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GC Enterprise IT Portfolio FAQs (view source)
Revision as of 14:31, 26 November 2019
, 14:31, 26 November 2019no edit summary
| style="border-right: white 1px ridge; padding-right: 0px; padding-left: 0px; padding-bottom: 2px; padding-top: 2px; text-align: center; font-family: (Cooper black); font-size: 13pt" width="11%" | '''[[IT_Expenditure|<span style="color: Snow">'''IT Expenditure'''</span>]] '''
| style="border-right: white 1px ridge; padding-right: 0px; padding-left: 0px; padding-bottom: 2px; padding-top: 2px; text-align: center; font-family: (Cooper black); font-size: 13pt" width="11%" | '''[[IT_Expenditure|<span style="color: Snow">'''IT Expenditure'''</span>]] '''
| style="border-right: white 1px ridge; padding-right: 0px; padding-left: 0px; padding-bottom: 2px; padding-top: 2px; text-align: center; font-family: (Cooper black); font-size: 13pt" width="11%" | '''[[Application_Portfolio_Management_(APM)|<span style="color: Snow">'''Application Portfolio Management (APM)'''</span>]] '''
| style="border-right: white 1px ridge; padding-right: 0px; padding-left: 0px; padding-bottom: 2px; padding-top: 2px; text-align: center; font-family: (Cooper black); font-size: 13pt" width="11%" | '''[[Application_Portfolio_Management_(APM)|<span style="color: Snow">'''Application Portfolio Management'''</span>]] '''
| style="border-right: white 1px ridge; padding-right: 0px; padding-left: 0px; padding-bottom: 2px; padding-top: 2px; text-align: center; font-family: (Cooper black); font-size: 13pt" width="10%" | '''[[IT_Plan|<span style="color: Snow">'''IT Plan'''</span>]]'''
| style="border-right: white 1px ridge; padding-right: 0px; padding-left: 0px; padding-bottom: 2px; padding-top: 2px; text-align: center; font-family: (Cooper black); font-size: 13pt" width="10%" | '''[[IT_Plan|<span style="color: Snow">'''IT Plan'''</span>]]'''
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: Are we expected to capture the costs for internal services provided to us by areas such as Finance or Human Resources? For example, should we be tracking costs for HR analysts who assist in hiring of IT personnel?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> You are not required to report on these costs.
If you wish to track these costs (for completeness or comparison versus departmental financial reporting), we suggest only doing so when there is a direct attribution model in place in your organization. That is to say, your IT function is charged a standard overhead for services rendered by other internal functions. We suggest against apportioning the salaries of staff working in other areas to IT, in the same vein as question 3, due to materiality and complexity of capturing these costs.
If you are reporting costs based on a direct attribution model, these costs should be recorded on Schedule 2 (High-Level Expenditures OPEX), under IT Program Management, listed in the Human Resources section. Please make a note on Schedule 7 - Notes that you have captured this cost, and the amount recorded.
</div>
<div style="padding:5px; border:1px solid #bd5e01; width:100%; margin-top:20px;">
<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: As a member of the IT Services management/IT performance and IT asset management working group, I would like to obtain a full definition of the term “FTE” and “Intensity”. As you know, several of the 15 IT KPIs due for V1 require FTE counts.'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span>
Departmental FTEs:
:Number of Departmental Full-Time-Equivalents (employees only) for the reporting period.
IT FTEs:
:Number of Departmental IT Full-Time-Equivalents (employees only) for the reporting period. These are the employee FTEs that contribute to the total IT effort of the Department.
There are two KPI related with the concept of intensity as it relates to common and shared services intensity. A full description has yet to be finalized yet our initial definitions for these KPIs are:
:KPI 14 - Common and Shared IT Service Intensity by IT Service: Total of positive transfers by Service (Column - numerator) and Total IT Spending by Service (Column - denominator)
:KPI 15 - Common and Shared Service Intensity Total: Total of positive transfers (column - numerator) and Total IT Spending (Column - denominator)
The concept of intensity will be fully described in the final guidance.
</div>
<div style="padding:5px; border:1px solid #bd5e01; width:100%; margin-top:20px;">
<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: We are trying to get a head start on the IT asset Information and I would like to have some clarity on the following:
Dept FTE- Can you be more specific? Do we count all (Full time, part time, temp etc.)?
IT FTE’s- do we include CS only or everyone that is doing something related to IT?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span>
Departmental FTEs:
:Number of Departmental Full-Time-Equivalents (employees only) for the reporting period.
