Financial Management Policy Instruments – A – Z

The indented titles have been replaced by the non-indented title above.

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W

X

Y

Z

A

• Account Verification, Directive on
  • Account Verification, Policy on (archived)
• Accountable Advances, Directive on
  • Petty Cash
• Accountable Advances, Guideline on
• Accountable Advances Regulations
• Accounting for Inventories
• Accounting for Non-Monetary Transactions
• Accounting Standard 1.2 - Treasury Board -Departmental and Agency Financial Statements
• Accounting Standard 1.3 - Treasury Board - Departmental and Agency Quarterly Financial Report
• Accounting Standard 2.2 - Treasury Board - Materiality
• Accounting Standard 3.1 - Treasury Board - Capital Assets
• Accounting Standard 3.1.1 - Treasury Board - Software
• Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions)
• Accounting Standard 3.3 - Treasury Board - Prepayments
• Accounting Standard 3.4 - Treasury Board - Inventories
• Accounting Standard 3.6 - Treasury Board - Contingencies
• Accounting treatment of amounts recovered by Justice Canada in 2006-2007
• Accounting treatment related to severance pay liability as at March 31, 2010
• Acquisition Cards, Directive on
  • Acquisition Cards, Policy on (1998-01-01)
  • Policy Notice on Acquisition Cards-Internet transactions
  • Information Bulletin, Credit Cards Security Issue (1999-12-3)
  • Information Notice, Government Acquisition Cards Contract (2001-11-5)
  • Information Bulletin, Corcan-Acceptance of Acquisition Cards (1999-11-29)
  • Information Bulletin, Acquisition Cards (1999-09-14)
  • Information Bulletin, Corcan-Acceptance of Acquisition Credit Card (1999-03-01)
• Allowances for Valuation of Assets and Liabilities - Policy for
• Application of the Goods and Services Tax/Harmonized Sales Tax, Directive on the
  • Application of the Goods and Services Tax and the Harmonized Sales Tax in the Departments and Agencies of the Government of Canada, Policy on the - For FIS compliant Departments and Agencies
  • Reduction in the Rate of the GST/HST (2006-06-13)
  • Reduction in the Rate of the GST/HST (2007-12-21)
• Application of Goods and Services Tax/Harmonized Sales Tax, Guideline on the

B

• Benefits Report and Strategy Paper using Benefits Realisation for FIS
• British Columbia Carbon Tax

C

• Canadian Cost-Benefit Analysis Guide:  Regulatory Proposals
• Chart of Accounts
• Cheque Issue Regulation
• Chief Financial Officer Qualifications, Guideline on
• Claims and Ex Gratia Payments, Directive on
  • Claims and Ex Gratia Payments, Policy on
• Claims and Ex Gratia Payments, Guideline on
  • Appendices A, B and D of the Policy on Claims and Ex Gratia Payments
• Collection of Receivables, Guideline on
  • Appendices A and B of the Policy on Receivables Management (revised 2002-07-01).
• Common Financial Management Business Process For Pay Administration, Guideline On
• Contingencies, Directive on
  • Accounting for Costs and Liabilities Related to Contaminated Sites, Policy on   
  • Contingent Liabilities of the Government of Canada and Consequential Policies with Regard to the Reporting of the Financial Position of, and Insurance Schemes Operated by, Crown Corporations - TB Circular 1984-63
• Costing Guide

D

• Debt Write Off Regulations, Revised
• Delegation of Financial Authorities for Disbursements, Directive on
  • Delegation of Authorities, Policy on
  • Information Bulletin, Delegation of Financial Authorities (1996-10-23)
• Departmental Bank Accounts, Directive on
  • Departmental Bank Accounts, Policy on
• Departmental Financial Reporting Requirements for Fiscal Year Ended March 31, 2011
• Departmental Performance Reports

