Chapter 2 – Financial policies and procedures (04/2023)

As the RO, you are responsible for making and managing payments to various election workers, landlords and suppliers in the electoral district (ED). There are various methods of payment, each with its own set of policies and procedures to be respected. The election calendar is filled with deadlines and you must ensure each one is met. The following section provides an overview of the various financial processes related to an electoral event.

2.1 Financial officer's role

Under your direction, the financial officer (FO) is responsible for all financial data entry and reporting in the returning office. The FO is the primary resource person for financial matters and must have a financial background, including payroll experience, and strong computer skills to manage the ROPS/SITES application.

The FO is guided by the Financial Officer’s Manual (EC 10495). To assist in time management during an event, the FO is given an aide-mémoire of tasks to perform as well as upcoming deadlines. You are responsible for closely monitoring the FO's activities to ensure there are enough budgeted hours to cover the time required to complete all tasks.

2.2 Official field budget

During the first week of the election calendar, you will receive an official approved budget for the ED. This budget is to be used according to the Canada Elections Act (CEA), the Tariff of Fees (EC 11790) and the directives of the Chief Electoral Officer (CEO). Please share a copy of the entire budget with your FO.

2.2.1 Budget transfers and additional budget requests

When transferring funds or hours, it is essential to provide a proper justification with sufficient details to expedite the approval process. Budgets are transferable within the category and between the same line types. For example, "T" (transferrable) lines can only be transferred to other "T" lines within the same category, and "Tp" (transferrable personnel) lines can only be transferred to other "Tp" lines within the same category

2.2.2 Transferring hours

You must reallocate hours between permitted positions before requesting a budget increase for additional hours. You must first transfer hours between one or more permitted positions.

It is important to evaluate the needs for each position so that when you actually transfer these hours, it does not offset the additional hours requested.

2.2.3 Special requests for additional budget

Special requests for additional budget can be submitted for a polling site, an RO office or an AARO office, if applicable, and can be submitted during an event.

When it is no longer possible to transfer hours from one position to another, you may submit a special request for additional budget in EC Connex. Include any quotes or additional financial information to support the request. Submit a separate request for each office staff position that requires additional budget, in order to streamline the approval process for the various stakeholders involved at EC.

Consult Quick Steps – How to Create a Special Request (EC 11307) for the procedure.

2.2.4 Approved additional hours

When a special request for additional hours is authorized by EC, you will receive a Control of Authorization (COA) approval number by email. This number, along with the authorized number of hours or additional budget, must be entered in ROPS/SITES (for office workers).

If your special request for additional hours is not approved by EC, an email notification will be sent directly to your mailbox.

2.3 ROPS/SITES

Workstations in the office are equipped with the ROPS/SITES application which runs on a personal computer connected to a central database and may be accessed simultaneously by multiple users. ROPS/SITES facilitates the creation of profiles and payment processing for election workers, and the creation of landlord profiles for ordinary and advance polling places. It has an extensive reporting feature that allows tracking of the following:

• Budgeted and actual hours worked
• Attendance of election officers at training sessions
• Vacant positions
• Assignments of polling stations to polling places
• Updates to the suitability checklist for polling places (accessibility, security and technology)
• Lists of election officers and polling sites

Use the application to produce various statutory reports and notices such as:

• List of Officers (e.g. deputy returning officers [DROs], poll clerks [correctional and counting special ballots] and election officers at polling sites for advance and ordinary polls, and service agents)
• Notice of Advance Polls (EC 10140)
• List of Polling Sites

Accessing ROPS/SITES

Once you log onto your computer, you can launch the ROPS/SITES application by double-clicking the icon on your desktop. You must decide who will have access to the application. The finance portion of ROPS should only be accessed by the FO.

There are three ways of accessing ROPS/SITES:

• Using SITES
• Using Finance
• Using Recruitment

The SITES portion grants access only to the Landlord module, which contains the electoral facilities' database. All financial functionalities within this module are disabled. This access can be given to the person updating the information on polling places and local EC offices.

The Finance portion grants access to all functionalities within the Landlord and Worker module, without any restrictions. It also grants access to the Training module. Therefore, its access must be restricted and protected since it gives access to private information.

The Recruitment portion grants limited access to the Worker module and to the Training module. All financial functionalities within these modules are disabled. This access can be given to the person updating the personal, training and position related information on election officers. Therefore, its access must be restricted and protected since it gives access to private information.

2.4 Selecting and renting offices (RO and AARO)

As part of pre-event assignments, you are responsible for identifying suitable office space(s) for an RO office and, where applicable, AARO office(s) in your ED.

Submit the required documentation to ECHQ to obtain approval for your selection. Once notified by the CEO, you may begin negotiating terms and conditions using the Lease for Returning Officer or Additional Assistant Returning Officer Office (EC 10015).

