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New Web Links for Core Policy and Procedures Manual The Core Policy and Procedures Manual (CPPM) moved to the government corporate website (gov.bc.ca) in 2017. As a result, links to the old version of the online manual are no longer valid.This document provides a mapping of the old chapter and section headings to the new web links (URLs). Please replace any links to the old version of the manual with the ones provided below. CMS Lite users are encouraged to use the Page Picker to link to a chapter first, before attaching the anchor (hashtag, #) to the end of the URL.Contents TOC \o "1-3" \h \z \u Policies PAGEREF _Toc500249431 \h 2Procedures PAGEREF _Toc500249432 \h 15PoliciesOld websiteNew website – page anchor start highlighted(The permalink will become human-readable when entered in a web browser)Chapter 11.0 Governance 1.1 Objectives General Legislative Assembly Government Objectives Legislation Application Policy Information and References 22.0 General & Financial Management 2.1 Objectives 2.2 General 2.2.1 Management Framework 2.2.2 Control and Risk 2.2.3 Roles and Responsibilities a. Treasury Board b. Minister of Finance c. Deputy Ministers d. Comptroller General e. Treasury Board Staff. Central Agencies Policy Chapter 33.0 Planning, Budgeting & Reporting Part I: Planning 3.1 Objectives 3.2 General 3.3 Policy Part II: Budgeting 3.1 Objectives 3.2 General 3.3 Policy III: Reporting Objectives General Policy. Service Plan Reports. Ministerial Accountability Reports. Financial Reports. Chart of Accounts. Significant Accounting Policies Information and References Guidelines for Ministry Service Plans and Reports Chart of Accounts Specific Accounting Policies Summary of Reports Required by the?BTAA Summary of Reports Required by the FAA Summary of Reports Required by the BBMAA Chapter 44.0 Expense Management 4.1 Objectives General Policy Delegation of Authority Expenditure Authorization. Expense Authority. Qualified Receiver Expenditure Processing and Payment Review. Matching. Payment. Payment Review Documents and Other. Documents. Other Electronic Processing. Authorization Standards Third Party Programs Commitments Timing and Distribution of Payments Advances. Temporary Accountable Travel Advances. Standing Accountable Travel Advances c. Working Capital Advances. Supplier Advances. Other Accountable Advances Loans 4.3.11 Ministry Bank Accounts 4.3.12 Chief Financial Officer Bank Account Interest on Money Owing by the Province 4.3.14 Government Transfer Payments Payments Based on Contributions Refund of Expenses Holdbacks Accounting Transfers Purchases by Government Charge Card. General. Purchasing Card c. Travel Card d. Business Transaction Account. Service Card 4.3.20 Obligation to Report to the Comptroller General 4.3.21 Authority of the Comptroller General 4.3.22 Internal Recoveries 4.3.23 Trusts Chapter 55.0 Capital Asset Management 5.1 Objectives General Policy Information and References Chapter 66.0 Procurement Part I: Procurement Objectives General Policy Procurement Planning Pre-Award and Solicitation. All Procurement. Goods. Services and Construction d. Continuing Service Agreements Contract Award – all procurement. Direct Awards. Selection and Award. Responses. Pricing e. Administration Corporate Supply and Disposal Arrangements. Rentals and Leasing. Multi-Functional Device (Photocopying) Equipment and Supplies. Repairs and Maintenance. Disposal of Surplus Assets e. Crown Copyright. Disposal of Intellectual Property 6.3.5 Information Management and Information Technology (IM/IT) Procurement a. General. Unsolicited Proposals Administration and Monitoring a. Receipt of Goods b. Payment. Contract Monitoring, Evaluation and Reporting. Deficient Performance and Breach. Asset Management. Contract Disputes II:?Vendor Complaint Review Process for Government Procurement Objectives General Definitions Scope of VCRP Roles and Responsibilities Policy Information and References 6.4.1 Procurement Services Branch, Shared Services BC BC Bid Request for Proposals Trade Agreements Disclosure of Contract Information Risk Management Branch BC Public Service Agency Aboriginal Procurement and Contract Management Guidelines Chapter 77.0 Revenue and Receivables Management Revenue and Receivables Management Policy Overview 7.1.1 Revenue and Receivables Management Policy Guiding Principles Revenue and Receivables Management Policy Revenue Recognition Fees and Licenses Cost Sharing Agreements Control