Administrative Procedures

Administrative Procedure 516

Goods and Services Expenditure Management

Background

The approval and acceptance of all purchases of goods and services by the Lloydminster Public School Division shall be carried out in accordance with Purchase of Goods and Services Administrative Procedure 515.

Periodically, additions, deletions, and other variances arise during the completion of a purchase of goods and services that had been approved in accordance with the noted procedure.  In order to allow for the timely completion of approved purchases of goods and services it is desirable to provide authority to approve project variances on behalf of the Lloydminster Public School Division.

Procedures

The purpose of these procedures is to ensure that the Lloydminster Public School Division follows best practices when approving expenditures that are additional to any Lloydminster Public School Division approved costs for the supply of goods and services authorized in accordance with Purchase of Goods and Services Administrative Procedure 515.

1. Variance Approval
   1. Superintendents shall be authorized to approve unbudgeted, required goods and services cost variances to a maximum of twenty thousand dollars ($20,000) for purchases of goods and services on approved projects.
   2. Superintendents shall inform the Director of Education of any authorizations they have made under Procedure 1.1 above.
   3. The Director of Education shall be authorized to approve unbudgeted, required goods and services cost variances to a maximum of fifty thousand dollars ($50,000) for purchases of goods and services on approved projects.
   4. Where an approved purchase of goods and services includes a budgeted contingency expenditure allowance, typically for building renovation projects, the Facilities Manager shall be authorized to approve expenditure of the approved contingency funds for the project. The Facilities Manager shall maintain a record of the expenditure of the budgeted contingency funds.
2. In accordance with Board of Education policy, the Director of Education is authorized to approve un-budgeted, required goods and services cost variances to a maximum of fifty thousand dollars ($50,000)
3. Unbudgeted goods and services cost variances exceeding fifty thousand dollars ($50,000) require Board of Education approval.
4. Consideration for unbudgeted cost variances shall only be given to the purchase of goods and services that were included in the original scope of the project.  The
   executive staff and Board of Education Committees do not have authority to expand the scope of the purchase of goods and services.

Reference
Section 85, 344, 354, 355, 368 Education Act, 1995
Section 38 The School Division Administration Regulations
New West Partnership Trade Agreement
Canada Free Trade Agreement

Revised
August 2015
February 2019
August 2023