Transition 2024 Briefing Book: Comptroller General of Canada

From: Treasury Board of Canada Secretariat

Treasury Board of Canada Secretariat at a glance
President of the Treasury Board, mandate letter commitments, Office of the Comptroller General
Office of the Comptroller General at a glance
Committees and governance
Treasury Board of Canada at a glance
Information notes by sector
Supplementary Information on Departmental Audit Committees

Treasury Board of Canada Secretariat at a glance

In this section

Outline

Overview of the Treasury Board of Canada Secretariat (TBS)
Central agency and departmental functions
Senior management team
The Secretary and Associate Secretary
Office of the Chief Human Resources Officer
Office of the Comptroller General of Canada
Office of the Chief Information Officer
Office for Public Service Accessibility
Centre for Greening Government
Supporting the Treasury Board directly
Enabling functions

Overview of the Treasury Board of Canada Secretariat

TBS plays a central coordinating function for the Government of Canada, promoting coherence across programs and services.

Central agency

Sets the government-wide management agenda and provides guidance to departments on a wide range of management issues
Performs a challenge function and advises ministers on proposals brought forward by departments (for example, on Memoranda to Cabinet, Budget items, and Treasury Board submissions)

Department

As a department, it is subject to the government-wide agenda and guidance
Submits proposals to Cabinet for the President’s own initiatives

Central agency and departmental functions

Central agency	Department
The central agency function supports the Treasury Board’s mandate. This role is generally carried out by the following groups:	Enabling functions support the smooth operation of TBS. These functions are carried out mainly by the following groups:

TBS organizational chart

The Secretary and Associate Secretary

Catherine Blewett, Secretary of the Treasury Board

Deputy head of TBS supported by an Associate Secretary and four other deputy ministers

Dominique Blanchard, Associate Secretary

Works with the Secretary, providing leadership on the management of the Treasury Board Cabinet committee

The Secretary and Associate Secretary lead TBS, which is divided into seven thematic areas:

human resources
comptrollership
information (including digital)
accessibility
greening government
direct support to the Treasury Board
enabling functions

Office of the Chief Human Resources Officer

Jacqueline Bogden, Chief Human Resources Officer

Francis Trudel, Associate Chief Human Resources Officer

The Chief Human Resources Officer is responsible for government-wide direction and leadership on people management to recruit and retain talent, support a work environment in which employees can thrive, and manage human resources using the best possible tools and evidence.

The Office of the Chief Human Resources Officer supports the Treasury Board’s mandate by:

developing policies and providing strategic direction, and its enabling systems and processes, for people and workplace management in the public service
leading negotiations with bargaining agents and managing total compensation to ensure fair and sustainable terms for collective agreements, pensions and benefits
establishing terms and conditions of employment, including the management of talent and performance for the executive cadre
monitoring the conditions of the workplace and workforce through data acquisition and analysis
leading the heads of the human resources community to foster collaboration, innovation and coherence across the Government of Canada

Key policies

The Policy on People Managementsets expectations for deputy heads and managers in the core public administration to create a high-performing workforce and a modern, healthy and respectful work environment
The Policy on the Management of Executives sets the expectations specific to the management of the executive cadre in the core public administration
Policies for Ministers’ Offices provides coherence and transparency for financial, personnel and administrative management

Office of the Comptroller General of Canada

Annie Boudreau, Comptroller General of Canada

The Comptroller General is responsible for government-wide direction and leadership on comptrollership, in the areas of financial management, management of assets and internal audit.

The Office of the Comptroller General supports the Treasury Board’s mandate by:

developing policies and providing government-wide coordination and strategic direction for comptrollership in the public service, including internal audit, financial management, project management, and the management of procurement and real property
providing strategic direction and oversight for chief financial officers and chief audit executives across the Government of Canada
providing proactive analysis and recommendations on management and policy issues such as departmental management and spending authorities and contributing to government-wide oversight by providing assurance and advice
providing analysis and advice on Treasury Board submissions, including on cost estimates and financial risks

Key policies

The Policy on Financial Managementprovides key responsibilities for deputy heads, chief financial officers and other senior managers in exercising effective financial management
The Policy on Transfer Payments explains the roles and responsibilities for the delivery and management of transfer payment programs
The Policy on the Planning and Management of Investments sets the direction for the planning and management of assets and acquired services to ensure that these activities provide value for money and demonstrate sound stewardship in program delivery
The Policy on Internal Audit sets out the responsibilities for deputy heads, chief audit executives and departmental audit committees in demonstrating responsible stewardship through sound risk management, control and governance processes

Office of the Chief Information Officer

Dominic Rochon, Chief Information Officer

The Chief Information Officer is responsible for the planning and management of technology and the stewardship of information and data for the Government of Canada.

The Office of the Chief Information Officer of Canada supports the Treasury Board’s mandate by:

developing policies and strategic direction on digital transformation, service delivery, security, information management and information technology in the public service
providing analysis and advice on Treasury Board submissions, including on the use of digital technology and issues related to privacy
working with departments and agencies to improve their digital service capacity, support the use of digital approaches in government operations and develop tools and resources to meet users’ needs
leading the Government of Canada chief information officers’ community to advance the adoption of best practices for information management and digital and service delivery

Key policies

The Policy on Service and Digitalserves as an integrated set of rules on how the Government of Canada manages service delivery, information and data, information technology, and cyber security
The Policy on Government Security, which provides direction to manage government security in support of the trusted delivery of Government of Canada programs and services and the protection of information

Officer for Public Service Accessibility

Alfred MacLeod, Assistant Deputy Minister

The Assistant Deputy Minister of Public Service Accessibility is responsible for supporting the Canadian public service in meeting the requirements of the Accessible Canada Act.

The Office for Public Service Accessibility supports TBS’s mandate by:

providing strategic advice to government departments and agencies regarding issues related to accessibility and inclusion through:
- equipping public servants with knowledge on how to better design and deliver accessible programs and services
- providing practical guidance and tools for removing barriers through initiatives such as the Centralized Enabling Workplace Fund and online via an Accessibility Hub
- providing strategic advice, informed by engagement with persons with disabilities, to government departments and agencies
- improving recruitment, retention and promotion of persons with disabilities
- enhancing the accessibility of the physical workspace making technology usable by all

Centre for Greening Government

Nick Xenos, Executive Director

The Centre for Greening Government works to ensure the Government of Canada is a global leader in government operations that are net-zero emissions, climate-resilient and green.

The Centre for Greening Government supports TBS’s mandate by:

providing strategic advice to other federal departments and agencies regarding net-zero, resilient and green operations through:
- providing practical guidance and tools for net-zero, resilient and green real property, fleet, and procurement
- convening interdepartmental working groups and external stakeholder communities of practice to share expertise, successes and best practices among departments
tracking and publicly disclosing government environmental performance information, including greenhouse gas emission reductions for federal operations
administering the Greening Government Fund to reduce emissions and support projects that can be replicated within and across departments, including the new Low-Carbon Fuel Procurement Program
working with Public Services and Procurement Canada on common procurement tools that incorporate greening criteria

Supporting the Treasury Board directly

Expenditure Management Sector

The Expenditure Management Sector (EMS) plays a central role in the planning and coordination of federal spending.

EMS supports the Treasury Board by:

ensuring that Parliament has oversight and approval of how money is spent following the funding decision
providing transparency in expenditures to Parliament and Canadians

EMS is also responsible for refining and strengthening the Quality of Life Framework and advancing its implementation across government.

Program sectors

Program sectors are the interface with departments preparing proposals for the Treasury Board.

There are four program sectors:

Government Operations
Social and Cultural
Economic
International Affairs, Security and Justice

Program sectors support the Treasury Board by:

reviewing Memoranda to Cabinet and Treasury Board submissions from federal organizations
providing advice, guidance and support to federal organizations in their implementation and application of policies
providing advice on and presenting proposals to Treasury Board ministers

Regulatory Affairs Sector

The Regulatory Affairs Sector (RAS) establishes policies and strategies to support the federal regulatory system by:

supporting and coordinating efforts to foster regulatory cooperation with key domestic and international partners
leading horizontal regulatory modernization efforts
undertaking targeted regulatory reviews

RAS supports the Treasury Board in its role as a Committee of the Privy Council by:

providing advice on and presenting regulatory submissions and non-appointment orders-in-council to Treasury Board ministers

Enabling functions

Enabling functions support the internal operations of TBS. In some cases, they may also work with other organizations to advance the department’s mandate for good management.

Strategic Communications and Ministerial Affairs

Responsible for:

departmental communications and government-wide communications policy direction
secretariat support for meetings of the Treasury Board, Cabinet and Parliamentary Affairs
departmental Access to Information and Privacy
correspondence

Human Resources

The Human Resources Division is responsible for providing strategic human resources advice, guidance and services to TBS’s senior leaders, managers and supervisors, and employees.

