Capital Asset Management Framework Guidelines
Last updated on December 20, 2023The Capital Asset Management Framework (CAMF) Guidelines support public sector agencies by describing the Province's minimum standards, policies and processes for managing capital assets.
1. Introduction
2. Governance & Oversight
3. Risk Management
- 3.1 Risk Management
- 3.2 Capital Project Risk
- 3.3 Risk Management Guidelines
- 3.4 Risk Management Tools
4. Planning
- 4.1 Introduction
- 4.2 Service Plan
- 4.3 Needs Identification & Analysis
- 4.4 Exploring Options to Meet Service Delivery Needs - Strategic Options Analysis
- 4.5 Business Cases
- 4.6 Program and Project Lists
- 4.7 Performance Measurement & Reporting
- 4.8 Capital Asset Management Plans
5. Consolidated Capital Plan Process & Approvals
- 5.1 Overview
- 5.2 Consolidated Capital Planning (CPP) Process
- 5.3 Treasury Board Approval Requirements (Oversight)
6. Public Communications
7. Project Personnel & Management
8. Capital Procurement
- 8.1 Introduction
- 8.2 Principles
- 8.3 Legal and Ethical Issues
- 8.4 Alternative Capital Procurement
- 8.5 Traditional Capital Procurement
9. Budget & Cost Management
10. Reporting & Monitoring
- 10.1 Introduction
- 10.2 Standard Reporting Components
- 10.3 Internal (Agency) Reporting & Monitoring Standards
- 10.4 Routine Reporting Required by the Ministry of Finance
- 10.5 Risk Based Reporting Requirements
- 10.6 Attestation
- 10.7 Audits, Reviews & Oversight
11. Performance Measurement
12. Financing
- 12.1 Traditional Financing
- 12.2 Alternative Financing
- 12.3 Classification of Debt Under the Fiscal Planning Framework
13. Accounting
- 13.1 Introduction
- 13.2 Substance of the Agreements
- 13.3 Sources of Guidance on Accounting Treatment
- 13.4 Accounting Tools
14. Abbreviations
15. Glossary
Tools
Resources
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