This Record of Revisions identifies the most recent revisions to the 200 Budgeting and Financial Management manual. If you would like to receive notification of updates, please join our listserv.
Date Posted to the Web | Chapter | Policy | Description of Change |
12 December 2024 | Chapter 10: Government Credit Cards | 10.1 Fuel Card | Administrative updates. |
12 December 2024 | Chapter 10: Government Credit Cards | 10.2 Purchase Card Policy | Administrative updates. |
12 December 2024 | Chapter 10: Government Credit Cards | 10.3 Travel Card Policy (TCard) | Administrative updates. |
12 December 2024 | Chapter 15: Accounts Payable | 15.2 Vendor Master File Policy | Administrative updates. |
12 December 2024 | Chapter 15: Accounts Payable | 15.9 Purchase Order Policy | Administrative updates. |
30 May 2024 | Chapter 22: Expenses | 22.4 Travel and Hospitality Expense Reporting Policy | New Policy |
23 May 2024 | Chapter 4: Financial Authority and Responsibilities | 4.4 Ministerial Approval Policy | New Policy |
23 May 2024 | Chapter 10: Government Credit Cards | 10.2 Purchase Card Policy (PCard) | Administrative update - individual transaction amount increased. |
23 August 2023 | Chapter 10: Government Credit Cards | 10.2 Purchase Card Policy (PCard) | Administrative updates. |
23 August 2023 | Chapter 10: Government Credit Cards | 10.3 Travel Card Policy (TCard) | Administrative updates. |
23 August 2023 | Chapter 11: Accounts Receivable Management | 11.5 Corporate Collection Policy | Administrative updates. |
23 August 2023 | Chapter 15: Accounts Payable | 15.3 Foreign Currency Payments | Administrative updates. |
23 August 2023 | Chapter 15: Accounts Payable | 15.4 Third Party Demand Payment | Administrative updates. |
23 August 2023 | Chapter 15: Accounts Payable | 15.5 Taxable Benefits Policy | Administrative updates. |
23 August 2023 | Chapter 15: Accounts Payable | 15.6 Cheque Cancellation and Stop Payment | Administrative updates. |
23 August 2023 | Chapter 15: Accounts Payable | 15.7 Stale-Dated Cheques | Administrative updates. |
23 August 2023 | Chapter 26: Travel | 26.1 Travel Policy | Administrative updates. |
28 July 2023 | Chapter 15: Accounts Payable | 15.9 Purchase Order Policy | New Policy |
13 March 2023 | Chapter 3: Budgetary Control | 3.6 Grants Management | New Policy |
13 March 2023 | Chapter 16: Accrued Liabilities | 16.3 Contingent Liabilities | New Policy |
13 March 2023 | Chapter 16: Accrued Liabilities | 16.4 Asset Retirement Obligations | New Policy |
21 February 2023 | Chapter 13: Inventory | 13.1 Inventory - Supply and Resale | Policy reviewed and amended |
27 July 2022 | Chapter 4: Financial Authority and Responsibilities | 4.2 Delegation of Financial Authority | Policy reviewed and amended |
28 June 2022 | Chapter 7: Cash Management | 7.1 Cash Management Policy | Policy reviewed and amended |
28 June 2022 | Chapter 9: Banking | 9.1 Banking Services Policy | Policy reviewed and amended |
2 March 2022 | Chapter 12: Advances and Prepaid Expenses | 12.2 Prepaid Expenses | Policy reviewed and amended |
24 February 2022 | Chapter 6: Financial Reporting and Accounting | 6.2 Month-End/Year-End Procedures | Policy reviewed and amended |
17 February 2022 | Chapter 16: Accured Liabilities | 16.2 Liability For Contaminated Sites | Policy reviewed and amended |
26 October 2021 | Chapter 27: Fraud | 27.1 Fraud Policy | Page 4 Link to Fraud Policy amended |
10 June 2021 | Chapter 14: Tangible Capital Assets | 14.2 Non-Monetary Transactions | Policy reviewed and amended |
10 June 2021 | Chapter 14: Tangible Capital Assets | 14.3 Non-Monetary Related Party Transactions | Policy reviewed and amended |
