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CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 1 OF 27
Chief of the Defence Staff Delegation of Authorities for Financial Administration
Of Non-Public Property
Contents Policy for Delegation of Authorities ............................................................................................ 2 General ........................................................................................................................................... 2 NPP Certification ........................................................................................................................... 3 Authority to Make Financial Commitments & Enter into Contracts (Commitment and Contract Authority) ........................................................................................................................ 3 Authority to Approve Invoices and other Obligations for Payment (Payment Approval Authority) ........................................................................................................................................ 4 Authority to Requisition and/or Issue Payments (Requisitioning Authority) ......................... 5 Limitations ...................................................................................................................................... 6 Petty Cash, NPP Corporate Credit Card, and Electronic Funds Transfer ............................... 7 Delegation Tables .......................................................................................................................... 8 Sub-Delegation .............................................................................................................................. 8 Incumbent Acceptance of Responsibility For the Financial Administration of NPP .............. 9 Withdrawal or Restriction of Delegation ..................................................................................... 9 CDS Delegation of Signing Authorities Tables ........................................................................ 10 Table 1 – CFMWS ......................................................................................................................... 10 Table 1 – CFMWS (cont’d) .......................................................................................................... 11 Table 2 – CFMWS - Requisition .................................................................................................. 12 Table 3 – Queensway Corporate Campus and Other NPP Real Properties .......................... 13 Table 4 – CFCF ............................................................................................................................. 14 Table 5 - Local NPP ..................................................................................................................... 15 Table 6 – CANEX .......................................................................................................................... 16 Table 7 - SISIP FINANCIAL ......................................................................................................... 17 Table 8 – Support Our Troops (SOT) Funds
35 .......................................................................... 18
Table 9 - NPF Employees Group Insurance Plans ................................................................... 19 Table 10 - NPF Employee Pension Plan .................................................................................... 20 Table 11 - Table of Acronyms ..................................................................................................... 21 Table 12 – notes to tables ........................................................................................................... 23 Annex A ........................................................................................................................................ 25 Annex B ........................................................................................................................................ 26 Annex C ........................................................................................................................................ 27
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 2 OF 27
Chief of the Defence Staff Delegation of Authorities for Financial Administration
Of Non-Public Property
POLICY FOR DELEGATION OF AUTHORITIES
GENERAL
1. This delegation of authorities document sets out the policy and standards and identifies those positions that are delegated Non-Public Property (NPP) financial signing authority by the Chief of The Defence Staff (CDS).1
2. Effective 30 December 2012, the delegation of financial and operating authorities for NPP flow from the CDS through the Managing Director NPP to officers in command of Bases, Wings and Units, and Ships. The CDS delegates to the Managing Director NPP overall operating authority for the administration and management of NPP including the authority to :
a. operate the NPP accountability framework in accordance with the strategic direction of the NPP Board to safeguard and efficiently use NPP;
b. implement strategic plans to achieve the approved strategy of the NPP Board;
c. approve NPP capital and operations and maintenance (O&M) projects; and
d. propose amendments to the NPP Board concerning the CDS Delegation of Authorities for Financial Administration for Non-Public Property.
3. This document identifies those positions whose incumbents are authorized to make NPP financial commitments and enter into contracts, to approve invoices and other obligations for payment through the certification of the receipt of goods and services, and to requisition payment or make payment. Upon exercising their financial signing authority, the incumbent’s certification must include the date, initials, surname and position of the authorizing person i.e. “a signature block” which must be legible and appear by the signature.
4. This delegation of authorities does not confer any authority for the administration of Public funds or Public property. The delegation of authority for the administration of Public funds is contained in A-FN-100-002/AG-006 Delegation of Authorities for Financial Administration for DND and the CF.
1 NPP is defined in Part I, and its governance and administration is set out in sections 38 to
41 of the National Defence Act (NDA). Section 41(3) of the NDA states that the Financial Administration Act does not apply to NPP. NPP is a form of Crown property, distinct from Crown Public property that is vested in the CDS and Commanding Officers (COs).
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 3 OF 27
5. Where a different or greater delegation appears to exist in any other policy, this policy shall take precedence.
NPP CERTIFICATION
6. The e-course “The Fundamentals of NPP” provides NPP awareness training required by those who have been delegated financial signing authorities. This course is mandatory for Base/Wing/Unit Commanders (including the CO National Support Element (CO NSE) during deployment) and for CFMWS Division Heads.
7. The e-course “The NPP Financial Delegated Authorities and Contracting Course”, provides individuals with the essential knowledge to discharge their NPP signing authority responsibilities without delving into the fundamentals that senior NPP decision makers require. This course is a mandatory certification prerequisite for any individual who by virtue of their job description needs NPP delegated financial signing authority and who is not mandated to take “The Fundamentals of NPP”. “The NPP Financial Delegated Authorities and Contracting Course” is a direct extract from “The Fundamentals of NPP”.
8. Effective 1 October 2012 any individual who occupies a position that has delegated authority must complete the applicable course before they are eligible to have NPP financial signing authority.
