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Contents

Contents

• Approval Announcements
• 2 Sub-Sections Preface
  • About the Manual
  • Central Agency Responsibilities
• PART I - INTRODUCTION
• 4 Sub-Sections 1000 Financial Policy Administration
  • 1040 Design, Layout and Style of FAM
  • 1041 Developing FAM Policies, Directives and Procedures
  • 1042 Approval Process
  • 1043 Glossary
• 4 Sub-Sections 1100 Governance of the Financial Function
  • 1101 Role of the Financial Management Board
  • 1102 Role of Departmental Directors of Finance (or equivalent)
  • 1104 Legislative Audit
  • 1105 Internal Audit
• PART II - STANDARDS, CONTROL & SYSTEMS
• 1 Sub-Sections 1200 Accounting Standards
  • 1201 Financial Coding Systems
• 1 Sub-Sections 1300 Control Standards
  • 1301 Internal Control
• 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
  • 1501 Accounting Policy for Government Departments and Public Agencies
• 4 Sub-Sections 1600 Computer Systems
  • 1601 Accounting Systems
  • 1602 Security of Computer Information
  • 1603 Acquisition of Computing Equipment and Services
  • 1604 Financial Standards for Computer Systems
• PART III - COMMITMENT, EXPENSES & DISBURSEMENTS
• 5 Sub-Sections 1700 Commitment Accounting
  • 1701 Commitment Accounting
  • 1703 Expenditures - Classification and Appropriation Controls
  • 1704 Geographic Assignation of Expenses
  • 1705 Chargeback Accounting
  • 1706 Accounting for Petty Cash
• 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
  • 1901 Contributions, Block Funding and Grants - General
  • 1902 Ongoing Contributions
  • 1903 One-Time Contributions
  • 1904 Grants
  • 1905 Grants-in-Kind
  • 1906 Trappers' Incentive Grants
• 5 Sub-Sections 2000 Travel and Hospitality
  • 2001 Duty Travel
  • 2002 Travel Expenditures - Non-Government Employees
  • 2003 Collection of Overdue Travel Advances
  • 2004 Extending and Accepting Hospitality, Gifts and Other Benefits
  • 2005 Promotional Material
• 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
  • 2301 Controllable Assets and Intangible Assets
  • 2303 Inventories - General Control Principles
  • 2305 Delegation for the Disposal of Public Property Investments
  • 2323 Investments
  • 2324 Accounting for Petroleum Product Hedges
  • 2325 Control Over Derivative Positions for Petroleum Products
• PART V - PUBLIC MONEY
• 2 Sub-Sections 2400 Accounting for Revenue & Other Public Money
  • 2411 Recording Revenues
  • 2422 Geographic Assignation of Revenues
• 5 Sub-Sections 2700 Accounts Receivables - Accounting
  • 2701 Interest on Money Owing to the Government
  • 2702 Write-Off, Forgiveness and Remission
  • 2703 Write-Off of Debts
  • 2704 Forgiveness
  • 2705 Remission
• 2 Sub-Sections 2800 Special Purpose Funds
  • 2809 Revolving Funds
  • 2812 Special Event Registration Fees & Arrangements
• 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
  • 3001 Banking Arrangements
  • 3002 Forecasting Cash Flow
• 6 Sub-Sections 3100 Control & Collection of Accounts Receivable
  • 3101 Credit Granting and Control
  • 3102 Collection of Delinquent Accounts Receivable
  • 3103 Responsibility for Collection of Receivables
  • 3104 Collection through the Canada Revenue Agency Refund Set-Off Program
  • 3105 Setoffs, Third-Party Demands and Assignments - General
  • 3106 Setoffs
• PART VI - ENVIRONMENTAL ACCOUNTING & CONTROL
• 2 Sub-Sections 3200 Environmental Accounting
  • 3201 Environmental Costs and Liabilities
  • 3202 Valuing Environmental Liabilities
• PART VII - PROCUREMENT & CONTRACT ADMINISTRATION
• 7 Sub-Sections 3300 Procurement
  • 3301 Procurement - General
  • 3302 Government Contracts - Tenders and Proposals
  • 3303 Government Contracts - Delegation of Purchasing Authority
  • 3304 Local Contract Authority
  • 3305 Government Contracts - Standing Offer Agreements
  • 3306 Personal Service Contracts
  • 3307 Aircraft Chartering
• 1 Sub-Sections 3400 Contract Administration
  • 3401 Contract Registry and Reporting System
• PART VIII - ALTERNATIVE SERVICE DELIVERY
• 2 Sub-Sections 3500 Alternative Service Delivery (ASD)
  • 3559 Privatization of Government Programs, Services or Enterprises
  • 3561 Revenue Agency Contracts
• PART X - MANAGEMENT OF THE OPERATIONS
• 1 Sub-Sections 3900 Risk Management
  • 3906 Risk Management and Insurance
• 2 Sub-Sections 4100 Loss of Public Money or Property
  • 4101 Loss of Cash or Other Assets
  • 4102 "" - Write-Off of Public Assets or Assets Held in Trust
• 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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