Financial Management System Configuration

Office of the Comptroller General Financial Management Sector Financial System Authority

Foreword

As the Assistant Comptroller General of the Government of Canada (GC), I am pleased to present this report on the Common Financial Management System Configuration (FM-SC) for the GC which reflects our mandate to provide continued leadership and commitment to improving the overall quality of Financial Management Systems (FMS) in the GC Footnote 1.

Departmental financial and materiel management systems (DFMS) process over two hundred billion dollarsFootnote 2 in transactions annually in support of GC programs and services. Changing technology and constantly evolving systems have caused the stewardship function of the DFMS to become increasingly complex. Establishing a government-wide financial system configuration provides an effective tool and common understanding of DFMS functionality and capabilities.

The GC approved the Policy on the Stewardship of Financial Management Systems on , which establishes clear deputy head accountability for the effective stewardship of their FMS. In accordance with this policy, deputy heads provide leadership and strategic direction for the departmental FMS. Deputy heads prudently invest in FMS to meet both operational requirements and government-wide strategic directions for these systems and allocate appropriate resources, supported by their Chief Financial Officers (CFO) to ensure a timely implementation of standardized configurations. The Office of the Comptroller General (OCG) monitors alignment to this policy through the Management Accountability Framework (MAF) and through annual FMS cluster group plan assessments.

The FM-SC Initiative will identify a set of common DFMS configuration requirements that support GC financial management business requirements, within the context of the current financial management legislative and policy framework. This report addresses all departments and agencies as defined in section 2 of the Financial Administration Act (FAA).

By establishing common system requirements, standardization reduces the duplication of effort in each department and provides the means for agile government-wide response to change. As government-wide standardization is increased, efficiency, effectiveness and interoperability are improved. The FM-SC is a vital management tool for standardizing financial systems.

I would like to thank the CFO community and the FMS cluster and central agency representatives who contributed to the development of this report.

Bill Matthews
Assistant Comptroller General
Financial Management Sector
Office of the Comptroller General


Douglas M. Lloyd
Director General
Financial System Authority, Financial Management Sector
Office of the Comptroller General


Author

This document has been prepared by the Financial System Authority (FSA) of the Financial Management Sector (FMS), Office of the Comptroller General (OCG) of the Treasury Board Secretariat (TBS), on behalf of the Government of Canada (GC).

Acknowledgements

The sincerely thanks the following departments and agencies for their contributions to the development of this document:

  • Agriculture and Agri-Food Canada
  • Canada Border Services Agency
  • Canada Revenue Agency
  • Canadian International Development Agency
  • Citizenship and Immigration Canada
  • Communications Security Establishment
  • Correctional Services Canada
  • Council of System Cluster Groups - FMS Cluster Groups
  • Department of Canadian Heritage
  • Industry Canada
  • Military Police Complaints Commission
  • Office of the Superintendent of Financial Institutions
  • Public Safety Canada
  • Public Service Commission
  • Public Works and Government Services Canada
  • Receiver General
  • Royal Canadian Mounted Police
  • Security Intelligence Review Committee
  • Statistics Canada
  • Treasury Board Secretariat

Document Change History

Date Author Change Reference
K. Hammoud Adjustments to name, clarification of scope
K. Hammoud, L. Larocque Confirmation of scope, drivers, ordering of sections
K. Hammoud, R. McBride Component clarifications, refining sections
Edits as a result of CSCG FM-SC workshop . Presentation of FM-SC initiative and draft component descriptions
D. Lloyd Edits for clarity
K. Hammoud, R. McBride Updates to policy mapping and creation of crosswalk between FSA initiatives
B. Matthews Edits for scope clarity
DCFO Secretarial request for review and comments
Edits as a result of IFMS and CDFS comments. Refer to disposition log for details
Edits as a result of DCFO Consultation Secretarial request for review and comments.  Refer to disposition log for details
Edits as a result of CFO consultation Secretarial request for review and comments.  Refer to disposition log for details
FMS-FSA Review and comment
R. McBride Final review and formatting – Final version ready for translation – version 1.2
R. McBride Final version posted on website

Table of Contents

Section 1 Executive Summary

Background

Under the foundation framework for Treasury Board policies, the government's management agenda establishes minimum standards for how ministers and deputy heads use their authorities and manage public resources. This management agenda consists of sound management practices, strong public service values, and clear rules set out in legislation and Treasury Board policies. It is essential in today's economic, social and technological environment that the Canadian government focuses on "doing business better and more efficiently based on innovative approaches, best practices and new business models. Continuous improvement reviews are essential if government operations are to keep pace with the demands placed upon them".Footnote 3

FMS are essential to the management of government operations. These systems are designed to ensure there are strong internal controls over, and financial management oversight of, public resources and to contribute to better decision making within departments and government-wide greater efficiency and improved service delivery to Canadians. Direction and leadership in the areas of FMS and the related business processes and data enable and facilitate the achievement of these results.Footnote 4

Under the Policy on the Stewardship of Financial Management Systems, the OCG provides government-wide functional direction for the stewardship of FMS and assists in the evaluation and approval of annual plans for FMS. Under section 6.1 of the Policy, deputy heads are responsible for allocating appropriate resources to ensure a timely implementation of standardized configurations of FMS, common financial management business processes and common enterprise data requirements as defined by the Office of the Comptroller General.

