DAOD 1018-0, Revenue Management

Identification

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.

---

Policy Direction

Context

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.

Policy Statement

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.

Requirements

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.

Authority

Authority Table

The following table identifies the authorities responsible for implementing this policy.

The...	has/have the authority to...
ADM(Fin CS)	approve financial policy; and provide direction with respect to the management of revenue.
DFPP	write and approve financial policies, directives and instructions.
Resource Managers	determine if goods or services should be provided; and retain revenue if the expenditures associated with generating the revenue were originally charged to their budget.

References

Source References

• Financial Administration Act
• Treasury Board Manual - Comptrollership
  • Chapter 3-2, Policy on Recording Receipts of Money;
  • Chapter 3-3, Policy on Deposits; and
  • Chapter 3-5, Policy on Receivables Management.

Related References

• 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

Institutional links

Assistant Deputy Minister (Finance and Corporate Services)

• Access to Information and Privacy
  • Contacts
  • Request Forms
  • Publications & Reports
  • Privacy Impact Assessment
  • Info Source
  • Useful Links
• Defence Administrative Orders and Directives (DAODs)
• Queen's Regulations and Orders for the Canadian Forces (QR&Os)
• Canadian Forces Administrative Orders (CFAOs)
• Reports and Publications
• Tax Information
• Links

• Completed Access to Information Requests
• Proactive Disclosure