IB 130.06 Specimen Signature Record

SSR Authorization Guidance

FAM Policy 130 requires that any public officer authorized as an Expenditure Officer, Accounting Officer, Revenue Officer or Contract Authority must receive adequate training to be able to exercise their responsibilities. By signing the SSR form the incumbent and the supervisor acknowledge, understand and accept each of their designated and/or delegated responsibilities to exercise their specified authorities in accordance with all the requirements as prescribed in all applicable legislation, regulations and Government policies. All records are subject to audit in accordance with generally accepted auditing standards.

1. Description of Authority:

• Must provide SAM coding pertaining to Organization and Area. Specify relevant Project coding if applicable.
• Must specify amount by selecting only one of six identified upper (max) thresholds for the following authorities. Any other amount will not be recorded in SAM but, may be identified for review and control purposes as related to the Department under the Exceptions/Restrictions section that follows (e.g. Org. 15019, Visa, limit of $10,000; Trust Accounts).  Footnote any special requirements such as authorization of contract change orders and applicable limits.
• Must specify Travel Authorization (TA) authority and/or Expense Report (ER) and Cash Advance (CA) Approval authority if applicable.

Example:

1. Designated Expenditure Officer (pre-encumbrance, encumbrance, and charge authorization):

• Initiation of a contract, expenditure or disbursement. Provides pre-encumbrance (soft commitment) pursuant to an appropriation or for the specific purpose of the intended disbursement and ensures there is sufficient uncommitted balance in the activity. E.g. initiates a requisition for goods or services.
• Initiates an encumbrance (hard commitment), e.g., completes a purchase order for goods or services.
• Authorizes (certifies) a charge against an appropriation or special purpose fund (e.g. trust account). This includes a rebate, refund or repayment not in relation to any invoice.

2. Designated Expenditure Officer (adjustment authorization):

• Reviews all information (e.g. charges, coding, rates, quantities, dates, receipts, etc.) to ensure relevance, accuracy and completeness and makes required modifications. Actions include credit/debit adjustments to proper General Ledger accounts (e.g. expenditure, revenue), sampling tests, investigating and resolving discrepancies including missing supporting documentation prior to processing.
• Adjusts proper account related to a rebate, refund or repayment pursuant to a receivable.

3. Designated Accounting Officer (expenditure certification and disbursement authorization):

• Certifies contract performance (e.g., receipt of goods/services), expense and expenditure authorization including any adjustments for payment including special purpose funds.

4. Designated Revenue Officer (billing, receipting, recording, safeguarding):

• Ensures revenue (including deferred/prepaid) is properly invoiced, received, receipted and recorded. Actions include billing, issuance of credit-note, as well as checking for proper endorsement, account verification, recording, securing of monies and depositing.

5. Delegated Contract Authority Officer:

• Ability to Contract in accordance with Government Contract Regulations. Authority must be delegated by the responsible Deputy Head (section 6 in SSR form).
• For the Corporate Credit Card (Visa One) or contract using Local Contract Authority (LCA), while delegation approval from Deputy Head (or delegate) is required, either mode of contracting shall only be identified in the Exceptions/Restrictions section including any contracting restrictions such as purchasing amount thresholds for a department’s internal records.

3. Standing Acting Appointment:

Must provide Acting Position Title, Position No., and signed approval of Position’s Supervisor.  May specify any number of Acting Positions necessary.

4. Departmental/Agency Approval (DFA):

Certification of Director of Finance or equivalent is required. *CA authority is sub-delegated by the DFA in accordance with FAM IB 130.03.

5. External Department Appointment:

To be approved by the receiving department (external) Deputy Head (and also the Comptroller General for a designated accounting officer).  

6. Authority of Contract Delegation:

Signed approval of Deputy Head (or delegate) required (Captured in Financial Approval Authorities Spreadsheet – FAAS).

7. Authority of Designation (Expenditure Officer, Accounting Officer, Revenue Officer):

Signed approval of Deputy Head or Delegate required (Captured in FAAS).

8. Authority of Designation (Accounting Officer):

Signed approval of Comptroller General required (Captured in FAAS).