TOC Financial Administration Manual

Part III

General Revenue Fund and Revolving Funds

3000 Control of the GRF

3001 Net Budgeting in the GRF

3005 Refunds to Vote 

3007 Shared Services

3008 Shared Grants and Programs

3010 Application for Remissions

3020 Suspense Accounts and Conditional Receipts

3100 Payments from the GRF

3101 GRF Payment Responsibilities

3105 Imprest Bank Accounts

3110 Petty Cash and Cash Register Floats 

3112 Petty Cash and Cash Register Float Losses

3120 Payroll Payments 

3122 Salary Payments for New Employees

3130 Air Billing Accounts

3132 Advances to Individuals 

3134 Travel Cards

3136 Travel Expense Claims

3142 Timing of Grant Payments

3150 Timing of Supplier Payments

3152 Interest on Late Supplier Payments

3154 Purchase Cards

3156 Taxes on Goods and Services Updated

3158 Telephone Services

3160 Mail Services

3162 Workers' Compensation Board Assessment

3180 Association Dues and Professional Fees

3182 Education Expenses

3186 Demands for Payment

3188 Payments Due Deceased Persons

3200 Establishment and Control of Revolving Funds

3205 Approval of Revolving Funds

3210 Budget and Control of Revolving Funds

3215 Financial Reporting Requirements and Accounting Policies for Revolving Funds

3300 Holding Money in the GRF

3305 Holding Money in the GRF through Consolidated Offset Balance Concentration (COBC)

3310 Holding Money in the GRF (Other MIDAS Entities)

3315 Terms & Conditions for Moneys Held in the GRF

Special Purpose Funds and Trust Money

3400 Control of Special Purpose Funds and Trust Money

3405 Establishment and Control of Special Purpose Funds and Trust Money

3410 Cash Management of Special Purpose Funds and Trust Money

3415 Financial Statements and Accounting for Special Purpose Funds and Trust Money

3420 Disposition of Unclaimed Trust Money

Receipt, Deposit and Control of Public Money

3500 Control of Public Money

3505 Receipt and Control of Public Money

3510 Minor Errors in Remittances

3515 NSF Cheques

3520 Credit and Debit Card Receipts

3525 Receipt of Donations Updated

3530 Electronic Funds Transfer Receipts

Bank Accounts

3600 Control of Bank Accounts

3605 Approval of Bank Accounts

3610 Controls over Bank Accounts

3615 Bank Account Interest and Charges

Accounts Receivable

3700 Control of Accounts Receivable

3705 Credit Terms

3710 Accounts Receivable Records

3715 Collection Activities

3720 Collection Agency Fees

3725 Write-off or Cancellation of Accounts Receivable


3800 Control of Tangible Capital Assets and Inventory

3805 Management of Inventories

3810 Management of Tangible Capital Assets

Part IV

Treasury Board's Risk Management Policies

4000 Financial Systems 

4005 Acquisition of Financial Systems

4010 Development of Financial Systems

4015 Implementing Financial Systems 

4020 System Processing Controls

4025 System Security

4100 Other Risk Management Policies

4101 Incidents of Suspected Fraud or Similar Illegal Acts 

4102 Employee Onus to Report Suspected Fraud or Similar Illegal Acts 

4105 Reporting Incidents of Fraud or Similar Illegal Acts

4110 Compensation for Loss Payments 

4115 Fidelity Bond

4120 Employee Liability Protection

4125 Insurance

4130 Internal Audit Guideline

Treasury Board's General Management Policies

4200 Personal Services

4205 Secondments

4210 Personal Service Contracts

4215 Ministerial Assistants' Salaries and Other Related Expenses

4300 Allowances, Benefits and Other Employee-related Expenses

4305 Vehicle Policy for Senior Officials 

4310 Relocation Expenses

4315 Long Service Recognition

4320 Retirement Expenses

4325 Recognizing Excellence

4400 Travel and Business Expenses

4405 Employee Travel

4407 Vendor Sponsored Travel

4410 Interview Expenses

4415 Geological Survey Parties

4420 Business Expenses for Ministry Officials 

4425 Banquet Expenses 

4430 Ministers' Travel and Business Expenses

4435 Frequent Flyer Points

4440 Private Aircraft

4445 Fines for Parking and Traffic Offences

4500 Goods and Services

4505 Purchases of Supplies and Services

4510 Contracts for Services

4525 Communications (Advertising)

4530 Transportation of Goods

4535 Rent of an Aircraft

4540 Primary Research

4545 Protocol Gifts

4550 Christmas Cards

4552 Condolences upon the Death of an Employee

4553 Premier's Office - Gifts and Flower Arrangements

4555 Land Purchases

4565 Appliances for Employee Use

4600 Transfers

4605 Control of Transfers

4610 Contributions (Donations) Updated

4615 Grants in Lieu of Taxes

5000 Remuneration for Boards, Commissions and Committees

5005 Per Diem Rates (Boards, Commissions and Committees)

5010 Travel and Other Expenses (Boards, Commissions and Committees)