Context

The FM-SC initiative, with scope and components as depicted in Figure 1, will identify a set of common financial management system configuration requirements for DFMS within the context of the government's legislative and policy framework. FM-SC requirements are intended to apply to all departments and agencies as defined in section 2 of the Financial Administration Act (FAA).

Establishing government-wide system configuration requirements will provide a common understanding among financial and program managers of financial management system functionality and capabilities. Standardization strengthens the quality of information in support of sound decision-making. As government-wide standardization in financial management is increased, efficiency, integrity and interoperability will be improved. The FM-SC requirements will be a vital tool in standardizing system improvements and replacements.

Figure 1 - Common Financial Management System Configuration Scope
Common Financial Management System Configuration Scope. Text version below:
Figure 1 - Text version

The purpose of this diagram is to graphically show the initiative, what it will target, which policies it deals with and the manner in which it will be carried out. This diagram shows the scope of the Common FM-SC Initiative in three rings. The outermost ring contains the name of the three policies from which the initiative was derived; the Financial Administration Act, the Policy on the Stewardship of Financial management Systems, and the TBS Financial Management Policy Framework. The middle ring contains the names of each of the 11 initiative components; Commitment Management, Procurement, Expenditure and Payment Management, System Management, Asset Management, Inventory Management, Pay Administration, Travel and Relocation Management, Revenues and Receivables Management, General Ledger Management, and Planning and Budgeting. The inner ring is shaped like a pie chart divided into three pieces, each of which has one of the following components: GC Standard Reporting, Proactive Reporting, and Financial Management Reporting. The top of the pie chart has a box with the word reporting written in it.

FMS cluster groups play an important role by acting as a centre of expertise and a central coordinating body for the standardized configuration and management of common financial and materiel management systems (FMS applications) across government. In addition, cluster groups, guided by departmental CFOs, ensure cluster configurations are in alignment with the criteria established by the OCGFootnote 5 through this initiative.

In fulfilling its responsibilities to provide leadership and direction for FMS, the OCG is currently leading two other initiatives that are closely related to FM-SC. The Common Financial Management Business Process Initiative (FM-BP) and the Common Enterprise Data Initiative (CEDI), respectively provide information on standard processes and related common data requirements for the FMS configuration requirements that will be identified by FM-SC.

Section II Introduction

II.1. Purpose

The purpose of the FM-SC initiative is to identify a set of common DFMS configuration requirements for the Government of Canada within the context of its current legislative and policy framework. FM-SC requirements refer to any combination of business processes (end-to-end, automated and manual), procedures, controls, data and software applications categorized as DFMS. FM-SC requirements will apply to all departments and agencies as defined in section 2 of the Financial Administration Act (FAA). Throughout this document, the term "government-wide" refers to these departments and agencies.

II.2. Key Definitions

The scope of the FM-SC initiative is based on key definitions presented in the Policy and Directive on the Stewardship of Financial Management Systems These are:

Financial Management Systems (FMS)
Is any combination of business processes (end-to-end, automated and manual), procedures, controls, data and software applications, all of which are categorized as either departmental financial and materiel management systems (DFMS), or program systems and central systems that produce financial information and related non-financial information. Footnote 6
Departmental financial and materiel management system (DFMS)
Is a system whose primary objectives are to demonstrate compliance by the government with the financial authorities granted by Parliament, comply with the government's accounting policies, inform the public through departmental financial statements, provide financial and materiel information for management and control, provide information for economic analysis and policy formulation, meet central agency reporting requirements and provide a basis for audit. Footnote 7
Although a DFMS is narrower in scope than FMS, the scope of a DFMS does not necessarily equate to the scope of an “ FMS application” (see definition below). A DFMS encompasses business processes (end-to-end, automated and manual), procedures, controls and common enterprise data, in addition to software applications. Ultimately, the Deputy Head / CFO is accountable for the determination of a manual versus electronic approach and whether their DFMS will include one or multiple FMS applications.
Financial and materiel management systems (FMS) cluster group (FMS Cluster Group)
Is a collective of departments working together to promote and implement business-driven and standardized solutions for interoperable financial and materiel management in the Government of Canada. Footnote 8 CFOs are to ensure that the department is a member of all applicable FMS cluster groups that are representative of their FMS applications. Footnote 9
Financial and materiel management system (FMS Application)
Is an application used by a department within the scope of their FMS. There are FMS Cluster Groups for each of the major financial and materiel management systems in use in the GC, examples of which include SAP, Oracle, CDFS, FreeBalance, and GX.