Corporate Services and the Chief Financial Officer

Provides support to the Secretary of the Treasury Board in financial management, security, information management and technology, facilities and materiel management, and Phoenix-related damages claims processing.

Internal Audit and Evaluation

Provides independent, neutral and objective assurance and evaluation services to support the departmental mandate and priorities.

Priorities and Planning

Provides an integrated lens to TBS policy and planning activities that underpin both government-wide management excellence, as well as corporate governance within TBS. Priorities and Planning also provides leadership on management priorities of strategic importance to the President and the Secretary of the Treasury Board, as well as provide support to the rest of TBS to ensure coherence in priorities, aligned progress on key files, clear accountabilities and continuous improvement.

Departmental Legal Services

Provides legal advice to the Treasury Board and TBS.

President of the Treasury Board, mandate letter commitments, Office of the Comptroller General

In this section
- President mandate commitments concerning the Office of the Comptroller General
- President of the Treasury Board Mandate Letter

The mandate letter of the President of the Treasury Board can be found following this note. Within the mandate letter, only one mandate commitment was identified as being led by the Office of the Comptroller General:

President mandate commitments concerning the Office of the Comptroller General

Commitment number

3842

Description

Strengthen federal procurement policies to integrate human rights, environment, social and corporate governance principles and supply chain transparency principles, and ensure they apply to federal departments and agencies and Crown corporations.

Completion date

April 2023

Status

The amended Directive on the Management of Procurement was published on Canada.ca, effective June 30, 2023, and the changes were communicated to the community.
The amendments include requirements to integrate human rights, the environment, social and corporate governance, supply chain transparency principles, and Public Services and Procurement Canada’s Code of Conduct for Procurement into all government procurements.

President of the Treasury Board Mandate Letter

December 16, 2021

Office of the Prime Minister

Dear Minister Fortier:

Thank you for agreeing to serve Canadians as President of the Treasury Board.

From the beginning of this pandemic, Canadians have faced a once-in-a-century challenge. And through it all, from coast to coast to coast, people have met the moment. When it mattered most, Canadians adapted, helped one another, and stayed true to our values of compassion, courage and determination. That is what has defined our path through this pandemic so far. And that is what will pave our way forward.

During a difficult time, Canadians made a democratic choice. They entrusted us to finish the fight against COVID‑19 and support the recovery of a strong middle class. At the same time, they also gave us clear direction: to take bold, concrete action to build a healthier, more resilient future. That is what Canadians have asked us to do and it is exactly what our Government is ready to deliver. We will work to build that brighter future through continued collaboration, engagement, and the use of science and evidence-based decision-making. With an unwavering focus on delivering results, we will work constructively with Parliamentarians and maintain our strong partnerships with provincial, territorial and municipal governments and Indigenous partners. This decade has had an incredibly difficult start, but this is the moment to rebuild a more resilient, inclusive and stronger country for everyone.

The science is clear. Canadians have been clear. We must not only continue taking real climate action, we must also move faster and go further. As Canadians are increasingly experiencing across the country, climate change is an existential threat. Building a cleaner, greener future will require a sustained and collaborative effort from all of us. As Minister, I expect you to seek opportunities within your portfolio to support our whole-of-government effort to reduce emissions, create clean jobs and address the climate-related challenges communities are already facing.

This year, Canadians were horrified by the discovery of unmarked graves and burial sites near former residential schools. These discoveries underscore that we must move faster on the path of reconciliation with First Nations, Inuit and Métis Peoples. We know that reconciliation cannot come without truth and our Government will continue to invest in that truth. As ministers, each of us has a duty to further this work, both collectively and as individuals. Consequently, I am directing every minister to implement the United Nations Declaration on the Rights of Indigenous Peoples and to work in partnership with Indigenous Peoples to advance their rights.

We must continue to address the profound systemic inequities and disparities that remain present in the core fabric of our society, including our core institutions. To this effect, it is essential that Canadians in every region of the country see themselves reflected in our Government’s priorities and our work. As Minister, I expect you to include and collaborate with various communities, and actively seek out and incorporate in your work, the diverse views of Canadians. This includes women, Indigenous Peoples, Black and racialized Canadians, newcomers, faith-based communities, persons with disabilities, LGBTQ2 Canadians, and, in both official languages.

Across our work, we remain committed to ensuring that public policies are informed and developed through an intersectional lens, including applying frameworks such as Gender-based Analysis Plus (GBA Plus) and the quality of life indicators in decision-making.

Canadians continue to rely on journalists and journalism for accurate and timely news. I expect you to maintain professional and respectful relationships with journalists to ensure that Canadians are well informed and have the information they need to keep themselves and their families safe.

Throughout the course of the pandemic, Canadians and their governments have adapted to new realities. Governments must draw on lessons learned from the pandemic to further adapt and develop more agile and effective ways to serve Canadians. To this end, I expect all ministers to evaluate ways we can update our practices to ensure our Government continues to meet the challenges of today and tomorrow.

The success of this Parliament will require Parliamentarians, both in the House of Commons and the Senate, to work together across all parties to get big things done for Canadians. I expect you to maintain constructive relationships with your Opposition Critics and coordinate any legislation with the Leader of the Government in the House of Commons. As Minister, you are accountable to Parliament both individually, for your style of leadership and the performance of your responsibilities, and collectively, in support of our Ministry and decisions taken by Cabinet. Open and Accountable Government sets out these core principles and the standards of conduct expected of you and your office. I expect you to familiarize yourself with this document, which outlines my expectations for each member of the Ministry.

Our platform lays out an ambitious agenda. While finishing the fight against the pandemic must remain our central focus, we must continue building a strong middle class and work toward a better future where everyone has a real and fair chance at success and no one is left behind.

As President of the Treasury Board, your immediate priority is to implement the COVID‑19 vaccine mandate and ensure high vaccination uptake across the public service to protect government employees and all Canadians. I also expect you to advance measures to foster a more diverse and inclusive public service. You will also ensure we continue to deliver results for the middle class and those working hard to join it, through your leadership of the Government’s management agenda, and advancing the implementation of the climate lens and quality of life indicators. As well, you will further the Greening Government Strategy and lead our efforts to advance digital government, which will include ensuring that consideration is given to leveraging digital delivery approaches to improve services to citizens.

To realize these objectives, I ask that you achieve results for Canadians by delivering the following commitments:

to support the health and safety of public servants and their communities, ensure vaccination across the public service and work with responsible ministers to ensure vaccination is enforced for workers at Crown corporations and separate agencies
continue taking action to ensure that public service workplaces are free from sexual harassment and violence, as well as racism and all forms of hate
ensure government policy continues to be developed through an intersectional lens, is reflective of the needs and aspirations of Canadians and supports our path to net-zero through:
- continuing to refine and strengthen the quality of life framework to ensure that we achieve long-term outcomes that benefit people, and that progress towards those aims is rigorously reported
- working with the Minister of Environment and Climate Change on the application of a climate lens to ensure climate adaptation and mitigation considerations are integrated throughout federal government decision-making
- supporting the Minister for Women and Gender Equality and Youth in the evaluation process of GBA Plus with the goal of enhancing the framing and parameters of this analytical tool and with particular attention to the intersectional analysis of race, indigeneity, rurality, disability and sexual identity, among other characteristics
continue to bargain in good faith with Canada’s public sector unions
advance work to create a diverse, equitable and inclusive workforce by ensuring the hiring, retention and promotion of diverse talents throughout the public service, including by:
- working with the Clerk of the Privy Council to support departments in implementing the plans outlined in their responses to the Call to Action on Anti-Racism, Equity and Inclusion in the public service and ensuring the use of disaggregated data to track our progress
- continuing to build a whole-of-government approach for the improved collection, analysis, availability and publication of disaggregated data, with the support of the Minister of Innovation, Science and Industry
- creating a Diversity Fellowship to mentor and sponsor diverse groups of public servants and implementing an action plan to increase representation in hiring, appointments and leadership development
- creating a fellowship for 1,000 students and new graduates and offering language training to post-secondary students to reduce barriers to recruitment
- ensuring that progress is made to fulfill our commitment to hire 5,000 new public servants with disabilities by 2025
- offering language programs to racialized employees and expanding recruitment programs to international students and permanent residents
- helping community organizations support students to enter the public service
- establishing a mental health fund for Black public servants and supporting career advancement, training, sponsorship and educational opportunities
- continuing to advance the implementation of the Pay Equity Act across the public service; and
- supporting the Minister of Labour in their work to accelerate the review of the Employment Equity Act and ensuring timely implementation of improvements

