Chapter 10 – Financial management (04/2023)

10.1 Your responsibilities

You are accountable for sound financial management of all operations and authorities conferred on you through the Canada Elections Act, as well as proper records management.

In particular, you must comply with the legislation, regulations, policies and CEO instructions concerning:

• Pay and source deductions
• Management and reconciliation of expenses such as accountable advances and acquisition cards
• Procurement, contracting and engaging with suppliers for goods or services provided in the ED, such as cleaning, security, etc

Financial process management

You are responsible for managing the following financial processes:

• Registering and submitting payment claims for all office staff and election officers
• Paying and reconciling all expenses related to your office and AARO office operation, such as supplies, meeting rooms and printing expenses
• Renting your office, the AARO's office, and polling places

Verification of financial documentation

You are responsible for verifying that all expenses are necessary, complete, correct, and in accordance with the contractual arrangements.

All requested payments must be:

• Documented, this allows for financial accuracy and completeness
• Verified and signed by you
• Submitted to EC with supporting documents within the required time frame for each process

10.2 Payroll process – ROs, AROs and AAROs

Payroll registration

All ROs and AROs must be registered on the EC payroll system by completing the Payroll Registration form (EC 11810) and submitting it to Field Finance Services. ROs are registered during the initial training session and AROs are registered during a pre-event project or when attending an EC training session.

Direct deposit payment

The ROs and AROs must register for direct deposit into their bank account by attaching a void cheque to the Payroll Registration form (EC 11810). Otherwise, they may ask the bank for a printout of the banking information requested and submit this document instead.

Pay statements

Pay statements detailing hours worked, rate of pay and deductions are mailed to the ROs' and AROs' home addresses.

10.2.1 Source deductions

Source deductions include federal and provincial income tax deductions, Employment Insurance (EI) premiums, and Canada Pension Plan (CPP) deductions. For ROs and AROs working in Quebec, source deductions include the Quebec Parental Insurance Plan (QPIP) premiums and Quebec Pension Plan (QPP/RRQ) deductions. These amounts are deducted from the RO's and ARO's pay unless they are exempt.

Federal and provincial income tax deductions

The federal/provincial tax category is automatically set to "basic." If you are entitled to additional federal or provincial tax credits, apply for a change by completing the following forms, available on the respective organization's website:

• Canada Revenue Agency Personal Tax Credits Return (TD1)
• For residents outside of Quebec: complete the province of residence provincial tax credit return
• For residents of Quebec, complete the Ministère du Revenu Source Deductions
  (TP-1015.3)

Canada Pension Plan deductions

Canada Pension Plan (CPP) deductions are mandatory for all amounts earned by staff members between 18 and 70 years old, who work 35 hours or more during an electoral event, including those under 65 who receive CPP benefits.

Individuals who are under 18 years old or who have reached 70 years of age are exempt from CPP deductions.

CPP recipients between the ages of 65 and 70 can elect to no longer contribute to CPP using form CPT30, available from the Canada Revenue Agency (CRA). It is up to the employee to submit this form to CRA. A copy of the RO and/or ARO CPT30 form must also be sent to Field Finance Services for activation and record-keeping. ROs and AROs who have multiple employers will need to complete this form for each employer.

Quebec Pension Plan deductions

Quebec Pension Plan (QPP) deductions are mandatory for all workers in Quebec who have reached the age of 18 and who work 35 hours or more during an electoral event. There are no exemptions.

Employment insurance

Employment Insurance (EI) premiums are paid by all staff members regardless of age. ROs and AROs do not qualify for the election employee exemption since they work more than 35 hours during the election period.

Quebec Parental Insurance Plan

Quebec Parental Insurance Plan (QPIP) premiums are paid by all individuals employed in Quebec who work 35 hours or more during an event. There are no exemptions to this rule. However, individuals who pay QPIP premiums pay a reduced EI rate.

T4, Relevé 1 and Record of Employment

Elections Canada issues T4 slips and mails them to home addresses by the end of February each year. Election workers will receive a T4 slip if they meet the criteria set by the CRA. We advise you to refer workers to contact the CRA or go to the CRA website if they have additional questions or concerns.

