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This guideline is part of a set of guidelines designed to assist departments See footnote 1 in implementing common financial management business processes. Adjustments and credit backs, such as recoveries, garnishments, and non-statutory deduction adjustments. This guideline describes roles, responsibilities and recommended procedures in the context of the Financial Administration Act (FAA), other legislation, and Government of Canada policy instruments.
Note: The  symbol indicates that all four subprocesses should be completed before proceeding to the HR Pre-Payroll subprocess group. Manage Pay Administration Requirements starts the Pay Administration business process by defining the pay administration requirements. Pay Pre-Payroll involves the resulting compensation activities whereby the requested pay transaction is processed, including part of FAA section 34 verification and the FAA section 33 certification.
Under Payroll, following FAA section 33 certification, the Department of Public Works and Government Services (PWGSC) calculates employee pay for the pay period, issues the pay register for validation from departmental compensation, and completes the processing for payments related to employee pay. Post-Payroll processing occurs in the department upon issuance of the employee pay payments and receipt of the detailed expenditure extract file.
A pay transaction may be initiated by a responsibility centre manager, by an employee, by Finance or by the Treasury Board. Certification and verification pursuant to FAA section 34 is delegated to the responsibility centre manager, and FAA section 34 verification for pay input purposes is delegated to compensation advisors. The pay verification step corresponds to the first part of FAA section 34 account verification. FAA section 34 certification is frequently derived from, or may be implicit in, the employee's original letter of offer—for example, for statutory pay increases. Transaction authority is obtained or exercised based on the delegation of HR or financial authorities within the department.
Payment authorization under section 33 of the FAA can be recurring and occurs before PWGSC processes pay. To complete the responsibilities under FAA section 34 account verification, the responsibility centre manager must verify pay expenses for accuracy. This guideline is part of a set of guidelines designed to assist departments See footnote 6 in implementing common financial management business processes. This guideline presents the "should be" model for Pay Administration, describing roles, responsibilities and recommended activities from a financial management perspective. Recognizing that deputy heads are ultimately responsible for all aspects of financial management systems within their department, standardizing and streamlining financial management system configurations, business processes and data across government provides significant direct and indirect benefits relative to the quality of financial management in the Government of Canada.
Adjustments and credit backs, such as recoveries, garnishments and non-statutory deduction adjustments. This guideline defines the Common Financial Management Business Process for Pay Administration. Some financial management activities described in the business process are also related to internal controls.
Figure 3 depicts the roles involved in the Pay Administration business process, grouped by stakeholder category.
In this guideline, a role is an individual or a group of individuals whose involvement in an activity is described using the Responsible, Accountable, Consulted and Informed (RACI) approach.
Overall policy and processes for Pay Administration are set by the Office of the Comptroller General and the Office of the Chief Human Resources Officer. The function of corporate finance, in support of the responsibilities of the chief financial officer (CFO), is to establish and ensure adequate financial controls for the departmental portion of the pay process.
Financial services (a generic identifier that may be termed otherwise by a department) is the departmental organization that ensures the day-to-day application of financial controls for pay-related expenditures. For this guideline, the role of responsibility centre manager from a financial perspective refers to individuals who are delegated financial, spending and transaction authorities to initiate expenditures related to pay and are responsible for commitment control, recording of commitments, and Financial Administration Act (FAA) section 34. From an HR perspective, the responsibility centre manager who has delegated expenditure initiation authority for pay transactions and FAA section 32 authority is accountable for the initiation of the majority of pay-related expenditures and for fulfilling the requirements of departmental commitment control and recording, as defined by the deputy head.
The compensation role establishes the pay entitlements and deductions, and the calculation of gross pay amounts.
The final role under compensation in Figure 3, other HR functions, includes classification, staffing, labour relations, official languages, training, and performance appraisal (including awards and recognition). The Compensation Sector See footnote 10 of the Department of Public Works and Government Services (PWGSC) provides payroll, benefits and pension plan administration services for the Public Service of Canada.
The Central Accounting and Reporting Sector is responsible for the government-wide central accounting and reporting functions of the Receiver General for Canada. The Banking and Cash Management Sector supports the government-wide treasury function of the Receiver General for Canada through the receipt, transfer, holding and disbursement of public money, and the redemption and settlement of all payments. The subprocesses within each subprocess group and the roles and responsibilities relevant to each subprocess are summarized below.
The subprocesses within each subprocess group and the roles and responsibilities are summarized below.
Pay Pre-payroll involves the resulting compensation activities whereby the requested pay transaction is processed, including part of FAA section 34 verification and the FAA section 33 certification.
