Record of Revision - 200 Budgeting and Financial Management

This Record of Revisions identifies the most recent revisions to the 200 Budgeting and Financial Management manual. If you would like to receive notification of updates, please join our listserv.

Date Posted to the Web Chapter Policy Description of Change
23 August 2023 Chapter 10: Government Credit Cards 10.2 Purchase Card Policy (PCard) Administrative updates.
23 August 2023 Chapter 10: Government Credit Cards 10.3 Travel Card Policy (TCard) Administrative updates.
23 August 2023 Chapter 11: Accounts Receivable Management 11.5 Corporate Collection Policy Administrative updates.
23 August 2023 Chapter 15: Accounts Payable 15.3 Foreign Currency Payments Administrative updates.
23 August 2023 Chapter 15: Accounts Payable 15.4 Third Party Demand Payment Administrative updates.
23 August 2023 Chapter 15: Accounts Payable 15.5 Taxable Benefits Policy Administrative updates.
23 August 2023 Chapter 15: Accounts Payable 15.6 Cheque Cancellation and Stop Payment Administrative updates.
23 August 2023 Chapter 15: Accounts Payable 15.7 Stale-Dated Cheques Administrative updates.
23 August 2023 Chapter 26: Travel 26.1 Travel Policy Administrative updates.
28 July 2023 Chapter 15: Accounts Payable 15.9 Purchase Order Policy New Policy
13 March 2023 Chapter 3: Budgetary Control 3.6 Grants Management New Policy
13 March 2023 Chapter 16: Accrued Liabilities 16.3 Contingent Liabilities New Policy
13 March 2023 Chapter 16: Accrued Liabilities 16.4 Asset Retirement Obligations New Policy
21 February 2023 Chapter 13: Inventory 13.1 Inventory - Supply and Resale Policy reviewed and amended
27 July 2022 Chapter 4: Financial Authority and Responsibilities 4.2 Delegation of Financial Authority Policy reviewed and amended
28 June 2022 Chapter 7: Cash Management 7.1 Cash Management Policy Policy reviewed and amended
28 June 2022 Chapter 9: Banking 9.1 Banking Services Policy Policy reviewed and amended
2 March 2022 Chapter 12: Advances and Prepaid Expenses 12.2 Prepaid Expenses Policy reviewed and amended
24 February 2022 Chapter 6: Financial Reporting and Accounting 6.2 Month-End/Year-End Procedures Policy reviewed and amended
17 February 2022 Chapter 16: Accured Liabilities 16.2 Liability For Contaminated Sites Policy reviewed and amended
26 October 2021 Chapter 27: Fraud 27.1 Fraud Policy Page 4 Link to Fraud Policy amended
10 June 2021 Chapter 14: Tangible Capital Assets 14.2 Non-Monetary Transactions Policy reviewed and amended
10 June 2021 Chapter 14: Tangible Capital Assets 14.3 Non-Monetary Related Party Transactions Policy reviewed and amended
1 December 2020 Chapter 6: Financial Reporting and Accounting Policies 6.6 Reporting Accounting Changes Policy reviewed and amended
1 December 2020 Chapter 17: Pension, Retirement and Other Obligations 17.1 Pension, Retirement and Other Obligations Policy reviewed and amended
2 November 2020 Chapter 27: Fraud 27.1 Fraud Policy Policy reviewed and amended. Third party fraud reporting services launched
22 September 2020 Chapter 18: Leases and Other Contractual Obligations/Rights 18.3 Contractual Rights New Policy; Chapter renamed.
22 September 2020 Chapter 18: Leases and Other Contractual Obligations/Rights 18.2 Other Contractual Obligations Chapter renamed. 
22 September 2020 Chapter 18: Leases and Other Contractual Obligations/Rights 18.1 Operating and Capital Leases Chapter renamed.
16 September 2020 Chapter 11: Accounts Receivable Management 11.5 Corporate Collection Policy Policy reviewed and amended to eliminate commission fees charged by Collections Services for most departments with the exception of LAE (due to changes in their program files).
29 January 2020 Chapter 15: Accounts Payable

15.5 Taxable Benefits Policy

 Policy reviewed and amended.
17 December 2019 Chapter 3: Budgetary Control 3.4 Discretionary Spending Policy reviewed and amended. Guidelines for Meeting and Related Expenses added.
5 September 2019 Chapter 15: Accounts Payable 15.3 Foreign Currency Payments Policy reviewed. Department name updated.
5 September 2019 Chapter 15: Accounts Payable 15.4 Third Party Demand Payments Policy reviewed. Department name updated.
5 September 2019 Chapter 15: Accounts Payable 15.6 Cheque Cancellation and Stop Payment Policy reviewed. Department name updated.
5 September 2019 Chapter 15: Accounts Payable 15.7 Stale-Dated Cheques Policy reviewed. Department name updated.
10 June 2019 Chapter 15: Accounts Payable

