Core Policy & Procedures Manual Alphabetical Index
Last updated on July 26, 2021| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z |
A
Access to Information by the Office of the Auditor General – CPPM 18.3.5.d
Accident Reporting – CPPM 11.3.5
Accommodation – CPPM 10.3.10; 18.3.1; CPPM C.8
Account Approval – CPPM 4.3
Accountability Statements – CPPM 3.4.6
Accounting for Losses – CPPM M.8
Accounting Policies (Public Accounts) – CPPM 3.4.3
Accounting Transfers – CPPM 4.3.18 (see also Journal Vouchers)
Accounts Receivable – CPPM 7.2.16
Accounts Receivable Reports – CPPM 7.2.19
Acquisition of New Assets – CPPM 8.3.2; CPPM I.2
Administrative Records Classification System (ARCS) – CPPM 18.3.5
Advances – CPPM 4.3.9; CPPM B.2
Advertising – CPPM 18.3.8
Agreement on Internal Trade – CPPM 6
Agreements with Other Governments – CPPM 18.3.2
Airfare – CPPM 10.3.5
Air Travel – CPPM C.7
Airport Improvement Fee – CPPM C.7
Amortization for Prepaid Capital Advances – CPPM J.3
Amortization for Tangible Capital Assets – CPPM I.5
Application of policy – CPPM 1.2.4
Appointments to Government Agencies, Boards, Commissions and Crown Corporations – CPPM 18.3.3
Appointees to Agencies, Boards and Commissions Travel – CPPM 10.4.6
Assets – CPPM 8.0
Asset Write-downs & Write-offs – CPPM I.7
Assignment of Booked Debts – CPPM E.1
Assured Loading Tickets – CPPM C.6
Audit Committee – CPPM 17.0
Auditor General – CPPM 18.3.5.d
Authentication Framework – CPPM 12.3.4
Awarding Contracts (all procurement) – CPPM 6
B
BC Bid – CPPM 6
BC Ferries Reserved Boarding – CPPM C.6
Balanced Budget and Ministerial Accountability Act – CPPM 1.2.3; CPPM 3.4.6
Bank Accounts – CPPM 4.3.11; CPPM B.3
Bank Interest – CPPM B.3.1
Bank Reconciliations – CPPM 4.3.11; CPPM B.3
Bank Service Charges – CPPM B.3.1
Batch Certification System – CPPM 4.3.6
Betterments – CPPM I.3
Billing and Payment – CPPM 7.2.7
Block Supplier – CPPM D.13
Board and Lodging Expenses – CPPM C.13
Bonding – CPPM 8.3.4
Boot Allowance (Safety Toe Footwear) – CPPM C.21
Budgets, Budgeting – CPPM 3.0 - Part II; CPPM A.1
Budget Transparency & Accountability Act – CPPM 1.2.3; 3.2; 3.4.4
Bus Charges – CPPM 10.3.16; CPPM C.5.3
Business Expenses Incurred on Travel – CPPM C.9
Business Meeting and Protocol Event Expenses – CPPM 18.3.4; CPPM C.17
Business Continuity Planning – CPPM 16; CPPM 12.3.2.b
Business Impact Analysis (BIA) – CPPM 16.3
Business Transaction Account (BTA) – CPPM E.4
Business Travel Accommodation Listings – CPPM 10.4.3
C
Cancelling Charges – CPPM C.8
Car Allowance – CPPM D.8
CAS/CGI Processing – CPPM B.4
Cash Deposits – CPPM G.1
Capital Asset Management – CPPM 5.0
Capital Leases – CPPM I.9; reporting – CPPM 3.4.5
Capitalization of Assets – CPPM I.1
CFO Bank Accounts – CPPM 4.3.12; CPPM B.3.2
Charge Cards – CPPM 4.3.19; CPPM E.2
Chart of Accounts – CPPM 3.4.2
Chartered Aircraft – CPPM 10.3.6
Cheque Enquiry/Stop Payment – CPPM D.10.1
Cheque on Demand – CPPM B.4
Cheque Stock – CPPM B.3.1; CPPM B.3.2
Cheque Stub Printout – CPPM D.2
Childcare Expenses – CPPM C.20
Christmas Cards – CPPM C.19.1
Collection Action – CPPM 7.2.21; CPPM 7.2.22
Commitments – CPPM 4.3.7
Communications and Advertising – CPPM 18.3.8
