About Us | Contact Finance | Finance Home | GN Home

FAM Home FAM Releases FAM Contacts Financial Administration Act FAM FAQ's . . .

Financial Administration Manual Portal This Portal contains the Electronic Version of the Financial Administration Manual for the Government of Nunavut (GN).     Table of Contents |  ᐃᓄᒃᑎᑐᑦ     Subject Index  USING THE MANUAL 003 Chapter Index         About the Manual         Glossary         Central Agency Responsibility     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 & Directors of Regional Financial Services 008 - Legislative Audit     Chapter 100 - FINANCIAL SYSTEMS 100 Chapter Index 101 - Financial Coding System 102 - Accounting Systems     Chapter 200 (Not Used)     Chapter 300 - BUDGETARY CONTROL 300 Chapter Index 301 - Budget Management Controls 302 - Budget Adjustments and Transfers 302-5 - Capital Carryovers 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 605 - Internal Control 605-1 - Internal Control – Accountable Assets     Chapter 700 - ACCOUNTING FOR EXPENDITURES 700 Chapter Index 703 - Recording Transactions 703-1 - Operations and Maintenance - Capital Votes 703-2 - Geographic Assignation of Expenditures 704 - Accounting for Inventories – General 704-3 - Accounting for Assets - Disposal of Public Property 704-4 - Accounting for Inventories - Deletion or Write-off 706-1 - Accounting Controls - General Principles 706-3 - Accounting Controls - Computer Applications 707 - Chargeback Accounting 709 - Appropriation and Commitment Control     Chapter 800 - CONTROL OF EXPENDITURES 800 Chapter Index 801 - Grants and Contributions 802 - Delegation of Powers and Duties Instrument of Delegation 802-1 - Financial Signing Authorities Financial Signing Authorities Spread Sheet | SSR 803 - Account Verification and Payment Requisition 803-3 - Account Verification - Timing of Payments 803-4 - Payment of Interest 804 - Imprest Bank Accounts 805 - Issuance of GN Cheques to Departments, Direct Deposit and Wire/Electronic Fund Transfer 806 - Revolving Funds 808 - Government Contracts - General 808-1 - Government Contracts - Tenders and Proposals 808-2 - Delegation of Purchasing Authority 808-3 - Local Contract Authority 808-4 - Government Contracts - Standing Offer Agreements 808-5 - Personal Service Contracts 810 - Honoraria 811 - Extending & Accepting Hospitality 813 - Credit Card Expenditures 813-1 - Credit Card Expenditures – Duty Travel 815 - Aircraft Chartering 817 - Accountable Advances 817-2 - Accountable Advances - Petty Cash 817-3 - Accountable Advances – Temporary Travel Advances 817-4 - Accountable Advances - Contributions 818 - Inter-regional Transactions 819-1 - Confidentiality of Payroll Information 820-1 - Duty Travel 850 - Insurance - Damage Claims by Students 851 - Work Experience Programs - Damage Claims 860 - Departmental Cheque Issue Systems 870 - Set-Offs, Third-Party Demands and Assignments 871 - Set-Offs 872 - Third-Party Demands 873 - Assignments     Chapter 900 - CONTROL OF REVENUES 900 Chapter Index 901 - Licenses and Fees 905 - Taxes - General 907 - Credit Granting and Control 908 - Collection of Amounts Owing to the Government 909 - Receipt and Deposit of Public Money 909-1 - Geographic Assignation of Revenues 910 - Accountable Forms Control - General 910-1 - Central Accounting Forms 910-2 - Department-specific Forms, Licences & Permits 910-3 - Non-Financial Accountable Forms 910-4 - Electronically Produced Accountable Forms 911-1 - Loans and Advances - Introduction 911-2 - Municipal Debenture Loans 912 - Privatization of Government Programs 913 - Loss of Cash or Other Assets 913-1 - Write-off of Public Assets or Assets Held in Trust 914 - Recording Revenues 915 - Interest on Money Owing to the Government 916 - Acceptance of Debit Card and Credit Card Payments 917 - Write-off, Forgiveness and Remission 917-1 - Write-off 917-2 - Forgiveness 917-3 - Remission     Chapter 1000 - COMPUTER SYSTEMS 1000 Chapter Index 1001 - Security of Computer Information 1002 - Acquisition of Computing Equipment and Services 1010 - Financial Standards for Computer Systems     Chapter 9800 - SPECIAL PROGRAMS 9800 Chapter Index 9801 - Trappers’ Incentive Grants 9802 - Fur Advances 9805 - Emergency Expenditures     Chapter 9900 - REGULATIONS 9900 Chapter Index 9902 - Assignment of Government Debt Regulations 9903 - Designating Banks Regulations 9904 - Government Contract Regulations 9913 - Interest Rate Regulations 9916 - Guarantees and Indemnities 9917 - Guarantees and Indemnities - Exemption Regulations 9918 - Delegation of Authority Regulations 9919 - Disposal of Public Property Regulations 9930 - Municipal Taxing Authority Payment Regulations This electronic version of the Financial Administration Manual of the Government of Nunavut (GN), and the other contents on this Intranet site, are provided as a supplementary source of information for GN employees, agents and contractors. In the event of a discrepancy between this site, and the primary authorities legally established and amended from time to time by the GN Financial Management Board pursuant to the Financial Administration Act and other applicable legislation, the latter prevails. Neither the GN, its employees, agents or contractors, will be liable for any loss or damages of any nature, direct or indirect, arising from use of this site.