15.5 Taxable Benefits Policy

(formerly Taxable Benefits and Issuance of T4As)

 Policy reviewed and amended.
10 May 2019 Chapter 26: Travel 26.1 Travel Policy Policy reviewed and amended to provide clarification for approvals.
29 April 2019 Chapter 3: Budgetary Control 3.5 Auditor General Performance Audits Policy  New Policy.
11 April 2019 Chapter 1: Introduction 1.1 Introduction  Policy reviewed and amended.
1 April 2019 Chapter 10: Government Credit Cards 10.2 Purchasing Card (PCard) Policy  Policy reviewed and amended.
14 January 2019 Chapter 10: Government Credit Cards 10.3 Travel Card Policy (TCard)  New Policy
12 October 2012 Chapter 21: Revenue Recognition 21.3 Tax Revenue New Policy
10 September 2018 Chapter 10: Government Credit Cards 10.2 Purchasing Card (PCard) Policy Policy reviewed and amended. Amendments are effective August 1, 2018.
11 October 2017 Chapter 26: Travel 26.1 Travel Policy Policy reviewed and amended. Administrative update in Schedule 26-2 under General - Travel Within Nova Scotia.
16 June 2017 Chapter 14: Tangible Capital Assets 14.1 Tangible Capital Assets Policy reviewed and amended.
1 June 2017 Chapter 27: Fraud 27.1 Fraud Policy New chapter and new policy.
3 March 2017 Chapter 15: Accounts Payable 15.5 Taxable Benefits and Issuance of T4As Policy amended. (Enquiries section updated.)
30 September 2016 Chapter 26: Travel 26.1 Travel Policy Policy reviewed and amended. Approved by Treasury and Policy Board.
2 June 2016 Chapter 3: Budgetary Control 3.4 Discretionary Spending Policy reviewed and amended.
2 June 2016 Chapter 4: Financial Authority & Responsibilities 4.1 Government Reporting Entity Policy reviewed and amended.
2 June 2016 Chapter 4: Financial Authority & Responsibilities 4.3 Accounting Framework for Government Not-For-Profit Entities Policy reviewed and amended.
2 June 2016 Chapter 6: Financial Reporting & Accounting 6.1 General Ledger New Account Request Policy reviewed and amended.
2 June 2016 Chapter 6: Financial Reporting & Accounting 6.3 Data Dictionary Policy reviewed and amended.
2 June 2016 Chapter 11: Accounts Receivable Management 11.1 Accounts Receivable Policy reviewed and amended.
2 June 2016 Chapter 11: Accounts Receivable Management 11.2 Returned Cheques Policy reviewed and amended.
2 June 2016 Chapter 11: Accounts Receivable Management 11.3 Bad Debt and Write Offs Policy reviewed and amended.
2 June 2016 Chapter 14: Tangible Capital Assets 14.1 Tangible Capital Assets Policy reviewed and amended.
2 June 2016 Chapter 14: Tangible Capital Assets Guideline 9: Dykeland Systems New Guideline
2 June 2016 Chapter 15: Accounts Payable 15.4 Third Party Demand Payments Policy reviewed and amended.
2 June 2016 Chapter 15: Accounts Payable 15.6 Cheque Cancellation and Stop Payment Policy reviewed and amended.
2 June 2016 Chapter 16: Accrued Liabilities

16.2 Liability for Contaminated Sites

(formerly Environmental Liabilities)

 Policy reviewed, renamed, and amended.
2 June 2016 Chapter 19: Foreign Currency Translation 19.1 Foreign Currency Translation Policy reviewed and amended.
2 June 2016 Chapter 25: Gifts to the Crown 25.1 Issue of Income Tax Receipts for Gifts to the Crown Policy reviewed and amended.
8 January 2016 Chapter 26: Travel 26.1 Travel Policy

Policy reviewed and amended.

