Description

The purposes of this manual are to: 1. explain the government’s overall financial processes in broad terms and the reasons for those processes; 2. 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; 3. 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](https://yukon.ca/en/department-finance). ### See also - [General Administration Manual (GAM): Volume 1](https://open.yukon.ca/information/general-administration-manual-gam-volume-1) - [General Administration Manual (GAM): Volume 2](https://open.yukon.ca/information/general-administration-manual-volume-2)

Resources

Name	Format	Description	Link
Original metadata (https://open.yukon.ca)	HTML		https://open.yukon.ca/information/45d6df85-0547-4613-966d-ca1312dea3a4
Chapter 3 – Operation of Management Board	PDF		https://open.yukon.ca/information/45d6df85-0547-4613-966d-ca1312dea3a4/resource/0e051343-994a-33eb-9522-769fbdf9e21d/download/chapter-03-operation-of-management-board.pdf
Chapter 6 – Accounting and Control of Payroll	PDF		https://open.yukon.ca/information/45d6df85-0547-4613-966d-ca1312dea3a4/resource/0f09e0cc-82f3-3cda-b231-862209b6ae42/download/chapter-06-accounting-and-control-of-payroll.pdf
Chapter 5 – Accounting and Control of Expenditures	PDF		https://open.yukon.ca/information/45d6df85-0547-4613-966d-ca1312dea3a4/resource/36090c72-ee9e-32ae-9788-2cc6a25d2503/download/chapter-05-accounting-and-control-of-expenditures.pdf
Chapter 10 – Public Accounts	PDF		https://open.yukon.ca/information/45d6df85-0547-4613-966d-ca1312dea3a4/resource/3ceed85b-6f03-3d15-a3f8-7819d95ffac9/download/chapter-10-public-accounts.pdf
Chapter 1 – Introduction to Financial Administration	PDF		https://open.yukon.ca/information/45d6df85-0547-4613-966d-ca1312dea3a4/resource/4a34b623-15f6-3694-acce-cc2bb127589d/download/chapter-01-introduction-to-financial-administration.pdf
Chapter 8 – Accounting and Control of Assets and Liabilities	PDF		https://open.yukon.ca/information/45d6df85-0547-4613-966d-ca1312dea3a4/resource/6ede8b3f-cf00-3651-b198-63b314eb5e6e/download/chapter-08-accounting-and-control-of-assets-and-liabilities.pdf
Chapter 7 – Accounting and Control of Revenue and Accounts Receivable	PDF		https://open.yukon.ca/information/45d6df85-0547-4613-966d-ca1312dea3a4/resource/76497662-ff86-335e-88de-5a68b5f4ae06/download/chapter-07-accounting-and-control-of-revenue-and-accounts-receivable.pdf
Chapter 11 – Role of Internal and External Audits	PDF		https://open.yukon.ca/information/45d6df85-0547-4613-966d-ca1312dea3a4/resource/94ad3455-2709-335f-b0fd-fb73cd732b73/download/chapter-11-role-of-internal-and-external-audits.pdf
Chapter 4 – Financial Systems and Controls	PDF		https://open.yukon.ca/information/45d6df85-0547-4613-966d-ca1312dea3a4/resource/abbe4078-738f-3855-b1e8-21b64b80ab3f/download/chapter-04-financial-systems-and-controls.pdf
Chapter 9 – Accounting and Control of Funds	PDF		https://open.yukon.ca/information/45d6df85-0547-4613-966d-ca1312dea3a4/resource/b7c94d9a-730e-3a19-8623-fac90f720b25/download/chapter-09-accounting-and-control-of-funds.pdf
Chapter 2 – Financial Planning and Budgetary Control	PDF		https://open.yukon.ca/information/45d6df85-0547-4613-966d-ca1312dea3a4/resource/d81cecef-17eb-3d6c-a36e-b2cec63473b6/download/chapter-02-financial-planning-and-budgetary-control.pdf

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