1 December 2020 | Chapter 6: Financial Reporting and Accounting Policies | 6.6 Reporting Accounting Changes | Policy reviewed and amended |
1 December 2020 | Chapter 17: Pension, Retirement and Other Obligations | 17.1 Pension, Retirement and Other Obligations | Policy reviewed and amended |
2 November 2020 | Chapter 27: Fraud | 27.1 Fraud Policy | Policy reviewed and amended. Third party fraud reporting services launched |
22 September 2020 | Chapter 18: Leases and Other Contractual Obligations/Rights | 18.3 Contractual Rights | New Policy; Chapter renamed. |
22 September 2020 | Chapter 18: Leases and Other Contractual Obligations/Rights | 18.2 Other Contractual Obligations | Chapter renamed. |
22 September 2020 | Chapter 18: Leases and Other Contractual Obligations/Rights | 18.1 Operating and Capital Leases | Chapter renamed. |
16 September 2020 | Chapter 11: Accounts Receivable Management | 11.5 Corporate Collection Policy | Policy reviewed and amended to eliminate commission fees charged by Collections Services for most departments with the exception of LAE (due to changes in their program files). |
29 January 2020 | Chapter 15: Accounts Payable | Policy reviewed and amended. | |
17 December 2019 | Chapter 3: Budgetary Control | 3.4 Discretionary Spending | Policy reviewed and amended. Guidelines for Meeting and Related Expenses added. |
5 September 2019 | Chapter 15: Accounts Payable | 15.3 Foreign Currency Payments | Policy reviewed. Department name updated. |
5 September 2019 | Chapter 15: Accounts Payable | 15.4 Third Party Demand Payments | Policy reviewed. Department name updated. |
5 September 2019 | Chapter 15: Accounts Payable | 15.6 Cheque Cancellation and Stop Payment | Policy reviewed. Department name updated. |
5 September 2019 | Chapter 15: Accounts Payable | 15.7 Stale-Dated Cheques | Policy reviewed. Department name updated. |
10 June 2019 | Chapter 15: Accounts Payable | 15.5 Taxable Benefits Policy (formerly Taxable Benefits and Issuance of T4As) |
Policy reviewed and amended. |
10 May 2019 | Chapter 26: Travel | 26.1 Travel Policy | Policy reviewed and amended to provide clarification for approvals. |
29 April 2019 | Chapter 3: Budgetary Control | 3.5 Auditor General Performance Audits Policy | New Policy. |
11 April 2019 | Chapter 1: Introduction | 1.1 Introduction | Policy reviewed and amended. |
1 April 2019 | Chapter 10: Government Credit Cards | 10.2 Purchasing Card (PCard) Policy | Policy reviewed and amended. |
14 January 2019 | Chapter 10: Government Credit Cards | 10.3 Travel Card Policy (TCard) | New Policy |
12 October 2012 | Chapter 21: Revenue Recognition | 21.3 Tax Revenue | New Policy |
10 September 2018 | Chapter 10: Government Credit Cards | 10.2 Purchasing Card (PCard) Policy | Policy reviewed and amended. Amendments are effective August 1, 2018. |
11 October 2017 | Chapter 26: Travel | 26.1 Travel Policy | Policy reviewed and amended. Administrative update in Schedule 26-2 under General - Travel Within Nova Scotia. |
16 June 2017 | Chapter 14: Tangible Capital Assets | 14.1 Tangible Capital Assets | Policy reviewed and amended. |
1 June 2017 | Chapter 27: Fraud | 27.1 Fraud Policy | New chapter and new policy. |
3 March 2017 | Chapter 15: Accounts Payable | 15.5 Taxable Benefits and Issuance of T4As | Policy amended. (Enquiries section updated.) |
30 September 2016 | Chapter 26: Travel | 26.1 Travel Policy | Policy reviewed and amended. Approved by Treasury and Policy Board. |
2 June 2016 | Chapter 3: Budgetary Control | 3.4 Discretionary Spending | Policy reviewed and amended. |
