Core Policy and Procedures Manual - Alphabetical Index

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

Accelerated Deposit Transfer Bank Accounts - CPPM Part I 7.3.10; CPPM G.2
Access to Information by the Office of the Auditor General - CPPM 18.3.5(d)
Accident Reporting - CPPM 11.4.1
Accommodation - CPPM 10.3.10; 18.3.1; CPPM C.8
Account Approval - CPPM 4.3
Accountability Statements - CPPM 3.4.6
Accounting for Losses - CPPM M.8
Accounting Policies (Public Accounts) - CPPM 3.4.3
Accounting Transfers - CPPM 4.3.18 (see also Journal Vouchers)
Accounts Receivable - CPPM Part II 7.3.1
Accounts Receivable Reports - CPPM Part II 7.3.4
Acquisition of New Assets - CPPM 8.3.2; CPPM I.2
Administrative Records Classification System (ARCS) - CPPM 18.3.5
Advances - CPPM 4.3.9; CPPM B.2
Advertising - CPPM 18.3.8
Agreement on Internal Trade - CPPM Part I 6.2; 6.4.4
Agreements with Other Governments - CPPM 18.3.2
Airfare - CPPM 10.3.5
Air Travel - CPPM C.7
Airport Improvement Fee - CPPM C.7
Amortization for Prepaid Capital Advances - CPPM J.3
Amortization for Tangible Capital Assets- CPPM I.5
Application of policy - CPPM 1.2.4
Appointments to Government Agencies, Boards, Commissions and Crown Corporations – CPPM 18.3.3
Appointees to Agencies, Boards and Commissions Travel – CPPM 10.4.6
Assets – CPPM 8.0
Asset Write-downs & Write-offs – CPPM I.7
Assignment of Booked Debts - CPPM E.1
Assured Loading Tickets - CPPM C.6
Audit Committee – CPPM 17.0
Auditor General - CPPM 18.3.5(d)
Authentication Framework - CPPM 12.3.4
Awarding Contracts (all procurement) – CPPM 6.3.3

BC Bid - CPPM 6.4.2
BC Ferries Reserved Boarding - CPPM C.6
Balanced Budget and Ministerial Accountability Act - CPPM 1.2.3; CPPM 3.4.6
Bank Accounts - CPPM 4.3.11; CPPM B.3
Bank Interest - CPPM B.3.1
Bank Reconciliations - CPPM 4.3.11; CPPM B.3
Bank Service Charges - CPPM B.3.1
Batch Certification System - CPPM 4.3.6
Betterments - CPPM I.3
Billing and Payment - CPPM Part I 7.3.7
Board and Lodging Expenses - CPPM C.13
Bonding - CPPM 8.3.4
Boot Allowance (Safety Toe Footwear) - CPPM C.21
Budgets, Budgeting - CPPM 3 Part II; CPPM A.1
Budget Transparency & Accountability Act - CPPM 1.2.3; 3.2; 3.4.4
Bus Charges - CPPM 10.3.16; CPPM C.5.3
Business Expenses Incurred on Travel - CPPM C.9
Business Meeting and Protocol Event Expenses - CPPM 18.3.4; CPPM C.17
Business Continuity Planning - CPPM 16; CPPM 12.3.2(Ii)
Business Impact Analysis (BIA) - CPPM 16.3
Business Transaction Account (BTA) - CPPM E.4
Business Travel Accommodation Listings - CPPM 10.4.3

Cancelling Charges - CPPM C.8(6)
Car Allowance - CPPM D.8
CAS/CGI Processing - CPPM B.4
Cash Deposits - CPPM G.1
Capital Asset Management - CPPM 5.0
Capital Leases - CPPM I.9; reporting - CPPM 3.4.5
Capitalization of Assets - CPPM I.1A
CFO Bank Accounts - CPPM 4.3.12; CPPM B.3.2
Charge Cards - CPPM 4.3.19; CPPM E.2
Chart of Accounts - CPPM 3.4.2
Chartered Aircraft - CPPM 10.3.6
Cheque Enquiry/Stop Payment - CPPM D.10.1
Cheque on Demand - CPPM B.4
Cheque Stock - CPPM B.3.1; CPPM B.3.2
Cheque Stub Printout - CPPM D.2
Childcare Expenses - CPPM C.20
Christmas Cards - CPPM C.19.1
Central Agency - Policy Responsibility Areas - CPPM 2.4.1
Collection Action - CPPM Part II 7.3.6; 7.3.7; 7.3.11
Collection and Loan Management Branch - CPPM Part II 7.3.10
Commitments - CPPM 4.3.7
Communications and Advertising - CPPM 18.3.8
Compromise Settlement - CPPM Part II 7.3.13
Comptroller General - CPPM 2.2.3
Contingencies and New Programs Vote - CPPM A.2
Contingent Losses - CPPM H.1
Continuing Service Agreements - CPPM 6.3.2
Contract Administration - CPPM 6.3.6
Contract Payments - CPPM 6.3.6; CPPM D.3
Contractors Travel - CPPM 10.3.15; CPPM C.10
Contributions and Donations - CPPM I.10; CPPM G.8
Control and Risk - CPPM 2.2.2
Control and Subsidiary Accounts - CPPM Part II 7.3.2
Cost Sharing Arrangements - CPPM Part I 7.3.3
Credit and Debit Cards - CPPM Part I 7.3.8
Credit Management - CPPM Part I 7.3.6
Crown Copyright - CPPM 6.3.4

