Treasury Board of Canada Secretariat
Symbol of the Government of Canada

Financial Management System Configuration


APPENDIX D - Policy and Legislation Linkages

The following matrix is being developed under the Common FM-BP initiative. The matrix indicates which financial management policy instruments have an impact on the twenty-two FM-BP common business processes. The matrix is subject to continual change and update as the FM-BP scope is finalized and guidelines for each FM-BP domain are developed.

Planning, Budgeting & Forecasting Domain
Policy Instrument / Reference Manage Planning and Budgeting Manage Forecasting and Budget Reallocation Manage Chart of Accounts Manage Delegation of Financial Authorities
A Guide to Preparing Treasury Board Submissions YES NO NO NO
Accounting Standard 1.2 - Treasury Board - Departmental and Agency Financial Statements NO NO NO NO
Accounting Standard 1.3 - Treasury Board - Departmental and Agency Quarterly Financial Report YES YES NO NO
Accounting Standard 3.1 - Treasury Board - Capital Assets NO NO NO NO
Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions) NO NO NO NO
Accounting Standard 3.3 - Treasury Board - Prepayments NO NO NO NO
Accounting Standard 3.4 - Treasury Board - Inventories NO NO NO NO
Accounting Standard 3.6 - Treasury Board - Contingencies NO NO NO NO
Acquisition Cards Program - Transfer of operational responsibility for the Government of Canada NO NO NO NO
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the Departments and Agencies of the Government of Canada, Policy on the - For FIS compliant Departments and Agencies (Rescinded) NO NO NO NO
Best Practices Guidelines on the Disposal of Surplus Real Property in the Context of Aboriginal Issues NO NO NO NO
Carry-Forward of Capital Funds, TB Circular 1987-53 YES YES NO NO
Common Human Resources Business Process NO NO NO NO
Common Services Policy NO NO NO NO
Contracting Policy NO NO NO NO
Controlled Goods Directive NO NO NO NO
Deductions from Pay (Rescinded) NO NO NO NO
Directive on Account Verification NO NO NO NO
Directive on Accountable Advances NO NO NO NO
Directive on Acquisition Cards NO NO NO NO
Directive on Contingencies NO NO NO NO
Directive on Delegation of Financial Authorities for Disbursements NO NO NO NO
Directive on Departmental Bank Accounts NO NO NO NO
Directive on Disposal of Surplus Materiel NO NO NO NO
Directive on Expenditure Initiation and Commitment Control NO NO NO NO
Directive on Financial Management of Pay Administration NO NO NO NO
Directive on Fleet Management: Executive Vehicles NO NO NO NO
Directive on Fleet Management: Light Duty Vehicles NO NO NO NO
Directive on Loans and Loan Guarantees NO NO NO NO
Directive on Losses of Money or Property NO NO NO NO
Directive on Motor Vehicle Operations NO NO NO NO
Directive on Payment Requisitioning and Cheque Control NO NO NO NO
Directive on Receipt, Deposit and Recording of Money NO NO NO NO
Directive on Receivables Management NO NO NO NO
Directive on Specified Purposes Accounts NO NO NO NO
Directive on Stewardship of Financial Management Systems NO NO NO NO
Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax NO NO NO NO
Directive on the Management of Expenditures on Travel, Hospitality and Conferences NO NO NO NO
Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees NO NO NO NO
Directive on the Sale or Transfer of Surplus Real Property NO NO NO NO
Directive on Transfer Payments NO NO NO NO
Directive on Travel Cards and Travellers Cheques NO NO NO NO
Fees (Policy) NO NO NO NO
Financial Administration Act YES NO NO NO
Financial Information Strategy Accounting Manual NO NO NO NO
Guide on the Audit of Federal Contributions - Part II: Suggested Approaches and Procedures - Rescinded NO NO NO NO
Guide to Fleet Management, Chapter 1: Light-Duty Vehicles NO NO NO NO
Guide to Investment Planning - Assets and Acquired Services YES NO NO NO
Guide to Management of Materiel NO NO NO NO
Guide to the Management of Movable Heritage Assets NO NO NO NO
Guide to the Management of Real Property NO NO NO NO
Guideline on Collection of Receivables NO NO NO NO
Guideline on Common Financial Management Business Process for Pay Administration NO NO NO NO
Guideline on Financial Management of Pay Administration NO NO NO NO
Guideline on Three-year Plan for Transfer Payment Programs YES NO NO NO
Hospitality Policy - Rescinded NO NO NO NO
Implementation Strategy for the Policy on Investment Planning - Assets and Acquired Services and the Policy on the Management of Projects NO NO NO NO
Management Accountability Framework NO NO NO NO
Management of Major Crown Projects [To Be Rescinded: 2012-04-01] NO NO NO NO
Manager's Guide to Operating Budgets YES YES NO NO
Membership Fees Policy - Chapter 6-1 NO NO NO NO
NJC Relocation Directive NO NO NO NO
Notice on Policy on Management of Real Property NO NO NO NO
Personnel Pay Input Manual (PPIM) NO NO NO NO
Policy Framework for the Management of Assets and Acquired Services NO NO NO NO
Policy Framework for the Management of Compensation NO NO NO NO
Policy on Accounting for Inventories NO NO NO NO
Policy on Accounting for Non-Monetary Transactions NO NO NO NO
Policy on Allowances for Valuation of Assets and Liabilities NO NO NO NO
Policy on Decision Making in Limiting Contractor Liability in Crown Procurement Contracts NO NO NO NO
Policy on Electronic Authorization and Authentication NO NO NO NO
Policy on Financial Management Governance YES YES NO NO
Policy on Financial Resource Management, Information and Reporting YES YES NO NO
Policy on Garnishment NO NO NO NO
Policy on Interdepartmental Charging and Transfers Between Appropriations NO NO NO NO
Policy on Internal Control (PIC) NO NO NO NO
Policy on Investment Planning - Assets and Acquired Services YES YES NO NO
Policy on Learning, Training and Development NO NO NO NO
Policy on Long-term Capital Plans [To Be Rescinded: 2012-04-01] NO NO NO NO
Policy on Management of Materiel NO NO NO NO
Policy on Management of Projects YES NO NO NO
Policy on Management of Real Property NO NO NO NO
Policy on Management, Resources and Results Structures YES YES NO NO
Policy on Payables at Year-End (PAYE) NO NO NO NO
