2008 Senators' Resource Guide: Budgets
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Transcript of 2008 Senators' Resource Guide: Budgets
SENATORS’ RESOURCE GUIDE:
Allowances, Entitlements and Administrative Services BUDGETS
April 28, 2008 CONFIDENTIAL V - 1
V. Budgets TABLE OF CONTENTS
1. Introduction ............................................................................................................................ 2
2. Senators’ Research and Office Expense Budget ..................................................................... 2
2.1. General Guidelines........................................................................................................... 2
2.2. Eligible Expenses ............................................................................................................. 4
2.3. Delegation of Financial Signing Authority ...................................................................... 5
2.4. Miscellaneous Expenditures Account .............................................................................. 6
2.5. House Officers’ Budget Supplement ............................................................................... 8
3. House Officers’ Budgets ......................................................................................................... 8
4. Caucus Research Funds .......................................................................................................... 9
4.1. General Guidelines........................................................................................................... 9
4.2. Eligible Expenses ........................................................................................................... 10
5. Reporting and Public Disclosure .......................................................................................... 11
Annex D - List of Approved Items for Senate-Related Business
Annex E - Summary of Funds – Senators, Political Officers and Caucus Research
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1. Introduction
This chapter outlines the provisions concerning the annual Senators’ Research and Office
Expense Budget used to pay staff salaries, research and service contracts, entitlements, office
expenses and other eligible expenditures. It also outlines the provisions for House Officers’
budgets and caucus research funding.
Senators are provided with operating funds, office premises in the parliamentary precinct and
goods and services to be used to carry out their parliamentary functions, and are responsible for
the management of these resources. Some resources are provided by the Senate Administration
while others must be purchased from the Senators’ Research and Office Expense Budget.
For more information on the Senators’ Research and Office Expense Budget and other operating
funds, contact your assigned financial clerk or financial officer.
2. Senators’ Research and Office Expense Budget
2.1. General Guidelines
Allocation
Senators allocate, authorize and use Senate resources to carry out their
parliamentary functions and are accountable for such decisions.
The Senators’ Research and Office Expense Budget is set by the Senate upon
recommendation from the Standing Committee on Internal Economy, Budgets
and Administration (Internal Economy Committee) and is amended from time
to time. The annual budget is allocated each fiscal year on April 1st. Any
unspent monies in the budget lapse on March 31st, the end of the fiscal year.
(See Annex E – Summary of Funds for the annual budget allocation.)
Upon appointment, a new senator is entitled to a prorated Senators’ Research
and Office Expense Budget. The amount is equal to 1/12 the annual budget for
each month or part thereof in the year commencing on the appointment date.
In addition to the prorated Senators’ Research and Office Expense Budget, in
their first year, new senators are also entitled to start-up funds (see Annex E –
Summary of Funds for amount) to defray additional costs related to setting up a
new office. This start-up fund is considered part of the Senators’ Research and
Office Expense Budget and all purchases made from these funds must conform
to Senate policies.
Departing senators are entitled to use 10% of their budget for each month they
will serve before their retirement date in their last year, up to a maximum of
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100%. (See Chapter IX - Departing Senators for more information.)
Restrictions Senators cannot transfer funds from their Senators’ Research and Office
Expense Budget to other senators. However, senators may share resources and
divide expenses accordingly.
Signing
authority
Senators may delegate financial signing authority for certain transactions on
this budget to a member of their staff. (See subsection 2.3. Delegation of
Financial Signing Authority in this chapter for more information.)
Uses The Senators’ Research and Office Expense Budget is to be used for staff
salaries, professional and service contracts, and office operating costs. (See
subsection 2.2 Eligible Expenditures in this chapter, and Annex D - List of
Approved Items for Senate Related Business for more information on approved
expenditures.)
Senators are responsible for managing their offices within the limits of their
budget and ensuring that all expenses are in accordance with the list of
approved items.
Over $2 500 All purchases over $2 500 must be made through the Procurement and
Contracting Division of the Senate. Senators should send an Internal
Requisition for Materiel/Services form signed by the senator or by the person
to whom financial signing authority has been delegated.
Under $2 500 Senators may purchase goods and services under $2 500 directly from
suppliers, with the exception of:
information technology equipment, which must be processed
through the Information Systems Directorate to ensure compliance
with standards;
any equipment listed on the Detailed List of Office Equipment
Allotment (see Annex H – Senators’ Offices) as these items (listed
from # 1 to 12) are to be purchased through the Purchasing and
Contracting Division;
office equipment with a dollar value exceeding $2501 (see footnote)
per purchase.
furniture and furnishings; all requests must be forwarded to the
Purchasing and Contracting Division (see Chapter VII - Office and
Administrative Services for more information)
1 Examples of office equipment less than $250 that may be purchased include but are not limited to: calculators,
voice recording equipment, label printers and date stamps.
