Purpose

The purpose of this Manual is to communicate to ministries and public agencies, Treasury Board’s policies and the Provincial Comptroller’s directives for the control, management and accounting of government financial resources. General information about the Government is also included in the Manual to assist users in understanding the governance environment within which these policies and directives apply.

Authority

Treasury Board’s policies and the Provincial Comptroller’s directives are made pursuant to The Financial Administration Act, 1993 which is the principal authority for financial management and administration for executive government. This Manual is produced by the Financial Management Branch (FMB) of the Provincial Comptroller’s Office of the Ministry of Finance, under the authority of Treasury Board.

Structure 

The contents of the Manual are grouped into four parts and several apendicies:

Part I – General Information – contains general information about the form and structure of the Government and the roles of the Legislature and other key groups, such as Cabinet and Treasury Board. This part does not contain specific Treasury Board policies or Provincial Comptroller directives. Section 1500 Applicability of the Financial Administration Manual contains a table that summarizes the application of Treasury Board policies and Provincial Comptroller directives contained in the Manual (e.g., to ministries, public agencies, funds).

Part II – Financial Reporting – contains Treasury Board’s policies that relate to financial reporting (e.g., Public Accounts, which contain the Summary Financial Statements).

Part III – Public Money and Property – contains Treasury Board’s policies and directives of the Provincial Comptroller that relate directly to the General Revenue Fund, as well as Treasury Board’s policies that relate to special purpose funds, trust funds and accounts, which are administered by ministries. Part III also includes general policies for the receipt, deposit and control of public money and the control of bank accounts, accounts receivable and property.

Part IV – Financial Management and Administration – contains Treasury Board’s policies that are made under the general authority of Treasury Board over executive government and public agencies. The applicability of each policy is indicated. Part IV also contains Treasury Board’s policies for board member remuneration and reimbursement for travel and other expenses.

Appendices - provide the following:

• a breakdown of "executive government," "public agencies," and "public money" to clarify the applicability of policies;

• supplementary information to assist in making the Manual user-friendly (e.g., forms and terms that are referred to in the Manual, descriptions of general laws, and information for directors of government boards);

• a summary of delegations which outlines the levels of approval required for various policies in the Manual;

• information on the processing of transactions through the Government's central financial system, MIDAS, that relate to specific policies; and

• the Province of Saskatchewan - General Revenue Fund - Year End Reporting Requirements and Procedures and the General Revenue Fund Quarter-end Procedures.