DAOD 1018-0, Revenue Management
Date of Issue: 2000-08-30
Application: This is an order that applies to members of the Canadian Forces (CF) and a directive that applies to employees of the Department of National Defence (DND).
Approval Authority: This DAOD is issued under the authority of the Assistant Deputy Minister (Finance and Corporate Services) (ADM (Fin CS)).
Enquiries: Enquiries are to be forwarded to the Director of Financial Policy and Procedures (DFPP) through the functional financial chain of command.
Revenue management is a broad topic that encompasses many aspects of financial administration.
Revenue consists of monies received from sources such as the:
- provision of services;
- proceeds from the disposal of surplus assets;
- proceeds from the sale of real property;
- royalties received for the use of Crown-owned patents and other intellectual property; and
- claims by the Crown.
An account receivable is an amount owing to DND and the CF from sources such as those listed above.
This DAOD does not apply to non-public funds.
DND employees and CF members shall manage all revenues and accounts receivable in a prudent manner. This includes the:
- timely recording of accounts receivable and monies received in the Financial and Managerial Accounting System (FMAS);
- issuance of invoices/receipts to non-defence agencies;
- timely collection of monies owing to the Department;
- adequate safeguarding of monies received from non-defence agencies; and
- proper segregation of duties between personnel involved in the issuance of invoices and those receiving monies associated with these accounts receivable.
Revenue management is subject to the provisions of the relevant financial policies and procedures listed in the references. All DND employees and CF members responsible for revenue receipt and accounts receivable management shall act in accordance with these policies. Their managers shall ensure they are aware of the references and their proper application. The goal is to ensure that all revenues and accounts receivables are properly managed and promptly recorded and accounted for in the FMAS.
The following table identifies the authorities responsible for implementing this policy.
|The...||has/have the authority to...|
- Financial Administration Act
- Treasury Board Manual - Comptrollership
- B-GS-005-000/AG-001, Provision of Services
- FAM 1018-1, Managing Public Revenue
- FAM 1018-2, Accounting and Control of Accounts Receivable and Public Revenue
- A-FN-100-002/AG-006, Delegation of Authorities for Financial Administration for the Department of National Defence and the Canadian Forces