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All purchases must be on the list of eligible expenses, conform to Senate
policies, and be of reasonable cost and quality. (See Annex D – List of
Approved Items for Senate-Related Business.) In addition, senators are to pay
for these purchases from his or her personal funds and submit a request to the
Finance Directorate for payment. The American Express corporate credit card
may not be used in these circumstances, nor should the supplier be requested to
send the invoice to the Finance Directorate for payment.
Claiming
expenses
All claims for goods and services acquired must be receipted in order to be
reimbursed. Original receipts must be signed by the senator, or a person to
whom the senator has delegated financial signing authority, and sent to the
Finance Directorate along with a memorandum requesting reimbursement of
expenses.
Small out-of-pocket expenses should be claimed once a month and supported
by original receipts, and duly certified by the senator or a person to whom the
senator has delegated financial signing authority.
Invoices Before being forwarded to the Finance Directorate for payment, invoices from
suppliers or contractors must be signed by the individual requesting payment
and signed by the senator, or the person to whom they have delegated financial
signing authority, to confirm that the work has been completed.
Taxes The GST or HST, if applicable, will be paid to the contractor or supplier but
not charged to the Senators’ Research and Office Expense Budget.
Purchases made through Assets Management, Contracting and Purchasing are
P.S.T exempt. When purchases are made directly by a senator, the P.S.T. is
not exempt, and will be charged to the Senators’ Research and Office Expense
Budget.
2.2. Eligible Expenses
Salaries Senators are responsible for all hiring undertaken within the limits of their
budget. The hiring of Senators’ employees is to be done through the Human
Resources Directorate prior to the start of any work. (See Chapter VI - Human
Resources Management for more information on the categories of staff, and the
hiring and termination of staff.)
The Internal Economy Committee has set an annual maximum salary for
senator’s employees. (See Annex E – Summary of Funds – Senators, Political
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Officers and Caucus Research.)
Service
Contracts
Senators are responsible for managing their service contracts and associated
costs. The issuing of service contracts for senators’ staff is to be done through
the Human Resources Directorate, prior to the start of any work. (See VI -
Human Resources Management for more information on contracts.)
The issuing of all other service contracts for consulting or non-consulting work
is to be done through Assets Management, Contracting and Purchasing, prior to
the start of any work.
Both the Human Resources Directorate and the Purchasing and Contracting
Division work in consultation with the Law Clerk’s Office to prepare and
maintain standard forms of contracts as they are binding legal documents.
All contracts terminate on March 31st and must be renewed on April 1
st if the
contract is to continue.
Payment to contractors will be on the basis of work completed and no
payments will be made in advance.
Office
expenses
Senators are responsible for managing their operational costs. All items bought
through the budget or provided by the Senate Administration remain the
property of the Senate. The list of authorized budget expenditures as approved
by the Internal Economy Committee is provided at Annex D- List of Approved
Items for Senate-Related Business. Approval from the Internal Economy
Committee is required for any exceptions to the authorized list.
Approval Expenses not specifically allowed must be submitted in writing to the Internal
Economy Committee for consideration and approval.
2.3. Delegation of Financial Signing Authority
Delegation of
signing
authority
Senators have financial signing authority. However, they may delegate this
authority for certain transactions to an employee on their staff by completing the
Delegation of Financial Signing Authority- Senators form and returning it to the
Finance Directorate.
The senator may delegate full authority or partial authority up to a certain
amount for a range of expenditures.
The delegation of financial signing authority cannot be extended to an employee
of another senator or of the Senate Administration.
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Eligible
authorities
Financial signing authority can be delegated for: the initiation of expenditures
charged to the Senators’ Research and Office Expense Budget; the approval of
payment for invoices for professional services per a signed contract; printing
and information services; lease agreements and equipment maintenance
contracts; office equipment, furniture and fixtures, and general office expenses;
and the approval of printing requisition forms.
Restrictions A senator may not delegate financial signing authority for the following: to
appoint or terminate employees; to enter into, amend or terminate research or
other professional services contracts and lease agreements; to set or amend rates
of pay for employees and fees for researchers; to approve invoices for
professional services where there is no contract; to approve travel expense
claims; to approve American Express statements; or to approve payments of
telecommunication invoices.
2.4. Miscellaneous Expenditures Account
Purpose Senators may set aside funds from their Senators’ Research and Office Expense
Budget annually to acquire goods and services not provided for elsewhere, but
necessary for the carrying out of their parliamentary functions. Refer to Annex
E – Summary of Funds for the maximum of funds that may be set aside.
The provisions for claiming expenses under the Senators’ Research and Office
Expense Budget apply equally to the Miscellaneous Expenditures Account.
Eligible
expenses
The Miscellaneous Expenditures Account may be used for hospitality, official
gifts and promotional items and for some office expenses not provided for
elsewhere.