II.3. Scope

Deputy Heads are responsible for allocating appropriate resources to ensure a timely implementation of standardized configurations of FMS, common financial management business processes and common enterprise data requirements as defined by the Office of the Comptroller General.Footnote 10

Although the deputy head is ultimately responsible for all aspects of financial management systems within their department, the CFO is ultimately responsible for the information contained in and management of their DFMS.Footnote 11

For the purposes of the FM-SC initiative, the scope of configuration requirements is specific to DFMS functionality whose primary objectives are to:

  • Demonstrate compliance by the government with the financial authorities granted by Parliament;
  • Comply with the government's accounting policies;
  • Inform the public through departmental financial statements;
  • Provide financial and materiel information for management and control;
  • Support system of internal control over financial management;
  • Provide information for economic analysis and policy formulation;
  • Meet central agency reporting requirements; and
  • Provide a basis for audit.Footnote 12

FM-SC requirements therefore will exclude central agency and/or common systems such as the Receiver General (RG) central system suite and other common services systems (e.g., payroll and travel), and department-specific program systems (e.g., grant and contribution systems, tax revenue systems). Interfaces with these types of systems are included in FM-SC scope to ensure completeness of financial management information.

Figure 2 depicts the components of a departmental financial management system that are considered the scope of the FM-SC initiative.

Figure 2 – Financial Management System-Configuration Components
Financial Management System-Configuration Components. Text version below:
Figure 2 - Text version

The purpose of this diagram is to graphically show the initiative, what it will target, which policies it deals with and the manner in which it will be carried out. This diagram shows the scope of the Common FM-SC Initiative in three rings. The outermost ring contains the name of the three policies from which the initiative was derived; the Financial Administration Act, the Policy on the Stewardship of Financial management Systems, and the TBS Financial Management Policy Framework. The middle ring contains the names of each of the 11 initiative components; Commitment Management, Procurement, Expenditure and Payment Management, System Management, Asset Management, Inventory Management, Pay Administration, Travel and Relocation Management, Revenues and Receivables Management, General Ledger Management, and Planning and Budgeting. The inner ring is shaped like a pie chart divided into three pieces, each of which has one of the following components: GC Standard Reporting, Proactive Reporting, and Financial Management Reporting. The top of the pie chart has a box with the word reporting written in it.

FM-SC requirements will be organized by component with specific requirements provided for each sub-component. Requirements will be system-independent (i.e. independent of specific software) and will therefore be relevant to all departments and agencies.

Although system -independent, some specific FM-SC requirements may not apply to all departments due to a department’s specific program mandate. For example, not all departments require Revenue and Receivables Management functionality. FM-SC requirements will therefore apply as and when dictated by the mandate of the department or agency.

Requirements will be in accordance with current legislative, regulatory and policy instruments as noted in the Policy Framework for Financial Management.

II.4. Business Drivers and Benefits of FM-SC

Standardizing and streamlining DFMS business processes and data across government will provide significant direct and indirect benefits relative to the quality of financial management in the GC. Standardization of systems, business processes and data will improve the quality of decision-making information. As government-wide standardization is increased, efficiency, integrity and interoperability are improved. Footnote 13

Overall, the objectives of the FM-SC directly support the expected results of the Policy on the Stewardship of Financial Management Systems, particularly, an effective and interoperable DFMS. Establishing common configuration requirements is expected to result in the following outcomes and benefits for the GC. FM-SC requirements will:

  • Support efficient management of common financial management business processes and common enterprise data;
  • Promote efficiency by maintaining an effective GC-wide financial management system configuration;
  • Contribute to the controls and compliance of FMS by ensuring configuration requirements reflect GC financial management legislation, policies, directives and standards;
  • Increase shared knowledge and practices on a GC-wide financial management system configuration;
  • Improve efficiencies within FMS cluster groups; and
  • Ensure public confidence and credibility through effective stewardship of financial management systems.

II.5. Evolution Of FM-SC Requirements

This FM-SC Report is the first step in defining common system configuration requirements for DFMS. This report defines the FM-SC scope in terms of constituent components and sub-components.

FM-SC requirements will be issued in the form of a Treasury Board Secretariat (TBS) Guideline on FM-SC requirements. Monitoring and compliance may be included as part of the Management Accountability Framework.

FM-SC requirements will evolve over time to reflect revisions to policy instruments within the financial management policy suite, as applicable.

Section III Financial System Authority (FSA) Initiatives

Under the Policy on the Stewardship of Financial Management Systems, Deputy Heads are responsible for:

  • "Allocating appropriate resources to ensure a timely implementation of standardized configurations of FMS, common financial management business processes and common enterprise data requirements, as defined by the Office of the Comptroller General" (6.1.3).

In response, three key initiatives are currently being led by the OCG's Financial System Authority (FSA):

  • Common Financial Management Business Process (FM-BP) Initiative;
  • Common Enterprise Data Initiative (CEDI); and
  • Common Financial Management System-Configuration (FM-SC) Initiative.