Policy on Service Standards for External Fees NO NO NO NO
Policy on Special Revenue Spending Authorities NO NO NO NO
Policy on Stewardship of Financial Management Systems NO NO NO NO
Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements) - Rescinded NO NO NO NO
Policy on Transfer Payments YES NO NO NO
Policy on Workers' Compensation NO NO NO NO
Procurement Review Policy NO NO NO NO
Project Management Policy [To Be Rescinded: 2012-04-01] NO NO NO NO
Receiver General Control Framework NO NO NO NO
Receiver General Manual NO NO NO NO
Receiver General Manual, "Chapter 6: Payroll Systems (PS) and Departments" NO NO NO NO
Receiver General Manual, "Chapter 7: Receiver General-General Ledger (RG-GL)" NO NO NO NO
Receiver General Manual, "Chapter 8: Central Financial Management Reporting System (CFMRS) and Departments" NO NO NO NO
Recovery of Amounts due to the Crown, Treasury Board NO NO NO NO
Retention of Royalties, Fees from Licensing of Crown-Owned Intellectual Property NO NO NO NO
Special Travel Authorities NO NO NO NO
Standard on Appraisals and Estimates Standard for Real Property NO NO NO NO
Standards on Knowledge for Required Training NO NO NO NO
Taxable Benefits and Allowances Chart, Canada Revenue Agency NO NO NO NO
Taxable Benefits and Allowances, Employer's Guide - Canada Revenue Agency NO NO NO NO
TBITS 12: Codes for the Representation of Currencies and Funds - Implementation Criteria NO NO NO NO
TBITS 25: Materiel Coding - Implementation Criteria NO NO NO NO
Travel Directive NO NO NO NO
Treasury Board Additions to Basic Pay NO NO NO NO
Treasury Board Pay Administration Guide NO NO NO NO
Revenue & Accounts Receivable Domain
Policy Instrument / Reference Manage Revenue, Receivables, and Receipts Manage Inter-departmental Settlements Manage Collection of Receivables Manage Customer Master File Manage Financial Close
A Guide to Preparing Treasury Board Submissions NO NO NO NO YES
Accounting Standard 1.2 - Treasury Board - Departmental and Agency Financial Statements NO NO NO NO NO
Accounting Standard 1.3 - Treasury Board - Departmental and Agency Quarterly Financial Report NO NO NO NO possible
Accounting Standard 3.1 - Treasury Board - Capital Assets NO NO NO NO NO
Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions) NO NO NO NO NO
Accounting Standard 3.3 - Treasury Board - Prepayments NO NO NO NO NO
Accounting Standard 3.4 - Treasury Board - Inventories NO NO NO NO NO
Accounting Standard 3.6 - Treasury Board - Contingencies NO NO NO NO YES
Acquisition Cards Program - Transfer of operational responsibility for the Government of Canada NO NO NO NO NO
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 (Rescinded) NO NO NO NO possible
Best Practices Guidelines on the Disposal of Surplus Real Property in the Context of Aboriginal Issues NO NO NO NO NO
Carry-Forward of Capital Funds, TB Circular 1987-53 NO NO NO NO NO
Common Human Resources Business Process NO NO NO NO NO
Common Services Policy NO YES NO NO NO
Contracting Policy NO NO NO NO NO
Controlled Goods Directive NO NO NO NO NO
Deductions from Pay (Rescinded) NO NO NO NO NO
Directive on Account Verification NO YES NO NO NO
Directive on Accountable Advances YES NO NO NO NO
Directive on Acquisition Cards NO NO NO NO NO
Directive on Contingencies NO NO NO NO YES
Directive on Delegation of Financial Authorities for Disbursements NO NO NO NO NO
Directive on Departmental Bank Accounts NO NO NO NO possible
Directive on Disposal of Surplus Materiel NO NO NO NO NO
Directive on Expenditure Initiation and Commitment Control NO NO NO NO NO
Directive on Financial Management of Pay Administration NO NO NO NO NO
Directive on Fleet Management: Executive Vehicles NO NO NO NO NO
Directive on Fleet Management: Light Duty Vehicles NO NO NO NO NO
Directive on Loans and Loan Guarantees possible NO NO NO NO
Directive on Losses of Money or Property NO NO NO NO NO
Directive on Motor Vehicle Operations NO NO NO NO NO
Directive on Payment Requisitioning and Cheque Control NO YES NO NO NO
Directive on Receipt, Deposit and Recording of Money YES NO NO NO NO
Directive on Receivables Management YES NO NO NO NO
Directive on Specified Purposes Accounts possible NO NO NO NO
Directive on Stewardship of Financial Management Systems NO YES NO NO NO
Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax NO NO NO NO NO
Directive on the Management of Expenditures on Travel, Hospitality and Conferences NO NO NO NO NO
Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees possible NO NO NO NO
Directive on the Sale or Transfer of Surplus Real Property NO NO NO NO NO
Directive on Transfer Payments NO NO NO NO NO
Directive on Travel Cards and Travellers Cheques YES NO NO NO NO
Fees (Policy) NO YES NO NO NO
Financial Administration Act YES YES NO NO NO
Financial Information Strategy Accounting Manual NO NO NO NO NO
Guide on the Audit of Federal Contributions - Part II: Suggested Approaches and Procedures - Rescinded NO NO NO NO NO
Guide to Fleet Management, Chapter 1: Light-Duty Vehicles NO NO NO NO NO
Guide to Investment Planning - Assets and Acquired Services NO NO NO NO NO
Guide to Management of Materiel NO NO NO NO NO
Guide to the Management of Movable Heritage Assets NO NO NO NO NO
Guide to the Management of Real Property YES NO NO NO NO
Guideline on Collection of Receivables NO NO NO NO NO
Guideline on Common Financial Management Business Process for Pay Administration NO NO NO NO NO
Guideline on Financial Management of Pay Administration NO NO NO NO NO
Guideline on Three-year Plan for Transfer Payment Programs NO NO NO NO NO
Hospitality Policy - Rescinded NO NO NO NO NO
Implementation Strategy for the Policy on Investment Planning - Assets and Acquired Services and the Policy on the Management of Projects NO NO NO NO NO
Management Accountability Framework NO NO NO NO NO
Management of Major Crown Projects [To Be Rescinded: 2012-04-01] NO NO NO NO NO
Manager's Guide to Operating Budgets NO NO NO NO YES
Membership Fees Policy - Chapter 6-1 NO NO NO NO NO
NJC Relocation Directive NO NO NO NO NO
Notice on Policy on Management of Real Property NO NO NO NO NO
Personnel Pay Input Manual (PPIM) NO NO NO NO NO