(Link to form corrected - page 19, "Vehicle as a Condition of Employment" form.)
18 November 2015 Chapter 4: Financial Authority and Responsibilities 4.2 Delegation of Financial Authority Policy reviewed. Appendix 4-C amended to remove reference to "Stationery Stockroom".
3 June 2014 Chapter 14 Tangible Capital Assets Guideline 2: Land Expropriations Guideline reviewed and amended.
7 May 2015 Chapter 9 Banking 9.1 Banking Services Policy  Policy reviewed and amended.
24 April 2015 Chapter 7 Cash Management 7.1 Cash Management Policy  Policy reviewed and amended.
24 April 2015 Chapter 1: Introduction 1.1 Introduction  Policy reviewed and amended.
12 February 2015 Chapter 15: Accounts Payable 15.7 Stale-Dated Cheques Policy reviewed and amended
12 December 2014 Chapter 15: Accounts Payable 15.3 Foreign Currency Payments Policy reviewed and amended
12 December 2014 Chapter 15: Accounts Payable 15.7 Stale-Dated Cheques Policy reviewed and amended
20 November 14 Chapter 10: Government Credit Cards 10.2 Purchasing Card (PCard) Policy Policy reviewed and amended
20 November 14 Chapter 6: Financial Reporting and Accounting Policies 6.2 Month-End/Year-End Procedures Policy reviewed and amended
20 November 14 Chapter 14 Tangible Capital Assets 14.1 Tangible Capital Assets Policy reviewed and amended
20 November 14 Chapter 14 Tangible Capital Assets Guideline 4: Capitalizing Salaries-Internal Staff Policy reviewed and amended
20 November 14 Chapter 14 Tangible Capital Assets Guideline 6: Demolition Costs  Policy reviewed and amended
20 November 14 Chapter 14 Tangible Capital Assets Guideline 7: Building/School Betterments  Policy reviewed and amended
3 July 2014 Chapter 6: Financial Reporting and Accounting Policies 6.6 Reporting Accounting Changes Policy reviewed and amended
3 July 2014 Chapter 17: Pension, Retirement and Other Obligations 17.1 Pension, Retirement and Other Obligations Policy reviewed and amended
14-Mar-11 Chapter 14 Tangible Capital Assets Guideline 1: Customized Software Guideline reviewed. No change.
14-Mar-11 Chapter 14 Tangible Capital Assets Guideline 3: Maintenance / Repairs versus Betterments Guideline reviewed. No change.
14-Mar-11 Chapter 14 Tangible Capital Assets Guideline 5: Assets Under Contruction - Phased-in Approach Guideline reviewed. No change.
14-Mar-11 Chapter 14 Tangible Capital Assets Guideline 8: Leasehold Improvements  Guideline reviewed. No change.
17 February 2014 Chapter 26: Travel 26.1 Travel Policy Form reviewed and amended:

"Requirement For A Vehicle as a condition of Employment Form" <Page 5>
6 September 2013 Chapter 26: Travel 26.1 Travel Policy

Policy reviewed and amended.

Policy was amended to reflect changes to the Civil Service Master Agreement.
27 August 2013 Chapter 1: Introduction 1.1 Introduction  Policy reviewed and amended.
13 August 2013 Chapter 6: Financial Reporting and Accounting 6.3 Data Dictionary Policy reviewed and amended.
27 June 2013 Chapter 18: Leases and Other Contractual Obligations 18.2 Other Contractual Obligations New Policy.
27 June 2013 Chapter 18: Leases and Other Contractual Obligations 18.1 Operating and Capital Leases Policy reviewed and amended
27 June 2013 Chapter 22: Expenses 22.1 Expenses - General  Policy reviewed and amended
14 June 2013 Chapter 10: Government Credit Cards 10.1 Fleet Card The policy, 10.5 Gasoline Credit Cards, has been amended, renamed and renumber to 10.1 Fleet Card.
14 June 2013 Chapter 4: Financial Authority and Responsibilities 4.1 Government Reporting Entity Policy reviewed and amended.
14 June 2013 Chapter 3:  Budgetary Control 3.1 Forecasting and Reporting

New policy.

(The former policy has been repealed).
10 May 2013 Chapter 26: Travel 26.1 Travel Policy

Policy reviewed and amended.

Schedule 26-1 amended as a result of changes to the Civil Service Regulations effective April 1, 2013.
1 May 2013 Entire Manual All Policies History Tables and Page Footers revised.
April 2013 Chapter 26: Travel 26.1 Travel Policy Policy reviewed and amended.

New Form - "Requirement For A Vehicle as a condition of Employment Form"
12 June 2012 Chapter 26: Travel 26.1 Travel Policy Travel Policy moved to MM200, Budgeting and Financial Management Manual from MM500, Human Resources Managment Manual. (Transfer of responsibility from Public Service Commission to Department of Finance).