9. Recertification is required every three years to continue to exercise NPP financial signing authorities.
AUTHORITY TO MAKE FINANCIAL COMMITMENTS & ENTER INTO CONTRACTS
(COMMITMENT AND CONTRACT AUTHORITY)
10. Activities that commit funds or may result in the commitment of funds, including, but not limited to requests for proposals, initiating staffing requests, agreements, memoranda of understanding, and contracts, may be entered into on behalf of NPP only by a delegated signing authority and only for the particular types of goods or services for which they are authorized to arrange, procure or purchase as indicated in the accompanying tables.
11. Prior to signing a contract, the duly authorized individual shall ensure that the contract is in compliance with the NPP Contracting Policy. The overarching contracting policy is that NPP contracts are to be competitively tendered; however as detailed in the NPP Contracting Policy, there are specific circumstances where non-competitive contracting may be required and authorized. Contract authorities are as detailed in the accompanying tables.
12. Approving authorities shall only make commitments, contracts or other arrangements which will result in an expenditure of Non-Public Funds (NPF) in circumstances where there is both an approved requirement and a sufficient unencumbered cash balance available to discharge any financial obligation resulting from that commitment, contract or other arrangement, in an approved budget for which the approving authority is responsible.
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 4 OF 27
13. Approving authorities should maintain a log once an obligation has been created. As a minimum, the log must contain the following information:
a. purpose or nature of the transaction;
b. name of the vendor or payee;
c. vendor number and address;
d. amount of the transaction;
e. financial coding; and
f. if applicable, details of multi-year commitments.
AUTHORITY TO APPROVE INVOICES AND OTHER OBLIGATIONS FOR PAYMENT
(PAYMENT APPROVAL AUTHORITY)
14. The responsible individual with the best knowledge that the required goods or services have been received must exercise payment approval authority. No payment shall be made unless the CDS or person occupying a position with delegated payment approval authority certifies:
a. in the case of an invoice or other financial obligation demanding payment for the performance of work, the supply of goods or the rendering of services:
i. that the work has been performed, the goods supplied or the service rendered, as the case may be, and that the price charged is in accordance with the contract or other obligation instrument, such as memorandum of understanding, service level agreement, and garnishee requests, or if not specified in the contract or other obligation instrument, is both fair and reasonable, and is charged in accordance with appropriate government or regulatory or industry standards;
ii. where, pursuant to a contract, a payment is to be made before the completion of the work, delivery of the goods or rendering of the service, as the case may be, that the requested payment is in accordance with the terms of the contract or other obligation instrument; or
iii. where, in accordance with the policies and procedures prescribed under subsection (ii), payment is to be made in advance of completion, that the claim for payment is both fair and reasonable; or
b. in the case of any other payment, that the payee is eligible for or entitled to the payment.
15. The payment approval authority must ensure that:
a. the expenditure complies with all relevant policies and procedures;
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 5 OF 27
b. the price charged is in accordance with the contract or agreement (or, if not specified, is both fair and reasonable and is charged in accordance with appropriate government or regulatory or industry standards);
c. for contracts, recommendations are made to the requisitioning authority for the release of holdbacks or securities, as appropriate;
d. payments plus outstanding commitments do not exceed the relevant budgetary allocation; and
e. expenditures are relevant to and consistent with program or activity objectives.
16. Payment approval authority is delegated by the CDS to the positions detailed in Tables 1 through 10 based on their organizational and budgetary responsibilities.
AUTHORITY TO REQUISITION AND/OR ISSUE PAYMENTS (REQUISITIONING
AUTHORITY)
17. The Chief Financial Officer (CFO) is responsible for requisitioning/issuing NPF payments. The CFO shall designate and maintain an up to date list of those positions that are authorized to requisition/issue payments. Personnel occupying these designated positions act under the functional authority of the CFO in the exercise of their authority to requisition/issue payments. The CFO shall also prescribe the payment methods, including cash, cheque, electronic funds transfer, and other credit and commercial instruments.
18. Through the process of cursory review, pre and post payment verifications, requisitioning authorities must ensure that:
a. appropriate payment approval authority has been provided;
b. the expenditure is in compliance with all relevant policies and procedures;
c. the price charged is in accordance with contract, agreement or other obligation instrument or, in cases where the contract, agreement or other obligation instrument does not specify, that the price charged is both fair and reasonable and in accordance with appropriate government or regulatory or industry standards;
d. any advance requisitions are specifically provided for in the contract or agreement;
e. for contracts, payment approval authority has been received for the release of holdbacks or securities, as appropriate;
f. requisitions plus commitment do not exceed the relevant budgetary allocation and will not create a Consolidated Bank Account (CBA) overdraft;
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 6 OF 27
g. copy of contracts exceeding $50K must be submitted to the local NPP accounting office as per the NPP Contracting Policy;
h. expenditures are relevant to program or activity objectives;
i. the invoice has not already been paid, in whole or in part;
j. the invoice is complete and all supporting documentation is present; and
k. all coding is complete.
19. The following process is to be followed:
a. Cursory reviews: All requests for payment must be subjected to a cursory review of requirements indentified at paragraph 18 however reception and retention of contracts and/or agreements or other obligation instruments for low value payment is not required;
b. Pre-payment verification: Requests for payments in excess of $250K must include a documented review of all requirements at paragraph 18 including a copy of the contract and/or agreement or other obligation instruments. Documented evidence must be retained on file and submitted to NAPO, info CFO, prior to payments being issued; and
c. Post-payment verification: At the end of each calendar month a random sampling of all disbursements including payments made through credit cards and claims processed for reimbursement must be subjected to all requirements indentified at paragraph 18 and supporting documentation including copies of contracts and/or agreement or other obligation instruments must be retained on file.
