Inventory and schedule of reporting requirements

View a list of reporting requirements coming from the Treasury Board Policy Suite.

Policy Category Report Source Authority for Requiring the Report Timing
Acquired Services and Assets

Departmental Investment Plan

Deputy heads are responsible for developing a departmental investment plan, a high-level strategic document that defines the direction, capacity and commitments of a department with respect to its investment in assets and acquired services. The department's investment plan is to be submitted at least every three years to TBS and TBS is to be advised, in a timely manner, of any significant deviations from the departmental investment plan.

Policy on Investment Planning, 6.1.4-6.1.7

Policy on Investment Planning, Appendix

As necessary
Acquired Services and Assets

Project Assessments/Reviews/Audits

The results of relevant internal and external reviews, assessments and audits, and subsequent actions are to be reported to TBS within 90 days of their completion.

Policy on Management of Projects, 6.2

As necessary
Acquired Services and Assets

Directory of Federal Real Property

This Directory is the central record and the only complete listing of real property holdings of the Government of Canada. It is a web-based database that is predominantly available to the public. Custodian organizations must enter data on their real property holdings within 30 days of any changes, e.g., for the acquisition or disposal of inventory. Annually, custodians are also required to provide TBS with written certification on the completeness and accuracy of their records along with an updated list of Authorized Officials responsible for data entry to the Directory.

Policy on Management of Real Property, 6.1.15

Reporting Standard on Real Property, Part 1 and Reporting Standard on Real Property, 6

Ongoing
Acquired Services and Assets

Federal Contaminated Sites Inventory

This Inventory includes information on all known and suspected federal contaminated sites under the custodianship of federal departments, agencies and consolidated Crown corporations that pose or are likely to pose a risk to human health or the environment. It also includes non-federal contaminated sites for which the Government of Canada has accepted some or all financial responsibility. Site records are displayed in a web-based database that is publicly accessible, and are updated on an annual basis by reporting organizations. Annually, custodians are also required to provide TBS with written certification on the completeness and accuracy of their records along with an updated list of Authorized Officials responsible for data entry to the Inventory.

Policy on Management of Real Property, 6.1.15

Reporting Standard on Real Property, Part 2

Reporting Standard on Real Property, 6

April/May
Acquired Services and Assets

Ad Hoc Monitoring on the Management of Real Property

Deputy heads are responsible for ensuring that departmental records, plans, policy instruments or any other required information are provided to TBS, upon request.

Policy on Management of Real Property, 6.2.4

As necessary
Acquired Services and Assets

Ad Hoc Monitoring on the Management of Materiel

Deputy heads are responsible for ensuring that departmental records, plans, policy instruments or any other required information are provided to TBS, upon request.

Policy on the Management of Materiel, 6.2.1.4

As necessary
Acquired Services and Assets

Short-range Acquisition Plans

Departments are required to provide their short-range acquisition plans, covering all procurements over $2,000,000, to the Procurement Strategy Committee, in response to an annual request issued by the committee.

Procurement Review Policy, Policy Requirements 2

Upon request
Acquired Services and Assets

Emergency Procurement/Contracting Report

The Contracting Policy sets out certain conditions under which departments may issue contracts under their own authority in order to deal with pressing emergencies, the value of which would normally require TB approval. Shortly after an emergency situation, departments are requested to submit a letter to TBS officials, detailing of the emergency contracts.

Contracting Policy, 4.1.7

As necessary
Acquired Services and Assets

Report on Ownership of Title to Intellectual Property Arising Under Crown Procurement Contracts

The Deputy Head of the Contracting Department is responsible for ensuring that departmental data on IP ownership and potential "commercial exploitation" is accurate and is submitted in a timely manner to PSPC.

Policy on Title to Intellectual Property Arising Under Crown Procurement Contracts (2015), 6.2.3

March
Acquired Services and Assets

Purchasing Activity Report

Departments and agencies are to submit an annual report to TBS on the total number and dollar amounts of contract awards and amendments.

Contracting Policy, Section 5

Contracting Policy, Appendix K

March
Acquired Services and Assets

Reporting on Contracting in Areas Covered by Comprehensive Land Claims Agreements

Departments must report entering into contracts in areas covered by a comprehensive land claims agreement to the deputy head of INAC within 45 calendar days after the end of the quarter. INAC subsequently discloses this information on a public website.

