Payment Instruments Policy

Archived Financial Policies

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Please Note: This policy/document is currently under review and is being updated to reflect new procedures and terminology associated with the implementation of myEMS (SAP)

Table of Contents

Context

  1. Policy Objective
  2. Policy Statement
  3. Application
  4. Monitoring and Compliance
  5. Definitions
  6. References

Context

Payment Instruments

Types

There are five different payment instruments being utilized by the Department at present. They are:

a) Receiver General Cheques;
b) Interdepartmental Settlements (ISs);
c) Departmental Bank Account Cheques;
d) Petty Cash;
e) Unemployment Insurance Benefit Warrants.

Subsection 35(1) of the Financial Administration Act gives the Minister of Public Works Government Services Canada (PWGSC), in his role as the RG for Canada, the power to direct and control all payments made by federal government departments and agencies.

It states:

"Every payment pursuant to an appropriation shall be made under the direction and control of the Receiver General by instrument, in such form and authenticated in such manner as the Treasury Board (TB) directs."

The Department is responsible for determining which of the above payment instruments should be used in a given situation, as well as the preparation, authorization and submission of Requisitions for Payment and Central Accounting Journal Vouchers (CAJVs) to the relevant PWGSC office for processing.

The following section highlights the characteristics of these five (5) types of payment instruments.

Cheques

Cheques are the most commonly used payment instrument. They are used for payments by the Department to employees, clients, contractors and outside suppliers and can be issued in either Canadian or foreign currencies. PWGSC is responsible for the issue and control of all cheques. They maintain a network of Regional Services Offices across the country, each having the capacity and authority to issue cheques for the RG.

The Payment Requisitioning Regulations set out the responsibilities of the Department with respect to the requisitioning of cheques. Basically, the Department is responsible for ensuring that each payment requisition has been properly certified and that all the requirements of the regulations have been met. The Services Offices are responsible for verifying the authority of Requisitions for Payment; controlling unused cheques; preparing, signing and issuing cheques; recording cheques issued; and entering cheque issue information into the Central Accounting System of the Government of Canada maintained by PWGSC.

Unless otherwise directed by TB, a cheque cannot be released before the date on which payment is due or, if released for dispatch by mail, will reach the payee on or about the day on which payment is due. There are also specific regulations governing the return of cheques to the Department. These are discussed later in this chapter.

Interdepartmental Settlement (IS)

ISs are used to settle accounts between and within federal government departments and agencies. An IS is raised by the debtor department by preparing a Requisition for Interdepartmental Settlement (FIN 3016) and forwarding the data to a District Services Office in electronic format. The policies and procedures respecting this settlement instrument are very similar to those governing the preparation of a Requisition for Payment in order to raise a cheque.

The Payment Requisitioning Regulations and the account verification procedures contained in the Treasury Board Manual, Financial Management Component - Payment Requisitioning Regulations Chapter 9-1 prescribe the requirements for requisitioning of payments and interdepartmental settlements and charging of departmental appropriations.

The method of requisitioning an IS is similar to that for a cheque. However, the "Requisition for Interdepartmental Settlement" form (FIN 3016) is used instead of a Requisition for Payment. Whenever an IS is requisitioned, the name of the payee will always be a federal government department or agency and all IS requisitions are coded as Source 0060 and batched separately from requisitions for payment issue. The Creditor Reference Number (CRN) and any other account coding specified by the creditor must also be coded on the Requisition for IS by the debtor department in order for the credit to automatically be generated and transferred electronically to the correct creditor and to the correct account of the creditor.

The same number of copies of the requisitions are forwarded to PWGSC as for cheque issue, together with the supporting documentation, where required, for processing. An Accounts Payments - ISN Register and an Interdepartmental Settlement Receipts Listing will subsequently be distributed to the debtor and creditor departments respectively as official notice that the requisition has been processed.

