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  • Policy 2.3.3: Capital Leases
    Announcements Free Time Political Broadcasts Official Languages Reports and Plans Corporate Policies Legal Services 2 4 1 Legal Services 2 4 2 Legal Proceedings Corporate Secreteriat 2 9 1 Records and Information Management 2 9 2 Personal Information and Privacy Protection 2 9 3 Delegation of Signing Authority 2 9 4 Disclosure of Wrongdoings Whistleblower Policy 2 9 5 Access to Information Privacy Protection Privacy Standards 2 9 6 Email Management 2 9 7 Information Classification Policy Communications 2 1 1 Communications Information Technology 2 5 1 Use of Technology Assets Human Resources 2 2 1 Staffing 2 2 2 Employment Equity 2 2 3 Conflict of Interest and Ethics 2 2 4 Compensation 2 2 10 Discipline 2 2 11 Appeal Procedures 2 2 13 Relocation 2 2 14 Official Languages 2 2 15 Anti Discrimination and Harassment 2 2 16 Occupational Health Safety and Environment 2 2 17 Political Activity 2 2 19 Industrial Relations 2 2 20 Non Discrimination and the Duty to Accommodate 2 2 21 Code of Conduct 2 2 22 Prevention of Work Place Violence Finance and Administration 2 3 2 Assets 2 3 3 Capital Leases 2 3 4 Cash Funds 2 3 5 Cheque Control 2 3 6 Procurement 2 3 7 Credit and Collections 2 3 8 Delegation of Financial Authorities 2 3 11 Fraud and Theft 2 3 14 Improvements to Leased Property 2 3 15 Full Program Costing Labour and Facilities Cost Rates 2 3 17 Management of Foreign Currency Risk 2 3 18 Payment of Sales Commissions 2 3 20 Reciprocal Trade Contra 2 3 21 Revenue Recording and Reporting 2 3 22 Shared Use of Transmitter Sites and Facilities 2 3 24 TV Program Inventories Recording and Valuation 2 3 28 Independent Contracts 2 3 29 Management of Investments 2 3 30 Fleet Management 2 3 31 Property and Casualty Insurance 2 3 32 Risk Management Real Estate 2 11 1 Parking 2 11 2 Construction and Tenant Alteration 2 11 3 Lease of Space Where CBC Radio Canada is the Tenant 2 11 4 Lease of Space Where CBC Radio Canada is the Landlord Policy on Business Continuity Program Policy on Employee Related Expenses and Reimbursements Policy on Accounting and Financial Reporting Policy on the CBC Radio Canada Pension Plan Funding Policy on Leave Policy on Learning Development and Performance Corporate By Laws Terms of use CBC Digital Services Transparency and Accountability Access to Information Documents released in answer to ATI requests of general interest Agendas Audits Board of Directors Meetings Expenses External Legal Fees Miscellaneous Policies Retreats Requests How to submit an ATI request Transparency and Accountability Bulletin Proactive Disclosure Business travel and hospitality expenses Board of Directors Meeting Court Judgements External information sources Privacy Reports Infosource Annual Public Meeting 2015 Edition 2014 Edition Speeches Video Archives 2013 Edition Speakers Questions and Answers Additional Resources Video Archives 2012 Edition Speakers Question and answers Additional resources Video Archives 2011 Edition 2010 Edition 2009 Edition Reports and

    Original URL path: http://www.cbc.radio-canada.ca/en/reporting-to-canadians/acts-and-policies/management/finance/2-3-3/ (2016-02-06)
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  • Policy 2.3.4: Cash Funds
    be outlined in detailed procedures and guidelines The Senior Financial Officer in each Network Region must authorize all cash funds within his her area of responsibility and in doing so he she will Consider the impact on working capital prior to authorizing additional funds Quarterly review the requirements for each cash fund and withdraw any such fund deemed to be no longer required Ensure the custody control and safekeeping of all cash funds and that each custodian is aware of his her responsibilities with respect to the fund Establish controls regulating the custody safekeeping and operation of funds consistent with the requirements of the detailed procedures and guidelines Ensure that cash funds which are held in a personal bank account for safekeeping have an alternate CBC Radio Canada signatory who has access to the bank account Where practical considerations warrant a cash fund may be established to meet more than one requirement e g Petty Cash Fund Production Fund and Emergency Travel Fund The establishment or reimbursement of any cash fund will be made by cheque or direct deposit payable to a fund custodian 1 2 Types of Funds Cash funds can be established for Petty Cash Emergency Travel Production Special Projects and Foreign Office requirements All funds will be accountable imprest funds established to meet day to day operational requirements All claims have to be supported by original receipts and supplementary approval is required for specific claims and in particular for claims where the claimant could derive a personal benefit 1 3 Recoveries of Advances and or Cash Shortages Imprest Funds When employees are entrusted with the custody of imprest funds or receive accountable advances it is essential that they acknowledge the following They accept the conditions and regulations governing the receipt thereof including the uses for which they are intended Their custody of the fund and their responsibility to account for disbursements That the funds may be subject to immediate recall without notice or recall within a specified time frame They agree that any monies remaining in the fund any shortages identified during cash counts or any advance which is not reimbursed on recall may be recovered by means of deduction from any wages or any other amounts to which the custodian is entitled When receiving advances or accepting custody of imprest funds the recipient must sign a receipt acknowledging receipt and responsibility for the fund Appendix B of Corporate Policy 2 3 7 Credit Collections outlines the procedures and guidelines regarding the recovery of amounts owing by employees 1 4 Cash Receipts and Deposits The Senior Financial Officer in each location will ensure that adequate internal controls are in place regarding the handling and deposit of cash receipts Minimum internal controls will include the following A daily written record of all cash cheques received Proper accountability controls and segregation of duties at each stage of cash handling Prompt deposit of cash to the credit of the Corporation either on the day it is received or at the latest on the day following receipt Proper segregation of duties between those responsible for handling cash and those responsible for recording it Adequate safeguards to protect the Corporation from misuse or loss of cash 1 5 Deposit of Receipts U S Currency At all locations U S currency and cheques received will be deposited into the Corporate U S dollar bank account 1 6 Contractor s Guarantee Deposits A guarantee deposit is required for construction contracts or other similar contracts when the estimated value exceeds 50 000 The local Senior Financial Officer will ensure that no quotation for a construction or other similar contract is accepted unless a guarantee deposit and or bond is placed with the Corporation The department with the responsibility to call the tender has to manage administer and ensure proper control of the activities associated with guarantee deposits and bonds All cheques received are recorded in the CBC Radio Canada books of account and deposited to the CBC Radio Canada bank account HISTORY This policy was updated January 2006 This policy was updated June 2005 This policy was updated May 2004 This policy was updated November 2003 On July 1 2003 the petty cash limit changed from 200 00 to 500 00 This was originally Corporate Finance and Administration Policy 210 10 Cash Funds REFERENCES Corporate Policies 2 3 8 Delegation of Financial Authorities 2 3 9 Duty Entertainment Receptions and Staff Functions 2 3 23 Travel Management PERSON RESPONSIBLE FOR INTERPRETATION AND APPLICATION All questions pertaining to the interpretation or application of this policy should be referred to the Director Cash Management DEPARTMENT RESPONSIBLE TO UPDATE THIS WEBPAGE Corporate Secretariat APPENDIX A PROCEDURES AND GUIDELINES PETTY CASH FUNDS It is the responsibility of the manager supervisor authorizing petty cash claims to ensure that the expenses being claimed are reasonable legitimate and in accordance with Corporate policies When personal bank accounts are used for cash funds there must be an alternate signing officer in case of emergency This could be the supervisor or the Senior Financial Officer or his her delegate Petty cash funds should be kept in a secure place at all times and be in locked boxes safes or cabinets which are not accessible to other employees When cash boxes and or safes are used to secure cash funds an alternative officer as in 1 above should be provided with a second key and the combination of the safe held by the Senior Financial Officer Cash receipts cash cheques money orders etc are NOT to be mixed with the petty cash or any other cash fund Receipts will be issued only if requested Please consult with Finance and Administration in your location for the name of the person to whom the cash and receipts should be sent Once the custodian pays out the cash he she should ensure that the claims are stamped paid There is no requirement to stamp the attached receipts paid as there are sufficient controls in place to prevent fraud

    Original URL path: http://www.cbc.radio-canada.ca/en/reporting-to-canadians/acts-and-policies/management/finance/2-3-4/ (2016-02-06)
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  • Policy 2.3.5: Cheque Control
