Chapter 9 – Accounting and Control of Funds (English, PDF)

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2026-08-26

The purposes of this manual are to: explain the government’s overall financial processes in broad terms and the reasons for those processes; provide direction to the various departments and agencies of the government such that detailed interdepartmental/agency financial policies and procedures can be developed from a common and consistent base; provide common financial policies that must be adhered to by all government departments and agencies (subject to exclusion by legislation or Management Board Directive). Published by the Department of Finance. See also General Administration Manual (GAM): Volume 1 General Administration Manual (GAM): Volume 2

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