Authorizations (Alberta Council)

From SJA

Contents 1 Policy 2 Purpose 3 Scope 4 Responsibility 5 Definitions 6 References and Related Statements of Policy and Procedure 7 Procedures 7.1 Department Approvals 7.2 Purchase Requisitions 7.3 Inventory Order Requisitions

Policy

• All employees shall obtain appropriate authorizations for any expenditure of company funds.
• All employees shall obtain appropriate authorizations for inventory removal for use other than resale.

Purpose

The purpose of this Statement of Policy and Procedure is to establish internal controls over the authorization of all expenditures.

Scope

• This policy applies to all individuals making purchases on behalf of the company.
• This policy applies to all individuals transferring inventory for purposes other than resale.

Responsibility

• All operating departments are responsible for ensuring that expenditures made on behalf of the company represent good value and represent benefit to the company.
• The Finance Department is responsible for ensuring that proper authorization is received for all purchases and inventory transfers.

Definitions

• CA - Calgary
• ED - Edmonton
• FM - Fort McMurray
• GP - Grande Prairie
• LB - Lethbridge
• MH - Medicine Hat
• NR - North Region
• PR - Provincial
• RD - Red Deer
• SR - South Region

References and Related Statements of Policy and Procedure

• Finished Goods Inventory

Procedures

Department Approvals

Prior to purchases being made, all requisitions must obtain approval by the correct department. Budgets have been created by each department and have been allotted specific amounts.

• 01 Administration
  • Executive Assistant/Manager, Board Services (PR)
  • North Regional Director (ED, GP, FM, RD, NR)
  • South Regional Director (CA, LE, MH, SR)
  • Vice President
  • Chief Executive Officer
• 02 Sales
  • North Regional Director (ED, GP, FM ,RD, PR, NR)
  • South Regional Director (CA, LE, MH, PR, SR)
  • Vice President
  • Chief Executive Officer
• 03 Marketing
  • Manager, Marketing (All Locations)
  • Vice President
  • Chief Executive Officer
• 04 Community Services
  • Manager, Community Services (All Locations)
  • Vice President
  • Chief Executive Officer
• 05 Training
  • Manager, Training (All Locations)
  • Vice President
  • Chief Executive Officer
• 06 Inventory
  • Manager, Finance (All Locations)
  • Vice President
  • Chief Executive Officer
• 07 Fundraising
  • Regional Director
  • Vice President
  • Chief Executive Officer
• 08 Information Technology (IT)
  • Manager, IT (All Locations)
  • Vice President
  • Chief Executive Officer
• 09 Facilities
  • North Regional Director (ED, GP, FM, RD)
  • South Regional Director (CA, LE, MH)
  • Vice President
  • Chief Executive Officer
• 10 Finance
  • Manager, Finance (All Locations)
  • Vice President
  • Chief Executive Officer
• 11 Human Resources
  • Vice President
  • Chief Executive Officer
• 12 Executive Team
  • Vice President
  • Chief Executive Officer

Purchase Requisitions

Purchase requisitions must obtain the appropriate department approval (listed above) and within their approval limit. Goods or Services less than $2,000:

• All purchase requisitions with a value less than $2,000 must be approved by one of the following:
  • Manager
  • Director
  • Vice President
  • Chief Executive Officer

Goods or Services less than $5,000:

• All purchase requisitions with a value less than $5,000 must be approved by one of the following:
  • Director
  • Vice President
  • Chief Executive Officer

Goods or Services less than $10,000:

• All purchase requisitions with a value less than $10,000 must be approved by one of the following:
  • Vice President
  • Chief Executive Officer

Goods or Services greater than $10,000:

• All purchase requisitions with a value greater than $10,000 must be approved by one of the following:
  • Chief Executive Officer

Inventory Order Requisitions

All inventory transferred for use other than resale must obtain the appropriate department approval (listed above) in which the inventory is being transferred to within their approval limit. Goods or Services less than $2,000:

• All inventory order requisitions with a value less than $2,000 must be approved by one of the following:
  • Manager
  • Director
  • Vice President
  • Chief Executive Officer

Goods or Services less than $5,000:

• All inventory order requisitions with a value less than $5,000 must be approved by one of the following:
  • Director
  • Vice President
  • Chief Executive Officer

Goods or Services less than $10,000:

• All inventory order requisitions with a value less than $10,000 must be approved by one of the following:
  • Vice President
  • Chief Executive Officer

Goods or Services greater than $10,000:

• All inventory order requisitions with a value greater than $10,000 must be approved by one of the following:
  • Chief Executive Officer