    2 2 13 Relocation 2 2 14 Official Languages 2 2 15 Anti Discrimination and Harassment 2 2 16 Occupational Health Safety and Environment 2 2 17 Political Activity 2 2 19 Industrial Relations 2 2 20 Non Discrimination and the Duty to Accommodate 2 2 21 Code of Conduct 2 2 22 Prevention of Work Place Violence Finance and Administration 2 3 2 Assets 2 3 3 Capital Leases 2 3 4 Cash Funds 2 3 5 Cheque Control 2 3 6 Procurement 2 3 7 Credit and Collections 2 3 8 Delegation of Financial Authorities 2 3 11 Fraud and Theft 2 3 14 Improvements to Leased Property 2 3 15 Full Program Costing Labour and Facilities Cost Rates 2 3 17 Management of Foreign Currency Risk 2 3 18 Payment of Sales Commissions 2 3 20 Reciprocal Trade Contra 2 3 21 Revenue Recording and Reporting 2 3 22 Shared Use of Transmitter Sites and Facilities 2 3 24 TV Program Inventories Recording and Valuation 2 3 28 Independent Contracts 2 3 29 Management of Investments 2 3 30 Fleet Management 2 3 31 Property and Casualty Insurance 2 3 32 Risk Management Real Estate 2 11 1 Parking 2 11 2 Construction and Tenant Alteration 2 11 3 Lease of Space Where CBC Radio Canada is the Tenant 2 11 4 Lease of Space Where CBC Radio Canada is the Landlord Policy on Business Continuity Program Policy on Employee Related Expenses and Reimbursements Policy on Accounting and Financial Reporting Policy on the CBC Radio Canada Pension Plan Funding Policy on Leave Policy on Learning Development and Performance Corporate By Laws Terms of use CBC Digital Services Transparency and Accountability Access to Information Documents released in answer to ATI requests of general interest Agendas Audits Board of Directors Meetings Expenses External Legal Fees Miscellaneous Policies Retreats Requests How to submit an ATI request Transparency and Accountability Bulletin Proactive Disclosure Business travel and hospitality expenses Board of Directors Meeting Court Judgements External information sources Privacy Reports Infosource Annual Public Meeting 2015 Edition 2014 Edition Speeches Video Archives 2013 Edition Speakers Questions and Answers Additional Resources Video Archives 2012 Edition Speakers Question and answers Additional resources Video Archives 2011 Edition 2010 Edition 2009 Edition Reports and Plans Environmental Performance Report Environmental Performance Report 2011 2012 President s Message Stewardship Responsibility Environmental Scorecard Impact and Reporting Prevention Training and Engagement Awards and Distinctions Environmental Performance Report 2012 2013 President s Message Environmental Scorecard Green Spotlight Impact and Reporting Prevention Environmental Lead Team Environmental Performance Report 2013 2014 President s Message Environmental Scorecard In the Green Spotlight Impact and reporting Prevention Environmental Lead Team Environmental Performance Report 2014 2015 President s Message Environmental Scorecard In the Green Spotlight Impact and Reporting Environmental Lead Team Corporate Plan Summary Financial Reports Quarterly Reports Annual Report Archives Quarterly Report Archives Supplementary Data on Budget 2012 Implementation Pension Plan Submissions CRTC Submissions LPIF Annual Report Auditor General s Reports Equity Reports Official Languages Reports and Plans Value far Beyond the Broadcast Measuring our Performance Official Languages Employment Equity Technology Standards SYNC online technology magazine SYNC Issue 1 2012 Note from Paul Jané Note from Dany Harrison Cloud Services Emerging Technology IT s Role as an Enabler Local Coverage The Digital Advantage The Not So Black Art of Search Engine Optimisation Next Generation Converged Network NGCN Analogue Television Shutdown The End of an Era for CBC Radio Canada SYNC Issue 2 2012 Radio Broadcast Data System Print Optimisation Program Business Intelligence Adaptive Bitrate Video Streaming File based Workflow Remote Production Terminal Editorial Dany Harrison Radio Centralisation SYNC Editorial SYNC Issue 3 2013 Mobile Digital Television ATSC M H Field testing Measurements Technical Considerations for Digital Television Reception From Email to Collaboration Unified Communications Telecom Expense Reporting Management Systems Radio Canada Est du Québec Security in Today s Digital Information Landscape Editorial Fred Mattocks SYNC Editorial Paul Jané SYNC Editorial Paul Jané Thought Leadership The Perfect Storm of Change SYNC Issue 4 2013 Editorial Fred Mattocks Editorial Paul Jané Capability Through Connection Cloud Compliance Dejero at CBC Radio Canada Elections Technology File based Workflow Phase II The Second Screen in Power Politics Perceptive Pixel Board at CBC Radio Canada Scoop Contributors SYNC Issue 5 2013 Audio fil CDI Automated Production Control File based Workflow in HD Newsgathering Digital Digest The Private Cloud Turning Points HD Videoconferencing at CBC Radio Canada Editorial Fred Mattocks Editorial Paul Jané Contributors SYNC Issue 6 2014 Editorial Fred Mattocks Sync Editorial A Centralised Public Alerting Solution for CBC Radio Canada s Radio Networks Digital Digest ElectR File based Workflow Phase III Google Earth as a Broadcast Engineering Tool Self Serve IT The Mobile Workplace Media Asset Management Topping off our Digital World Contributors LinkedIn Facebook Twitter Print Email Policy 2 3 5 Cheque Control Effective date April 1 1999 Responsibility Vice President and Chief Financial Officer STATEMENT OF POLICY The Corporation will ensure proper care custody and control over cheques by establishing adequate procedures guidelines and standards regarding all aspects of the production of cheques including ordering issuing printing and signing distribution and replacement HISTORY This policy was updated July 2007 This policy was updated November 2003 This was originally Corporate Finance and Administration Policy 202 10 Cheque Control REFERENCES 2 3 12 General Accounting and Reporting Guidelines PERSON RESPONSIBLE FOR INTERPRETATION AND APPLICATION All questions pertaining to the interpretation or application of this policy should be referred to the Director Policy and Internal Control The responsibility for interpretation of this policy ultimately resides with the Director Cash Management DEPARTMENT RESPONSIBLE TO UPDATE THIS WEBPAGE Corporate Secretariat APPENDIX A PROCEDURES AND GUIDELINES While cheques are usually printed only by Shared Services a cheque printer and cheque stock is located in Toronto for the purposes of printing cheques where the need is urgent or as a back up to the Shared Services operations These procedures and guidelines apply to all cheque printing locations 1 1 Cheque Control In consultation with the Director Cash

    Original URL path: http://www.cbc.radio-canada.ca/en/reporting-to-canadians/acts-and-policies/management/finance/2-3-5/ (2016-02-06)
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  • Policy 2.3.6: Procurement
    required by the Corporation are carried out in the most efficient timely and cost effective manner possible while complying with the procurement process described in this policy and all other applicable corporate policies Identify opportunities for value creation by applying industry best procurement practices such as consolidating needs process re engineering and or negotiating better agreements with suppliers Administer national agreements owned by Supply Management and report on their implementation compliance and value creation and Lead and manage the procurement process for all Open Bid Public Solicitations solicitations greater than 500 000 Finance Administration Corporate Media Given that Finance co signs all procurement contracts it is Finance s responsibility to validate compliance to this policy prior to signing the Agreement and report any instances of non compliance to SMS for filing follow up and control purposes Law Department Provide advice assistance and tools to SMS and business units during the contracting process Create validate and or approve non standard contracts Shared Services Centre SSC As SSC is responsible for the payment process it will ensure that payments are made only for properly authorized and fulfilled purchase requests and SSC must validate compliance to this policy and report any instances of non compliance to SMS for filing follow up and control purposes CBC Radio Canada Employees a For all purchases of goods or services it is the responsibility of all employees of CBC Radio Canada to adhere to and comply with the principles stated in this policy and the following corporate policies 2 2 3 Conflict of Interest and Ethics 2 2 21 Code of Conduct 2 3 8 Delegation of Financial Authorities DFA 2 9 3 Delegation of Signing Authority DSA All employees of CBC Radio Canada who purchase goods or services on behalf of the Corporation or are involved in the procurement process should have a sound understanding of the policy requirements and guidelines herein b All employees of CBC Radio Canada who purchase goods or services on behalf of the Corporation shall be accountable for their actions and decisions and shall maintain and make readily available documents and records pertaining to the procurement process c All employees of CBC Radio Canada who purchase goods or services on behalf of the Corporation must disclose any possible conflicts of interest to SMS prior to the procurement SMS may decide not to proceed with the supplier due to appearance perception of conflict which may result in a reputational risk to CBC Radio Canada Employees shall ensure that all purchases are completed with the highest level of integrity consistency and transparency d All employees of CBC Radio Canada who purchase goods or services on behalf of the Corporation shall consult with SMS and other departments as required in this policy reference Appendix C section 1 and will also consult other individuals or departments that will or could be affected by the purchasing decision before initiating the purchase e All employees of CBC Radio Canada will report any non compliance to the procurement policy guidelines to the SMS EXEMPTION TO THE POLICY Any exemption to waive the requirements of this policy must be documented and pre approved by the Vice President and Chief Financial Officer prior to any commitment towards the supplier The form Exemption Justification and Approval must be completed by the requester signed by the responsible component Vice President and submitted to the Vice President and Chief Financial Officer for approval Should the responsible component Vice President disagree with the Vice President and Chief Financial Officer s decision with respect to the non approval of an exemption the case will be brought to the President and Chief Executive Officer for resolution together with the rationale used by both sides II Guidelines When identifying the procurement mode based on the spend thresholds located in Appendix B individuals must not prepare design or otherwise structure a procurement initiative select a valuation method or divide procurement requirements in order to manipulate the procurement value or avoid the obligations of this policy procure goods and services using the most efficient and cost effective approach to select a supplier either by utilizing a National Agreement or through bid solicitation and determine the most appropriate procurement strategy for each requirement in order to obtain best value and ensure the timeliness and cost effectiveness of each solicitation while respecting CBC Radio Canada s guiding principles which include competition accountability and equal treatment III Guiding principles BID SOLICITATION All requests for bid solicitation will use one of SMS s recommended basic procurement modes to request information from potential suppliers Their definitions and other general terms used in the procurement domain are provided for in Appendix A for correct interpretation of this policy The selected procurement mode will determine the type of bid solicitation the minimal number of suppliers to invite and the authorized purchase method It will also vary according to the nature and estimated value of the purchase In order to best protect the interests of the Corporation and its employees all bidding and solicitation will be carried out in compliance with this policy and its detailed procedures