This Record of Revisions identifies the most recent revisions to the
Government of Nova Scotia's Management Manuals. The tables below are
organized by manual and the highlighted policy will link into the PDF
file. If you would like to receive notification of updates, please join
our listserv.
| Date
Posted to the Web |
Chapter |
Policy |
Description
of Change |
| 2 April 2009 |
Chapter 13: Inventory |
13.1 Inventory - Supply and Resale |
Policy reviewed and amended |
| 2 April 2009 |
Chapter 12: Advances and Prepaid Expenses |
12.1 Advances |
Policy reviewed and amended |
| 2 April 2009 |
Chapter 11: Petty Cash and Floats |
11.3 Bad Debt Write-off Procedures |
Policy reviewed and amended |
| 2 April 2009 |
Chapter 10: Government Credit Cards |
10.2 Purchasing Card (PCard) Policy |
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 6: Financial Reporting and Accounting |
6.5 New Business Area |
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 March 2009 |
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 March 2009 |
Chapter 14 Tangible Capital Assets |
Guideline 8: Leasehold Improvements |
New guidelines |
| 10 March 2009 |
Chapter 14 Tangible Capital Assets |
Guideline 7: Building/School Betterments |
New guidelines |
| 10 March 2009 |
Chapter 14 Tangible Capital Assets |
Guideline 6: Demolition Costs |
New guidelines |
| 26 January 2009 |
Chapter 1: Introduction |
1.1 Introduction |
Policy reviewed; no change. |
| 5 November 2008 |
Chapter 10: Government Credit Cards |
10.5 Gasoline Credit Cards |
Enquiries section updated. |
| 21 August 2008 |
Chapter 24 25: Gifts to the Crown |
24 25.1Gifts to the Crown |
Chapter renumbered; policy renumbered |
| 21 August 2008 |
Chapter 24 25: Gifts to the Crown |
|
Chapter renumbered |
| 21 August 2008 |
Chapter 23 24: Financial Statement Process |
23 24.1 Financial Statement Process |
Chapter renumbered; policy renumbered; policy reviewed and amended |
| 21 August 2008 |
Chapter 23 24: Financial Statement Process |
|
Chapter renumbered |
| 21 August 2008 |
Chapter 23: Special Purpose Funds/Trust Funds |
23.2 Trust Funds |
New Policy |
| 21 August 2008 |
Chapter 23: Special Purpose Funds/Trust Funds |
23.1 Special Purpose Funds |
New Policy |
| 21 August 2008 |
Chapter 23: Special Purpose Funds/Trust Funds |
|
New Chapter |
| 21 August 2008 |
Chapter 22: Expenses |
22.3 Entitlements, Grants and Shared Cost Agreements |
New Policy; place-holder only |
| 21 August 2008 |
Chapter 22: Expenses |
22.2 Business Area 6300 - Restructuring Costs |
New Policy |
| 21 August 2008 |
Chapter 22: Expenses |
22.1 Expenses - General |
New Policy |
| 21 August 2008 |
Chapter 22: Expenses |
|
New Chapter |
| 21 August 2008 |
Chapter 22: Loans
Chapter 20: Debt Management |
22.2 Loan Guarantees
20.5 Guarantees
|
Chapter renamed and renumbered; policy renamed and renumbered ; place-holder only |
| 21 August 2008 |
Chapter 22: Loans
Chapter 20: Debt Management |
20.4 Hedge Accounting |
New policy; place-holder only |
| 21 August 2008 |
Chapter 22: Loans
Chapter 20: Debt Management |
20.3 Derivatives |
New policy; place-holder only |
| 21 August 2008 |
Chapter 22: Loans
Chapter 20: Debt Management |
20.2 Sinking Funds |
New policy; place-holder only |
| 21 August 2008 |
Chapter 22: Loans
Chapter 20: Debt Management |
22.1 20.1 Granting and Recording Loans
|
Chapter renamed and renumbered; policy renumbered; place-holder only |
| 21 August 2008 |
Chapter 22: Loans
Chapter 20: Debt Management |
|
Chapter renamed and renumbered |