Post-Payroll processing occurs in the department, upon issuance of the employee pay payments and receipt of the detailed expenditure extract file. A number of subprocesses in the Manage Pay Administration Requirements, HR Pre-Payroll and Pay Pre-Payroll groups lead to or from processes that are described in the Common Human Resources Business Process (CHRBP). The subprocesses and activities under Manage Pay Administration Requirements align with the CHRBP at 1.0 Human Resources Planning, Work and Organization Design and Reporting.
The responsibility centre manager, acting in both a financial and an HR capacity, works with HR, financial services and corporate finance to determine and confirm HR requirements.
Following the subprocess Determine HR Requirements, a decision leads to the initiation of a pay action. The responsibility centre manager requesting the pay action determines the appropriate expenditure initiation authority by referencing the department's financial management policies and delegation instruments, and exercises or obtains the authority. Before approving a letter of offer, an overtime request, or another request for a pay action that serves as a contractual arrangement or obligation, the responsibility centre manager confirms the availability of funds in accordance with the framework established by the deputy head in his or her organization. Note: The authorization is pursuant to section 32 of the FAA once both the expenditure initiation and the commitment control is completed.
The deputy head is responsible for the development and implementation of departmental policies and procedures for the control of commitments. In the event there are insufficient funds, it is necessary to reallocate or adjust budgets, revise the approved budget and HR requirements through Manage Forecasting and Budget Review (Business Process 1.2), or stop the pay action. If there are sufficient unencumbered funds, department-specific functions related to commitments are carried out. The responsibility centre manager works with financial services and corporate finance to manage funds availability, and informs compensation of the outcome.
Commitment control and recording of commitments apply from Manage Pay Administration Requirements through to Post-Payroll. The approach to commitment control and recording of commitments will vary from department to department due to deputy head responsibility for developing and implementing departmental policies and procedures. Commitment amounts are further adjusted as part of the HR Pre-Payroll, Pay Pre-Payroll and Post-Payroll subprocesses.
As funds availability is being confirmed, commitments are recorded and updated by the responsibility centre manager in accordance with departmental policy. The responsibility centre manager is accountable for ensuring the commitment is recorded in accordance with departmental policy and procedure, including continuing commitments that impact future fiscal years. The responsibility centre manager works with financial services and compensation to manage commitments related to pay and informs other responsibility centre managers, including his or her management, of the outcome. Commitment control and salary management overlap with the operational planning processes defined by the CHRBP.
The approved organizational structure from the department's operational plan provides data that are required for salary forecasting. The responsibility centre manager works with HR and financial services to update and maintain the salary forecast, and informs management of the outcome.
Pre-Payroll subprocesses are undertaken by departmental staff, including HR officers, compensation advisors, responsibility centre managers and financial officers, as well as by Department of Public Works and Government Services pay offices. As part of defining the requirement, the requesting responsibility centre manager should ensure that he or she has been delegated the appropriate transaction authority, as determined by the approved delegation of authorities of the department. The HR Pre-Payroll subprocess group is completed when the responsibility centre manager obtains or exercises both transaction authority and FAA section 34 certification of the pay-related document. The CHRBP processes included in Manage HR Pre-Payroll interrelate with each other in ways that are not depicted in Figure 11 and are therefore out of the scope of this guideline. Resources have a lot to do with how soon you are going to achieve your goals and with how much effort. How quickly you move from your existing scene to your IDEAL SCENE will depend upon the bright utilization of resources. If your calling is to protect and serve, LU Online can prepare you to open new doors in the field of law enforcement.
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A college degree makes a critical difference in your earning potential and future opportunities. Lamar University's MBA in Organizational Management online degree program provides core business skills while training you in the FranklinCovey® principles of leadership. Based on the FranklinCovey® principles of leadership, this online MBA in Organizational Management program provides core business skills as well as intensive training in proven processes and practices that develop a collaborative leadership style. Lamar University's College of Business is fully accredited by the Association to Advance Collegiate Schools of Business (AACSB International). The MBA in Organizational Management online features graduate-level business coursework that includes finance, marketing, economics and accounting, along with courses designed to develop “soft” skills that help you build cohesive teams, organizations and corporate cultures through talent development, personnel planning, professional growth and employee empowerment. Students with non-business undergraduate degrees may be required to take additional leveling courses. Introduction to economic principles, allocation of resources, determination of output and prices, distribution and managerial economics. A survey of the financial management function in private business firms, with emphasis on major financial policy decision issues and the analytical techniques used to assist management in making those decisions. A survey of the legal environment of business including concepts of legal rules, the legal framework to resolve disputes, a study of the concept of property rights, contracts, commercial paper, agency and employment laws, government regulation of business through administrative agencies, and introduction to international law.
