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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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    <marc:controlfield tag="007">cr mn|||||||||</marc:controlfield>
    <marc:controlfield tag="008">220413t20212021onc     ob   f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
      <marc:subfield code="e">rda</marc:subfield>
      <marc:subfield code="c">CaOODSP</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">BT22-224/5-2021E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Directive on public money and receivables.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">Ottawa, Ontario : </marc:subfield>
      <marc:subfield code="b">Treasury Board of Canada Secretariat = Secrétariat du Conseil du trésor du Canada, </marc:subfield>
      <marc:subfield code="c">2021.</marc:subfield>
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    <marc:datafield tag="264" ind1=" " ind2="4">
      <marc:subfield code="c">©2021</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">1 online resource (11 unnumbered pages)</marc:subfield>
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      <marc:subfield code="b">txt</marc:subfield>
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      <marc:subfield code="a">computer</marc:subfield>
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      <marc:subfield code="a">online resource</marc:subfield>
      <marc:subfield code="b">cr</marc:subfield>
      <marc:subfield code="2">rdacarrier</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Guide de gestion des comptes débiteurs.</marc:subfield>
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      <marc:subfield code="a">"Published: 2021-03-24."</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This directive describes the requirements and controls for the effective and efficient management of public money and receivables in order to minimize the risk of loss, error, fraud or improper consumption"--Provided by publisher.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Finance, Public</marc:subfield>
      <marc:subfield code="x">Government policy</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Accounts receivable</marc:subfield>
      <marc:subfield code="x">Government policy</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Treasury Board, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
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    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Guide de gestion des comptes débiteurs.</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.910242</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="795" ind1=" " ind2=" ">
      <marc:subfield code="t">Directive on public money and receivables </marc:subfield>
      <marc:subfield code="b">(2017)</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.843642</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">202 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2023/sct-tbs/BT22-224-5-2021-eng.pdf</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2=" ">
      <marc:subfield code="q">HTML</marc:subfield>
      <marc:subfield code="s">N/A</marc:subfield>
      <marc:subfield code="u">https://www.tbs-sct.canada.ca/pol/doc-eng.aspx?id=32505</marc:subfield>
    </marc:datafield>
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