To facilitate this process the form Procurement Checklist mandatory for certain transactions reference Appendix C section 11 shall be completed and accompany the Purchase Requisition or contract Irrespective of the procurement thresholds as set out in this policy SMS encourages all employees to obtain competitive bids where possible when procuring goods and services for the Corporation All procurement documentation winning and non winning proposals bid evaluations procurement checklist etc must be kept on file by the requester and be available for audit Documentation should be filed in accordance with CBC Radio Canada s Records Management classification and retention policies The Corporation may restrict bid solicitation to pre qualified goods services or suppliers only and only if the prequalification process was announced through a bid solicitation method compliant with the procurement rules PROCUREMENT MODE The tables provided in Appendix B identify the authorized procurement modes according to the nature and estimated value of the required purchase The procurement mode describes the type of bid solicitation the minimal number of suppliers to invite the purchase method and the method of sending and receiving the procurement documents The types of requests and purchase documents to use are provided as general guidelines When customized documents are required they should always be validated by the Supply Management Service solicitation documents and the Law Department Agreements to ensure that the required purchase specifications are properly addressed e g warranty insurance intellectual property compliance with laws etc PROCUREMENT VALUE The procurement value is the estimated total financial commitment resulting from a procurement activity including all expenses related to fully executing all available renewals and contract extension options available in the contract The number and duration of the renewal options must be fixed unlimited renewal options are prohibited While calculating the procurement value all forms of remuneration including premiums fees commissions travel expenses and interest shall be taken into account The calculated value will exclude all applicable taxes The procurement value as defined above will be used to establish the proper DFA DSA authorization levels EXCEPTIONS TO THE BID SOLICITATION PROCESS Where mandated in the tables provided in Appendix B all expenditures are obtained through competitive bid solicitation In certain circumstances competitive bidding may not be the most cost effective approach to procurement To address these circumstances there are nine 9 specific exceptions detailed in section 2 1 of Appendix C that would allow the bid solicitation process to be waived Furthermore when the procurement value dictates the use of open Public bid solicitation instead of by Invitation for purchases of goods and services additional exceptions may apply Although the exceptions detailed in section 3 2 of Appendix C could apply to waive the open Public bid solicitation process bid solicitation on invitation would still be required Any exception from bid solicitation under section 2 1 and 3 2 of Appendix C of the policy must be documented pre approved by SMS and the documentation must be kept on file by the requester and be available for audit A copy of this documentation must also be sent to SMS with all other procurement documents contract PO etc It is strongly recommended that sufficient planning and timing be allowed for the competitive bid process to be implemented Poor planning is not sufficient reason to waive the process and proceed with single sourcing All procurement policy exceptions or exemptions must be approved prior to any commitment towards the supplier COMPLIANCE SMS will monitor compliance with the policy on an ad hoc basis with the support of the Internal Control department The form Procurement Policy Non Compliance must be completed to document all cases of non compliance for an explanation of the circumstances factors contributing to the non compliance and corrective actions as applicable to be taken to ensure future policy compliance Any incidents of non compliance will be investigated by the SMS The Vice President and Chief Financial Officer CFO and the respective component Vice President will review and acknowledge the plan for resolution In the case where the non compliance is within the CFO component the Vice President Legal Services shall also review the plan NATIONAL AGREEMENTS One of the objectives of Supply Management Services SMS is to leverage CBC Radio Canada s buying power by consolidating needs and negotiating National Agreements These are enterprise wide Agreements with preferred pricing and reduced administrative costs that have been developed to drive savings and efficiencies SMS manages supplier relationships and performance implementing new practices and liaising with key stakeholders to maximize value from these Agreements In order to maximize the benefits as outlined above of these Agreements all employees should procure their requirements for goods or services from the preferred supplier when a contract Agreement is currently in force for the said goods or services subject to availability SMS maintains a current list of all National Agreements on its iO portal SUPPLIER RELATIONSHIP MANAGEMENT Quality suppliers are central to all of the Corporation s procurement processes and lead to superior stakeholder satisfaction That being said all employees who purchase goods and services on behalf of the Corporation will be professional and form solid relationships with all of their internal and external business partners all the while upholding the strongest ethical practices Likewise these employees will also ensure that suppliers maintain high standards of reliability and quality of service throughout the entirety of their mandates To ensure supplier compliance to performance metrics all departments are encouraged to follow leading Supply Management practices for Performance Management such as Balanced Scorecards Key Performance Indicators KPI s Value measurement and scheduled business reviews or other predetermined factors as agreed upon and or appearing in the final contract Consistent measurement of supplier performance will encourage suppliers to remain fully compliant to the agreed upon terms of their contracts with CBC Radio Canada ultimately leading to greater stakeholder satisfaction HISTORY This policy was updated March 2013 to modify Appendix A Appendix C This policy was updated November 2012 This policy was updated December 2009 to add Appendix J This policy was updated September 2008 This policy was updated January 2006 This policy consolidates and replaces Corporate Policies 2 3 6 Contracts Quotations and Tenders and 2 3 19 Procurement of Goods and Services Policies 2 3 6 and 2 3 19 were originally Corporate Policies 603 10 Contracts Quotations and Tenders and 601 20 Procurement of Goods and Services respectively REFERENCES CBC Radio Canada By law 16 Corporate Policies 2 2 3 Conflict of interest and ethics 2 2 21 Code of Conduct 2 3 2 Assets 2 3 4 Cash Funds 2 3 8 Delegation of Financial Authorities DFA 2 3 17 Management of Foreign Currency Risk 2 3 23 Travel Management 2 3 30 Fleet Management 2 9 1 Records and Information Management 2 9 3 Delegation of Signing Authority DSA External Policies Agreement on Internal Trade AIT Annex 502 3 PERSON RESPONSIBLE FOR INTERPRETATION AND APPLICATION All questions pertaining to the interpretation or application of this policy should be referred to the Director Policy and Internal Control The responsibility for interpretation of this Policy ultimately resides with the Senior Director Supply Management DEPARTMENT RESPONSIBLE TO UPDATE THIS WEB PAGE Corporate Secretariat APPENDIX A DEFINITIONS 1 Bid Solicitation The term Bid Solicitation means all forms of solicitation of competitive offers from the suppliers The types of bid solicitation described below are those most frequently used by the Corporation 1a Price and Availability request PAR A Price and Availability request is an informal request sent to suppliers for information concerning prices and availability of specific goods or services Designed for a quick response this method is used for small competitive or directed purchases generally valued under 25 000 for goods or services that can be easily identified by phone e mail or facsimile and must be delivered quickly The list of invited suppliers if applicable and offers received by telephone e mail or facsimile must be documented and kept on file 1b Request for Information RFI This method is used to gather information from the suppliers in order to Determine the range of potential products or solutions available Clarify and define the market characteristics Identify and evaluate risks associated with the project or related procurement and Evaluate the potential costs of the project and the related procurement process 1c Request for Information Qualification RFIQ This method is used to gather information from the suppliers similar to the RFI listed above with the addition of qualifying all proponents who meet the qualification requirements as potential sources of supply If CBC Radio Canada decides to issue an RFP RFSO or RFSA only those suppliers who qualified under the original RFIQ will be invited to participate 1d Request for Proposal RFP A Request for Proposal RFP is used for purchases where the selection of a supplier cannot be made solely on the basis of the lowest price An RFP is used to procure the most cost effective solution based upon pre determined weighted evaluation criteria identified in the RFP 1e Request for Qualification RFQL This method is used for qualification of goods or services or to invite suppliers if they meet the required qualification criteria to register on a permanent source list or on a particular source list intended for a specific need or some subsequent needs When CBC Radio Canada wishes to limit offers to qualified goods services or suppliers the qualification process must be conducted through a RFQL 1f Request for Quotation RFQ This method is used when a purchase request is received for goods and services when the required goods and or services are well defined such as a request for off the shelf goods The documents are kept simple so that the contract can be awarded quickly The lowest priced responsive bid the lowest bid that complies with all the mandatory requirements specified in the e mail request or RFQ document will be awarded the contract 1g Request for Standing Offer RFSO Allows the Corporation to obtain specific prices over a certain period of time for given products or services without committing CBC Radio Canada to a minimal volume or spend amount Standing offers are not contracts When CBC Radio Canada issues a purchase order against a standing offer it then becomes a contract 1h Request for Supply Arrangements RFSA This method