You will be supported in this work by the Minister of Housing and Diversity and Inclusion:

work with the Clerk of the Privy Council, and in consultation with public sector unions, to strengthen and modernize the public service for the 21st century by:
- bringing forward a coherent and coordinated plan for the future of work within the public service, including developing flexible and equitable working arrangements
- developing a long-term, government-wide Public Service Skills Strategy to ensure we have the capacity to support Canadians in an increasingly changing world. This will include exploring potential pathways to improve recruiting from outside of the public service for short-term or permanent roles and a particular emphasis on increasing the number of public servants with modern digital skills
- continuing to work with the President of the Queen’s Privy Council for Canada, as Minister responsible for the Public Service Commission of Canada, to reduce the time it takes to hire new public servants
working with ministers responsible for Crown corporations, continue to promote diversity in corporate governance by advancing our commitment to require Crown corporations to implement gender and diversity reporting, starting in 2022
continue to take action to improve government whistleblower protections and supports. This will include exploring possible amendments to the Public Servants Disclosure Protection Act
building on the vision outlined in Canada’s Digital Government Strategy, lead our Government’s work to advance digital government to better serve Canadians by:
- taking steps to ensure that full consideration is given to leveraging digital delivery approaches throughout the development of major projects
- continuing leadership to update and replace outdated IT systems and modernize the way government delivers benefits and services to Canadians
- serving as the champion for Digital Standards, encouraging your colleagues to utilize more agile, open and user-focused methods when designing services for Canadians
- further expanding open data initiatives and making more data available digitally
- supporting the Canadian Digital Service in accelerating and expanding the use of their services across government, with an aim of improving the digital experience for Canadians, including through increasing the number of digitally accessible government services
- working towards a common and secure approach for a trusted digital identity platform to support seamless service delivery to Canadians across the country
initiate a comprehensive and continuous strategic policy review of government programs to examine how major programs and policies contribute to meeting the biggest challenges of our time, including achieving net-zero emissions by 2050, improving fairness and equality and promoting quality of life and growth for everyone
accelerate our Greening Government commitments to electrify the entire federal fleet of light-duty vehicles by 2030
strengthen federal procurement policies to integrate human rights, environmental, social and corporate governance principles and supply chain transparency principles, and ensure they apply to federal departments and agencies, while working with ministers responsible for Crown corporations to require adherence to such policies
continue leading our regulatory reform efforts in collaboration with your Cabinet colleagues to improve transparency, reduce administrative burden and lead our efforts to harmonize regulations that maintain high safety standards and improve the competitiveness of Canadian businesses
work with the Minister of Public Services and Procurement to resolve outstanding Phoenix pay system issues for public servants once and for all, while advancing work on the Next Generation Pay and Human Resources System
continue to ensure that Canadians across the country can receive services from federal institutions in both official languages and support the Minister of Official Languages in fully implementing measures outlined in the White Paper, English and French: Towards a Substantive Equality of Official Languages in Canada that are related to the public service
work with the Leader of the Government in the House of Commons to develop a plan to both make Parliament a more inclusive place for families and to respond with greater agility in the event of a future national health crisis

As Minister, you are also responsible for actively engaging with your Cabinet and Caucus colleagues. As we deliver on our platform commitments, it will be important that members of the Ministry continue to collaborate and work constructively to support rigorous and productive Cabinet decision-making. I expect you to support your colleagues in delivering their commitments, leveraging the expertise of your department and your own lived experiences.

To best achieve results for Canadians, ministers must be rigorous and coordinated in our approach to implementation. I would therefore ask that you return to me with a proposed approach for the delivery of your mandate commitments, including priorities for early implementation. Furthermore, to ensure we are accountable for our work, I will be asking you to publicly report to me, and all Canadians, on your progress toward these commitments on a regular basis.

As we have been reminded throughout the pandemic, adapting to change is not only something government should do, it is something government must do. As you work to fulfill our commitments, I expect you to actively consider new ideas and issues as they emerge, whether through public engagement, your work with Parliamentarians or advice from the public service. I also expect you to work with your Deputy Minister to assess priorities on a continual basis as we build a better future for all Canadians. In addition to achieving results, you are responsible for overseeing the work of your department and ensuring the effective operation of your portfolio.

As you staff your office and implement outreach and recruitment strategies for federally appointed leadership positions and boards, I ask that you uphold the principles of equity, diversity and inclusion. This helps ensure that federal workplaces are dynamic and reflective of the Canadians we serve. You will also ensure your Minister’s office and portfolio are reflective of our commitment to healthy and safe workplaces.

Canadians expect us to work hard, speak truthfully and be committed to advancing their interests and aspirations. When we make mistakes – as we all will – Canadians expect us to acknowledge them, and most importantly, to learn from them.

I know I can count on you to fulfill the important responsibilities entrusted in you, and to turn to me, and the Deputy Prime Minister, early and often to support you in your role as Minister.

Sincerely,

Rt. Hon. Justin Trudeau, P.C., M.P.

Prime Minister of Canada

*This Ministerial Mandate Letter was signed by the Prime Minister in the Minister’s first official language.

Office of the Comptroller General at a glance

In this section

Outline

Who we are
What we do
Why comptrollership matters
Our Impact
Key activities

Who we are

Mandate

The Comptroller General is responsible for government-wide direction and leadership in the areas of financial management, management of assets and internal audit.

These comptrollership functions are the foundation of the delivery of programs and services to Canadians – departments and agencies count on our leadership, and these lenses embedded in decision-making at Treasury Board.

Management team

Annie Boudreau, Comptroller General of Canada

Samantha Tattersall, Assistant Comptroller General, Acquired Services and Assets

Monia Lahaie, Assistant Comptroller General, Financial Management

Lynn Gibault, Acting Assistant Comptroller General, Financial Management Transformation

Sheri Ostridge, Assistant Comptroller General, Internal Audit

What we do: business lines

Financial Management Sector

Focused on strengthening government-wide financial management, oversight and reporting, and building capacity in specialized areas such as finance, accounting, costing, charging, and grants and contributions

Acquired Services and Assets Sector

Focused on strengthening the management of assets and acquired services through policies, advice and capacity-building functions for federal procurement, real property, materiel management, investment planning and project management communities

Internal Audit Sector

Focused on strengthening the internal audit function government-wide, which contributes to sound risk management, control and governance processes

Financial Management Transformation Sector

Focused on working with departments and agencies to transform the delivery of core comptrollership functions across government by leveraging the need to update digital tools and skill sets, to deliver faster and more real-time information to decision makers, and help deliver the programs and services that Canadians need

Why comptrollership matters

Effective resource management controls are foundational to trust in Government

The credibility of costing and other financial data, as well as adherence to Public Sector Accounting Standards in support of departmental financial reporting, is critical to the Government of Canada
In 2022–23, over $249.5 billion in grants and contributions were spent through more than 750 transfer payment programs by over 50 departments with different mandates and results

It underpins the assets and services we own and buy

The Government of Canada spends approximately $10 billion annually to administer the federal real property portfolio
The federal government owns $30 billion worth of material assets, such as vehicles, machinery and equipment
Approximately $33 billion in contracts and amendments were awarded in federal public procurement in 2023 to buy everything from military vehicles, vessels and equipment, to software and systems

It provides assurance on government practices and activities

Over 200 internal audit engagements are conducted annually across government, touching on a wide range of high-risk areas such as IT security, human resources (HR) management, transformation, program design and so on.

Which is supported by diverse functional communities across government

Over 6,600 financial analysts and approximately 600 executives work in financial management across the government
Over 14,000 people work in the real property and procurement community alone
There are 44 chief audit executives and approximately 650 internal audit employees

Our impact across government

Comptrollership is the foundation of government, and the Comptroller General provides the leadership, direction and support to departments to deliver on their mandates.

Setting the rules and direction for how departments manage their business

Without effective management and oversight on resource management and accounting, project and asset management, procurement and management control, and transfer payments, the government cannot effectively deliver programs and services
Not only do we set the policies and establish Treasury Board limits (for example, contracting and project limits) to ensure consistency across the enterprise, but we also continually engage, advise and guide departments in support of effective resource management
Recognizing the impact of program delivery decisions on the Public Accounts, we work with departments to build capacity, find solutions and ensure credibility through chief financial officer attestation and other tools
We work with both practitioners and senior designated officials to provide guidance and tools to effectively manage their projects, assets and procurements
We provide deputy heads with assurance regarding the design and operation of the governance, risk management, and control processes in their organizations

Leading and developing the community:

Engage deputy heads on the designation of chief financial officers, senior designated officials and chief audit executives to ensure the right people with the right skills are placed in the right positions
Develop a diverse and robust pool of talent and support professionalization through government-wide recruitment and staffing, succession programs, oversight of leadership programs, and development of training and learning, with a focus on inclusion, diversity, equity and accessibility
Work with professionals in departments to build capacity where there are identified needs (for example, costing, charging, transfer payments, financial systems, data analytics, assurance and internal audit functions)

Supporting Treasury Board in its management board role

Treasury Board submissions and the chief financial officer attestation should reflect our efforts of working with departments on their management frameworks
In addition, we provide advice and analysis to support submissions (for example, advice on cost estimates, financial risks, accounting implications)

Optimize investment in comptrollership management systems

Establish strategies and solutions to standardize, automate, modernize and consolidate systems to meet the needs of the departmental management, central agencies and the comptrollership community

