Finance

Accountable forms as described in this 2900 series of Directives and issued through computers or computer systems. Computers may produce such forms by:

1. electronically adding variable data to pre-printed, pre-numbered blank stock forms; or,
2. generating pre-numbered forms and variable data together on blank paper (i.e., the numerical sequence of the forms and the form itself is generated by the computer system).

Accountable forms custodians shall estimate the volume of pre-printed blank forms required and reorder stock from the Department of Public Works and Services (PWS) in time to avoid depletion.

Refer to Procedure 131-2, Requisition of Accountable Forms and 131-3, Electronically Produced Accountable Forms in the FIS Procedures Manual.

Computer Software Modifications

Deputy Ministers shall ensure that modifications to accountable forms computer software are reviewed before implementation to ensure that required controls are maintained.

Interface with the Financial Information System (FIS)

The Office of the Assistant Comptroller General shall review and approve computer systems producing electronic accountable forms that interface with FIS before implementation including controls related to the numerical sequencing of the forms prior to release. Refer also to FAM Policy 1604, Financial Standards for Computer Systems.

Supply of pre-printed blank stock for accountable forms

PWS shall purchase pre-printed blank forms from suppliers and issue them to departmental accountable forms custodians. Where PWS puts an electronic accountable form on its Website, PWS shall ensure that controls are in place to prevent duplicate numbering.

Inventory Counts and Control Logs

Accountable forms custodians shall count stock and keep Inventory Control Logs of pre-printed blank forms for electronically produced accountable forms. (Refer to FAM 2905.)

Safe Keeping (Pre-printed Stock Forms)

Pre-printed blank electronically produced accountable forms must be stored in a secure area with restricted access.

Access and Security (Computer Generated Forms)

Computer systems producing accountable forms must have access controls (e.g., passwords, user IDs, or other security restrictions). Access to form generating screens and printing files must be limited to persons authorized to print accountable forms and access records must be maintained for audit purposes.

Computer systems that generate forms and variable data together on blank paper must:

1. sequentially pre-number the forms;
2. prevent the forms from being generated with duplicate numbers, i.e., must be unique;
3. prevent alterations to the variable data after issue and printing; and,
4. record access to forms which are printed off or completed online

Transaction Control Reports and Computer Backup

Computer systems generating electronic accountable forms must produce daily transaction control reports, complete with backup, listing the name and number of each form issued or voided and reporting the details of each transaction processed. The reports must be reviewed daily by an individual independent of form generating and custodial duties. The review must ensure that:

1. transaction listings agree with input documents and logs; and,
2. there are no duplicated form numbers or unexplained numerical sequence breaks.

Exception Reports

If software is available, computer systems generating electronic accountable forms must produce exception reports to identify irregular and improper transactions. Exeptions must be investigated by managers and supervisors. Errors and voided transactions must be handled in accordance with Procedure 131-3 (Electronically Produced Forms) in the FIS Procedures Manual.

Voided Forms

All copies of a voided electronically produced accountable form (i.e., paper, microfiche, etc.) must be clearly marked “VOID” and retained. Departmental accountable forms custodians shall keep paper copies of voided forms with related departmental records and record related information in the Inventory Control Log and on the transaction control reports.

Obsolete or Expired Pre-printed Stock Forms

As specified in FAM Policy 2905, obsolete or expired pre-printed electronic forms must be returned to the departmental accountable forms custodian. The custodian shall record the return in the Inventory Control Log, destroy the forms in the presence of a witness and record the destruction.

Accounting for Electronically Produced Forms

As specified in FAM Policy 2905, the departmental accountable forms custodian shall review all copies of pre-printed electronic accountable forms, account for each form individually and retain copies of used and voided forms.