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Table of Contents
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
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 Opening and Maintaining a Bank Account
9.2 Opening and Maintaining a Trust Bank Account
9.3 Large Cash Deposits and Withdrawals
Chapter 10 - Government Credit Cards
10.1 Fleet Card
10.2 Purchase Card Policy (PCard)
10.3 Travel Card
10.4 Credit Card Fees
10.5 Gasoline Credit Cards
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
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 Capital 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
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