Data Management - CPPM 12.3.2 III
Debit Cards - CPPM Part I 7.3.8
Debtors (Statements to)- CPPM Part II 7.3.3
Delegation of Authority - CPPM 4.3.1
Delegated Purchasing/Payment Instruments - CPPM B.5
Deposits - CPPM 7.3.9
Deposits in US Currency - CPPM G.4
Deposits through Government Agents - CPPM G.3
Deputy Ministers - CPPM 2.2.3
Deputy Minister Car Allowance - CPPM D.8
Destruction of Records - CPPM 12.3.2
Development and Project Management - CPPM 12.3.1
Direct Invoice - CPPM D.1; CPPM 4.3.2
Direct Invoicing - CPPM 10.3.17; CPPM D.7
Directives - CPPM 1.4.1
Discretionary Expenditures - CPPM C.19.3
Dishonoured Cheques - CPPM 7.3.12; CPPM G .3
Disposal Arrangements - CPPM 6.3.4
Disposals - CPPM 6.3.4; 8.3.2; CPPM I.6
Documents - CPPM 4.3.4
Donations of Gifts in Cash or in Kind - CPPM G.8

Early Payment Discounts - CPPM D.6
Electronic Deposit of Payments - CPPM D.9
Electronic Imaging and Micrographic Systems - CPPM 12.3.2
Electronic Mail - CPPM 12.3.2
Electronic Records - CPPM 12.3.2
Electronic Signatures - CPPM 4.3.5
Email Addresses - CPPM 12.3.2 II
Embezzlement - CPPM 20.2.2
Emergency Purchase Order (EPO) - CPPM 6.3.2(a.4); B.5
Employee Group Definitions - CPPM 10.4.1
Enterprise-wide Risk Management - CPPM 14.3
Equity Investments - CPPM 8.3.3
Ex Gratia Payments - CPPM A.2
Exchange Rates - CPPM 7.3.13
Exchange Rates on Payment to Foreign Suppliers - CPPM D.4; D.5
Expense Authority - CPPM 4; CPPM D.1
Expense Management, Control - CPPM 4.0; CPPM B.0
Extinguishments - CPPM Part II 7.3.13
Extraordinary losses - CPPM 10.3.12

Fees and Licences - CPPM 7.3.2
Ferry Travel - CPPM C.6
Financial Administration Act - CPPM 1.2.3; 3.4.5
Financial Agreement - CPPM 18.3.2
Financial Document Storage, Access & Retrieval - CPPM 18.3.5
Financial Reporting - CPPM 3.0 Part III; CPPM H
Financial Signing Authorities - CPPM 4.3; CPPM B.1
Financial Systems and Controls - CPPM 13.0
Foreign Exchange on Business Travel Expenses - CPPM C.3
Foreign Location Travel - CPPM C.11
Forgeries- CPPM D.10.2
Forms Management- CPPM 12.3.2 IV; 18.3.6
Fraud, Embezzlement, Misappropriation, Theft of Public Monies and Assets - CPPM 20.2.2
Freedom of Information and Protection of Privacy - CPPM 12.3.2 II