LIMITATIONS
20. The following limitations apply to the CDS delegation of financial signing authority:
a. an individual’s signing authority is cancelled upon leaving the position;
b. the same individual is not permitted to act as both a payment approval authority and a requisitioning authority for the same transaction;
c. an individual is not permitted to have approval authority and requisitioning authority to him/herself;
d. subordinates are authorized to approve a payment to a superior when the commitment and contract are approved in advance;
e. signing authorities may not separate parts of a transaction into smaller transactions in order to bypass monetary limits or other restrictions on their signing authority; and
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 7 OF 27
f. a signing authority may not authorize any part of a financial transaction from which they can benefit.
21. A person who has commitment and contract authority or payment approval authority by virtue of their position may designate another individual (including a peer, subordinate, or person appointed as acting in the approval authority’s position) to sign in periods of their absence. This designation must be documented in writing. In the absence of such designation, another delegated signing authority must exercise the signing authority.
PETTY CASH, NPP CORPORATE CREDIT CARD, AND ELECTRONIC FUNDS
TRANSFER
22. Petty cash funds will only be required for those cases where the item being purchased is of very low value and the vendor has a threshold amount for a purchase under which credit cards are not accepted. The NPP Corporate Credit Card provides a rebate on usage, which directly benefits entities. For petty cash purchases, while the authorized petty cash holder is deemed to exercise contract authority, payment approval authority and payment issue authority within the confines of the petty cash holdings, the integrity of the NPP accountability framework and application of delegated financial administration authority is achieved through the following controls which will apply to petty cash usage:
a. the establishment of a petty cash fund requires the certification of a delegated commitment and contract authority by an individual who is not the petty cash holder;
b. reimbursement of the petty cash requires the certification of a delegated payment approval authority who is not the petty cash holder; and
c. the individual who replenishes the petty cash to the petty cash holder must be a delegated requisitioning authority and cannot be the petty cash holder.
23. While an authorized user of an NPP Corporate Credit Card is normally deemed to exercise contract authority, and payment approval authority within the confines of the terms, conditions and limits established for the credit card, the integrity of the NPP accountability framework and application of delegated financial administration authority is achieved through the following controls which will apply to credit card usage:
a. the issuing of a credit card requires the certification of a delegated commitment and contract authority by an individual who is not the cardholder;
b. a delegated payment approval authority other than the cardholder must certify any credit card bills, prior to their payment; and
c. the individual who pays the credit card invoice/bill cannot be the cardholder and must be a delegated requisitioning authority.
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 8 OF 27
24. Only the CFO or a delegated requisitioning authority may authorize an electronic funds transfer (EFT).
25. In some instances petty cash holders and NPP Corporate Credit Card holders are not delegated with financial authorities. They simply use their petty cash/credit card as a payment method. In these instances the completion of NPP Certification Courses are not required.
DELEGATION TABLES
26. Tables 1 through 10 (each associated with a particular NPP fund or funding source), attached to this delegation of authorities document, prescribe those positions that have delegated signing authority and any limitations that restrict that signing authority. An “X” indicates the position holder has full signing authority within their area of responsibility and approved budget, whereas dollar limitations are indicated by specific amounts. These represent the maximum authorities that may be granted, and these may be limited by approving authorities in the event they believe this is appropriate.
27. The reference to “Professional Membership Fees” in the Tables 1,4,5,6, and 7 refers to membership fees in professional organizations that are required to maintain professional designations or professional training directly related to an employee’s job performance.
28. The reference to “PO&M (Aggregate Cost of Each Single Activity/Event)” in Table 5 (notes 18 and 19) refers to an activity on a large scale that is unusual in nature and outside the normal scope of Entity operations such as, but not limited to:
a. Base Fund, Mess or other entity conducting an event in circumstances where a large non-refundable deposit is mandatory such as an Air Show or Family Days;
b. Base Fund, Mess or other entity independently or partnering with a municipality, conducting a large-scale fundraising activity such as a concert or sporting event; and
c. Other activities that require large cash outlays that may/or may not be recoverable.
29. Table 11 provides a list of acronyms used in the delegation tables and Table 12 provides a list of Table notes.
SUB-DELEGATION
30. Other than provided for in paragraphs 17 and 21, and in the notes to Table 5, the delegated authority detailed in this delegation of authority’s document and in Tables 1 through 10, shall not be sub-delegated.
31. As indicated in Table 5 notes, Unit Commanders and L1 representatives may delegate their authority beyond positions already identified in Table 5 to assist them in administering their NPP responsibilities. Such delegations are to
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 9 OF 27
be by position, in writing, utilizing the format shown at attached Annex A, with a copy provided to the supporting NPP Accounting Manager (NPPAM). In addition, any changes to such designations must also be provided, in writing, to the supporting NPPAM.