Hospitality Hospitality may only be charged to the Miscellaneous Expenditures Account
when the event is related to the senator’s parliamentary functions. Examples of
appropriate uses include:
working meals when discussion on official matters are held with
persons from outside the Senate;
meetings with representatives or experts related to the parliamentary
work of the senator;
receptions in honour of foreign dignitaries or distinguished persons; or
refreshments (meals and/or receptions) associated with sponsoring a
formal conference or meeting where other governments, public interest
groups or business groups are represented.
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When hospitality is extended in the form of a meal, the meal allowance is not
claimable under the 64 travel point system or living expenses in the N.C.R.
budgets.
Official gifts
and
promotional
items
Official gifts and promotional items that are representative of the Senate or the
Parliament or Canada may be charged to the Miscellaneous Expenditures
Account to a maximum value of $100 per item.
Protocol gifts to visiting dignitaries or distinguished persons, gifts to individuals
or groups in recognition of a service rendered to the Senate without
remuneration, or small token items such as buttons or pins for distribution to
visitors and school groups are all examples of the appropriate use of official
gifts and promotional items.
Restrictions Expenses related to the following specific costs are ineligible for payment under
the Miscellaneous Expenditures Account:
Travel expenses:
o travel expenses as they are covered under the 64 point travel system
and the Living Expenses in the N.C.R. Policy;
o expenses that are not reimbursed under existing travel policies.
Personal expenses:
o expenses that are clearly of a personal nature, are not eligible for
reimbursement such as:
parking fines or speeding tickets;
admission tickets to entertainment events such as theatre
productions, concerts, sporting events, and so forth;
gifts to staff or employees of the Senate;
meals and refreshments clearly of a personal nature and unrelated
to official business, such as family outings, daily personal meals,
or meals and beverage offered to, or receptions held for,
employees, and so forth;
membership fees to clubs, associations, fitness centres;
tokens of appreciation and expressions of sympathy of a
personal nature (e.g. flowers).
Charity or other fund-raising events and donations:
o expenditures that are clearly contributions to charity or fund-raising
events are not eligible, such as:
purchase of admission for tickets, raffle tickets, goods or services
for sale for the primary purpose of raising funds for a charity;
donations to any person, cause or organization;
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purchase of goods or services for the purpose of donating them to
any person, cause or organization;
registration fees to political party events.
Equipment and furniture:
o purchases and rental of equipment that are ineligible for
reimbursement under existing policies cannot be charged to the
Miscellaneous Expenditures Account.
Over-expenditures and budget transfers:
o no senator may exceed the annual limit established for the
Miscellaneous Expenditures Account;
o budget transfers between senators from the Miscellaneous
Expenditures Account are not permitted.
2.5. House Officers’ Budget Supplement
Definition House Officer means the Speaker of the Senate, the Leader of the Government
in the Senate, the Leader of the Opposition in the Senate, the Deputy Leader of
the Government in the Senate, the Deputy Leader of the Opposition in the
Senate, the Senate Government Whip and the Senate Opposition Whip.
Purpose House Officers have supplementary funds (see Annex E – Summary of Funds)
added to their Senators’ Research and Office Expense Budget for hospitality
costs. This budget must be used solely for hospitality.
The provisions for claiming expenses under the Senators’ Research and Office
Expense Budget apply equally to the House Officers’ Budget Supplement.
3. House Officers’ Budgets
Allocation House Officers are provided with an annual budget to meet the costs of
additional staffing needs in their offices and other operating costs associated
with their additional functions.
The budget for each House Officer is outlined in Annex E – Summary of Funds.
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Other
purchases
For purchases other than for office supplies and small expenses, senators should
send an Internal Requisition for Materiel/Services form to the Purchasing and
Contracting Division, signed by the senator or by the person to whom financial
signing authority has been delegated.
House
Officers’ Staff
There are no limits as to the number of staff a House Officer can hire or to the
maximum annual salary that staff can be paid under the House Officers’ Budget.
However, funds from the Senators’ Research and Office Expense Budget cannot
be used to supplement the House Officers’ Budget, or vice versa, for the
purposes of hiring staff, or increasing salaries. (See Chapter VI – Human
Resources Management for more information.)
Claiming
expenses
All claims for goods and services acquired must be receipted in order to claim
reimbursement. Original receipts must be signed by the senator, or a person to
whom the senator has delegated financial signing authority, and sent to the
Finance Directorate along with a memorandum requesting reimbursement of
expenses.
4. Caucus Research Funds
4.1. General Guidelines
Allocation Caucus research funds are available to party caucuses and individual senators
who are not members of caucus.
