Financial Administration Manual

About this manual

Purpose
The purpose of this manual is to communicate to departments 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 complex 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. The Financial Administration Act, 1993 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 Division of the Department of Finance, under the authority of Treasury Board.

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

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.

Part II – Financial Reporting – contains Treasury Board’s policies that relate to financial reporting (e.g., the Public Accounts, the Summary Financial Statements and the General Revenue Fund 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 departments. 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 (i.e., forms and terms that are referred to in the Manual, a chart that summarizes delegations of authority, and descriptions of general laws) to assist in making the Manual user-friendly; and

information that is particular to the processing of transactions through the Government’s central financial system, RES. These processes may change with the introduction of the new central financial system.

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