32. In order to administer the delegated NPP financial signing authorities, individuals filling delegated positions must be identified to the supporting NPPAM in the format prescribed at attached Annex B and have completed the applicable NPP Certification course within the last three years. Upon the arrival of a new Base/Wing and Small Unit Commander, both Annex A and B shall be updated.
INCUMBENT ACCEPTANCE OF RESPONSIBILITY FOR THE FINANCIAL
ADMINISTRATION OF NPP
33. Personnel delegated authority for the Financial Administration of NPP by virtue of filling positions delegated by the CDS, or positions delegated by local authorities, including temporary appointments, shall complete Annex C to officially accept responsibility.
WITHDRAWAL OR RESTRICTION OF DELEGATION
34. In addition to the limitations and restrictions detailed above or contained in other NPP administrative instructions (i.e. NPP Travel Directive), delegated authorities may withdraw or further restrict or limit the delegated authorities of subordinate managers. Any such withdrawals, restrictions or limitations must be made in writing with a copy to the CFO.
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 10 OF 27
CDS DELEGATION OF SIGNING AUTHORITIES TABLES (These are maximum delegations which may be limited by the delegating authority)
See Table 12 for notes.
TABLE 1 – CFMWS Commitment and Contract Authority, and Payment Approval Authority
Position →
Corporate Assoc DG/COO Finance
DGMWS as Managing Director NPP
COS Nat’l Mgrs, Mgrs
SO/ DGMWS
Assoc DG/COO
Directors/ Natl. Mgrs and Managers
Exec Asst CFO Directors, Special Advisor
Mgrs Accountants/ Exec Asst
Authority For
CFMWS Own Org/ Function
Own Org/ Function
Own Function
CFMWS Own Org/ Function
Own Org/ Function
Own Org/ Function
Own Org/ Function
Own Org/ Function
Own Org/ Function
PO&M X X X X X X X X X X X
Hospitality1 $100K $2K $1K
Capital2 $5M $500K $250K $20K $10K
International Travel3 X X
Write-off $1M $500K $10K $250K $20K $10K
Disposal of NPP Real Property4 $1M
Alienation of NPP $100K
Professional Membership Fees X X X X X
Single Donation or Sponsorship (from Defence Industry)
$250K $100K $25K
Single Donation or Sponsorship (from non-Defence Industry)
$500K $250K $50K
SOT Outreach5 $1M $500K $50K
IM/IT Purchases6 $5M $500K
Direct or Non-competitive contracts7 $5M $50K $10K $500K $10K $50K $10K $10K
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 11 OF 27
TABLE 1 – CFMWS (CONT’D)
Commitment and Contract Authority, and Payment Approval Authority
Position
→
PSP HR MFS IS
Senior VP, PSP
D PSP Ops, D Fit, DDSRM
Mgrs FSD/FSRC VP HR Directors, Mgrs,
Exec Asst Dir of MFS
Deputy MFS, NM
Business Planning Officer
VP Info Svcs/CIO
Director, SMAS, SMNSS
Authority For
Own Org/ Function
Own Org Function
Own Function
CISM/Natl. Sports
Own Org/ Function
Own Org/ Function
Own/ Function
Own Org/ Function
Own Org/ Function
Own Org/ Function
Own Org/ Function
Own Org/ Function
PO&M X X X Per Joining
Instruction8
X X X X X X X X
Hospitality1 $1K $1K $1K $1K
Capital2 $250K $10K
International Travel9 X
Write-off $250K $10K $250K
Disposal of NPP Real Property4
Alienation of NPP
Professional Membership Fees X X X X
Single Donation or Sponsorship (from Defence Industry)
$25K
Single Donation or Sponsorship (from non –Defence industry)
$100K
SOT Outreach
IM/IT Purchases6 $250K $25K
Direct or Non-competitive contracts
7
$50K $10K $10K $10K $50K $10K $50K $10K $50K $10K
See Table 12 for notes.
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 12 OF 27
TABLE 2 – CFMWS - REQUISITION CFO Requisitioning Authority
Position
→
Finance
CFO Directors All Management Level Positions
National Accounts Payable Personnel
All payments10 X X X X
See Table 12 for notes.
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 13 OF 27
See Table 12 for notes.
TABLE 3 – QUEENSWAY CORPORATE CAMPUS AND OTHER NPP REAL PROPERTIES Commitment and Contract Authority and Payment Approval Authority
Position
→
Corporate
Finance IS
DGMWS as Managing Director NPP
Assoc DG/COO
COS Senior Advisor Real Property
CFO VP Info Svcs / CIO
Director / SMAS
PO&M11
X X X X
Mortgage11
X $50M $25M
Capital2,11
$5M $500K $250K $50K
Write-off $1M $500K $250K $50K
Disposal of NPP Real Property
4 $1M
IM/IT Purchase
6 $5M $500K $250K $25K
Direct or Non-competitive contracts
7,11 $5M $500K $50K $10K $50K $50K $10K
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 14 OF 27
See Table 12 for notes.