Policy Framework for the Management of Assets and Acquired Services NO NO NO NO NO
Policy Framework for the Management of Compensation NO NO NO NO NO
Policy on Accounting for Inventories NO NO NO NO possible
Policy on Accounting for Non-Monetary Transactions NO NO NO NO YES
Policy on Allowances for Valuation of Assets and Liabilities NO NO NO NO NO
Policy on Decision Making in Limiting Contractor Liability in Crown Procurement Contracts NO YES NO NO possible
Policy on Electronic Authorization and Authentication NO NO NO NO NO
Policy on Financial Management Governance NO NO NO NO NO
Policy on Financial Resource Management, Information and Reporting NO NO NO NO NO
Policy on Garnishment NO YES NO NO NO
Policy on Interdepartmental Charging and Transfers Between Appropriations NO NO NO NO NO
Policy on Internal Control (PIC) NO NO NO NO NO
Policy on Investment Planning - Assets and Acquired Services NO NO NO NO NO
Policy on Learning, Training and Development NO NO NO NO NO
Policy on Long-term Capital Plans [To Be Rescinded: 2012-04-01] NO NO NO NO NO
Policy on Management of Materiel NO NO NO NO NO
Policy on Management of Projects NO NO NO NO NO
Policy on Management of Real Property NO NO NO NO NO
Policy on Management, Resources and Results Structures NO NO NO NO YES
Policy on Payables at Year-End (PAYE) possible NO NO NO NO
Policy on Service Standards for External Fees YES NO NO NO NO
Policy on Special Revenue Spending Authorities NO YES NO NO NO
Policy on Stewardship of Financial Management Systems YES NO NO NO NO
Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements) - Rescinded NO NO NO NO NO
Policy on Transfer Payments NO NO NO NO NO
Policy on Workers' Compensation NO NO NO NO NO
Procurement Review Policy NO NO NO NO NO
Project Management Policy [To Be Rescinded: 2012-04-01] NO NO NO NO NO
Receiver General Control Framework NO YES NO NO NO
Receiver General Manual NO NO NO NO NO
Receiver General Manual, "Chapter 6: Payroll Systems (PS) and Departments" NO NO NO NO YES
Receiver General Manual, "Chapter 7: Receiver General-General Ledger (RG-GL)" NO NO NO NO NO
Receiver General Manual, "Chapter 8: Central Financial Management Reporting System (CFMRS) and Departments" NO NO NO NO NO
Recovery of Amounts due to the Crown, Treasury Board possible NO NO NO NO
Retention of Royalties, Fees from Licensing of Crown-Owned Intellectual Property NO NO NO NO NO
Special Travel Authorities NO NO NO NO NO
Standard on Appraisals and Estimates Standard for Real Property NO NO NO NO NO
Standards on Knowledge for Required Training NO NO NO NO NO
Taxable Benefits and Allowances Chart, Canada Revenue Agency NO NO NO NO NO
Taxable Benefits and Allowances, Employer's Guide - Canada Revenue Agency NO NO NO NO possible
TBITS 12: Codes for the Representation of Currencies and Funds - Implementation Criteria NO NO NO NO NO
TBITS 25: Materiel Coding - Implementation Criteria NO NO NO NO NO
Travel Directive NO NO NO NO NO
Treasury Board Additions to Basic Pay NO NO NO NO NO
Treasury Board Pay Administration Guide NO NO NO NO NO
Expenditure and Accounts Payable Domain
Policy Instrument / Reference Manage Procure to Payment Manage Travel Manage Other Payments Manage Relocation of Employees Manage Distribution / Maintenance of Acquisition Cards Manage Vendor Master File Manage Post-Payment Verification
A Guide to Preparing Treasury Board Submissions YES NO NO NO NO NO NO
Accounting Standard 1.2 - Treasury Board - Departmental and Agency Financial Statements NO NO NO NO NO NO NO
Accounting Standard 1.3 - Treasury Board - Departmental and Agency Quarterly Financial Report NO NO NO NO NO NO NO
Accounting Standard 3.1 - Treasury Board - Capital Assets NO NO NO NO NO NO NO
Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions) NO NO NO NO NO NO YES
Accounting Standard 3.3 - Treasury Board - Prepayments NO NO YES NO NO NO YES
Accounting Standard 3.4 - Treasury Board - Inventories NO NO NO NO NO NO NO
Accounting Standard 3.6 - Treasury Board - Contingencies NO NO YES NO NO NO YES
Acquisition Cards Program - Transfer of operational responsibility for the Government of Canada NO NO NO NO NO NO NO
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 (Rescinded) NO possible possible NO NO NO NO
Best Practices Guidelines on the Disposal of Surplus Real Property in the Context of Aboriginal Issues NO NO NO NO NO NO NO
Carry-Forward of Capital Funds, TB Circular 1987-53 NO NO NO NO NO NO NO
Common Human Resources Business Process NO NO NO NO NO NO NO
Common Services Policy YES YES NO NO NO NO NO
Contracting Policy YES NO NO NO NO NO YES
Controlled Goods Directive NO NO NO NO NO NO NO
Deductions from Pay (Rescinded) NO NO NO NO NO NO NO
Directive on Account Verification YES indirect indirect NO NO NO YES
Directive on Accountable Advances YES NO NO NO NO NO YES
Directive on Acquisition Cards YES NO NO NO NO NO YES
Directive on Contingencies NO NO NO NO NO NO NO
Directive on Delegation of Financial Authorities for Disbursements YES NO NO NO NO NO YES
Directive on Departmental Bank Accounts YES possible possible NO NO NO NO
Directive on Disposal of Surplus Materiel NO NO NO NO NO NO NO
Directive on Expenditure Initiation and Commitment Control YES YES NO NO NO NO YES
Directive on Financial Management of Pay Administration NO NO NO NO NO NO YES
Directive on Fleet Management: Executive Vehicles NO NO NO NO NO NO NO
Directive on Fleet Management: Light Duty Vehicles NO NO NO NO NO NO NO
Directive on Loans and Loan Guarantees NO NO NO NO NO NO NO
Directive on Losses of Money or Property NO NO NO NO NO NO NO
Directive on Motor Vehicle Operations NO NO NO NO NO NO NO
Directive on Payment Requisitioning and Cheque Control YES NO NO NO NO NO YES
Directive on Receipt, Deposit and Recording of Money NO NO NO NO NO NO NO
Directive on Receivables Management NO NO NO NO NO NO NO
Directive on Specified Purposes Accounts NO NO NO NO NO NO YES
Directive on Stewardship of Financial Management Systems YES NO NO NO NO NO NO
Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax YES NO NO NO NO NO NO
Directive on the Management of Expenditures on Travel, Hospitality and Conferences NO NO YES NO NO NO YES
Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees NO NO NO NO NO NO NO
Directive on the Sale or Transfer of Surplus Real Property NO NO NO NO NO NO YES
Directive on Transfer Payments NO YES NO NO NO NO YES
Directive on Travel Cards and Travellers Cheques NO NO NO NO NO NO NO
Fees (Policy) YES NO NO NO NO NO YES
Financial Administration Act NO NO NO NO NO NO YES
Financial Information Strategy Accounting Manual NO NO NO NO NO NO NO
Guide on the Audit of Federal Contributions - Part II: Suggested Approaches and Procedures - Rescinded YES NO NO NO NO NO NO
Guide to Fleet Management, Chapter 1: Light-Duty Vehicles NO NO NO NO NO NO NO
Guide to Investment Planning - Assets and Acquired Services NO NO NO NO NO NO NO
Guide to Management of Materiel NO NO NO NO NO NO NO
Guide to the Management of Movable Heritage Assets NO NO NO NO NO NO NO
Guide to the Management of Real Property NO NO NO NO NO NO NO
Guideline on Collection of Receivables NO NO NO NO NO NO NO
Guideline on Common Financial Management Business Process for Pay Administration NO NO NO NO NO NO YES
Guideline on Financial Management of Pay Administration NO NO NO NO NO NO NO
Guideline on Three-year Plan for Transfer Payment Programs NO NO possible NO NO NO YES
Hospitality Policy - Rescinded NO NO NO NO NO NO NO
Implementation Strategy for the Policy on Investment Planning - Assets and Acquired Services and the Policy on the Management of Projects YES NO NO NO NO NO NO
Management Accountability Framework NO NO NO NO NO NO NO
Management of Major Crown Projects [To Be Rescinded: 2012-04-01] NO NO NO NO NO NO NO
Manager's Guide to Operating Budgets NO NO NO NO NO NO YES
Membership Fees Policy - Chapter 6-1 NO NO NO NO NO NO YES
NJC Relocation Directive NO NO NO NO NO NO NO
Notice on Policy on Management of Real Property NO NO NO NO NO NO NO
Personnel Pay Input Manual (PPIM) YES NO NO NO NO NO NO
Policy Framework for the Management of Assets and Acquired Services NO NO NO NO NO NO NO
Policy Framework for the Management of Compensation NO NO NO NO NO NO NO
Policy on Accounting for Inventories NO possible possible NO NO NO NO
Policy on Accounting for Non-Monetary Transactions NO NO NO NO NO NO NO
Policy on Allowances for Valuation of Assets and Liabilities YES NO NO NO NO NO NO
Policy on Decision Making in Limiting Contractor Liability in Crown Procurement Contracts NO YES possible NO NO NO YES
Policy on Electronic Authorization and Authentication YES NO NO NO NO NO NO
Policy on Financial Management Governance NO NO NO NO NO NO NO
Policy on Financial Resource Management, Information and Reporting NO NO YES NO NO NO NO
Policy on Garnishment NO NO NO NO NO NO YES
Policy on Interdepartmental Charging and Transfers Between Appropriations YES NO NO NO NO NO YES
Policy on Internal Control (PIC) YES NO NO NO NO NO NO
Policy on Investment Planning - Assets and Acquired Services YES NO NO NO NO NO NO
Policy on Learning, Training and Development NO NO NO NO NO NO NO
Policy on Long-term Capital Plans [To Be Rescinded: 2012-04-01] YES NO NO NO NO NO NO
Policy on Management of Materiel YES NO NO NO NO NO NO
Policy on Management of Projects NO NO NO NO NO NO NO
Policy on Management of Real Property YES NO NO NO NO NO NO
Policy on Management, Resources and Results Structures NO NO NO NO NO NO NO
Policy on Payables at Year-End (PAYE) NO NO NO NO NO NO NO
Policy on Service Standards for External Fees NO NO NO NO NO NO NO
Policy on Special Revenue Spending Authorities NO NO NO NO NO NO NO
Policy on Stewardship of Financial Management Systems NO NO NO NO NO NO NO
Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements) - Rescinded NO NO NO NO NO NO YES
Policy on Transfer Payments NO NO NO NO NO NO NO
Policy on Workers' Compensation NO NO NO NO NO NO NO
Procurement Review Policy NO NO NO NO NO NO NO
Project Management Policy [To Be Rescinded: 2012-04-01] YES NO NO NO NO NO NO
Receiver General Control Framework YES NO NO NO NO NO NO
Receiver General Manual NO NO NO NO NO NO NO
Receiver General Manual, "Chapter 6: Payroll Systems (PS) and Departments" NO NO NO NO NO NO NO
Receiver General Manual, "Chapter 7: Receiver General-General Ledger (RG-GL)" NO NO NO NO NO NO NO
Receiver General Manual, "Chapter 8: Central Financial Management Reporting System (CFMRS) and Departments" NO NO NO NO NO NO NO
Recovery of Amounts due to the Crown, Treasury Board NO NO NO NO NO NO NO
Retention of Royalties, Fees from Licensing of Crown-Owned Intellectual Property NO YES NO NO NO NO NO
Special Travel Authorities NO NO NO NO NO NO NO
Standard on Appraisals and Estimates Standard for Real Property YES NO NO NO NO NO NO
Standards on Knowledge for Required Training NO NO NO NO NO NO NO
Taxable Benefits and Allowances Chart, Canada Revenue Agency NO NO NO NO NO NO NO
Taxable Benefits and Allowances, Employer's Guide - Canada Revenue Agency NO possible possible NO NO NO NO
TBITS 12: Codes for the Representation of Currencies and Funds - Implementation Criteria NO NO NO NO NO NO NO
TBITS 25: Materiel Coding - Implementation Criteria NO YES NO NO NO NO YES
Travel Directive NO NO YES NO NO NO YES
Treasury Board Additions to Basic Pay NO NO NO NO NO NO YES
Treasury Board Pay Administration Guide NO NO NO NO NO NO NO
Materiel/Finance Interactions Domain
Policy Instrument / Reference Manage Other Capital Assets Manage Real Property Manage Inventory
A Guide to Preparing Treasury Board Submissions NO NO NO
Accounting Standard 1.2 - Treasury Board - Departmental and Agency Financial Statements NO NO NO
Accounting Standard 1.3 - Treasury Board - Departmental and Agency Quarterly Financial Report NO NO NO
Accounting Standard 3.1 - Treasury Board - Capital Assets YES YES YES
Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions) NO NO NO
Accounting Standard 3.3 - Treasury Board - Prepayments NO NO NO
Accounting Standard 3.4 - Treasury Board - Inventories NO NO YES
Accounting Standard 3.6 - Treasury Board - Contingencies NO NO NO
Acquisition Cards Program - Transfer of operational responsibility for the Government of Canada NO NO NO
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 (Rescinded) NO NO NO
