Table Of Contents

A. General
» Policies And Procedures Guidelines

B. Accounting System
» Purpose Of The Accounting System
» Accounting Software

C. Finance Director
» Finance Director

D. Delegations Of Authority
» Delegations Of Authority

E. Bank Accounts
» Bank Accounts
   -Opening A Bank Account
   -Closing A Bank Account
   -Signing Authority
   -Bank Accounts In The General Ledger
   -Bank Reconciliation Statement
   -Overdraft Protection
» Investment Of The MPCBC Funds

F. Budgets
» Budgets
   -Budget Planning
   -Operational Planning
   -Budget Allocations
   -Budget Surplus Or Deficit
   -Non-Budgeted Requests

G. Advance Of Funds
» Advances To Carry Out Job-Related Activities

H. Receipts And Receivables
» Receipts And Receivables
   -Cash Receipts
   -Cheques Received

I. Purchases And Payables
» Purchases And Payables
   -Purchase Orders
   -Expense Approval

J. Payments
» Payments
   -Disbursements
   -Petty Cash
   -Paid Invoices
   -Coding Of Payments
   -Holdback Of Payments
   -Timing Of Payments

K. Cheque Issuance
» Cheque Issuance
   -Safekeeping
   -Documents Required For Cheque Issuance
   -Numbering Of Cheques
   -Cheque Signing Privileges
   -Post-Dated Cheques And Signing Of Blank Cheques
   -Lost, Stolen Or Destroyed Cheques

L. Employee Payroll
» Employee Payroll
   -Employee Pay Records
   -Accounting Records

M. Regular Periodic Review And Reconciliation
» Regular Periodic Review And Reconciliation
   -Fund Accounting And Reporting Principles
   -Monthly Procedures
   -Periodic Reporting
   -Journals
   -General Ledger
   -Bank Statements
   -Guidelines For Bank Reconciliation

N. Financial And Other Reporting Requirements
» Financial And Other Reporting Requirements
   -Management Reporting
   -Financial Statements
   -HRSDC Reporting Requirements
   -HRSDC Re-Profiling Of The Regions
   -Other Government Reporting Requirements

O. Managing Physical Assets
» Managing Physical Assets
   -Fixed Asset Management
   -Assets On Loan
   -Inventory Management
   -Asset Write-Off Or Sale
   -Property/Equipment Leasing

P. Risk Management
» Risk Management

Q. Year End Preparation
» Year End Preparation

R. Financial Audits
» Financial Audits
   -Internal Audit
   -External Audit
   -Appointing An Auditor
   -Auditor's Terms Of Reference
   -Timely Completion Of The Audit
   -Audit Reporting Formats
   -HRSDC Audit Format
   -Other Government Funding Agencies - Audit Format
   -Information Required For The Audit
   -Controlling Audit Costs
   -Audit Adjustments
   -Ratification Of Audit Report
   -Audit Follow-Up

S. Disposal Of Financial Records
» Disposal Of Financial Records

T. Professionals And Consultants
» Professionals And Consultants
   -General Guidelines
   -Letter Of Understanding
   -Service Contracts
   -Payments To Consultants
   -Reports
   -Organization's Responsibilities

U. Travel
» Travel
   -General Guidelines
   -Travel Outside The MPCBC Area
   -Travel Advances
   -Air Travel
   -Privately Owned Vehicles
   -Calling And Credit Cards
   -Childcare
   -Travel Claims
   -Organization's Responsibilities
   -Traveller's Responsibilities

Appendices

» CRF Claim Form (xls)
» EI Claim Form (xls)
» CRF Claim Form - Variance Report (xls)
» EI Claim Form - Variance Report (xls)
» Approved Expense Rates
» Travel Request Form
» Non Travel Request Form
» Purchase Order / Travel Claim (xls)
» Purchase Order / Non-Travel (xls)
» Distance Chart
» Disposition of Assets
» Schedule of Fixed Assets (xls)
» Summary of Bank Deposits (xls)
» Consultant Contract