is used to invite Suppliers to submit an Offer to become a Qualified Supplier and enter into a Supply Arrangement with CBC Radio Canada for specified services It allows the Corporation to obtain specific services parameters such as types of services expertise level rates geographical availability etc over a certain period of time The Supply Arrangement SA establishes a framework with a Qualified Supplier to permit the expeditious processing of legally binding contracts for specific services through a Statement of Work SOW A SA does not commit CBC Radio Canada to a minimal volume or spend amount Supply Arrangements establish a set of procurement procedures and include a minimum set of contract terms and conditions applicable to any resulting contract s formed by an executed SOW When multiple Supply Arrangements exist for the same category requirement bid solicitation rules as outlined in this policy apply to the pre qualified pool of vendors possessing a Supply Arrangement 2 Buying Group Buying Group means an organization involving two or more entities created to achieve efficiencies and economies of scale by combining the purchasing requirements and activities of the members of the group into one joint procurement process Buying Groups include cooperative arrangements in which individual members administer the procurement function for specific contracts for the group and more formal corporate arrangements in which the organization administers procurement for group members Buying groups may involve a variety of entities including public sector private sector and not for profit organizations 3 e Procurement Term used to describe the business to business purchase and sale of goods and services over the Internet 4 Non Compliance A Non compliance is a significant deviation or breach to the Procurement Policy For the purpose of this policy non compliance monitoring is defined as the risk based review or assessment of procurement transactions and is intended to identify report and correct instances of non compliance The compliance monitoring approach will be developed in conjunction with the Internal Control group 5 Offer Generic term to identify a response to a bid solicitation An offer can be for prices quotations proposals etc including any combination and or all of the above 6 Open Public Bid Solicitation The term Open Bid Solicitation refers to bid solicitation being conducted through a public system where bid solicitation is not restricted to selected proponents The invitation to respond to an open bid solicitation is posted on an electronic tendering system that is equally accessible to all Canadian suppliers such as the MERX system www merx com As CBC Radio Canada intends to treat all received offers as confidential CBC Radio Canada shall not issue any publication of offers received to a bid solicitation on any electronic tendering system 7 Procurement mode The procurement mode describes the type of bid solicitation the minimum number of suppliers to invite the authorized solicitor and the authorized purchase method The procurement mode varies according to the nature and estimated value of the required purchase Authorized procurement modes are provided in the Procurement Matrix Appendix B 8 Procurement process The procurement process means the acquisition by any means including by purchase rental lease or conditional sale of goods services or construction The formal procurement process has seven phases Identifying opportunities developing category profiles sourcing strategy identify selection factors bid solicitation negotiate and implement Agreements 9 Requester Any authorized individual of the Corporation who wishes to purchase goods or services on behalf of the Corporation 10 Supplier For the purposes of this policy the terms Supplier Vendor Proponent are interchangeable and refer to a business offering to or providing goods and services to the Corporation APPENDIX B Procurement modes Guidelines Table A Spend Thresholds Bid types Estimated Value of Purchase Purchase Type Minimum Number of Suppliers to Invite Solicitation Document Method or Purchase Document 0 999 Goods Only 1 N A Petty cash 500 1 Goods with Services Credit card Services Only Direct Invoice Construction Purchase Order 1 000 to 4 999 Goods Only Goods with Services 1 PAR Purchase Order Services Only Construction Direct Invoice or Purchase Order 5 000 to 24 999 Goods Only Goods with Services 1 PAR RFQ Purchase Order with or without contract Services Only Construction 25 000 to 49 999 Goods Only Goods with Services 3 RFQ RFP RFSO Purchase Order with or without contract Services Only Construction 1 RFQ RFP RFSA 50 000 to 499 999 Goods Only 3 RFQ RFP RFSO Purchase Order Goods with Services or Services Only RFQ RFP RFSA Purchase Order with Contract 2 50 000 to 4 999 999 Construction 3 RFQ RFP RFSA Purchase Order with Contract Open Bid Public Solicitation 500 000 over Goods Only Goods with Services Services Only Merx RFQ RFP RFSO Purchase Order with Contract 5 000 000 over Construction RFQ RFP RFSA Notes 1 Petty cash purchases under 500 must comply with Corporate Policy 2 3 4 Cash Funds 2 Purchases of Goods with Services up to 499 999 can be purchased by Purchase Order only provided that the Service component of the total amount can be broken out separately and does not exceed 49 999 in value Refer to Appendix C clause 12 Contracting for further details Table B Types of Bid Solicitations Type of Solicitation Request Description Delivery of Request Receipt of Offer Evaluation Criteria Decision Matrix Price and Availability Request PAR Informal request sent to suppliers for information concerning prices and availability Phone fax or email Phone fax or email Price Availability Price Request for Quotation RFQ For simple quick well defined purchases Email Paper electronic copy Price Availability Billing Warranty Lowest cost responsive bid as defined in bid document Request for Proposal RFP For use when the selection of a supplier cannot be made solely on the basis of the lowest price Email Paper copy mandatory electronic copy optional Price Availability Warranty Technical Commercial Financial Expertise Experience Most cost effective solution based upon evaluation criteria identified in solicitation document Request for Supply Arrangements RFSA For procurement of services construction via a Statement of Work SOW by securing pricing for a defined period of time through a Supply Arrangement SA No commitment to minimal spend amounts volumes or exclusivity Email Paper copy mandatory electronic copy optional Price Availability Warranty Technical Commercial Financial Expertise Experience Supply Arrangements awarded based upon evaluation criteria identified in solicitation document Individual Statements of Work awarded based on criteria identified in Supply Arrangement Request for Standing Offer RFSO For procurement of goods only via individual Purchase Orders by securing pricing for a defined period of time through a Letter of Standing Offer LSO No commitment to minimal spend amounts volumes or exclusivity Email Paper copy mandatory electronic copy optional Price Availability Warranty Technical Commercial Financial Expertise Experience Standing Offers awarded based upon evaluation criteria identified in solicitation document APPENDIX C Procurement Process 1 GUIDELINES Procurement of goods and services shall comply with the following process 1 1 To improve efficiency of the procurement process standard legal documents developed by the Law department and SMS shall be used within the procurement process whenever possible All non standard bid solicitation documents and other forms of agreements shall be validated by the Law department Appropriate Corporate departments SMS Law department Risk Management Finance and Administration are consulted as applicable 1 2 Employees of the Corporation who wish to purchase goods and or services that include any technology interface Broadcast Production Technology Transmission computer equipment or computer applications or telecommunications equipment or telecommunications interfaces etc shall consult with the relevant Technology department s Media Operations Technology Media Technology Services Information Technology at the beginning of the procurement process 1 3 Any purchase of goods and or services that may have an impact on industrial relations and or working conditions will require consultation with the People Culture department at the beginning of the procurement process 1 4 Any purchase of goods and or services that may have an impact on Supplier Customer partnerships will require consultation with the Sales Revenue department at the beginning of the procurement process For these specific situations Sales Revenue must be notified prior to announcing the results of any formal solicitation 2 EXCEPTIONS Exceptions stated in articles 2 1 and 3 2 of Appendix C of the policy shall be documented and the documentation must be kept on file by the requester and be available for audit A copy of this documentation must be sent to SMS with all procurement documents contract PO etc 2 1 All expenditures including all expenses related to an option or a possibility of extending the contract term are obtained through bid solicitation as described in Appendix B except in the following cases a Contracts with the only supplier able to meet the bid requirements including contracts to ensure compatibility with existing products to recognize exclusive rights such as television licenses copyright and patent rights or to maintain specialized products that must be maintained by the manufacturer or its representative b Contracts with the only supplier able to ensure the continuation of guarantees or warrantees c Contracts concluded where an urgent situation occurs due to events unforeseen and or unforeseeable by the requesting business unit d Goods or services regarding matters of a confidential competitive or privileged nature where disclosure of those matters could reasonably be expected to compromise confidentiality cause economic disruption or otherwise be contrary to the public interest or the interests of the Corporation e For the purchase of goods under exceptionally advantageous circumstances such as bankruptcy or receivership but not for routine purchases f Contracts for procuring services which can be provided only by the following authorized professionals physicians dentists nurses pharmacists veterinarians lawyers and notaries g For the procurement of a first good prototype new technology for the purpose of evaluating performance characteristics and compatibility for potential use by the Corporation h When CBC Radio Canada National Agreements exist for the supply of goods and or services provided that the National Agreement was properly executed in accordance with this Procurement Policy i When external Agreements created by Buying Groups that CBC Radio Canada is a member participant of exist for the supply of goods