Petty Cash

Petty cash accounts are established to make small payments when other payment instruments prove impractical, either due to the size or the urgency of the payment. Petty cash advances are another form of standing advance. The maximum amount permitted for these accounts, as well as payment limits, are described in the "Petty Cash" chapter of this Manual. The accounts and their size are established from an annual cash flow forecasts showing the projected activity of the account for the next twelve month period. Replenishment of the accounts is accomplished by the periodic requisitioning (at least once monthly, or more often if necessary) of a cheque for the total of all payments made from the advance.

Unemployment Insurance Benefit Warrants

There are some exceptional types of payments made to persons outside of government, for which payment instruments other than cheques are used. For example, warrants are drawn by the Department on the RG account for payments of unemployment insurance benefits from the Consolidated Revenue Fund. These warrants may be signed only by authorized departmental officers. When cashed, the warrants are cleared through designated banks which, together with the appropriate office, are provided with specimen signatures of all persons authorized to sign the warrants. The RG then undertakes to reimburse the encashing bank.

Cheques Returned to the Department

It is an accepted principle that cheques, other than those for payments to employees, must be mailed directly to the payees. This ensures that cheques do not pass to departmental officers. In the event that cheques issued by a Services Office are found by the Post Office to be undeliverable, they are returned to the Services Office which mailed them, a control which is lost if cheques are mailed by a department using its own stationery.

Recognizing that there are some instances where it is essential for cheques to be passed to departments for onward transmission to payees, TB requires each Deputy Head to designate for each departmental program those particular classes of payment for which authorized officers may request that cheques be sent to other officers of the department. Officers to be designated by the Deputy Head for this purpose should normally be at the director level at departmental headquarters and the senior financial officer level in regional offices.

Experience has shown that failure to exercise adequate control over cheques after they have been drawn and forwarded to a department can lead to significant losses where fraudulent practices are undertaken. The handling of cheques before dispatch to payees is thus identified as a function in which firm controls must be exercised, and where the maximum division of duties is a paramount importance. Cheques must never be placed in the hands of persons who have requisitioned the payments, or have participated in any of the earlier stages of the procurement, receiving, certification and account verification process. For this reason, the distribution of cheques for all classes of payments must only be performed by persons taking functional direction for this purpose from the senior officer responsible for departmental systems of financial administration.

The most significant class of payment for which the forwarding of cheques to departments may be authorized is that covering payments to employees for salaries, wages, allowances, expenses and advances on such payments.

For this purpose, payments to employees cover payments to all persons employed under the Public Service Employment Act and members of the Canadian Armed Forces and the RCMP. In conformity with the principle prescribed in the preceding paragraph, the distribution of cheques to employees must not be performed by officers engaged in any part of the staffing, classification, salary and wage assessment functions, or in the preparation and signing of staff pay certificates. The classes of payments which may be designated for return to a department are listed in the policy section.

Cancelled or Undeliverable Cheques

If on occasion, a cheque must be cancelled due to various reasons after it has been printed, the RG has issued a directive (RGD 1980-6) on the procedures to be followed for the cancellation of a cheque.

Undeliverable cheques returned to the cheque issuing office of PWGSC are held for a period of not more than six months from the date of issue. If no claims are received for the undeliverable cheque after six months, it is cancelled with a stamp by the cheque issuing office. A list of these cheques is forwarded to the Department at which time, the Department and PWGSC follow cancelled cheque procedures.

Cheques Lost, Destroyed or Stolen 

RG Cheques

Part III of the Cheque Issue Regulations describes the regulations respecting the replacement of Receiver General cheques. Services Offices handle most of the administrative details involving replacement cheque issue. Basically, what happens when a payee reports a cheque undelivered, lost, destroyed or stolen, is that the Services Office will require that the payee complete an affidavit or statutory declaration, the form of which will depend on the circumstances under which the payee makes the claim for a replacement cheque. PWGSC has pre-printed forms for these purposes. Information such as the pertinent cheque number and date are provided by the issuing Services Office on request.

