政府考试， 了解FAA section 32,33,34的麻烦请进。

[爱美丽]

下周二有个考试，是一个Accounting Operations Officer and Administrative Assistant的职位， 需要考到到关于Knowledge of the Financial Administration Act (Sections 32, 33 and 34)，在网上只搜索到条文，但看不懂。有没了解这个的朋友请帮忙在哪可以找到学习的资料？谢谢。

 

[爱美丽]

有人知道的吗？

 

[SweetBunny]

有人知道的吗？

For Section 32, I suggest that you read the Treasury Board Directive on Expenditure Initiation and Commitment Control (link: http://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=17061)

Section 3.4 of this Directive reads that " Pursuant to section 32 of the Financial Administration Act, a sufficient unencumbered balance has to be available in an appropriation, or item in Estimates which are before the House of Commons, before any contract or other arrangement is entered into by the organization."

Simply put, an officer with delegated Section 32 financial signing authority shall commit that there is sufficient balance in his/her budget before he/she signs any contract or other arrangement. E.g., before he/she signs a contract to hire a professional consultant, or to hire an employee, he/she must first of all make sure that there is enough free balance left in the budget.

For Section 33 and Section 34, you can read Treasury Board Directive on Account Verification (link: http://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=15790)

Simply put, an officer with delegated Section 34 financial signing authority shall confirm and certify the following:
- The work has been performed, the goods supplied, or the service rendered;
- The payee is entitled to or eligible for the payment;
- Contract or agreement terms and conditions have been met including price, quantity and quality.

For example, once the office receives an invoice from a supplier, the delegated Section 34 manager shall certify the above item by signing on the invoice.

After the delegated Section 34 manager has signed the invoice, usually his/her administration assistant will send the signed invoice to Financial Operations office for payment. At this point of time, the Finance Operations staff who has Section 33 authority will perform Section 33, which is due diligence responsibilities of finance e.g. to check validity of the transaction including checking if the manager who has signed Section 34 is indeed the delegated manager with Section 34 authority, checking if the financial coding is accurate, etc. Once this is done, the invoice will be processed for payment.

You can check out the Treasury Board Directive on Delegation of Financial Authorities for Disbursements (Link: http://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=17060) to gain a better understanding of how Section 32, 33 and 34 works.

Simply remember that:
- Section 32 is for a budget manager to check and make sure he/she has sufficient fund in his/her cost center before he/she can enter into an obligation. It is the "Commitment" authority.
- Section 34 is for a budget manager to confirm and certify an invoice. It is the "Certification" authority.
- Section 33 is for Finance to verify an account. It is the "Verification" authority.
As you can see, the sequence is Section 32 => Section 34 => Section 33.

Usually the Admin Assistant will assist the budget manager throughout the process, e.g.:
- Once the budget manager approves Section 32, the Admin Assistant will enter the commitment in the financial system e.g. SAP. Remember that the accountability is with the budget manager, i.e. the Admin Assistant has no Section 32 authority - he/she is simply helping to enter the commitment in the system upon the budget manager's approval.
- The Admin Assistant, after the receipt of the invoice, usually will put the Section 34 stamp on the invoice, and fill in information such as the financial coding, and prepare the file e.g. the invoice with Section 34 stamp, the time sheet if the invoice is for professional services, or the contract if the invoice is for purchase of goods etc. for the budget manager to review. Only the delegated Section 34 budget manager can certify Section 34 on the invoice.
- Section 33 is strictly done by Finance usually the Financial Operations/Account Operations office. If Finance determines to request supporting documentation from the budget manager in order to complete Section 33 review and verification, usually the Admin Assistant needs to help the budget manager to retrieve and provide such documents.
Hope this helps. Good luck.

 

[爱美丽]

你好SweetBunny,
谢谢你这么详细的回复，一下子就感觉思路清晰多了。我现在准备仔细地把那些链接都读一下，对于明天的考试帮助一定很大。非常感谢你的帮忙。