Best Practices Guidelines on the Disposal of Surplus Real Property in the Context of Aboriginal Issues NO YES NO
Carry-Forward of Capital Funds, TB Circular 1987-53 NO NO NO
Common Human Resources Business Process NO NO NO
Common Services Policy YES YES YES
Contracting Policy NO NO YES
Controlled Goods Directive YES YES YES
Deductions from Pay (Rescinded) NO NO NO
Directive on Account Verification NO NO NO
Directive on Accountable Advances NO NO NO
Directive on Acquisition Cards NO NO NO
Directive on Contingencies NO NO NO
Directive on Delegation of Financial Authorities for Disbursements NO NO NO
Directive on Departmental Bank Accounts NO NO NO
Directive on Disposal of Surplus Materiel YES NO YES
Directive on Expenditure Initiation and Commitment Control NO NO NO
Directive on Financial Management of Pay Administration NO NO NO
Directive on Fleet Management: Executive Vehicles YES NO NO
Directive on Fleet Management: Light Duty Vehicles YES NO NO
Directive on Loans and Loan Guarantees NO NO NO
Directive on Losses of Money or Property possible possible NO
Directive on Motor Vehicle Operations possible possible NO
Directive on Payment Requisitioning and Cheque Control NO NO NO
Directive on Receipt, Deposit and Recording of Money NO NO NO
Directive on Receivables Management NO NO NO
Directive on Specified Purposes Accounts NO NO NO
Directive on Stewardship of Financial Management Systems NO NO NO
Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax NO NO NO
Directive on the Management of Expenditures on Travel, Hospitality and Conferences possible possible NO
Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees NO YES NO
Directive on the Sale or Transfer of Surplus Real Property NO NO NO
Directive on Transfer Payments NO NO NO
Directive on Travel Cards and Travellers Cheques NO NO NO
Fees (Policy) NO NO NO
Financial Administration Act NO NO YES
Financial Information Strategy Accounting Manual NO NO NO
Guide on the Audit of Federal Contributions - Part II: Suggested Approaches and Procedures - Rescinded NO NO NO
Guide to Fleet Management, Chapter 1: Light-Duty Vehicles NO NO YES
Guide to Investment Planning - Assets and Acquired Services YES NO YES
Guide to Management of Materiel YES NO NO
Guide to the Management of Movable Heritage Assets NO YES NO
Guide to the Management of Real Property NO NO NO
Guideline on Collection of Receivables NO NO NO
Guideline on Common Financial Management Business Process for Pay Administration NO NO NO
Guideline on Financial Management of Pay Administration NO NO NO
Guideline on Three-year Plan for Transfer Payment Programs NO NO NO
Hospitality Policy - Rescinded possible possible NO
Implementation Strategy for the Policy on Investment Planning - Assets and Acquired Services and the Policy on the Management of Projects NO NO NO
Management Accountability Framework possible possible NO
Management of Major Crown Projects [To Be Rescinded: 2012-04-01] NO NO NO
Manager's Guide to Operating Budgets NO NO NO
Membership Fees Policy - Chapter 6-1 NO NO NO
NJC Relocation Directive NO YES NO
Notice on Policy on Management of Real Property NO NO NO
Personnel Pay Input Manual (PPIM) YES NO YES
Policy Framework for the Management of Assets and Acquired Services NO NO NO
Policy Framework for the Management of Compensation NO NO YES
Policy on Accounting for Inventories NO NO NO
Policy on Accounting for Non-Monetary Transactions possible possible NO
Policy on Allowances for Valuation of Assets and Liabilities NO NO NO
Policy on Decision Making in Limiting Contractor Liability in Crown Procurement Contracts NO NO NO
Policy on Electronic Authorization and Authentication NO NO NO
Policy on Financial Management Governance NO NO NO
Policy on Financial Resource Management, Information and Reporting NO NO NO
Policy on Garnishment NO NO NO
Policy on Interdepartmental Charging and Transfers Between Appropriations NO NO NO
Policy on Internal Control (PIC) YES NO NO
Policy on Investment Planning - Assets and Acquired Services NO NO NO
Policy on Learning, Training and Development possible possible NO
Policy on Long-term Capital Plans [To Be Rescinded: 2012-04-01] YES NO YES
Policy on Management of Materiel possible NO NO
Policy on Management of Projects NO YES NO
Policy on Management of Real Property NO NO NO
Policy on Management, Resources and Results Structures NO NO NO
Policy on Payables at Year-End (PAYE) NO NO NO
Policy on Service Standards for External Fees NO NO NO
Policy on Special Revenue Spending Authorities NO NO NO
Policy on Stewardship of Financial Management Systems NO NO NO
Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements) - Rescinded NO NO NO
Policy on Transfer Payments NO NO NO
Policy on Workers' Compensation NO NO NO
Procurement Review Policy NO NO NO
Project Management Policy [To Be Rescinded: 2012-04-01] NO NO NO
Receiver General Control Framework NO NO NO
Receiver General Manual NO NO NO
Receiver General Manual, "Chapter 6: Payroll Systems (PS) and Departments" NO NO NO
Receiver General Manual, "Chapter 7: Receiver General-General Ledger (RG-GL)" NO NO NO
Receiver General Manual, "Chapter 8: Central Financial Management Reporting System (CFMRS) and Departments" NO NO NO
Recovery of Amounts due to the Crown, Treasury Board NO NO NO
Retention of Royalties, Fees from Licensing of Crown-Owned Intellectual Property NO NO NO
Special Travel Authorities NO YES NO
Standard on Appraisals and Estimates Standard for Real Property NO NO NO
Standards on Knowledge for Required Training NO NO NO
Taxable Benefits and Allowances Chart, Canada Revenue Agency NO NO NO
Taxable Benefits and Allowances, Employer's Guide - Canada Revenue Agency NO NO NO
TBITS 12: Codes for the Representation of Currencies and Funds - Implementation Criteria possible possible NO
TBITS 25: Materiel Coding - Implementation Criteria NO NO NO
Travel Directive NO NO NO
Treasury Board Additions to Basic Pay NO NO NO
Treasury Board Pay Administration Guide possible possible NO
HR/Finance Interactions Domain
Policy Instrument / Reference Pay Administration Other HR Finance Interactions
A Guide to Preparing Treasury Board Submissions NO NO