and or services 2 2 All exception requests must be approved prior to the initiation of any action towards the supplier A copy of the exception request shall be routed to SMS for filing follow up and control purposes 2 3 Requests for exceptions do not alleviate the requirements and obligations of the DFA DSA policies 3 OPEN BID PUBLIC SOLICITATION 3 1 Process The process of open bid solicitation shall comply with the following rules The open bid solicitation shall be posted on an electronic tendering system that is equally accessible to all Canadian suppliers namely the MERX system www merx com The notice of open bid solicitation shall contain at least the following information a A brief description of the procurement contemplated b The place where a person may obtain information and procurement documents c The conditions for obtaining the procurement documents d The place where the offers are to be sent e The date and time limit for submitting offers The open bid solicitation process shall not discriminate a Between the goods or services of a particular Province or region including those goods and services included in construction contracts and those of any other Province or region b Between the suppliers of such goods or services of a particular Province or region and those of any other Province or region 3 2 EXCEPTIONS TO OPEN PUBLIC BID The Corporation shall use open bid solicitation for purchases of goods and services over 500 000 and construction projects over 5 million except for the exceptions listed in 2 1 and for the following cases where bid solicitation on invitation is still required a Procurement intended for resale to the public b Contracts for procuring cultural or artistic goods or services including goods and services relating to the creation production distribution or broadcasting of programming in Canada including co productions sports and news c Contracts for procuring services which under applicable laws or regulations in the province of tender can be provided only by the following authorized professionals engineers architects land surveyors and accountants In these cases competitive offers will be obtained only from the certified professionals of the said province d Contracts for procuring financial services for managing the entity s assets including endowment funds and liabilities and accessory consulting and information services e Contracts for procuring goods and services to be used outside Canada or for construction work outside Canada f For the procurement of a prototype or a first good or service to be developed in the course of and for a particular contract for research experiment study or original development but not for any subsequent purchases g For the procurement of polls surveys audience measurements and analysis advertising and public relations services h For pre qualified goods services or suppliers only if the prequalification process was announced through an open bid solicitation method 4 INITIATING A PROCUREMENT REQUIREMENT Any procurement initiative shall be approved by the appropriate manager with proper financial delegations and signing authority prior to engaging the procurement process 4 1 Purchase Requisition When requesting a Purchase Order the procurement request is to be submitted to SMS in the form of a Purchase Requisition PR through SAP Only in exceptional circumstances will a requirement for a procurement request be accepted in a format other than a PR 4 2 Reference Material for Bid Solicitation preparation SMS maintains on the Corporate iO Intranet site guidelines to define clearly the bid solicitation requirements 5 CONFIDENTIALITY Any offers provided by suppliers or service providers are to be treated as confidential Only essential information is to be divulged to persons other than decision making personnel in the bid review team 6 COMMUNICATIONS WITH SUPPLIERS Any clarification provided to one supplier must be provided to all other proponents anonymously In case of delays or suspensions of any procurement activity all suppliers should be notified 7 BID OPENING The bids received in accordance with a bid solicitation i e by due date time and with specific markings are to be opened in the presence of at least two 2 persons witnessing that the container envelopes boxes parcels etc has not been tampered with and that the bid opening process is fair and just Unless otherwise specified there shall not be any publication of bids Where practical the Bid opening should be a two step process All cost and pricing data should be removed or completely separated from the rest of the Proposal Only after the Technical Goods Services proposal has been opened evaluated and scored should the cost and pricing data be opened for those proposals that met or exceed the pre determined technical requirements If a proposal does not meet the minimum technical requirements the cost and pricing data should be returned to the Proponent unopened Specific factors as applicable such as prices discounts performance bond security guarantee deposit etc should be identified for each of the offers opened and listed on an offer chart summary for comparison purposes and for the acceptance rejection of offers submitted The bid opening committee should initial the offers received and the sections where the important factors are quoted and sign the completed offers chart summary report The offers opening the offers chart summary and the offers evaluation shall be documented and filed 8 EVALUATION OF OFFERS All bid solicitation documents including pre qualification documents shall clearly identify the criteria that will be used for the evaluation of the offers the relative importance of those criteria and a brief outline of the methods that will be used to evaluate those criteria This evaluation grid shall be defined internally prior to receiving the suppliers offers but shall not form part of the bid solicitation documents Evaluation criteria shall include all technical and operating performance requirements SMS will work side by side with its internal stakeholders to derive the good or service s Total Cost of Ownership TCO and other key supplier selection factors The contract is to be awarded to the supplier with the best combined score resulting from the lowest TCO and greatest ability to respond to the evaluation criteria requirements as indicated in the solicitation documents The SMS as applicable and the requesting department should perform an in depth evaluation of the submitted accepted offers All submission documents received from Proponents where applicable should be evaluated as follows All cost and pricing data should be removed or completely separated from the rest of the Proposal Only after the Technical Goods Services proposal has been evaluated and scored and the consensus has been reached by the evaluation team should the cost and pricing data be opened for those proposals that met or exceed the pre determined technical requirements If a proposal does not meet the minimum technical requirements the cost and pricing data should be returned to the Proponent unopened 9 CLARIFICATION WITH SUPPLIERS When one or more offers show wide variations in price from other competitive offers and these variations appear to be due to misunderstanding or error these offers should be reviewed with the proponents concerned However care must be taken not to give any information that could provide the proponent with an unfair advantage or disadvantage over the other proponents 10 SUPPLIER S OFFER A purchase order or a contract referring to a supplier s offer constitutes the acceptance of the supplier s offer by CBC Radio Canada Reference to an offer on a CBC Radio Canada purchase order becomes part of our purchase contract Particular care should be taken to ensure that all terms and conditions of the offer meet CBC Radio Canada requirements All differences between the supplier s offer and the purchase order or the related contract must be detailed with the appropriate references 11 PROCUREMENT CHECKLIST In order to ensure that the procurement process is applied according to this policy the requester shall complete the form Procurement checklist as follows Requirement for use For all procurements resulting from formal solicitations RFP etc and or when Contracts are required When exceptions to bid solicitation are requested The requester shall attach the form to the contract going for internal signatures or the Purchase requisition in SAP Note Individual Call ups against a valid Contract Letter of Standing Offer LSO National Agreement or Supply Arrangement SA do not require a Procurement Checklist 12 CONTRACTING The type of Service agreement to be used GSA or customized form shall be determined on a case by case basis in consultation with SMS or the Law Department Irrespective of the contract Agreement thresholds as set out in this policy Business Units and or employees should in consultation with SMS and or the law department carefully review their procurement requirement and determine if a contract will better protect the interests of the Corporation Contracts are strongly recommended without limitation for the following When Supplier s personnel will be performing work in CBC Radio Canada facilities Customized or made to order goods or services Intellectual property ownership The requester shall be responsible to involve the appropriate signatories of the resulting contract as per DSA to obtain proper approval as required throughout the process A copy of the executed contract should be entered into a central contract repository database 13 UNSUCCESSFUL BIDDERS Subject to restrictions pertaining to open bid solicitation unsuccessful bidders who have submitted written offers must be notified in writing or via email in a timely manner upon completion of the procurement process preferably once an agreement has been executed with the successful supplier 14 BID DISPUTE RESOLUTION The bid dispute resolution process is intended to ensure that any dispute is handled in an ethical fair reasonable and timely fashion Where a vendor wishes to dispute the outcome of a bid subsequent to a debriefing with the Procurement department the process outlined below is to be followed 1 The aggrieved party is to file its bid protest with the Senior Director Supply Management within 15 business days of the debriefing meeting The aggrieved party s filing should include The name and address of the vendor Identification of the contract or bid solicitation being protested Detailed and factual statement of the grounds for protest Supporting documentation Desired relief action or ruling 2 The Senior Director Supply Management will respond to the aggrieved party within 10 business days of receiving the bid protest notice 3 If a resolution cannot be achieved the aggrieved party must contact the Chief Financial Officer and copy the Senior Director Supply Management Services within 10 business