Key activities

Building and developing strong and vibrant professional communities to support program delivery and ensure strong stewardship of public funds
Working with departments to ensure they have the software and tools required for complex modern comptrollership management

Financial Management

Manage all Treasury Board financial management policies
Oversee the Public Accounts of Canada
Address the main accounting issues and implement accounting standards (for example, asset retirement obligations and financial instruments)
Review and challenge key costing initiatives (for example, National Shipbuilding Strategy, Benefits Delivery Modernization, and so on and build costing capacity across the Government of Canada
Support the effective delivery of transfer payment programs

Financial Management Transformation

Set strategic direction, policy guidance and governance
Define system and business requirements and set the path forward to financial management transformation
Assess integration with other Government of Canada–wide initiatives (Enterprise HR to Pay, Business Travel Renewal, Receiver General for Canada Modernizations)
Automate transactions and standardize business processes, common data models and infrastructure
Collaborate to establish a procurement process for pre-approved vendors of financial management systems
Vendor and investment management in support of financial management systems
Coordinate the transition of 106 departments and agencies to new financial management systems solutions by 2030
Build GC Digital Core, a reference system for department implementation

Acquired Services and Assets

Manage the implementation of a suite of Treasury Board policies
Support Treasury Board (via program sector) on the review of hundreds of submissions annually that touch on procurement, projects, investment plans and real property
With partners (Public Services and Procurement Canada and Indigenous Services Canada), increase the diversity of bidders on Government of Canada contracts, with focus on Indigenous procurement
Build the capacity of the procurement, materiel, real property and project management communities through recruitment and professional development
Support ongoing reviews, audits and parliamentary affairs

Internal Audit

Implement a modern, renewed Vision for Internal Audit in response to the changing pace and complexity of the risk environment
Perform internal audit work across the Government of Canada, focused on providing a range of independent internal audit services designed to add value and improve operations within departments and Regional Development Agencies
Enhance the role of internal audit to provide real-time advice and assurance in support of large transformation initiatives
Lead recruitment of Departmental Audit Committee Members

Office of the Comptroller General: March 2024

Comptroller General of Canada

David Sullivan, Director, Strategic Planning and Operations

Nathalie Côté, Chief of Staff

Samantha Tattersall, Assistant Comptroller General, Acquired Services and Assets (ASAS)

Sarah Evans, Executive Director, Investment Management

Meghan Baker, Senior Director, Enterprise Strategies, Investment

Naim Ghawi, Director, Policy Operations, Investment and Real Property

Vacant, Director, Policy Operations, Investment, Project and Programme Management

Emilio Franco, Executive Director, Procurement, Materiel and Communities

Emily Wehbi, Senior Director, Enterprise Strategies, Procurement and Materiel

Jennifer El Chaar, Director, Community Development Office

Katherine Power, Director, Policy Operations, Procurement and Materiel

Monia Lahaie, Assistant Comptroller General, Financial Management Sector

Nicole Thomas, Executive Director, Costing, Charging and Transfer Payments

Valerie Seeto, Senior Director, Costing

Michelle Kealey, Senior Director, Transfer Payments

Jocelyne Charron, Executive Director, Financial Policy and Community Development

Tomasz Popiel, Senior Director, Financial Management Policy

Ralphe Jabbour, Director, Financial Management Data and Sustainability

Kate Fung, Acting Director, Financial Management Community Development

Blair Kennedy, Executive Director, Government Accounting Policy and Reporting

John Daley, Senior Director, Public Accounting Research

Francine Gianotti, Director, Government Accounting Policy and Reporting

Sheri Ostridge, Assistant Comptroller General, Internal Audit Sector

Raffaella Bertorelli, Executive Director, Audit Operations

Amy Cummings, Director, Internal Audit Practice Management

Jennifer Robinson, Executive Director, Policy and Communities

Julie Bouchard, Director, Audit Communities

Jan-Alexander Denis, Director, Policy and Professional Practices

Isabelle Barrette, Executive Director, Policy and Communities

Lynn Gibault, Acting Assistant Comptroller General, Financial Management Transformation

Marc-André Audette, Senior Director, Financial Management Transformation

Stephane Rivest, Senior Director, Business Transformation Office, DCP

Michel Turbide, Director, Design Authority, DCP

David Janssen, Director, Corporate Financial Systems

Brigitte Aubin, Director, Business Process and Internal Control

Dian Lopez, Director, Vendor and Contract Management

This organization chart excludes the Centre of Expertise on Real Property, whose funding is to sunset in March 2024.

If Budget 2024 does not provide renewed funding, a ramp-down will have to ensue. Note that this temporarily funded organization is headed by an EX-03.

Committees and governance

Committee name	Role of Comptroller General	Mandate	Frequency	Chair and membership
Deputy Ministers Accessibility Group (DMAG)	Member	DMAG will propose options for the Deputy Minister Champion for Persons with Disabilities on opportunities for timely coordinated action to advance accessibility now and strategic direction setting to ensure sustained attention on accessibility beyond March 2024. The focus will be on embedding and scaling accessibility efforts that allow the federal public service to lead by example in meeting the requirements of the Accessible Canada Act (ACA).	Quarterly	DMAG members include deputy ministers responsible for actions in the Accessibility Strategy for the Public Service.
Deputy Minister Committee on Core Services (DM Core)	Member	The Deputy Minister Committee on Core Services (DM Core) supports deputy heads accountable for the transformation of core services. The committee oversees and provides direction with respect to enterprise risks to core service initiatives, supporting the timely delivery of targeted outcomes and benefits. The mandate of the committee is currently under discussion and will be brought up at the meeting in June 2024.	Monthly	Co-chaired by the Secretary and Deputy Minister of Shared Services Canada
Deputy Minister Committee on Real Property (DMC-RP)	Co-Chair	DMC-RP is a subcommittee of the Public Service Management Advisory Committee (PSMAC) with a mandate to provide deputy heads with a whole-of-government perspective on the management of real property and strategic advice in support of custodians’ mandated responsibilities related to the management of their real property portfolio.	Quarterly	Co-chaired by the Comptroller General and the Deputy Minister of Public Services and Procurement Canada (PSPC); membership consists of 18 permanent members and six ex officio members.
Deputy Minister Human Resources and Pay Sponsoring Group	Member	Supports the business owner (Office of the Chief Human Resources Officer, TBS) and the solution delivery lead (PSPC) for the overall Program and is responsible for providing advice and recommendation to the business owner and solution delivery team.	Bimonthly	Co-chaired by the Secretary and Deputy Minister of PSPC
Executive Committee (EXCO)	Member	Primary departmental discussion and decision-making body. Oversees implementation of management agendas and departmental business, promotes coherence and coordination, and provides advice and endorsement.	Biweekly	Chaired by the Secretary and includes TBS deputies, Assistant Secretaries and directors general who lead their own sector.
Treasury Board Secretariat Audit Committee (TBSAC)	Member	TBSAC serves as both the Departmental Audit Committee (DAC) for TBS as well as providing advice to the Comptroller General. Its responsibilities reflect TBS’s dual roles as both a department and a central agency that houses internal audit functions: the departmental Internal Audit and Evaluation Bureau and the Office of the Comptroller General’s Audit Operations.	Bimonthly	Chaired by a member external to the federal government; includes four members external to the government, the Secretary, and the Comptroller General
Performance Measurement and Evaluation Committee	Chair	Advises the Secretary on departmental evaluation planning and activities and on the Departmental Results Framework, Program Inventory and Performance Information Profiles.	Approximately four to six times a year	Chaired by one of the deputy ministers of TBS. See Terms of Reference for more information.
Public Service Management Advisory Committee (PSMAC)	Member	The Public Service Management Advisory Committee (PSMAC) provides a forum for consultation, collaboration and discussion on the public service management agenda and emerging public sector management issues.	Monthly	Co-chaired by the Secretary and Chief Human Resources Officer; membership includes deputy ministers and associates at the discretion of the Chairs

Treasury Board of Canada at a glance

In this section

About the Treasury Board

Established in 1867, the Treasury Board is the only statutory Cabinet committee.

It has two distinct functions:

Part A: Management Board

Makes decisions about:

funds (expenditure manager)
authorities, rules and compliance (management board)
people (employer)

Treasury Board responsibilities are delegated by the Financial Administration Act, which creates the Board’s public service support: Secretary, Comptroller General, Chief Human Resources Officer and Chief Information Officer

Part B: Governor in Council

Since 2003, the Treasury Board has been designated as the Cabinet Committee responsible for considering Governor in Council matters

Makes recommendations to the Governor General about:

regulations
most orders in council (i.e. non-appointment orders in council)

In addition to the Financial Administration Act, over 20 other statutes establish the Treasury Board’s roles and authorities. Powers and responsibilities are also set out in regulations, Orders in Council, policies, guidelines and practices

Where the Treasury Board fits

Between the genesis of a policy idea and its implementation by a department, ministers must secure certain approvals to ensure policy alignment, affordability and feasibility.