The FM-SC standardized configuration of DFMS will be established in the context of common financial management business processes and common enterprise data requirements. The FM-SC will bring FM-BP Processes and CEDI Data elements together with other policy and legislation applicable to DFMS to form a coherent framework of DFMS requirements.

As depicted in Figure 3, this necessitates a high degree of integration between this initiative – FM-SC – and FSA's FM-BP and CEDI initiatives.

Figure 3 – Common Financial Management Processes, Data and Configurations
Common Financial Management Processes, Data and Configurations. Text version below:
Figure 3 - Text version

The purpose of this diagram is to depict the linkages between data, configuration and business processes in the development of a common configuration. The diagram is shaped like a house with three cylinders inside. The roof of the house says Common FMS, the right wall says optimization and the left wall says standardization. The three cylinders say one of the following three components: business process, data and configuration. The floor of the house says GC Policy and the rectangle under the house says GC Acts and Regulations.

Detailed linkages among the three initiatives are provided in Appendix B of this report. FM-BP and CEDI, along with their relationship to FM-SC, are described in the sections that follow.

III.1. Common Financial Management Business Process Initiative (FM-BP)

The FM-BP initiative will create uniform and standardized business processes, thereby allowing departments to be more efficient in their response to an increased GC-wide focus on stewardship, to react to new policies and associated policy instruments, and to improve the quality and timeliness of financial information.

The scope of the FM-BP Initiative is depicted below in Figure 4.

Figure 4 – Common Financial Management Business Process Scope
Common Financial Management Business Process Scope. Text version below:
Figure 4 - Text version

The diagram shows the scope of the FM-BP initiative as a house with multiple columns. The roof of the house depicts the governance of the initiative, with the top section for Comptroller General’s Advisory Committee, a rectangle under labeled the Domain Relevant Directing Committee, and the last rectangle before the columns begin titled Domain Relevant Working Group.

The columns, going from left to right represent each domain: Planning, Budgeting, Forecasting; Revenues & Accounts Receivable; Expenditures & Accounts Payable; Materiel/Finance Interactions; HR/Finance Interactions, and; Transfer Payments.

The foundation of the building is shown as three rectangular steps. The first says Master Data, the one under that says Integration, and the final step (which is at the very bottom of the figure) says Results & Performance Reporting.

There are currently twenty-two projects within the Common FM-BP initiative (refer to Appendix C for details) each relating to an FM process identified under the six FM pillars depicted above in Figure 4. FM-BP common processes are being documented as "should be" common processes in accordance with current legislative, regulatory and policy instruments, as noted in the Policy Framework for Financial Management.

Refer to the Common FM-BP Initiative Process Scope Documents on GCPedia for additional details.

III.2. Common Enterprise Data Initiative (CEDI)

CEDI's objective is to establish a common financial language, to provide data governance and data standards, and to facilitate the delivery of policy instruments and repositories necessary to enable interoperability of data between and among stakeholders. CEDI will "take logical steps in moving towards interoperability and integration between financial data and financial systems in the Government of Canada", and includes projects that will have "enduring legacies and positive effects on the state of financial capabilities and reports."

Figure 5 – Common Enterprise Data Initiative Scope
Common Enterprise Data Initiative Scope. Text version below:
Figure 5 - Text version

This diagram is a visual depiction of the CEDI scope. The diagrams links the ten CEDI projects (Transaction data, Reference data, Other financial master data, Standard on Inventory, Standard on Asset Record, Standard on Procurement Item, Standard on Customer Record, Standard on Vendor Record, Guideline on Common Line Object Codes, Standard on Common Departmental Chart of Accounts) to a cyclical diagram depicting standardization, which in turn connects to a list of the entities that will benefit from the standardization of this information. Listed are: Canadians, Parliament, Departments, Managers, Employees, and Central Agencies.

As identified in Figure 5 above, CEDI establishes a framework for proactively managing financial data and information as strategic assets and as enterprise enablers to better meet stakeholder requirements for better information and improved financial management services. CEDI includes:

  • Policy instruments including data standards and data definitions, which would also define standard roles, responsibilities and accountabilities for information management, including monitoring and compliance requirements;
  • Where appropriate, implementation of common reference data and common data repositories to support the implementation of information standards and establish authoritative GC data sources for critical pieces of information; and
  • Integration of information standards and roles and responsibilities into financial management business processes and financial management systems, to improve the consistency and comparability of information, and support financial systems interoperability.

CEDI outputs accelerate the move towards interoperability and integration of financial data across FMS.

Refer to the Common Enterprise Data Initiative Scope Documents on GCPedia for additional details.

III.3. Inter-relationship of FM-SC, FM-BP and CEDI

FM-BP and CEDI are developing common financial management processes and related data requirements that will provide a foundation upon which FM-SC requirements can be built. Standard FM-BP processes form the basis for defining the DFMS configuration components used by FM-SC.