Comptroller General – CPPM 2.2.3
Contingencies and New Programs Vote – CPPM A.2
Contingent Losses – CPPM H.1
Continuing Service Agreements – CPPM 6
Contract Administration – CPPM 6
Contract Payments – CPPM 6; CPPM D.3
Contractors Travel – CPPM 10.3.15; CPPM C.10
Contributions and Donations – CPPM I.10; CPPM G.8
Control and Risk – CPPM 2.2.2
Control and Subsidiary Accounts – CPPM 7.2.17
Cost Sharing Arrangements – CPPM 7.2.3
Credit and Debit Cards – CPPM 7.2.8
Credit Management – CPPM 7.2.6
Crown Copyright – CPPM 6
D
Data Management – CPPM 12.3.3
Debit Cards – CPPM 7.2.8
Debtors (Statements to) – CPPM 7.2.18
Delegation of Authority – CPPM 4.3.1
Delegated Purchasing/Payment Instruments – CPPM B.5
Deposits – CPPM 7.2.9
Deposits in US Currency – CPPM G.4
Deposits through Government Agents – CPPM G.3
Deputy Ministers – CPPM 2.2.3
Deputy Minister Car Allowance – CPPM D.8
Destruction of Records – CPPM 12.3.2
Direct Invoice – CPPM D.1; CPPM 4.3.2
Direct Invoicing – CPPM D.7
Discretionary Expenditures – CPPM C.19.3
Dishonoured Banking Instruments – CPPM 7.2.12; CPPM G.3
Disposal Arrangements – CPPM 6
Disposals – CPPM 6; CPPM 8.3.2; CPPM I.6
Documents – CPPM 4.3.4
Donations of Gifts in Cash or in Kind – CPPM G.8
E
Early Payment Discounts – CPPM D.6
Electronic Deposit of Payments – CPPM D.9
Electronic Imaging and Micrographic Systems – CPPM 12.3.2
Electronic Mail – CPPM 12.3.2
Electronic Records – CPPM 12.3.2
Electronic Signatures – CPPM 4.3.5
Eligibility Criteria – CPPM 21.3.3
Email Addresses – CPPM 12.3.3.d
Embezzlement – CPPM 20.2.2
Emergency Purchase Order (EPO) – CPPM 6; B.5
Employee Group Definitions – CPPM 10.4.1
Enterprise-wide Risk Management – CPPM 14.3
Entitlements – CPPM 21.3.2
Equity Investments – CPPM 8.3.3
Ex Gratia Payments – CPPM A.2
Exchange Rates – CPPM 7.2.13
Exchange Rates on Payment to Foreign Suppliers – CPPM D.4; CPPM D.5
Expense Authority – CPPM 4.0; CPPM D.1
Expense Management, Control – CPPM 4.0; CPPM B
Extinguishments – CPPM 7.2.27
Extraordinary losses – CPPM 10.3.12
F
Fees and Licences – CPPM 7.2.2
Ferry Travel – CPPM C.6
Financial Administration Act – CPPM 1.2.3; CPPM 3.4.5
Financial Agreement – CPPM 18.3.2
Financial Document Storage, Access & Retrieval – CPPM 18.3.5
Financial Reporting – CPPM 3.0 - Part III; CPPM H
Financial Risk and Controls Review – CPPM 13.4.1
Financial Signing Authorities – CPPM 4.3; CPPM B.1
Financial Systems and Controls – CPPM 13.0
Foreign Exchange on Business Travel Expenses – CPPM C.3
Foreign Location Travel – CPPM C.11
Forgeries – CPPM D.10.2
Forms Management – CPPM 12.3.3; CPPM 18.3.6
Fraud, Embezzlement, Misappropriation, Theft of Public Monies and Assets – CPPM 20.2.2
Freedom of Information and Protection of Privacy – CPPM 12.3.3.b
G
Garnishments – CPPM 7.2.24; CPPM E.1
General and Financial Management – CPPM 2.0
General Services Agreement Form – CPPM 6
Goods and Services Tax (GST) – CPPM G.9; CPPM M
Governance – CPPM 1.0
Government Communications and Public Engagement – CPPM 22.0
Government Office Space Standards (GOSS) – CPPM 18.3.1
Government Transfer Payments – CPPM 4.3.14
Government Transfers – CPPM 21.2
Government Vehicles – CPPM 11.3.3 & 11.3.4; CPPM C.5
Grants – CPPM 21.3.2
