Core Policy and Procedures Manual - Amendment Summary
March 2012

Policy

7.0 Revenue and Receivables Management

7.0 Revenue and Receivables Management – Part’s 1& 2 amalgamated and Chapter Name changed from Revenue Management to Revenue and Receivables Management. Policies throughout this chapter have been updated for clarity and concurrence with responsible organization name, account, and legislation changes.   

7.2.2 Fees and Licenses – policy 2 revised to reflect that information on new fees or changes to existing fees are submitted to Treasury Board Staff for review.

7.2.5 Delegation of Revenue Responsibilities – policy 5 revised; Comptroller General approval is required for any exception to revenue responsibilities policies 3 & 4. Used to be the ministry Chief Financial Officer. Changed Revenue Authorities to Revenue Responsibilities as there is no legislative authority for revenue processes (unlike Expense Authority).

7.2.10 Revenue Bank Accounts – name change for clarity formerly known as Accelerated Deposit Accounts

7.2.19 Reporting Requirements – policy 1 revised; the Aged Accounts Receivable report is now restricted to trade and tax receivables and excludes amounts owing from other governments. The report is used to monitor government-wide collection of accounts receivable where normal collection activities apply (e.g. billing, credit checks, set-offs, etc.).  

7.2.21 Ministry Collection Action – emphasis in policies for a collection strategy that balances due diligence with ministry program and statutory requirements. Also, due date guidance conflicted with regulatory dates and were removed. 

7.2.22 Employee Collection Action – removed policy with respect to setting off employee’s salaries for collecting overpayments. Current legislation restricts government from setting-off employee salaries/wages.

7.2.23 Set-offs – added definitions of types of set-offs as well as internal set-offs. Policy 2 introduces a new Inter-Ministry Set-off Request form, FIN 11 for ministries to submit to the Comptroller General for approval.

7.2.25 Revenue Division – organization name change; used to be Collections and Loans Management Branch. Policy 1 revised. Ministries no longer require Treasury Board Staff approval to transfer delinquent debt. An MOU between the ministry and the Revenue Division, Ministry of Finance, is required. In addition, policy regarding ministry use of private collection agencies has been repealed. The Revenue Division, Ministry of Finance is responsible for managing these services through an Alternative Service Delivery to recover debt. 

7.2.26 Write-offs of Uncollectible Debts – policies have been updated to clarify information required for debt write-off requests over $5,000.
Procedures
E.1 Legally Encumbered Payments

E.1.1 General Overview- branch name change and mandate. Removed any reference to Assignments of Debt. 3CMB no longer honours these types of requests. Removed reference to Temporary Holds as these types of requests can only be made by Attorney General.

E.1.2 Third Party Demand – branch name change and further clarification of third party demands

E.1.3 Garnishing Order – branch name change and further clarification of garnishing orders

E.1.4 Inter-Ministry Set-off - Clarify definition of inter-ministry set-off.

  • Temporary Holds section removed.
  • Name of Set-off form updated to Inter-Ministry Set-off form.
  • Addition of Inter-ministry Set-off request link and instructions.

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