About the Core Policy & Procedures Manual

The Core Policy and Procedures Manual (CPPM) is a compilation of the B.C. government’s financial policies, general management policies and financial administration procedures. It outlines government objectives, standards and directives for sound management and promotes consistent, prudent financial administration.

The CPPM is a framework of controls that apply to core government and supports the financial management activities of ministries and their organizations. Requirements in the manual are streamlined for government staff, shifting them from rule-based to principle-based management practices.

Good policy supports government in carrying out its service objectives, contributes to effective management and assists staff in making sound decisions. Good communication of policy supports administration and reduces red tape.

Who Uses the Manual

The core policies apply to all ministries, offices, special funds and accounts, and appropriations outlined in the Financial Administration Act. Policies also apply to Officers of the Legislature.

The intended audience for the CPPM is all government managers and staff in general, specifically any program manager, supervisor or other staff person with signing authority. The manual may also be a useful tool to supplement training.

How to Read the Manual

The CPPM is organized by activity with numerical chapters representing core policy (Chapters 1 to 22) and alphabetical chapters for procedures (Chapters A to M). Each chapter consists of a main subject area and further detailed subtopics below. Policy topics are linked to related procedure requirements to present a logical, integrated view of a subject area.

The CPPM can be navigated in several different ways:

Roles & Responsibilities

The CPPM contains Treasury Board financial and general management policy and the Comptroller General's directives on procedures pursuant to Financial Administration Act sections 4 and 9, except for personnel management policy.

The Financial Management Branch of the Office of the Comptroller General is responsible for the coordination, maintenance and publication of the core policy and procedures. Those central agencies indicated in the roles and responsibility sections of the CPPM are responsible for ensuring that policy and related procedures are current and complete.

In order to manage roles, responsibilities and accountabilities for staff, ministries can develop specific operational procedures, such as:

  • Generating a contract
  • Spending approval requirements
  • Processing an invoice


The issuance of new policy must be preceded by a review and consultation with:

  • Treasury Board Staff
  • Deputy Minister Committee
  • Executive Financial Officer Committee
  • Chief Financial Officer Committee
  • Other central agencies, as appropriate

Those sponsoring amendments to policy must propose any changes to the Office of the Comptroller General (OCG). In conjunction with OCG, the sponsoring ministry, central agency or office is responsible for obtaining the necessary authority for new or amended policy.

Under the authority of Financial Administration Act section 9, subject to any direction of Treasury Board, the Comptroller General further develops, establishes and maintains procedures and guidelines for financial management, and directives respecting methods for keeping government's accounts.


Ministries often have detailed policy and procedures which adhere to the principles of the CPPM but are based on the specifics of their programs.

If you have financial services staff in your branch, speak with them or contact the office of your ministry’s Chief Financial Officer (CFO). The Financial Management Branch, Office of the Comptroller General, provides support and advice to CFOs and their staff.


The information on this website is provided "as is" without warranty. Official versions of the manuals, guides and directives are kept at the Office of the Comptroller General. The website and the contained information are intended for internal government use and are being made available to persons outside of government for informational purposes only. You may not reproduce, transfer or print copies of the contained information for other than internal government purposes or your own information without the express consent of an authorized representative of the Minister of Finance.