Garnishments - CPPM Part II 7.3.9; CPPM E.1
General and Financial Management - CPPM 2.0
General Services Agreement Form - CPPM 6.3.3 (d)
Goods and Services Tax (GST) - CPPM B.6
Goods and Services Tax (Ministry Billings) - CPPM G.9
Governance - CPPM 1.0
Government Agent Cheques - CPPM E.7
Government Office Space Standards (GOSS) - CPPM 18.3.1
Government Vehicles - CPPM 11.3.3 & 11.3.4; CPPM C.5
Grants & Contributions (Transfer Payments) - CPPM 4.3.14
Gratuities - CPPM 18.3.4.4; CPPM C.9
Group Definitions - CPPM 10.4.1
Guarantees and Indemnities - CPPM 9.0
Guarantees and Indemnities Regulation - CPPM 9.2

Headquarters - CPPM 10.3.2; CPPM C.4
Holdbacks - CPPM 4.3.17
Honourarium - CPPM 18.3.7
Househunting Expenses - CPPM C.16.10

iExpenses - CPPM 10.3.16; CPPM C.1.6
Imprest Petty Cash Accounts - CPPM B.2.4
Incidental Expenses - CPPM C.21
Incidental Expenses on Relocation - CPPM C.16.9
Indemnity Certificate - CPPM D.10.3
Indemnities - CPPM 9.0
Information and Information Technology Security Incidents - CPPM 20.2.1
Information Management and Information Technology Management - CPPM 12.0
Information Management and Information Technology (IM/IT) Procurement - CPPM 6.3.5
Information Resource Management Plans (IRMPs) - CPPM 12.3.1 I
Information Technology Management - CPPM 12.3.3
Information Technology Security - CPPM 12.3.3 III
Information Utilization - CPPM 12.3.2 II
Insurance Proceeds - CPPM Part I 7.3.15; CPPM I.6
Intellectual Property - CPPM 6.3.4
Interest on Accounts Receivable - CPPM Part II 7.3.5; CPPM G.7
Interest on Overdue Accounts Receivable Regulation- CPPM Part II 7.3.5
Interest on Money Owing by the Province - CPPM 4.3.13
Inter-Ministry Chargeback System - CPPM F.4
Internal Audit - CPPM 17.0
Internal Audit Standards- CPPM 17.3
Internal Contributions - CPPM I.10
Inventory - CPPM 8.3.1
Invitation to Quote (ITQ) - CPPM 6.3.2a
Invitation to Tender (ITT) - CPPM 6.3.2a
Invoices/Supporting Documents - CPPM D.6

Job Interview and Post Interview Expenses - CPPM C.12
Journal Vouchers - CPPM F (see also Accounting Transfers)

Laundry and Dry Cleaning - CPPM C.9
Legally Encumbered Payments - CPPM E.1
Legislation - CPPM 1.2.3
Legislative Assembly - CPPM 1.2.1
Library Purchase Order (LPO) - CPPM B.5
Loans - CPPM 4.3.10
Long Service Awards Ceremony - CPPM C.17.3
Loss Categories - CPPM 20.2
Loss of Personal Possessions - CPPM C.19.2
Loss Management - CPPM 20
Loss Reporting - CPPM L; Accounting for Losses - CPPM L.8

Management Framework - CPPM 2.2.1
Management Representation Letter - CPPM H.1
Meals Inside Headquarters - CPPM C.4; C.17.4
Meals Rates & Per Diems - CPPM 10.3.7
Medical/Dental Travel Expenses - CPPM C.21
Medical Coverage - CPPM C.11
Meeting Rooms - CPPM 18.3.4
Mileage Claims - CPPM 10.3.8
Minister Out-of-province/country Travel - CPPM 10.4.4
Ministers Travel Allowances - CPPM C.14
Ministry Bank Accounts - CPPM 4.3.11; CPPM B.3
Misappropriation of assets - CPPM 20.2.2
Miscellaneous Travel Expenses - CPPM 10.3.11; CPPM C.9
Miscellaneous Expenses - CPPM C.19
Ministerial Accountability Reports - CPPM 3.3
MLA Travel - CPPM C.14
Month-End Accruals (Procedures) - CPPM H.2
Moving Company Charges - CPPM C.16.3
Moving Mobile Homes - CPPM C.16.4
Moving of Household Effects and Chattels - CPPM C.16.2

Notice of Intent - CPPM 6.3.2

Office of Primary Responsibility (OPR) - CPPM 18.3.5
Office of the Auditor General - CPPM 18.3.5(d)
Official Duties Expense Regulation - CPPM 10.4.4; CPPM C.14
Operational Records Classification System (ORCS) - CPPM 18.3.5
Order in Council - CPPM 1.4.1
Out-of-Province/Country Travel - CPPM 10.3.4