Individual caucus members wishing to seek money for a special study or
proposal may apply to the senators charged with managing that caucus’s
research fund. These senators will approve or reject the proposal, inform
applicants of their decision in writing, and send a copy of each approved request
for funding to the Finance Directorate. (See Annex E – Summary of Funds for
amounts.)
Signing
authority
All expenses paid from a caucus research fund must be authorized by the
delegated senators of each caucus or by the senator, if not a member of a
caucus.
Uses Caucus research funds may be used for research assistance, consulting fees,
service contracts and standard equipment, furniture and software.
Books and subscriptions necessary to carry out the research or study may also
be acquired with caucus research funds.
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Taxes A contract shall include the total fee for services to be charged to the caucus
research funds. The GST or HST, if applicable, will be paid to the contractor
but not charged to caucus research funds.
4.2. Eligible Expenses
Caucus staff Researchers and consultants will fall within one (1) of the following three (3)
categories: short-term contracts for services to a specific project; appointments
for a specified period for less than six (6) months; and appointments for a
specified period for more than six (6) months and more.
(See Chapter VI – Human Resources Management for more information on
these categories of staff.)
Service
contracts
The guidelines applicable to service contracts paid from the Senators’ Research
and Office Expense Budget apply to caucus research contracts. (See Chapter VI
- Human Resources Management for more information on contracts.) All
contracts terminate on March 31st and must be renewed on April 1
st if the
contract is to continue.
Where senators receive approval for resources from the senators in charge of a
caucus research fund, a copy of the approval must be attached to any request
for a contract.
Payment to contractors will be on the basis of work completed, and no
payments will be made in advance. Services must be performed during the
period for which payment is authorized.
The Finance Directorate is responsible for making all payments, according to
the contract, directly to the contractor.
Operating
expenses
Office space, supplies and telephone lines will be provided by the Senate
Administration. Other support services such as messenger, postal and printing
services will be extended to research centres.
Purchases of over $2 500 and any purchases, regardless of value, for software,
equipment, furniture and furnishings are to be made through the Manager of
the Purchasing and Contracting Division on an Internal Requisition for
Materiel/Services form.
Purchases less than $2 500 excluding software, equipment, furniture and
furnishings may be made directly by the senator but must be on the list of
eligible expenses (see Annex D – List of Approved Items for Senate Related
Business) and receipted in order to claim refunds.
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All requisitions for goods and services and claims for reimbursement must be
signed by the two (2) senators to whom the Leader of the party has delegated
financial signing authority.
5. Reporting and Public Disclosure
Reports The Finance Directorate notifies senators of the amount spent and the balance in
their budgets on a monthly basis. Senators may request a report at any time.
Similar monthly reports are provided to each caucus, non-aligned senator, and
to each House Officer regarding the status of their budgets.
Senators are responsible for reviewing their financial reports and advising the
Finance Directorate of any discrepancies or changes required.
Public
disclosure
At the end of the fiscal year, the total expenses charged to each senator’s
Senators’ Research and Office Expense Budget is reported in the Public
Accounts of Canada under the heading “Research assistance, staff and other
expenses.”
Expenses charged to the Miscellaneous Expenditures Account and to hospitality
under the House Officers’ Budget Supplement will also be treated as part of the
Senators’ Research and Office Expense Budget. These expenditures will be
included alongside the senator’s name as part of the heading “Research
assistance, staff and other expenses.”
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April 28, 2008 CONFIDENTIAL E-1
Annex E - Summary of Funds - Senators, Political Officers and Caucus
Research
As at April 1, 2008
SENATORS’ RESEARCH AND OFFICE EXPENSE BUDGET
Senator’s annual budget allocation: $ 149 400
Senator may set aside from their Annual budget for
Miscellaneous Expenditures Account a maximum of:
$ 5 000
Political Officer’s Budget Supplement (Hospitality):
$ 3 000
New senator start up entitlement: $ 20 000
Senator’s employee annual maximum salary $ 66 541
HOUSE OFFICERS’ BUDGET
Speaker of the Senate $ 544 900
Leader of the Government
$ 325 000
Leader of the Opposition
$ 370 000
Deputy Leader of the Government
$ 75 000
Deputy Leader of the Opposition
$ 65 000
Government Whip
$ 50 000
Opposition Whip
$ 50 000
CAUCUS RESEARCH FUNDS
Liberal Caucus
$ 250 000
Conservative Caucus
$ 250 000
Non-aligned Senator
$ 5 000
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Annex F - Statement of Responsibilities and Competency Profiles
Under review.
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Annex G – Approved Salary Scales (Effective April 1st, 2008)
Position Title
Current Senate
Salary Range
Min Max
Policy Advisor,
Executive Assistant $52 768 $66 541
Legislative/Research
Assistant $39 621 $53 138
Special Assistant $39 251 $52 768
Administrative
Assistant $31 400 $39 250
Clerical Assistant $20 954 $31 834