IT FTEs:
:Number of Departmental IT Full-Time-Equivalents (employees only) for the reporting period. These are the employee FTEs that contribute to the total IT effort of the Department.
</div>
==Human Resources - Employee Benefits==
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: What Percentage (%) of salary should we use to account for contributions to Employee Benefit Plans (EBP)?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> The official EBP costs as presented in the Public Accounts, account for 17% of salary costs. The 17% EBP costs is obtained after adjustments and fluctuates on an annual basis. As a norm, departments typically round this number off to 20% for business planning purposes. Therefore, to limit potential confusion, we suggest that departments use the 20% guideline for EBP costs in the IT Cost model.
The IT Expenditure Model V1.3 (2013-14) automatically populates an amount for Allowances including EBP based on 20% of salary.
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<div style="padding:5px; border:1px solid #bd5e01; width:100%; margin-top:20px;">
<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: All FTE costs, including Salary, Overtime, Performance pay (when applicable), Allowances, EBP (20% of salary) and Benefits (8.5% of salary) are to be included. The question raised is whether the EBP 20% includes or excludes the 8.5% benefits.'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> The IT Expenditure Model automatically populates an amount for Benefits based on 8.5% of salary.
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<div style="padding:5px; border:1px solid #bd5e01; width:100%; margin-top:20px;">
<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: All FTE costs, including Salary, Overtime, Performance pay (when applicable), Allowances, EBP (20% of salary) and Benefits (8.5% of salary) are to be included. The question raised is whether the EBP 20% includes or excludes the 8.5% benefits.'''
The IT Expenditure Model automatically populates an amount for Benefits based on 8.5% of salary.</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> EBP of 20% of salary <u>'''excludes'''</u> the additional 8.5% of salary for benefits.
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: With respect to Human Resources, Benefits are 8.5% of salary. Can you advise on what is associated with the 8.5% of Salary Benefits that is not part of the 20% EBP?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> With respect to the compensation costs for the CIOB IT cost model, the 20% EBP includes the compensation costs associated with the Public Service Pension Plan, Canada Pension Plan/Quebec Pension Plan, death benefits and Employment Insurance. The additional 8.5% of salary benefits includes the costs for the Health Plan, Dental Plan, Disability Insurance, Life Insurance, and Payroll Benefits. This additional 8.5% is funded centrally through Vote 20 and is not directly paid by departments. Because the 8.5% amount is not paid directly by departments, only the 20% EBP portion is added to the salary cost for TB subs and for internal purposes, while the additional 8.5% is absorbed by the center.
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: When calculating the salary amounts for the IT Expenditure Model should a department include amounts that were reimbursed by TBS under TB vote 30 (paylist expenditures)? This includes maternity or parental leave, severance pay (on departure from public service), immediate settlement of severance pay, and vacation credits upon departure from public service?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> These expenditures are outside of IT Services support. So, they have not been included in the IT Expenditure model. Vote 30 (Paylist Requirements) is a central “Vote” that supplements other non-IT related appropriations for requirements of such items as parental and maternity allowances, and entitlements on cessation of service or employment. Consequently, they are not included.
</div>
==Supplies and Office Equipment==
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: Some departments capture the cost of Supplies under the 13% Accommodations markup applicable to FTEs that are included under the HR row on the High Level IT Cost Model. If the High Level IT Cost Model requires “Supplies” as a separate line item, is this double counting?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> The 13% of salary for accommodation costs is specifically set aside for PSPC. It is only for the costs covered by PSPC, i.e., rent or building maintenance and fit up. Anything a department pays for directly will be additional, i.e. O&M within their own operating Vote. Consequently, if the department is paying for “supplies”, it will have to be separated from the 13% mark-up. It is not included in the 13% accommodations cost.
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: For Supplies and Office Equipment are you expecting departments to capture the cost of photocopiers (analogue and digital, network connected and non-network connected) in this area and if so only non-networked photocopiers with the IT management area? Are you looking only for Office Equipment that is dedicated to the support of the IT service management and delivery here?
Answer:'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> Supplies and Office Equipment are typically non-IT related assets. However, non-IT assets should only be included in the cost model to the extent that they are used by IT staff providing IT services. This includes physical assets such as shredders, photocopiers, etc. If these assets are shared between IT and non-IT resources, the cost model should include a portion of their cost based on a reasonable estimation of the extent to which they are used by IT resources. These expenditures should be reported as “Supplies and Office Equipment” and pro-rated across the columns on a reasonable basis (e.g. the distribution of IT FTEs across the columns). Note: If the physical assets (e.g. Photocopiers and Printers) are network attached, it is considered an IT asset and the related costs should be reported in the “Hardware” row and not the “Supplies and Office equipment” row. Please see related question below.