TABLE 4 – CFCF Commitment and Contract Authority, and Payment Approval Authority
Position
→
Corporate Finance IS
DGMWS as Managing Director NPP
Assoc DG/COO
CFO Directors VP Info Svcs/CIO
Director, SMAS, SMNSS
PO&M X X X X
Hospitality1 $100K $2K $1K
CFCF Investments X X X
CFCF Loans (including refinancing) X $500K $250K
Capital2 $5M $500K $250K $25K
International Travel3 X X
Write-Off $1M $500K $250K $25K
Disposal of NPP Real Property4 $1M
Professional Membership Fees X X X
Single Donation or Sponsorship (from Defence Industry)
$250K $100K
Single Donation or Sponsorship (from non-Defence Industry)
$500K $250K
Interest Rate to Trusts X X X
IM/IT Purchases6 $5M $500K $250K $25K
Direct or Non-competitive contracts7 $5M $500K $50K $10K $50K $10K
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 15 OF 27
TABLE 5 - LOCAL NPP Commitment and Contract Authority, and Payment Approval Authority12
Corporate L1 Rep Bases/Wings/Units/Deployed Operations
Position →
DGMWS as Managing
Director NPP
Assoc DG/COO
CFO VP Info
Svcs/CIO
Director IM/IT Ops,
SMAS
Senior VP, PSP
Comd Base/Wing/Ship/ Small
Unit Comd13
(Reg Force & Reserve)
Senior Manager,
PSP
Base/Wing/Deployed Operations Task
Force Commander
Authority For → Oversight
Base/Wing/ Ship/Small Unit NPP
Own Function
Base/Wing/Task Force Fund
PO&M X
14 X X
Hospitality1
$100K $2K See note 15
PO&M (Aggregate Costs For Each Single Activity/Event – Entity indebted to CFCF)
16
$1M $500K $250K $50K $50K
PO&M (Aggregate Costs For Each Single Activity/Event – Entity not indebted to CFCF)
16
$1M $500K $250K $250K
Capital – CFCF Financed2
$5M $500K
Capital – Entity indebted to CFCF2
$5M $500K $250K $150K $50K $50K
Capital – Entity not indebted to CFCF2
$5M $500K $250K $250K
International Travel X X X
17 X
18
Representational Expenses19
X X X
Alienation of NPP20
$100K
Write-off – Entity indebted to CFCF $1M $500K $250K $250K $50K $50K
Write-off – Entity not indebted to CFCF $1M $500K $250K $250K
Disposal of NPP Real Property4
$1M
Professional Membership Fees X X X
Single Donation or Sponsorship (from Defence Industry)
$250K $100K See note 21
Single Donation or Sponsorship (from non-Defence Industry)
22
$500K $250K See notes 22 and 23
IM/IT Purchases6
$5M $500K $250K $25K
Direct or Non-competitive contracts7
$5M $500K See note 7 $10K $50K
Competitive contract above $50K X
24
See Table 12 for notes.
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 16 OF 27
See Table 12 for notes.
TABLE 6 – CANEX Commitment and Contract Authority, and Payment Approval Authority
Position →
DG
MW
S a
s M
anag
ing
Dir
NP
P
Ass
oc D
G/C
OO
Sen
ior
VP
Com
mer
cial
Ser
vice
s
VP
CA
NE
X
Ass
oc V
P M
arke
ting
&
Com
mun
icat
ions
, C
omm
erci
al S
vcs
Dire
ctor
NA
TE
X (
Eur
o) 25
/ Ass
oc V
P
Mer
chan
disi
ng
Com
m S
vcs
AV
P C
orp.
Svc
s
Snr
Cat
egor
y M
gr/
Cat
egor
y M
gr
Cat
egor
y. C
oord
Ser
vice
s C
oord
/Ops
Coo
rd
Dis
tric
t Man
ager
26
Out
let M
anag
er/A
sst M
anag
er26
/ C
AN
EX
.ca
Mgr
/OM
NI C
hann
el M
gr
Sen
ior
Mgr
Sup
port
Ser
vice
s
Snr
Mgr
Infr
astr
uctu
re P
rogr
ams
Adv
ertis
ing
& S
ales
Pro
mo.
Mgr
NA
TE
X M
anag
er (
EU
RO
)27
VP
Info
Svc
s/C
IO
Dire
ctor
IM/it
Ope
rs/ S
MA
S
PO&M 28 X X X X X X X X X X X X X X X X
Hospitality1 $100K $2K $1K
Capital2
$5M $500K $250K $200K $50K $50K $150K $25K $5K $75K $5K
Furniture & Equipment
X $500K $250K $100K $50K $50K $50K $5K $25K $5K $25K $25K $5K
Service Contracts & Rentals
29
X $500K $250K $100K $50K $50K $50K $25K $10K $25K $25K $10K $10K
Merchandise X X X X $100K $500K $150K $50K $75K $50K $25K $150K
International Travel
30
X X X31 X32 X32
Professional Membership Fees
X X X
Write-Off $1M $500K $250K $100K $5K $5K $5K $5K $5K
Disposal of NPP Real Property
4
$1M
IM/IT Purchases6 $5M $500K $250K $25K
Direct or Non-competitive contracts
7
$5M $500K $50K $10K $10K $10K $10K $10K $10K $10K $10K $50K $10K
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 17 OF 27
See Table 12 for notes.