2 June 2016 | Chapter 4: Financial Authority & Responsibilities | 4.1 Government Reporting Entity | Policy reviewed and amended. |
2 June 2016 | Chapter 4: Financial Authority & Responsibilities | 4.3 Accounting Framework for Government Not-For-Profit Entities | Policy reviewed and amended. |
2 June 2016 | Chapter 6: Financial Reporting & Accounting | 6.1 General Ledger New Account Request | Policy reviewed and amended. |
2 June 2016 | Chapter 6: Financial Reporting & Accounting | 6.3 Data Dictionary | Policy reviewed and amended. |
2 June 2016 | Chapter 11: Accounts Receivable Management | 11.1 Accounts Receivable | Policy reviewed and amended. |
2 June 2016 | Chapter 11: Accounts Receivable Management | 11.2 Returned Cheques | Policy reviewed and amended. |
2 June 2016 | Chapter 11: Accounts Receivable Management | 11.3 Bad Debt and Write Offs | Policy reviewed and amended. |
2 June 2016 | Chapter 14: Tangible Capital Assets | 14.1 Tangible Capital Assets | Policy reviewed and amended. |
2 June 2016 | Chapter 14: Tangible Capital Assets | Guideline 9: Dykeland Systems | New Guideline |
2 June 2016 | Chapter 15: Accounts Payable | 15.4 Third Party Demand Payments | Policy reviewed and amended. |
2 June 2016 | Chapter 15: Accounts Payable | 15.6 Cheque Cancellation and Stop Payment | Policy reviewed and amended. |
2 June 2016 | Chapter 16: Accrued Liabilities | 16.2 Liability for Contaminated Sites (formerly Environmental Liabilities) |
Policy reviewed, renamed, and amended. |
2 June 2016 | Chapter 19: Foreign Currency Translation | 19.1 Foreign Currency Translation | Policy reviewed and amended. |
2 June 2016 | Chapter 25: Gifts to the Crown | 25.1 Issue of Income Tax Receipts for Gifts to the Crown | Policy reviewed and amended. |
8 January 2016 | Chapter 26: Travel | 26.1 Travel Policy | Policy reviewed and amended. (Link to form corrected - page 19, "Vehicle as a Condition of Employment" form.) |
18 November 2015 | Chapter 4: Financial Authority and Responsibilities | 4.2 Delegation of Financial Authority | Policy reviewed. Appendix 4-C amended to remove reference to "Stationery Stockroom". |
3 June 2014 | Chapter 14 Tangible Capital Assets | Guideline 2: Land Expropriations | Guideline reviewed and amended. |
7 May 2015 | Chapter 9 Banking | 9.1 Banking Services Policy | Policy reviewed and amended. |
24 April 2015 | Chapter 7 Cash Management | 7.1 Cash Management Policy | Policy reviewed and amended. |
24 April 2015 | Chapter 1: Introduction | 1.1 Introduction | Policy reviewed and amended. |
12 February 2015 | Chapter 15: Accounts Payable | 15.7 Stale-Dated Cheques | Policy reviewed and amended |
12 December 2014 | Chapter 15: Accounts Payable | 15.3 Foreign Currency Payments | Policy reviewed and amended |
12 December 2014 | Chapter 15: Accounts Payable | 15.7 Stale-Dated Cheques | Policy reviewed and amended |
20 November 14 | Chapter 10: Government Credit Cards | 10.2 Purchasing Card (PCard) Policy | Policy reviewed and amended |
20 November 14 | Chapter 6: Financial Reporting and Accounting Policies | 6.2 Month-End/Year-End Procedures | Policy reviewed and amended |
20 November 14 | Chapter 14 Tangible Capital Assets | 14.1 Tangible Capital Assets | Policy reviewed and amended |
20 November 14 | Chapter 14 Tangible Capital Assets | Guideline 4: Capitalizing Salaries-Internal Staff | Policy reviewed and amended |
20 November 14 | Chapter 14 Tangible Capital Assets | Guideline 6: Demolition Costs | Policy reviewed and amended |
20 November 14 | Chapter 14 Tangible Capital Assets | Guideline 7: Building/School Betterments | Policy reviewed and amended |
3 July 2014 | Chapter 6: Financial Reporting and Accounting Policies | 6.6 Reporting Accounting Changes | Policy reviewed and amended |
