Core Policy and Procedures Manual

Introduction to the Manual

Summary of Policy Chapters

Summary of Procedures Chapter

Introduction to the Core Policy and Procedures Manual

The Core Policy and Procedures Manual (CPPM) combines management and financial policy with financial administration procedures into an online document. The CPPM streamlines requirements in keeping with government's effort to reduce red tape and signifies the shift from rule-based to principle-based management practices. The understanding of principles and policy objectives will support application beyond limited situations, and create greater corporate use and consistency.

Good policy supports government in carrying out its service objectives, contributes to effective management and assists staff in making sound decisions. Good communication of policy supports administration and reduces policy proliferation.

Content and Authority

The CPPM contains Treasury Board financial and general management policy and the Comptroller General's directives on procedures pursuant to FAA sections 4 and 9, except for personnel management policy. CPPM is organized by activity with numerical chapters representing core policy (chapters 1 to 20) and alphabetical chapters for procedures (chapters A to M). Each chapter deals with a main subject area with more detailed topics under sub-sections. Policy topics are linked (through hypertext connectors) to related procedure requirements to present a logical, integrated view of a subject area. For a brief description of the chapters, see the Summary of Chapters.

Manual Access and Navigation

The CPPM can be navigated through a table of contents by activities, the alphabetical index of topics and the glossary.

Update Notification

The CPPM is updated periodically. If you wish to be notified of amendments, go to the CPPM home page, click on the bullet "Click here to get updates on this manual", then follow the screen instructions to subscribe.

Audience and Training

The intended audience for the CPPM is all government managers and staff in general, and specifically, any program manager, supervisor or other staff person with signing authority. The manual may also be a useful tool to supplement training. For additional training information and a general explanation of policy, guidelines, standards, procedures and controls, refer to this backgrounder.

Amendments

Review and consultation with Treasury Board Staff, the Deputy Minister Committee, Executive Financial Officer Committee, Senior Financial Officer Committee and other central agencies, as appropriate, must precede the issuance of new policy. Those sponsoring amendments to policy must propose any changes to the Office of the Comptroller General (OCG). In conjunction with OCG, the ministry, sponsoring central agency or office is responsible for obtaining the necessary authority for new or amended policy.

Under the authority of FAA section 9, subject to any direction of Treasury Board, the Comptroller General further develops, establishes and maintains procedures and guidelines for financial management, and directives respecting methods for keeping government's accounts.

Publication

The Financial Management Branch, OCG, is responsible for the co-ordination, maintenance, and publication of core policy and procedures. Those central agencies indicated in the roles and responsibility sections are responsible for ensuring that policy and related procedures are current and complete.

Policy Chapters

1. Governance

This chapter calls attention to governance not fully articulated in earlier policy manuals. In particular, what governance means, its form and why it is needed. Governance supports the realization of overall objectives and the strategies to achieve them. From a policy perspective it is concerned with policy development, communication and implementation.

The Budget Transparency and Accountability Act (BTAA), and the Balanced Budget and Ministerial Accountability Act (BBMAA) are introduced. A key principle reinforced is the need to separate governance from service delivery for effective government. Policy respecting the scope, application and responsibility for government internal policy is outlined. In addition, Legislative Assembly, executive and ministry responsibilities are specified.

2. General and Financial Management

This chapter clarifies government's general and financial management framework founded on Part 2 of the Financial Administration Act (FAA). The accountabilities of Treasury Board, the Minister of Finance, deputy ministers, executive financial officers, the Comptroller General and central agencies are stated, along with supporting policy. Government's approach to control and risk is updated from a traditional input focus to broader measures of performance and achievement of objectives.

The role of the Financial Management Branch, Office of the Comptroller General, in maintaining the Core Policy and Procedures Manual and developing financial management policy is covered, as are the responsibilities of other central agencies by subject area in an appendix table.

3. Planning, Budgeting and Reporting

Planning, budgeting and reporting are inter-related elements and fundamental to an understanding of government's performance management and accountability process. This comprehensive chapter was created to cover previous disparate financial management content, such as accounting policy, account classification, financial planning, budgetary control and financial reporting.

Policy is included for direction on service plans, reports, capital plans and performance measures in support of the BTAA, and policy for ministerial accountability reports in support of the BBMAA. Government's accounting policies are disclosed at the end of the reporting section. BTAA, BBMAA and FAA report requirements and responsibilities are summarized in the information and reference section.

4. Expense Management

Chapter coverage includes policy for the management of government expenses. Ministers and deputy ministers have statutory responsibility for the control of public money. To carry this out, ministers or deputy ministers usually authorize ministry officials to initiate spending, certify goods/services received and requisition payments.

In addition, the chapter clarifies delegation of authority policy, expense authority (formerly spending authority) responsibilities and policies, including expense initiation and account approval.

5. Capital Asset Management

This chapter outlines the role of the Province in managing the overall capital plan, and for ministries and agencies in managing their capital asset projects. Ministry and agency capital plans require aggregation into a single provincial plan to determine priorities and overall funding.

Policy covers the need to fully consider alternative procurement approaches to build and operate public assets, such as public-private partnerships, out-sourcing and risk transference. A reference link is provided to the Capital Asset Management Framework that contains standards, guidelines and tools to support public sector capital management.