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  • Policy 2.3.7: Credit and Collection
    Regulations Public Service Announcements 1 4 Public Service Announcements Free Time Political Broadcasts Official Languages Reports and Plans Corporate Policies Legal Services 2 4 1 Legal Services 2 4 2 Legal Proceedings Corporate Secreteriat 2 9 1 Records and Information Management 2 9 2 Personal Information and Privacy Protection 2 9 3 Delegation of Signing Authority 2 9 4 Disclosure of Wrongdoings Whistleblower Policy 2 9 5 Access to Information Privacy Protection Privacy Standards 2 9 6 Email Management 2 9 7 Information Classification Policy Communications 2 1 1 Communications Information Technology 2 5 1 Use of Technology Assets Human Resources 2 2 1 Staffing 2 2 2 Employment Equity 2 2 3 Conflict of Interest and Ethics 2 2 4 Compensation 2 2 10 Discipline 2 2 11 Appeal Procedures 2 2 13 Relocation 2 2 14 Official Languages 2 2 15 Anti Discrimination and Harassment 2 2 16 Occupational Health Safety and Environment 2 2 17 Political Activity 2 2 19 Industrial Relations 2 2 20 Non Discrimination and the Duty to Accommodate 2 2 21 Code of Conduct 2 2 22 Prevention of Work Place Violence Finance and Administration 2 3 2 Assets 2 3 3 Capital Leases 2 3 4 Cash Funds 2 3 5 Cheque Control 2 3 6 Procurement 2 3 7 Credit and Collections 2 3 8 Delegation of Financial Authorities 2 3 11 Fraud and Theft 2 3 14 Improvements to Leased Property 2 3 15 Full Program Costing Labour and Facilities Cost Rates 2 3 17 Management of Foreign Currency Risk 2 3 18 Payment of Sales Commissions 2 3 20 Reciprocal Trade Contra 2 3 21 Revenue Recording and Reporting 2 3 22 Shared Use of Transmitter Sites and Facilities 2 3 24 TV Program Inventories Recording and Valuation 2 3 28 Independent Contracts 2 3 29 Management of Investments 2 3 30 Fleet Management 2 3 31 Property and Casualty Insurance 2 3 32 Risk Management Real Estate 2 11 1 Parking 2 11 2 Construction and Tenant Alteration 2 11 3 Lease of Space Where CBC Radio Canada is the Tenant 2 11 4 Lease of Space Where CBC Radio Canada is the Landlord Policy on Business Continuity Program Policy on Employee Related Expenses and Reimbursements Policy on Accounting and Financial Reporting Policy on the CBC Radio Canada Pension Plan Funding Policy on Leave Policy on Learning Development and Performance Corporate By Laws Terms of use CBC Digital Services Transparency and Accountability Access to Information Documents released in answer to ATI requests of general interest Agendas Audits Board of Directors Meetings Expenses External Legal Fees Miscellaneous Policies Retreats Requests How to submit an ATI request Transparency and Accountability Bulletin Proactive Disclosure Business travel and hospitality expenses Board of Directors Meeting Court Judgements External information sources Privacy Reports Infosource Annual Public Meeting 2015 Edition 2014 Edition Speeches Video Archives 2013 Edition Speakers Questions and Answers Additional Resources Video Archives 2012 Edition Speakers Question and answers Additional resources Video Archives

    Original URL path: http://www.cbc.radio-canada.ca/en/reporting-to-canadians/acts-and-policies/management/finance/2-3-7/ (2016-02-06)
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  • Policy 2.3.8: Delegation of Financial Authorities
    Spotlight Impact and reporting Prevention Environmental Lead Team Environmental Performance Report 2014 2015 President s Message Environmental Scorecard In the Green Spotlight Impact and Reporting Environmental Lead Team Corporate Plan Summary Financial Reports Quarterly Reports Annual Report Archives Quarterly Report Archives Supplementary Data on Budget 2012 Implementation Pension Plan Submissions CRTC Submissions LPIF Annual Report Auditor General s Reports Equity Reports Official Languages Reports and Plans Value far Beyond the Broadcast Measuring our Performance Official Languages Employment Equity Technology Standards SYNC online technology magazine SYNC Issue 1 2012 Note from Paul Jané Note from Dany Harrison Cloud Services Emerging Technology IT s Role as an Enabler Local Coverage The Digital Advantage The Not So Black Art of Search Engine Optimisation Next Generation Converged Network NGCN Analogue Television Shutdown The End of an Era for CBC Radio Canada SYNC Issue 2 2012 Radio Broadcast Data System Print Optimisation Program Business Intelligence Adaptive Bitrate Video Streaming File based Workflow Remote Production Terminal Editorial Dany Harrison Radio Centralisation SYNC Editorial SYNC Issue 3 2013 Mobile Digital Television ATSC M H Field testing Measurements Technical Considerations for Digital Television Reception From Email to Collaboration Unified Communications Telecom Expense Reporting Management Systems Radio Canada Est du Québec Security in Today s Digital Information Landscape Editorial Fred Mattocks SYNC Editorial Paul Jané SYNC Editorial Paul Jané Thought Leadership The Perfect Storm of Change SYNC Issue 4 2013 Editorial Fred Mattocks Editorial Paul Jané Capability Through Connection Cloud Compliance Dejero at CBC Radio Canada Elections Technology File based Workflow Phase II The Second Screen in Power Politics Perceptive Pixel Board at CBC Radio Canada Scoop Contributors SYNC Issue 5 2013 Audio fil CDI Automated Production Control File based Workflow in HD Newsgathering Digital Digest The Private Cloud Turning Points HD Videoconferencing at CBC Radio Canada Editorial Fred Mattocks Editorial Paul Jané Contributors SYNC Issue 6 2014 Editorial Fred Mattocks Sync Editorial A Centralised Public Alerting Solution for CBC Radio Canada s Radio Networks Digital Digest ElectR File based Workflow Phase III Google Earth as a Broadcast Engineering Tool Self Serve IT The Mobile Workplace Media Asset Management Topping off our Digital World Contributors LinkedIn Facebook Twitter Print Email Policy 2 3 8 Delegation of Financial Authorities Effective April 1 1998 Responsibility Vice President and Chief Financial Officer STATEMENT OF POLICY The Delegation of Financial Authorities DFA identifies the individuals who can exercise the authority to spend within an approved budget in addition when the signature of documents that commit the Corporation undertakings agreements work orders binding letters of intent purchase orders contracts and Corporate documents hereinafter Contracts is required it remains subject to the Delegation of Signing Authority Corporate Policy 2 9 3 The Delegation of Signing Authority DSA prescribes the positions authorized to sign any contract on behalf of the Corporation The principles applicable to DSA are set out in the Corporate Policy 2 9 3 entitled Delegation of Signing Authority Before signing a Contract the individual holding the signing authority has to ensure that DFA approval has been received and that the DFA principles are and will be respected The functional financial authority identifies the authority to approve disbursements and payments as provided within this DFA Policy This authority ensures appropriate control over the Corporation s financial commitments and disbursements and the accounting entries in the books of account of the Corporation Purpose The DFA is based on the principles of Accountability Responsibility Honesty Trust and Integrity Its purpose is to ensure that adequate controls are in place for the proper authorization of all expenses and to safeguard the assets of the Corporation against loss through fraud theft and or improper use and to produce reliable financial records for internal use and external reporting Individuals vested with a financial authority An individual vested with a financial authority may issue Standing Delegation to one alternate Standing Delegation refers to a delegation to another employee which provides full authority to act on behalf of the delegator who has been delegated initial authority in his her absence in order to ensure that financial authorities are exercised in a timely manner An individual who has been granted a Standing Delegation will have the same authority as the regular delegate unless specifically denied in the appointment process Delegation The financial authority is delegated from the President to senior key positions following direct lines of authority within the Corporation The functional financial authority may be delegated by the President or the Vice President and CFO to Senior Finance and Administration officers at the Corporate Network and Regional levels who can re delegate in direct lines to other Finance and Administration officers in order to meet internal control and operational requirements Although delegation can only be made to direct reports by exception and for operational requirements Network and Regional Directors of Finance and Administration as well as the Senior Director Shared Services may receive a financial and or functional financial authority from the Vice President and CFO and proceed to additional delegation of same The same exception is applicable for Foreign Offices for any local officer outside Finance and Administration In those exceptions the Network and Regional Directors of Finance and Administration the Senior Director Shared Services and local officers of Foreign Offices are directly accountable to the Vice President and CFO for the performance of their obligations under this Policy All financial authority delegations and functional financial authority delegations must be done in the form attached as Appendix E except for the functional financial authority of cheque signing electronic funds transfers as detailed in Appendix B Authority can only be delegated to employees of the Corporation An individual who has been vested with a DFA may spend any amount for any type of expense up to his her approved budgets and pertaining to the functions for which he she is responsible and subject to any restrictions identified in this Policy President s Authority The President is responsible for establishing the relevant DFA Policy and to approve the Appendices to this Policy The President is empowered to delegate financial or functional financial authorities as required for the effective operation of business except where an expense is governed by a by law or a specific resolution of the Board of Directors or affects his her own level of authorization In addition a resolution of the Board of Directors may always supersede this Policy Vice President and CFO s Authority The President hereby delegates to the Vice President and CFO full functional financial authority except the functional financial authority relating to cheque signing and electronic funds transfers for which the latter is already vested with pursuant to the Banking by law 14 Responsibilities It is the responsibility of each individual vested with a DFA to ensure that the spending is correct and in accordance with the CBC s Corporate by laws Policies Procedures and Guidelines resolutions of the Board of Directors as well as legal