Communication theory and practice with emphasis on variables affecting organizational communications.
This course provides a study of statistical concepts and methods to facilitate decision making.
A study in the depth of the principles and techniques of economics analysis applicable to the problems of business management. A study of the financial policy of business firms along with the theory supporting that policy. This course will be taught as a combination of lecture and interactive seminar at a master’s level. This course will provide students an overview of the fundamental business processes and enterprise resource planning (ERP) systems used to run organizations.
Stephen Covey's book, The 7 Habits of Highly Effective People, serves as the foundation for this highly interactive course. Review of basic elements of employed performance, with analysis of the factors involved in employment, placement, and personnel planning.
There are several opportunities to begin Lamar University's online MBA in Organizational Management online degree program. For nearly a century, Lamar University has been committed to offering a high quality education that is also accessible to students at all levels of financial need. In addition to the textbook, some courses may require ancillary course materials that may range up to $150 each. Ready to get started on your degree program online, but need help finding ways to fund your education? Lamar University's online programs have specific requirements that applicants must meet to enroll.
Math-enhanced CTE lessons are written only after CTE and math teacher teams work together to develop a curriculum map that identifies the CTE concepts and intersecting math concepts (including the Common Core math standards) that are naturally embedded within the CTE curriculum. Compound Interest – A Millionaire’s Best Friend is a sample Business lesson created by a CTE and math teacher team from Missouri.
The policies, directives, standards and guidelines will remain available during and after this update is complete.
The responsibility centre manager reviews the annual plan and approved budget, which is produced as part of Manage Planning and Budgeting (Business Process 1.1), and determines requirements for employees and positions.
These HR subprocesses, as defined in the Common Human Resources Business Process, can lead to pay transactions by providing critical information for responsibility centre managers, compensation and employees (such as classification decisions, identification of successful candidates in a staffing action, decisions on disciplinary actions, or identification of recipients and amounts for special awards). Using the Regional Pay System, PWGSC provides departments with a detailed expenditure extract report that identifies gross pay-run information and cancelled payments. Authority to perform FAA section 34 verification can be delegated to positions in other departments. This guideline supports the Policy on the Stewardship of Financial Management Systems and the Directive on the Stewardship of Financial Management Systems. Most activities are financial in nature, but some non-financial activities are included in order to provide a comprehensive process description; these activities are identified as outside the scope of Pay Administration. By establishing a common set of rules, standardization reduces the multitude of different systems, business processes and data that undermine the quality and cost of decision-making information. The intent is neither to provide a complete listing of controls nor to produce a control framework, but the process description may provide useful content for the development of a department's control framework. Section 4 provides an overview of the organizational roles that carry out the Pay Administration business process. Because of differences among departments, a role may not correspond to a specific position, title or organizational unit. Information management requirements are set by the Chief Information Officer Branch of the Treasury Board Secretariat. Payroll accounting and financial control over pay administration processes are part of financial management, whereas employee compensation policies and procedures are part of HR management.
The compensation advisor typically receives the pay-related document from the responsibility centre manager; however, requests for pay transactions can also originate from employees, "court" See footnote 9 orders or the Treasury Board.
This role provides critical information for responsibility centre managers, compensation, and employees (such as classification decisions, identification of successful candidates in a staffing action, decisions on disciplinary actions, or identification of recipients and amounts for special awards) that can lead to pay transactions. The CHRBP identifies seven cross-functional business processes, as illustrated in Figure 5.
These plans provide the responsibility centre manager with a current and target organizational structure, including authority to increase (or reduce) the workforce in his or her organization.
This process provides the starting point for Pay Administration through documentation of an organizational model or structure that is approved by senior management.
Table 1 provides an overview of roles and responsibilities, using the Responsible, Accountable, Consulted, and Informed (RACI) approach.
For example, a responsibility centre manager may submit a request to HR to staff a position, Finance may request refund of a recovery, the Treasury Board may sign a collective agreement that leads to salary increases, or a responsibility centre manager may approve an employee request to work overtime. Spending authority consists of three elements: expenditure initiation authority, commitment authority and transaction authority.
Table 2 provides an overview of roles and responsibilities, using the Responsible, Accountable, Consulted, and Informed (RACI) approach.
In addition, departments must See footnote 16 have the appropriate processes in place to verify the availability of funds at the time of expenditure initiation and prior to entering into a contract.