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: Some departments have same office space shared by staff from IT, IM, HR etc. Where are the costs of items such as printers, etc. allocated? Is it all in IT?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> All IT assets must be included in the IT Cost Model, whether they are used by the IT community or by other communities in the Department (HR, Legal, Finance etc) and should include lifecycle costs (acquisition and maintenance to disposition). IT assets include:
*printers, all peripheral devices attached to a desktop or mobile computer (e.g. monitors, external drives, speakers, standalone projectors). Expenditures for these physical IT assets should be reported in the IT Hardware row under the Distributed Computing column.
*multi-functional devices (e.g. print/fax/scan/photocopy functionality) that are attached to a network. Expenditures for these physical IT assets should be reported in the IT Hardware row under the Distributed Computing column.
*video- and tele-conferencing equipment etc that are attached to the local or wide area network. Expenditures for these physical IT assets should be reported in the IT Hardware row under the Telecommunications column.
Please use the Level 3-4 Input tabs of the Detailed Cost Model for a partial list of what is considered to be IT Hardware assets.
</div>
==Telecommunication==
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: In which row are Monthly Telephone, Computer Communication Service, and other Telecommunication service expenditures (Economic Object 022) to be recorded against?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> These are all Telecommunication costs. In terms of reporting, all telecommunication related costs should be split and reported in each of the noted input rows i.e Hardware, Software, Human Resources, Facilities etc. Monthly or annual telephone, or leased line costs as examples, if they are purchased from an <u>external</u> service provider e.g. Bell Canada or Telus etc, should be reported under the “External Services” row. If the service is acquired from an <u>internal</u> GC organization e.g PSPC, the related costs should be reported under the “IT Services Received” row.
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<div style="padding:5px; border:1px solid #bd5e01; width:100%; margin-top:20px;">
<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: Boardroom Audio-Visual solutions are normally a mix of AV equipment and PC based technologies. Are all expenditures related to boardroom AV systems including projectors, amplifiers, speakers, control systems, videoconferencing systems, SmartBoards and monitors to be captured as IT expenditures?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> Videoconferencing systems (Hardware, Software etc) should be included as IT Expenditures. Videoconferencing equipment is being listed under “data networking devices” in the level 3-4 inputs tab of the detailed cost model. See the '[[Media:Detailed_Cost_Model_Reference_v3.xls|Detailed Cost Model Reference]].
If the videoconferencing system is a complete package (projectors, control systems, network connected etc), it should be reported under the “Telecommunications” column. If on the other hand the videoconferencing assets are standalone, are peripheral devices connected to desktops and not network connected, they should be reported under “Distributed Computing”.
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: PCO runs its own internal Cablevision network which brings in feeds from various media providers and then repackages those feeds and distributes them throughout the PCO campus through technologies specific for this purpose. Are the monthly service costs for providers (e.g. Rogers, Bell, StarChoice) and procurement and maintenance costs for cablevision related technologies to be captured as IT expenditures?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> If the Service providers are not providing an “IT” service but are providing a “Media Service” (i.e. News), it should not be reported as an “IT” expenditure. The department needs to determine whether its use of Cablevision service is a “Media service” or an IT service.
If it is an IT service, yes, monthly or annual service costs for external service providers e.g. Bell Canada, Rogers, Telus etc, should be reported under the “External Services” row. The “External Service” row should capture all costs of all external services (i.e. services purchased from entities external to the GC). It should include staff augmentation contracts, solution or deliverable based contracts and outsourcing contracts.
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: Do we have to report on how much it costs for IT resources use of regular telephone lines (ie. Bell Canada costs)?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> If the Bell Canada telephone lines service has been acquired directly from Bell Canada, it is considered as an “External Service”. The related costs should be reported on the “External Services” row of the High-Level cost model. If the Bell Canada telephone lines service has been acquired from PSPC, it is considered as a “Transfer” cost and should be reported in the “IT Services Received” row of the High-Level cost model. These are “telecommunication” costs and should be reported as such in the relevant row noted above and under the Telecommunications (data and voice) column.