requirements A person may not approve an expense for which he she may gain personal benefit e g one s own travel neither can such expense be approved by someone to whom this person has delegated his her authority DFA must follow the Procedures and Guidelines set out in the attached Appendices to this Policy Appendix A Guidelines for Delegation of Financial Authorities Appendix B Guidelines for functional financial authority Appendix C Monitoring and Reporting Checks and Controls Appendix D Roles and Responsibilities Appendix E Template for Delegation of financial and functional financial authorities HISTORY This policy was updated September 2008 This policy was updated January 2005 This policy was updated June 2004 This was originally Corporate Finance and Administration Policy 103 10 Simplified Delegation of Authority REFERENCES All Corporate Policies and specifically the Delegation of Signing Authority DSA Policy 2 9 3 PERSON RESPONSIBLE FOR INTERPRETATION AND APPLICATION All questions pertaining to the interpretation or application of this Policy should be referred to the Director Policy and Internal Control The responsibility for interpretation of this policy ultimately resides with the Senior Director Comptrollership and Operations DEPARTMENT RESPONSIBLE TO UPDATE THIS WEBPAGE Corporate Secretariat APPENDIX A GUIDELINES FOR DELEGATION OF FINANCIAL AUTHORITIES I GENERAL Cost center program WBS element and or project managers or employees DFA is usually granted to individuals who are employees whether permanent temporary or contractual if that employee is a cost center program WBS element and or project manager with responsibility for an approved budget However DFA may also be granted to employees who may not have responsibility for a cost center program WBS element and or project in order to support operational requirements and to reduce the administrative workloads for senior VPs Directors Managers This can include a DFA for the authorization of petty cash transactions only and or the approval of leave and time cards only which includes all types of leave as well as overtime and penalty payments The provisions of this Policy do not eliminate the obligation of the individuals holding a DFA to inform in a timely manner supervisors peers or subordinates who have a vested interest in the spending Subject to the approved budgets which indicate the type of activities for which managers have authority usually detailed by expense account individuals who have been granted a DFA under a General Delegation will automatically have the authority to approve the following types of expenses if applicable Approval of expenses pertaining to approved Capital Projects Approval of operating expenses Salary overtime and related costs in accordance with Human Resources Policy Programming Other operating expenses travel training etc Purchase orders and contracts relating to capital projects and operating expenses must have also received DFA approval before being signed by DSA authorized individuals Contracts of a value in excess of 1 000 000 00 must have received approval by the Vice President under the DFA authority to spend and any individual expense in excess of 1 000 000 00 not related to an approved contract must have supplementary approval by the appropriate Vice President Utilities Services Electronic invoices By exception while certain individuals holding a DFA may have the authority to approve expenses for utilities services and electronic invoices e g hydro telephone bills shipping and handling etc such authority will be vested to the Manager Disbursements National Payment Center NPC or delegates and or Senior Finance and Administration Officers Regional Comptrollers or their delegates in order to facilitate efficient and timely processing and to take advantage of payment discounts It is the responsibility of the individual manager to review such costs charged against their cost centers and to inform Finance and Administration if such costs are not valid When such authority is sub delegated the Manager Disbursements NPC may establish dollar limits to ensure that amounts exceeding such limits would require the approval of the manager with DFA In exceptional and or emergency situations Finance Administration officers with a DFA may authorize an expense against any budget in any location when Corporation Policies or accepted accounting principles so indicate when authorized by evidence of a duly signed Contract or upon confirmation that goods and services have been received at CBC The cost center program WBS element and or project managers to which the expense has been charged must be advised II ADDITIONAL DELEGATIONS Any position with DFA may re delegate financial authority to subordinates based on operational requirements However such re delegations will be subject to any restrictions specified in the Policy and in Appendix E Delegators are directly responsible for the approval action of delegates Responsibility may be delegated but it cannot be abdicated III CONTRACT EMPLOYEES When DFA is given to contract employees the following clause should be included in the contract between the employee and the Corporation The contractee understands that as part of his her responsibilities under this contract he she will be required to execute delegated financial authority The contractee agrees to carry out that authority in accordance with the Corporation s Policy on delegated financial authority and to respect any limitations or restrictions contained in any delegation granted to him her IV METHOD OF APPROVAL Approval of expenses pursuant to DFA is acceptable in the following formats Personal signature of the individual holding a DFA followed by his her title By electronic means e mail etc when authentication of e mail can be guaranteed and if security and control measures deemed appropriate by the Vice President and CFO or delegate have been established Subject to established Internal Controls and the CBC s by laws and resolutions of the Board of Directors cheques including all payroll cheques and treasury documents may be signed by means of a digitally stored facsimile or signature plate V WRITE OFFS RETIREMENTS Capital Assets This is the authority to write off capital assets of the Corporation which have been traded in stolen lost or are of no further use due to obsolescence wear and tear damage or any other cause as soon as their unusable status is recognized When delegation is limited by dollar value the value refers to net book value The officer having custody of an asset and who is responsible for its care and maintenance must initiate approve the write off retirement procedure Accounts Receivable a Employees This is the authority to write off un collectible accounts receivable from employees This includes receivables arising from salary travel and other advances Employees include permanent contract temporary and casual employees The Vice President and CFO or his her delegate upon recommendation by the appropriate Vice Presidential component has the authority to write off of all employee s account receivables and must be in accordance with the guidelines and procedures established by Finance and Administration and or Human Resources b Trade and Miscellaneous This is the authority to write off un collectible accounts from the sale of airtime and other revenue and recovery transactions The Vice President and CFO or his her delegate upon recommendation by the appropriate Vice Presidential component has the authority to write off of all accounts from the sale of airtime and other revenue and recovery transactions and must be in accordance with the guidelines procedures established by Finance and Administration c Program costs Media Vice Presidents or his her delegate have the authority to write off program costs APPENDIX B GUIDELINES FOR FUNCTIONAL FINANCIAL AUTHORITY The functional financial authority ensures appropriate control over the Corporation s commitments and disbursements The functional financial authority never replaces the signing authority DSA Policy 2 9 3 or the financial authority It is required in addition to DFA and or DSA unless provided otherwise The functional financial authority can only be exercised by Finance and Administration officers All delegations of functional financial authority are to be done through the form attached herewith as Appendix E except for the functional financial authority of cheque signing electronic funds transfers as detailed below Corporate Finance and Administration will be responsible for maintaining the functional financial authority which will list the financial officers staff based on the information on Appendix E For the functional financial authority of cheque signing and electronic funds transfers a separate list will be maintained and managed by the Director Cash Management When there is a requirement for functional approval by a Finance and Administration officer there is no requirement for Finance and Administration officers at the Corporate Head Office and Network levels to re approve documents already approved by the local designated officer who has been delegated functional financial authority Functional Financial Authority of the Vice President and CFO and delegates Under the DFA the Vice President and or CFO his her delegates will have functional financial authority for the following A Authorization of payments pursuant to approved Contracts and purchase orders B Journal entries and electronic interfaces C Payroll Deductions Payments required by Legislation D Cheque Signing and electronic funds transfer E Obsolete paragraph removed F Write offs Capital Assets including disposal Accounts Receivable Employees Accounts Receivable Trade and Miscellaneous Program costs A Authorization of payments pursuant to approved Contracts and purchase orders Before effecting any payment or disbursement pursuant to a Contract or purchase order the Finance and Administration officer will ensure that payments or disbursements are in accordance with the terms and conditions of the approved Contracts and or purchase orders B JOURNAL ENTRIES AND ELECTRONIC INTERFACES This is the authority to certify the correctness of journal entries and to ensure that there is sufficient supporting documentation and or explanations for the entries This includes the authority to approve corrections In the re delegation lower limits may be established for corrections This also includes electronic interfaces and finance certificates C PAYROLL DEDUCTIONS PAYMENTS REQUIRED BY LEGISLATION This is the authority to initiate and approve payments to the appropriate organizations with respect to the various legislative contractual payroll deductions e g income tax pensions employment insurance union dues etc D CHEQUE SIGNING AND ELECTRONIC FUNDS TRANSFERS Reference Banking by law 14 This is the authority to affix facsimiles of the signatures of the President and of the Principal Financial officer VP and CFO and or his her delegates in accordance with Banking by law 14 of the Corporation It also includes the authority to approve electronic funds transfers Appendix E will not be used to manage the functional financial authority delegation of cheque signing and electronic funds transfers Such delegation will be managed through a separate process approved by the VP and CFO The delegation of functional financial authority will indicate the functional delegation for cheque signing in the designated locations and in particular the requirements for The signatures on payments issued at such designated locations All Payroll and NPC Payments Notifications of Deposits Stop Payment Orders and Releases Subject to established Internal Controls and the CBC s by laws and resolutions of the Board of Directors cheques including all payroll cheques and treasury documents may be signed by means of a digitally stored facsimile or signature plate The Director Cash Management has been delegated authority by the VP and CFO to manage and control the functional financial