Table 3 provides an overview of roles and responsibilities, using the Responsible, Accountable, Consulted, and Informed (RACI) approach. For the purposes of this guideline, however, commitment control and recording of commitments are described in this section only.
The end objective of the expenditure initiation and commitment control subprocesses is that all commitments are managed and that responsibility centre managers do not exceed their allocated budgets and, by extension, the department does not exceed its appropriations. Table 4 provides an overview of roles and responsibilities, using the Responsible, Accountable, Consulted, and Informed (RACI) approach. The subprocess Update Salary Forecast occurs throughout the Pay Administration business process. Salary forecasts and commitments are determined by the organizational structure and are updated for planned actions for current and future years. Table 5 provides an overview of roles and responsibilities, using the Responsible, Accountable, Consulted, and Informed (RACI) approach. Once the plan is acted on as part of the HR Pre-Payroll and Pay Pre-Payroll subprocess groups, the authoritative source for this information becomes the Human Resources Management System (HRMS). These subprocesses are bundled into two subprocess groups: HR Pre-Payroll and Pay Pre-Payroll.
The required transaction authority must be determined by the responsibility centre manager in conjunction with HR.
See footnote 22 When the responsibility centre manager does not possess the required transaction authority, the appropriate signatures of those with delegated authority must be obtained. This could be the responsibility centre manager signing a letter of offer for a new hire, signing a request for overtime payment or signing a request for cash-out of compensatory or vacation time at year-end.
By signing the letter of offer, the responsibility centre manager has certified that the employee's pay is in accordance with the collective agreement (or terms and conditions) specified. You’ve got a certain level of knowledge, X amount of money in the bank, Y number of employees, Z amount of time, etc. Designed to give you the flexibility and convenience you need to fit your studies into your busy life, LU Online bachelor's degrees are some of the highest ranked and most affordable online bachelor's degree programs in the U.S. Learn how to build your company's success through better teamwork by maximizing the contributions of each employee. As a graduate of Lamar University's MBA in Organizational Management online program, you will become a leader who can deliver superior results within each level of your organization. Due in large part to Lamar University's commitment to quality and nationally recognized faculty, the Lamar University MBA has been ranked in the Top 10 in the State of Texas, and The Princeton Review ranked Lamar University's College of Business as one of its Top 294 Business Schools in the nation. Emphasis is on the conceptual framework of accounting and preparation and uses of financial statements.


The course provide students with an understanding of concepts and quantitative tools required in the decision making process.
Topics include capital budgeting, capital structure, cost of capital, dividend policy, and management of working capital, as well. The course assumes that the company success depends upon formulation of an astute "game plan" and the ability to implement and execute that game pan proficiently. The course will begin with an overview of business processes across the supply chain, and then will show how integrated processes create value, and finally the last third of the semester will be spent to demonstrate how these integrated processes fit into ERP systems by assigning students to participate in an ERP simulation system (ERPsim) strategy game. Unleash the talent and capability of your teams by carrying out the 4 imperatives of Great Leaders. This course blends theory and practice so the student may better understand the policies and procedures required for recruitment selection and personnel planning. Find the start date below that works best for you and apply before the application deadline associated with it.
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Once the map is complete, the CTE and math teacher teams, working in communities of practice, select from within it one or more CTE concepts and related math concepts to develop into CTE lesson plans. The lesson’s objective is help students understand the effects of compound interest over time by comparing a variety of investments and calculating compound interest using various rates of return. Once the pay requirement is decided, the responsibility centre manager exercises expenditure initiation and confirms the availability of funds.
Departments also receive control account and account balance details on a pay-run basis from PWGSC's Payroll System–General Ledger (PS-GL).
In the event that quality assurance was not performed prior to issuance of payment, the process proceeds to Manage Post-payment Verification (Business Process 8.1). The recommended activities comply with the Financial Administration Act (FAA), other legislation and Government of Canada policy instruments. As government-wide standardization increases, efficiency, integrity and interoperability are improved. Section 5 presents a detailed description of the Pay Administration business process, including subprocess groups, subprocesses, activities and responsible roles. Consequently, the CFO and HR senior management share the responsibility for Pay Administration in departments.
The compensation advisor confirms that the payee is eligible for the payment, performs required calculations, and enters the transaction into the Regional Pay System. In the event that quality assurance was not performed prior to issuance of payment, the process proceeds to Manage Post-Payment Verification (Business Process 8.1). This guideline identifies the cross-over points between Finance and HR for the subprocesses described below, along with the applicable roles, responsibilities and authoritative sources. The responsibility centre manager updates the forecast and commitments as part of salary management for the fiscal year, in accordance with the deputy head's approach to recording commitments.
