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3 - Chapter Index 3-1 - About the Manual 3-2 - Glossary 3-3 - Central Agency Responsibilities Chapter 000 - MANAGEMENT OF THE FINANCIAL FUNCTION 000 - Chapter Index 002 - Role of the Financial Management Board 003 - Role of the Program Manager 004 - Role of Executive Finance Officer and Directors 008 - Legislative Audit Chapter 100 - FINANCIAL SYSTEMS 100 - Chapter Index 101 - Financial Coding System 102 - Accounting Systems 103 - Recording Transactions Chapter 200 (Not Used) Chapter 300 - BUDGETARY CONTROL 300 - Chapter Index 301 - Budget Management Controls 302 - Budget Adjustments and Transfers 302-5 - Capital Carry-overs 303 - Special Warrants 307 - Budget Requirements - Revolving Funds Chapter 400 (Not Used) Chapter 500 - CASH MANAGEMENT 500 - Chapter Index 501 - Investments 502 - Banking Arrangements 503 - Forecasting Cash Flow Chapter 600 - GOVERNMENT ACCOUNTING POLICY 600 - Chapter Index 602 - Consolidated Financial Statements 603 - Internal Audit 604 - Accounting for Goods and Services Tax (GST) 605 - Internal Control - General 605-1 - Internal Control – Accountable Assets 606 - Protection of Personal Financial Information Chapter 700 - ACCOUNTING FOR EXPENDITURES 700 - Chapter Index 703 - Recording Transactions 703-1 - Expenditures - Classification and Appropriation Control 704 - Accounting for Inventories – General 704-3 - Accounting for Assets - Disposal of Public Property 704-4 - Accounting for Inventories - Write-off, Write-down or Deletion 706-1 - Accounting Controls - General Principles 706-3 - Accounting Controls - Computer Applications 709 - Commitment Accounting and Control Chapter 800 - CONTROL OF EXPENDITURES 800 - Chapter Index 801 - Grants and Contributions 801-1 - Transfer Payments (Grants-in-Kind) 802 - Delegation of Powers and Duties 802-1 - Financial Signing Authorities 803 - Verification and Approval of Expenditures and Disbursements 803-3 - Account Verification - Timing of Payments 803-4 - Payment of Interest, October 2018 804 - Imprest ... Read more↗
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