Although the payee is responsible for the completion of the required forms and having them witnessed and notarized, the Department usually provides assistance and advice in this regard. Usually there is an officer in each of our offices who is a "Commissioner of Oaths". This officer is authorized to notarize such forms, in the presence of payee and a witness, at no cost to the payee. By completing these forms, the payee swears, under oath, that the cheque in question was not delivered, was lost, destroyed or stolen, as the case may be, and agrees to return the original cheque to the issuing Services Office if it should come into his/her possession at a later date.

Upon receipt of the relevant form, properly completed, the Services Office will, after the appropriate investigation, arrange to issue a duplicate cheque, bearing the same cheque number and date, to the payee ). This cheque must bear the word "duplicate" on its face. Its issue does not represent an additional charge to a departmental appropriation and budget, the charge having been made when the original cheque was issued.

There can be additional documentation and/or information required, such as a bond of indemnity, before the Services Office will issue a duplicate cheque. The amount of information required will vary according to the circumstances.

In all cases regarding replacement cheque issue, the Services Office will, upon request, provide the necessary information, assistance and/or documentation required for a payee to obtain a duplicate cheque.

Replacement of Cheques

Part II of the Cheque Issue Regulations, comprising Sections 6 to 12 inclusive, contains the regulations prescribed by TB governing replacement of undelivered cheques, replacement of lost, destroyed or stolen cheques for payees, for banks or financial institutions, or for holders for value.
These regulations apply to cheques drawn by or on behalf of the RG.

1. Policy Objective

To describe policies for Receiver General (RG) cheques for:

(The chapters on Interdepartmental Settlements (IS), Petty Cash and Journal Vouchers (JVs) should be read in conjunction with this chapter).

2. Policy Statement

2.1 Payment Instruments - General

  1. Cheques must never be placed in the hands of persons who have requisitioned the payments, or have participated in any of the earlier stages of the procurement, receiving, certification and account verification process.
  2. Payments to suppliers, contractors and the Department employees shall be made by cheque wherever possible.

2.2 Cheques Returned to the Department

2.2.1 Cheques
2.2.1.1 General
  1. For contribution programs, when there is an operational requirement to promote the benefits of the program, cheques may be returned to the department for personal presentation to an organization, provided that this policy is limited to one during the term of the agreement.

    The officer authorized to request that cheques be returned to the Department must be at the departmental Local Offices Manager level and, on each occasion, the prior personal approval of the Regional Executive Head must be obtained. Should the Executive Head be the departmental officer making the personal presentation of the contribution cheque, the prior approval of the Associate Deputy Minister/Vice-Chairperson is required.

    As the Public Affairs Branch is responsible for any publicity regarding the event, the section should be informed by operational personnel of the presentation of the cheque.
  2. Cheques for grants and contributions, at the request of a Member of Parliament, may be returned to the Department for personal presentation by the Member of Parliament. On these occasions, the approval of the Minister or his/her designate is required.
  3. For cheques returned to the Department, the Director, Accounting Operations at National Headquarters, or the Director/Manager, Financial Services in Regional Offices, must certify the Requisition for Payment under Section 33 of the Financial Administration Act.
    Advance Blanket Approval is not permissible under this policy.
2.2.1.2 Classes of Payments which may be returned to the Department

The following are the classes of payments to which the Deputy Minister/Chairperson should confine his/her selection when authorizing senior financial officers to request the forwarding of cheques to the Department:

a) Payments to Employees:

b) Payments involving legal transactions:

c) Payments involving special banking transactions:

d) Payments transmitted by diplomatic courier.

e) Payments requiring classified security handling.

f) Payments to other governments and Crown corporations:

g) Payments requiring formal presentation:

h) Cash required for immediate services:

i) Recurring payments requiring administration:

j) Loan payments to individuals to be exchanged for promissory notes.

