Policy 12.4 - Revenue Administration and Control

Effective Date: 15-Sept-95
Responsible Branch: Revenue Branch

Resource Management Volume Table of Contents | Amendment Log

Scope

This policy covers the administration and control of revenue.

Policy

The Ministry will assert the financial interest of the Crown in its forest and range resources in a systematic and equitable manner by establishing clear revenue administration and control standards and responsibilities.

More specifically, the Ministry will:

Revenue Administrationand Control Matrix

• set controls and standards for each revenue management activity in the Revenue Administration and Control Matrix (appendix A, page 1, page 2 , page 3, page 4)

Revenue Risk Management Plan

• develop and implement Revenue Risk Management Plans and incorporate key elements into business plans

Objectives

The objectives of revenue administration and control are to:

• determine revenue in a systematic and equitable manner
• identify and claim revenue completely, accurately and promptly
• record revenue promptly and accurately
• collect revenue accounts receivable vigorously; and,
• treat licensees fairly and equitably

Monitoring and Auditing

Revenue Branch, in concert with regional staff, will audit regions and districts to determine compliance and report to the executive. Regional Managers will monitor activities regularly.

The key responsibilities are as follows

District Managers will:

• ensure that all trees that are harvested are scaled
• ensure that scale returns are received for all the timber that is scaled
• ensure that all scale returns are submitted to Revenue Branch for billing (for scale returns transmitted electronically, this is a branch responsibility); and,
• reconcile scale returns and invoices to ensure there is an invoice for each scale return received

Regional Managers will:

• maintain a regional Revenue Risk Management Plan to identify and investigate real and potential losses of revenue
• correct errors pertaining to mark, scale, and rate errors
• ensure that all scale returns are submitted to Revenue Branch for billing (for scale returns transmitted electronically, this is a branch responsibility)
• collect overdue accounts; and,
• ensure stumpage is determined in a timely and efficient manner
• reconcile scale returns and invoices to ensure there is an invoice for each scale return recieved

Director, Revenue Branch will:

• ensure that invoices are produced and sent for all scale returns received by Revenue Branch
• ensure that there is an invoice for each scale return submitted electronically
• conduct periodic audits of the regions and, in consultation with the regions, audit districts as to the degree of compliance with this policy; and,
• maintain legislation, regulations, policy, and procedures for proper revenue control and administration

References

• Financial Administration Act
• Ministry of Forests Act
• Financial Administration Operating Policy Manual, Chapter 11
• Revenue Administration and Control Matrix
• Ministry Policy Manual, Resource Management, 12.1 Revenue Risk Management Plan
• Relevant Revenue Branch manuals (Scaling, Cruising, Appraisal, etc.)

Indicate changes in policy since previous revision

Appendix A: Revenue Administration and Control Matrix page 1, page 2, page 3, page 4