Financial Administration Manual

207 Accountable Forms Control

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Effective: January 27, 2018
Section: Risk Management
Administrator: Office of the Comptroller General
Applicability: GNWT Departments and Public Agencies 

POLICY

Accountable forms shall be properly controlled and accounted for at all times.

PURPOSE

This policy sets the requirement to ensure proper internal controls are established and records are properly maintained in the issuance and/or storage of the forms and to guard against abuse of any rights or privileges the forms may permit.

SCOPE

This policy applies to all accountable forms, in printed or electronic form.

RESPONSIBILITIES

Deputy Head

Ensure that adequate records are kept in respect of public money and property.

Comptroller General

May approve Interpretation Bulletins associated with this policy.

Financial Management Board

May issue a directive respecting the financial management or financial administration of a Department or Public Agency.

 

AUTHORITIES and REFERENCES

Financial Administration Act (FAA)

  • s.  7 – Duties: Board
    • s. 10 – Board Directives
    • s. 16 – Comptroller General
    • s. 20 – Accounting Policies and Practices
    • s. 25  - Financial Duties of Public Agencies
    • s. 46 – Records of Public Money
    • s. 66 – Records of Public Property
    • s. 67 –Disposal of Public Property
    • s. 92 – Disbursements
    • s. 94 – Disbursement of Public Money
    • s. 98, s. 99 – Accountable Advances
  • CPA Canada Handbook – Accounting

INTERPRETATION BULLETINS