Gratuities – CPPM 18.3.4.4; CPPM C.9
Group Definitions – CPPM 10.4.1
Guarantees and Indemnities – CPPM 9.0
Guarantees and Indemnities Regulation – CPPM 9.2
H
Headquarters – CPPM 10.3.2; CPPM C.4
Holdbacks – CPPM 4.3.17
Honourarium – CPPM 18.3.7
Househunting Expenses – CPPM C.16.10
I
iExpenses – CPPM 10.3.16; CPPM C.1.6
Imprest Petty Cash Accounts – CPPM B.2.4
Incidental Expenses – CPPM C.21
Incidental Expenses on Relocation – CPPM C.16.9
Indemnity Certificate – CPPM D.10.3
Indemnities – CPPM 9.0
Information and Information Technology Security Incidents – CPPM 20.2.1
Information Management and Information Technology Management – CPPM 12.0
Information Management and Information Technology (IM/IT) Procurement – CPPM 6
Information Resource Management Plans (IRMPs) – CPPM 12.3.1 I
Information Technology Management – CPPM 12.3.3
Information Technology Security – CPPM 12.3.3 III
Information Utilization – CPPM 12.3.2 II
Insurance Proceeds – CPPM 7.2.15; CPPM I.6
Intellectual Property – CPPM 6
Interest on Accounts Receivable – CPPM 7.2.20; CPPM G.7
Interest on Overdue Accounts Receivable Regulation – CPPM 7.2.20
Interest on Money Owing by the Province – CPPM 4.3.13
Inter-Ministry Chargeback System – CPPM F.4
Internal Audit – CPPM 17.0
Internal Audit Standards – CPPM 17.3
Internal Contributions – CPPM I.10
Inventory – CPPM 8.3.1
Invitation to Quote (ITQ) – CPPM 6
Invitation to Tender (ITT) – CPPM 6
Invoices/Supporting Documents – CPPM D.6
J
Job Interview and Post Interview Expenses – CPPM C.12
Journal Vouchers – CPPM F (see also Accounting Transfers)
K
L
Laundry and Dry Cleaning – CPPM C.9
Legally Encumbered Payments – CPPM E.1
Legislation – CPPM 1.2.3
Legislative Assembly – CPPM 1.2.1
Library Purchase Order (LPO) – CPPM B.5
Loans – CPPM 4.3.10
Long Service Awards Ceremony – CPPM C.17.3
Loss Categories – CPPM 20.2
Loss of Personal Possessions – CPPM C.19.2
Loss Management – CPPM 20
Loss Reporting – CPPM L; Accounting for Losses – CPPM L.8
M
Management Framework – CPPM 2.2.1
Management Representation Letter – CPPM H.1
Meals Inside Headquarters – CPPM C.4; C.17.4
Meals Rates & Per Diems – CPPM 10.3.7
Medical/Dental Travel Expenses – CPPM C.21
Medical Coverage – CPPM C.11
Meeting Rooms – CPPM 18.3.4
Mileage Claims – CPPM 10.3.8
Minister Out-of-province/country Travel – CPPM 10.4.4
Ministers Travel Allowances – CPPM C.14
Ministry Bank Accounts – CPPM 4.3.11; CPPM B.3
Misappropriation of assets – CPPM 20.2.2
Miscellaneous Travel Expenses – CPPM 10.3.11; CPPM C.9
Miscellaneous Expenses – CPPM C.19
Ministerial Accountability Reports – CPPM 3.3
MLA Travel – CPPM C.14
Month-End Accruals (Procedures) – CPPM H.2
Moving Company Charges – CPPM C.16.3
Moving Mobile Homes – CPPM C.16.4
Moving of Household Effects and Chattels – CPPM C.16.2
N
Notice of Intent – CPPM 6
O
Office of Primary Responsibility (OPR) – CPPM 18.3.5
Office of the Auditor General – CPPM 18.3.5.d
Office Supplies and Stationery – CPPM 18.3.8
Official Duties Expense Regulation – CPPM 10.4.4; CPPM C.14
Operational Records Classification System (ORCS) – CPPM 18.3.5
Out-of-Province/Country Travel – CPPM 10.3.4
P
Parking (Employer-Provided or Subsidized) – CPPM J.1