E

• Effect of Subsection 24(2) of the Interpretation Act on Subsection 155(4) of the Financial Administration Act
• Electronic Authorization and Authentication - Directive on (effective 2012-03-01)
• Establishing the Level of a Cost-Based User Fee or Regulatory Charge, Guide to
• Estimates - Publications, Appropriation Acts (Supply Bills)
• Expenditure Initiation and Commitment Control, Directive on
  • Commitment Control, Policy on

F

• Financial Administration Act
• Financial Arrangements and Funding Options, Guide on
• Financial Management Governance, Policy on
  • Responsibilities and Organization for Comptrollership- Policy on
• Financial Resource Management, Information and Reporting, Policy on
  • Policy and Principles - Treasury Board Accounting Standard 1.1
• Financial Management of Pay Administration, Directive on
  • Comptrollership Pay Administration, Policy on
• Financial Management of Pay Administration, Guideline on
• Financial Management System Configuration
• Financial Information Strategy (FIS) Accounting Manual (2001-07-13)
  • Supplement: Guidance on accounting for contingent liabilities stemming from claims and litigation and contingent gains (2005-03-27)
  • Supplement: Remediation Liabilities Related to Contaminated Sites (2010-12-15)
  • Supplement: Future Asset Restoration Liability (2010-12-15)
  • Supplement: Interdepartmental Transfers – Capital Assets (2010-12-15)
• Financial Resource management, information and reporting, Policy on
• Financing of Conferences and Seminars

G

• Government Electronic Directory Services
• Guidance for Deputy Ministers

H

I

• Interdepartmental Charging and Transfers Between Appropriations, Policy on
• Interest and Administrative Charges, Guideline on
• Interest and Administrative Charges Regulations
• Internal Control, Policy on
• Interpretation Act

J

 

K

 

L

• Loans and Loan Guarantees, Directive on
  • Loans, Policy on
• Losses of Money or Property, Directive on
  • Losses of Money and Offences and other Illegal Acts Against the Crown, Policy on

M

• Main and Supplementary Estimates
• Management of expenditures on travel, hospitality and conferences, Directive on the

N

 

O

 

P

• Payables at Year-End (PAYE)
• Pay Administration Control Framework Tool
• PAYE for Lump-Sum Payment as at March 31, 2009, Guidance on
• Payment, Collection and Remittance of Provincial Taxes and Fees, Directive on the
  • Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements), Policy on the (excluding Appendix C)
• Payment Requisitioning and Cheque Control, Directive on 
  • Interdepartmental Settlements, Policy on
  • Control of Receiver General Cheques Policy on
  • Payment Requisitioning and Payment on Due Date, Policy on
  • Policy requirement 5.4 of the Policy on Recording of Receipts of Money (jointly rescinded - see Directive on Receipt, Deposit and Recording of Money)
  • Information Bulletin, Advance Payments (1995-08-18)
  • TB Circular 1996-1, Changes to the Payment on Due Date Policy (1996-02-06)
• Payments and Settlements Requisitioning Regulations, 1997
• Payments to Estates Regulations, 1996
• Policy Framework on Financial Management
• Public Accounts of the Government of Canada

Q

• Quarterly Financial Reports for Crown Corporations, Standard on (2011-04-01)