over Public Money Delegation of Revenue Responsibilities Credit Management Billing and Payment Acceptance of Electronic Payment Receipts and Deposits Revenue Bank Accounts Refunds Dishonoured Banking Instruments Exchange Rates Suspense Accounts Insurance Proceeds Recording of Receivables Control and Subsidiary Accounts Statement to Debtors Reporting Requirements Interest on Overdue Accounts Receivable Ministry Collection Action Employee Collection Action Set-offs Third Party Demands and Garnishments Revenue Division Write-offs of Uncollectible Debts or Obligations Extinguishments Remissions Revenue and Receivables Management Policy Framework and Authorities Supplementary Information, References and Guides 88.0 Asset Management 8.1 Objectives 8.2 General Government Assets Asset Life Cycle Policy Inventory Tangible Capital Assets and Other Assets Equity Investments Performance and Security Bonding 99.0 Guarantees and Indemnities 9.1 Objectives General Policy Guarantees Indemnities Information and References A 1010.0 Travel 10.1 Objectives 10.2 General Policy Alternatives to Travel Travel Approval Combining Personal Travel Out-of-Province/Country Travel Airfare Chartered Aircraft Meals/Per Diems Mileage Vehicles Accommodation Miscellaneous Expenses Loss or Damage Travel Card Volunteers Contractors Oracle iExpenses Direct Invoicing Travel Emissions Information and References Group Information iExpenses Information Discount Lodging and Travel Tips Minister Out-of-province/country Travel Appointees to Crown Agency Boards and Administrative Tribunals 1111.0 Transportation 11.1 Objective 11.2 General 11.3 Policy General Privately-Owned Vehicles Government Vehicles. Vehicle Management. Use of Government Vehicles. Out-of-Province Use of Government Vehicles Short-term Rental Vehicles Vehicle Accidents, Vandalism and Other Losses. Government Vehicles. Executive Lease Vehicles. Rental Vehicles. Privately-Owned Vehicles Chartered Aircraft Information and References Procurement Services 1212.0 Information and Technology Management 12.1 Objectives General Principles IM/IT Governance Policy Appropriate Use of Government Resources. Appropriate Use of Information Technology Information and Technology Planning. Information Resource Management Plans. Vital Records and Information Technology Business Continuity Plans Information Management. Data Management and Architecture. Personal Information Protection. Managing Information. Sharing of Government Information Electronic Identity Management Information Technology Management Information Technology Security Information and References Definitions Links 1313.0 Financial Systems and Controls 13.1 Objectives 13.2 General Policy Information and References Financial Risk and Controls Review Overview of Corporate and Ministry Financial Systems FRCR Matrix 1414.0 Risk Management 14.1 Objectives General Policy Information and References 1515.0 Security 15.1 Objectives General Policy Information and References 1616.0 Business Continuity Management 16.1 Objectives 16.2 General Policy Program Management Risk Evaluation and Control Business Impact Analysis (BIA) Business Continuity Strategies Emergency Response and Operations Business Continuity Plans and IT Disaster Recovery Plans Awareness and Training Programs Business Continuity and Disaster Recovery Exercise, Audit and Maintenance Crisis Communications Information and References 1717.0 Internal Audit 17.1 Objective 17.2 General Policy Information and References 1818.0 Administration 18.1 Objectives General Policy Accommodation. Government Program Accommodation. Warehouse Space - Consolidated Warehousing Services and Surplus Asset Disposal. Residential Accommodation Agreements with Other Governments Appointments to Government Crown Agency Boards and Administrative Tribunals Business Meeting and Protocol Event Expenses Financial Records. Ministry Financial Records. Storage. Access and Retrieval. Access to Information by the Office of the Auditor General Forms Honouraria Information and Communication. Communications and Advertising b. BC Mail Plus Mail Processing and Distribution, Mail Preparation, Variable Data Printing, Scanning, Identification Card Production and Employee Household Relocation c. Printing, Publishing, Government Stationery and Protocol Giftware 18.3.9 Relocation Shared Services Information and References Guidance on Accommodation. Government Accommodation Pricing Model. Accommodation Agreement. Government Office Space Standards Guidance for Auditor General