Statistics Canada - Statistique Canada

Financial Management System (FMS)

Abstract

Government financial reports are based on the organisation of each individual government and on their accounting and reporting practices. There is therefore little uniformity from one level of government to another or from one province to another. The Financial Management System (FMS) is an analytical framework designed to produce statistical series that are both consistent and compatible.

Written in plain English, the Financial Management System (FMS) manual was designed to assist you in better understanding the framework of the Financial Management System (FMS). It will explain the strengths and caveats of the FMS and will provide you with clear explanations of what is included in each revenue source and each expenditure function.

 

Financial Management System (FMS) (HTML version)

 

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