Combined, these key decisions help ensure the government can implement its agenda.

How Treasury Board helps implement the government’s agenda

Cabinet focuses on the what

For example:

helps formulate government agenda and set priorities and strategy (for example, parliamentary, communications)
approves policy and legislative proposals
manages government-wide issues and communications
approves most Governor in Council appointments (judicial and non-judicial)
reviews progress against certain major commitments

Treasury Board focuses on the how

For example:

ensures all initiatives respect the Financial Administration Act and Government of Canada policies
ensures departmental implementation plans and resource requests are reasonable and likely to achieve identified results
approves changes to departmental budgets via the Estimates process

Treasury Board lenses

Alignment: Does the proposal align with the government’s policy goals?
Design: How is the program or regulation designed?
Value: Does the proposal represent good value?
Risk: Are solid risk mitigation plans in place for the overall risks of the proposal?
Implementation capacity: Does the proposal work within the department’s existing administrative capacity?
Impact: Will it achieve outcomes? How will these be measured?

The roles of the Treasury Board

Part A

Expenditure manager

Oversees government expenditure plans and the stewardship of public funds (2023–24 Main Estimates presented $432.9 billion in planned budgetary spending)
Ensures that government decisions with financial implications are included in Estimates and supply bills for parliamentary approval
Sets policies and rules for departments on how they spend money

Management board

Sets rules on how government is managed (the Treasury Board is responsible for 28 policies)
Provides authorities for new programs, projects, transfer payments and contracts
Sets policies to support prudent and effective management and comptrollership

Employer

Sets rules for employee management, oversees collective bargaining and labour relations (total of about 271,000 employees)
Sets policies to support the public service (for example, performance management, learning and training)
Sets terms and conditions of employment (which are the basis of collective agreements)

Part B

Regulatory oversight

Oversees most orders-in-council and regulations, and promotes regulatory cooperation within Canada and (increasingly) with the United States
Regulations in areas such as food and drug safety, environmental protection, and transportation safety
Orders-in-council can include authority to enter into an international agreement and bring legislation into force

Treasury Board takes a wide range of decisions

Implementation of new initiatives (approval of funding, project authorities, contracting authorities, terms and conditions for new programs)
Ongoing implementation of major projects (shipbuilding, information technology systems supporting Old Age Security and Employment Insurance)
Real property transactions (new buildings, major renovations, major leases)
Major procurements (competitive service contracts above $3.75 million for most departments and $37.5 million for Public Services and Procurement Canada)
Collective agreements with public service unions
Corporate plans for Crown corporations
Access to funding litigation settlements
New and significant changes to Departmental Results Framework
Debt write-off, remission orders
Certain transactions to be included in the Estimates

Key features of the Treasury Board

Ministers play a corporate role as opposed to representing their own departmental priorities.

Highest-volume Cabinet committee with a wide scope of decision-making authority:

the Treasury Board takes more than 1,000 decisions per year

TBS officials present proposals, unlike at Cabinet, where ministers present their proposals:

officials’ advice is provided to all Treasury Board ministers, not just the Chair
Treasury Board material is not shared or reviewed by Treasury Board ministers’ departments

Quorum for Part A is three ministers and for Part B is four ministers.

Annex A: How the Treasury Board works

Due diligence

Submissions reviewed for:

clarity, completeness and quality
business case and value for money
compliance with existing legal and policy requirements
program operations and viability
risk and mitigation
design and implementation
international alignment
regulatory quality and adherence to the Cabinet Directive on Regulation

TBS provides advice

Treasury Board ministers receive materials in advance of the meeting that contain:

sponsoring ministers’ signed submissions
TBS’s advice
regulatory proposals and order in council submissions

Cases are presented at the Treasury Board

Process:

not all cases are formally presented or discussed
TBS officials present the cases flagged for discussion
members can ask for any case to be presented
TBS officials answer questions on any item.

Treasury Board ministers challenge and decide

For Part A, members either:

approve as proposed
approve with conditions
defer the decision
do not approve

For Part B, members:

consider draft regulations for public comment (beginning of process)
consider regulations for final approval (end of process)

Part B decisions are only to approve or not approve.

Annex B: Assessment of Impact and Implementation Risks

High impact

Submission is considered to have a high impact when it has one or more of the following:

has a significant impact on a large number of Canadians/stakeholders or a specific group of stakeholders or regions
high level of public interest
high level of involvement/ dependencies on other levels of government
sets a precedent
has a large service component
significant financial investment

High implementation risk

Submission is considered to have a high implementation risk when it includes one or more of the following elements:

highly complex plan
novel or untested approach to delivery
transformational or requiring significant change management
department has limited capability to deliver or enforce
department has poor past performance
cyber or security concerns
high legal risk: high likelihood of successful challenge
results are not well articulated or there is concern that the plan will not achieve the results
challenges with costing certainty: not clear that results can be achieved with the available funding

For Part A only: In circumstances where risks haven’t been appropriately mitigated by the department, the Assistant Secretaries may recommend conditions or adjustments to the authorities to be provided (for example, less money, requirement to return to the Board, and so on)

Information notes by sector

In this section

Sector: Financial Management Sector

Directorate: Costing, Charging and Transfer Payments (CCTP)

Leadership

Nicole Thomas, Executive Director

Michelle Kealey, Senior Director, Transfer Payment Policy

Valerie Seeto, Senior Director, Costing

Financial summary

$5,768,659 (budget for fiscal year 2024–25) (includes $800,000 in anticipated transfers through memorandums of understanding)

Program or core mandate summary

The CCTP division consists of 38 full-time equivalents (FTEs) and the mandate flows from the following:

the Financial Administration Act to set administrative policy, including elements contained within the:
- Directive on Charging and Special Financial Authorities and associated instruments
- Guide to Costing
- Guideline on Chief Financial Officer Attestation for Cabinet Submissions
the Service Fees Act and the Low-Materiality Fees Regulations
The Policy on Transfer Payments and associated instruments

The CCTP is focused on government-wide direction and leadership for financial management, oversight, reporting and building capacity in the specialized areas of costing, charging (including external fees) and transfer payments (that is, grants and contributions).

As such, the CCTP:

supports the Treasury Board in its management board role to develop policies, set strategic direction and oversee performance as it relates to costing, charging and transfer payments
promotes the development and communication of credible costing information through the Guide to Costing and supporting guidance and tools
reviews and challenges key costing initiatives (for example, National Shipbuilding Strategy, Benefits Delivery Modernization, and so on)
promotes and supports the performance of rigorous reviews of Treasury Board submissions by departmental chief financial officers through the Guideline on Chief Financial Officer Attestation for Cabinet Submissions, which speaks to financial risks having been assessed and disclosed
promotes and supports effective management practices and controls to ensure that external and internal charging practices for services provided are consistent across government through the Directive on Charging and Special Financial Authorities
provides guidance, direction, and oversight on departments’ implementation of the requirements of the Service Fees Act and Low Materiality Fees Regulations, including annual reporting by departments
leads the preparation and publishing of the President of the Treasury Board’s Annual Fees Report
promotes and supports the effective delivery of transfer payment programs through the Policy on Transfer Payments and its related instruments
reviews and challenges Treasury Board submissions to establish new grant or contribution programs, to amend terms and conditions for existing programs or to seek exceptions to the Policy on Transfer Payments or the Directive on Transfer Payments
provides policy advice, guidance and support to departments regarding policy implementation and best practices across all three areas of responsibility
strengthens and builds capacity in the areas of costing, charging and transfer payments through leading interdepartmental communities of practice

Directorate: Financial Policy and Community Development (FPCD)

Leadership

Jocelyne Charron, Executive Director

Tomasz Popiel, Senior Director, Financial Management Policy

Ralphe Jabbour, Director, Financial Management Data and Sustainability

Kate Fung, Acting Director, Financial Management Community Development

Financial summary

$6,812,139 (budget for fiscal year 2024–25)

Program or core mandate summary

The FPCD division consists of 30 FTEs. The division supports the responsibilities of the Comptroller General to:

Strengthen the management of finances by modernizing comptrollership policies and practices, including:
- implementing policy instruments, tools, data standards, and guidance related to the management of financial management
- establishing supporting reporting and analytics capability to measure results
Develop and provide leadership to the comptrollership community by:
- monitoring the effectiveness of the comptrollership function across government, and provide high-quality policy advice, guidance and support to departments and agencies, promoting policy compliance and management best practices
- developing and delivering capacity-building and talent management strategies and initiatives to promote recruitment, development and retention in functional communities, with a focus on building a skilled, inclusive, diverse, equitable and accessible workforce
- leading diversity and inclusion efforts within the Office of Comptroller General and among functional communities to foster a respectful, equitable and accessible environment that explicitly supports inclusion at all levels

Financial policy: key activities

Financial management policy development and communication

Monitor policy effectiveness and evergreen financial management policies to keep modern and relevant while maintaining adequate control and stewardship
Communicate policy requirements to departments and agencies and supplement with guidance and tools to ensure consistent application

Policy interpretation

Support ministers and departments with policy interpretation or discussion
Ensure consistency of application through uniform policy interpretation and guidance

Support Treasury Board

Review Treasury Board submissions for financial management policy compliance and support departments in achieving their mandates within the financial management policy framework
Ensure Treasury Board briefings recognize risks associated with policy exceptions or decisions

Financial management data analytics: key activities

The responsibilities of the chief data officer include the development and implementation of the comptrollership data strategy, data governance and data literacy, as well as advance data science, data management and data-sharing to enable policy, service delivery and results reporting for the financial management community
Spearheading initiatives such as the establishment of the Power BI community of practice and the CFO Learning, Experimentation and Collaboration Working Group and the development of innovative tools to foster a culture of innovation, data literacy, and collaboration for the financial management community; facilitating sharing and scaling up of best practices within the following areas:
- forecasting
- public accounts
- community
- culture and learning
- grants and contributions
- barriers and enabling capacity and others
Consolidating indicators on the health of comptrollership in departments and analysis of opportunities for continuous improvement of guidance over time based on trends.