TABLE 7 - SISIP FINANCIAL Commitment and Contract Authority, and Payment Approval Authority
Position →
DGMWS as Managing Director NPP
Assoc
DG/COO
Senior VP Commercial Svcs
CFO
Associate VP Client Services Delivery
AVP Operations
Comm Svcs AVP Corp Svcs, AVP Marketing & Communications, Comm Svcs
Comm. & Marketing Mgr/Snr Adv, Group Insurance Products/PM – FC / Regional Mgrs
SISIP Ottawa Supvrs
33
Branch Mgrs
34/
Operations Manager/Ins Specialist
SISIP Mgmt Accountant
Operations Coord/ CSD Coord
VP Info Svcs/ CIO
Director IM/IT Ops, SMAS, SMNSS
PO&M X X X $30K
$30K
$10K $10K $1K $1K $1K $1K
Hospitality1 $100K $2K $1K
SISIP Segregated Fund X X X X
Capital2 $5M $500K
$250K $25K $25K $25K
International Travel X X
Professional Membership Fees
X X X
Write-Off $1M $500K $250K
Disposal of NPP Real Property
4
$1M
IM/IT Purchases6 $5M $500K $250K $25K
Direct or Non-competitive contracts
7
$5M $500K $50K $50K $10K $10K $10K $10K $10K $50K $10K
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 18 OF 27
See Table 12 for notes.
TABLE 8 – SUPPORT OUR TROOPS (SOT) FUNDS35
Commitment and Contract Authority, and Payment Approval Authority
Position →
DGMWS as Managing Director NPP
Assoc DG/COO
Dir Strategic Outreach and Initiatives
NM SOT Funds and CFPAF
Assistant CFPAF Mgr and Treasurer/MFF Manager
Practice Manager – Financial Counselling / Financial Counsellors
36
/ SOT Funds Loan Admins at Bases/ Wings
37
Veterans Affairs Area Counsellor
38
Base Chaplains/ Social Work Officers/ Family Res. Centre Counsellors
39
SOT Fund Contacts at B/W level
DCO JPSU Officer in Charge Soldier On/National Mgr Partnerships and Strategic Initiatives/ SOT Coord
VP Info Svcs/CIO
PO&M X X $50K $25K $10K
Hospitality1 $100K $2K
Capital2 $5M $500K $50K $25K $10K
O&M Equip Rental & Svc Contracts X $500K $10K $10K $5K
Loans40
X X X X X $5K
Grants X X $25K $10K $10K $2K $500 $200 $2K $10K
Write-off $1M $500K $10K $10K
Disposal of NPP Real Property $1M
IM/IT Purchases6 $5M $500K $250K
Direct or Non-competitive contracts7 $5M $500K $10K $10K $50K
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 19 OF 27
See Table 12 for notes.
TABLE 9 - NPF EMPLOYEES GROUP INSURANCE PLANS Commitment and Contract Authority, and Payment Approval Authority
Position →
Corporate Finance HR IS
DGMWS as Managing Director NPP
Assoc DG/COO
CFO VP HR VP Info Svcs/CIO
Director, SMAS, SMNSS
EBF/GECA Disbursements X X X X
EBF premium Amendments Recommendation
X
X X X
EBF Amendments X X
Write-off
$1M $500K
Disposal of NPP Real Property4
$1M
IM/IT Purchases6
$5M $500K $250K
Direct or Non-competitive contracts7
$5M $500K $50K $50K $50K $10K
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 20 OF 27
TABLE 10 - NPF EMPLOYEE PENSION PLAN Commitment and Contract Authority, and Payment Approval Authority
Position
→
Corporate Finance HR
IS
DGMWS as Managing Director NPP
Assoc DG/COO
CFO VP HR VP Info Svcs/CIO
Director, SMAS, SMNSS
Disbursement on commencement of Annuity X
X
X X
Disbursement on employee termination X
X
X X
Pension disbursements X
X
X X41
Write-off $1M $500K
Disposal of NPP Real Property4 $1M
IM/IT Purchases6
$5M $500K $250K
Direct or Non-competitive contracts7 $5M $500K $50K $50K $50K $10K
See Table 12 for notes.
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 21 OF 27
TABLE 11 - TABLE OF ACRONYMS
Acronym Detail
Assoc DG/COO
Associate Director General/Chief Operating Officer
AVP Associate Vice President
CFCF Canadian Forces Central Fund
CFO Chief Financial Officer
CFPAF Canadian Forces Personnel Assistance Fund
COS Chief of Staff
Comd Commander
CSD Client Services Delivery
DCO JPSU Deputy Commanding Officer, Joint Personnel Support Unit
DDSRM Director Deployment Support, Recreation and Messes
DFit Director Fitness
DGMWS Director General Morale and Welfare Services
D PSP Ops Director Personnel Support Programs Operations
DSOI Director Strategic Outreach and Initiatives
EALP Education Assistance Loan Program
EBF Employee Benefits Fund
FP Financial Planning
FSD/FSRC Fitness Sports Director/Fitness Sports Recreation Coordinator
GECA Government Employees’ Compensation Act
IM/IT Information Management/Information Technology
IS Information Services
MFF Military Families Fund
MFS Military Family Services
NM National Manager
NPP Non-Public Property
O&M Operations and Maintenance
PMC President Mess Committee
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 22 OF 27
TABLE 11 - TABLE OF ACRONYMS
Acronym Detail
PM – FC Practice Manager – Financial Counselling
PO&M Personnel, Operations and Maintenance
SISIP Service Income Security Insurance Plan
SMAS Senior Manager Administrative Services
SMNSS Senior Manager Network and System Services
Senior VP, Comm Svcs
Senior Vice President, Commercial Services
Senior VP, PSP
Senior Vice President, Personnel Support Programs
SO/DGMWS Staff Officer/Director General Morale and Welfare Services
SOT Support Our Troops
VP Vice President
VP CANEX Vice President CANEX
VP HR Vice President Human Resources
VP Info Svcs/CIO
Vice President Information Services/Chief Information Officer
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 23 OF 27
TABLE 12 – NOTES TO TABLES
Note # Detail
1 A variance of no more than 10% between planned and actual costs is permitted. For a variance greater than 10%, approval in arrears by the appropriate authority is required.