Elections Canada issues Relevé 1s to each worker working in Quebec and mails them to home addresses by the end of February each year.

After the event, EC issues a Record of Employment (ROE) to workers who have contributed Employment Insurance premiums. Workers must access their online account with Service Canada to view their ROE, as paper copies are no longer mailed to the worker's home. ROEs will be issued to ROs and AROs on request; they can also access these through their online account with Service Canada.

T2200 Declaration of Conditions of Employment

Elections Canada issues a Declaration of Conditions of Employment to ROs on request to deduct employment expenses from their income. This declaration is sent by email and by mail to the ROs at their home address.

10.2.2 Payment procedure

Pre-event

The CEO may ask the RO and the ARO to work on projects directly related to their ED or to attend training sessions that EC organizes. In the case of ROs, this is in addition to their monthly stipend.

If you receive such a request, you must complete and submit, in FAMT, a Claim, to claim payment for hours worked and a Travel Expense Claim and Time Sheet (EC 09680) for travel time and any travel expenses. You must complete claim forms on the behalf your ARO in FAMT.

Elections Canada makes payments within six to eight weeks after all applicable documents and receipts have been submitted and approved, and in accordance with the Federal Elections Fees Tariff in force at the time services are provided.

During an election period

Elections Canada pays ROs and AROs directly during an election period, in keeping with the fixed rate set in the Federal Elections Fees Tariff. ROs and AROs do not need to complete a time sheet or expense form.

During a 36-day election calendar, ROs and AROs are paid bi-weekly, following each pay period ending on Days 23, 9, and –5. Direct deposits are made on the Friday following the end of the pay period. The lump sum paid to ROs and AROs is divided into three pro-rated payments every two weeks.

Post-event

Election administrators are entitled to additional fees for performing other services at the CEO's request, such as reconciling outstanding election accounts. Post-event payments are processed using the EC payroll system.

10.3 Budgets

10.3.1 Preliminary budget

Elections Canada usually prepares a preliminary budget for the ED and sends it before an electoral event. Each ED receives a customized budget that is based on specific ED data, such as number of electors and polling stations, population and number of AARO offices. Fees and allowances are in keeping with the Federal Elections Fees Tariff or other CEO-approved fees.

Hourly paid positions

For positions paid on an hourly basis, budgeted hours are based either on the projected workload for the ED (e.g. service agents for targeted revision) or on a predetermined standard amount (e.g. support officer).

Poll officials

For advance poll and polling day positions, budgets are determined according to the number of polling divisions and polling places in the ED. If the number of polling stations increases during the event (i.e. split polls done in REVISE), it is not necessary to request funding for the additional poll officials.

Travel expenses

When you exceed the office travel budget, you must submit a Special Request to ECHQ through EC Connex to receive approval for additional budget before travelling or allowing any other election officer, clerk or staff to travel to perform duties. Instructions are available in Quick Steps – How to Create a Special Request (EC 11307).

The CEO will exercise discretion in authorizing special requests for the payment of travel time, travel expenses and living expenses that exceed the budget to all election officers and election workers requested to travel as part of their duties. Reasonable justification must be provided and the costs must be supported.

10.3.2 Official budget

If changes have occurred from the preliminary budget, EC may send a final official budget for the ED when an election is called. All necessary budget updates since the preparation of the preliminary budget will be detailed in the official budget. If no changes were required, the preliminary budget becomes the official budget and a note is sent to inform you. You are accountable for managing the public funds in the official budget based on sound judgment, and in keeping with applicable laws, regulations, policies and EC instructions.

For all other items, you and your FO are responsible for monitoring the budget by other means. For instance, an Excel worksheet with the Official Budget can be used for such a purpose.

Transferring unused hours between office staff positions paid on an hourly basis

Consult the official budget for further information on certain circumstances where transfers are permitted.

During the election, you may need to transfer budget amounts between office staff positions paid on an hourly basis. For example, you may anticipate that the funds allocated for position A will be in surplus, while position B will have insufficient funds to cover the hours required to complete the election.

Before transferring unused funds, you must:

• Ensure that the projected surplus of funds is not required at a later date
• Review the budgeted hours for both positions to ensure that the transfer is reasonable
• Proceed with the transfer of hours in ROPS/SITES

Request for additional funds

During an event, for operational reasons, you may request additional funds when a transfer of unused hours between positions is not an option. Be sure to review the budget status before requesting additional funds.