3 July 2014 | Chapter 17: Pension, Retirement and Other Obligations | 17.1 Pension, Retirement and Other Obligations | Policy reviewed and amended |
14-Mar-11 | Chapter 14 Tangible Capital Assets | Guideline 1: Customized Software | Guideline reviewed. No change. |
14-Mar-11 | Chapter 14 Tangible Capital Assets | Guideline 3: Maintenance / Repairs versus Betterments | Guideline reviewed. No change. |
14-Mar-11 | Chapter 14 Tangible Capital Assets | Guideline 5: Assets Under Contruction - Phased-in Approach | Guideline reviewed. No change. |
14-Mar-11 | Chapter 14 Tangible Capital Assets | Guideline 8: Leasehold Improvements | Guideline reviewed. No change. |
17 February 2014 | Chapter 26: Travel | 26.1 Travel Policy | Form reviewed and amended:
"Requirement For A Vehicle as a condition of Employment Form" <Page 5> |
6 September 2013 | Chapter 26: Travel | 26.1 Travel Policy | Policy reviewed and amended. Policy was amended to reflect changes to the Civil Service Master Agreement. |
27 August 2013 | Chapter 1: Introduction | 1.1 Introduction | Policy reviewed and amended. |
13 August 2013 | Chapter 6: Financial Reporting and Accounting | 6.3 Data Dictionary | Policy reviewed and amended. |
27 June 2013 | Chapter 18: Leases and Other Contractual Obligations | 18.2 Other Contractual Obligations | New Policy. |
27 June 2013 | Chapter 18: Leases and Other Contractual Obligations | 18.1 Operating and Capital Leases | Policy reviewed and amended |
27 June 2013 | Chapter 22: Expenses | 22.1 Expenses - General | Policy reviewed and amended |
14 June 2013 | Chapter 10: Government Credit Cards | 10.1 Fleet Card | The policy, 10.5 Gasoline Credit Cards, has been amended, renamed and renumber to 10.1 Fleet Card. |
14 June 2013 | Chapter 4: Financial Authority and Responsibilities | 4.1 Government Reporting Entity | Policy reviewed and amended. |
14 June 2013 | Chapter 3: Budgetary Control | 3.1 Forecasting and Reporting | New policy. (The former policy has been repealed). |
10 May 2013 | Chapter 26: Travel | 26.1 Travel Policy | Policy reviewed and amended. Schedule 26-1 amended as a result of changes to the Civil Service Regulations effective April 1, 2013. |
1 May 2013 | Entire Manual | All Policies | History Tables and Page Footers revised. |
April 2013 | Chapter 26: Travel | 26.1 Travel Policy | Policy reviewed and amended.
New Form - "Requirement For A Vehicle as a condition of Employment Form" |
12 June 2012 | Chapter 26: Travel | 26.1 Travel Policy | Travel Policy moved to MM200, Budgeting and Financial Management Manual from MM500, Human Resources Managment Manual. (Transfer of responsibility from Public Service Commission to Department of Finance).
Policy reviewed and amended to reflected automated processes. |
29 May 2012 | Chapter 4: Financial Authority and Responsibilities | 4.2 Delegation of Financial Authority | Policy reviewed and amended (administrative changes) |
30-Dec-11 | Chapter 4: Financial Authority and Responsibilities | 4.3 Accounting Framework for Government Not-For-Profit Entities | New Policy. |
29-Nov-11 | Chapter 7 Cash Management | 7.1 Cash Management Policy | Policy reviewed and amended. |
26-Aug-11 | Chapter 3: Budgetary Control | 3.3 Additional Appropriations or Special Warrants | Policy reviewed and amended. |
26-Oct-10 | Chapter 11: Petty Cash and Floats | 11.3 Bad Debt Write-off Procedures | Policy reviewed and amended |
26-Oct-10 | Chapter 11: Accounts Receivable Management | 11.5 Corporate Collection Policy | Policy reviewed and amended |
26-Oct-10 | Chapter 14 Tangible Capital Assets | 14.1 Tangible Capital Assets | Policy reviewed and amended |