| 21 August 2008 |
Chapter 21 9: Banking |
21.3 9.3 Large Cash Deposits and Withdrawals
|
Chapter renumbered; policy renumbered; place-holder only |
| 21 August 2008 |
Chapter 21 9: Banking |
21.2 9.2 Opening and Maintaining a Trust Bank Account
|
Chapter renumbered; policy renumbered; place-holder only |
| 21 August 2008 |
Chapter 21 9: Banking |
21.1 9.1 Opening and Maintaining a Bank Account
|
Chapter renumbered; policy renumbered; place-holder only |
| 21 August 2008 |
Chapter 21 9: Banking |
|
Chapter renumbered |
| 21 August 2008 |
Chapter 20: Federal Transfers - Recognition
Chapter 21: Revenue Recognition |
21.2 Fiscal Transfers
|
New Policy |
| 21 August 2008 |
Chapter 20: Federal Transfers - Recognition
Chapter 21: Revenue Recognition |
21.1 Revenue, Recoveries, Fees and Other Charges |
New Policy |
| 21 August 2008 |
Chapter 20: Federal Transfers - Recognition
Chapter 21: Revenue Recognition |
20 Federal Transfers - Recognition
|
Policy place-holder removed |
| 21 August 2008 |
Chapter 20: Federal Transfers - Recognition
Chapter 21: Revenue Recognition |
|
Chapter renamed and renumbered |
| 21 August 2008 |
Chapter 19: Foreign Currency Translation |
19.1 Foreign Currency Translation |
Policy reviewed and amended |
| 21 August 2008 |
Chapter 18: LTD Accounting |
18 Long Term Disability (LTD) - Accounting |
Chapter & policy removed (content included in 17.1) |
| 21 August 2008 |
Chapter 17: Environmental Liabilities
Chapter 16: Accrued Liabilities |
16.3 Contingent Liabilities |
New policy; place-holder only |
| 21 August 2008 |
Chapter 17: Environmental Liabilities
Chapter 16: Accrued Liabilities |
17 16.2 Environmental Liabilities |
Chapter renamed and renumbered; policy renumbered |
| 21 August 2008 |
Chapter 17: Environmental Liabilities
Chapter 16: Accrued Liabilities |
16.1 Liabilities - General |
New Policy |
| 21 August 2008 |
Chapter 17: Environmental Liabilities
Chapter 16: Accrued Liabilities |
|
Chapter renamed and renumbered |
| 21 August 2008 |
Chapter 16: Pension Accounting
Chapter 17: Pension, Retirement and Other Obligations |
16 Pension Accounting
17.1 Pension, Retirement and Other Obligations |
Chapter renamed and renumbered; policy renamed and renumbered; policy reviewed and amended
|
| 21 August 2008 |
Chapter 16: Pension Accounting
Chapter 17: Pension, Retirement and Other Obligations |
|
Chapter renamed and renumbered |
| 21 August 2008 |
Chapter 15: Purchase Orders and Commitments |
15.3 Discretionary Grants
|
Chapter removed; policy removed |
| 21 August 2008 |
Chapter 15: Purchase Orders and Commitments |
15.2 Other Commitments
18.2 Other Contractual Obligations
|
Chapter removed; policy moved, renumbered and renamed; place-holder only |
| 21 August 2008 |
Chapter 15: Purchase Orders and Commitments |
15.1 18.3 Purchase Orders
|
Chapter removed; policy moved and renumbered; place-holder only |
| 21 August 2008 |
Chapter 15: Purchase Orders and Commitments |
|
Chapter removed |
| 21 August 2008 |
Chapter 14 15: Accounts Payable |
15.8 Electronic Payments |
New policy; place-holder only |
| 21 August 2008 |
Chapter 14 15: Accounts Payable |
14.7 15.7 Stale-Dated Cheques |
Chapter renumbered; policy renumbered; policy reviewed and amended |
| 21 August 2008 |
Chapter 14 15: Accounts Payable |
14.6 15.6 Cheque Cancellation and Stop Payment |
Chapter renumbered; policy renumbered; policy reviewed and amended |
| 21 August 2008 |
Chapter 14 15: Accounts Payable |
14.5 15.5 Taxable Benefits and Issuance of T4As |