Figure 6 – Common Financial Management Business Process - Common Enterprise Data Initiative - Financial Management System-Configuration Relationship
Common Financial Management Business Process - Common Enterprise Data Initiative - Financial Management System-Configuration Relationship. Text version below:
Figure 6 - Text version

This diagram shows 2 sample deliverables from FM-BP and CEDI and points these towards Common Configuration Requirements. Essentially the image is displaying the process by which FM-BP and CEDI link to FM-SC.

As depicted above in Figure 6, FM-BP documents common financial management processes (and flows), roles and responsibilities, related data and the authoritative sources – all which will be leveraged in establishing common configuration requirements. CEDI outputs are also based upon government-wide legislative and policy frameworks, and will provide enterprise information standards that DFMS configuration requirements will need to support. The respective guidelines and standards for business processes and data will be leveraged to guide the development of a coherent framework of FM-SC requirements for DFMS.

Section IV Common FM-SC Linkages

Figure 7 illustrates the linkages of the FM-SC with policy centres and central agencies, stakeholders, government-wide directions, and horizontal initiatives.

Figure 7 – Financial Management System-Configuration Linkages
Financial Management System-Configuration Linkages. Text version below:
Figure 7 - Text version

This diagram shows the linkages of the FM-SC with policy centres and central agencies, stakeholders, government-wide directions, and horizontal initiatives. The stakeholders listed are: Departments and Agencies, FMS Cluster Groups, PWGSC and TBS Sectors. The Policy Centres & Central Agencies listed are: FM Policy Suite, and Receiver General Directives and Guidance. The Horizontal initiatives listed are: Common FM-BP, CEDI, FMS Closter Group Initiatives, and CHRBP. The GC-wide Direction components listed are: Administrative Services Review (Budget 2010), PM Advisory Committee Reports on the Public Service, and Management Performance (MAF). Each of these 4 main groups are connected with arrows to the Common FM-SC Initiative.

FM-SC linkages exist within the broader financial management landscape in the GC.

Financial management in GC occurs at both a departmental and a government-wide level in the context of current, previous and future accounting periods.

There are a number of central agencies, common service organizations, and departments and agencies holding policy and/or operational authorities over the management of financial information and data in GC. The result is a complex landscape.

Departments are required to manage their finances in accordance with the FAA, other legislation, a variety of financial policy instruments and other rules.Footnote 14 GC financial management practices are consistent with Canadian generally accepted accounting principles (GAAP) for the public sector.Footnote 15

Figure 8 – Scope of Government of Canada Financial Management
Scope of Government of Canada Financial Management. Text version below:
Figure 8 - Text version

This diagram depicts the three main components that affect financial management activities at the government-wide and department/agency level. The first set of three is listed under the "Results" category and it includes: Audit, MAF, Financial Statements, DPR, and Public Accounts. The second set is listed under the "Actual" category and it includes: Supplementary Estimates, Assets/Liabilities, Expenditures and Revenues, and Interim & Full Supply. The third set is listed under the "Plan" category and includes: Budget Speech, MC, TB Submissions, PAA, ARLU, Main Estimates and RPP.

Accounting Policy is set by Treasury Board in the context of the FAA, the Federal Accountability Act, other policy instruments and other rules, all of which clearly identify responsibilities and accountabilities for Deputy Heads, Chief Financial Officers and managers with regards to departmental financial management operations.

The RG provides direction on processes related to issuance of payments, receipt of payments and preparation and submission of financial information and data for purposes of preparation of the Public Accounts.

Similarly, due to its responsibilities and authorities mandated through the Department of Public Works and Government Services Act, Public Works and Government Services (PWGSC) delegates authorities related to acquisitions and provides direction on processes related to submission of information for purposes of reporting on acquisitions.

Financial management in departments is, for the most part, carried out under the direction and accountability of the Deputy Head and CFO. In general, the GC operates under the principle that the RG/PWGSC holds and reports on consolidated financial information; the responsibility to hold and report on departmental financial activities rests with the Department.

The DFMS is used to support financial operations by:

  • Supporting operational activities (paying employees, procurement of goods and services, managing grants and contributions, etc.), most of which require the operational support of the common service agencies;
  • Supporting day-to-day management of the operations (reporting on free balance, expenditures to date, project reporting, support to forecasting, reallocations of budgets, etc.), the requirements of which are defined by:
    • operational managers (what they need to support their activities);
    • the CFO and Deputy CFO (controls on expenditures, delegation of authorities, accurate reporting, financial integrity); and
  • Supporting government-wide reporting requirements (the requirements associated with responding to requests for information from Treasury Board and others).

Under the FAA and the Department of Public Works and Government Services Act Footnote 16, PWGSC holds the government-wide mandate for:

  • The RG function, which issues all payments out of the Consolidated Revenue Fund, processes all deposits on behalf of departments and prepares the Public Accounts of Canada;
  • Acquisitions activities, under which PWGSC holds some policy authority and delegates authority to acquire goods and services to departments;
  • Administrative and other common services regarding Public Service Compensation (payroll and benefits) and Pension management; and
  • Other non-financial responsibilities.