2.4.1 Lease

You must select the appropriate office space, obtain pre-approval from Field Office Services at EC, familiarize the landlord with the terms of the Lease (EC 10015) and, immediately after the issue of the writ (or earlier upon receiving a special authorization from the CEO), process the lease(s) as follows:

1. Print and complete the Lease (EC 10015) or the pre-approved lease provided by ECHQ (if the landlord requested any amendments to the lease or to use his own).
2. Ensure that you obtain from the landlord: a void cheque, the completed Direct Deposit Enrolment Form (EC 10029), and email contact information – this information is needed to process payments and issue a notification of deposit where available.
3. Obtain the landlord's signature on the lease.
4. Sign the lease.
5. Give a copy of the signed lease to the landlord.
6. Keep the original lease(s) on file.
7. Upload the completed, signed lease in FAMT and keep the original copy in your files.

2.4.2 Payments for the office rental

The landlord is paid directly by EC in two payments: half within 10 days of the start date of the signed lease and the remaining half within 10 days after the end of the leasing period.

2.5 External service point offices (leases and security)

External service point (ESP) offices are satellite AARO offices that provide in-person revision and special ballot voting services to electors at post-secondary institutions using the REVISE application.

The ESP voting days will be from Day 16 to Day 12. The voting hours will be:

• Monday to Friday: 10:00 a.m. – 10:30 p.m.
• Saturday: 9:00 a.m. – 6:00 p.m.
• Sunday: 12:00 p.m. – 4:00 p.m.

These hours may differ depending on the operational hours of each post-secondary institution.

As indicated in the pre-event assignments, in addition to the five voting days, three days before and three days after should be added to the rental period of the ESP office. This will allow time for equipment delivery and installation, training staff and dismantling once operations are complete. Therefore, the total rental period must be for a minimum of 11 days (days 19 to 9 inclusively).

2.5.1 Leases

1. Leading up to the election, you must review and update the ESP office building and contact information using the iSITES application.
2. As soon as you receive authorization from ECHQ, send the unsigned ESP Lease (EC 10005) that was agreed upon during your pre-event assignment to the ESP office administration/landlord for their signature. You must ensure that the ESP administration/landlord return the signed version to you as soon as possible.
   
   If the signed lease is not received within a few days, you must follow up with the administration/landlord. This is critical.
3. Once you receive the lease from the ESP administration/landlord, verify if any fields or clauses on the ESP Lease have been modified and that the administration/landlord signed and dated the document.
   
   If fields or clauses on the ESP Lease have been modified or struck, contact the FSN as soon as possible. These amendments will need to be reviewed and approved by the Centre of Expertise on Rental Agreements (CERA) before you can sign the ESP Lease. For further information on CERA, refer to section 2.6.8.
4. If the total lease amount is higher than what was previously negotiated during your pre-event activities, contact the FSN (How to Reach Us).
5. Once you have verified the ESP Lease, sign and date the document.
   
   REMINDER: Only you have the authority to enter into a lease in the Chief Electoral Officer's name (not the ARO, AARO or the FLO).
6. Upon signing the Lease, scan and send a PDF copy of the signed ESP Lease to the ESP administration/landlord.
7. Upload a PDF of the signed ESP Lease and completed Direct Deposit Enrolment Form for Businesses/Individuals (EC 10029) to FAMT.
   
   Do not send original leases to ECHQ. Original leases should be retained for your records and safeguarded (i.e., for audit purposes).

For registration and voting procedures in ESP offices, consult Chapter 12 – Special Voting Rules.

2.5.2 Replacing a lost office during an event

If you lose an ESP office after the issue of the writ, you must contact the FSN as soon as possible as ECHQ will need to suspend or cancel the shipment of equipment.

When speaking with the ESP administrator/landlord, ask if there is another office on campus which could be used as a replacement. If an alternate space is available, follow these steps:

1. Ask the administrator/landlord if the replacement office is located in a highly visible area.
2. You or the ARO must travel to the potential office to evaluate it by completing the Polling Place Suitability Checklist (EC 12152).
   – All accessibility and ESP-specific criteria must be completed.
3. If suitable, negotiate a new ESP Lease with the administrator/landlord. Itemize any ESP office costs (e.g. alarm systems, security guards, locks for doors, installations, etc.) in Schedule A of the lease agreement.
4. Send the ESP Lease and the Direct Deposit Enrolment Form for Businesses / Individuals (EC 10029) to the ESP administrator/landlord for their signature.
5. Add the new ESP office to ROPS/SITES as a new site.
   – You cannot modify existing offices in ROPS/SITES.

6. Once the signed ESP Lease is returned to you from the administrator/landlord, confirm the site in ROPS/SITES.
7. Send a PDF copy of the signed ESP Lease and Direct Deposit Enrolment Form for Businesses/Individuals (EC 10029) to ECHQ.

For assistance with replacing an ESP office during the event, contact the FSN.

2.5.3 Payments for the office rental

As described in the ESP Lease, the ESP landlord/administration is paid directly by ECHQ via direct deposit, at the latest, 30 days after the commencement date.

2.5.4 Office security

Ensure that any office rental fees for security are included as an all-in-one cost in the ESP Lease. Itemize all ESP office costs (e.g. alarm systems, security guards, locks for doors, installations, etc.) in Schedule A of the ESP Lease agreement.

Security systems

To ensure the security of office equipment and sensitive election materials after office hours, the ESP office must, when closed, be connected to an alarm that is connected to a central monitoring station.

Security guards

If the ESP office cannot be monitored by an alarm, a security guard must be posted outside when the office closes to ensure the security of the computer equipment and any sensitive documents.

Locking the office

If the office does not have a lockable door, a security guard will need to be present when the office closes to safeguard the computer equipment and the lockable filing cabinet.

During office hours, personal or protected documents (lists of electors, ballots, etc.) should be stored in a lockable cabinet when not in use.

The following items should be stored in the cabinet when unattended:

• Electors' personal information in various formats
• Printed versions of electoral lists or applications forms (if any)
• Unused ballot papers
• Completed outer envelopes containing ballots
• Ballot boxes

2.6 Polling places

You are responsible for signing leases and confirming advance and ordinary polling places, including single building polls, during an event in your ED.

2.6.1 Leases (ordinary and advance polls)

Leading up to the launch of the election, you must review and finalize the poll assignments for each polling place that will be used during the event, using the iSITES application.

To generate the Polling Place Standard Lease (EC 11750) (PPS Lease):

1. Review and finalize the poll assignments for each polling place that will be used during the event, using the iSITES application (or ROPS/SITES).
   • Poll assignments should be completed and finalized before generating the PPS Lease. This will determine payment calculations/details on the PPS Lease.
   • If not already completed, submit a request for Special Permission to ECHQ if CEO authorizations are required (e.g., more than 10 polling stations in one polling place, no level access, not accessible, outside of ED).
   • If not already completed, submit a Special Request to ECHQ for any of the following: additional resources, rent amounts exceeding the Directive on Certain Field Acquired Goods and Services in Conduct of Electoral Events (EC 11780) or other amounts required over budget.
2. Verify that the polling place information is accurate – building address, landlord and payment information. Make any required updates before generating the Lease.
3. Generate the PPS Lease directly in iSITES or ROPS/SITES.
4. Print or save a PDF unsigned version of the PPS Lease.
5. At the issue of the writ or when you receive CEO approval, send the unsigned copy of the PPS Lease, and the Direct Deposit Enrolment Form for Businesses/Individuals (EC 10029) to the landlord requesting that they return the signed version to you as soon as possible.
   • You should email a PDF copy of the unsigned PPS Lease to landlords for their signature. This will ensure fast delivery of the document.
   • If using iSITES, update the Sent to Landlord field under the Lease tab.
6. Ask the landlords to sign the PPS Lease and send you a scanned (PDF) copy by email.
   • For more information on generating the PPS Lease, consult the iSITES User's Guide for Returning Officers (EC 10236) or the Returning Office Payment – Systems and Sites ROPS/SITES User's Guide (EC 10237).

7. Follow up with the landlord if you do not receive the PPS Lease with their signature in a few days.
   • If you have not received the PPS Lease with the landlord's signature within two days after the issue of the writ, follow up with them. This is critical. To avoid further delays, consider sending a support officer to retrieve the signed PPS Lease from the landlord if they are unable to send you an electronic copy.

8. Once you receive the PPS Lease from the landlord, verify if any of its fields or clauses have been modified and that the landlord has signed and dated the document.
   • If fields or clauses on the PPS Lease have been modified or struck (without ECHQ approval), contact the FSN as soon as possible. These amendments will need to be reviewed and approved by the Centre of Expertise on Rental Agreements (CERA) before you can sign the Lease and confirm the polling place. For further information on CERA, refer to section 2.6.8.
   • Use iSITES or ROPS/SITES to update any changes made by the landlord to building information or landlord contact details, if applicable.
   • If using iSITES, update the Received from Landlord field under the Lease tab.

9. Once you have verified the PPS Lease, sign and date the document.

10. Scan and send a PDF copy of the signed PPS Lease to the landlord.
    • – Keep a copy of the signed PPS Lease as you will need to provide it to your FO.
    • – As per the Financial Officer Aide-mémoire, signed copies of the PPS Lease must be sent to Field Finance Services at ECHQ no later than Day 24.
11. Only once you have received, verified and signed the PPS Lease, confirm the polling places in iSITES or ROPS/SITES.
    For more information on confirming polling places, consult the section on Confirming polling places.

12. Ensure that every polling station has been assigned to a polling place in your ED.

2.6.2 Payment

Polling place lease payments are made using ROPS/SITES. Landlords receive a one-time payment within 8 weeks of the date of rental for the amount agreed upon in the PPS Lease, available in ROPS/SITES. You are encouraged to ask landlords to provide direct deposit information for faster payment.

Direct deposit is the preferred method of payment for EC. Landlords for whom EC does not receive the direct deposit form will be paid by cheque automatically.

Polling place payment model

As per the Directive on Certain Field Acquired Goods and Services in Conduct of Electoral Events (EC 11780), if a building or part of one is used as an advance or ordinary polling place, the landlord shall be paid rent which shall encompass heating, lighting, potable water, cleaning and furniture — when furniture is available — for the use of the premises.

Landlords may request to receive additional rental fees that exceed the amounts mentioned above. It is your responsibility to negotiate a fair and reasonable amount and submit a Special Request to ECHQ for approval prior to signing the Polling Place Standard Lease (11750).

Below are examples of how the Lease payment is calculated and, consequently, how much landlords can expect to receive from EC for renting polling places. Rates are used for illustration purposes only.

• Splits to the list of electors at one polling place will result in a payment for only the parent polling division (Example 3)
• A split polling division assigned to two polling places will pay either $200 or $125 for each poll (examples 5 and 6)
• Payment is not issued for registration desks on the Lease.

Example 1: Polling place with one advance poll and one ordinary polling division

Royal Canadian Legion
Assigned polling divisions / items	New rate of pay
601	$800 (total for all 4 days of advance polls)
08	$200
Total rent	$1,000

Example 2: Polling place with two ordinary polling divisions

City community centre
Assigned polling divisions / items	New rate of pay
07	$200
08	$125
Total rent	$325

Example 3: Polling place with one split ordinary polling division
(in this case a single building poll)

High-rise apartment complex
Assigned polling divisions / items	New rate of pay
401-A	$200
401-B	$0
Total rent	$200

Example 4: Polling place with two ordinary polling divisions
(one of them a split polling division)

Public school
Assigned polling divisions / items	New rate of pay
09	$200
10-A	$125
10-B	$0
Total rent	$325

Example 5: Poll 10-B is assigned from public school to another used polling place
(Marriott Hotel)

Public school – Poll 10-B is unassigned
Assigned polling divisions / items	New rate of pay
09	$200
10-A	$125
10-B	$0
Total rent	$325
Marriott Hotel – Poll 10-B is added
05	$200
06	$125
10-B	$125
Total rent	$450

Example 6: Poll 10-B is assigned from public school to a new polling place (Anglican church)

Public School – Poll 10-B is unassigned
Assigned polling divisions / items	New rate of pay
09	$200
10-A	$125
10-B	$0
Total rent	$325
Anglican Church – Poll 10-B is added to a new site
10-B	$200
Total rent	$200

Example 7: Polling place where landlord requests to be paid an additional $100 in rental fees

Recreation centre
Assigned polling divisions / items	New rate of pay
09	$200
10	$125
COA-1	$100
Total rent	$425

Example 8: Correcting rental amounts due to merged polls

Community centre
Assigned polling divisions / items (on lease)	Rental amounts to be paid in ROPS/SITES
09	$200
10	$125
11	$125
12	$125
Total rent (on lease)	$575
PDs 10, 11 and 12 are later merged to PD 9 due to space issues. The amount showing in ROPS/SITES no longer matches the signed lease agreement and will need to be updated. Updated rent due to merged polls = $200	$200
Adjustment required (number of PDs merged to the remaining PD X $125) PDs 10, 11 and 12 @ $125 each = $375	$375
Total rent	$575

Example 9: Correcting rental amounts due to merged advance polls

Community centre (polling place with one or more merged advance PDs after the lease was signed)
Assigned advance PDs / items (on lease)	Rental amounts to be paid in ROPS/SITES
601	$800
602	$500
603	$500
Total rent (on lease)	$1,800
Advance PDs 602 and 603 are later merged to advance PD 601 due to space issues. The amount showing in ROPS/SITES no longer matches the signed lease agreement and will need to be updated. Updated rent due to merged polls = $800	$800
Adjustment required (number of advance PDs merged to the remaining advance PD X $500) Advance PDs 602 and 603 @ $500 each = $1,000	$1,000
Total rent	$1,800

2.6.3 Special request

If a landlord requests additional funds in the total lease amount, you must send a Special Request to ECHQ to obtain a COA confirmation number.

After the issue of the writ, consult your budget and determine if you require additional funds based on the information collected in the most recent version of your Polling Place Planning Report and Mobile Polling Division Planning Report during pre-event.

For information on adding a COA to the lease, consult section 7.6 of the iSITES User's Guide for Returning Officers (EC 10236).

2.6.4 Modifying polling places

It may be necessary to temporarily modify a building to make it accessible. For example, you may need to rent additional outdoor lighting fixtures for poorly-lit locations or build/rent removable ramps to provide safe access to polling places where there is no ramp or where existing ramps do not meet the accessibility criteria. In these cases, obtain a minimum of two quotes/proposals from local suppliers and decide which supplier best meets your needs. Submit a Special Request to ECHQ and wait for approval. Your request should include the cost for installing and dismantling the ramps or other necessary equipment/materials (outdoor lighting, door threshold ramps, handrails, etc.). Once you receive approval from ECHQ, you may retain the supplier's services.

If modifications to polling places are required to meet accessibility criteria, payment for these services are issued directly from EC. The following information is required to complete final payment arrangements:

• A copy of the invoice detailing the work completed
• A copy of the completed Special Request Form signed by the RO to authorize the payment
• A photograph of the completed work, e.g. ramp as proof of construction (provided by the contractor)

Ensure that the following information is clearly identified in the documentation:

• The contractor's name and his company name
• The contractor's Goods and Services Tax (GST) number/Harmonized Sales Tax (HST) number and/or Taxe de vente du Québec (TVQ) number, as applicable
• The total amount (including taxes) that EC is required to pay

If there is a cost difference between the proposal and the final cost, provide a brief explanation accounting for the difference using the Special Request Form.

The Special Account Form (EC 11670) is used when payment cannot be made using either the acquisition card or an accountable advance to buy or rent goods and services.

2.6.5 CEO Special Permission

As stated in CEO Authorizations (Volume I of this manual), you may have one or more polling places that require special permission from the CEO. These situations require a request for Special Permission:

• Assigning more than 10 polling stations in one polling place.
• Using a polling place that has no level access and cannot be mitigated.
• Using a polling place that is not accessible (it has level access but fails a mandatory accessibility criterion).
• Using a location outside of your ED.

CEO authorization must be obtained prior to signing the PPS Lease and confirming the polling place in the system.

Submitting requests for Special Permission

Following the issue of the writ, the sites requiring special permission which were listed on the most recent version of your Polling Place Planning Report during pre-event should be validated and submitted to ECHQ for approval. New requests identified after that point should be submitted for special permission in EC Connex on a case-by-case basis.

2.6.6 Confirming polling places

Once you have received a signed PPS Lease from the landlord, you must confirm the polling places in iSITES or ROPS/SITES.

Confirming polling places without a signed lease could have a significant impact during the GE on electors, on you and on ECHQ, especially if a site is lost in that:

• VICs might need to be reprinted, causing confusion among electors;
• It might cause delays in distributing accurate information to electors
• Additional staff might be needed onsite at the former polling location to redirect electors (e.g. Information Officer).

You may use C1 Signing leases and confirming polling places to guide you in your activities.

The following user guides are available in ECDocs to assist you with confirming polling places:

• iSITES User's Guide for Returning Officers (EC 10236)
• ROPS/SITES User's Guide (EC 10237)

2.6.7 Mobile poll payment

Mobile polls do not require a lease agreement or payment. Most seniors' residences or long-term care facilities do not expect a rental fee for the use of their premises. However, if the institution requests payment, submit a special request in EC Connex to receive approval. Following the event, the institution will be paid with a Special Account Form.

For more information on mobile polls, consult section 11.4 Procedures at mobile polls.

2.6.8 Centre of Expertise on Rental Agreements (CERA)

The Centre of Expertise on Rental Agreements (CERA) is a group at ECHQ that supports ROs during pre-event assignments and during elections. The CERA is responsible for coordinating the negotiation process with regard to complex cases for the following types of leases: RO and AARO offices, ESPs, polling places, revision offices, temporary occupancy agreements and umbrella agreements for large organizations.

Lease agreements and rental permits have important legal differences. The Polling Place Standard Lease (EC 11750) has been specifically designed to protect Elections Canada, the electors, and landlords.

In some cases, landlords will prefer to have their own rental permits or leases signed. They may also request that some of their clauses be included in the Polling Place Standard Lease or vice versa. These cases will need to be reviewed by the Centre of Expertise on Rental Agreements (CERA).

Polling Place Standard Lease (EC 11750)

• Protects the RO’s and the CEO’s rights as user and tenant of the premises respectively
• Protects the landlord by making responsibilities and obligations clear for all parties
• Includes important information such as the rental period of the lease, the amount of rent to be paid and how the rent will be paid to the landlord

Private lease agreements and rental permits

• May be accompanied by clauses or regulations which conflict with the CEA
• May include additional fees
• May limit access to the polling place

More specifically, the responsibilities of CERA include the following:

• Manage lease exception cases in collaboration with ROs, landlords, Legal Services and Voting Operations managers
• Provide subject matter expertise on standard leases and umbrella agreements (e.g. MOU type agreements) and their application
• Provide support to EAs in the negotiation process
• Recommend changes to lease templates in order to streamline and facilitate the lease signing process.
• Negotiate complex rental agreements with landlords

CERA aims to streamline the support between Legal Services, landlords and ROs in order to provide effective and timely support. The group can be reached via the FSN (How to reach us).

C1 Signing leases and confirming polling places

C1 Signing Leases and Confirming Polling Places

Review and finalize the poll assignments for each polling place that will be used during the event, using the iSITES application or ROPS/SITES (after the issue of the writ). Poll assignments should be completed and finalized before generating the PPS Lease. This will determine payment calculations/details on the PPS Lease.
If not already completed, submit a request for Special Permission to ECHQ if CEO authorizations are required (e.g. more than 10 polling stations in one polling place, no level access, not accessible, outside of ED).
Verify that the name and address of the polling place are accurate, as well as the landlord information.
Generate the PPS Lease directly in iSITES or ROPS/SITES.
Print or save as a PDF an unsigned version of the PPS Lease.
Send the unsigned PPS Lease, as well as the Direct Deposit Enrolment Form (EC 10029) to the landlord requesting that they return the signed version to you as soon as possible. You should email a PDF copy of the unsigned PPS Lease to landlords for their signature. This will ensure fast delivery of the document.
If using iSITES, update the Date Sent to Landlord field under the Lease tab.
Ask landlords to sign the PPS Lease and send you a scanned (PDF) copy via email.
Follow up with the landlord if you do not receive the PPS Lease with their signature within two days. This is critical. If sent after the drop of writ, and to avoid further delays, you should consider sending a support officer to retrieve the signed PPS Lease from the landlord. You cannot confirm the polling place until you receive a signed copy of the PPS Lease from the landlord.
Once received by the landlord, verify if any fields or clauses on the PPS Lease have been modified and that the landlord signed and dated the document. If fields or clauses on the PPS Lease have been modified or struck (without ECHQ approval), contact the FSN as soon as possible. If required, update any changes made by the landlord to their contact details or to building information. If using iSITES, update the Date Received from Landlord field under the Lease tab.
Submit a Special Request to ECHQ if the landlord requests additional funds in the total lease amount. Approval from ECHQ is required.
Once you have reviewed the PPS Lease and it has been approved by ECHQ (where such approval is required), sign and date the document. Only you are authorized to enter into a lease in the Chief Electoral Officer's name (not the ARO, AARO or FLO).
Scan and send a PDF copy of the PPS Lease to the landlord. Keep a copy of the signed PPS Lease as you will need to provide it to your financial officer once the writ has been issued. By Day 24, send signed copies of the PPS Lease, along with direct deposit forms and void cheques, by priority courier to ECHQ (Att.: Field Finance Services).
Only once you have received signed leases, confirm polling places in iSITES or ROPS/SITES.
Ensure that every polling station has been assigned to a polling place.

2.7 Purchasing and renting goods and services

Goods and services, such as those listed in the Expenditures for Goods and Services table below, may be purchased or rented for an electoral event once an election is called. You are responsible for all expenditures and must ensure that they are authorized and/or approved before submitting an order or purchasing items.

The acquisition card is the preferred method of payment. For detailed instructions on the management of the EC Acquisition Card, consult the section on Elections Canada acquisition cards in Volume I and the Financial Officer's Manual (EC 10495).

Table 2 Expenditures for goods and services

	Payment Method
	ROPS/SITES	EC acquisition card	Accountable advance for petty cash (under $200)	Direct payment by EC Special Account Form	Requirement
Rentals
RO/AARO office (including Security)					Mandatory Send copy of lease to EC via FAMT & use EC Insurance Certificate
Furniture and office equipment		●Article needed*		●Article needed
Training space		●Article needed*	●Article needed	●Article needed
Polling places / Revising offices	●Article needed				Mandatory
Purchase of goods and services
Office supplies		●Article needed*	●Article needed	●Article needed
Priority courier
Shipping and courier services		●Article needed*	●Article needed
Security guard (company)		●Article needed*		●Article needed
Security guard (individual)				●Article needed	Mandatory
Cleaning services (company)		●Article needed*		●Article needed
Cleaning services (individual)				●Article needed	Mandatory
Printing of ballot papers, lists of electors, List of Candidates in Large Print and quick reference guides		●Article needed*			Mandatory
Authorized use of cellular phones by poll officials	●Article needed				Mandatory
Telephones and fax lines					Mandatory

* Preferred method of payment.

2.8 Accountable advance

As part of pre-event assignments, EC gives you the opportunity to request an accountable advance which is to be used as a petty cash fund. You are also given the opportunity to request an accountable advance to be issued to your AAROs, provided that you accept full responsibility for the reconciliation of this fund and legitimacy of expenses incurred.

You will automatically receive an accountable advance from EC which is to be used for a petty cash fund. You will receive these funds via the same method of payment you have selected for the payment of your fees.

For procedures related to this advance, use C2 – Accountable advance for petty cash on the following page. Also consult the Financial Officer's Manual (EC 10495).

Petty cash expenditure

The petty cash advance from EC is used for expenses under $200 each, such as office supplies, postage or courier services (other than priority courier), and meeting room rental.

This petty cash advance cannot be used to pay RO office staff nor election officer salaries.

C2 Accountable advance for petty cash

C2 Accountable Advance for Petty Cash

Task		Procedure
1	You or AARO receives accountable advance for petty cash	You or your AARO manages the funds received.
2	Petty Cash Fund required	Keep $250 cash in a locked box kept in a locked drawer, and replenish it when required, without exceeding $250 at any time.
3	Office supplies needed	Purchase item with cash from Petty Cash Fund.
		Keep cash register slips and receipts for your records.
		Financial officer records each receipt total on Register of Reimbursable Expenses from Petty Cash (EC 11710).
		Financial officer completes all applicable columns of form EC 11710. You verify and sign the form.
4	No receipt for purchase	Ask the supplier if they can provide a copy. If you are unable to obtain a copy, prepare a detailed explanation, an itemized list of purchases on the missing receipt, and the steps taken to recover a copy of the receipt. Submit this information with your Register of Reimbursable Expenses from Petty Cash (EC 11710). Field Finance will contact you regarding next steps.
5	After the event, advance for petty cash must be reconciled with EC 11710 and EC 11730	Upload reconciliation into FAMT no later than Day –10 (10 days after polling day).
		Print the completed Register of Reimbursable Expenses from Petty Cash (EC 11710) and attach receipts.
		Verify and sign each page of every form.
		Photocopy all signed forms and the receipts.
		Write a cheque to the Receiver General for Canada for unused funds remaining in the Petty Cash Fund.
6	Submit reconciliation to EC	Full instructions and required forms are available in FAMT (Field Personnel Intranet > RO Toolkit > Field Assignments Management Tool) during the event.

2.9 Expenses paid directly by Elections Canada

Sometimes, expenses cannot be paid for using either the EC acquisition card or petty cash. In these situations, a Special Account Form (EC 11670) or a Travel Expense Claim and Timesheet (EC 09680) must be completed if it pertains to travel. These forms must be signed and submitted for payment by email to the FSN, along with a copy of the invoice, proof of purchase or receipt. Consult Table 3 on the following page.

It is critical to date stamp all invoices immediately upon receipt.

Be mindful of the payment on due date (PODD) for all invoices. Interest is usually due to the vendor/supplier starting 30 days from the date that you received the invoice and not from the date that it was sent to or received by EC for payment.

Consult Table 3 on the following page.

Table 3 Expenses and procedures for payment

Expenses		Procedure
1	Pre-authorized travel expenses not registered in ROPS/SITES Only for travel/kilometre expenses	Have worker complete Travel Expense Claim and Timesheet (EC 09680).
		Have worker complete Travel Expense Claim and Timesheet (EC 09680).
		Have worker complete a Kilometer Log (EC 11700) or provide a Google map detailing their trip.
		Verify and sign the completed form.
		Scan the signed form, log or map, and receipts.
		Submit a copy of the signed form and receipts by email to the FSN (How to reach us).
2	Miscellaneous expenses When the acquisition card or petty cash cannot be used	Complete Special Account Form (EC 11670).
		Date-stamp the original invoice upon receipt.
		Attach invoices and packing slips for the goods to the form.
		Sign the form and invoices.
		Photocopy the signed form and invoices.
		Submit a copy of the signed form and signed invoices by email to the FSN (How to reach us).
3	Hours worked for positions that are not in ROPS/SITES Security guard or cleaning staff	Complete Special Account Form (EC 11670) with the person's name, address, email address and SIN, the number of hours and the agreed rate.
		Sign the form (one form per person).
		Submit the signed form by email to the FSN (How to reach us).
		Keep the original for seven years, unless instructed otherwise by EC.
4	Hours worked after ROPS/ SITES is decommissioned	Complete the Timesheet for the Election Worker (EC 11655).
		Sign the timesheet (RO).
		Submit a copy of the signed timesheet to Comptabiliteregionale-FieldAccounting@elections.ca. Keep the original documents for a period of seven years unless instructed otherwise by EC.

2.10 Managing the budget for staffing

You are responsible for managing the budgets for election employees' hours and for office furniture and equipment rental.

ROPS/SITES contains a budget module that tracks the budgeted and actual hours used for most office staff positions. You may use ROPS/SITES to transfer hours between designated positions and request additional hours for some positions.

