FSD 4 - Accountable Advances

Introduction

It is the employer's policy that an accountable advance will be available to an employee for any expenses that may be authorized under the Foreign Service Directives.

Directive 4

4.01 The deputy head may authorize an accountable advance to an employee in anticipation of any admissible expense of an accountable nature authorized under the directives and such an advance shall not be unreasonably withheld.

4.02 An employee who receives an accountable advance shall account for and repay in full any unexpended balance within ten days or within other specific time limits as defined in these directives, after the purpose for which the advance was made has been fulfilled.

4.03 When an employee fails to account for an advance or to repay in full any unexpended balance within the time limits specified in Section 4.02, no further advances are to be paid to that employee until the outstanding advance has been accounted for.

Instructions

1. The deputy head shall be responsible for ensuring that the amount of an advance is directly related to the amount of the anticipated admissible expense.

2. An accountable advance made to an employee who fails to account for it or to repay in full any unexpended balance within the specified period shall be subject to recovery from any moneys due from the Crown, pursuant to the relevant provisions of the Financial Administration Act. When such outstanding advance has not been accounted for within three months from the date after the purpose for which the advance was made has been fulfilled, the deputy head may authorize automatic recovery from any moneys due from the Crown.

3. The regulation previously described in this directive as well as all other regulations that apply to accountable advances are defined in the Accountable Advance Regulations which, pursuant to section 38 of the Financial Administration Act provide detailed regulations respecting the issuing of, accounting for, repayment and recovery of accountable advances.

Guideline

Where pre-audit of a claim indicates reimbursement to an employee will be necessary and it is anticipated that the final settlement may be delayed, an employee may be issued an advance, or further advance, pending settlement of the claim. The advance or further advance shall be limited to the total amount outstanding as indicated by the pre-audit.