2 Once the project is complete and the final costs are known, if the final costs are greater than the original approved amount but less than a 10% increase from the original amount, then no further approval is required. However, if the final costs are greater than the original amount by 10% or more, then the revised capital expenditure request must be approved with the revised costs.
3 Annual blanket travel authorization may be approved in cases where the Travel Authority is located outside the traveler’s geographic region.
4 Disposal of NPP Real Property is delegated only to DGMWS in the amount of $1M.
5 The authority level required to approve a partnership agreement with an external organization.
6 IM/IT Purchases includes all IM/IT devices such as Point of Sale (POS), IT contracting and renewals, subscriptions, internet service provisions, websites and IT equipment as described in the IM/IT Procurement Policy. Purchases for 23.6” monitors, TVs (excludes Smart TVs), mouse, keyboard, USB key, headphones, Bluetooth headsets, speakers, webcams, digital cameras, cables, carry bags, laptop security cable locks, monitor arms can be approved locally as part of PO&M if the item is listed in the pre-approved local purchase catalogue located on the CFMWS website (Library/Policies and Regulations/Information Services/”NPP – IM/IT Procurement”).
7 Refer to NPP Contracting Policy for policy and principles of direct and non-competitive contracts. Base/Wing Commander authority is $50K. Authority below Base/Wing commander is limited to $10K.
8 Limit to payment authority for CISM and National Sports by the senior sports position at each location as per joining instructions.
9 Annual blanket travel authorization may be approved where the Travel Authority is located outside the traveller’s geographic region. Cannot be sub-delegated.
10 For any single payment greater than $250K, CFO must approve prior to issuance.
11 Expenditures for goods and services not provided by the QCC Property Manager shall be in accordance with the NPP Contracting Policy.
12 The authorities in this table apply only to NPP administered by a Task Force, Base, Wing or Unit Fund.
13 To assist in administering their NPP responsibilities, Task Force, Base, Wing and Small Unit Commanders may delegate their authority in writing, (see attached samples Annexes A to C) with an information copy to CFO.
14 PO&M must follow the guidelines set out in the matrix with the exception of note 16.
15 Hospitality authority for Base/Wing Commanders is $1K and Ship/Small Unit Commanders is $500.
16 Limitations on PO&M large disbursements as defined in para 28.
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 24 OF 27
TABLE 12 – NOTES TO TABLES
Note # Detail
17 Not to be sub-delegated.
18 Authority is available to CFSU(E) only.
19 As authorized within the annual limit.
20 As Managing Director NPP, may authorize the alienation of NPP real property and tangible property up to $100K.
21 The authority for Base/Wing Commanders is limited to $25K and the authority for Commanding Officers is limited to $15K. Defence sponsorship or donations arrangements must vet their files through L1 Rep for endorsement before approval at corporate level. Base/Wing Commanders are authorized to receive donations for Museums up to $50K.
22 Royal Military College Canada (RMCC) and the National Air Force Museum of Canada (NAFMC) can receive donations up to $500K for any single donation from the RMC Foundation or the NAFMC Foundation respectively.
23 The authority for Base/Wing Commanders is limited to $100K and the authority for Commanding Officers is limited to $50K. Non-defence Industry sponsorship and donations arrangements must vet their files through L1 Rep for endorsement before approval at corporate level.
24 Commanding Officer cannot sub delegate above $50K.
25 Euro equivalent
26 Field authority
27 Euro equivalent. Subject to limitations imposed by Director NATEX.
28 Within approved budget funding any limitations placed on specific types of expenditures.
29 Per fiscal year per supplier, including all administrative charges.
30 Per NPP Travel Directive
31 Only for duty travel between Canada and NATEX.
32 Only for duty travel within Europe and between NATEX and Canada.
33 Includes Marketing Coord and Comm Coord
34 Includes Financial Planner, Financial Counsellor, or Insurance representative at Satellite Branches.
35 SOT Funds includes: CFPAF, Soldier On Fund, MFF, SOT Fund, Hospital Comfort Grant, SOT Restricted, Boomer’s Legacy, OP Santa, and Program Rebates
36 Maximum of $5K for local small loans and $2K for emergency grants.
37 Military personnel on base, Maximum of $5K for local small loans and $2K for emergency grants.
38 $500 for emergency grants.
39 $200 for emergency grants.