Because the RG issues payments and processes deposits, there is a daily exchange of information related to payments and revenues between PWGSC and departments. Departments send PWGSC payment instructions, and PWGSC reports deposits to the consolidated revenue fund back to departments for reconciliation purposes. This exchange of information is based on highly standardized and secure file uploads and downloads. The specifications for uploads and downloads are included in the RG Manual.Footnote 17

Similarly, there is a regular exchange of information between departments and PWGSC related to employee compensation (pay and benefits) and, in cases where PWGSC retains authority, for acquisitions.

The next sections describe linkages between the organizations and initiatives within the current financial management regime and FM-SC (depicted in Figure 8 above).

IV.1 Policy Centres and Central Agencies

TBS Financial Management (FM) Policy Suite

Government management functions must be conducted according to specific rules that are set out in legislation and policies. As appropriate, the Treasury Board issues policy instruments pursuant to the Financial Administration Act and more than 20 other pieces of enabling legislation that provide it with the authority to establish pay rates and benefits for government employees, control and report on public expenditures, and establish rules for managing people and public resources.

The Financial Administration Act (FAA, sections 16.3-16.5) now designates deputy ministers of departments identified in Part I of Schedule VI of the Act, as well as heads of institutions identified in Parts II and III of Schedule VI of the Act, as accounting officers for their organizations, within the framework of ministerial responsibility and accountability to Parliament.

Over and above the Policy and Directive on the Stewardship of Financial Management Systems (as described earlier in this document), the following key policies directly influence the need for common configuration requirements:

  • Policy on Financial Management Governance – The objective of this policy is to “strengthen public sector financial management and its leadership thereby contributing to appropriate stewardship of public resources, effective decision-making, and efficient policy and program”.Footnote 18 FM-SC requirements, defined in accordance with current legislative and policy frameworks, will provide Deputy Heads, the CFO and Senior Departmental Managers with the guidance necessary to ensure DFMS provides required financial management functions and information in a compliant, prudent and effective manner.
  • Policy on Internal Control (PIC) – The PIC identifies systems as part of a department’s internal control regime. The FM-SC requirements will be defined in accordance with the current policy and legislative framework and, as such, will assist Deputy Heads with monitoring internal control compliance with policies, directives and related legislation/regulations.
  • Policy on Financial Resource Management, Information, and Reporting – Deputy Heads, as departmental accounting officers, are expected to organize resources to deliver departmental programs, to ensure that they have taken measures to maintain effective systems of internal control and to sign the accounts required for the preparation of the Public AccountsFootnote 19 . A set of common financial management configuration requirements will assist departments and agencies in effectively managing resources that implement, support and maintain their DFMS as well as form part of the internal control regime supporting the completeness and accuracy of financial information.
  • Policy on Management Resources and Results Structure (MRRS) – Under the MRRS Policy, a common government-wide definition of GC Internal Services has been established by Treasury Board. Specifically for Financial Management Services, functions include: financial planning and budgeting; accounting management; expenditure control; payments service; collections and receivables service; asset and liability management service. These common definitions and services have been considered in defining the components of the FM-SC.

Refer to Appendix D for work to date on policy instruments related to FM-BP.

Receiver General Directives and Guidance

The Receiver General (RG) for Canada is a central government service, supporting both the treasury and accountant functions of the federal government. In line with its mandate, which is to safeguard the integrity of the Consolidated Revenue Fund (CRF) and the Accounts of Canada, directives and guidance related to maintaining the Accounts of Canada, preparing the Public Accounts and producing the government's Monthly Statements of Financial Operations, as well as payment and deposit issues, are provided to departments and agencies through Receiver General Directives, the Receiver General Manual and Information Notices.

FM-SC requirements will need to support DFMS compliance with Receiver General Directives and guidance.

IV.2. Stakeholders

Departments and Agencies

According to the Policy on the Stewardship of Financial Management Systems, Deputy Heads are responsible for allocating appropriate resources to ensure a timely implementation of standardized configurations of FMS, common financial management business processes and common enterprise data requirements as defined by the OCG.

FM-SC requirements will provide guidance to the financial management community as required under this policy.

FMS Cluster Groups

FM-SC requirements are intended to support FMS cluster groups in standardizing FMS application configurations across government. The chairs of Cluster management boards will also ensure that annual business plans for the cluster group are developed and evolve configurations in keeping with the criteria established by the OCG for cluster configurations.

