Authority for Expenditure and Payment

1.020

1.030

Chapter 2 - Expenditures / Payments / Payables

Accountable Advances (other than Travel Advances)

2.010

Approval and Size of Invoice Batches

2.020

Assignments of Payments or Debt

2.030

Attachments to Recaps - Scanning of Documents

2.040

2.045

Bank Assignments, Court Orders and Related Situations

2.050

Cancellation of Cheques and Invoices

2.060

Debtors in Arrears

2.070

Direct Charges

2.075

Distribution of Processed Cheques

2.080

Holding Unclaimed Salary / General Cheques

2.090

Interest on Overdue Accounts

2.100

Invoice Uploads to FMS Oracle Accounts Payable

2.110

Joint Payments

2.120

Journey Authorizations and Travel Claims

2.130

One Time Payments (ONET’s)

2.140

Payment Processing

2.150

Payments in Foreign Currencies

2.160

Payments to Companies Subject to a Change in Legal Structure

2.170

Payments to Vendors at an Address Other than the Shipping Address

2.180

Petty Cash Funds

2.190

Refunds or Repayments of Expenditures

2.200

Restrictions on Emergency Payments

2.220

Special Payments (Revenues / Expenditures)

2.230

Processing of Harmonized Sales Tax on Payments to Suppliers

2.240

2.250

Chapter 3 - Revenue / Receipting / Receivables

Acceptance of Non-Canadian Funds

3.010

Acceptance of Personal Cheques

3.020

Accounts Receivable Sub-Systems and Control Accounts

3.030

Cashier Allowances

3.040

Dishonoured Cheques

3.050

Control Over Monies Receipted in Departments

3.060

Non - Revenue Bearing Mail

3.070

Postdated Cheques

3.080

Remittance of Public Money Net of Fees

3.090

Structure of Accounts Receivable Ledger - FMS

3.100

3.110

3.120

Chapter 4 - Financial Management System

Document Numbering in the FMS Oracle System

4.010

Reporting - Financial Management System (FMS)

4.020

Request for Security Access

4.030

Uploads of Financial Transactions to FMS Accounts Receivable

4.040

Chapter 5 - General Ledger

Contractor’s Holdback

5.010

General Ledger Account Maintenance

5.020

Preparing Journal Entries

5.030

Rearrangement and Transfer of Duties (Reorganizations)

5.040

Chapter 6 - Available Funds

Commitment and Encumbrance Policy

6.010

Freezing Funds - Special Circumstances

6.020

Pre-Commitments/Future Payments Obligations for Delivery of Goods/Services

6.030

Recording Accrual Entries Against an Appropriation (Due Date Processing of Suppliers Invoices)

6.040

Chapter 7 - Requisitioning and Purchasing

Approval of Purchase Requisitions

7.010

Cancellation of Purchase Orders (Impact on Available Funds)

7.020

Final Close of Purchase Orders (Impact on Available Funds)

7.030

Chapter 8 - Payroll

Earned Leave Costs Paid Out

8.010

Employer-Employee Relationship

8.020

Miscellaneous Deductions from Payroll Cheques (No Legal Implication)

8.030

Payroll Compliance Procedures - Responsibilities and Access to Payroll Files

8.040

Replacement of Lost Payroll Cheques (Bulk)

8.050

Taxable Benefits

8.060

Chapter 9 - Accountability

Accountability Framework - Government Entities

9.010

Chapter 10 - Public Accounts

Accounting for Government Grants

10.010

Public Accounts Liabilities - Year-End Processing

10.020

Chapter 11 - Banking

Automatic Banking Machine (ABM) Usage - Government Bank Operations

11.010

Bid Deposits

11.020

Electronic Commerce Policies and Procedures

11.030

Night Deposit Service - Royal Bank Accounts

11.040

Operation of Government Bank Accounts

11.050

Outstanding Cheques

11.060

Revenue Transfer Bank Accounts

11.070

Chapter 12 - Capital Assets

Tangible Capital Assets

12.010