40 Maximum is $25K for distress loans, $5K for local small loans and $4K for EALP.
41 VP HR has commitment and contract authority only.
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 25 OF 27
ANNEX A Sample
Delegation of Authorities for Financial Administration Of Non-Public Property CFB xxxx – Local NPP
Reference: Chief of The Defence Staff Delegation of Authorities for Financial Administration of Non-Public Property, dated 4 January 2016. In accordance with the reference CDS delegation of Non-Public Property (NPP) financial signing authorities, and note 13, the table below details positions to which I have provided delegated NPP financial signing authority. An “X” indicates the position holder has full signing authority within their area of responsibility and approved budget, N/A is Non Applicable, and dollar limitations are indicated by specific amounts. These represent the maximum authorities that may be granted, and these may be limited by approving authorities in the event they believe this is appropriate.
Personnel, Operations
and Maintenance
(PO&M) Note 1:
Capital – Note 1:
Write off Note 2:
Unit Administration Officer
X $10K $5K
Senior Manager, PSP X $5K $2K
PMC Officers’ Mess X N/A N/A
Mess Manager Officers’ Mess
X N/A N/A
Manager, Fitness and Sports
X $2K $1K
Manager, Community Recreation
X $2K $1K
Auto Club President X N/A N/A
Auto Club Treasurer X N/A N/A
Note 1: If Unit/Mess and/or their Subsidiary are indebted to CFCF, the maximum that can be delegated is $50K; if Unit/Mess and/or their Subsidiary are not indebted to CFCF, the maximum that can be delegated is $250K. Note 2: All delegated authorities must be exercised in accordance with the reference CDS delegation.
Signed: Commanding Officer Date: Distribution Positions Delegated NPPAM (original)
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 26 OF 27
ANNEX B Sample
TABLE 5 – Local NPP
Non-Public Property Financial Signing Authorities Individuals Delegated Commitment and Contract Authority, and
Payment Approval Authority for local NPP – CFB xxxx
CDS Delegated Position
Position Title Name of Incumbent
Telephone E-Mail Address
Commanding Officer
Commanding Officer
Capt(N) R. Jones
(902)721-8648
Other Positions Delegated by Commanding Officer (CO) IAW CDS delegation document
CO Delegated Positions
Position Title Name of Incumbent
Telephone E-Mail Address
Chairman Unit Fund/Oversight All Messes
Unit Administration Officer
Cdr M. Smith
(902)721-8662
Deputy Chairman Unit Fund
Senior Manager, PSP
Mr. John Joseph
(902)721-1104
PMC Officers’ Mess
Unit Administration Officer
Cdr M. Smith
(902)721-8662
Mess Manager Officers’ Mess
Mess Manager Officers’ Mess
CPO2 J. Ewing
(902)721-8992
Manager, Fitness and Sports
Manager, Fitness and Sports
Mr. John Langford
(902)721-8568
Manager, Community Recreation
Manager, Community Recreation
Ms. Jane Jackson
(902)721-2496
Auto Club President
Auto Club President
PO1 Ken Dryden
(902)721-8621
Auto Club Treasurer
Auto Club Treasurer
MS Joan Collins
(902)721-1129
Signed: Unit Administrative Officer Date: Distribution NPPAM (original) Delegated Individuals
CDS DELEGATION OF AUTHORITIES FOR FINANCIAL ADMINISTRATION OF NPP
REVISED 4 JANUARY 2016 PAGE 27 OF 27
ANNEX C Sample
INCUMBENT ACCEPTANCE OF THE RESPONSIBILITY FOR THE FINANCIAL ADMINISTRATION OF NPP
Delegation Table CFB XXX
An “X” indicates the position holder has full signing authority within their area of responsibility and approved budget, N/A is Non Applicable, and dollar limitations are indicated by specific amounts. Note 1: If Unit/Mess and/or their Subsidiary are indebted to CFCF, the maximum that can be delegated is $50K; if Unit/Mess and/or their Subsidiary are not indebted to CFCF, the maximum that can be delegated is $250K. Note 2: All delegated authorities must be exercised in accordance with the reference CDS delegation.
This delegation of authorities’ document identifies the incumbent’s authority to make NPP financial commitments and enter into contracts, to approve invoices and other obligations for payment through the certification of the receipt of goods and services, and to requisition payment or make payment.
I accept these authorities and responsibilities and certify that I have the necessary knowledge and competency to carry out these functions in a responsible manner. I have read and understood the NPP Contracting Policy, Guidance for Contracting In Support of Morale and Welfare Programs, NPP Travel Directive, NPP Hospitality, and NPP Relocation Directive. CFOne: Entity/Outet: Signature of Supervisor Date: NPP Certification completed (Date) ________________________________ ________________________________
Signature of incumbent Date: (Effective upon signing) Distribution: NPPAM (original) For HQ personnel remit to appropriate Management Accountant Incumbent NAPO
Delegated Position Position Title/Rank
Name of Incumbent
Telephone E-Mail Address
Chairman Unit Fund/Oversight All Messes
Unit Administration Officer/Cdr
Marc Smith (902)721-8662 [email protected]
Description Signing Authority Limit
Comments
Personnel, Operations and Maintenance (PO&M)
X Full PO&M signing authority within their area of responsibility and approved budget Note 1:
Capital $10K Note 1:
Write off $5K Note 2: