Common use of Management Controls Clause in Contracts

Management Controls. It is the Community’s responsibility to ensure proper internal control procedures are implemented and adhered to. The following indicates areas where management controls are required: • General o All decisions of council must be by council resolution. o Council minutes need to be approved by council at the next council meeting. The minutes need to be endorsed by the chair of the meeting in which they were approved and by the community administrative officer. o Monthly financial statements need to be approved by council at the next council meeting. • Revenue o Communities need to have an internal control system for recording and collecting all locally generated revenue. o Rates for all services provided must be approved by council resolution. o Receipts are pre-numbered using Sage 50 software. • Payroll o All employees, including casual employees, are hired by council resolution. o Each permanent employee must have a current employee agreement signed by the employee and supervisor. The standard employee agreement to be used by communities is in Appendix A of the Employee Management Guide. o Each permanent employee must have a current job description. o All employees must have a designated supervisor. o There must be time sheets to support each payroll cheque to all employees which is signed by the employee’s appointed supervisor. o Each employee’s performance should be appraised at least once during the year by the appointed supervisor. o Each employee should have a training plan in place which addresses any deficiencies identified in the employee’s most recent appraisal. • Expenditures o All expenditures must be pre-authorized by council resolution or via a purchase order signed by someone delegated to do so by council resolution. o All invoices must have the receipt of goods indicated and are to be marked paid with the cheque number recorded on the invoice. o All cheques are pre-numbered and require two signatures. o All expenditures from the capital replacement reserve require department approval. o All disbursements from maintenance/operating reserves require a resolution by council. Expenditures must relate to the purpose for which each particular reserve was established. • Cash o Receipts must be deposited on a weekly basis if the amount exceeds $200. o Bank reconciliations must be completed on a monthly basis and balance to the general ledger. THE NORTHERN AFFAIRS ACT (C.C.S.M. c. N100) Council Compensation Regulation The information in this appendix is taken from Manitoba Regulation 252/2006.

Management Controls. It is the Community’s responsibility to ensure proper internal control procedures are implemented and adhered to. The following indicates areas where management controls are required: • General o All decisions of council must be by council resolution. o Council minutes need to be approved by council at the next council meeting. The minutes need to be endorsed by the chair of the meeting in which they were approved and by the community administrative officerofficer (CAO). o Monthly financial statements need to be approved by council at the next council meeting. • Revenue o Communities need to have an internal control system for recording and collecting all locally generated revenue. o Rates for all services provided must be approved by council resolution. o Receipts are pre-numbered using Sage 50 software. • Payroll o All employees, including casual employees, are hired by council resolution. o Each permanent employee must have a current an employee agreement signed by the employee and supervisor. The standard employee agreement to be used by communities is in Appendix A – Employee Agreement/Schedules of the Employee Management Guide. o Each permanent employee must have a current job description. o All employees must have a designated supervisor, namely the CAO. o There must be time sheets to support each payroll cheque to all employees which is signed by the employee’s appointed designated supervisor. o Each employee’s performance should be appraised at least once during the year by the appointed designated supervisor. o Each employee should have a training plan in place which addresses any deficiencies identified in the employee’s most recent appraisal. • Expenditures o All expenditures must be pre-authorized by council resolution or via a purchase order signed by someone delegated to do so by council resolution. o All invoices must have the receipt of goods indicated and are to be marked paid with the cheque number recorded on the invoice. o All cheques are pre-numbered and require two signatures. o All expenditures from the capital replacement reserve reserves require department approval. o All disbursements from maintenance/operating reserves require a resolution by council. Expenditures must relate to the purpose for which each particular reserve was established. • Cash o Receipts must be deposited on a weekly basis if the amount exceeds $200. o Bank reconciliations must be completed on a monthly basis and balance to the general ledger. THE NORTHERN AFFAIRS ACT (C.C.S.M. c. N100) Council Compensation Regulation The information in this appendix is taken from Manitoba Regulation 252/2006.