Chapter renumbered; policy renumbered |
| 21 August 2008 |
Chapter 14 15: Accounts Payable |
14.4 15.4 Third Party Demand Payments |
Chapter renumbered; policy renumbered |
| 21 August 2008 |
Chapter 14 15: Accounts Payable |
14.3 15.3 Foreign Currency Payments |
Chapter renumbered; policy renumbered |
| 21 August 2008 |
Chapter 14 15: Accounts Payable |
14.2 15.2 Vendor Master File Policy and Procedures |
Chapter renumbered; policy renumbered |
| 21 August 2008 |
Chapter 14 15: Accounts Payable |
14.1 15.1 Accounts Payable |
Chapter renumbered; policy renumbered |
| 21 August 2008 |
Chapter 14 15: Accounts Payable |
|
Chapter renumbered |
| 21 August 2008 |
Chapter 13 Capital Leases
Chapter 18 Leases and Other Contractual Obligations |
13 Capital Leases
18.1 Operating and Capital Leases |
Chapter renamed and renumbered; policy renamed and renumbered; policy reviewed and amended |
| 21 August 2008 |
Chapter 13 Capital Leases
Chapter 18 Leases and Other Contractual Obligations |
|
Chapter renamed and renumbered |
| 21 August 2008 |
Chapter 14 Tangible Capital Assets |
Guideline 5: Assets Under Contruction - Phased-in Approach |
New guidelines |
| 21 August 2008 |
Chapter 14 Tangible Capital Assets |
Guideline 4: Capitalizing Salaries-Internal Staff |
New guidelines |
| 21 August 2008 |
Chapter 14 Tangible Capital Assets |
Guideline 3: Maintenance / Repairs versus Betterments |
New guidelines |
| 21 August 2008 |
Chapter 14 Tangible Capital Assets |
Guideline 2: Land Expropriations |
New guidelines |
| 21 August 2008 |
Chapter 14 Tangible Capital Assets |
Guideline 1: Customized Software |
New guidelines |
| 21 August 2008 |
Chapter 14 Tangible Capital Assets |
14.3 Non-Monetary Related Party Transactions |
New policy |
| 21 August 2008 |
Chapter 14 Tangible Capital Assets |
14.2 Non-Monetary Transactions |
New policy |
| 21 August 2008 |
Chapter 12 14 Tangible Capital Assets |
12.1 14.1 Tangible Capital Assets |
Chapter renumbered; policy renumbered; policy reviewed and amended |
| 21 August 2008 |
Chapter 12 14 Tangible Capital Assets |
|
Chapter renumbered |
| 21 August 2008 |
Chapter 11 8: Petty Cash and Floats |
11.2 8.2 Cash Floats |
Chapter renumbered; policy renumbered; policy reviewed and amended |
| 21 August 2008 |
Chapter 11 8: Petty Cash and Floats |
11.1 8.1 Petty Cash Funds |
Chapter renumbered; policy renumbered |
| 21 August 2008 |
Chapter 11 8: Petty Cash and Floats |
|
Chapter renumbered |
| 21 August 2008 |
Chapter 13: Inventory |
13.1 Inventory - Supply and Resale |
New Policy |
| 21 August 2008 |
Chapter 10 12: Advances and Prepaid Expenses |
10.2 12.2 Prepaid Expenses |
Chapter renumbered; policy renumbered |
| 21 August 2008 |
Chapter 10 12: Advances and Prepaid Expenses |
10.1 12.1 Advances |
Chapter renumbered; policy renumbered; policy reviewed and amended |
| 21 August 2008 |
Chapter 10 12: Advances and Prepaid Expenses |
|
Chapter renumbered |
| 21 August 2008 |
Chapter 9 10: Government Credit Cards |
9.3 10.5 Gasoline Credit Cards
|
Chapter renumbered; policy renumbered |
| 21 August 2008 |
Chapter 9 10: Government Credit Cards |
9.2 10.4 Credit Card Fees
|
Chapter renumbered; policy renumbered; place-holder only |
| 21 August 2008 |
Chapter 9 10: Government Credit Cards |
10.3 Travel Card |
New policy; place-holder only |
| 21 August 2008 |
Chapter 9 10: Government Credit Cards |
10.2 Purchasing Card (PCard) Policy |
New Policy |
| 21 August 2008 |
Chapter 9 10: Government Credit Cards |
10.1 Fleet Card |
New policy; place-holder only |
