This policy is effective October 1, 1996 and supersedes section 10.7.9 of the Treasury Board Guide on Financial Administration for Departments and Agencies of the Government of Canada, consolidated revision, dated April 1991.
To ensure proper use of the authority to credit refunds of expenditures and repayments of advances to the appropriations from which they were originally spent.
It is government policy that, in accordance with statutory authority, departments be allowed to replenish the appropriation from which it was originally disbursed with certain moneys received as refunds or repayments.
This policy applies to all organizations considered to be departments within the meaning of section 2 of the FAA.
Financial Administration Act.
Policy on Special Revenue Spending Authorities, Chapter 5-6 of the "Comptrollership" volume of the Treasury Board Manual.
Policy on Specified Purpose Accounts, Chapter 5-7 of the "Comptrollership" volume of the Treasury Board Manual.
Policy on the Application of the Goods and Services Tax in the Departments and Agencies of the Government of Canada, Chapter 5-8 of the "Comptrollership" volume of the Treasury Board Manual.
Please direct enquiries about this policy to the responsible office in departmental headquarters who, in turn, may seek interpretations from:
Financial and Contract Management Sector
Deputy Comptroller General Branch
Treasury Board Secretariat
L'Esplanade Laurier
300 Laurier Ave. West
Ottawa, Ontario
K1A 0R5
The following are cases where section 39 of the FAA does not provide the authority to credit the appropriation that was originally charged:
Departments that return goods to suppliers are responsible for matching refunds back to the original Goods and Services Tax payments and for making the necessary credit entries to the GST Refundable Advance Accounts.