Contracting Policy, 5.1.4

May

August

November

February

Acquired Services and Assets

Reporting of Transactions Involving Substantive Transfers of Liabilities and Sign-offs by Departmental Senior Financial Officers (Contractor Liability in Crown Procurement Contracts)

PSPC, acting in its capacity as a common service agency, will ensure that TBS is informed of all transactions involving substantive transfers of liabilities and sign-offs by departmental senior financial officers.

Policy on Decision Making in Limiting Contractor Liability in Crown Procurement Contracts, 10.1 and 10.2

As necessary
Acquired Services and Assets

Proactive Disclosure of Contracts

Departments are required to disclose contracts and amendments over $10,000 on their publicly available website within one month after the close of each fiscal quarter.

Contracting Policy, 5.1.6

April

July

October

January

Audit

Risk-Based Internal Audit Plan

This plan, which is to be provided to the Office of the Comptroller General on a timely basis, considers departmental areas of high risk and significance and government-wide audits, led by the Comptroller General.

Policy on Internal Audit, 6.1.8 & 6.2.3

As necessary
Audit

Practice Inspection Report

This report provides the results of an external assessment of the internal audit function's conformance to the mandatory requirements of the Internal Auditing Standards for the Government of Canada, conducted at least every five years. Chief Audit Executives are responsible for ensuring that, on a timely basis, the Office of the Comptroller General is provided copies of the practice inspection reports and accompanying action plans.

Directive on Internal Auditing in the Government of Canada, 6.1.1.10

As necessary (Once every five years)
Audit

Departmental audit committee's annual report

This report, provided to the Office of the Comptroller General for informational purposes, enables departments to monitor their internal audit responsibilities. Details of what the report contains are in the Directive on Internal Auditing in the Government of Canada.

Policy on Internal Audit, 6.5.2

Directive on Internal Auditing in the Government of Canada, 6.6.1.2

As necessary
Audit

Chief Audit Executive Annual Report

This report, provided to the Office of the Comptroller General for informational purposes, enables departments to monitor their internal audit responsibilities. Details of what the report contains are in the Directive on Internal Auditing in the Government of Canada.

Directive on Internal Auditing in the Government of Canada, 6.6.1.1

Policy on Internal Audit, 6.5.2

As necessary
Communications and Federal Identity

Public opinion research plan

Deputy Heads are responsible for producing and approving an annual public opinion research plan.

Policy on Communications 6.7

Directive on the Management of Communications 6.37

Directive on the Management of Communications 6.39

Annually (Determined by the department)
Communications and Federal Identity

Emergency Communications Plan

Heads of Communications are responsible for developing a communications plan in preparation for emergency or crisis situations.

Directive on the Management of Communications 6.3

As required
Communications and Federal Identity

Advertising Plan

Deputy Heads are responsible for producing and approving an annual advertising plan.

Policy on Communications 6.7

Directive on the Management of Communications 6.22

Annually (Submitted to PCO at the end of February, departments determine internal approval schedules)
Expenditure Management

Multi-year Business Plan for Revolving Funds

Departments with a special revenue spending authority for a revolving fund must submit a multi-year business plan for each revolving fund to TB with the Annual Reference Level Update (ARLU). The business plan must include: the planned use of the drawdown authority, if any; a long-term capital plan, if applicable; and the rates of basis for the rates to be charged in the next fiscal year.

Policy on Special Revenue Spending Authorities, 6

August
Expenditure Management

Reporting for Exceeding Appropriations

Departments and agencies must report overspending to TBS as soon as it is known.

Directive on Year-End Recording of Payables, 6.2.4

As necessary
Expenditure Management

Monitoring of Payables

Departments must report significant performance or compliance issues in implementing the Directive on Year-End Recording of Payables and significant year-end transactions that involve uncertainty or unusual circumstances to the Office of the Comptroller General.

Directive on Year-End Recording of Payables, 6.7

Directive on Year-End Recording of Payables, 6.8

June
Expenditure Management

Allowances for Valuation of Assets and Liabilities Documentation/Assessments

Departments must supply TBS with details related to any liabilities of a material amount that are not or cannot be recorded in the departmental accounts because no relevant appropriation exists, or because recording deadlines have passed. TBS reviews the assessments and information provided by departments, establishes the amounts of the allowances, and arranges for recording of the allowances in the accounts of Canada and in the Public Accounts, as applicable.

