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 |
| 30 December 2011 | Chapter 4: Financial Authority and Responsibilities | 4.3 Accounting Framework for Government Not-For-Profit Entities | New Policy. |
29 November 2011 |
Chapter 7 Cash Management |
Policy reviewed and amended. |
|
26 August 2011 |
Chapter 3: Budgetary Control |
Policy reviewed and amended. |
|
26 October 2010 |
Chapter 24: Financial Statement Process |
Policy reviewed and amended |
|
26 October 2010 |
Chapter 23: Special Purpose Funds/Trust Funds |
Policy reviewed and amended |
|
26 October 2010 |
Chapter 23: Special Purpose Funds/Trust Funds |
Policy reviewed and amended |
|
26 October 2010 |
Chapter 22: Expenses |
Policy reviewed and amended |
|
26 October 2010 |
Chapter 21: Revenue Recognition |
Policy reviewed and amended |
|
26 October 2010 |
Chapter 18 Leases and Other Contractual Obligations |
Policy reviewed and amended |
|
26 October 2010 |
Chapter 17: Pension, Retirement and Other Obligations |
Policy reviewed and amended |
|
26 October 2010 |
Chapter 16: Accrued Liabilities |
Policy reviewed and amended |
|
26 October 2010 |
Chapter 14 Tangible Capital Assets |
Policy reviewed and amended |
|
26 October 2010 |
Chapter 14 Tangible Capital Assets |
Policy reviewed and amended |
|
26 October 2010 |
Chapter 14 Tangible Capital Assets |
Policy reviewed and amended |
|
26 October 2010 |
Chapter 11: Accounts Receivable Management |
Policy reviewed and amended |
|
26 October 2010 |
Chapter 11: Petty Cash and Floats |
Policy reviewed and amended |
|
26 October 2010 |
Chapter 8: Petty Cash and Floats |
Policy reviewed and amended |
|
26 October 2010 |
Chapter 8: Petty Cash and Floats |
Policy reviewed and amended |
|
18 March 2010 |
Chapter 1: Introduction |
Policy reviewed and amended. |
|
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 22: Expenses |
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 January 2010 |
Chapter 3: Budgetary Control |
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. |
22 January 2010 |
Chapter 3: Budgetary Control |
Policy reviewed, and amended to reflect dept name changes pursuant to the proclamation of the Public Service Act. |
|
1 December 2009 |
Chapter 16: Accrued Liabilities |
Policy reviewed and amended |
|
1 December 2009 |
Chapter |
Policy reviewed and amended |
|
1 December 2009 |
Chapter 11: Petty Cash and Floats |
11.3 Bad Debt Write-off Procedures |
Policy reviewed and amended |
1 December 2009 |
Chapter 5: CFMS Financial System Overview |
Policy reviewed and amended |
|
2 April 2009 |
Chapter 13: Inventory |
Policy reviewed and amended |
|
2 April 2009 |
Chapter 12: Advances and Prepaid Expenses |
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 |
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 |
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 |
New policy |
|
19 March 2009 |
Chapter 7 Cash Management |
7.1 Cash Management Policy |
New policy |
10 March 2009 |
Chapter 14 Tangible Capital Assets |
New guidelines |
|
10 March 2009 |
Chapter 14 Tangible Capital Assets |
New guidelines |
|
10 March 2009 |
Chapter 14 Tangible Capital Assets |
New guidelines |
|
26 January 2009 |
Chapter 1: Introduction |
1.1 Introduction |
Policy reviewed; no change. |
5 November 2008 |
Chapter 10: Government Credit Cards |
Enquiries section updated. |
|
21 August 2008 |
Chapter |
Chapter renumbered; policy renumbered |
|
21 August 2008 |
Chapter |
Chapter renumbered |
|
21 August 2008 |
Chapter |
|
Chapter renumbered; policy renumbered; policy reviewed and amended |
21 August 2008 |
Chapter |
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 20: Debt Management |
20.5 Guarantees |
Chapter renamed and renumbered; policy renamed and renumbered ; place-holder only |
21 August 2008 |
Chapter 20: Debt Management |
20.4 Hedge Accounting |
New policy; place-holder only |
21 August 2008 |
Chapter 20: Debt Management |
20.3 Derivatives |
New policy; place-holder only |
21 August 2008 |
Chapter 20: Debt Management |
20.2 Sinking Funds |
New policy; place-holder only |
21 August 2008 |
Chapter 20: Debt Management |
|
Chapter renamed and renumbered; policy renumbered; place-holder only |
21 August 2008 |
Chapter 20: Debt Management |
Chapter renamed and renumbered |
|
21 August 2008 |
Chapter |
|
Chapter renumbered; policy renumbered; place-holder only |
21 August 2008 |
Chapter |
|
Chapter renumbered; policy renumbered; place-holder only |
21 August 2008 |
Chapter |
|
Chapter renumbered; policy renumbered; place-holder only |
21 August 2008 |
Chapter |
Chapter renumbered |
|
21 August 2008 |
Chapter 21: Revenue Recognition |
21.2 Fiscal Transfers |
New Policy |
21 August 2008 |
Chapter 21: Revenue Recognition |
New Policy |
|
21 August 2008 |
Chapter 21: Revenue Recognition |
20 Federal Transfers - Recognition |
Policy place-holder removed |
21 August 2008 |
Chapter 21: Revenue Recognition |
Chapter renamed and renumbered |
|
