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Table of Contents
NEW: The following policies are now available as independent
pdf documents.
Chapter 1 - Introduction
1 Introduction
Chapter 2 - Budgeting
2 Budgeting
Chapter 3 - Budgetary Control
3.1 Forecasting and
Reporting
3.2 Additional Appropriations
or Special Warrants
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
Chapter 7 - Cash Management
7 Cash Management
Chapter 8 - Accounts Receivable Management
8.1 Accounts Receivable
8.2 Returned Cheques
8.3 Bad Debts Write-off
Procedures
8.4 Central Billing Services
8.5 Corporate Collection Policy
Chapter 9 - Government Credit Cards
9.1 Government Credit cards
9.2 Credit Card Fees
9.3 Gasoline Credit Cards
Chapter 10 - Advances and Prepaid Expenses
10.1 Advances
10.2 Prepaid Expenses
Chapter 11 - Petty Cash and Floats
11.1 Petty Cash Funds
11.2 Cash Floats
Chapter 12 - Tangible Capital Assets
12 Tangible Capital
Assets
Chapter 13 - Capital Leases
13 Capital Leases
Chapter 14 - Accounts Payable
14.1 Accounts Payable
14.2 Vendor Master File
Policy and Procedures
14.3 Foreign Currency
Payments
14.4 Third Party Demand
Payments
14.5 Taxable Benefits
and Issuance of T4As
14.6 Cheque Cancellation
and Stop Payment
14.7 Stale-Dated Cheques
Chapter 15 - Purchase Orders and Commitments
15.1 Purchase Orders
15.2 Other Commitments
15.3 Discretionary Grants
Chapter 16 - Pension Accounting
16 Pension Accounting
Chapter 17 - Environmental Liabilities
17 Environmental Liabilities
Chapter 18 - LTD Accounting
18 Long Term Disability
(LTD) - Accounting
Chapter 19 - Foreign Currency Translation
19 Foreign Currency
Translation
Chapter 20 - Federal Transfers - Recognition
20 Federal Transfers - Recognition
Chapter 21 - Banking
21.1 Opening and Maintaining a Bank Account
21.2 Opening and Maintaining a Trust Bank Account
21.3 Large Cash Deposits and Withdrawals
Chapter 22 - Loans
22.1 Granting and Recording Loans
22.2 Loan Guarantees
Chapter 23 - Financial Statement Process
23 Financial Statement
Process
Chapter 24 - Gifts to the Crown
24 Issue of Income Tax Receipts for Gifts
to the Crown
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