Financial Administration Manual


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1. What is the purpose of the Financial Administration Manual?

Policies and directives in the Financial Administration Manual (FAM) provide general and specific requirements for spending, approvals, financial reporting and other requirements deemed necessary to provide for sound financial management and control of and accounting for public resources.

2. Which policies are applicable to my organization?

The table in Section 1500 Applicability of the Financial Administration Manual summarizes the applicability of the policies.  The following appendices provide a breakdown of "executive government," "public agencies," and "public money" to clarify the applicability of policies;


3. How do I locate information on a specific topic? How do I find information about related topics? 

FAM contains a search function accessible from the Table of Contents page. Type the keyword(s) into the search field to find sections related to the topic that you are interested in.

To find information about related topics, see the “References” component found at the end of most sections. These references can provide additional information that is related to the subject matter contained in the section. Links to these references are provided, where possible.


4. The rates for travel allowances for employees are not included in FAM.  Where are they located?  Why aren't they included in FAM?  

Travel allowance rates are set in The Collective Bargaining Agreement between The Government of Saskatchewan and Saskatchewan Government and General Employees' Union (SGEU Collective Bargaining Agreement).  The rates are specified in the Saskatchewan Public Service Commission Human Resource Manual (HR Manual).

As these rates are set in the SGEU Collective Bargaining Agreement and provided in the HR Manual, they are not duplicated in FAM.  Where HR policies are referred to in FAM, links to the HR Manual are provided.


5. Why are processing rules related to the Government's central financial system not included with policies and procedures in the sections of FAM?  Where do I find processing rules?

FAM contains policies and procedures, not details relating to transactions processing. Appendix H Central System Processing, however, does address some basic MIDAS processes that flow directly from the policies and procedures in FAM.  For additional MIDAS processing details, the MIDAS training manuals and the on-line MIDAS Knowledge Centre can be referenced.


6. Who decides to make changes and how are they made?

FAM 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.  Changes to FAM are handled by FMB.  To contact FMB, refer to Contact the Authors on the Manual home page.


7. How are users notified of updates to FAM?

Users can view the on-line Table of Contents, at any time, where new and updated sections of FAM are marked.

Users can subscribe to be autmatically notified by email when FAM has been updated.  To sign up, see "Subscribe" on the Manual home page.   


8. How can I tell when a specific section or appendix was last updated?

The date of the last update to a section or appendix is indicated in the right corner of the yellow banner at the top of each page.


9. How can I tell what has changed?

Users can access a description of each update through Record of Revisions.  From the Manual home page, click on "Recent Manual Updates", then "Record of Revisions", and then the particular Update that you are interested in.


10. How can I view updates?

Only the most recently revised sections and appendices are retained on-line.  Users can access the sections and appendices found in the latest update through Recent manual updates found on the Manual home page.  Click on the words "click here" to view the most recent Update.  The first table in the document contains a description of major changes and the second table lists all the changed sections and appendices and provides links to them.


11. Is it possible to have a printed copy of FAM?

To print a copy of the Financial Administration Manual, refer to Want to print a copy? on the Manual home page.  We have combined all of these files into three downloads for ease of printing.  The Provincial Comptroller's Office, Ministry of Finance does not distribute printed copies of FAM.


12. What do we do if we cannot comply with a particular requirement?

Exemptions from compliance with procedures may be provided in some situations.  A request for approval for an exemption should be sent to the Provincial Comptroller's Office, Ministry of Finance.  The request should include the reason for the request and an explanation of the controls to be implemented that would render the proposal acceptable.  Each request is reviewed on an individual basis.


13. What do we do if we want to make a payment that is not covered in FAM?

All payments must have legislative authority and comply with Treasury Board policy (refer to Section 3101 GRF Payment Responsibilities and "Frequently Asked Questions About Government Payment Authorities"). Consult with the ministry Corporate Service Head, who may consult with legal counsel and the Financial Management Branch of the Provincial Comptroller's Office.



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