2.2.1.3 Classes of Payments which may not be returned to the Department:

a) Payments for supplies and services, including consultants' fees and personal service contracts or other similar arrangements, but excluding those requiring a contract release;

b) Payments to be presented personally by a departmental employee or picked up by the payee (other than administered recurring payments listed above);

c) Payments representing refunds of revenues and receipts;

d) Payments to be transmitted under cover of a letter or other document.

2.2.1.4 Interdepartmental Settlements (ISs)

For the purposes of this section, the above regulations governing the return of cheques to the requisitioning department also apply to the return of an IS to the Department. For example, Canada Post usually requires that the IS be presented at the time a postage meter is being charged.

2.2.2 Salary Cheques
  1. All persons responsible for cheque distribution under these procedures will take functional direction from the Assistant Deputy Minister, Financial and Administrative Services.
  2. The distribution of cheques to employees must not be performed by officers engaged in any part of staffing, classification, salary and wage assessment functions or in the preparation and signature of Personnel - Pay Input Forms.
  3. Personnel responsible for cheque distribution must maintain a cheque register in a bound covered book.
  4. Registered mail service or special delivery mail service must be used whenever ten or more cheques are distributed to the same location at one time.
  5. Cheques are to be retained in a secure location at all times. The minimum recommended equipment is a four-drawer filing cabinet with locking bar and hasp, and a Sargent and Greenleaf padlock.
  6. Each employee is responsible for his/her own arrangements with the Cheque Distribution Unit or Personnel Services for salary cheques or loose cheques when temporary mailing arrangements are needed, and with Personnel Services when there are any queries regarding cheque amounts, deductions, refunds, and lost, destroyed or stolen cheques, deposits, etc.
  7. Salary cheques will be distributed by the Cheque Custodian to designated employees in divisions/sections/units on the prescribed pay day upon receipt of approval for release of cheques from the Personnel Division.
  8. Loose cheques will be distributed by the Cheque Custodian directly to the payee upon receipt of approval from the Personnel Division.
  9. Cheques shall not be defaced or marked "Cancelled" by the Department if cheques are undeliverable.
  10. Cheques to be cancelled shall be marked "Cancelled" by the Department.
  11. When the designated normal day for release falls on a day during which local banks are not open to the public, pay cheques normally released on that day may be distributed and cashed on the first business day immediately preceding such a non-business day and the distribution of pay cheques normally released prior to this non-business day may be advanced in an equivalent manner.
  12. For employees whose day of rest falls on their official pay day, their pay day is the working day immediately preceding the day of rest.
  13. Employees, who will be absent from their normal working place on a official pay day due to annual or sick leave, travel status, training or assignment outside of the Department premises and as a result will be prevented from picking up their regular salary cheque, may request that their pay cheque be released on the working day preceding the first such day of absence, in one of the following ways:
    • released personally to the employee;
    • released to an individual specified by the employee;
    • mailed to an address specified by the employee.
    This service is available to employees subject to cheque availability and operational considerations related to their verification and distribution.
  14. When pay cheques are released to employees in advance, employees must sign an undertaking not to present the cheque for payment before the prescribed pay day. The undertaking is incorporated on the "Authorization for Salary Cheque Release" (FIN 2446).
  15. When the absence is due to annual leave for a period of two or more weeks, the vacation pay advance procedures of the Personnel Management Manual apply.
  16. For employees who wish to have their cheques deposited in a Canadian Financial Institution on a regular basis, the policies on Direct Deposit as administered by Personnel Services are to be followed.
  17. When adequate notice to mail a salary cheque is provided by the employee, arrangements will be made to have the cheque mailed in time to arrive on the official pay day, under normal postal conditions.
  18. An Authorization for Salary Cheque Release (FIN 2446) will be required for all requests for special distribution arrangements and shall normally be signed jointly by the employee and the immediate supervisor having signing authority under Section 34 of the Financial Administration Act for "Extra Duty Report" pursuant to the delegation instruments of the Department.
  19. Employees may utilize the Direct Deposit of Salary Cheques by completing form DSS-MIS 2582 (5-87).