R

• Receipt and Deposit of Public Money Regulations, 1997
• Receipt, Deposit and Recording of Money, Directive on
  • Acceptance of credit cards as means of payment for goods and services provided by the Government (2006-12-18)
  • TB Circular 1987-18 Accepting Credit Cards as Means of Payment for Goods and Services Provided by the Government
  • Deposits, Policy on
  • Banking Compensation, Policy on
  • Policy on Recording of Refunds of Expenditures and Repayments of Advances
  • Policy on Recording of Receipts of Money (jointly rescinded -see Directive on Payment Requisitioning and Cheque Control)
  • Information Bulletin, Retention of Federal Fees, etc. by Provinces and Collectors (1996-09-20)
• Receivables Management, Directive on
  • Receivables Management, Policy on
  • Information Bulletin, Revised Policy on the Receivable Management (2002-07-04)
• Recipient Audits Under the Policy on Transfer Payments and the Directive on Transfer Payments, Guideline on
  • Guide on the Audit of Federal Contributions – Part II: Suggested Approaches and Procedures
• Reciprocal Taxation Agreement with the Northwest Territories, Revised
• Reciprocal Taxation Agreements with Provinces and Territories, Summary of
• Recording of Financial Transactions in the Accounts of Canada, Directive on
  • Classification and Coding of Financial Transactions, Policy on (2009-10-01)
• Remissions (1993-04-02)
• Reporting departmental total annual expenditures on travel, hospitality and conferences, Template and guidance for
• Reporting Requirements for the Fiscal Year Ended March 31, 2010
• Reporting Requirements for the Fiscal Year Ended March 31, 2009
• Reporting Requirements on the Annual Reporting of Minister's Expenditures
• Retention of Federal Fees, etc. by Provinces and Collectors
• Retention of Royalties and Fees from the Licensing of Crown-Owned Intellectual Property
• Revolving Funds and Departmental Corporations - Identification of Accounting Policy Differences - 2001-06-08
• Risk Management Policy

S

• Security for Debts, Guideline on
  • TB Circular 1989-2 Regulations Governing Security for Debts Due to Her Majesty
• Self-insurance, Guideline on
• Service Standards for External Fees, Policy on
• Severance Pay Liability - Pension Plan Contribution rate - March 31, 2010
• Severance Pay Liability - Pension Plan Contribution rate - PAYE for Lump-sum Payment - March 31, 2009
• Severance Pay Liability for Public Service Employees, March 31, 2009
  • Severance Pay Liability as at March 31, 2009, Guidance on
• Special Revenue Spending Authorities, Policy on
• Specified Purpose Accounts, Directive on  
  • Specified Purpose Accounts, Policy on
• Statutory Financial Reporting
• Stewardship of Financial Management Systems, Directive on the
• Stewardship of Financial Management Systems, Policy on the
  • Financial Systems and Controls
• Streamlining - Statutory Reports to Parliament, Guidelines on
  • Streamlining Statutory Reporting
• Supplementary (and Main) Estimates

T

• Transfer Payments, Directive on
• Transfer Payments, Policy on
  • Transfer Payments, Policy on
  • Repayable Contributions, Grants and (Transfer Payments), Policy on (2008-10-01)
  • Transfer Payment, Policy on - Implementation Issues and Clarification - Policy Notice (2001-04-06)
• Transfer Payments - Three–Year Plan for Transfer Payment Programs, Guideline on the
• Transition to the Harmonized Sales Tax (HST) in Ontario and British Columbia and Winding Down of Provincial Sales Tax (PST) in Ontario and British Columbia
• Travel Approval Guidelines For Deputy Ministers And Heads Of Agencies, Boards And Commissions (Deputy Heads) – November 2010
• Travel Cards and Travellers Cheques, Directive on
  • Policy on Using Travellers Cheques, Travel Cards and Travel Accounts
• Transition to HST in Ontario and British Columbia, New Place of Supply Rules and Increase to HST Rate in Nova Scotia, Treasury Board Authorities

U

• Use of the Consolidated Revenue Fund for Crown Corporations, Directive on the        
  • TB Circular 1986-11 – Drawdown Policy for Crown Corporation Funding
  • Physical Asset Transfers to Crown and Other Wholly-owned Corporations, Policy on the Approval for, and Accounting of - TB Circular 1983-39
  • TB Circular 1984-63 - Policy on Contingent Liabilities for the Government of Canada and Consequential Policies with regard to the Reporting of the Financial Position of, and Insurance Schemes Operated by, Crown Corporations (jointly rescinded - see Directive on Contingencies)
  • TB Circular 1980-46 – Guidelines for the Financing of Crown Corporations
• User Charging in the Federal Government- A Background Document (archived)
• User Fees

V

• Various Accounting Issues - 2002-04-02

W

 

X

 

Y

 

Z