6. Procurement

This comprehensive chapter includes policy for all aspects of procurement of goods, services and construction, including: planning; pre-award and solicitation; contract selection and award; contract administration and monitoring; evaluation and reporting.

Policy on specific topics is provided for corporate supply and disposal arrangements, information management and information technology procurement, and the vendor complaint review process.

7. Revenue Management

Chapter content covers policy to support a revenue and accounts receivable management framework that accounts, monitors and reports revenue from the point of claim and recognition to collection. This includes resolution by actions, such as set-off, write-off, extinguishment and remission.

8. Asset Management

This chapter covers general information on the management and safeguarding of assets, including policy on inventory, tangible capital assets and other assets, loss reporting, equity investments and performance bonding.

9. Guarantees and Indemnities

This chapter describes two main contingent liabilities for government: guarantees and indemnities, and their related approval and authority requirements. Effective management by ministries requires assessment and control of the underlying risks associated with guarantees and indemnities.

10. Travel

This chapter presents all significant travel policy that an employee or expense authority officer is expected to be aware of in completing a travel reimbursement claim, including approval to travel and alternatives to travel. The roles and responsibilities for employees and expense authority officers are outlined to supplement policy understanding. Rate tables for meals, per diems and accommodation, and iExpenses user information are included to round out the chapter as a one-stop reference.

11. Transportation

This chapter describes policy with respect to common transportation (i.e., public transportation, and private, government and rental vehicles) used in government operations. Standards on the most appropriate and cost-effective mode of transportation, and accident reporting requirements are covered. References to government fleet vehicle policy, procedures and vehicle agreements are provided.

12. Information Management and Information Technology Management

This chapter provides a policy framework for within which ministries can understand and use information and technology resources. Policy and standards are defined for information management, information technology planning and development, data management, electronic records, infrastructure, operations, delivery and support, security and electronic communication.

13. Financial Systems and Controls

This chapter covers policy, and control and security standards for government financial systems. In general, financial systems include any automated or manual system used to exercise control over public monies or assets. Approval guidelines for documentation and reporting of financial systems, and risk and control review requirements are outlined, as well as the contents expected in a risk and control report.

14. Risk Management

This chapter presents government's risk management policy for an integrated enterprise-wide risk management process.

15. Security

This chapter outlines policy for the security of government operations. The security framework has to address exposure to accidental losses, malicious threats or criminal acts, and is an integral part of enterprise-wide risk management.

16. Business Continuity Management

This policy chapter outlines a specific risk management process for government. The policy, roles and responsibilities are presented separately to support understanding and performance.

17. Internal Audit

This chapter describes policy with respect to the role and scope of internal auditing in government.

18. Administration

This chapter contains various policies on general and administrative requirements to support government operations and the cost-effective use of public resources, including Accommodation, Business Meeting Expenses, Information and Communication, and Relocation.

19.  Corporate Compliance and Controls Monitoring

This chapter describes policy with respect to the role and scope of the compliance and controls monitoring function providing assurance of the prudent and proper use of public monies, and the compliance with government core policy.

20.  Loss Management

This chapter covers policy on the management of losses. Included are descriptions of the types of loss incidents, roles and responsibilities of organizations and individuals in managing loss and additional resources available.

Procedures Chapters

A. Budgetary Control

This chapter describes procedures that are supplementary to chapter 3 Part II on budgeting.

B. Expenditure Control

This chapter describes procedure requirements supplementary to chapter 4 on expenditure management and provides direction on cheque generation (CAS) and the Goods and Services Tax (GST).

C. Reimbursement of Expenses

This chapter describes procedure requirements supplementary to chapter 10 on travel and for the reimbursement of expenses (e.g., travel, relocation, business meetings, miscellaneous and incidentals).

D. Payment Processing

This chapter describes procedure requirements that are supplementary to chapter 4.3 on the authorization of expenses, post-payment review, chapter 6 on contract payments, and provides direction on travel direct billing, deputy minister car allowance, electronic fund transfers, and stop payment and replacement cheques.

E. Special Types of Disbursements

This chapter provides direction on special types of disbursement processing including legal encumbrance procedures, government chargecards, and payments by government agent cheques.

F. Journal Vouchers

This chapter describes procedure requirements and standards for internal journals including inter-ministry charges.

G. Revenue Control

This chapter describes procedure requirements that are supplementary to chapter 7 on revenue management and provides direction on trust accounts, donations of gifts in cash or in kind and GST on ministry billings.

H. Financial Reporting

This chapter describes procedures that are supplementary to chapter 3 Part III on financial reporting and details the accounting requirements for fiscal year-end and month-end reporting.

I. Tangible Capital Assets

This chapter describes the accounting requirements that are supplementary to chapter 3.4.3(f) on the accounting for tangible capital assets.

J. Prepaid Capital Advances

This chapter describes the accounting requirements that are supplementary to chapter 3.4.3(e) on the accounting for prepaid capital advances.

K. Miscellaneous Administration

This chapter describes various procedure requirements in support of government operations including employee-related payroll issues and other matters as they arise.

L. Procurement Procedures

This chapter provides links to the Purchasing Handbook and the Disposal Handbook, prepared by Common Business Services, which provide supplementary procedures and general information for chapter 6 Procurement.

M. Loss Reporting

This chapter describes requirements for reporting losses supplementary to chapter 20.

Top

Core Policy and Procedures Manual Table of Content