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Budgeting & Evaluation

Roles and Responsibilities

The Budgeting and Evaluation Division is comprised of four business units:

  • Division Management
  • Financial Analysis
  • Budget Development
  • Program Evaluation

Division Management

Budgeting and Evaluation is responsible for: the development of the GNWT budgeting processes for the approval of the Financial Management Board, coordinating the development of multi-year and annual budget, including interim and supplementary appropriations, the development of assessments and the provision of recommendations to the Financial Management, the development of budget monitoring and control systems, the provision of financial status reports and forecasts to the Financial Management Board, the development of corporate financial policies and directives , and the analysis and assessment of the draft legislation from the aspect of resource implications.

Financial Analysis

This business unit is responsible to review Financial Management Board Submissions from departments and to prepare assessments and recommendations for FMB consideration, prior to every FMB meeting. Departmental submissions to the FMB range from requests for supplementary funding to approvals of transfers of funds between departments. Approval may b sought for the design of a new program, or FMB direction may be required on a proposed departmental reorganization.

The Division’s analysts review all submissions for financial adherence to policies, consistency with current fiscal strategies and policies, and possible linkages to issues or initiatives being addressed by other departments.

Budget Development

This business unit is responsible for the coordination of government-wide planning initiatives including the development of multi-year business plans, the Capital Needs Assessment and the Capital Acquisition Plan.

Multi-year business plans are planning tools that have been adopted by many Governments to ensure that resource allocation decisions are linked to the strategic priorities of government. The Division coordinates the development of a format, and is responsible for pulling together business plans into a summary form for consideration by the FMB.

This business unit is responsible for producing the Government’s annual budget. The budget includes two components:

  • The Main Estimates, which details the funding approved by the Legislative Assembly for departments and agencies of the GNWT for operations and maintenance resource requirements for the fiscal year; and
  • The Capital Acquisition Plan, which details the funding, approved by the Legislative Assembly for all departments and agencies of the GNWT for the resource requirements for capital projects for the fiscal year.

The unit coordinates the budget development process with departments and agencies, provides an appropriate format for submission of budget information, and compiles this information into the Main Estimates and Capital Estimates documents. Once the Financial Management Board has approved these, they are tabled in the Legislative Assembly for debate and voting of the appropriations. Once the Legislative Assembly has approved the budget, this unit is responsible for working in coordination with departments to monitor expenditures, maintain up-to-date expenditure records, and prepare supplementary appropriations and special warrants.

This unit is also responsible for coordinating the information requirements to ensure that the Government’s fiscal framework is kept up-to-date.

Program Evaluation

Program design refers to the up-front analysis and planning that is undertaken before a new government imitative is implemented, included needs assessment, identifying target groups, determining appropriate benefits levels and defining operational requirements. This unit is responsible for ensuring that the appropriate policies and standards are in place and approved by the FMB to guide the work of departments in this area. Technical advice on program design is provided to departments within the capability of the division. As the FMB is responsible for approved the resources for new programs, departments may seek assistance with the preparation of FMB submissions as well.

This unit is responsible for developing and maintaining a Government-wide approach to results measurement and reporting. Technical advice and support is provided to departments in this area as well.

The Financial Administration Act assigns authority for program evaluation to the FMB. This unit develops policies, guidelines and standards o guide the work of departments in this area. This unit provides direct support to departments in the area of program evaluation. This may involve developing terms of reference for an evaluation, developing an evaluation framework, participating in steering committees to guide evaluation studies, or providing training in survey methods and techniques to departmental staff. Professional development seminars are also organized for GNW managers, and presentations on evaluation made to departmental staff upon request.