2.3 Cancelled or Undeliverable Cheques

  1. Cancelled cheque procedures are to be promptly applied when the Department officials withdraw an original or replacement cheque because the payee is not entitled to receive the payment or if, for other reasons, the cheque is withdrawn.
  2. In any instance where an original cheque is to be replaced because of a change in payee or amount, cancelled cheque procedures are to be promptly applied.
  3. A cheque must not be cancelled or a replacement issued because of financial coding changes; a change in expenditure coding should be effected by JV.
  4. A cheque that is undeliverable because the payee cannot be located or because it has been returned by the Post Office must not be defaced in any manner.
  5. An undeliverable cheque or a cheque to be cancelled shall not be retained in the Department offices for a period in excess of thirty (30) calendar days, unless the circumstances are very extenuating and well documented.
  6. All undeliverable cheques with such supporting documentation as is required should normally be returned to the issuing PWGSC office within the time specified in Policy Statement 5.
  7. When it has been established that a particular current year cheque must be cancelled, excluding undeliverable cheques, the word "cancelled" must be stamped or written across the face of that cheque and the amount credited back to the proper departmental account.
  8. All cancelled cheques with such supporting documentation as is required are normally to be returned to the issuing PWGSC office within the time specified in Policy Statement 5.
  9. Any cheque that was issued in a previous fiscal year and charged to an annual budgetary appropriation, and is to be cancelled in the current year, must be considered as a Refund of Previous Years' Expenditures when the prior year's departmental accounts are closed.
  10. When the amount shown in a cheque has been charged to a statutory appropriation, if that cheque is cancelled, the amount is to be credited back to the statutory appropriation, unless otherwise specified.
  11. Any cheque amount charged to an open account is to be credited back to the open account if the cheque is cancelled, unless otherwise specified.
  12. Any cheque charged to a revenue account is to be credited back to the revenue account if the cheque is cancelled, unless otherwise specified.
  13. Under no circumstances shall departmental personnel deposit cheques in a chartered bank or the Bank of Canada.
  14. Any special requirements of concern to the year-end processing of undeliverable or cancelled cheques, as specified in the appropriate annual RG Directive, are to be expeditiously applied and concluded.
  15. The completion of required forms and/or other documentation preparation and corresponding initial processing actions concerning salary cheques cancellation or undeliverable salary cheques, should normally be undertaken by Personnel officials.

2.4 Cheques Lost, Destroyed or Stolen

  1. Any instance or situation that involves lost, destroyed Receiver General cheques, must be immediately brought to the attention of the Responsibility Centre Manager concerned.
  2. Local officials are to immediately seek out such advice from Regional and/or National Headquarters authorities as is considered necessary in the unique circumstances encountered.
  3. In each case involving stolen cheques, or when any fraudulent practice has resulted in the destruction or loss of RG cheques, local law enforcement officials are to be promptly advised.
  4. Such details, preliminary or other reports and substantiating material or forms required by departmental officials, local or other law enforcement agencies, TB or the RG, the Auditor General, other agencies/authorities, are to be expeditiously provided.
  5. An initial report and other relevant material is to be provided within the seven (7) calendar days following discovery of the situation.
  6. The approved replacement of cheques lost, destroyed or stolen, to comply with the Department policies and procedures, must be promptly accomplished.
  7. The appropriate senior official within Accounting Operations Division at National Headquarters will determine the particular fiscal year content and submission deadline for each specialized report required for TB, Public Officers Guarantee Account or Public Accounts purposes.
  8. Such specialized written instructions and report samples concerning the above Policy Statement will be provided promptly by Accounting Operations Division officials upon request of a Regional Headquarters (RHQ) or National Headquarters (NHQ) Responsibility Centre Manager or other senior official, or as otherwise required throughout each fiscal year.
  9. The Assistant Deputy Minister, Financial and Administrative Services, NHQ, is to be promptly provided with periodic written reports and any supporting material or other details concerning any stolen Petty Cash funds, cheques or any fraudulent practice that involves the loss or destruction of Petty Cash funds or RG cheques.
  10. The first report concerning the above Policy Statement is to be provided within the fourteen (14) calendar days following discovery of the situation, and subsequent reports until situation is resolved are to be provided monthly or more frequently when required.
  11. A copy of any report(s) prepared by local or other law enforcement officials must be promptly obtained and attached to the material submitted to the Assistant Deputy Minister, Financial and Administrative Services.
  12. All material that is assembled concerning stolen funds or fraudulent circumstances is confidential.
  13. Any funds recovery actions that may be required must be promptly initiated and concluded.
  14. Such legal advice and opinions as may be required initially and subsequently concerning stolen Petty Cash funds, cheques, or any fraudulent practice that involves the loss or destruction of Petty Cash funds or cheques, are to be promptly obtained from the Legal Services Division of the Department.

