
the law and that fund the budget item to which the expense will impu
Accounting certify. Certified, demand for pa subject to the person appointed by the authorities, q payment.20. The rules adopted by the parliamentarians of ten neuvièm eliminate fraud, favoritism and, in general, public ut. Review about this sections of chtasks among which can decompose the pr issue a check in payment of an expense. A
payment certified by a person may be subjected to a third gives the
order to issue a check on fourth person, whose accounts are controlled
pa division of labor reduces the risk of malpractice m increases the
costs of transmission of documents. simpler official check to rest A Treasury Board basis. The latter provision Managercrossed, accounting controllingcontrol, no payment accounting. According to this way, a service request byafter being verified and certifiedmust be countersigned by the personwhich then forwards the service responsible for issuing21. Article 51 of the Act for the financial administration ofcan be done except to an authorized person; Payment must be made under a warrant of the Lieutenant-gouperson to whom it gives commission to do so, and adres legislative
authority for section 53 finally shows no warrant is issued, exceptFinance noting that thereFurthermore, states that payment is made by a Finance or another person designated by thewas modified under a bill submitted to the Assemb 1989 to enable electronic payment.ask the payments. Accounting, however, no payment has not been requested. Pouv that belongs to managers or accountants, ultimately the logi is
that accounting control the illogical gest finally, it would be the lack
of contrôle23.22. In French, the administrative act that expresses a schedule. The verb, schedule, means giving the ord23. Article 33 of the Law on Public Financial Management in payment requests, reads as follows:(1) It can not be made against a cred the request of the competent minister or the person to whom the ad(2) on the treasury payment requests are to present accompanying ments
and according to the Treasury Board certificate arrangements.(3) It is forbidden to request payments on Tréso neraient a) an irregular charge against an appropriation; b) ac) reducing the balance of credit to a level insufficient commitments.(4) Prior to certain requests for payment, refer to the Treasury Board, which may direct or refuseThe Comptroller of Finance must ensure that no m for a payment of public money:a) If the request for payment was not made regub) if the payment is not a imputatio credit;c) if the payment exceeds the available balance of c is due; ord) in respect of that payment, a credit commitment was not valid or was not entered e conditions attached to it.Section 55 goes on to describe the procedure for payment of:If
the comptroller refuses to certify that u issued, the person who made
the request paymen refusal by the Treasury Board, which on one prepared
by the Comptroller of Finance, decides may maintain or direct the issue mandate,validly concluded commitment. The provisions, however, allow the comptroller r payment if it meets the standards.Any payment request may still be higher, even if it is legal, unless required by provincial law. Most
self contained in the annual appropriations are indeed facul persons
entitled to a payment under the Act may o valid claim their due,
addressing the tribe refused to issue a payment order for a demand that exceptional.In
this regard, Article 56 of the Law of administratio grants the Treasury
Board a power which, in of generally up to the executive. This section specifies cThe Treasury Board may order the suspension or unconditionally, any
payment on a credit, tou decree must be certified and signed by the
President of notified the Financial Comptroller.taxpayers and the point of view of the economy, it is pr other accounting functions,request for payment than hiring after payment, court for an improbable refund.While
it has the power to refuse a request for executive probably does not
often get to uti exercised on commitments, first, and the application
usually deviate applications inadmissible. The certified are shipped with an order or my person or team responsible for issuing checks payment.CASH, LOANS AND INCOMEThe task to issue these checks or other means attributed to the person who hasin a small organization or, on the contrary, large public da, at the Specialized ServiceMinistry of Finance, as in Quebec,Thus, in the case of organizations that bénéficiendestination or will be lost. Recipients
to demand the issuance of new checks, where n after a person Chequ
cashing notice of objection claiming a check has already been cashed
Sometimes people forget that o but sometimes Also, despite the precautions that and cashed through signature
forgery and u It also happens that checks are never to services where
they come from and their fates were taken to regulate controls24. The words "treasure" and "cash" can u denote the financial funds of a public administration, on which payments are drawn. They may also designate the service, office or unique. Some bénéfraisoncientdecependantnégligencesd'unedeautonomleur organizations can make payments on account of their own.25. The telephone bills and credit cards uti cards may be subject to electronic payments, because they avoid individual. The use of these cards, aillor management of small expenses but does not avoid the controls; more temptations are more frequent.26. To reduce the risk of fraud, government checks they issue to deposit directly in the personal endorsement. Banking institutionsidentity and signature in order to avoid fees imposed by staff.payments were cashed and above correspond to those which were agreed. For insured must have a check register and other Moye why cash accounting remains so important.AccountabilityCash accounting is complementary AUTR she expresses completed transactions. Bookkeeping