21 August 2008 |
Chapter 19: 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 16: Accrued Liabilities |
New policy; place-holder only |
|
21 August 2008 |
Chapter 16: Accrued Liabilities |
|
Chapter renamed and renumbered; policy renumbered |
21 August 2008 |
Chapter 16: Accrued Liabilities |
16.1 Liabilities - General |
New Policy |
21 August 2008 |
Chapter 16: Accrued Liabilities |
Chapter renamed and renumbered |
|
21 August 2008 |
Chapter 17: Pension, Retirement and Other Obligations |
17.1 Pension, Retirement and Other Obligations |
Chapter renamed and renumbered; policy renamed and renumbered; policy reviewed and amended |
21 August 2008 |
Chapter 17: Pension, Retirement and Other Obligations |
Chapter renamed and renumbered |
|
21 August 2008 |
|
|
Chapter removed; policy removed |
21 August 2008 |
|
18.2 Other Contractual Obligations |
Chapter removed; policy moved, renumbered and renamed; place-holder only |
21 August 2008 |
|
|
Chapter removed; policy moved and renumbered; place-holder only |
21 August 2008 |
|
Chapter removed |
|
21 August 2008 |
Chapter |
15.8 Electronic Payments |
New policy; place-holder only |
21 August 2008 |
Chapter |
Chapter renumbered; policy renumbered; policy reviewed and amended |
|
21 August 2008 |
Chapter |
Chapter renumbered; policy renumbered; policy reviewed and amended |
|
21 August 2008 |
Chapter |
Chapter renumbered; policy renumbered |
|
21 August 2008 |
Chapter |
Chapter renumbered; policy renumbered |
|
21 August 2008 |
Chapter |
Chapter renumbered; policy renumbered |
|
21 August 2008 |
Chapter |
Chapter renumbered; policy renumbered |
|
21 August 2008 |
Chapter |
Chapter renumbered; policy renumbered |
|
21 August 2008 |
Chapter |
Chapter renumbered |
|
21 August 2008 |
Chapter 18 Leases and Other Contractual Obligations |
18.1 Operating and Capital Leases |
Chapter renamed and renumbered; policy renamed and renumbered; policy reviewed and amended |
21 August 2008 |
Chapter 18 Leases and Other Contractual Obligations |
Chapter renamed and renumbered |
|
21 August 2008 |
Chapter 14 Tangible Capital Assets |
New guidelines |
|
21 August 2008 |
Chapter 14 Tangible Capital Assets |
New guidelines |
|
21 August 2008 |
Chapter 14 Tangible Capital Assets |
New guidelines |
|
21 August 2008 |
Chapter 14 Tangible Capital Assets |
New guidelines |
|
21 August 2008 |
Chapter 14 Tangible Capital Assets |
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 |
|
Chapter renumbered; policy renumbered; policy reviewed and amended |
21 August 2008 |
Chapter |
Chapter renumbered |
|
21 August 2008 |
Chapter |
|
Chapter renumbered; policy renumbered; policy reviewed and amended |
21 August 2008 |
Chapter |
|
Chapter renumbered; policy renumbered |
21 August 2008 |
Chapter |
Chapter renumbered |
|
21 August 2008 |
Chapter 13: Inventory |
13.1 Inventory - Supply and Resale |
New Policy |
21 August 2008 |
Chapter |
Chapter renumbered; policy renumbered |
|
21 August 2008 |
Chapter |
|
Chapter renumbered; policy renumbered; policy reviewed and amended |
21 August 2008 |
Chapter |
Chapter renumbered |
|
21 August 2008 |
Chapter |
|
Chapter renumbered; policy renumbered |
21 August 2008 |
Chapter |
|
Chapter renumbered; policy renumbered; place-holder only |
21 August 2008 |
Chapter |
10.3 Travel Card |
New policy; place-holder only |
21 August 2008 |
Chapter |
10.2 Purchasing Card (PCard) Policy |
New Policy |
21 August 2008 |
Chapter |
10.1 Fleet Card |
New policy; place-holder only |
21 August 2008 |
Chapter |
9.1 Government Credit Cards |
Policy place-holder removed |
21 August 2008 |
Chapter |
Chapter renumbered |
|
21 August 2008 |
Chapter |
|
Chapter renumbered; policy renumbered |
21 August 2008 |
Chapter |
|
Chapter renumbered; policy renumbered; place-holder only |
21 August 2008 |
Chapter |
|
Chapter renumbered; policy renumbered; policy reviewed and amended |
21 August 2008 |
Chapter |
Chapter renumbered; policy renumbered |
|
21 August 2008 |
Chapter |
Chapter renumbered; policy renumbered; policy reviewed and amended |
|
21 August 2008 |
Chapter |
Chapter renumbered |
|
21 August 2008 |
Chapter 7: Cash Management |
|
Policy renumbered; place-holder only |
21 August 2008 |
Chapter 6: Financial Reporting and Accounting Policies |
New Policy |
|
21 August 2008 |
Chapter 6: Financial Reporting and Accounting Policies |
Policy reviewed and amended |
|
21 August 2008 |
Chapter 6: Financial Reporting and Accounting Policies |
Policy reviewed and amended |
|
21 August 2008 |
Chapter 4: Financial Authority and Responsibilities |
Policy reviewed and amended. |
|
21 August 2008 |
Chapter 3: Budgetary Control |
3.4 Discretionary Spending |
New Policy |
21 August 2008 |
Chapter 3: Budgetary Control |
|
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 |
|
Policy renumbered; place-holder only |
21 August 2008 |
Chapter 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 |
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 |