| 21 August 2008 |
Chapter 9 10: Government Credit Cards |
9.1 Government Credit Cards |
Policy place-holder removed |
| 21 August 2008 |
Chapter 9 10: Government Credit Cards |
|
Chapter renumbered |
| 21 August 2008 |
Chapter 8 11: Accounts Receivable Management |
8.5 11.5 Corporate Collection Policy |
Chapter renumbered; policy renumbered |
| 21 August 2008 |
Chapter 8 11: Accounts Receivable Management |
8.4 11.4 Central Billing Services
|
Chapter renumbered; policy renumbered; place-holder only |
| 21 August 2008 |
Chapter 8 11: Accounts Receivable Management |
8.3 11.3 Bad Debts Write-Off Procedures |
Chapter renumbered; policy renumbered; policy reviewed and amended |
| 21 August 2008 |
Chapter 8 11: Accounts Receivable Management |
8.2 11.2 Returned Cheques |
Chapter renumbered; policy renumbered |
| 21 August 2008 |
Chapter 8 11: Accounts Receivable Management |
8.1 11.1 Accounts Receivable |
Chapter renumbered; policy renumbered; policy reviewed and amended |
| 21 August 2008 |
Chapter 8 11: Accounts Receivable Management |
|
Chapter renumbered |
| 21 August 2008 |
Chapter 7: Cash Management |
7 7.1 Cash Management
|
Policy renumbered; place-holder only |
| 21 August 2008 |
Chapter 6: Financial Reporting and Accounting Policies |
6.6 Reporting Accounting Changes |
New Policy |
| 21 August 2008 |
Chapter 6: Financial Reporting and Accounting Policies |
6.2 Month-End/Year-End Procedures |
Policy reviewed and amended |
| 21 August 2008 |
Chapter 6: Financial Reporting and Accounting Policies |
6.1 General Ledger New Account Request |
Policy reviewed and amended |
| 21 August 2008 |
Chapter 4: Financial Authority and Responsibilities |
4.1 Government Reporting Entity |
Policy reviewed and amended. |
| 21 August 2008 |
Chapter 3: Budgetary Control |
3.4 Discretionary Spending |
New Policy |
| 21 August 2008 |
Chapter 3: Budgetary Control |
3.2 3.3 Additional Appropriations or Special Warrants |
Policy renumbered |
| 21 August 2008 |
Chapter 3: Budgetary Control
|
3.2 Preparing and Publishing Forecast Update |
New policy; place-holder only |
| 21 August 2008 |
Chapter 2: Budgeting |
2 2.1 Budgeting
|
Policy renumbered; place-holder only |
| 21 August 2008 |
Chapter 1: Introduction |
1 1.1 Introduction |
Policy renumbered |
| |
| 21 December 2007 |
Chapter 1: Introduction |
1 Introduction |
Policy reviewed; no change |
| 21 September 2007 |
Chapter 12: Tangible Capital Assets |
12 Tangible Capital Assets |
Policy reviewed and amended |
| 1 August 2006 |
Chapter 9: Government Credit Cards |
9.3 Gasoline Credit Cards |
Policy relocated from Management Manual 500 |
| 06 June 2006 |
Chapter 10: Advances and Prepaid Expenses |
10.2 Prepaid Expenses |
Policy reviewed; no change |
| 06 June 2006 |
Chapter 4: Financial Authority and Responsibilities |
4.2 Delegation of Financial Authority |
Policy reviewed; no change |
| 16 Feb 2006 |
Chapter 8: Accounts Receivable Management |
8.5 Corporate Collection Policy |
New Policy |
| 01
Nov 2005 |
Chapter
1: Introduction |
1
Introduction |
Policy
reviewed and amended |
| 27
July 2004 |
Chapter
1: Introduction |
1
Introduction |
Policy
reviewed and amended |
| 05
July 2004 |
Chapter
3: Budgetary Control |
3.1
Forecasting and Reporting |
Policy
reviewed and amended |
| 05
July 2004 |
Chapter
3: Budgetary Control |
3.2
Additional Appropriations or Special Warrants |
Policy
reviewed, no change |
| 13
April 2004 |
Chapter
12: Tangible Capital Assets |
12
Tangible Capital Assets |
Policy
reviewed and amended |