Public Works and Government Services Canada (PWGSC)

Public Works and Government Services Canada (PWGSC) is mandated as a common service agency for the Government of Canada's various departments, agencies and boards.Within PWGSC, the two organizations that will be served by FM-SC requirements are the following:

  • Receiver General for Canada (RG) -The RG is responsible for the operations of the federal treasury, including issuing payments and collecting revenue for government departments, maintaining the Accounts of Canada, preparing the Public Accounts and producing the government's Monthly Statement of Financial Operations. These activities ensure the government's financial stability and public confidence through accurate and timely issuance of payments to Canadians and reporting of the government's financial activities. The RG is also responsible for the collection and reporting of aggregate information on the financial transactions of the Government of Canada.
    FM-SC DFMS requirements, in accordance with legislation, policy, and RG directives and guidance, will provide assurance on the completeness and accuracy of departmental financial data.
  • Common and Shared Services - With respect to the shared services agenda, PWGSC delivers mandatory and optional common, central and shared services to federal departments in support of government operations and manages major shared service initiatives in accordance with the Common Services Policy. PWGSC is a key stakeholder in the collection and reporting of financial data related to travel, assets, real property and the procurement of goods and services.Footnote 20
    Common DFMS requirements developed under the FM-SC Initiative will identify DFMS interactions with common and shared services as applicable.

TBS Sectors

Other TBS Sectors with significant FMS related responsibilities include the following:

  • The Chief Information Officer Branch (CIOB), which provides leadership for the Information Management and Information Technology (IM/IT) support needed to meet OCG and other policy centre requirements.
  • The Office of the Chief Human Resources Officer (OCHRO), which provides leadership on human resources common business processes and common data, both of which are key to understanding the requirements for finance / human resources process and data interactions.
  • The Government Operations Sector (GOS), which supports the Treasury Board in its role as a management board and budget office, providing analysis and advice to departments and agencies of government. GOS develops policy and guidance materials, offers policy interpretation and monitors implementation. GOS, along with other sectors within TBS, brings all transformative initiatives to TB and plays a significant role in the implementation of the Federal Accountability Act and Action Plan.
  • The Expenditure Management Sector (EMS), which provides a central focus for the functions that support and strengthen TBS's role in the government's expenditure management system through the collection and reporting of aggregate information held in financial management systems on program expenditures, in order to assess program outcomes through the program activity architecture (PAA).

Iv.3. GC-Wide Direction

Administration Services Review (ASR)

An Administrative Services Review (ASR) was established under Budget 2010 with a mandate to undertake a comprehensive review of government administrative functions and overhead costs in order to identify opportunities for additional savings and improve service delivery.Footnote 21

Currently being led by the Privy Council Office (PCO), the Administrative Services Review will develop a range of long-term recommendations, some of which may impact on DFMS and the delivery of financial management services in departments.

Prime Minister’s Advisory Committee on the Public Service

The Prime Minister’s Advisory Committee on the Public Service has issued three reports on various aspects of public sector operations over the course of the last four years. A number of recommendations in the Advisory Committee’s reports have been adopted and have had an impact on the operational structures of the federal government.

The FM-SC Initiative will incorporate requirements arising from the PM’s Advisory Committee on the Public Service as they are adopted over time.

Management Accountability Framework (MAF)

The Management Accountability Framework (MAF) sets out Treasury Board’s expectations for senior public service managers for good public service management. MAF is structured around 20 Areas of Management (AOM). While a number of MAF AOM fall within the scope of the financial management functions to be supported by FM-SC requirements, compliance with the FM-SC Guideline would be assessed under AOM 7: Financial Management and Control.

FM-SC requirements, consistent with the government’s legislation and policy framework, will assist deputy head and departmental compliance with MAF expectations.

IV.4. Horizontal Initiatives

FM-BP / CEDI

The linkage between FM-SC, CEDI, and FM-BP is described in Section III of this report.

FMS Cluster Group Initiatives

The FMS Cluster- managed applications that currently serve as the core of DFMS in GC departments and agencies include SAP, Oracle, FreeBalance, GX, CDFS, and CMS. Also included is the AMMIS asset and material management application.Footnote 22 Periodically, departments, through their respective FMS Cluster Groups, undertake initiatives to modify or upgrade their FMS applications.

FM-SC requirements will provide FMS Cluster Group members with the guidance required to move to a common configuration which is consistent with the government’s legislation and policy framework. In this way, FM-SC requirements will be implemented over time throughout all departments and agencies.

Common HR Business Processes

OCHRO has documented and is continuing to refine common human resources business processes for the GC. The FM-BP initiative has defined HR / Finance interactions between OCG’s common financial management processes and OCHRO’s common human resource processes in the Guideline on the Common Financial Management Business Process for Pay Administration.

In addition to this guideline, and FM-BP common processes for Managing Other Payments, FM-SC will also ensure configuration requirements are consistent, where relevant, with OCHRO’s common business processes.

Section V Common FM-SC Framework

V.1. Framework Principles

The following principles apply to all FMS:

  • Comply with GC acts, regulations, policies, directives and standards;
  • Support accurate, timely, and complete financial management information for decision making and reporting for both internal and external purposes;
  • Support common financial management business processes to improve financial stewardship and public sector accountability;
  • Support adequate system of internal controls over assets, liabilities, revenues and expenditures;
  • Be adaptable to the business requirements of all departments and agencies; and,
  • Evolve over time to support changing information, reporting and financial management requirements (through continuous improvement).

