Financial Administration Manual (FAM)
Financial Administration Act
Full Financial Administration Manual
Table of Contents
Subject Index
FAM Frequently Asked Questions
FORMS
Instrument of Delegation
Financial Signing Authorities Spreadsheet
Specimen Signature Record
3 - Chapter Index
3-2 - Glossary
3-3 - Central Agency Responsibilities
Chapter 000 - MANAGEMENT OF THE FINANCIAL FUNCTION
000 - Chapter Index
001 - The Financial Administration Manual
002 - Role of the Financial Management Board
003 - Role of the Program Manager
004 - Role of Executive Finance Officer and Directors
006 - Protecting Personal Financial Information
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 Carry-overs
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 (GST) and Harmonized Sales Tax (HST)
605 - Internal Control - General
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
703-1 - Interpretation Bulletin 01
704 - Accounting for Inventories – General
704-3 - Accounting for Assets - Disposal of Public Property
704-4 - Accounting for Inventories - Write-off, Write-down or Deletion
706-1 - Accounting Controls - General Principles
706-3 - Accounting Controls - Computer Applications
709 - Commitment Accounting and Control
Chapter 800 - CONTROL OF EXPENDITURES
800 - Chapter Index
801 - Grants and Contributions
801-1 - Transfer Payments (Grants-in-Kind)
802 - Delegation of Powers and Duties
802 - Interpretation Bulletin 01
802-1 - Financial Signing Authorities
803 - Verification and Approval of Expenditures and Disbursements
803-3 - Account Verification - Timing of Payments
803-4 - Payment of Interest - October 2023
804 - Imprest Bank Accounts
805 - Issuance of GN Cheques to Departments, Direct Deposit
806 - Revolving Funds
808 - Government Contracts - General
808-1 - Government Contracts - Tenders and Proposals
808-3 - Government Contracts - Local Contract Authority
808-4 - Government Contracts - Standing Agreements
808-5 - Personal Service Contracts
810 - Honoraria for Boards, Committees, and Other Groups
Honorarium Classification Table - FAM 810
810-1 Honoraria for Invited Event Participants
811 - Extending and 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, 2024
820 -1 - Interpretation Bulletin 01
830 - Emergency Expenditures
831 - Public Health Emergency Expenditures
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
890 - Management and Control of Government's Borrowing Limit
Chapter 900 - CONTROL OF REVENUES
900 - Chapter Index
901 - Fees and Licenses, Administrative Penalties and Fines
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
911-1 - Loans and Advances
912 - Privatization of Government Programs
913 - Loss of Cash or Other Assets
913-1 - Loss of Cash or Other Assets - Write-off of Loss of Public Assets or Assets Held in Trust
914 - Recording Revenues
915 - Interest and Administrative Charges on Money Owing to the Government, September 2023
917 - Write-off, Forgiveness and Remission - General
917-1 - Write-off
917-2 - Forgiveness
917-3 - Remission
950 - Revenue and Trust Authorization
FINANCIAL ADMINISTRATION ACT REGULATIONS
Assignment of Government Debt Regulations
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