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: We lease geospatial datasets for use in our GIS systems (e.g. pipeline locations, roads, hydrography, land usage, etc.). This is in addition to the ESRI software we license for the system. Under which row/category would we record these types of expenses? These are electronic data sets (shape files) that are imported into our ESRI based GIS System. The arrangement is very similar to software…. an annual licensing cost which allows us to use the data internally and entities us to updates as they vendor makes them available.'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> On the basis of the description provided, geospatial datasets used in the GIS systems should be included in the “Software” row and “Application/Database Development and Maintenance“ column of Schedule 2 or 3 of the IT Expenditure model. If an ADDM breakdown is required from your department, you would complete Schedules 5 and 6 as well.
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: How would the following costs be reported? (Question and answer)'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span>
{| class="wikitable"
|-
! Item
! Include / Exclude
! IT Service Group
! Expenditure Category
|-
| GPS satellite location for our fleet of cars (BSM Technologies Ltd)
| No
|
|
|-
| Internet and telephone home services paid for an employee working from home (paid by the program and not IT department)
| Yes. Whether program pays or IT pays doesn’t impact tracking the cost.
| Telecom
| Professional Services
|-
| Radio services and licenses paid to Industry Canada (department 033 IC) for inmates/institutions/jails
| No
|
|
|-
| Cable television provided by Shaw to inmates/institutions/jails.
| Cable TV is No, but note that Cable Internet is a yes, as above for Internet at employee home
|
|
|-
| Phone repair costs from Top Tech Communications Corp
| Yes
| Telecom
| Depends…
Repair costs – Professional Services
Replacement devices – Hardware.
If in doubt or breaking it apart is not possible, lump it under Professional Services
|-
| Office internet bundle provided by Telus
| Yes
| Telecom
| Professional Services
|}
</div>
==IT Security==
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: IT Security Services – IT Environment Protection Services: PCO currently procures, manages and maintains all technology related to the physical security of all buildings in the PCO campus. The technology devices being supported include barrier access doors, access control system hardware and software, CCTV cameras, monitoring and recording equipment, alarm systems, motion detectors etc. In most other departments this is an outsourced service by their internal Security Division. Are these costs to be captured as IT expenditures?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> The technology devices supported are considered as IT assets and as such, should be reported. The service as noted is described as an Information Technology (IT) Security or Environment Protection service. All IT costs are to be reported if treated as IT assets as is in this case. Hardware and software costs are to be reported separately in their respective rows. If the IT service is treated as an outsourced service, the costs should either be reported as an “external service” cost or a “transfer” cost. If acquired from entities external to GC, it is to be treated as an “external service”. If acquired from an internal to GC entity, it is to be treated as a “IT Services Received” cost.
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: What is the guidance on MyKey (formerly ICMS / internal credential management) and AccessKey (formerly ePass or ECMS / external credential management) relation to:
a. expenditure reporting
b.transfers to Shared Services Canada (SSC)?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span>
'''(a) Expenditure reporting''' - In the Profile of GC Information Technology (IT) Services, the capabilities associated with credential management and cyber-authentication are found within the IT Security Service group, where they are identified as Identification, Authentication and Authorization services(see Section 2.5 of the Profile). These capabilities must be delivered, managed and reported by departments and agencies as IT Security services. All expenditures incurred in the provision of these services must be included in departmental and agency IT expenditure reports as IT Security expenses.
'''(b) Transfers to SSC''' - The delivery of Identification, Authentication and Authorization services will continue to be the responsibility of individual departments and agencies, with only certain specific exceptions that are transferring to SSC. These exceptions are the capabilities necessary to support the IT Security services associated with SSC’s mandate. More specifically, all IT expenditures, assets and resources that are needed to support IT Security associated with Production & Operations Computing, Telecommunication Services, and the Email service must transfer from the departments and agencies to SSC. In accordance with this guidance, departments and agencies will continue to be responsible for paying any usage charges for MyKey and AccessKey services and reporting them as IT expenditures under IT Security.
</div>
==External Services==
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: Now that the External Services section has been broken down into sections, how should I record professional services and other external service costs?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> Cloud service expenses should all be located on the Cloud Services lines, apportioned based on whether the costs are linked to Software as a Service (SaaS), Platform as a Service (PaaS), or Infrastructure as a Service (IaaS) costs. In the event that a cost is shared between SaaS, PaaS, and IaaS services, split the costs based on relative service use, number of FTEs consuming the service, or in another manner that is relevant to your department. Please add a note to Schedule 7 - Notes indicated how you have broken down these costs.
Traditional IT professional service contracts, including consultants, consulting services, and contractors should be grouped under Professional Services.
