Contents
- Approval Announcements
- 2 Sub-Sections Preface
- PART I - INTRODUCTION
- 4 Sub-Sections 1000 Financial Policy Administration
- 4 Sub-Sections 1100 Governance of the Financial Function
- PART II - STANDARDS, CONTROL & SYSTEMS
- 1 Sub-Sections 1200 Accounting Standards
- 1 Sub-Sections 1300 Control Standards
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11 Sub-Sections
1400 Budgetary Control
- 1401 (Budgetary Control) Introduction
- 1402 Budget Categories
- 1403 Budget Management Controls
- 1404 Debt Management Controls
- 1405 Performance Measurement Criteria
- 1406 Accountability
- 1407 Budget Adjustments and Transfers
- 1408 Infrastructure Carry-Overs
- 1409 Special Warrants
- 1410 Cost Shared Arrangements
- 1411 Supplementary Appropriations
- 1 Sub-Sections 1500 Corporate Accounting
- 4 Sub-Sections 1600 Computer Systems
- PART III - COMMITMENT, EXPENSES & DISBURSEMENTS
- 5 Sub-Sections 1700 Commitment Accounting
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17 Sub-Sections
1800 Control Over Expenditures
- 1801 Delegation and Designation of Financial Authorities
- 1802 Approval Authorities
- 1803 Disbursements from an Appropriation
- 1804 Account Verification - Timing of Payments
- 1805 Account Verification - Interest on Money Owing by the Government
- 1806 Imprest, Trust and Revenue Transfer Bank Accounts
- 1807 Issuance of Cheques to Departments, Direct Deposit...
- 1808 Credit Card and Charge Account Expenses
- 1811 Insurance Damage Claims by Students
- 1812 Work Experience Programs - Damage Claims
- 1813 Departmental Cheque Issue Systems
- 1816 Third-Party Demands
- 1817 Assignments
- 1818 Honorariums
- 1819 Individual Honoraria
- 1831 Accounting Controls - General
- 1832 Accounting Controls - Computer Applications
- 6 Sub-Sections 1900 Contributions, Block Funding and Grants
- 5 Sub-Sections 2000 Travel and Hospitality
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9 Sub-Sections
2100 Control Over Disbursement
- 2101 Disbursements that are NOT Expenditures
- 2102 Accountable Advances
- 2103 Accountable Advances - Standing Travel Advance
- 2104 Accountable Advances - Contributions
- 2105 Accountable Advances - Temporary Advances
- 2107 Loans and Advances - Introduction
- 2108 Loans and Advances - Municipal Debenture Loans
- 2115 Fur Advances
- 2116 Emergency Expenditures
- PART IV - PUBLIC PROPERTY
-
10 Sub-Sections
2200 Accounting for Public Property
- 2201 Tangible Capital Assets
- 2202 Work-In-Progress
- 2203 Betterments
- 2204 Amortization
- 2205 Write-Downs and Write-Offs
- 2206 Transfer and Disposals
- 2207 Leasehold Improvements
- 2208 Inventories - Warehousing
- 2209 Accounting for Inventories - Deletion or Write-Off
- 2210 Tangible Capital Assets - Information Technology
- 6 Sub-Sections 2300 Control Over Public Property
- PART V - PUBLIC MONEY
- 2 Sub-Sections 2400 Accounting for Revenue & Other Public Money
- 5 Sub-Sections 2700 Accounts Receivables - Accounting
- 2 Sub-Sections 2800 Special Purpose Funds
- Control Over Revenue & Other Public Money
-
11 Sub-Sections
2900 Control Over Revenue
- 2904 Receipt and Deposit of Public Money
- 2905 Accountable Forms Control - General
- 2906 "" - Central Accounting Forms
- 2907 "" - Department-Specific Forms, Licenses and Permits
- 2908 "" - Non-Financial Accountable Forms
- 2909 "" - Electronically Produced Accountable Forms
- 2911 Licenses and Fees
- 2912 Taxes - General
- 2913 Services to the Individuals, Organizations and Government Employees
- 2914 Parking Reserved for Government Employees
- 2915 Government Acceptance of Credit Cards
- 2 Sub-Sections 3000 Cash Management
- 6 Sub-Sections 3100 Control & Collection of Accounts Receivable
- PART VI - ENVIRONMENTAL ACCOUNTING & CONTROL
- 2 Sub-Sections 3200 Environmental Accounting
- PART VII - PROCUREMENT & CONTRACT ADMINISTRATION
- 7 Sub-Sections 3300 Procurement
- 1 Sub-Sections 3400 Contract Administration
- PART VIII - ALTERNATIVE SERVICE DELIVERY
- 2 Sub-Sections 3500 Alternative Service Delivery (ASD)
- PART X - MANAGEMENT OF THE OPERATIONS
- 1 Sub-Sections 3900 Risk Management
- 2 Sub-Sections 4100 Loss of Public Money or Property
- APPENDIX A - LEGISLATION
- Financial Administration Act
- Revolving Funds Act
- Regulations
- Additional Material
- Honoraria Rates
- Cross-Reference to Old Numbering - July 2006
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