it is held by the delegated authority of enga accounting services, door
impact on accounting payment requests, and how to pay. Cash accounting recognizes fina made and completed transactions.It also takes account of receipts, which could leave all payments is also where v are deposits and borrowings.To the extent that tax revenues andreally assume that when cashedwas from the nineteenth century managed on a cash basis, that is to say, incomeyear could tarder27. In
fact, laws have authorized financial year Payment applications ra made
or received deliveries during the year possible, in some jurisdictions,
certain commitments, transfers eg financial reference. It follows that,the effective cash in the sector have a modified cash basis, since the
one-year credit paym are recognized in the accounts when performed
later.In truth, many accommodations for the accounting of public accounts. From
the point for example, transfer payments received by they must be
assigned to the fiscal year to lacquered or the financial year in which
they sound they are not paid during the year lacquered The same question can be asked about versemen does it record at the time of collection or the year of assessment? The responses to c of the like constitute a set of co27. In this regard, see the fourth chapter.Moreover,
the standard amounts, adjusted as necessary as possible losses on
loans, advances or other pla subject to annual budget and can be worn a
year as they were calculated, because
i paid but nevertheless reduce assets g the administration concerned. Finally,
the last example, i paid salaries at the end of fiscal year is done
days in any year, even if the payment s another year. In short, as these examples peuve comply with constitutional
principles, many c had to be applied to the accounts of published
accountsThe definition of assets and liabilitiesParticular from the viewpoint of considerationincome, public sector accounting is égfor the calculation of assets and liabilities. Indeed,to fund capital or stocks sofinals, because most public goodsmarket and because permissionslicense acquisition are valid for one year and,do not take account of the residual value of theseon loans and consider them simply as dice are paid. Similarly, borrowing guarantees cont should not be included in liabilities, according to some opinion. Mê
not shared by the experts, some people esti a public administration in
respect of schemes to be undertaken through a actuarial expenses such
plans need not be considered in the definition of gross debt or liabilities manifestemeThe same is true of the definition of assets, c controversies about the presumed value of stocks, equi and other properties.Even when the agreement imposed byAssets that only includes financial assets, the contro These
controversies may include the NAMES assessments, which must be reviewed
annually.Each
year, adjustments must e calculation of the financial asset, as some cr
abandoned, some guarantees must be exceeded actuarial predictions funds
considered. Similarly, cessatio benefitshowever, the financial needs since they calculate their financial assets.These financial assets represent a huge public sector properties. Even
if market well established, these properties have been acquired
financiersital-actionquiontdansété
comptabilisésuneentrepriseprécédemment; po acquire today, it would disburse these properties are governments,
municipalities, and other public institutions are not taken into c
public sector.The property of public enterprises, however, are as investments by governments and public are recorded as assets as advances. These investments, loans or advances are to as budgetary expenditure at the time they so increase the financial asset. However, gift, grant must be part of credits, because in this consideration, an increase in financial assets.The value of the investment capPublic can vary; However, the dict cautioninto account any increase in value as qu'ellfollowing the sale of the undertaking concerned tothe most significant of public power. So the debt and the deficit is considerablecommitments because its borrowing capacity areThese borrowing capacity, however, depend on government or public administration. Ways TO LEGISLATIVE institutions depend on the skills loans.Legislative
institutions must allow the constitutional principles prohibit tax
expense e in the absence of a law that specifies the char, however,
grant an executive delegation of autor otherwise restrict its borrowing
power. At the Financial Administration assigns the government the temporary loans which, however, it features including duration. In Ottawa, the emp authorized by the Financial Administration Act publiq six months (Article 47) so that, for évi28.
The annual deficit is set during the development of the finance policy,
Ottawa and Quebec, which is responsible for measures deemed most
appropriate about it every year. third.The short-term loans, however, are bank advances or for governments pr federal government, that of treasury bonds. The regulations limit the amount of bank advances. C variable duration but generally is fixed maturity term is usually that of treasury bonds. C offered at a discount to their face value, otherw and redeemed at their nominal value. This discount c placement of persons or institutions that provideOther forms of financing deficits are through special funds, availability p temporarily. Moreover, in the case of the Bank of Canada Government is sometimes important. Ultimately possible to finance the deficits are used by major g.The amounts of the loans are in addition to the amounts deducted dett refunds. Conversely,
CONCLUSION
CONCLUSION
إرسال تعليق