Additional budget requests are submitted through EC Connex. Instructions are available in Quick Steps – How to Create a Special Request (EC 11307).

A proper justification that provides sufficient details backed up by facts is crucial to expediting the approval process. When required, be sure to include any supporting quotes/proposals or additional financial reports with your request.

On approval, the RO will receive an email notification with the Control of Authorization (COA) approval number. Instructions on how to enter the COA approval number and approved additional hours in ROPS/SITES is available in section P4.4 of the Financial Officer's Manual (EC 10495).

Budget variance report

After all payments have been issued and all the election accounts are reconciled for all ROs, a budget variance report for each ED is prepared. This report shows:

• The official budget
• The requests for additional funds authorized during the electoral event, including those processed through the COA system and those authorized by the CEO
• The actual expenses incurred
• The resulting budget variance

10.4 Sales tax

You must pay the federal Goods and Services Tax (GST) or Harmonized Sales Tax (HST) on all purchases and rentals. A number of provinces do not have a fully harmonized sales tax; instead, they charge GST and PST separately. Refer to the Sales and Consumption Tax Exemption Certificate form (EC 11650) for the list of provinces in which EC is exempt from paying PST.

Registration with the GST and HST

The supplier's GST or HST registration number must appear on each invoice. If a supplier does not have a GST or HST number, then do not pay the applicable GST or HST. Suppliers may not have a GST or HST registration number if they are a small supplier, or if they only provide exempt supplies, as defined by the CRA.

PST

In provinces and territories where the PST is charged at a point of sale and is not combined into the HST and for which a tax exemption agreement is in place, EC is exempt from paying PST. For proof of tax exemption, provide the supplier with the Sales and Consumption Taxes Exemption Certificate form (EC 11650).

10.5 Elections Canada acquisition card

Elections Canada will provide the ROs with an EC acquisition card for purchasing and renting goods and services required between and during electoral events. EC prefers that you use the acquisition card for the majority of purchases and rentals because this gives faster access to goods and services and provides EC with a simple verification process.

10.5.1 Cardholders

The ROs are the only cardholder of an acquisition card between electoral events. At the RO's request, EC may provide a secondary acquisition card (registered under the ROs' accounts) only during an electoral event. EC recommends that the RO sets up an account with local suppliers to pay for office supplies, etc.

10.5.2 Reconciliation of accounts

After receiving the statement from the acquisition card company, record all transactions on the Acquisition Card Register (EC 11715). Full instructions and required forms are available in FAMT (Field Personnel Intranet > RO Toolkit > Field Assignments Management Tool).

10.5.3 Monthly statement errors

If there are discrepancies or errors in the monthly statement, proceed as follows:

1. Highlight the "problem" transactions on the statement.
2. Call the acquisition card company about the issue.
3. If necessary, call Field Finance to help resolve disputes (How to reach us).
4. If the noted transaction discrepancy arises from suspected fraudulent use, loss of or damage to the acquisition card, you must notify the credit card company, and then notify Field Finance Services at Comptabiliteregionale-FieldAccounting@elections.ca and Security at once at Securite-Security@elections.ca.

10.5.4 Dos and don'ts

Consult the updated list of Acquisition Card Dos & Don'ts (EC 11716).

Also consult the Treasury Board of Canada's Directive on Payments for more details. Contact Field Finance Services for any questions about the policy.

10.6 Accountable advances

Accountable advances are often referred to as "petty cash".

Prior to the event, you may request an accountable advance to manage small expenses to run your office, and a smaller amount for your AARO, provided that you assume responsibility for the approval and reconciliation of expenses under this petty cash. The AARO is responsible for returning any unused petty cash funds from their office.

All transactions must be recorded on the Record of Reimbursable Expenses from Petty Cash form (EC 11710) to reconcile all transactions paid using the petty cash. After the reconciliation, you must submit the documentation to EC. Complete instructions and required forms are available in FAMT (Field Personnel Intranet > RO Toolkit > Field Assignments Management Tool). For more details, consult C2 Accountable advance for petty cash in Volume II.