Policy on Allowances for Valuation of Assets and Liabilities, Policy Requirements 2 & 3

April
Expenditure Management

Preliminary Assessment of the Collectability and Value of Loans, Investments and Advances, and Accounts Receivable

The senior financial officers of departments, agencies and other organizations must provide to TBS a preliminary assessment of the collectability and value of the loans, investments and advances, and accounts receivable that they administer, and any liabilities of a material amount affecting their accounts that are not or cannot be recorded in the accounts of Canada through their departmental entries.

Policy on Allowances for Valuation of Assets and Liabilities, Responsibilities

April
Expenditure Management

Reporting of Federal Institutions and Corporate Interests

Deputy heads are required to report annually on elements of their corporate identity and corporate interests.

Policy on Reporting of Federal Institutions and Corporate Interests to Treasury Board Secretariat, 6

Varied
Financial Management

Amendments to Terms and Conditions

Ministers are required to send a letter to inform the TB President that the minister has, following consultation with TBS, authorized amendments to non-minor elements of terms and conditions.

Policy on Transfer Payments, 6.3.5 and 6.3.6

As necessary
Financial Management

Public Disclosure - Individual Recipient

Departments are required to disclose, on their websites, exceptions to TB approved terms and conditions that were authorized by the Minister, when making a transfer payment to an individual recipient of an amount up to 25 percent in excess of the maximum amount originally authorized by TB approved terms and conditions. This information should be disclosed within 30 days of the approval date.

Policy on Transfer Payments section 6.5.12

As necessary
Financial Management

Transfer Payments three-year plan

Deputy Heads are responsible for establishing a three-year plan that identifies plans for the continuation, amendment or termination of terms and conditions, evaluations or reviews of relevancy and effectiveness to be conducted, and initiatives to engage applicants and recipients. This plan is integrated with the department’s Report on Plans and Priorities.

Policy on Transfer Payments section 6.6.1

March
Financial Management

Public Disclosure - Repayable Contributions

Departments are required to disclose, on their websites, exceptions to TB approved terms and conditions that were authorized by the Minister, for the need to reimburse a repayable contribution when the funding provided is less than $200,000. This information should be disclosed within 30 days of the approval date.

Policy on Transfer Payments section 6.5.12

As necessary
Financial Management

Disclosure of Annual Expenditures for Travel, Hospitality and Conferences

Departments are required to disclose the total annual expenditures for each of travel, hospitality and conferences fees for the department, through its website, including a brief description of the main variances from the previous year's actual expenditures. The timing of this disclosure is to coincide with the tabling of the Departmental Performance Report.

Directive on Travel, Hospitality and Conference and Event Expenditures, 6.1.4

Varied
Financial Management

Annex to the Statement of Management Responsibility - Internal Control Over Financial Reporting

This annex provides reasonable assurance that financial information in its attached financial statements is reliable, as well as evidence that internal controls over financial reporting are being well managed. This annex is published when the Departmental Performance Report is published.

Policy on Internal Control 6.1.2

Varied
Financial Management

Annual Cluster Group Plan

Departmental Financial and Materiel Management Systems (DFMS) cluster groups are collectives of departments working together to promote and implement business-driven and standardized solutions for interoperable financial and materiel management in the Government of Canada. The chairs of DFMS cluster group management boards must ensure that annual business plans for the cluster groups are developed.

Policy on Stewardship of Financial Management Systems, 3.6

March
Information Management

Departmental Participation in National and International IM Standards

Deputy heads are to inform TBS of their departments' participation in developing national and international information management standards.

Policy on Information Management, 6.1.9

As necessary
Information Technology

Report on IT Standards Activities (National and International)

In order to ensure TBS has a comprehensive understanding of the Government of Canada’s involvement and contribution to national and international IT standards, Deputy heads are to provide names and responsibilities of individuals involved in activities related to national and international IT standards.

Policy on the Management of Information Technology, 6.2.2

Upon request
Information Technology

Management of Information Technology Security (MITS) Compliance Self-Assessment

Departments must conduct an annual self-assessment of IT security programs and practices to identify deficiencies for remedial action to be taken through updates to departmental IT security action plans. Departments are required to submit their Self-Assessment to TBS, if requested by the Chief Information Officer.

Operational Security Standard: Management of Information Technology Security (MITS), 12.11.1

As necessary
Official Languages

Review on Official Languages

Deputy heads are responsible for keeping files and information systems current in order to provide reports to OCHRO, upon request.

