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Financial Management On Line

1. Directives and Guidelines

2. Introduction

3. Financial Systems

4. Timing and Recording of Transactions

5. Mechanics of Coding Systems

6. Controls in Financial Systems

Other Related Documents

Alternate Format(s)

Instructions RTF (143 Kb)

Printable Version

Financial Systems and Controls

Table of Contents

Table of Contents

1. Directives and Guidelines

2. Introduction

2.1 Definitions

3. Financial Systems

3.1. Receiver General Systems

3.1.1 Cheque issue system

3.1.2 Non cheque-issue accounting system

3.1.3 Government of Canada accounting data bank

3.2 Central Accounts (Accounts of Canada)

3.3 Departmental Reporting Services of Public Works and Government Services

3.3.1 Interface with the central accounting system

3.3.2 Use of control accounts

3.3.3 Reconciliation

3.3.4 Responsibility when service organizations are used

4. Timing and Recording of Transactions

4.1 Cash Accounting

4.2 Commitment Accounting

4.3 Accrual Accounting

4.4 Cost-based Accounting

5. Mechanics of Coding Systems

5.1 Description of Input Requirements

5.2 Use of Collator Codes

5.3 Circulation of Chart of Accounts

5.4 Uniform Departmental Coding Block

6. Controls in Financial Systems

6.1 Responsibility of the Financial Officer in Systems Development

6.1.1 Senior financial officer responsibility

6.1.2 Limited responsibility

6.1.3 Comprehensive responsibility

Appendix A - Techniques for Accrual Accounting

1. Introduction

3. Communication

4. Sources of Accrual Information with Respect to Goods or Services

5. Accruals with Respect to Payroll Costs

Appendix B - Techniques for Allocating and Identifying Costs

1. Introduction

2. Suspense and Contra Accounts

2.1 Stores and materiel

2.2 Personnel costs

2.3 Common services

2.4 Objects of expenditure

3. Memorandum Cost Allocation

4. Standing Percentage Cost Allocation

5. Standard Costing

Appendix C - Techniques for Control in a Computer Systems Environment

1. Introduction

2. Authorization and Data Preparation

3.1 Data validation

3.2 Batch balancing

3.3 Error Handling

4. Data Transmittal

4.2 Telecommunications

4.4 Data Access

Appendix D - The Financial Officer's Responsibility in Financial Systems Development Projects

1. Introduction

2. Review of Systems Project Documentation by Financial Officer

2.1 Project Initiation

2.2 Feasibility Study

2.3 General Design

2.4 Detailed Design

2.5 Implementation (Development)

2.6 Installation

2.7 Post-Installation Review

Table of Contents