DATE: July 19, 2001
TO: All Senior Financial Officers (SFOs)
and Senior Full-Time Financial Officers
(SFFOs)
SUBJECT: Review of Memorandum to Cabinet - Expenditure Management System (EMS) - SFO sign-off
This note is to clarify and adjust requirements for SFO sign-off on all Memoranda to Cabinet (MC). (This bulletin
supercedes the TBS Information Bulletin issued- January 26, 2001.), see Appendix A attached.
It is important to re-emphasize that the SFO sign-off has been implemented within the context of the overall
accountability of the SFO to his/her Deputy Head. As such, the SFO sign-off is a declaration from the SFO to the Deputy
Head that the MC has been thoroughly reviewed from a resource perspective and that resource requirements have been
fairly presented. This review, along with other changes to the Expenditure Management System (EMS), will help ensure
that new policies or programs are sustainable and that proposals presented to Ministers take into account
government-wide implications.
The sign-off mechanism has been adjusted to better reflect the accountability of the SFO to the Deputy Head. The SFO
sign-off will no longer be in the MC itself, but will be a separate declaration provided directly by the SFO to the
Deputy Head (see template at Appendix AB attached). The template will include the following statement:
"I have reviewed the resource requirements for all the options set out in this Memorandum to Cabinet. I am
satisfied that the requirements for this department are presented fairly based on the information available at the time
of the preparation of this MC."
Signed: Senior Financial Officer
In addition, a short statement will be added at the end of the options section of the analysis of the MC to indicate
that the SFO sign-off to the Deputy Heads has been completed. (see template at Appendix BC).
In cases where more than one department sponsors an MC, the SFO of each department will be required to provide the
above attestation to their Deputy Heads, as well as inform the SFO of the lead department that this has been completed.
The lead department's SFO is responsible for confirming with his/her colleagues that the attestation has been
provided.
The following key considerations are proposed to assist you and your staff to discharge this responsibility:
1. Are all resource requirements presented?
2. Does this include both human and financial resources?
3. Do the requirements include systems, accommodation, regional and other related costs?
4. Have any needed additional financial authorities been identified?
5. Have you reviewed these requirements independently and are you satisfied as to their fair presentation? (eg. Are
they comprehensive, multiple year and fully inclusive, to the extent possible, based on the information at hand?)
6. Have you played an appropriate challenge function?
This is part of a series of changes being introduced to enhance and strengthen the government's Expenditure
Management System. Fundamental to a well functioning EMS are MCs that reflect the necessary resource requirements for
sustainable implementation of new policies and programs.
A joint TBS/PCO workshop was held for SFFOs on February 16th, 2001 as well as a meeting with SFOs on
March 8th, 2001 We received valuable comments which have been incorporated in this revised process.
Should you have any questions, please contact John Morgan, A/Assistant Comptroller General, A/Assistant Secretary,
Financial Management Policy and Analysis Sector at (613) 957-9659, or by e-mail at Morgan.John@tbs-sct.gc.ca, or myself at (613) 957-7820
Richard J. Neville, F.C.A.
Deputy Comptroller General
Appendix A
Senior Financial Officer Attestation
for Memorandum to Cabinet
Lead Department/Agency |
___________________________________________ |
Senior Financial Officer |
___________________________________________ |
|
|
Memorandum to Cabinet Title |
___________________________________________ |
Date of the Memorandum to Cabinet |
___________________________________________ |
|
|
Other Departments/Agencies |
___________________________________________ |
|
___________________________________________ |
Attestation
I have reviewed the resource requirements for all the options set out in this Memorandum to Cabinet. I am
satisfied that the requirements for this department are presented fairly based on the information available at the time
of the preparation of this MC.
________________________
signature
________________________
date
Appendix B
The following statement will be inserted at the end of the options section of the Memorandum to Cabinet:
The Senior Financial Officer(s) for the sponsoring department(s) has (have) reviewed this Memorandum to
Cabinet and has (have) provided an attestation to his/her Deputy Minister certifying that the resource requirements are
fairly stated based on information available at the time of the preparation of this MC.
|