2.5 Replacement of Cheques

  1. The approved replacement of cheques to comply with the Department policies and procedures must be expeditiously undertaken and concluded.
  2. The appropriate Regional or National Headquarters Personnel Office officials will normally undertake cheque replacement actions concerning salaries or other remuneration administered by those officials.
  3. When necessary, staff within Responsibility Centre Financial Services will distribute replacement cheques on behalf of Regional or National Headquarters Personnel Office officials.
  4. Such Undertaking and Indemnity, Affidavit and Undertaking, or other statements or forms of undertaking as required must be completed upon request to permit issue of a replacement cheque.
  5. The use of a Bond of Indemnity should be limited to situations where a cheque for $2000 or more was lost, destroyed or stolen while in the hands of the Holder for Value.
  6. Cheques which are to be replaced, must be promptly cancelled.
  7. When a document must be witnessed, any official seal, signature, or other particulars of direct concern to this action are to be provided by a Notary Public, Commissioner for Oaths, or other person with equivalent authority to take or attest to an oath or affidavit.
  8. Undertaking and Indemnity, Affidavit and Undertaking forms, or other statements or forms required for cheque replacement purposes, are to be returned to the originating office for review.
  9. The originating office mentioned in Policy Statement 8 for salaries or other Personnel administered remuneration must be a departmental office.
  10. For expenditures other than salaries or other Personnel administered remuneration, the originating office mentioned in Policy Statement 8 may normally be a departmental office or, when otherwise required, the appropriate PWGSC office.
  11. When a cheque replacement document has not been witnessed as required, or is otherwise improperly completed, that document is invalid.
  12. All records concerning replacement cheques must be current.
  13. Replacement cheques are to be promptly distributed with such covering correspondence and receipt acknowledgment forms or other documentation as is required.
  14. Such reports, other details or documentation as may be necessary to comply with cash and cheques lost, destroyed or stolen are to be expeditiously provided.
  15. When required, at least one photocopy of the face and reverse of a negotiated cheque is to be promptly obtained and held in the Department files.
  16. When a replacement cheque has been requested and it is determined the original cheque has been negotiated, the payee or holder for value is to be provided with a copy of the face and reverse of the negotiated cheque.
  17. To expedite replacement cheque issue, a minimum quantity of each type of Undertaking and Indemnity, Affidavit and Undertaking or other form or statement required for cheque replacement purposes (salaries only) should be continuously stocked by each office undertaking replacement action.

3. Application

This policy will apply to Human Resources and Skills Development Canada (hereinafter referred to as HRSDC, the “Department” or “Departmental”).

4. Monitoring and Compliance

The CFO will monitor the implementation of this policy in the department. Any significant deviations resulting from non-compliance with this policy will be investigated and corrective steps recommended. Major cases of non-compliance, and corrective steps taken, will be reported to the Office of the Comptroller General of Canada.