Accounting Standard 1.2 - Treasury Board - Departmental and Agency Financial Statements NO YES
Accounting Standard 1.3 - Treasury Board - Departmental and Agency Quarterly Financial Report NO NO
Accounting Standard 3.1 - Treasury Board - Capital Assets NO NO
Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions) NO NO
Accounting Standard 3.3 - Treasury Board - Prepayments NO NO
Accounting Standard 3.4 - Treasury Board - Inventories NO NO
Accounting Standard 3.6 - Treasury Board - Contingencies NO NO
Acquisition Cards Program - Transfer of operational responsibility for the Government of Canada NO NO
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 (Rescinded) NO NO
Best Practices Guidelines on the Disposal of Surplus Real Property in the Context of Aboriginal Issues NO NO
Carry-Forward of Capital Funds, TB Circular 1987-53 NO NO
Common Human Resources Business Process NO YES
Common Services Policy NO NO
Contracting Policy NO NO
Controlled Goods Directive NO NO
Deductions from Pay (Rescinded) NO YES
Directive on Account Verification YES NO
Directive on Accountable Advances NO NO
Directive on Acquisition Cards NO NO
Directive on Contingencies NO NO
Directive on Delegation of Financial Authorities for Disbursements YES NO
Directive on Departmental Bank Accounts NO NO
Directive on Disposal of Surplus Materiel NO NO
Directive on Expenditure Initiation and Commitment Control YES NO
Directive on Financial Management of Pay Administration YES YES
Directive on Fleet Management: Executive Vehicles NO NO
Directive on Fleet Management: Light Duty Vehicles NO NO
Directive on Loans and Loan Guarantees NO NO
Directive on Losses of Money or Property NO NO
Directive on Motor Vehicle Operations NO NO
Directive on Payment Requisitioning and Cheque Control YES YES
Directive on Receipt, Deposit and Recording of Money NO NO
Directive on Receivables Management NO NO
Directive on Specified Purposes Accounts NO NO
Directive on Stewardship of Financial Management Systems NO NO
Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax NO NO
Directive on the Management of Expenditures on Travel, Hospitality and Conferences possible YES
Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees NO NO
Directive on the Sale or Transfer of Surplus Real Property NO NO
Directive on Transfer Payments NO NO
Directive on Travel Cards and Travellers Cheques NO NO
Fees (Policy) YES YES
Financial Administration Act NO YES
Financial Information Strategy Accounting Manual NO NO
Guide on the Audit of Federal Contributions - Part II: Suggested Approaches and Procedures - Rescinded NO NO
Guide to Fleet Management, Chapter 1: Light-Duty Vehicles NO NO
Guide to Investment Planning - Assets and Acquired Services NO YES
Guide to Management of Materiel NO NO
Guide to the Management of Movable Heritage Assets NO NO
Guide to the Management of Real Property NO NO
Guideline on Collection of Receivables NO YES
Guideline on Common Financial Management Business Process for Pay Administration YES YES
Guideline on Financial Management of Pay Administration NO NO
Guideline on Three-year Plan for Transfer Payment Programs NO NO
Hospitality Policy - Rescinded NO NO
Implementation Strategy for the Policy on Investment Planning - Assets and Acquired Services and the Policy on the Management of Projects NO NO
Management Accountability Framework NO NO
Management of Major Crown Projects [To Be Rescinded: 2012-04-01] NO NO
Manager's Guide to Operating Budgets possible YES
Membership Fees Policy - Chapter 6-1 possible possible
NJC Relocation Directive NO NO
Notice on Policy on Management of Real Property YES NO
Personnel Pay Input Manual (PPIM) NO NO
Policy Framework for the Management of Assets and Acquired Services YES NO
Policy Framework for the Management of Compensation NO NO
Policy on Accounting for Inventories NO NO
Policy on Accounting for Non-Monetary Transactions NO NO
Policy on Allowances for Valuation of Assets and Liabilities NO NO
Policy on Decision Making in Limiting Contractor Liability in Crown Procurement Contracts NO NO
Policy on Electronic Authorization and Authentication NO YES
Policy on Financial Management Governance NO NO
Policy on Financial Resource Management, Information and Reporting NO YES
Policy on Garnishment NO NO
Policy on Interdepartmental Charging and Transfers Between Appropriations NO NO
Policy on Internal Control (PIC) NO NO
Policy on Investment Planning - Assets and Acquired Services NO YES
Policy on Learning, Training and Development NO NO
Policy on Long-term Capital Plans [To Be Rescinded: 2012-04-01] NO NO
Policy on Management of Materiel NO NO
Policy on Management of Projects NO NO
Policy on Management of Real Property NO NO
Policy on Management, Resources and Results Structures NO NO
Policy on Payables at Year-End (PAYE) NO NO
Policy on Service Standards for External Fees NO NO
Policy on Special Revenue Spending Authorities NO NO
Policy on Stewardship of Financial Management Systems NO NO
Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements) - Rescinded NO NO
Policy on Transfer Payments NO YES
Policy on Workers' Compensation NO NO
Procurement Review Policy NO NO
Project Management Policy [To Be Rescinded: 2012-04-01] NO NO
Receiver General Control Framework NO YES
Receiver General Manual YES NO
Receiver General Manual, "Chapter 6: Payroll Systems (PS) and Departments" YES NO
Receiver General Manual, "Chapter 7: Receiver General-General Ledger (RG-GL)" YES NO
Receiver General Manual, "Chapter 8: Central Financial Management Reporting System (CFMRS) and Departments" NO YES
Recovery of Amounts due to the Crown, Treasury Board NO NO
Retention of Royalties, Fees from Licensing of Crown-Owned Intellectual Property NO NO
Special Travel Authorities NO NO
Standard on Appraisals and Estimates Standard for Real Property NO YES
Standards on Knowledge for Required Training NO YES
Taxable Benefits and Allowances Chart, Canada Revenue Agency NO YES
Taxable Benefits and Allowances, Employer's Guide - Canada Revenue Agency NO NO
TBITS 12: Codes for the Representation of Currencies and Funds - Implementation Criteria NO NO
TBITS 25: Materiel Coding - Implementation Criteria NO NO
Travel Directive possible YES
