Core Policy and Procedures Manual - Amendment Summary
June 2009


3.0 Planning, Budgeting and Reporting

3.3 Significant Accounting Policies – section e. accounting policy terminology has been updated for consistency and new links to the Public Accounts.

3.4.3 Specific Accounting Policies -- the use of prepaid capital advances and related accounting policy (formerly CPPM J) have been discontinued.  In its place, appropriation authority for a grant to a government organization for its capital expenditures has been provided by amendment to the Financial Administration Act, section 56.1.


4.0 Expense Management

4.3.14 Transfer Payments - updated for trust policy, which is included in new Appendix 4. Prior to establishing a trust, ministries must seek legal advice from Legal Services Branch, Ministry of Attorney General, and accounting advice from Financial Reporting and Advisory Services Branch, Office of the Comptroller General. The trust agreement and funding require prior approval by Treasury Board. The trust requires a business case to demonstrate advantages that cannot be achieved by the expenditure management framework of appropriations, votes and special accounts.


18.0 Administration

18.3.7 Honoraria – policy 1 repealed for alignment with BCPSA Human Resource 07. Policy Statement - Pay, Benefits and Leave. Government staff are not eligible to receive honoraria from government.



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