Business Administration 516

Goods and Services Expenditure Management

Background:

The approval and acceptance of all purchases of goods and services by the Division shall be carried out in accordance with Administrative Procedure 515 – Purchase of Goods and Services.

From time to time additions, deletions and other variances arise during the completion of a purchase of goods and services that had been approved in accordance with the noted procedure. In order to allow for the timely completion of approved purchases of goods and services it is desirable to provide authority to approve project variances on behalf of the Division.

 

Procedures:

The purpose of these procedures is to ensure that the Division follows “best practices” when approving expenditures that are additional to any Division approved costs for the supply of goods and services authorized in accordance with Administrative Procedure 515 – Purchasing of Goods and Services.

  1. Variance Approval
    1. Superintendents shall be authorized to approve un-budgeted, required goods and services cost variances to a maximum of $20,000 for purchases of goods and services on approved projects.
      1. Superintendents shall inform the Director of any authorizations they have made under section 1.1 above.
    2. The Director of Education shall be authorized to approve un-budgeted, required goods and services cost variances to a maximum of $50,000 for purchases of goods and services on approved projects.
    3. Where an approved purchase of goods and services includes a budgeted contingency expenditure allowance, typically for building renovation projects, the Facilities Administrator shall be authorized to approve expenditure of the approved contingency funds for the project. The Facilities Administrator shall maintain a record of the expenditure of the budgeted contingency funds.
  2. In accordance with Board policy, the Director is authorized to approve un-budgeted, required goods and services cost variances to a maximum of $50,000.
  3. Un-budgeted, required goods and services cost variances exceeding $50,000 require Board approval.
  4. Consideration for un-budgeted, required cost variances shall only be given to the purchase of goods and services that were included in the original scope of the project. The executive staff and Board Committees do not have authority to expand the scope of the purchase of goods and services.

 

Reference:

Section 69, 85, 344, 354, 355, 368, Education Act
Section 38, The School Division Administration Regulations
New West Partnership Trade Agreement
Canada Free Trade Agreement

Revised:

August 2015

February 2019