Financial management community development: key activities

Supports the financial management community with the recruitment, development and learning through collaboration with learning partners, engagement with departmental community leads and senior management
Leads collaborative recruitment efforts to ensure a pipeline of talent with post-secondary recruitment, collective staffing processes and outreach initiatives with key partnerships with universities, CPA bodies and departmental community leads
Support the professional development of finance professionals to enhance skills, capabilities and effectiveness in career navigation
Provide guidance tools such as the CT-FIN to CFO Career Path and FI behaviour competencies outlining competencies, breadth and depth expectations at the different group and levels
Partnership with the Association of Canadian Financial Officers (ACFO) union to manage a $1.5‑million fund in delivering relevant training through the Joint Career Development Program
Collaborate with the Canada School of Public Service to ensure training courses to the community is relevant to the evolving environment and requirements
Manage development programs nationally to support capacity development:
- Financial Officer Recruitment and Development (CT-FIN 01)
- Advanced Financial Officer Development (CT-FIN 02/03)
- Comptrollership Leadership Development Program (CT-FIN 04)
Support professionalization by partnering with CPA bodies (CPA Canada, Chartered Institute of Public Finance and Accountancy)
Lead diversity and inclusion initiatives within the Office of Comptroller General and among functional communities to foster a respectful, equitable and accessible environment that explicitly supports inclusion at all levels:
- launched the Indigenous Financial Management Apprenticeship Program in collaboration with Indigenous Services Canada, Crown-Indigenous Relations and Northern Affairs Canada, and the Aboriginal Financial Officers Association of Canada to provide opportunities to Indigenous individuals to work
- continued support for an employee-led Office of the Comptroller General Diversity and Inclusion Working Group, an advisory committee to the Comptroller General and the Assistant Comptrollers General
Support the talent management of finance executives through the following activities:
- Deliver and manage senior executive–level development programs (Next Generation CFO, Next Generation Deputy CFO (DCFO)) to prepare future leaders for senior leadership roles
- EX talent management includes the analysis of data collected on finance executives that provides valuable insights into the community to allow for proactive succession planning and talent management; the process also provides an opportunity to discuss promotions and lateral moves that would be beneficial to select executives
- run EX collective competitive process to create a pool of available candidates
- support departments by providing candidate referrals to fill vacancies
Spearhead various community forums and governance committees extending across various functional groups aimed at fostering a culture of sharing and collaboration:
- community leads, DCFO Council, Finance Community Council, DCFO Conference, CFO Conference, Financial Management IDEA working group
- Office of the Comptroller General working groups to improve financial practices, introducing new tools based on community pilot programs
Collaboration with comptrollership groups and other functional areas on various initiatives:
- cascading performance management commitments to all financial personnel
- student recruitment events, development programs and training initiatives

Directorate: Government Accounting Policy and Reporting

Leadership

Blair Kennedy, Executive Director

John Daly, Senior Director, Public Accounting Research

Francine Gianotti, Director, Government Accounting Policy and Reporting

Financial summary

$3,707,346 (budget for fiscal year 2024–25)

Program or core mandate summary

The Government Accounting Policy and Reporting division consists of 21 FTEs and the mandate flows from:

Public Accounts
- Preparation of government-wide financial statements and Public Accounts in accordance with the government’s stated accounting policies
- Preparation and computation of pension and employee future benefit government-wide adjustments and the consolidation entries related to Crown corporations
- Monitoring of the valuation of allowance for assets and liabilities
- Key facilitator with departments and agencies, Crown corporations, and the Office of the Auditor General to maintain unmodified audit opinion
- Tabling in Parliament and preparation for the Standing Committee on Public Accounts (PACP) meetings
Accounting policy and other external reporting
- Development, monitoring and implementation of accounting policies through the Directive on Accounting Standards and related guidance and tools (including external reporting: Departmental Financial Statements, Quarterly Financial Report, Future-Oriented Statement of Operations and revolving funds)
- Providing authoritative interpretation and advice on a broad range of complex, sensitive accounting issues within TBS and to departments and agencies
- Providing advice on accounting issues to the Department of Finance Canada regarding budgetary matters
- Leading the implementation and understanding of revised or new accounting standards and appropriate recording and reporting requirements
- Participate in the Public Sector Accounting Board standards-setting process within Canada and internationally
Chart of Accounts
- Establishment of the structure and content of the government-wide Chart of Accounts, including ongoing updates
- Provide guidance to the Receiver General for Canada and departments and agencies related to the government-wide Chart of Accounts

Sector: Acquired Services and Assets Sector

Directorate: Investment Management Directorate

Leadership

Sarah Evans: Executive Director, Investment Management

Meghan Baker: Senior Director, Enterprise Strategies, Investment Management

Naim Ghawi: Director, Policy Operations – Real Property

Vacant: Director, Policy Operations – Investment Planning and Project Management (rotational actings are being used temporarily as developmental opportunities)

Financial summary

The Investment Management Directorate’s budget for fiscal year 2024–25 is approximately $4.7 million (total with employee benefit plans). The directorate has a structural deficit of approximately $350,000 which is typically risk-managed by converting operations and maintenance funding from other areas of the Acquired Services and Assets Sector’s (ASAS’s) budget.

Program or core mandate summary

The Investment Management Directorate consists of 21 FTEs (19 indeterminately funded and two term employees) within three divisions whose mandate flows primarily from two key pieces of legislation:

the Financial Administration Act, which mandates Treasury Board to set administrative policy
the Federal Real Property and Immovables Act, which mandates the Treasury Board to set transaction limits

Under the Treasury Board Policy on the Planning and Management of Investments, which provides departments and agencies direction for the planning and management of assets and acquired services, including best value and demonstrating sound stewardship, the Investment Management Directorate is the functional lead for two of its enabling directives:

Directive on the Management of Projects and Programmes
Directive on the Management of Real Property

Enterprise Strategies: Investment Management (1 senior director and 8 FTEs)

4 FTES are tasked with:
1. leading the Treasury Board function to develop and continuously renew administrative policy and associated tools, training and guidance for departments and agencies, as well as governance, as it relates to both real property (2 FTEs), as well as project and programme management (2 FTEs) policy requirements
2. supporting the development and training of related functional communities of practice, including their ongoing professionalization via working with the Canada School of the Public Service to develop and deliver related training courses (for example, “Project Management and the Senior Leader,” mandatory training for project managers) as well as related communities of practice (for example, the Real Property Institute of Canada); it is important to note that TBS does not function as a centre of expertise in these areas
2 FTEs are responsible for administering annual reporting requirements and related enterprise data management systems: Real Property Information Management System (includes Directory of Federal Real Property and Contaminated Sites Inventory), which feeds into Public Accounts and Callipers (supports Organizational Project Management Capacity Assessments and Project Complexity and Risk Assessments)
2 FTEs support Environment and Climate Change Canada’s role as secretariat for the Federal Contaminated Sites Action Plan (FCSAP), including by advising on monitoring of government-wide progress, coordinating an annual update of environmental liabilities related to contaminated sites, and assisting in the planning of, and attending, the Real Property Institute of Canada’s Federal Contaminated Sites National and Regional Workshops; note that funding for this function is earmarked through FCSAP

Policy Operations: Real Property (1 director and 4 FTEs; one analyst per program sector) is responsible for:

reviewing Treasury Board submissions seeking real property or related authorities (consulted on over 100 submissions annually) as well as related key decision documents (for example, memoranda to Cabinet, Budget requests)
providing related advice and analysis to program sectors and senior management, including developing innovative approaches, and advising on higher-risk, complex transactions that exceed departmental authorities (for example, disposition and acquisition of federal lands, PSPC’s office reduction)