Policy reviewed and amended to reflected automated processes.
29 May 2012 Chapter 4: Financial Authority and Responsibilities 4.2 Delegation of Financial Authority Policy reviewed and amended (administrative changes)
30-Dec-11 Chapter 4: Financial Authority and Responsibilities 4.3 Accounting Framework for Government Not-For-Profit Entities New Policy.
29-Nov-11 Chapter 7 Cash Management 7.1 Cash Management Policy  Policy reviewed and amended.
26-Aug-11 Chapter 3: Budgetary Control 3.3 Additional Appropriations or Special Warrants Policy reviewed and amended.
26-Oct-10 Chapter 11: Petty Cash and Floats 11.3 Bad Debt Write-off Procedures Policy reviewed and amended
26-Oct-10 Chapter 11: Accounts Receivable Management 11.5 Corporate Collection Policy Policy reviewed and amended
26-Oct-10 Chapter 14 Tangible Capital Assets 14.1 Tangible Capital Assets Policy reviewed and amended
26-Oct-10 Chapter 14 Tangible Capital Assets 14.2 Non-Monetary Transactions Policy reviewed and amended
26-Oct-10 Chapter 14 Tangible Capital Assets 14.3 Non-Monetary Related Party Transactions Policy reviewed and amended
26-Oct-10 Chapter 16: Accrued Liabilities 16.1 Liabilities - General  Policy reviewed and amended
26-Oct-10 Chapter 17: Pension, Retirement and Other Obligations 17.1 Pension, Retirement and Other Obligations Policy reviewed and amended
26-Oct-10 Chapter 18 Leases and Other Contractual Obligations 18.1 Operating and Capital Leases Policy reviewed and amended
26-Oct-10 Chapter 21: Revenue Recognition 21.2 Federal Transfers Policy reviewed and amended
26-Oct-10 Chapter 22: Expenses 22.1 Expenses - General  Policy reviewed and amended
26-Oct-10 Chapter 23: Special Purpose Funds/Trust Funds 23.1 Special Purpose Funds Policy reviewed and amended
26-Oct-10 Chapter 23: Special Purpose Funds/Trust Funds 23.2 Trust Funds Policy reviewed and amended
26-Oct-10 Chapter 24: Financial Statement Process 24.1 Financial Statement Process Policy reviewed and amended
26-Oct-10 Chapter 8: Petty Cash and Floats 8.1 Petty Cash Funds  Policy reviewed and amended
26-Oct-10 Chapter 8: Petty Cash and Floats 8.2 Cash Floats Policy reviewed and amended
18-Mar-10 Chapter 1: Introduction 1.1 Introduction  Policy reviewed and amended.
28-Jan-10 Chapter 22: Expenses 22.2 Business Area 6300 - Restructuring Costs Policy reviewed, and amended to reflect dept name changes pursuant to the proclamation of the Public Service Act.
28 January 2010 Chapter 14 Tangible Capital Assets 14.1 Tangible Capital Assets Policy reviewed, and amended to reflect dept name changes pursuant to the proclamation of the Public Service Act.
28 January 2010 Chapter 23: Special Purpose Funds/Trust Funds 23.1 Special Purpose Funds Policy reviewed, and amended to reflect dept name changes pursuant to the proclamation of the Public Service Act.
25-Jan-10 Chapter 3:  Budgetary Control 3.1 Forecasting and Reporting Policy reviewed, and amended to reflect dept name changes pursuant to the proclamation of the Public Service Act.
22-Jan-10 Chapter 3: Budgetary Control 3.4 Discretionary Spending Policy reviewed, and amended to reflect dept name changes pursuant to the proclamation of the Public Service Act.
22 January 2010 Chapter 3: Budgetary Control 3.3 Additional Appropriations or Special Warrants Policy reviewed, and amended to reflect dept name changes pursuant to the proclamation of the Public Service Act.
01-Dec-09 Chapter 15: Accounts Payable 15.1 Accounts Payable Policy reviewed, renumbered and amended
01-Dec-09 Chapter 16: Accrued Liabilities 16.2 Environmental Liabilities Policy reviewed and amended
01-Dec-09 Chapter 5: CFMS Financial System Overview 5.1 CFMS System Overview Policy reviewed and amended
01 December 2009 Chapter 11: Petty Cash and Floats 11.3 Bad Debt Write-off Procedures Policy reviewed and amended
02-Apr-09 Chapter 10: Government Credit Cards 10.2 Purchasing Card (PCard) Policy  Policy reviewed and amended
02-Apr-09 Chapter 12: Advances and Prepaid Expenses 12.1 Advances Policy reviewed and amended
02-Apr-09 Chapter 13: Inventory 13.1 Inventory - Supply and Resale Policy reviewed and amended
02-Apr-09 Chapter 6: Financial Reporting and Accounting 6.5 New Business Area  Policy reviewed and amended
02 April 2009 Chapter 11: Petty Cash and Floats 11.3 Bad Debt Write-off Procedures Policy reviewed and amended
2 April 2009 Chapter 8: Petty Cash and Floats 8.1 Petty Cash Funds Policy reviewed and amended
2 April 2009 Chapter 5: CFMS Financial System Overview 5.1 CFMS System Overview Policy reviewed and Appendix 5-D amended
19-Mar-09 Chapter 9 Banking 9.1 Banking Services Policy  New policy
19 March 2009 Chapter 7 Cash Management 7.1 Cash Management Policy New policy
10-Mar-09 Chapter 14 Tangible Capital Assets Guideline 6: Demolition Costs  New guidelines
10-Mar-09 Chapter 14 Tangible Capital Assets Guideline 7: Building/School Betterments  New guidelines
10-Mar-09 Chapter 14 Tangible Capital Assets Guideline 8: Leasehold Improvements  New guidelines

