FN - Finance Policies and Procedures

The Finance Policies and Procedures area includes information related to the management of financial resources, and related accounting and performance reporting.

• Authority/Responsibility: Chief Financial Officer and Vice President Corporate Services

Policy and procedure classifications on this page:

Note:  These documents are provided for reference only and official signed copies may be obtained from the Board of Governors Office.

Certain files available on this page require that you have the latest version of  Adobe Acrobat reader.

Budget

• FN.1.1
  Budget and Business Plan Policy
• FN.1.1.1
  Operating Budget Procedure
• FN.1.1.2
  Capital Budget Procedure

Annual Report

• FN.2.1
  Annual Report Policy

Reserve Appropriations

• FN.3.1
  Internally Restricted Net Assets Policy

Land - Acquisition, Leasing and Disposal

• FN.4.1
  Land - Acquisition, Leasing and Disposal Policy

Borrowing Powers

• FN.5.1
  Borrowing Powers Policy

Payments

• FN.6.1
  Payments Policy

Procurement

• FN.7.1
  Procurement Policy
• FN.7.1.1
  Price Solicitation Procedure
  • Single Sole Sourcing Form
• FN.7.1.2
  Procurement Card Procedure

  • PCard Operating Manual

Professional Services

• FN.8.1
  Professional Services Policy
• FN.8.1.1
  Professional Services Procedure

Investment of Funds

• FN.9.1
  Investment of Funds Policy
• FN.9.1.1
  Investment of Funds in excess of Operating Requirements Procedure

Fees

• FN.10.1
  Fees - Grant Programs Policy
• FN.10.3
  Fees - Earned Revenue Programs Policy
• FN.10.3.1
  Fees - Earned Revenue Programs Procedure

Expenses

• FN.11.1
  Expenses Policy
• FN.11.1.1
  Expenses Overview Procedure
  • AP60 - Department Pre-approval
  • EX10 - Canadian Expense Claim
  • EX11 - Foreign Currency Expense Claim
  • EX12 - Corporate Visa Expense Claim
  • EX13 - Travel Advance
  • EX14 - Team Meal Advance
  • EX15 - Lost Receipt
• FN.11.1.2
  Meal and Travel Expenses Procedure
• FN.11.1.3
  Hosting Procedure
• FN.11.1.5
  Petty Cash Procedure
  • EX50/51/52/53/54 - Petty Cash Forms

Signing Authority - Revenue Generating, Expenditure and Other Contracts/Agreements

• FN.12.1
  Signing Authority - Revenue Generating, Expenditure and Other Contracts/Agreements Policy
• FN.12.1.1 
  Signing Authority - Revenue Generating, Expenditure and Other Contracts/Agreements Procedure

Accounts Receivable

• FN.13.1
  Accounts Receivable Policy
• FN.13.1.1
  Credit Assessment Procedure
• FN.13.1.2
  Doubtful Accounts Receivable - Corporate Procedure
• FN.13.1.3
  Doubtful Accounts Receivable - Student Procedure

Capital Assets

• FN.14.1  Capital Assets
• FN.14.1.1  Acquisition of Capital Assets
• FN.14.1.2  Management of Capital Assets
  • Capital Assets Change of Ownership Form
• FN.14.1.3  Disposal of Capital Assets
  • Capital Assets Disposal Form