This policy must be applied in conjunction with the Treasury Board Policy on the Duty to Accommodate Persons with Disabilities in the Federal Public Service.

5. Definitions

Interdepartmental Settlement (IS) - is the settlement of obligations between and within federal government departments and agencies.

Payment Instrument - is the means employed by or through the RG to settle the obligations of the Department upon receipt of a duly authorized payment requisition.

Receiver General Cheque (Cheque) - is a payment instrument drawn in either Canadian or foreign currency by or on behalf of the RG for the purpose of settling the accounts payable of the Government of Canada.

Unemployment Insurance Benefit Warrants - are payment instruments payable on demand, drawn on the RG account by an authorized the Department officer for the purpose of paying Unemployment Insurance benefits from the Consolidated Revenue Fund (CRF), whereupon the RG undertakes to reimburse the encashing bank.

Day of Rest - refer to the relevant collective agreement.

Immediate Supervisor - is the employee's supervisor, having signing authority under Section 34 of the Financial Administration Act for "Extra Duty Report" pursuant to the delegation instruments of the Department.

Loose Cheques - are the form of payment for such items as refund of travel and relocation expenses, refund of salary deductions, superannuation, death benefit payments, contribution payments and other similar forms of cheques which are authorized to be returned to the Department. Normally, no computer print-out is provided with this class of cheque.

Official Pay Day - is every second Wednesday commencing January 15, 1992. When the official pay day falls on a day during which banks are not open to the public, the business day immediately preceding such non-business day is deemed to be the official pay day.

Salary Cheques - instruments used for payment to an employee of regular bi-weekly pay, overtime pay, retroactive salary revision, etc. Normally, a computer print-out of the cheque details is provided with this class of cheque.

Cancellation or Cheque Cancellation - the cancellation of a cheque.

Original/Regular Cheque - the first cheque that has been issued to achieve payment of expenses concerned.

Replacement Cheque - any alternate cheque (including a duplicate) that has been issued to achieve payment of expenses concerned following the processing of a statutory declaration, affidavit or other similar form.

Undeliverable Cheque - a cheque that cannot be delivered because of an unknown address or other difficulties.

Local Official(s) - means the Department staff such as a Responsibility Centre (RC) Manager or other responsible official, that are situated in the office or other area nearby where the lost, destroyed, stolen funds or cheque situation has occurred.

Report or Special Report - is any preliminary or other report required by departmental officials, law enforcement agencies, TB, the RG, the Auditor General, or other agencies/authorities.

Statutory Declaration or Statement - is any statutory declaration form or other statement that is to be provided by the employee when requested by Department of Justice and/or the Department officials.

Approved Guaranty Company - a guaranty company approved by the Superintendent of Insurance appointed under the Department of Insurance Act.

Bond of Indemnity - a form provided by an approved guaranty company or the appropriate PWGSC form that, in either case, when completed and approved, guarantees reimbursement to the Department should it be determined that the recipients received funds for which they were not entitled.

Documentation Requirements and Confirmation of Cheque Status Requirements - the two (2) sets of requirements that must be met "before" a replacement cheque may be issued.

Duplicate Cheque - a cheque provided to replace a previously issued Receiver General cheque and, when issued, duplicates the essential payee, amount, date, cheque number and other details shown on the original cheque.

Holder for Value - a person (private individual or business establishment other than a bank) who has cashed a cheque for a payee.

Payee - the person, organization or business establishment to whom the cheque is made payable.

Undertaking and Indemnity, Affidavit and Undertaking or Other Form or Statement - any statutory declaration, affidavit or other form or statement to be provided.

Witnessed - the provision, when required, of an official seal, signature or other particulars by a Notary Public, Commissioner for Oaths, or other person with equivalent authority to take or attest to an oath or affidavit.

6. References