Policy on Official Languages, 6.5.2

May
People Management

Report on Early Termination (Interchange Canada)

Departments are asked to enter the required information for each Interchange Canada assignment terminated earlier than the agreed-to end date and the reason for it into the Interchange Canada Reporting Application.

Directive on Interchange Canada, 6.2.2

As necessary
People Management

Report on Extension (Interchange Canada)

Departments are asked to enter the required information for each Interchange Canada extension into the Interchange Canada Reporting Application.

Directive on Interchange Canada, 6.2.2

As necessary
People Management

Report of Participant Assignment Details (Interchange Canada)

Departments are asked to enter the required information for each new Interchange Canada assignment into the Interchange Canada Reporting Application.

Directive on Interchange Canada, 6.2.2

As necessary
People Management

Annual Report on Performance Management Program

Departments are required to submit a Performance Management Program report annually to OCHRO (through an electronic spreadsheet).

Policy on the Management of Executives, 6.3.2.1

June
People Management

Career Transition Agreements

Departments are required to provide OCHRO a copy of all career transition agreements signed by both parties.

Policy on the Management of Executives, 6.3.2.1

As necessary
People Management

Classification Decisions – EX-04 & 05 Positions

Departments are required to submit to OCHRO a copy of the supporting documentation for all classification decisions relating to EX-04 and EX-05 positions, within 60 days of action being taken.

Policy on the Management of Executives, 6.3.2.1

Directive on Executive Group Organization and Classification, 5.13.2

As necessary
People Management

Proactive Disclosure – Position Reclassification

Departments are required to ensure the proactive disclosure of information about the reclassification of encumbered positions.

Policy on the Management of Executives, 6.3.2.2

June

September

December

March

People Management

Organizational Classification Oversight Audit Report

Deputy heads are responsible for ensuring the Chief Human Resources Officer receives this report.

Policy on Classification, 6.1.4.2

As necessary
People Management

Internal Departmental Monitoring Report

Organizations are responsible for conducting a biennial monitoring review of their departmental classification program, based on organizational challenges, classification actions taken, classification risks, performance indicator analysis and planned actions.

Directive on Classification Oversight, 7.1.1

Policy on Classification, 7.2.1

As necessary
People Management

Position Classification Information System

Departments must update the Position and Classification Information System.

Directive on Classification Oversight, 6.2.1

Policy on the Management of Executives, 6.3.2.2

As necessary
People Management

Tracking of Classification Grievances

In cases where the deputy head has authorized the classification decision, departments must inform OCHRO of all submitted classification grievances. This is done through timely input to OCHRO’s classification grievance tracking system and by sending OCHRO the pertinent information and documentation identified in 3.4.1 and 3.4.3 of Appendix B of the Directive on Classification Grievances.

Directive on Classification Grievances, 6.2.2

As necessary
People Management

Strike Reports

Staff Relations Divisions of departments are responsible for providing TBS with timely and accurate reports. Departmental strike operations centres should report to TBS on the operational impact of a strike, number of employees on strike and at work, and the situation with respect to picketing of government premises.

Policy on Strikes, Responsibilities

Policy on Strikes, Strike operation centres

As necessary
Results

Departmental Evaluation Plan

Deputy Heads are required to annually approve and provide to TBS a five-year rolling departmental evaluation plan.

Policy on Results 4.3.15

Directive on Results 4.4.7

Annually as prescribed by TBS. (Currently required by June 30 of each year)
Results

Departmental Evaluation Reports and Summaries

Deputy Heads are responsible for a) approving evaluation reports and summaries and submitting them to TBS and b) posting the reports and summaries on their website.

Policy on Results 4.3.17 and 4.3.18

Directive 4.4.9

Evaluation reports must be:
  • Submitted to TBS within two weeks of approval by deputy heads
  • Released on web platforms within 120 days of approval by deputy heads
Results

Program Performance Information Reporting

Departments must submit to TBS performance information on all programs in their Program Inventory.

Policy on Results 4.3.9

Directive on Results 4.2.2

As requested by TBS.
Security

Departmental Security Plans Reporting

Departmental security officers are, upon request, to provide TBS with evidence of the implementation and effectiveness of the departmental security program and departmental security plan.

Directive on Departmental Security Management (DDSM), 6.2.3

Upon request
Security

Policy on Government Security Compliance Reporting

Deputy heads are responsible for reporting periodically to TBS, on the status and progress of implementation of the Policy on Government Security and on the results of ongoing performance measurement.

Policy on Government Security, 6.3

As necessary
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