Information Requests 1919.0 Corporate Compliance & Controls Monitoring 19.1 Objective General Policy Information and References 2020.0 Loss Management 20.1 Objectives General 20.2.2 20.2.3 20.2.4 20.2.5 20.2.6 20.3 Loss Management Policy Fraud Risk Management Policy Information and Resources 2121.0 Government Transfers 21.1 Objectives General Government Transfers Policy Approval Process Classification of Government Transfers Accounting for Government Transfers General Payment Standards for Government Transfers Documentation and Payment Management of Government Transfers Selecting a Service Provider of Shared Cost Arrangements Repayment of a Government Transfer Payment Information and Resources on Government Transfers 2222.0 Communications & Public Engagement 22.1 Objectives General Policy Information and Resources websiteNew website – page anchor start highlighted(The permalink will become human-readable when entered in a web browser)Procedure AA. Budgetary Control Procedures General Accessing Contingencies and New Programs Vote BB. Expenditure Control Procedures B.1 Financial Signing Authorities Accountable Advances Salary Advances B.2.2 Relocation Advance For Transfer Between Ministries B.2.3 Petty Cash Advances B.2.4 Repayment of Accountable Advances B.2.5 Employee Account Credit Balances B.2.6 Repayment by Payroll B.3 Bank Accounts Ministry Bank Accounts B.3.1.1 How to Establish a Ministry Bank Account B.3.1.2 Changes to Bank Accounts B.3.1.3 Transferring a Ministry Bank Account B.3.1.4 Closing a Ministry Bank Account B.3.1.5 Annual Review of Ministry Bank Accounts B.3.1.6 Cheque Stock Printing Orders B.3.1.7 Bank Service Charges B.3.1.8 Bank Interest Earned B.3.2 Ministry Chief Financial Officer Bank Accounts B.3.2.1 Authorized Payments B.3.2.2 Rejection by Cheque Writer B.3.2.3 Cheque Completion and Error Correction B.3.2.4 Unused Cheque Stock B.3.2.5 Signing of Cheques B.3.2.6 Dating of Cheques B.3.2.7 CFO is Expense Authority B.3.2.8 CFO is Payee B.3.2.9 Cheque Cancellations B.3.2.10 Control Ledger B.3.2.11 CFO Bank Account Replenishment Report B.3.2.12 CFO Bank Account Unpresented Cheques Liability B.3.2.13 Placing Stop Payment with the Bank B.3.2.14 CFO Bank Account Reconciliation B.4 CAS/CGI Processing Delegated Purchasing/Payment Instruments CC. Reimbursement of Expenses Procedures C.1 Travel Expenses C.1.1 General C.1.2 Reasonable Accommodation? C.1.3 Commercial Transportation Charges C.1.4 Account Verification Process? C.1.5 Account Verification by the Expense Authority Officer C.1.6 Oracle iExpenses - Travel Claims C.2 Approval Requirements Travel Voucher (FIN 10) Rates and Reimbursement Vehicle Travel Private Vehicle Damage Reimbursement? C.5.2 Rental/Government Vehicles C.5.3 Bus and Taxi Charges C.6 Ferry Travel Air Travel Accommodation Miscellaneous Travel Expenses Contractor's Travel Expenses C.11 Travel Expenses in Foreign Locations Job Interview and Post Interview Expenses Board and Lodging Expenses Travel Allowances – Officials Different Types of Travel for Officials C.14.2 Party Business (Political) C.14.3 Personal Attendants for Officials with Physical Disabilities C.14.4 Ministers' Staff C.14.5 Business Expenses Approvals C.14.6 Reimbursement Claims and Payment Requisitions C.14.7 Officials' Office Travel Financial Reports C.14.8 Travel Charge Direct Billings C.15 Travel Allowances – Parliamentary Secretaries and Designated Members Relocation Allowances Travel Expenses on Relocation? C.16.2 Moving of Household Effects and Chattels C.16.3 Moving Company Charges? C.16.4 Moving Mobile Homes C.16.5 Relocation/Duplicate Rent C.16.6 Requested Relocation by Employee C.16.7 Employer Forced Relocation C.16.8 Relocation at Time of Retirement C.16.9 All Employees? C.16.10 Relocation for New Appointees C.16.11 Relocation for OIC Appointees Already in Government Service C.16.12 Claiming Relocation Allowances? C.17 Business Meeting and Protocol Event Expenses General C.17.2 Business Meeting Expenses C.17.3 Protocol Event Expenses C.17.4 General Procedures C.18 Remuneration for Appointees to Crown Corporations, Agencies, Boards, Commissions and Administrative Tribunals Miscellaneous Expenses Christmas Cards C.19.2 Loss of Personal Possessions C.19.3 Discretionary Expenditures C.20 Childcare Expenses Reimbursement of Incidental Expenses Licensing and Professional Dues C.21.2 Medical/Dental Travel Expenses C.21.3 Boot Allowance (Safety Toe Footwear) Procedure D HYPERLINK "" D. Payment Processing Procedures D.1 Expense Authority