Policy Operations: Investment Planning and Project Management (1 director and 5 FTEs, of which one is time-limited funding from Employment and Social Development Canada (ESDC)) is responsible for:

reviewing Treasury Board submissions seeking investment planning, project and programme management or related authorities (consulted on over 400 submissions annually) as well as related key decision documents (for example, memoranda to Cabinet, Budget requests)
providing related advice and analysis to program sectors and senior management, including developing innovative approaches, and advising on higher-risk, complex investments that exceed departmental authorities (for example, ESDC’s Benefits Delivery Modernization, Future Fighter Capability Project, National Shipbuilding Strategy)

Directorate: Procurement, Materiel and Communities

Leadership

Emilio Franco, Executive Director, Procurement, Materiel, and Communities Directorate

Emily Wehbi, Senior Director, Enterprise Strategies – Procurement and Materiel

Katherine (Kate) Power, Director, Policy Operations – Procurement and Materiel

Jennifer El Chaar, Director, Community Development Office

Financial summary

Fiscal year 2024–25: $4.9 million (total with employee benefit plans) of which $267,000 in funding provided under the Indigenous 5% initiative sunsets end of fiscal year 2024–25

Program or core mandate summary

The Procurement, Materiel and Communities Directorate consists of 29 permanent FTEs across three divisions whose mandates flow primarily from the following key pieces of legislation, regulation and modern treaties:

the Financial Administration Act, which mandates the Treasury Board to set administrative policy
the Government Contracts Regulations
the Access to Information Act (proactive publication of contracts)
Article 24 of the Nunavut Land Claims Agreement

Under the Treasury Board Policy on the Planning and Management of Investments, this directorate is the functional lead for a three of its enabling directives and associated guides, including:

Directive on the Management of Procurement
Directive on the Management of Materiel, including mandatory procedures for controlled goods and land vehicle fleet
Directive on Government Contracts, Including Real Property Leases, in the Nunavut Settlement Area (Nunavut Directive)
Guide to the Proactive Publication of Contracts
Manager’s Guide: Key Considerations When Procuring Professional Services

Enterprise Strategies: Procurement and Materiel (1 senior director and 13 FTEs)

5 FTEs are responsible for Indigenous procurement, which has two separately funded business lines:
1. 2 FTEs supporting, in collaboration with Indigenous Services Canada (ISC) and PSPC, the implementation of the Government of Canada’s commitment that a mandatory minimum target of 5% of the total value of contracts is awarded to Indigenous businesses, including the Mandatory Procedures for Contracts Awarded to Indigenous Businesses and associated guidance, the inclusion of the 5% in Department Plans and Results Reports, and supporting an ISC-led Cabinet submission on a Transformative Indigenous Procurement Strategy (TIPS); funding for this work will sunset at the end of fiscal year 2024–25.
2. 3 FTEs managing the implementation of Article 24 of the Nunavut Land Claims Agreement, notably the Nunavut Directive, including the Article 24 Review Committee co-chaired with Nunavut Tunngavik Incorporated (and ongoing reviews of the effectiveness of the Nunavut Directive; ongoing funding of $422,439 for this group and its FTES is earmarked specifically for these initiatives
5 FTEs that are responsible for all other procurement policy (that is, non-Indigenous procurement). This includes:
- continuously renewing administrative policy and associated tools, training and guidance for departments and agencies as it relates to procurement policy requirements
- support for trade agreement negotiations
- issues management related to procurement, including the increasing amount of work associated with parliamentary work
- ongoing reviews of procurement such as the Review of Federal Government Contracts with McKinsey & Company and recently announced measures to strengthen management and oversight of government procurement
- supporting PSPC in procurement-related initiatives that have a Government of Canada–wide impact (such as improvements to their professional services instruments, regulatory and Cabinet initiatives such as the harmonized procurement regulations, social and ethical procurement, the integrity regime, and so on)
- leading the Government of Canada–wide governance for Senior Designated Officials of Procurement and Materiel (assistant deputy minister or director general level) and answering hundreds of enquiries from departments
- guidance and direction related to proactive publication of contracts on the Open Government Portal, including supporting departments in the review of the completeness of the accuracy of their data
3 FTEs to support the Directive on the Management of Materielacross all of government. This includes:
- continuously renew administrative policy and associated tools, training and guidance for departments and agencies as they relate to materiel, including controlled goods and fleet
- supporting the President’s mandate for the electrification of the federal fleet, including supporting departments in fleet greening planning
- setting the maximum price limits for executive vehicles (annually) and providing advice to departments on matters concerning executive vehicles

Policy Operations: Procurement and Materiel (1 director and 5 FTEs) is responsible for:

reviewing Treasury Board submissions seeking procurement and materiel management authorities to ensure alignment with relevant policies and directives (including risks, Indigenous and under-represented suppliers) (consulted on over 400 submissions annually) as well as related key decision documents (for example, memoranda to Cabinet, Budget requests)
providing related advice and analysis to departments, program sectors and senior management on procurements, including complex contracts requiring Treasury Board oversight (for example, ESDC’s Benefits Delivery Modernization, Future Fighter Capability Project and the National Shipbuilding Strategy)
Interpretation and regular regulatory review of the Government Contracts Regulations, including bringing forward regulatory amendments as required (historically had typically been every one to three years, but there are increasing pressures in this space)

ASAS Community Development Office (1 director and 8 FTEs) is responsible for:

Delivering services to departments and the over 20,000 members of the 4 ASAS communities (Project, Real Property, Procurement and Materiel) that support recruitment, professional development and professionalization. Includes:

developing and implementing new training, the most significant being a new Professional Development Framework for Procurement and Materiel Management; this includes modernizing all mandatory training for procurement, authority delegation courses, updating standardized job descriptions, career maps, community competencies and so on)
government-wide recruitment for ASAS communities, including running and managing collective staffing processes, working with the Public Service Commission of Canada on post-secondary recruitment, and recruitment events such as job fairs. Collective staffing processes currently are supported by contributions from departments ($120,000 in memorandums of understanding that cover 1 FTE, with additional in-year funding from the Greening Government Fund of $40,000 to support a collective staffing process for green procurement specialists)
organizing learning events, including in partnership with the Canada School of Public Service and external partners, on trending and priority subjects for ASAS communities
management and renewal of the ASAS internal and external web presence

Sector: Internal Audit Sector

Directorate: Audit Operations

Leadership

Rafaella Bertorelli, Executive Director

Amy Cummings, Director, Internal Audit Practice Management

Financial summary

$4,598,658 (budget for fiscal year 2024–25)

Program or core mandate summary (includes division responsibilities)

The Audit Operations division consists of 26 FTEs and two to four students. Audit Operations is responsible for leading internal audit engagements that address horizontal, sectoral or thematic risks or issues or any other audits that have been identified by the Comptroller General of Canada or the Secretary of the Treasury Board.

Guided by the Policy on Internal Audit and its associated Directive on Internal Audit, the team oversees and conducts the following activities:

audit and advisory engagements at a horizontal level, as well as for small departments and agencies as per their respective risk-based audit plans
provides, through service-level agreements, internal audit services to Regional Development Agencies (RDAs)
maintains and facilitates the effective functioning of the Small Departmental Audit Committee (SDAC) for small departments and RDAs

Supplementary Information on Departmental Audit Committees

In this section
- Sector: Internal Audit Sector
- Sector: Financial Management Transformation

Per the Treasury Board Policy on Internal Audit, the Comptroller General of Canada is responsible for establishing and maintaining one or more independent audit committee(s) that includes a majority of external members recruited from outside the federal public administration and appointed by the Treasury Board that reflects Canada’s diversity in terms of gender, official languages, Indigenous Canadians, minority groups and regional representation, and that:

meets the requirements for departmental audit committees in departments that have an internal audit function
reviews and provides advice on the results of internal audit engagements performed by the Comptroller General of Canada
provides advice to the Comptroller General of Canada, the Secretary of the Treasury Board and deputy heads
uses a risk-based approach to review areas of responsibility related to departmental management, control and accountability processes, as determined by the Comptroller general of Canada

These requirements are fulfilled by the following audit committees:

SDAC, which is established and maintained by the Internal Audit Sector. SDAC reviews and provides advice to the Comptroller General of Canada and deputy heads on internal audit engagements performed by the Comptroller General of Canada in departments that do not have an internal audit function.
Treasury Board Secretariat Audit Committee (TBS AC), which is established and maintained by the Internal Audit and Evaluation Bureau, TBS, in consultation with Internal Audit Sector. TBS AC fulfills departmental audit committee responsibilities for TBS, and reviews and provides advice to the Secretary of the Treasury Board, the Comptroller General of Canada and deputy heads on the internal audit engagements performed by the Comptroller General of Canada in departments that have an internal audit function.

Due to the nature of the work conducted by Audit Operations, internal audit engagements may be tabled at both audit committees depending on departments involved.

Information on the meetings for the next six months and the Chairs, members and their terms are outlined below.