26-Oct-10 | Chapter 14 Tangible Capital Assets | 14.2 Non-Monetary Transactions | Policy reviewed and amended |
26-Oct-10 | Chapter 14 Tangible Capital Assets | 14.3 Non-Monetary Related Party Transactions | Policy reviewed and amended |
26-Oct-10 | Chapter 16: Accrued Liabilities | 16.1 Liabilities - General | Policy reviewed and amended |
26-Oct-10 | Chapter 17: Pension, Retirement and Other Obligations | 17.1 Pension, Retirement and Other Obligations | Policy reviewed and amended |
26-Oct-10 | Chapter 18 Leases and Other Contractual Obligations | 18.1 Operating and Capital Leases | Policy reviewed and amended |
26-Oct-10 | Chapter 21: Revenue Recognition | 21.2 Federal Transfers | Policy reviewed and amended |
26-Oct-10 | Chapter 22: Expenses | 22.1 Expenses - General | Policy reviewed and amended |
26-Oct-10 | Chapter 23: Special Purpose Funds/Trust Funds | 23.1 Special Purpose Funds | Policy reviewed and amended |
26-Oct-10 | Chapter 23: Special Purpose Funds/Trust Funds | 23.2 Trust Funds | Policy reviewed and amended |
26-Oct-10 | Chapter 24: Financial Statement Process | 24.1 Financial Statement Process | Policy reviewed and amended |
26-Oct-10 | Chapter 8: Petty Cash and Floats | 8.1 Petty Cash Funds | Policy reviewed and amended |
26-Oct-10 | Chapter 8: Petty Cash and Floats | 8.2 Cash Floats | Policy reviewed and amended |
18-Mar-10 | Chapter 1: Introduction | 1.1 Introduction | Policy reviewed and amended. |
28-Jan-10 | Chapter 22: Expenses | 22.2 Business Area 6300 - Restructuring Costs | Policy reviewed, and amended to reflect dept name changes pursuant to the proclamation of the Public Service Act. |
28 January 2010 | Chapter 14 Tangible Capital Assets | 14.1 Tangible Capital Assets | Policy reviewed, and amended to reflect dept name changes pursuant to the proclamation of the Public Service Act. |
28 January 2010 | Chapter 23: Special Purpose Funds/Trust Funds | 23.1 Special Purpose Funds | Policy reviewed, and amended to reflect dept name changes pursuant to the proclamation of the Public Service Act. |
25-Jan-10 | Chapter 3: Budgetary Control | 3.1 Forecasting and Reporting | Policy reviewed, and amended to reflect dept name changes pursuant to the proclamation of the Public Service Act. |
22-Jan-10 | Chapter 3: Budgetary Control | 3.4 Discretionary Spending | Policy reviewed, and amended to reflect dept name changes pursuant to the proclamation of the Public Service Act. |
22 January 2010 | Chapter 3: Budgetary Control | 3.3 Additional Appropriations or Special Warrants | Policy reviewed, and amended to reflect dept name changes pursuant to the proclamation of the Public Service Act. |
01-Dec-09 | Chapter 15: Accounts Payable | 15.1 Accounts Payable | Policy reviewed, renumbered and amended |
01-Dec-09 | Chapter 16: Accrued Liabilities | 16.2 Environmental Liabilities | Policy reviewed and amended |
01-Dec-09 | Chapter 5: CFMS Financial System Overview | 5.1 CFMS System Overview | Policy reviewed and amended |
01 December 2009 | Chapter 11: Petty Cash and Floats | 11.3 Bad Debt Write-off Procedures | Policy reviewed and amended |
02-Apr-09 | Chapter 10: Government Credit Cards | 10.2 Purchasing Card (PCard) Policy | Policy reviewed and amended |
02-Apr-09 | Chapter 12: Advances and Prepaid Expenses | 12.1 Advances | Policy reviewed and amended |
02-Apr-09 | Chapter 13: Inventory | 13.1 Inventory - Supply and Resale | Policy reviewed and amended |
02-Apr-09 | Chapter 6: Financial Reporting and Accounting | 6.5 New Business Area | Policy reviewed and amended |
02 April 2009 | Chapter 11: Petty Cash and Floats | 11.3 Bad Debt Write-off Procedures | Policy reviewed and amended |