Parking Charges – CPPM 10.3.11; CPPM C.5
Parking Fines – CPPM 11.3.1.6
Part Day Travel Status – CPPM C.4
Parliamentary Secretaries and Designated Member Travel – CPPM 10.4.5
Payment Diversion – CPPM E.1
Payment Processing – CPPM D
Payment Review – CPPM 4.3.3; CPPM 19.0
Payments Based on Contributions (Sec. 25) – CPPM 4.3.15; CPPM H.1
Payments in U.S. Funds to Suppliers Located in U.S.A. – CPPM D.4
Payments to Foreign Suppliers Other Than in the United States – CPPM D.5
Performance and Security Bonding – CPPM 8.3.4
Per Diems – CPPM 10.3.7; CPPM C.4
Personal Travel – CPPM 10.3.3
Personal Telephone Calls – CPPM 10.3.11.1
Petty Cash – CPPM B.2.4 (see also Working Capital Advances)
Petty Cash Reconciliation/Replenishment – CPPM B.2.4
Photocopying Equipment and Supplies – CPPM 6
Planning, Budgeting and Reporting – CPPM 3.0
Postal, Fax Messaging and Relocation Services – CPPM 18.3.8.c
Portal-to-Portal – CPPM 10.3.8
Post-dated cheques – CPPM 7.2.9
Post-Payment Review – CPPM D.11
Pre-award and Solicitation – CPPM 6
Printing, Publishing, Government Stationery and Protocol Giftware – CPPM 18.3.8
Private Accommodation – CPPM 10.3.10
Private Aircraft – CPPM C.7(4)
Privacy Impact Assessments – CPPM 12.3.2.b
Privately Owned Vehicles – CPPM 11.3.2; CPPM C.5
Procurement – CPPM 6
Procurement Services – CPPM 11.4.1
Professional Membership Dues – CPPM C.21
Protocol Event Expenses – CPPM 18.3.4
Provincial Emergency Program – CPPM 16.2
Provincial Sales Tax (PST) – CPPM M
Public Accounts – CPPM 3.3
Public Interest Immunity – CPPM 18.3.5.d
Public Money (Control of) – CPPM 7.2.4
Public Private Partnership (P3) Costs – CPPM I.2
Purchase Order on a Standing Offer (POSO) – CPPM B.5
Purchasing Card – CPPM 4.3.19
Q
R
Rates and Reimbursements – CPPM C.4
Reasonable Accommodation – CPPM C.1.2
Receipts & Deposits – CPPM 7.2.9
Recipient – CPPM 21
Recognition and Awards – CPPM C.17.3
Records Classification Systems – CPPM 12.3.2.b
Recorded Information Management – CPPM 12.3.3.c
Recording Assets Purchased in a Prior Year – CPPM I.2
Recovery of Employee Overpayments – CPPM 7.2.22
Refund of Expenses – CPPM 4.3.16
Refund of Money Received – CPPM 7.2.11
Reimbursement of Expenses – CPPM C
Reimbursement of Licensing and Professional Membership Dues – CPPM C.21
Relocation Advance – CPPM B.2.2
Relocation Allowances – CPPM 18.3.9; CPPM C.16
Relocation for New Appointees – CPPM C.16.10
Relocation for OIC Appointees – CPPM C.16.11
Remissions – CPPM 7.2.28
Remuneration for Appointees to Crown Corporations, Agencies, Boards, Commissions and Tribunals – CPPM C.18
Rental/Government Vehicles – CPPM C.5
Repair and Maintenance – CPPM 6; CPPM 11.4.1
Replacement Cheque – CPPM D.10.3
Reporting (financial, performance & accountability reports) – CPPM 3.0 - Part III
Request for Proposals – CPPM 6
Residential Accommodation – CPPM 18.3.1.c
Responsibility Centre – CPPM 3.4.2
Return of Foreign Currency Payments – CPPM G.5
Returned Cheques – CPPM D.10.4
Revenue and Receivables Management – CPPM 7.0
Revenue Bank Accounts – CPPM 7.2.10; CPPM G.2
Revenue Division – CPPM 7.2.25
Revenue Recognition – CPPM 7.2.1
Revenue Responsibility & Delegation – CPPM 7.2.5
Risk Management – CPPM 14.0