Other external services, such as third-party (not PSPC) translation services, courier services, and other non-IT related professional services, should be grouped under Other External Services.
</div>
==Transfers - IT Services Provided/Received==
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: Is there a date for the Transfers to be available to us? Do I need to contact the Departments myself, one by one?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> If Department A is an IT service provider, it will have to contact each of the organizations that it provides services to, to work the transfers. Note that as recipients of the Department A service, they will be looking to Department A to identify their transfer costs too.
If Department A is a recipient of IT services (say from PSPC), Department A will have to contact PSPC to get the transfer amounts. As PSPC has a very large transfer arrangement with departments, Dept A should also contact PSPC to ensure that they submit the transfers in a timely fashion in this round.
TBS will not broker between providers and recipients but will aim to provide as complete departmental contact information possible.
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: What are key IT Services Received / Provided scenarios and how should they be treatment?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> In general, IT Services Received and Provided are applicable when there is a provision of services based on an agreement between the two organizations, e.g. through a MOU, and would involve cost recovery through some type of interdepartmental settlement.
In all cases, the organization that had the direct IT expenditure (e.g. purchased goods and services from suppliers, expended salary dollars on employees, etc.) will capture IT expenditures in the appropriate six Expenditure Category rows (h/w, s/w, HR, facilities, external services, supplies) against the appropriate Service Group / Service column(s).
The following sample scenarios serve as guidance for whether there should also be an inclusion of associated IT Services Received / Provided. Where a department is capturing IT Services Received or Provided, as part of the due diligence in preparation for CFO attestation the department should validate that the other department is recording the corresponding profile of amounts in their IT Services Provided or Received.
<u>Scenario 1</u> - A department provides non-cost recovered IT services to another department, funded from amounts already in reference levels of the providing department.
The department that provides the IT services will capture IT expenditures in the appropriate six Expenditure Category row(s) of the IT Expenditure Model. There will not be related IT Services Provided entries by the department providing the service nor IT Services Received entries by the recipient department.
<u>Scenario 2</u> - A department provides services to another department through cost recovery
The department providing service will capture the IT expenditures against the appropriate six Expenditure Categories and Services Groups / Services as well as IT Services Provided (negative amounts). The department that provides the funding through cost recovery (e.g. receives the IT services) will capture the corresponding IT Services Received (positive amounts).
<u>Scenario 3</u> - A department provides IT services involving revenue transferred through another department
In this case, there is an authority for revenue, which includes amounts related to expenditure on IT services, which remains with a department rather than the department that will provide the IT services. The funds related to IT services are transferred from the department with the authority to the department that will provide the IT services.
The department that had the direct IT expenditure will capture the expenditures against the appropriate six Expenditure Categories and the Service Groups / Services. It will also capture the associated amounts as IT Services Provided to reflect the revenue received.
The department from which the related funds were passed through will include notes in Schedule 5 that identify the organizations involved, the services provided and the amounts.
Note that in all these scenarios, the transfers of funds between organizations should not be represented as External Services.
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<div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: How should IT expenditures be captured where departments incurred expenses on behalf of SSC in 2013-14 for end user devices (EUD)?'''</div>
<span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> There were expenses incurred by departments on behalf of SSC for which transfers had the effect of removing the transactions from department’s DFMS and placing them into SSC ‘s DFMS. These expenditures should not be included in the originating department’s IT expenditure report.
Detail:
On April 3, 2013, through an Order in Council (OIC) (pursuant to the Public Service Rearrangement and Transfer of Duties Act which authorizes an operational reorganization), SSC was given the mandate to provide services related to the acquisition and provision of hardware and software for EUD to 95 federated government departments. All related expenses incurred by departments after the OIC were done on behalf of SSC.
Subsequently, amounts were identified through departmental consultations. Under the co-ordination of the Receiver general, each department (including SSC) processed internal journal vouchers in their DFMS (not processed as an interdepartmental settlement (IS)) which netted out the EUD related expenditures. In this process, departments reversed all expenditures related to the mandate and SSC recorded the same expenditures in its DFMS. The transfer had the effect of removing the transactions from department’s DFMS and placing them into SSC DFMS. Therefore, these expenditures should not be reflected in the originating department’s IT expenditure report but rather in SSC’s. Only IT expenditures not covered by this transfer should be reported by the originating department.
Note that this scenario is different from the IT Services Received from and IT Services Provided to another department that should be captured in the IT expenditure reports where an interdepartmental settlement is created so that departments can transfer incurred costs between one another or collect revenue from one another.
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