DEPARTMENTAL BANK ACCOUNTS
Establishment by Receiver General — Authorized Expenditures
7. (1) The appropriate Minister of a department who is required to make expenditures in locations where the normal facilities for the issue of Receiver General cheques are not immediately available may apply to the Receiver General for the establishment of a departmental bank account in the name of that department or a branch or division of that department.
(2) On the receipt of an application under subsection (1), the Receiver General may establish a departmental bank account in the name of the department, or branch or division of the department, referred to in that subsection, from which only the following classes of expenditures may be made:
(a) emergency salary advances;
(b) accountable travel advances, where the use of a travel credit card or participation in the traveller’s cheque program is not a satisfactory alternative to the appropriate Minister;
(c) reimbursement of travel and removal expenses;
(d) payment of supplies and services acquired under local purchase authority where immediate payment is required;
(e) reimbursement of expenditures made from petty cash advances;
(f) brokerage fees and customs duties payable to an independent customs broker;
(g) postage; and
(h) payment of salaries and wages to part-time and term employees who are employed locally under the Locally-Engaged Staff Employment Regulations, 1995 and who are not paid through the Canadian Forces, Royal Canadian Mounted Police or public service pay systems under section 12 of the Department of Public Works and Government Services Act.
(3) Two signatures are required on any cheque drawn on a departmental bank account for the expenditures referred to in subsection (2), unless, at the request of the appropriate Minister of the department, the Treasury Board authorizes a single signature.
(4) Subject to subsection (5), no expenditure in excess of $5,000 shall be made from a departmental bank account without the approval of the Treasury Board.
(5) Expenditures in excess of $5,000 may be made from a departmental bank account without the approval of the Treasury Board for the purpose of
(a) paying locally engaged employees, if the department has the authority to make such payments; or
(b) issuing an emergency salary advance under paragraph 4(b) of the Accountable Advances Regulations.
Further Authorization of Expenditures by Treasury Board
8. (1) Where a departmental bank account has been established by the Receiver General, or the establishment of such an account is being applied for, under section 7, the appropriate Minister of the department may apply to the Treasury Board for authorization to make from that account expenditures other than those set out in subsection 7(2).
(2) On the receipt of an application under subsection (1), the Treasury Board may grant an authorization to the appropriate Minister, which authorization must be in writing and set out
(a) the classes of expenditures for which the authorization is granted; and
(b) the number of signatures required on any cheque drawn on the departmental bank account for those expenditures.
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