Treasury Board Additions to Basic Pay YES NO
Treasury Board Pay Administration Guide possible NO
Transfer Payments Domain
Policy Instrument / Reference Manage Grants and Contributions
A Guide to Preparing Treasury Board Submissions NO
Accounting Standard 1.2 - Treasury Board - Departmental and Agency Financial Statements NO
Accounting Standard 1.3 - Treasury Board - Departmental and Agency Quarterly Financial Report NO
Accounting Standard 3.1 - Treasury Board - Capital Assets NO
Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions) YES
Accounting Standard 3.3 - Treasury Board - Prepayments NO
Accounting Standard 3.4 - Treasury Board - Inventories NO
Accounting Standard 3.6 - Treasury Board - Contingencies NO
Acquisition Cards Program - Transfer of operational responsibility for the Government of Canada NO
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 (Rescinded) NO
Best Practices Guidelines on the Disposal of Surplus Real Property in the Context of Aboriginal Issues NO
Carry-Forward of Capital Funds, TB Circular 1987-53 NO
Common Human Resources Business Process NO
Common Services Policy NO
Contracting Policy NO
Controlled Goods Directive NO
Deductions from Pay (Rescinded) NO
Directive on Account Verification YES
Directive on Accountable Advances NO
Directive on Acquisition Cards NO
Directive on Contingencies NO
Directive on Delegation of Financial Authorities for Disbursements NO
Directive on Departmental Bank Accounts NO
Directive on Disposal of Surplus Materiel NO
Directive on Expenditure Initiation and Commitment Control YES
Directive on Financial Management of Pay Administration NO
Directive on Fleet Management: Executive Vehicles NO
Directive on Fleet Management: Light Duty Vehicles NO
Directive on Loans and Loan Guarantees NO
Directive on Losses of Money or Property NO
Directive on Motor Vehicle Operations NO
Directive on Payment Requisitioning and Cheque Control YES
Directive on Receipt, Deposit and Recording of Money YES
Directive on Receivables Management NO
Directive on Specified Purposes Accounts NO
Directive on Stewardship of Financial Management Systems NO
Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax NO
Directive on the Management of Expenditures on Travel, Hospitality and Conferences NO
Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees NO
Directive on the Sale or Transfer of Surplus Real Property YES
Directive on Transfer Payments NO
Directive on Travel Cards and Travellers Cheques NO
Fees (Policy) NO
Financial Administration Act YES
Financial Information Strategy Accounting Manual YES
Guide on the Audit of Federal Contributions - Part II: Suggested Approaches and Procedures - Rescinded NO
Guide to Fleet Management, Chapter 1: Light-Duty Vehicles NO
Guide to Investment Planning - Assets and Acquired Services NO
Guide to Management of Materiel NO
Guide to the Management of Movable Heritage Assets NO
Guide to the Management of Real Property NO
Guideline on Collection of Receivables NO
Guideline on Common Financial Management Business Process for Pay Administration NO
Guideline on Financial Management of Pay Administration YES
Guideline on Three-year Plan for Transfer Payment Programs NO
Hospitality Policy - Rescinded NO
Implementation Strategy for the Policy on Investment Planning - Assets and Acquired Services and the Policy on the Management of Projects NO
Management Accountability Framework NO
Management of Major Crown Projects [To Be Rescinded: 2012-04-01] NO
Manager's Guide to Operating Budgets NO
Membership Fees Policy - Chapter 6-1 NO
NJC Relocation Directive NO
Notice on Policy on Management of Real Property NO
Personnel Pay Input Manual (PPIM) NO
Policy Framework for the Management of Assets and Acquired Services NO
Policy Framework for the Management of Compensation NO
Policy on Accounting for Inventories NO
Policy on Accounting for Non-Monetary Transactions NO
Policy on Allowances for Valuation of Assets and Liabilities NO
Policy on Decision Making in Limiting Contractor Liability in Crown Procurement Contracts NO
Policy on Electronic Authorization and Authentication NO
Policy on Financial Management Governance NO
Policy on Financial Resource Management, Information and Reporting NO
Policy on Garnishment NO
Policy on Interdepartmental Charging and Transfers Between Appropriations NO
Policy on Internal Control (PIC) NO
Policy on Investment Planning - Assets and Acquired Services NO
Policy on Learning, Training and Development NO
Policy on Long-term Capital Plans [To Be Rescinded: 2012-04-01] NO
Policy on Management of Materiel NO
Policy on Management of Projects NO
Policy on Management of Real Property NO
Policy on Management, Resources and Results Structures NO
Policy on Payables at Year-End (PAYE) NO
Policy on Service Standards for External Fees NO
Policy on Special Revenue Spending Authorities NO
Policy on Stewardship of Financial Management Systems NO
Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements) - Rescinded YES
Policy on Transfer Payments NO
Policy on Workers' Compensation NO
Procurement Review Policy NO
Project Management Policy [To Be Rescinded: 2012-04-01] NO
Receiver General Control Framework NO
Receiver General Manual NO
Receiver General Manual, "Chapter 6: Payroll Systems (PS) and Departments" NO
Receiver General Manual, "Chapter 7: Receiver General-General Ledger (RG-GL)" NO
Receiver General Manual, "Chapter 8: Central Financial Management Reporting System (CFMRS) and Departments" NO
Recovery of Amounts due to the Crown, Treasury Board NO
Retention of Royalties, Fees from Licensing of Crown-Owned Intellectual Property NO
Special Travel Authorities NO
Standard on Appraisals and Estimates Standard for Real Property NO
Standards on Knowledge for Required Training NO
Taxable Benefits and Allowances Chart, Canada Revenue Agency NO
Taxable Benefits and Allowances, Employer's Guide - Canada Revenue Agency NO
TBITS 12: Codes for the Representation of Currencies and Funds - Implementation Criteria NO
TBITS 25: Materiel Coding - Implementation Criteria NO
Travel Directive NO
Treasury Board Additions to Basic Pay NO
Treasury Board Pay Administration Guide NO

