200 Budgeting and Financial Management

Chapter 1 - Introduction
1.1 Introduction

Chapter 2 - Budgeting
2.1 Budgeting

Chapter 3 - Budgetary Control
3.1 Forecasting and Reporting
3.2 Preparing and Publishing Forecast Update
3.3 Additional Appropriations or Special Warrants
3.4 Discretionary Spending

Chapter 4 - Financial Authority and Responsibilities
4.1 Government Reporting Entity
4.2 Delegation of Financial Authority
4.3 Accounting Framework for Government Not-For-Profit Entities

Chapter 5 - CFMS Financial System Overview
5.1 CFMS System Overview

Chapter 6 - Financial Reporting and Accounting Policies
6.1 General Ledger New Account Request
6.2 Month-End/Year-End Procedures
6.3 Data Dictionary
6.4 Reporting Losses or Irregularities to the Minister of Finance
6.5 New Business Area
6.6 Reporting Accounting Changes

Chapter 7 - Cash Management
7.1 Cash Management

Chapter 8 - Petty Cash and Floats
8.1 Petty Cash Funds
8.2 Cash Floats

Chapter 9 - Banking
9.1 Banking Services Policy

Chapter 10 - Government Credit Cards
10.1 Fleet Card
10.2 Purchase Card Policy (PCard)
10.3 Travel Card
10.4 Credit Card Fees

Chapter 11 - Accounts Receivable Management
11.1 Accounts Receivable
11.2 Returned Cheques
11.3 Bad Debts Write-off Procedures
11.4 Central Billing Services
11.5 Corporate Collection Policy

Chapter 12 - Advances and Prepaid Expenses
12.1 Advances
12.2 Prepaid Expenses

Chapter 13 - Inventory
13.1 Inventory–Supply and Resale

Chapter 14 - Tangible Capital Assets
14.1 Tangible Capital Assets
14.2 Non-Monetary Transactions
14.3 Non-Monetary Related Party Transactions
Guideline 1: Customized Software
Guideline 2: Land Expropriations
Guideline 3: Maintenance/Repairs versus Betterments
Guideline 4: Capitalizing Salaries–Internal Staff
Guideline 5: Assets Under Construction–Phased-In Approach
Guideline 6: Demolition Costs
Guideline 7: Building/School Betterments
Guideline 8: Leasehold Improvements
Guideline 9: Dykeland Systems

Chapter 15 - Accounts Payable
15.1 Accounts Payable
15.2 Vendor Master File Policy and Procedures
15.3 Foreign Currency Payments
15.4 Third Party Demand Payments
15.5 Taxable Benefits and Issuance of T4As
15.6 Cheque Cancellation and Stop Payment
15.7 Stale-Dated Cheques
15.8 Electronic Payments

Chapter 16 - Accrued Liabilities
16.1 Liabilities – General
16.2 Environmental Liabilities
16.3 Contingent Liabilities

Chapter 17 - Pension, Retirement and Other Obligations
17.1 Pension, Retirement and Other Obligations

Chapter 18 - Leases and other Contractual Obligations
18.1 Operating and Finance Leases
18.2 Other Contractual Obligations
18.3 Purchase Orders

Chapter 19 - Foreign Currency Translation
19.1 Foreign Currency Translation

Chapter 20 - Debt Management
20.1 Granting and Recording Loans
20.2 Sinking Funds
20.3 Derivatives
20.4 Hedge Accounting
20.5 Guarantees

Chapter 21 - Revenue Recognition
21.1 Revenues, Recoveries and Fees
21.2 Federal Transfers

Chapter 22 - Expenses
22.1 Expenses – General
22.2 Business Area 6300 – Restructuring Costs
22.3 Entitlements, Grants and Shared Cost Agreements

Chapter 23 - Special Purpose Funds
23.1 Special Purpose Funds
23.2 Trust Funds

Chapter 24 - Financial Statement Process
24.1 Financial Statement Process

Chapter 25 - Gifts to the Crown
25.1 Issue of Income Tax Receipts for Gifts to the Crown

Chapter 26 - Travel
26.1 Travel Policy

Chapter 27 - Fraud
27.1 Fraud Policy


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