    Original URL path: http://www.cbc.radio-canada.ca/en/reporting-to-canadians/acts-and-policies/management/finance/2-3-8/ (2016-02-06)
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  • Policy 2.3.11: Fraud and Theft
    Resources 2 2 1 Staffing 2 2 2 Employment Equity 2 2 3 Conflict of Interest and Ethics 2 2 4 Compensation 2 2 10 Discipline 2 2 11 Appeal Procedures 2 2 13 Relocation 2 2 14 Official Languages 2 2 15 Anti Discrimination and Harassment 2 2 16 Occupational Health Safety and Environment 2 2 17 Political Activity 2 2 19 Industrial Relations 2 2 20 Non Discrimination and the Duty to Accommodate 2 2 21 Code of Conduct 2 2 22 Prevention of Work Place Violence Finance and Administration 2 3 2 Assets 2 3 3 Capital Leases 2 3 4 Cash Funds 2 3 5 Cheque Control 2 3 6 Procurement 2 3 7 Credit and Collections 2 3 8 Delegation of Financial Authorities 2 3 11 Fraud and Theft 2 3 14 Improvements to Leased Property 2 3 15 Full Program Costing Labour and Facilities Cost Rates 2 3 17 Management of Foreign Currency Risk 2 3 18 Payment of Sales Commissions 2 3 20 Reciprocal Trade Contra 2 3 21 Revenue Recording and Reporting 2 3 22 Shared Use of Transmitter Sites and Facilities 2 3 24 TV Program Inventories Recording and Valuation 2 3 28 Independent Contracts 2 3 29 Management of Investments 2 3 30 Fleet Management 2 3 31 Property and Casualty Insurance 2 3 32 Risk Management Real Estate 2 11 1 Parking 2 11 2 Construction and Tenant Alteration 2 11 3 Lease of Space Where CBC Radio Canada is the Tenant 2 11 4 Lease of Space Where CBC Radio Canada is the Landlord Policy on Business Continuity Program Policy on Employee Related Expenses and Reimbursements Policy on Accounting and Financial Reporting Policy on the CBC Radio Canada Pension Plan Funding Policy on Leave Policy on Learning Development and Performance Corporate By Laws Terms of use CBC Digital Services Transparency and Accountability Access to Information Documents released in answer to ATI requests of general interest Agendas Audits Board of Directors Meetings Expenses External Legal Fees Miscellaneous Policies Retreats Requests How to submit an ATI request Transparency and Accountability Bulletin Proactive Disclosure Business travel and hospitality expenses Board of Directors Meeting Court Judgements External information sources Privacy Reports Infosource Annual Public Meeting 2015 Edition 2014 Edition Speeches Video Archives 2013 Edition Speakers Questions and Answers Additional Resources Video Archives 2012 Edition Speakers Question and answers Additional resources Video Archives 2011 Edition 2010 Edition 2009 Edition Reports and Plans Environmental Performance Report Environmental Performance Report 2011 2012 President s Message Stewardship Responsibility Environmental Scorecard Impact and Reporting Prevention Training and Engagement Awards and Distinctions Environmental Performance Report 2012 2013 President s Message Environmental Scorecard Green Spotlight Impact and Reporting Prevention Environmental Lead Team Environmental Performance Report 2013 2014 President s Message Environmental Scorecard In the Green Spotlight Impact and reporting Prevention Environmental Lead Team Environmental Performance Report 2014 2015 President s Message Environmental Scorecard In the Green Spotlight Impact and Reporting Environmental Lead Team Corporate Plan Summary Financial Reports Quarterly Reports Annual Report Archives Quarterly Report Archives Supplementary Data on Budget 2012 Implementation Pension Plan Submissions CRTC Submissions LPIF Annual Report Auditor General s Reports Equity Reports Official Languages Reports and Plans Value far Beyond the Broadcast Measuring our Performance Official Languages Employment Equity Technology Standards SYNC online technology magazine SYNC Issue 1 2012 Note from Paul Jané Note from Dany Harrison Cloud Services Emerging Technology IT s Role as an Enabler Local Coverage The Digital Advantage The Not So Black Art of Search Engine Optimisation Next Generation Converged Network NGCN Analogue Television Shutdown The End of an Era for CBC Radio Canada SYNC Issue 2 2012 Radio Broadcast Data System Print Optimisation Program Business Intelligence Adaptive Bitrate Video Streaming File based Workflow Remote Production Terminal Editorial Dany Harrison Radio Centralisation SYNC Editorial SYNC Issue 3 2013 Mobile Digital Television ATSC M H Field testing Measurements Technical Considerations for Digital Television Reception From Email to Collaboration Unified Communications Telecom Expense Reporting Management Systems Radio Canada Est du Québec Security in Today s Digital Information Landscape Editorial Fred Mattocks SYNC Editorial Paul Jané SYNC Editorial Paul Jané Thought Leadership The Perfect Storm of Change SYNC Issue 4 2013 Editorial Fred Mattocks Editorial Paul Jané Capability Through Connection Cloud Compliance Dejero at CBC Radio Canada Elections Technology File based Workflow Phase II The Second Screen in Power Politics Perceptive Pixel Board at CBC Radio Canada Scoop Contributors SYNC Issue 5 2013 Audio fil CDI Automated Production Control File based Workflow in HD Newsgathering Digital Digest The Private Cloud Turning Points HD Videoconferencing at CBC Radio Canada Editorial Fred Mattocks Editorial Paul Jané Contributors SYNC Issue 6 2014 Editorial Fred Mattocks Sync Editorial A Centralised Public Alerting Solution for CBC Radio Canada s Radio Networks Digital Digest ElectR File based Workflow Phase III Google Earth as a Broadcast Engineering Tool Self Serve IT The Mobile Workplace Media Asset Management Topping off our Digital World Contributors LinkedIn Facebook Twitter Print Email Policy 2 3 11 Fraud and Theft Effective April 1 1999 Responsibility Vice President and Chief Financial Officer STATEMENT OF POLICY The term fraud and theft usually refers to acts committed with the intent to deceive and or conceal the misappropriation of assets or for other purposes including personal gain It could involve The misappropriation of assets The intentional misrepresentations of expense claims and or purchases of goods and or services The misrepresentation of financial information It is the responsibility of all employees and managers To ensure the safety and security of CBC Radio Canada property through the establishment and maintenance of adequate internal controls appropriate to their functions and areas of responsibility To immediately report to their supervisor and Senior Financial Officer and assist in the investigation of all losses of CBC Radio Canada property Investigations of suspected acts of fraud or theft are to be conducted in strict confidence under the guiding principle of presumed innocence At the discretion of senior management those found to be directly responsible for fraud or

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  • Policy 2.3.14: Improvements to Leased Properties
    and Fair Representation 1 3 4 Advertiser Identification 1 3 5 Endorsement 1 3 6 Program Integrity 1 3 7 Language of Broadcast 1 3 8 Advertising Directed to Children Under 12 Years of Age 1 3 9 Advocacy Advertising 1 3 10 Political Advertising 1 3 11 Unacceptable Advertising 1 3 12 Contests and Games of Chance 1 3 13 Alcoholic Beverage Advertising 1 3 14 Access to Advertiser Property 1 3 15 Advertising Limits 1 3 16 Provincial Regulations Public Service Announcements 1 4 Public Service Announcements Free Time Political Broadcasts Official Languages Reports and Plans Corporate Policies Legal Services 2 4 1 Legal Services 2 4 2 Legal Proceedings Corporate Secreteriat 2 9 1 Records and Information Management 2 9 2 Personal Information and Privacy Protection 2 9 3 Delegation of Signing Authority 2 9 4 Disclosure of Wrongdoings Whistleblower Policy 2 9 5 Access to Information Privacy Protection Privacy Standards 2 9 6 Email Management 2 9 7 Information Classification Policy Communications 2 1 1 Communications Information Technology 2 5 1 Use of Technology Assets Human Resources 2 2 1 Staffing 2 2 2 Employment Equity 2 2 3 Conflict of Interest and Ethics 2 2 4 Compensation 2 2 10 Discipline 2 2 11 Appeal Procedures 2 2 13 Relocation 2 2 14 Official Languages 2 2 15 Anti Discrimination and Harassment 2 2 16 Occupational Health Safety and Environment 2 2 17 Political Activity 2 2 19 Industrial Relations 2 2 20 Non Discrimination and the Duty to Accommodate 2 2 21 Code of Conduct 2 2 22 Prevention of Work Place Violence Finance and Administration 2 3 2 Assets 2 3 3 Capital Leases 2 3 4 Cash Funds 2 3 5 Cheque Control 2 3 6 Procurement 2 3 7 Credit and Collections 2 3 8 Delegation of Financial Authorities 2 3 11 Fraud and Theft 2 3 14 Improvements to Leased Property 2 3 15 Full Program Costing Labour and Facilities Cost Rates 2 3 17 Management of Foreign Currency Risk 2 3 18 Payment of Sales Commissions 2 3 20 Reciprocal Trade Contra 2 3 21 Revenue Recording and Reporting 2 3 22 Shared Use of Transmitter Sites and Facilities 2 3 24 TV Program Inventories Recording and Valuation 2 3 28 Independent Contracts 2 3 29 Management of Investments 2 3 30 Fleet Management 2 3 31 Property and Casualty Insurance 2 3 32 Risk Management Real Estate 2 11 1 Parking 2 11 2 Construction and Tenant Alteration 2 11 3 Lease of Space Where CBC Radio Canada is the Tenant 2 11 4 Lease of Space Where CBC Radio Canada is the Landlord Policy on Business Continuity Program Policy on Employee Related Expenses and Reimbursements Policy on Accounting and Financial Reporting Policy on the CBC Radio Canada Pension Plan Funding Policy on Leave Policy on Learning Development and Performance Corporate By Laws Terms of use CBC Digital Services Transparency and Accountability Access to Information Documents released in

    Original URL path: http://www.cbc.radio-canada.ca/en/reporting-to-canadians/acts-and-policies/management/finance/2-3-14/ (2016-02-06)
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