1 Financial Management Systems (FMS) include departmental financial and materiel management systems (DFMS), departmental program systems, and central systems. Section 3.4. Policy on the Stewardship of Financial Management Systems.

2 Total Ministerial Net Expenditures by Cluster Group, Public Accounts of Canada, 2008-09, Volume II

3  Fourth Report of the Prime Minister's Advisory Committee on the Public Service

4  Section 3.2, Policy on the Stewardship of Financial Management Systems

5 Section 3.6, Ibid.

6 Definitions: Policy on the Stewardship of Financial Management Systems.

7 Definitions: Policy on the Stewardship of Financial Management Systems.

8 Definitions: Policy on the Stewardship of Financial Management Systems.

9 Section 6.1.3 Directive on the Stewardship of Financial Management Systems.

10 Section 6.1.3. Policy on the Stewardship of Financial Management Systems.

11 Section 3.4 Directive on the Stewardship of Financial Management Systems

12 Definition of a DFMS, Directive on the Stewardship of Financial Management Systems

13 Directive on the Stewardship of Financial Management Systems

14 Other direction with regards to management of financial information and data are promulgated through the RG Manual (deposits, payments, trial balances, etc), call letters (Expenditure Management) and others. For the purposes of this report, these are grouped under the generic category of 'rules'.

15 More specifically, "the stated accounting policies of the Government of Canada are based on Generally Accepted Accounting Principles (GAAP) for general purpose government financial statements. This standard is based and draws on existing GAAP for the public sector, as applicable." TBAS 1.2 section 3.4

16 Department of Public Works and Government Services Act

17 Receiver General Manual

18 Policy on Financial Management Governance - Chapter 4

19 Policy on Financial Resource Management, Information and Reporting - Chapter 3

20 Policy on the Stewardship of Financial Management Systems.

21 Budget 2010

22 Member departments of the AMMIS cluster are users of either the FreeBalance or the CDFS FMS Applications.

23 Receiver General, Government-Wide Chart of Accounts

24  Directive on Expenditure Initiation and Commitment Control - Chapter 4

25 As defined in the Directive on Expenditure Initiation and Commitment Control - Apprendix A.

26 Ibid.

27 TB Accounting Standard 3.4 - Inventories

28 Receiver General Manual, "Chapter 6: Payroll Systems (PS) and Departments"

29 Vote-netting or revolving fund revenues.