2 April 2009 | Chapter 8: Petty Cash and Floats | 8.1 Petty Cash Funds | Policy reviewed and amended |
2 April 2009 | Chapter 5: CFMS Financial System Overview | 5.1 CFMS System Overview | Policy reviewed and Appendix 5-D amended |
19-Mar-09 | Chapter 9 Banking | 9.1 Banking Services Policy | New policy |
19 March 2009 | Chapter 7 Cash Management | 7.1 Cash Management Policy | New policy |
10-Mar-09 | Chapter 14 Tangible Capital Assets | Guideline 6: Demolition Costs | New guidelines |
10-Mar-09 | Chapter 14 Tangible Capital Assets | Guideline 7: Building/School Betterments | New guidelines |
10-Mar-09 | Chapter 14 Tangible Capital Assets | Guideline 8: Leasehold Improvements | New guidelines |
26 January 2009 |
Chapter 1: Introduction |
1.1 Introduction |
Policy reviewed; no change. |
05-Nov-08 | Chapter 10: Government Credit Cards | 10.5 Gasoline Credit Cards | Enquiries section updated. |
21-Aug-08 | Chapter 11: Accounts Receivable Management | 11.1 Accounts Receivable | Chapter & policy renumbered; policy reviewed and amended (Was Chapter 8) |
21-Aug-08 | Chapter 11: Accounts Receivable Management | 11.2 Returned Cheques | Chapter & policy renumbered; (Was Chapter 8) |
21-Aug-08 | Chapter 12: Advances and Prepaid Expenses | 12.2 Prepaid Expenses | Chapter renumbered; policy renumbered (Was Chapter 10) |
21-Aug-08 | Chapter 15: Accounts Payable | 15.2 Vendor Master File Policy and Procedures | Chapter & policy renumbered; (Was Chapter 14) |
21-Aug-08 | Chapter 15: Accounts Payable | 15.3 Foreign Currency Payments | Chapter & policy renumbered; (Was Chapter 14) |
21-Aug-08 | Chapter 15: Accounts Payable | 15.4 Third Party Demand Payments | Chapter & policy renumbered; (Was Chapter 14) |
21-Aug-08 | Chapter 15: Accounts Payable | 15.5 Taxable Benefits and Issuance of T4As | Chapter & policy renumbered; (Was Chapter 14) |
21-Aug-08 | Chapter 15: Accounts Payable | 15.6 Cheque Cancellation and Stop Payment | Chapter & policy renumbered; policy reviewed and amended (Was Chapter 14) |
21-Aug-08 | Chapter 15: Accounts Payable | 15.7 Stale-Dated Cheques | Chapter & policy renumbered; policy reviewed and amended (Was Chapter 14) |
21-Aug-08 | Chapter 19: Foreign Currency Translation | 19.1 Foreign Currency Translation | Policy reviewed and amended |
21-Aug-08 | Chapter 21: Revenue Recognition | 21.1 Revenue, Recoveries, and Fees | New Policy |
21-Aug-08 | Chapter 25: Gifts to the Crown | 25.1 Issue of Income Tax Receipts for Gifts to the Crown | Chapter and policy renumbered (was Chapter 24). |
21-Aug-08 | Chapter 4: Financial Authority and Responsibilities | 4.1 Government Reporting Entity | Policy reviewed and amended. |
21-Aug-08 | Chapter 6: Financial Reporting and Accounting Policies | 6.1 General Ledger New Account Request | Policy reviewed and amended |
21-Aug-08 | Chapter 6: Financial Reporting and Accounting Policies | 6.2 Month-End/Year-End Procedures | Policy reviewed and amended |
21-Aug-08 | Chapter 6: Financial Reporting and Accounting Policies | 6.6 Reporting Accounting Changes | New Policy |
21-Aug-08 | Chapter 14 Tangible Capital Assets | Guideline 1: Customized Software | New guidelines |
21-Aug-08 | Chapter 14 Tangible Capital Assets | Guideline 2: Land Expropriations | New guidelines |
21-Aug-08 | Chapter 14 Tangible Capital Assets | Guideline 3: Maintenance / Repairs versus Betterments | New guidelines |
21-Aug-08 | Chapter 14 Tangible Capital Assets | Guideline 4: Capitalizing Salaries-Internal Staff | New guidelines |
21-Aug-08 | Chapter 14 Tangible Capital Assets | Guideline 5: Assets Under Contruction - Phased-in Approach | New guidelines |