Once ROPS/SITES is operational in the office, the event budget is sent electronically from EC and loaded into the budget module. Each time hours are entered against a position in ROPS/SITES, the remaining budget decreases accordingly and the actual hours used increases.

At any time during the event, reports may be produced displaying the original budgeted hours versus the actual hours worked, as well as any transfers or approvals for additional funds. You must monitor this budget closely by having the FO print the budget reports on a regular basis. If additional funds are required for a position, the request must be made before the budget is completely used.

2.10.1 Paying staff in the RO office

In a 36-day calendar, there are three pre-determined pay periods of two weeks each for office staff. Each two-week period begins on Sunday and ends on Saturday. Pay period end dates for office staff are fixed on Day 23, Day 9, and Day -5 of a 36-day event. Hourly rates are determined by the position worked in accordance with the Federal Elections Fees Tariff (EC 11790).

All personal information required to pay your staff must be recorded in ROPS/SITES even if your office staff are registered and paid for work completed during pre-event activities. Valid social insurance numbers and dates of birth are mandatory to process payments. The FO enters or updates the information, assigns each worker to a position as per your instructions, and enters the direct deposit banking information and source deduction data.

The FO regularly, at least weekly, records the hours worked by each staff member. At the end of each two-week pay period, the Payment Authorization Report (PAR), available in ROPS/SITES, is produced, verified by you and the FO, signed by you and emailed to Field Finance Services at EC. You are to retain and store securely the signed original for a period of seven years, unless otherwise instructed by EC.

For detailed information on payroll, source deductions, contributions and exemptions, consult the Financial Officer's Manual (EC 10495).

2.10.2 Paying election officers working at the polls

Information related to the payment of poll officials (ordinary, advance polls and mobile) is submitted to EC only once, via ROPS/SITES, no later than four days after polling day. Advance poll and polling day workers are paid after the event, after the Payment Authorization Report (available in ROPS/SITES) is verified, signed and transmitted with the electronic payment file to Field Finance Services. All poll officials must be recorded in ROPS/SITES and assigned to a polling place or station before payment can be processed.

Direct deposit is available to all poll workers. They are to be informed of this option when the recruitment staff first contacts them to schedule a training session. Poll workers are not subject to source deductions if they work less than 35 hours during the election period. As a result, they are not eligible for a Record of Employment for employment insurance purposes.

2.10.3 Overtime pay

Any office staff member who is required to work overtime is entitled to be paid at a rate of one and one-half times their regular hourly rate (i.e., time and a half), for each hour worked exceeding 40 hours in one week (from Sunday to Saturday), under one position.

Any poll worker who is required to work overtime is entitled to be paid at a rate of one and one-half times their regular hourly rate (i.e., time and a half), for each hour worked exceeding eight hours in one day (24 hours), under one position. Overtime is calculated by day for advance and ordinary polling days.

2.10.4 Designated holiday pay

Any election worker who is not an election administrator, required to work on a designated holiday, as identified by EC, is entitled to be paid at a rate of one and one-half times their regular hourly rate (i.e., time and a half), for each hour worked on the designated holiday.

2.10.5 Year-end reporting

Year-end information slips (T4s) are produced for election workers who meet the criteria set by the CRA. Relevé 1s are produced for each worker who worked in the province of Quebec during the event, regardless of the amount earned. These are mailed to the worker's home address.

2.10.6 Payment for training sessions and other expenses

Payment for attending training sessions is covered in detail in Volume IV, section 5.2.8 of this manual.

If a worker must travel a round-trip total of more than 32 kilometres using their own vehicle to attend training, the worker is only reimbursed for the number of kilometres exceeding the first 32 kilometres round-trip. This reimbursement is paid from ROPS/SITES.

Reimbursement provisions of additional kilometres for training are subject to change.

The worker completes the electronic form Kilometre Log (EC 11700). Travel kilometres are paid according to the Rates for Travel and Living Expenses (EC 09600).

Other expenses

Election workers required to travel as part of their duties are reimbursed for kilometres travelled (or other travel expenses) according to the Rates for Travel and Living Expenses (EC 09600). Refer to the Financial Officer's Manual (EC 10495) to determine reimbursement eligibility.

You may authorize any election worker, regardless of their position, to use their cellular phone for electoral purposes during the event. You must first provide written and signed authorization for them to use it. Each authorized worker will be reimbursed $10 per day, for a maximum of five days ($50 per event).

2.10.7 Reconciling accounts

For information on reconciling accounts, consult Financial documents and activities in Volume III, Chapter 3 of this manual and the Financial Officer's Manual (EC 10495).

Refer to the Your Pay pamphlet (EC 11800) for detailed information on pay-related matters for office staff and polling day workers.

• Chapter 1
• Table of Contents
• Chapter 3