Restrictions

Consult the Important Reminders on the Acceptable Use of an Accountable Advance (Petty Cash) (EC 11740).

Food or beverages in the returning office: when conducting meetings with confirmed candidates in the ED, petty cash may be used for minimal refreshments only and strictly following Appendix B of the Treasury Board Directive on Travel, Hospitality, Conference and Event Expenditures and the referenced rates described in the National Joint Council's Travel Directive. This is the only time when petty cash may be used to purchase food or beverages. There are no exceptions to this rule.

A receipt must accompany every purchase and reimbursement. If receipts are not attached, the entry may be refused and the amount will need to be reimbursed by you.

10.7 Travel expenses and fees

All travel expenses and fees must be pre-authorized by EC. During an electoral event, you must pre-authorize all travel expenses and fees for your staff.

ROs, AROs and FLOs

You submit your own claims and your ARO’s in FAMT. FLOs submit their own claim in FAMT. Claims submitted in FAMT are then verified by EC prior to payment.

Other election workers

All workers authorized to travel must submit their completed form for your verification and signature. The FO then processes the claims and sends them by email, along with supporting receipts, to FSN.

More information about event travel guidelines will be provided before the GE.

Reimbursement

As soon as possible after the travel period is over, all claimants must submit a completed Travel Expense Claim and Time Sheet form (EC 09680), along with supporting documentation (receipts, etc.) for verification, approval and transmittal to obtain reimbursement.

For reimbursement of pre-approved kilometre expenses for travel by private automobile, refer to the Rates for Travel and Living Expenses form (EC 09600). Include a Google map from point A to point B to support the claim.

10.8 Delegating financial authorities

Specimen signature card

Complete the form as follows:

1. Fill in appropriate sections.
2. Return the original signed card to Field Finance Services at EC.

10.9 Financial tools and references

• ROPS/SITES – the Returning Office Payment System and SITES application – facilitates registration of and payment to all election officers, staff, and landlords. It also facilitates managing the electoral facilities database for the ED.
• ROPS/SITES User's Guide (EC 10237) – provides step-by-step procedures for entering or updating information on all staff and landlords, transmitting payment data and producing reports to assist you in managing the electoral event.
• Financial Officer's Manual (EC 10495) – provides detailed instructions for the financial officer on all financial processes in your office. Both you and your financial officer must thoroughly review this manual before the start of an electoral event.
• Virtual Training Centre – Financial Officer Training – provides recorded demonstrations of procedures completed in ROPS/SITES. Each module is accompanied by a corresponding section of the Financial Officer's Manual, which outlines each procedure shown in the recording.
• Forms – includes forms for processing information, reimbursements and office expenditures of all election officers and staff. Forms on the Field Personnel Intranet (Election Materials) can be completed manually or electronically. They are also available in the reporting function of the ROPS/SITES application.
• Checklists – assist you and your financial officer in managing the various financial processes. Checklists are available in this manual and in the Financial Officer's Manual. Refer to the following checklists prior to confirming payments and decommissioning ROPS/SITES:
  • Confirmation of Office Staff PAR – Checklist (EC 11809)
  • Confirmation of a Polling Day Worker PAR – Checklist (EC 11819)
  • Confirmation of Landlord PAR – Checklist (EC 11813)
  • Confirmation of Additional Expense PAR – Checklist (EC 11816)
  • Decommissioning ROPS/SITES – Checklist (EC 11806)
• Aide-Mémoire of Financial Activities (EC 11657) – provides the financial officer with a list of everyday tasks, reminders and key dates on the election calendar.
• Treasury Board of Canada's Directive on Payments – provides ROs and AROs with guidelines on how to procure and pay for goods and services using an acquisition card.

• Federal Elections Fees Tariff – the authoritative source for fees, rates and allowances paid to ROs and other persons employed at or in relation to elections. The Governor in Council makes the Federal Elections Fees Tariff based on recommendations from the CEO, pursuant to section 542 and subsection 544(1) of the Canada Elections Act.

  For the most recent rates, fees, allowances and expenses, consult the Tariff of Fees – Reference Table (EC 11795).

• Chapter 9
• Table of Contents
• Chapter 11