A-FN-105-001/AG-001

Foreword (Revised 28 May 14)

List of Acronyms for A-FN-105-001/AG-001

POLICIES BY CHAPTER 

Chapter 1 – Introduction (Revised 11 Mar. 21)
Chapter 3 – Organization and Responsibilities (Revised 23 Jun. 14)
Chapter 4 – Audits and Compliance and Assurance Reviews (Revised 6 Oct. 20)
Chapter 5 – Principles of Internal Control (Revised 15 Nov. 13)
Chapter 6 – Control of Accountable Documents (Revised 05 Feb. 19)
Chapter 8 – Sales Taxes (Revised 23 Jan. 03)
Chapter 9 – Consolidated Banking System (Revised 4 Dec. 20)
Chapter 10 – Canadian Forces Central Fund Contributions - Loans and Grants (Revised 10 Oct 24) 
Chapter 11 – Non-Public Funds Consolidated Insurance Program (Revised 18 Jul. 13)
Chapter 12 – Credit Cards (Revised 14 Dec 2022) 
Chapter 13 – Chart of Accounts (Revised 30 Nov. 20) 
Chapter 14 – Financial Statements (Revised 04 Mar 2026) 
Chapter 15 – Financial Statement Checklist (Revised 04 Mar 2026) 
Chapter 17 - Accounts Receivable Management (Revised 05 May 2025) 
Chapter 18 – Security of Non-Public Funds and Cash Receipt Controls (Revised 28 Feb.25) 
Chapter 19 – Accounts Payable and Disbursements (Revised 10 Feb. 21) 
Chapter 21 – Purchases (Revised 18 Oct. 06) 
Chapter 22 – Transfers (Revised 24 Oct. 12) 
Chapter 23 – Retail Price Changes (Revised 11 Oct. 12) 
Chapter 24 – Requests for Credit, Returns and Repairs (Revised 15 Feb.13) 
Chapter 25 – Inventory Valuation
Chapter 26 – Stocktaking
Chapter 27 - Inventory Shrinkage, Spoilage/Breakage and Shortage/Overage
Chapter 28 – Fixed Assets and Museum Collections (Revised 29 Sep 23)
Chapter 29 – Accounting for Non-Public Property Fundraising (Revised 18 Feb. 26)
Chapter 30 – Write-off, Reporting, and Loss/Damage of NPP (Revised 28 Jan. 22)
Chapter 31 – Accountable Advances (Revised 14 Nov. 11)
Chapter 32 - Income Tax Implications for Non-Employer Payments (Revised 12 Mar. 21)
Chapter 36 – Bar Operations (Revised 7 Aug. 14)
Chapter 37 – Mess Charges (Revised 15 Jun. 03)
Chapter 38 – Function Recapitulation Voucher (Revised 14 Jan. 04)
Chapter 39 - Recurring Payments for Memberships / Dues / CANEX Credit Plan (Revised 26 Aug 24)
Chapter 41 – CANEX Outlets (Revised 24 Feb. 12)
Chapter 42 – Retail Stores (Revised 24 Feb. 12)
Chapter 43 – Convenience Operations (Revised 6 Jun. 12)
Chapter 47 – Vending Operations (Revised 26 Nov. 03)
Chapter 48 – Warehouses (Revised 23 Jan. 04)
Chapter 49 – Special Services (Revised 29 Feb.12)
Chapter 51 – Purchases - CANEX Retail Outlets and Central Billing
Chapter 52 – Credit Sales (Revised 18 Nov. 20)
Chapter 53 – Layaways and Special Orders (Revised 17 Apr. 12) 
Chapter 54 – Lottery Tickets (Revised 9 Nov. 11)
Chapter 55 – Electronic Commerce Promotions / Barter Transactions (Revised 1 Nov. 16)
Chapter 56 – Miscellaneous