M.1
General
Core
Policy 20
Where an employee suspects
or determines that a loss incident has occurred, it must be reported to his
or her supervisor immediately and to the police, if warranted.
Reporting is not reliant upon the loss being set up as an account receivable
or successful prosecution. Reports must be completed by the employee and/or
supervisor for the area in which the loss occurred.
Vehicle loss incidents
are reported as defined in CPPM 11.3.6, Vehicle
Accidents, Vandalism and Other Losses.
M.2
Information and information technology security incidents
Core
Policy 20.2.1 and 12.3.6 and Security
Standards and Guidelines 1.4.2 (government access only)
Information or information
technology security incidents, regardless of value, must be reported:
- immediately to a supervisor
and the Office of the Government Chief Information Officer; and
- within 24 hours, on
a General
Incident or Loss Report (GILR) to:
- the ministry security
officer;
- the ministry executive
financial officer or delegate;
- the Risk Management
Branch;
- the Comptroller
General; and, if warranted
- the deputy minister.
The loss of hand-held
telecommunication devices (e.g., Blackberries) must also be immediately
reported to the Help Desk (250 387-7000) so that the device can be disabled
to prevent the loss, compromise or unauthorized disclosure of government information.
M.3
Illegal Activities
Core
Policy 20.2.2
Losses due to actual,
suspected or attempted illegal activities must be reported:
- immediately to a supervisor;
and
- within 24 hours, on
a General
Incident or Loss Report (GILR) to:
- the ministry security
officer;
- the ministry executive
financial officer or delegate;
- the Risk Management
Branch;
- the Comptroller
General; and, if warranted
- the deputy minister.
Where it is suspected
that an employee is involved in a loss incident resulting from an illegal
activity, the executive financial officer or delegate must immediately advise
and seek guidance from the Comptroller General and the human resources consultant
assigned to the ministry. The executive financial officer will contact police,
if warranted.
The Comptroller General
may direct Internal Audit and Advisory Services to conduct or otherwise assist
in an investigation of the incident.
In consultation with legal
counsel, the executive financial officer or delegate must submit a report
marked PROTECTED PERSONAL to the Comptroller General on the status of the
file every 6 months until the file is completed.
As soon as the investigation
of the loss is completed and all pertinent action has been taken, a final
report must be submitted to the Comptroller General, marked PROTECTED PERSONAL,
including the following information where applicable:
- the measures taken
to recover the loss, the amount recovered and the probability of further
recovery;
- the action or discipline
taken in respect of the loss including the extent to which prosecution has
been undertaken and if so, the results of the prosecution;
- the safeguards and
controls implemented or planned to be implemented to prevent, reduce and
detect further losses of a similar nature.
M.4
General Incidents
Core
Policy 20.2.3
General loss incidents
must be reported:
- immediately to a supervisor;
and
- within 24 hours, on
a General
Incident or Loss Report (GILR) to:
- the ministry's
security officer
- the ministry's
senior financial officer
- the Risk Management
Branch
- the Comptroller
General
Report general incidents
on a GILR where the value, singly or cumulatively, is greater than $1,000.
However, if there appears to be a pattern or the losses are suspicious, report
as described above regardless of the value.
M.5
Intentional Harm or Threat of Harm to Employees and Others
Core
Policy 20.2.4
Incidents of intentional
harm or the threat of harm to an employee must be reported:
- immediately to a supervisor,
the ministry security officer, the Risk Management Branch and, if warranted,
the police, and
- as soon as is possible,
the appropriate ministry executives.
A GILR must be prepared and distributed within 24 hours.
Human resource consultants
and occupational safety specialists are available throughout the Province
to provide advice and guidance in these circumstances. For further information
see:
Incident
Reporting and Investigations - Checklist
Violence
in the Workplace - Checklist
Incident
Reporting and Investigations - What to do if an Injury Occurs
M.6
Bodily Injury to Persons Outside Government
Core
Policy 20.2.5
Incidents where there
is bodily injury to persons outside of government must be reported:
- immediately to a supervisor,
and, if warranted, the police; and
- within 24 hours, on
a General
Incident or Loss Report (GILR) to:
- the ministry's
security officer;
- the ministry's
senior financial officer; and
- the Risk Management
Branch.
M.7
Annual Loss Reporting Summary
Core
Policy 20.2.6
Recurring losses from
general loss incidents and/or illegal activities are reported annually as
the value of reporting these types of losses as they occur on a GILR is limited.
They must be reported to the Risk Management Branch by June 30 of each year
for the preceding year on an Annual Loss Summary Report.
The report must detail
the number of loss incidents, value of losses and recoveries, net loss and
reason for losses. It must also include the safeguards and loss control measures
implemented by the ministry. The results are published on the Risk
Management Branch and Government Security Office website.
M.8
Accounting for Losses
- The cost of a loss
must be determined as soon as possible, and where, in the opinion of the
ministry's senior financial officer, the loss is recoverable, it must be
recorded as a ministry account receivable in the central accounts of government.
- Where, in the opinion
of the ministry's senior financial officer, loss of an asset is not recoverable,
the cost of the loss must be charged to a ministry's current year's appropriation.
- Where an appropriation
has been charged to replace the loss of an asset (other than a tangible
capital asset), any payment received in the same fiscal year, which recovers
that loss, in whole or in part, must be recorded and credited to the appropriation.
If the recovery is made in another fiscal year, the payment must be credited
to a revenue account.