Parking (Employer-Provided or Subsidized) - CPPM J.1
Parking Charges - CPPM 10.3.11; CPPM C.5
Parking Fines - CPPM 11.3.1.7
Part Day Travel Status - CPPM C.4
Parliamentary Secretaries and Designated Member Travel - CPPM 10.4.5
Payment Diversion - CPPM E.1
Payment Processing - CPPM D
Payment Review - CPPM 4.3.3; CPPM 19.0
Payments Based on Contributions (Sec. 25) - CPPM 4.3.15; CPPM H.1
Payments in U.S. Funds to Suppliers Located in U.S.A. - CPPM D.4
Payments to Foreign Suppliers Other Than in the United States - CPPM D.5
Performance and Security Bonding - CPPM 8.3.4
Per Diems - CPPM 10.3.7; CPPM C.4
Personal Travel - CPPM 10.3.3
Personal Telephone Calls - CPPM 10.3.11.1
Petty Cash - CPPM B.2.4 (see also Working Capital Advances)
Petty Cash Reconciliation/Replenishment - CPPM B.2.4
Photocopying Equipment and Supplies - CPPM 6.3.4
Planning, Budgeting and Reporting - CPPM 3.0
Postal, Fax Messaging and Relocation Services - CPPM 18.3.8(c)
Portal-to-Portal - CPPM 10.3.8
Post-dated cheques - CPPM 7.3.9
Post-Payment Review - CPPM D.11
Pre-award and Solicitation - CPPM 6.3.2
Printing, Publishing, Stationery and Office Products - CPPM 18.3.8(d)
Private Accommodation - CPPM 10.3.10
Private Aircraft - CPPM C.7(4)
Privacy Impact Assessments - CPPM 12.3.2 II
Privately Owned Vehicles - CPPM 11.3.2; CPPM C.5
Procurement - CPPM 6.0
Professional Membership Dues - CPPM C.21
Protocol Event Expenses - CPPM 18.3.4
Provincial Emergency Program - CPPM 16.2
Public Accounts - CPPM 3.3
Public Affairs Bureau - CPPM 18.3.8
Public Interest Immunity - CPPM 18.3.5(d)
Public Money (Control of) - CPPM 7.3.4
Public Private Partnership (P3) Costs - CPPM I.2
Purchase Order on a Standing Offer (POSO) - CPPM B.5
Purchasing Card - CPPM 4.3.19
Purchasing Services - CPPM 11.4.1

Rates and Reimbursements - CPPM C.4
Reasonable Accommodation - CPPM C.1.2
Receipts & Deposits - CPPM 7.3.9
Recipient - CPPM 4.3.14
Recognition and Awards - CPPM C.17.3
Records Classification Systems - CPPM 12.3.2 Ib
Recorded Information Management - CPPM 12.3.2 I
Recording Assets Purchased in a Prior Year - CPPM I.2
Recovery of Employee Overpayments - CPPM 7.3.7
Refund of Expenses - CPPM 4.3.16
Refund of Money Received - CPPM 7.3.11
Regulations, Order in Councils and Directives - CPPM 1.4.1
Reimbursement of Expenses - CPPM C
Reimbursement of Licensing and Professional Membership Dues - CPPM C.21
Relocation Advance - CPPM B.2.2
Relocation Allowances - CPPM 18.3.9; CPPM C.16
Relocation for New Appointees - CPPM C.16.10
Relocation for OIC Appointees - CPPM C.16.11
Remissions - CPPM 7.3.14
Remuneration for Appointees to Crown Corporations, Agencies, Boards, Commissions and Tribunals - CPPM C.18
Rental/Government Vehicles - CPPM C.5
Repair and Maintenance - CPPM 6.3.4 ; CPPM 11.4.1
Replacement Cheque - CPPM D.10.3
Reporting (financial, performance & accountability reports)- CPPM 3.0 Part III
Request for Proposals - CPPM 6.4.3
Residential Accommodation - CPPM 18.3.1(c)
Responsibility Centre - CPPM 3.4.2
Return of Foreign Currency Payments - CPPM G.5
Returned Cheques - CPPM D.10.4
Revenue Authority & Delegation - CPPM 7.3.5
Revenue Management - CPPM 7.0
Revenue Recognition - CPPM 7.3.1
Risk and Controls Review - CPPM 13.4.2
Risk Management - CPPM 14.0
Roles and Responsibilities for Financial Management - CPPM 2.2.3

