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Policy

Policy 4202 - Authority for Expenditures


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1. 

GENERAL SPENDING AUTHORITY

1.1.
Budgets, as originally Surrey Board of Education approved and as amended pursuant to Policy #4203 – Operating Budget, constitute authority for management to expend funds. Where the board has incurred a legal obligation to pay (ie: pursuant to collective agreements, contracts or legislation), management is authorized to make expenditures even though there may be no or insufficient budget.
1.2.  
The secretary-treasurer is responsible to the board to ensure that all expenditures comply with this general authority. The secretary-treasurer, after consultation with the superintendent, may refer to the board, any question concerning authority to expend.

2. 

SPECIFIC AUTHORITY FOR PAYROLL EXPENDITURES

2.1.  
Management is authorized, under the following circumstances, to pay staff salaries, benefits and payroll taxes at rates pursuant to board approved contracts, board policy and legislation.
a)Regular staff where the board has approved the position, expressed in terms of full time equivalent (FTE) positions.
b)Substitute staff when deemed necessary by management.
c)Supplementary staff to the extent of budget.
d)Staff other than the foregoing to the extent of budget established based on special funding and cost recovery arrangements.

3. 

SPECIFIC AUTHORITY FOR SPECIAL PURPOSE FUND EXPENDITURES

3.1. 
Where special purpose funding arrangements are entered into pursuant to Board Policy #4104 – District Generated Revenue, management is authorized to expend funds subject to the special purpose fund conditions. Each special purpose fund account will be assigned to a management or administrative officer who will be responsible for financial and program operation of the activity.
3.2. 
Where the program for which special purpose funds were received is completed and non-returnable funds remain, the superintendent and secretary-treasurer acting jointly may redirect residual funds to other purposes. If the funds are substantial, board approval for the action is to be obtained.

4. 

SPECIFIC AUTHORITY FOR CAPITAL FUND EXPENDITURES

4.1.  
Management is authorized to expend funds on Bylaw Capital and Capital Reserve projects which have received board and ministry approvals. 
4.2.  
Management is authorized to expend funds contained in the Local Capital Reserve based on board specific and budget approvals.
4.3.  
In the interest of the expeditious cost-effective development of capital projects, the secretary-treasurer is authorized to expend funds related to capital costs awaiting ministry funding approval.

5. 

DISBURSEMENT OF FUNDS IN RELATION TO AUTHORIZED EXPENDITURES

5.1. 
Upon receipt of authentic documentation, funds may be disbursed from the board’s central general bank account in relation to the expenditures authorized by this policy. Policy #2300 – School District Signing Authority defines bank signing authority.


Revised: 
2015-06-05
1995-02-09
Approved: 
1989-05-25
XRef: 
#2300
#4104
#4203

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School District No.36 (Surrey)