Roles and Responsibilities for Financial Management – CPPM 2.2.3
Rounding the Penny for Cash Transactions – CPPM G.10
S
Salary Advances – CPPM B.2.1
Sales and Transfers of Tangible Capital Assets – CPPM I.8
Sales Taxes – CPPM M
Security – CPPM 15
Service Plan Report – CPPM 3.3; CPPM 3.4.3
Service Line – CPPM 3.4.2
Set-offs – CPPM 7.2.23; CPPM E.1
Settlement Agreement – CPPM 7.2.27
Shared Cost Arrangements – CPPM 21.3.2
Shared Services – CPPM 18.3.10
Signature Plates – CPPM 4.3.11(6)
Signing Authority Matrix & Delegation – CPPM 4.3; CPPM B.1
Signing of Cheques – CPPM 4.3.11; CPPM B.3(11); B.3.2
SMARTTEC Travel Emissions Calculator – CPPM 10.3.18; CPPM C.1.7
Solicitor-Client Privilege – CPPM 18.3.5.d
Specimen Signatures – CPPM B.1; CPPM B.3.1
Spouse Expenses – in travel – CPPM 10.3.3; in business & protocol events – CPPM C.17
Stale-Dated Cheques – CPPM D.10.3
Standard Object (STOB) – CPPM 3.4.2
Stipulations – CPPM 21.3.3
Stop Payment – CPPM D.10.2
Subsequent Events – CPPM H.1
Supply and Disposal Arrangements – CPPM 6
Subsidiary Accounts – CPPM 7.2.17
Surplus Asset Disposal – CPPM 6
Suspense Accounts – CPPM 7.2.14
System Acceptance & Approval – CPPM 13.4.1
T
Tangible Capital Assets – CPPM 8.3.2; CPPM I
Tangible Capital Assets (Acquisition) – CPPM I.2
Taxi Charges – CPPM C.5.3
Telephone Calling Card – CPPM E.2
Tenant Improvements (TI) – CPPM 18.3.1.a
Theft of Public Monies and Assets – CPPM 20.2.2
Third Party Demands and Garnishments – CPPM 7.2.24; CPPM E.1
Timing and Distribution of Payments – CPPM 4.3.8
Tips & Gratuities – CPPM 18.3.4.4; CPPM C.9
Trade-ins – CPPM 6; CPPM 8.3.2(4); CPPM I.6
Transfer of Assets – CPPM 6; CPPM I.8; CPPM 21.3.3.7
Transportation – CPPM 11.0
Transportation Charges – CPPM C.1.3
Travel Agency Fee – CPPM C.7
Travel Approval – CPPM 10.3.2; CPPM10.4.4; CPPM C.2
Travel Bonus Points – CPPM 10.3.5
Travel Card – CPPM 10.3.13; CPPM E.3
Travel Charge Direct Billings – CPPM – D.7
Travel Expenses in Foreign Locations – CPPM C.11
Travel Expense Verification – CPPM C.1
Travel Loyalty Programs – CPPM 10.3.5
Travel Status – CPPM 10.3.2; CPPM C.4
Travel Voucher (FIN 10) – CPPM C.3
Treasury Board & Treasury Board Staff – CPPM 2.2.3
Trust Accounts – CPPM G.6
Trust Funds – CPPM H.1
U
Unsolicited Proposals – CPPM 6
Useful Life and Thresholds – CPPM I.5 Appendix A
V
Valuation Allowances – CPPM H.1
Vehicles – CPPM 11.0
Vehicle Accidents, Vandalism and Other Losses – CPPM 11.3.5
Vehicle (Private) Damage Reimbursement – CPPM C.5
Vehicle Insurance – for government/rental vehicles – CPPM 10.3.9; CPPM 11.3.3; private vehicles – CPPM 11.3.2
Vehicles Short-term Rentals – CPPM 11.3.4
Vehicles Travel – CPPM 10.3.9; CPPM C.5
Vehicle Service Cards – CPPM 4.3.19; CPPM E. 5
Vendor Complaint Review – CPPM 6; CPPM N
Videoconference – CPPM 10.3.1
Vital Records – CPPM 12.3.2
Voice Mail – CPPM 12.3.2
Volunteers – CPPM 10.3.14; 18.3.7(3)
Vote – CPPM 3.4.2
W
Warehousing and Asset Investment Recovery (WAIR) – CPPM 18.3.1.b
Wire Transfer Payments – CPPM D.12
Work-In-Progress – CPPM I.4
Working Capital Advances – CPPM 4.3.9
Write-down & Write-off of a Tangible Capital Asset – CPPM I.7
Write-offs – CPPM 7.2.26
X
Y
Year-End Close-off & Accounting Procedures – CPPM H.1