Salary Advances - CPPM B.2.1
Sales and Transfers of Tangible Capital Assets - CPPM I.8
Security - CPPM 15
Service Plan Report - CPPM 3.3; CPPM 3.4.3
Service Line - CPPM 3.4.2
Set-offs - CPPM Part II 7.3.8; CPPM E.1
Settlement Agreement or Compromise Settlement - CPPM 7.3.13
Shared Services - CPPM 18.3.10
Signature Plates - CPPM 4.3.11(6)
Signing Authority Matrix & Delegation- CPPM 4.3; CPPM B.1
Signing of Cheques - CPPM 4.3.11; CPPM B.3(11); B.3.2
SMARTTEC Travel Emissions Calculator - CPPM 10.3.18; CPPM C.1.7
Solicitor-Client Privilege- CPPM 18.3.5(d)
Specimen Signatures - CPPM B.1; B.3.1
Spouse Expenses - in travel - CPPM 10.3.3; in business & protocol events - CPPM C.17
Stale-Dated Cheques - CPPM D.10.3
Standard Object (STOB) - CPPM 3.4.2
Stop Payment - CPPM D.10.2
Subsequent Events - CPPM H.1
Supply and Disposal Arrangements - CPPM 6.3.4
Subsidiary Accounts - CPPM Part II 7.3.2
Surplus Asset Disposal - CPPM 6.3.4
Suspense Accounts - CPPM 7.3.14
System Acceptance & Approval - CPPM 13.4.1

Tangible Capital Assets - CPPM 8.3.2; CPPM I
Tangible Capital Assets (Acquisition) - CPPM I.2
Taxi Charges - CPPM C.5.3
Telephone Calling Card - CPPM E.2
Tenant Improvements (TI) - CPPM 18.3.1(a)
Theft of Public Monies and Assets - CPPM 20.2.2
Third Party Demands and Garnishments - CPPM Part II 7.3.9; CPPM E.1
Timing and Distribution of Payments - CPPM 4.3.8
Tips & Gratuities - CPPM 18.3.4.4; CPPM C.9
Trade-ins - CPPM Part I 6.3.4; 8.3.2(4); CPPM I.6
Transfer of Assets - CPPM Part I 6.3.4; CPPM I.8
Transfer Payments (formerly Grants & Contributions) - CPPM 4.3.14
Transportation - CPPM 11.0
Transportation Charges - CPPM C.1.3
Travel - CPPM 10.0; CPPM C
Travel Agency Fee - CPPM C.7
Travel Approval - CPPM 10.3.2; 10.4.4; CPPM C.2
Travel Bonus Points - CPPM 10.3.5
Travel Card - CPPM 10.3.13; CPPM E.3
Travel Charge Direct Billings - CPPM - D.7
Travel Expenses in Foreign Locations - CPPM C.11
Travel Expense Verification - CPPM C.1
Travel Loyalty Programs - CPPM 10.3.5
Travel Status - CPPM 10.3.2; CPPM C.4
Travel Voucher (FIN 10) - CPPM C.3
Treasury Board & Treasury Board Staff - CPPM 2.2.3
Trust Accounts - CPPM G.6
Trust Funds - CPPM H.1

Unsolicited Proposals - CPPM 6.3.5
Useful Life and Thresholds - CPPM I.5 Appendix A

Valuation Allowances - CPPM H.1
Vehicles - CPPM 11.0
Vehicle Accidents, Vandalism and Other Losses - CPPM 11.3.6
Vehicle (Private) Damage Reimbursement - CPPM C.5
Vehicle Insurance - for government/rental vehicles - CPPM 10.3.9; 11.3.3; private vehicles - CPPM 11.3.2
Vehicles Short-term Rentals - CPPM 11.3.5
Vehicles Travel- CPPM 10.3.9; CPPM C.5
Vehicle Service Cards - CPPM 4.3.19; CPPM E. 5
Vendor Complaint Review - CPPM 6 - Part II
Videoconference - CPPM 10.3.1
Vital Records - CPPM 12.3.2
Voice Mail - CPPM 12.3.2
Volunteers - CPPM 10.3.14; 18.3.7(3)
Vote - CPPM 3.4.2

Warehousing and Asset Investment Recovery (WAIR) - CPPM 18.3.1(b)
Work-In-Progress - CPPM I.4
Working Capital Advances - CPPM 4.3.9
Write-down & Write-off of a Tangible Capital Asset - CPPM I.7
Write-offs - CPPM Part II 7.3.12

Year-End Close-off & Accounting Procedures - CPPM H.1