DAOD 1000-5, Policy Framework for Financial Management

Table of Contents

1. Introduction
2. Operating Principles
3. Functional Areas
4. Administration
5. Responsibility
6. References

1. Introduction

Date of Issue: 2017-01-20

Application: This Defence Administrative Order and Directive (DAOD) is a directive that applies to employees of the Department of National Defence (DND employees) and an order that applies to officers and non-commissioned members of the Canadian Armed Forces (CAF members).

Approval Authorities:

• Deputy Minister of National Defence (DM)
• Chief of the Defence Staff (CDS)

Enquiries: Director Strategic Corporate Services (DSCS)

2. Operating Principles

Purpose

2.1 This policy framework DAOD sets out the functional areas for financial management in which the Assistant Deputy Minister (Finance)/Chief Financial Officer [ADM(Fin)/CFO] has been assigned functional authority to develop and issue policy and instructional DAODs. In developing DAODs within this framework, the ADM(Fin)/CFO is encouraged to proceed in a collaborative and consultative manner to ensure policy coherence.

2.2 This DAOD must be read in conjunction with DAOD 1000-0, Foundation Framework for Defence Administrative Orders and Directives.

Use of Other Instruments

2.3 The ADM(Fin)/CFO may also develop and issue manuals, standard operating procedures and other similar instruments other than DAODs in the assigned functional area to provide detailed instruction and guidance for DND employees and CAF members. These other instruments must be identified in an appropriate policy or instructional DAOD issued by the ADM(Fin)/CFO.

3. Functional Areas

Assigned Functional Areas

3.1 The DM and the CDS assign functional authority to the ADM(Fin)/CFO to develop and issue DAODs in the following functional areas of financial management:

1. financial management;
2. financial policy;
3. financial operations;
4. internal and external financial reporting;
5. financial resource allocation;
6. costing;
7. business intelligence; and
8. hospitality and events.

Assignment of Duties by the CDS

3.2 With the approval of this DAOD, the CDS assigns duties to the ADM(Fin)/CFO to issue appropriate DAODs and other instruments as required in the ADM(Fin)/CFO functional areas. By this assignment of duties, the ADM(Fin)/CFO may issue DAODs and other instruments as orders to CAF members, in accordance with QR&O article 1.235, Authority of Other Persons to Issue Orders and Instructions, that are required to give effect to the decisions and carry out the directions of the Government of Canada and the Minister of National Defence.

4. Administration

Review Requirements

4.1 The Corporate Administrative Management Policy Steering Committee (CAMPSC) must ensure that the functional areas listed in paragraph 3.1 are reviewed every five years and, if necessary, modified to ensure that the authorizations are still current.

DAOD Monitoring and Reporting

4.2 Monitoring of the DAODs authorized under this DAOD must be conducted by the ADM(Fin)/CFO or as otherwise directed by the DM or the CDS. Each DAOD issued under this policy framework must be reviewed every three to five years, as determined by the ADM(Fin)/CFO. The review schedule of the DAODs must be provided by the ADM(Fin)/CFO to the DSCS, who collates and manages the information for periodic review by the CAMPSC.

Compliance

4.3 The ADM(Fin)/CFO may address compliance in the DAODs issued under this policy framework.

Consequences of Non-Compliance

4.4 Non-compliance with this DAOD may have consequences for both the Department of National Defence and the Canadian Armed Forces as institutions.

5. Responsibility

General

5.1 In the case of any non-compliance with this DAOD, the ADM(Fin)/CFO may notify the DM or the CDS, as applicable.

6. References

Acts, Regulations, Central Agency Policies and Policy DAOD

• QR&O article 1.235, Authority of Other Persons to Issue Orders and Instructions
• DAOD 1000-0, Foundation Framework for the Defence Administrative Orders and Directives

Other References

• DAOD 1000-1, Defence Administrative Orders and Directives
• DAOD 1000-4, Policy Framework for Materiel and Asset Management
• DAOD 1000-6, Policy Framework for Information and Information Technology Management
• DAOD 1000-7, Policy Framework for Military Personnel Management
• DAOD 1000-8, Policy Framework for Safety and Security Management
• DAOD 1000-9, Policy Framework for Department of National Defence Employee Management
• DAOD 1000-10, Policy Framework for Corporate Administration Management
• DAOD 1000-11, Policy Framework for Infrastructure and Environment Management
• Financial Administrative Manual
• DAOD Development Guide
• DAOD Development Process