26 January 2009

Chapter 1: Introduction

1.1 Introduction

Policy reviewed; no change.
05-Nov-08 Chapter 10: Government Credit Cards 10.5 Gasoline Credit Cards Enquiries section updated.
21-Aug-08 Chapter 11: Accounts Receivable Management 11.1 Accounts Receivable Chapter & policy renumbered; policy reviewed and amended (Was Chapter 8)
21-Aug-08 Chapter 11: Accounts Receivable Management 11.2 Returned Cheques Chapter & policy renumbered; (Was Chapter 8)
21-Aug-08 Chapter 12: Advances and Prepaid Expenses 12.2 Prepaid Expenses Chapter renumbered; policy renumbered  (Was Chapter 10)
21-Aug-08 Chapter 15: Accounts Payable 15.2 Vendor Master File Policy and Procedures  Chapter & policy renumbered; (Was Chapter 14)
21-Aug-08 Chapter 15: Accounts Payable 15.3 Foreign Currency Payments Chapter & policy renumbered; (Was Chapter 14)
21-Aug-08 Chapter 15: Accounts Payable 15.4 Third Party Demand Payments Chapter & policy renumbered; (Was Chapter 14)
21-Aug-08 Chapter 15: Accounts Payable 15.5 Taxable Benefits and Issuance of T4As Chapter & policy renumbered; (Was Chapter 14)
21-Aug-08 Chapter 15: Accounts Payable 15.6 Cheque Cancellation and Stop Payment Chapter & policy renumbered; policy reviewed and amended (Was Chapter 14)
21-Aug-08 Chapter 15: Accounts Payable 15.7 Stale-Dated Cheques Chapter & policy renumbered; policy reviewed and amended (Was Chapter 14)
21-Aug-08 Chapter 19: Foreign Currency Translation 19.1 Foreign Currency Translation Policy reviewed and amended
21-Aug-08 Chapter 21: Revenue Recognition 21.1 Revenue, Recoveries, and Fees New Policy
21-Aug-08 Chapter 25: Gifts to the Crown 25.1 Issue of Income Tax Receipts for Gifts to the Crown Chapter and policy renumbered (was Chapter 24).
21-Aug-08 Chapter 4: Financial Authority and Responsibilities 4.1 Government Reporting Entity Policy reviewed and amended.
21-Aug-08 Chapter 6: Financial Reporting and Accounting Policies 6.1 General Ledger New Account Request Policy reviewed and amended
21-Aug-08 Chapter 6: Financial Reporting and Accounting Policies 6.2 Month-End/Year-End Procedures Policy reviewed and amended
21-Aug-08 Chapter 6: Financial Reporting and Accounting Policies 6.6 Reporting Accounting Changes New Policy
21-Aug-08 Chapter 14 Tangible Capital Assets Guideline 1: Customized Software New guidelines
21-Aug-08 Chapter 14 Tangible Capital Assets Guideline 2: Land Expropriations New guidelines
21-Aug-08 Chapter 14 Tangible Capital Assets Guideline 3: Maintenance / Repairs versus Betterments New guidelines
21-Aug-08 Chapter 14 Tangible Capital Assets Guideline 4: Capitalizing Salaries-Internal Staff New guidelines
21-Aug-08 Chapter 14 Tangible Capital Assets Guideline 5: Assets Under Contruction - Phased-in Approach New guidelines