Comptrollership - Policies and Publications

• Accounting for Costs and Liabilities Related to Contaminated Sites, Policy on  
• Account Verification, (Policy)   
• Accounting for Inventories, (Policy)
• Accounting for Non-Monetary Transactions, (Policy)
• Acquisition Cards, (Policy)  
  • Transfer of operational responsibility for the Government of Canada Acquisition Cards Program
  • Policy Notice on Acquisition Cards-Internet transactions
  • Acquisition Cards Program - Management Guide  
  • The Bank of Montreal MasterCard Acquisition Card - Employee Account Request Form
  • Government of Canda Aquisition Card - Visa ELAN - Cardholder Application Form (TBS/SCT 350-125)
• Allowances for Valuation of Assets and Liabilities, (Policy)
• Banking Compensation, (Policy)  
• Classification and Coding of Financial Transactions, (Policy)  
• Claims and Ex gratia Payments (Policy)  
• Commitment Control, (Policy)  
• Control of Receiver General Cheques, (Policy)  
• Cost Recovery and Charging Policy
• Departmental Bank Accounts, (Policy)  
• Delegation of Authorities, (Policy)
• Deposits, (Policy)  
• Electronic Authorization and Authentication, (Policy)  
• Financial Systems and Controls
• Goods and Services Tax and the Harmonized Sales Tax in the Departments and Agencies of the Government of Canada  - For FIS Compliant Departments and Agencies, The Application of the (Policy)  
  • Reduction in the Rate of the GST/HST
• Information on External User Charges
  - Government-wide Summary
  - List of External User Charges: Year-Over-Year Comparison
  - Departmental Contacts
• Interdepartmental Settlements (Policy)
• Interdepartmental Charging and Transfers Between Appropriations, (Policy)  
• Loans, (Policy)
• Losses of Money and offences and other Illegal Acts against the Crown, (Policy)  
• Pay Administration  (Comptrollership Policy on )  
• Payables at Year-End (PAYE)
• Payment Requisitioning and Payment on Due Date, (Policy)
• Petty Cash, (Policy)
• Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements), The Collection and Remittance of  (Policy)
  • Revised Reciprocal Taxation Agreement with the Province of Saskatchewan and the Territory of Nunavut (Policy Notice)
• Receivables Management, Policy on  
• Recording of Refunds of Expenditures and Repayments of Advances, (Policy)  
• Recording Receipts of Money, (Policy)
• Regulatory Impact Analysis Statement  
• Responsibilities and Organization for Comptrollership, (Policy)  
• Special Revenue Spending Authorities, (Policy)
• Specified Purpose Accounts, (Policy)
• Statutory Financial Reporting, (Policy)
• Streamlining Statutory Reporting, (Policy)  
• Transfer of the Treasury Board Policy on Hospitality
• Transfer Payments, Policy on
  • Policy Notice on Transfer Payments - Implementation Issues and Clarification  
• User Charging in the Federal Government - A Background Document
• Using Travellers Cheques, Travel Cards and Travel Accounts, (Policy)

Acts and Regulations

Financial Administration Act

• Accountable Advances Regulations
• Assignment of Crown Debt Regulations
• Cheque Issue Regulations
• Debt Write-off Regulations, 1994
• Destruction of Paid Instruments
• Electronic Payments Regulations
• Interest and Administrative Charges Regulations
• Payments and Settlements Requisitioning Regulations
• Payments to Estates Regulations, 1996
• Receipt and Deposit of Public Money Regulations, 1997
• Repayment of Receipts Regulations
• Revenue Trust Account Regulations  
• Security for Debts due to Her Majesty

Extracts from Part IV of the Criminal Code