Financial authorities consist of certification and payment authority pursuant to sections 34 and 33 of the FAA. See footnote 17 Commitment authority is delegated in writing to departmental officials by the deputy head.
It is recognized that it may be impractical to record commitments for salaries and wages on an individual basis; therefore, departments can implement alternative means for taking the effect of these commitments into account.
For the purposes of this guideline, however, Update Salary Forecast is described in this section only.
Transaction authority is the authority to enter into contracts or to sign off on legal entitlements.
See footnote 23 In some situations, the transaction authority may not be granted, and the Manage HR Pre-Payroll subprocess ends. Through analysis of the pay-related processes and confirmation of applicable policies and legislation, it is confirmed that FAA section 34 certification and verification is delegated to a responsibility centre manager and that FAA section 34 verification for pay input is delegated to compensation advisors. These terms and conditions may be applied at different points in time throughout the duration of employment under the letter of offer.
See footnote 24 The balance of this section provides details and descriptions of the HR processes depicted in Figure 11 that were taken from the CHRBP. You might have a fantastic project lined up but the staff you have right now are too tied up and are not going to get it done.
But suppose one did not have the money, suppose one had little money at all and still wanted to go to China? To think so would be folly and an underestimation of the unpredictable adventures on planet Earth. Additional topics include, Managerial Accounting and Cost Concepts, Cost Volume Profit Analysis, Flexible Budgets and Standard Costs and Variance Analysis. It also helps the students devolve the ability to understand and apply several statistical tools and procedures to several decision making situation I the business world.
At the same time, this course will strengthen students’ abilities to summarize, critique, and evaluate current managerial practices and issues relevant to international management. The purpose of the class is to enable students to “think strategically,” consider the total enterprise, and to make long-term decisions in a global market environment.
This course will help students learn how to build credibility and trust with others, define their team's purpose and align it with the organizations goals, and encourage growth and responsibility of the unique talents of their team. The Math-in-CTE model’s seven-element pedagogic framework (PDF) guides this lesson development process. The CTE concepts taught in this lesson are compound interest, types of investments, opportunity cost, and diversification. Commitments and salary forecast records are updated as per departmental procedures established by the deputy head. PS-GL control account balances are reconciled and accounted for as part of Manage Financial Close (Business Process 8.2). Appendix A provides definitions of terminology used in this guideline, and relevant abbreviations are listed in Appendix B.
The establishment of pay entitlements and deductions and the calculation of gross pay amounts are activities under the compensation role. Payroll System–General Ledger (PS-GL) control account balances are reconciled and accounted for as part of Manage Financial Close (Business Process 8.2).
See footnote 12 Expenditure initiation authority is defined as "the authority to incur an expenditure or make an obligation to obtain goods or services that will result in the eventual expenditure of funds.
Commitments can be recorded based on the department's operational plan and the financial implications of the approved organizational structure (although this may include positions that are not yet formally classified).
See footnote 21 In the context of pay, transaction authority is derived from HR delegations of authority (referred to as "delegations"), such as staffing delegations or classification delegations. For example, when a pay transaction is later entered to provide an employee with payment for an allowance, the FAA section 34 certification is derived from the original letter of offer. MBA students with undergraduate business degrees can earn their MBA in just 16 months through Lamar University's Traditional MBA.
Students will be familiar to several business research process and tools which require thinking like a researcher. When the lessons are complete, the CTE teachers create scope and sequence plans for integrating the lessons into their courses. Math concepts include percentages, ratio, comparing, exponential functions, graphing, rounding, order of operations, estimating, formulas, and charting.
Appendix C describes the methodology used in the guideline, and Appendix D elaborates on the roles and responsibilities outlined in Section 4. This would include the decision … to order supplies or services." See footnote 13 The level of authority is based upon the department's delegation instruments approved by the minister and the deputy head. See footnote 18 Commitment control is an ongoing activity throughout the Pay Administration business process, which includes accounting for those commitments. Similarly, the FAA section 34 certification from the letter of offer is applied when pay transactions are required to reflect new collective agreements or statutory increases, for example. Students will be familiar to several statistical analyses from data collection, analyzing data, interpretation, and research reporting and management decision. Likewise, every one will be expected to listen both critically and positively to other students’ thoughts and ideas.
The creation and maintenance of the delegation instruments is excluded from the scope of Pay Administration. It is addressed in a separate process, Manage Delegation of Financial and Spending Authorities (Business Process 7.4). Also on the list was my close association with the owner of the Chinese laundry down the block.
In exchange, he will provide a ticket and my room and board in China for the next year.” And what do you know?



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