Certification Cheque Stub Printout Contract Payments Payments in US Dollars to Suppliers Located in the United States Payments to Other Foreign Suppliers Certification - Invoices and Other Supporting Documents Travel Charge Direct Billings Payments of Deputy Minister Car Allowance Electronic Deposit of Payments Electronic Deposit of Payments to Supplier D.9.2 Returned / Rejected Electronic Deposits D.9.3 Recall of Electronic Deposits D.10 Cheque Management D.10.1 Cashed Cheque Records D.10.2 Stop Payment or Cancellation of Cheque Payments D.10.3 Issuance of Replacement Cheque Payments D.10.4 Returned Undelivered and Returned Undeliverable Unclaimed Cheque Payments D.10.5 Uncashed or Unclaimed Cheques D.11 Batch Release D.12 Wire Transfer Payments D.13 Block Suppliers Procedure E HYPERLINK "" E. Special Types of Disbursements Procedures E.1 Legally Encumbered Payments General Overview E.1.2 Third Party Demand E.1.3 Garnishing Order E.1.4 Commercial Assignments E.1.5 Bankruptcy and Insolvency E.1.6 Inter-Ministry Set-off E.1.7 Making Payments to Encumbered Vendors E.2 Government-Approved Chargecards E.3 Travel Card General E.3.2 Liability E.3.3 Eligibility and Restrictions on Use E.3.4 Administrative Responsibilities E.3.5 Cardholder Responsibilities and Procedures E.3.6 Headquarters Outside of Canada E.3.7 Procedure for Cancellation E.3.8 BMO?details?Online E.4 Business Transaction Account (BTA) Benefits of Using Business Transaction Accounts E.4.2 Appointing a Business Transaction Account Coordinator E.4.3 Setting up a Business Transaction Account and a Business Transaction Account Accountholder E.4.4 Account Use E.4.5 Business Transaction Account Reconciliation and Payment E.5 Province of British Columbia Vehicle Service Cards Fleet Coordinator E.5.2 Issuing Service Cards E.5.3 Mandatory Full Service Card Use E.5.4 Fuel-Only Card Use E.5.5 At-the-Pump Fuel Purchases E.5.6 Spare Parts, After-Market Items and Equipment E.5.7 Issuance of Cards – Authorized Contractors E.5.8 Retail Promotional Programs E.5.9 Receipts E.5.10 Duplicate Payments E.5.11 Storage of Card E.5.12 Reporting Lost or Stolen Cards E.5.13 Use of Petty Cash E.5.14 Payment of Outstanding Balances E.5.15 Discounts E.5.16 Purchase Limits E.5.17 Repair Authorization Process – Full Service E.6 Purchasing Card FF. Journal Vouchers Procedures F.1 Journal Voucher Approval Processing Journal Vouchers Initiating an Inter-Ministry Journal Voucher Inter-Ministry Chargeback System – Authorized Electronic Journal Vouchers GG. Revenue Control Procedures G.1 Cash Deposits Revenue Bank Accounts Deposits through Government Agents Deposits in US Currency Return of Foreign Currency Payments Trust Accounts Interest on Money Owing to the Province Donations of Gifts in Cash or in Kind Ministry Billings – Sales Taxes Rounding the Penny for Cash Transactions HH. Financial Reporting Procedures H.1 Fiscal Year-End Close Off/Accrual Accounting Procedures Time Table H.1.2 Overview of Year-End Reporting Requirements Ministry Confirmation of Balances H.1.4 Reporting Requirements for Balance Sheet Items H.1.5 Reporting Requirements for Statement of Operations H.1.6 Additional Reporting Requirements H.1.7 Trust Funds H.1.8 Subsequent Events H.1.9 Management Representation Letter H.2 Fiscal Month-End H.3 Internal Reporting Procedure II. Tangible Capital Assets Procedures General Acquisition of New Assets Betterments Work-In-Progress Amortization Disposals Asset Write-downs & Write-offs Sales and Transfers of Tangible Capital Assets Capital Leases Contributions and Donations A: Useful Life and Thresholds JJ. Miscellaneous Administration Procedures J.1 Employer-Provided or Subsidized Parking Procedure KK. Procurement and Disposal Procedures and Guidance a) BC Bid Resources b) Disposal Handbook Procedure LL. Loss Reporting L.1 General. 2 Information and information technology security incidents Illegal Activities General Incidents Intentional Harm or Threat of Harm to Employees and Others Bodily Injury to Persons Outside Government Annual Loss Reporting Summary Accounting for Losses MM. Sales Taxes M.1 Sales Purchases Transition & Administration CAS Corporate Financial System Cards and Business Transaction Accounts Government Transfer Payments External Party Costs Recoveries Small Suppliers Non-resident Suppliers Self-Assessment GST Zero-rated Goods & Services GST Exempt Goods & Services Other Taxes and Levies M.16 Information and References ................
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