Staff Directory

You are here

Financial Administration Manual

Financial Administration Act

Full Financial Administration Manual

Table of Contents
Subject Index

USING THE MANUAL

Chapter Index
About the Manual
Central Agency Responsibility
Glossary

Chapter 000 - MANAGEMENT OF THE FINANCIAL FUNCTION
002 - Role of the Financial Management Board
003 - Role of the Program Manager
004 - Role of Executive Finance Officer & Directors
008 - Legislative Audit

Chapter 100 - FINANCIAL SYSTEMS
100 Chapter Index
101 - Financial Coding System
102 - Accounting Systems
103 - Recording Transactions

Chapter 200 (Not Used)

Chapter 300 - BUDGETARY CONTROL
300 Chapter Index
301 - Budget Management Controls
302 - Budget Adjustments and Transfers
302-5 - Capital Carryovers
303 - Special Warrants
307 - Budget Requirements - Revolving Funds

Chapter 400 (Not Used)

Chapter 500 - CASH MANAGEMENT
500 Chapter Index
501 - Investments
502 - Banking Arrangements
503 - Forecasting Cash Flow

Chapter 600 - GOVERNMENT ACCOUNTING POLICY
600 Chapter Index
602 - Consolidated Financial Statements
603 - Internal Audit
604 - Accounting for Goods and Services Tax
605 - Internal Control
605-1 - Internal Control – Accountable Assets
606 - Protection of Personal Financial Information

Chapter 700 - ACCOUNTING FOR EXPENDITURES
700 Chapter Index
703 - Recording Transactions
703-1 - Expenditures - Classification and Appropriation Control
704 - Accounting for Inventories – General
704-3 - Accounting for Assets - Disposal of Public Property
704-4 - Accounting for Inventories - Deletion or Write-off
706-1 - Accounting Controls - General Principles
706-3 - Accounting Controls - Computer Applications
709 - Appropriation and Commitment Control

Chapter 800 - CONTROL OF EXPENDITURES
800 Chapter Index June 2007
801 - Grants and Contributions
801-1 - Transfer Payments (Grants-in-Kind)
802 - Delegation of Powers and Duties- Instrument of Delegation
802-1 - Financial Signing Authorities
803 - Account Verification and Payment Requisition
803-3 - Account Verification - Timing of Payments
803-4 - Payment of Interest
804 - Imprest Bank Accounts
805 - Issuance of GN Cheques to Departments, Direct
806 - Revolving Funds
808 - Government Contracts - General
808-1 - Government Contracts - Tenders and Proposals
808-2 - Delegation of Purchasing Authority
808-3 - Local Contract Authority
808-4 - Government Contracts - Standing Offer Agreements
808-5 - Personal Service Contracts
810 - Honoraria
811 - Extending & Accepting Hospitality
813 - Credit Card Expenditures
813-1 - Credit Card Expenditures – Duty Travel
815 - Aircraft Chartering
817 - Accountable Advances
817-2 -Accountable Advances - Petty Cash
817-3 - Accountable Advances – Temporary Travel Advances
817-4 - Accountable Advances - Contributions
819-1 - Confidentiality of Payroll Information
820-1 - Duty Travel April 1, 2017
850 - Insurance - Damage Claims by Students
851 - Work Experience Programs - Damage Claims
860 - Departmental Cheque Issue Systems
870 - Set-Offs, Third-Party Demands and Assignments
871 - Set-Offs
872 - Third-Party Demands
873 - Assignments
880 - Third Party Funded Agreements


Chapter 900 - CONTROL OF REVENUES
900 Chapter Index
901 - Licenses and Fees

905 - Taxes - General
907 - Credit Granting and Control
908 - Collection of Amounts Owing to the Government
909 - Receipt and Deposit of Public Money
910 - Accountable Forms Control - General
911-1 - Loans and Advances - Introduction
912 - Privatization of Government Programs
913 - Loss of Cash or Other Assets
913-1 - Write-off of Public Assets or Assets Held in Trust
914 - Recording Revenues
915 - Interest on Money Owing to the Government
917 - Write-off, Forgiveness and Remission
917-1 - Write-off
917-2 - Forgiveness
917-3 - Remission
950 - Revenue and Trust Authorization
 

 

Chapter 9800 - SPECIAL PROGRAMS
9800 Chapter Index
9801 - Trappers’ Incentive Grants
9802 - Fur Advances
9805 - Emergency Expenditures
 

FINANCIAL ADMINISTRATION ACT REGULATIONS

Assignment of Government Debt Regulations
Aviation Turbine Fuel Remission Order
Contract of Indemnification Exemption Regulations
Delegation of Authority Regulations
Designating Banks Regulations
Disposal of Public Property Regulations
Government Contract Regulations
Guarantees and Indemnities General Regulations
Guarantees and Indemnities Regulations
Interest Rate Regulations
Investment Regulations
Municipal Taxing Authority Payment Regulations