Treasury Board Secretariat Audit Committee (TBS AC)

Next meetings
June 10

TBS AC Member	Term
Kevin Costante Chair	Effective April 23, 2020, as member Chair since May 2021 Renewed term ends April 22, 2026
Jim Alexander Member	Effective November 5, 2020 Renewed term ends November 4, 2026
Manjit Bains Member	Effective November 5, 2020 Renewed term ends November 4, 2027
Jody Peck Member	Effective April 20, 2023 Term ends April 9, 2026

Small Departments Audit Committee

Next Meeting:
June 18, 2024 (Hybrid)

Member Name and Position	Term
Glynnis French Chair, External member	Effective November 4, 2022 (4-year term) Chair since November 4, 2022 Term ends November 3, 2026
Peter Ostapchuck External member	Effective May 13, 2021 (4-year term) Term ends May 12, 2025
Glenn Janes External member	Effective May 13, 2021 (4-year term) Terms ends May 12, 2025
Karima-Catherine Goundiam External member	Effective May 19, 2022 (4-year term) Term ends May 18, 2026
Orlando Da Silva Internal member (SD (small department) representative)	Effective May 1, 2021 (4-year term) Term ends April 30, 2025
Sarah Paquet Internal member (SD representative)	Effective July 4, 2022 (2-year term) Term extended to July 3, 2028
Diane Gray Internal member (RDA (Regional Development Agencies) representative)	Effective November 1, 2023 (2-year term) Term ends October 31, 2025

Sector: Internal Audit Sector

Directorate: Policy and Communities (P&C)

Leadership

Isabelle Barrette, Executive Director

Financial summary

$2,687,027 (budget for fiscal year 2024–25)

Program or core mandate summary

The P&C directorate (18 FTEs) is the policy centre and the functional lead for the internal audit community across government. Its raison d’être is to support the Comptroller General in discharging their obligations under section 4.4 of the Policy on Internal Audit by:

monitoring the effectiveness of the internal audit function across government, providing policy advice and interpretation, developing guidance to support to departments, enabling policy compliance and sharing management best practices
leading the development and delivery of capacity-building and talent management strategies and initiatives to promote recruitment, development and retention, and to support a skilled, vibrant and diverse internal audit community
overseeing the recruitment, appointment, and tenure management of Departmental Audit Committee (DAC) members

Key priorities and activities include:

advocating for the value of strong and professional internal audit (IA) functions across government
supporting the establishment of a sustainable, client-centric and modern enterprise audit management solution for the internal audit community
creating pools of qualified candidates to meet the needs of the community
developing and delivering professional and leadership development programs as well as community engagement events
collecting and analyzing data on the IA community to support oversight, report on results and inform decision-making

Sector: Financial Management Transformation

Directorate: Digital Comptrollership Program (DCP)

Leadership

Stephane Rivest, Senior Director, Business Transformation Office

Michel Turbide, Director, Design Authority

Financial summary

$12.5 million (budget for fiscal year 2024–25) (Includes $9 million from 68 departments and memorandums of understanding and $3.2 million from TBS Vote 10 set in a Special Purpose Allotment until 2027–28)

Program or core mandate summary

In April 2020, the Office of the Comptroller General, in collaboration with the financial management community, received endorsement from the GC Enterprise Architecture Review Board (GC EARB) to create a program to deliver the financial management transformation and to coordinate and support the transition of 68 departments and agencies from their existing SAP-base systems to the new version of SAP S/4HANA, along with departments using other platforms, who choose to do an onboarding to the SAP S/4HANA platform.

The DCP has been tasked with providing direction and guidance to the financial management community as it begins to reassess its finance and materiel management capabilities in the context of a digital environment. The DCP will also coordinate the Government of Canada–wide departmental migrations to SAP S/4HANA.

DCP establishes business transformation requirements for SAP departments moving to a government‑approved financial management system and sets a strategy and roadmap to implement new SAP S/4HANA.

The program designs and delivers standard, streamlined processes and common data structures built on modern common systems. It coordinates the Government of Canada’s transition to S/4HANA, which will enable and accelerate the digital transformation across the Government of Canada by:

driving adoption of SAP as the standard for finance and materiel
reducing the number of instances and landscape complexity
reducing overall costs associated to implementation and ongoing operations
increasing standardization with standard business processes and common data
developing service cluster groups to share infrastructure

DCP designs and develops the GC Digital Core, a pre-configured financial management solution that includes standardized business processes (up to 70%), common data and reporting capabilities that departments will use as a reference for their new system implementation.

The DCP also manages the current core footprint and functionality of SAP (ECC6) for departments.

Directorate: Corporate Financial Systems (CFS) – TBS SAP Cluster (IRIS)

Leadership

David Janssen, Senior Director

Financial summary

$13.1 million (budget for fiscal year 2024–25):

IRIS Corporate Financial Systems (SAP): $5.8 million
Information Management and Technology Directorate (including 12% management and oversight): $5.0 million
Corporate Services Sector corporate costs (20% on salary, 7% on operations and maintenance): $1.2 million
employee benefit plans (27% on salary VNR): $1.1 million

Program or core mandate summary

The Corporate Financial Systems (CFS) – TBS SAP Cluster (IRIS) provides comprehensive SAP Enterprise Resource Planning (ERP) Financial and Material Management services to 26 department organizations.

The shared ERP system runs in a certified Protected B Microsoft Azure Cloud environment servicing approximately 15,000 FTEs. The Information Management and Technology Directorate of the Corporate Services Sector of TBS and Shared Services Canada are the back-end shared IT service providers for the departments and operate the network operations and the information technology Infrastructure.

The CFS division has a critical role for maintaining operations and overseeing all strategic developments of the SAP ECC instance (IRIS) and associated SAP BusinessObjects Web Intelligence (WEBI). The CFS division manages these applications and represents all partners at the DCP ECC Program Office Cluster. The division is responsible for delivering the major business services and supporting Canada’s Digital Ambition, as well as the concept of providing cost-effective and standardized back-end ERPs.

For the past five years, the TBS cluster onboarded 12 additional departments and targets April 2025 for onboarding an additional department, the Office of the Auditor General of Canada.

The CFS division also takes part in community engagement, training and change management.

Page details

Date modified:: 2024-08-09

Transition 2024 Briefing Book: Comptroller General of Canada

On this page

Treasury Board of Canada Secretariat at a glance

Outline

Overview of the Treasury Board of Canada Secretariat

Central agency

Department

Central agency and departmental functions

TBS organizational chart

The Secretary and Associate Secretary

Office of the Chief Human Resources Officer

Key policies

Office of the Comptroller General of Canada

Key policies

Office of the Chief Information Officer

Key policies

Officer for Public Service Accessibility

Centre for Greening Government

Supporting the Treasury Board directly

Expenditure Management Sector

Program sectors

Regulatory Affairs Sector

Enabling functions

Strategic Communications and Ministerial Affairs

Human Resources

Corporate Services and the Chief Financial Officer

Internal Audit and Evaluation

Priorities and Planning

Departmental Legal Services

President of the Treasury Board, mandate letter commitments, Office of the Comptroller General

President mandate commitments concerning the Office of the Comptroller General

Commitment number

Description

Completion date

Status

President of the Treasury Board Mandate Letter

Office of the Comptroller General at a glance

Outline

Who we are

Mandate

Management team

What we do: business lines

Financial Management Sector

Acquired Services and Assets Sector

Internal Audit Sector

Financial Management Transformation Sector

Why comptrollership matters

Effective resource management controls are foundational to trust in Government

It underpins the assets and services we own and buy

It provides assurance on government practices and activities

Which is supported by diverse functional communities across government

Our impact across government

Setting the rules and direction for how departments manage their business

Leading and developing the community:

Supporting Treasury Board in its management board role

Optimize investment in comptrollership management systems

Key activities

Financial Management

Financial Management Transformation

Acquired Services and Assets

Internal Audit

Office of the Comptroller General: March 2024

Comptroller General of Canada

Samantha Tattersall, Assistant Comptroller General, Acquired Services and Assets (ASAS)

Sarah Evans, Executive Director, Investment Management

Emilio Franco, Executive Director, Procurement, Materiel and Communities

Monia Lahaie, Assistant Comptroller General, Financial Management Sector

Nicole Thomas, Executive Director, Costing, Charging and Transfer Payments

Jocelyne Charron, Executive Director, Financial Policy and Community Development

Blair Kennedy, Executive Director, Government Accounting Policy and Reporting

John Daley, Senior Director, Public Accounting Research

Sheri Ostridge, Assistant Comptroller General, Internal Audit Sector

Raffaella Bertorelli, Executive Director, Audit Operations

Jennifer Robinson, Executive Director, Policy and Communities

Isabelle Barrette, Executive Director, Policy and Communities

Lynn Gibault, Acting Assistant Comptroller General, Financial Management Transformation

Committees and governance

Treasury Board of Canada at a glance

About the Treasury Board

Where the Treasury Board fits