Accordingly, FM-SC requirements for DFMS will be developed to:

  • Be easily accessible and adaptable for use by different stakeholders, including departments and agencies
  • Evolve over time to reflect changes in GC acts, regulations, policies, directives, and standards;
  • Evolve over time to sustain the evolving business requirements of departments and agencies; and
  • Guide and support the development, acquisition, integration, testing, and deployment of FMS applications.

V.2. Common FM-SC Scope

FM-SC scope is focused on the requirements for DFMS in departments and agencies and excludes those systems specifically identified in section IV.5 of this report.

FM-SC scope is closely related to the FM-BP initiative and to CEDI. The alignment of scope among the three key OCG initiatives supports OCG’s direction and leadership on financial management policies and business processes.

FM-SC scope is as depicted in Figure 2 in Section II.2 of this report.

FM-SC requirements will describe expected outcomes from a system perspective that are software independent. These requirements, specific to DFMS, will ensure compliance with the current FM policy framework. These requirements will also complement operational requirements identified by departments and cluster groups.

V.3. Documentation of Configuration Requirements

FM-SC requirements will be system-independent (i.e., independent of specific software) and therefore relevant to all departments and agencies.

Requirements will be documented in accordance with the current legislative, policy and regulatory frameworks.

FM-SC requirements will be issued as guidance to departments and agencies, will be documented by component and sub-component and include the following types of requirements, as applicable:

  • Process requirements, which describe activities or decisions such as validating data, verifying funds availability, notifying users, performing calculations and distributing expenses;
  • Data requirements, which describe the different types of information that are captured by the system. Data requirements cover common department and government-wide data and are closely linked to CEDI requirements;
  • Reporting requirements, which describe system-generated outputs that are subject to defined form and content rules and queries used for accessing information in the system;
  • Interface requirements, which define the exchange of data between systems internal to the department or agency or with a government-wide system external to the department or agency. (An example of an internal interface is a program system that generates summary entries to record the results of its transactions in the general ledger or payments in the payables sub-ledger. An example of an external interface is the generation of a payment file to PWGSC’s Standard Payment System (SPS)) ; and
  • Integration requirements,which describe interactions between and across FM-SC components.

V.4. Out-of-Scope Systems

FM-SC will document software-independent DFMS configuration requirements. While interfaces with central agency and/or common systems are included in the overall scope to ensure completeness of financial management information, FM-SC scope excludes requirements for central agency and/or common systems, such as RG systems and other common services systems (e.g., payroll and travel).

More specifically, the systems that are out-of-scope of the FM-SC analysis are:

  • Program systems (e.g., grant and contribution systems);
  • Departmental program-specific systems (e.g., CRA’s tax revenue ledger);
  • Receiver General system suite;
  • Regional Pay System;
  • Procurement systems (PWGSC); and
  • Common services systems (e.g., travel).

Section VI Common FM-SC Configuration Components

VI.1. Common FMS Configuration Components

Figure 9 depicts the components of a departmental financial management system that are considered the scope of the FM-SC initiative.

Figure 9 – Financial Management System-Configuration Components
Financial Management System-Configuration Components. Text version below:
Figure 9 - Text version

The purpose of this diagram is to graphically show the initiative, what it will target, which policies it deals with and the manner in which it will be carried out. This diagram shows the scope of the Common FM-SC Initiative in three rings. The outermost ring contains the name of the three policies from which the initiative was derived; the Financial Administration Act, the Policy on the Stewardship of Financial management Systems, and the TBS Financial Management Policy Framework. The middle ring contains the names of each of the 11 initiative components; Commitment Management, Procurement, Expenditure and Payment Management, System Management, Asset Management, Inventory Management, Pay Administration, Travel and Relocation Management, Revenues and Receivables Management, General Ledger Management, and Planning and Budgeting. The inner ring is shaped like a pie chart divided into three pieces, each of which has one of the following components: GC Standard Reporting, Proactive Reporting, and Financial Management Reporting. The top of the pie chart has a box with the word reporting written in it.

FM-SC requirements will be organized by component with specific requirements provided for each sub-component. Each of the FM-SC components and associated sub-components are described in the following sub-sections.

VI.2. Planning, Budgeting and Forecasting

The Planning, Budgeting and Forecasting component focuses on departmental aspects of the GC planning and budgeting process. Activities that are part of the GC Expenditure Management System (e.g. RPP, Main Estimates, Memoranda to Cabinet, TB Submissions, etc.) are excluded.

The financial planning process can be defined as a process that estimates the future expenses, assets and, where appropriate, revenues that, based upon the program activity architecture , will be needed to effectively deliver programs and services over a multi-year period. Salary planning activities will be aligned with HR common business processes related to HR planning. Planning activities specific to the management of programs are considered out-of-scope.

Configuration requirements will include:

  • The financial planning process;
  • Multi-year and annual planning and budgeting processes, which include the allocation of original budgets to programs, responsibility centers, and projects; and ,
  • Corresponding forecasting and budget re-allocation activities.

Sub-components include:

  • Salary planning;
  • Operational planning;
  • Entry of operating, salary management, revenue and transfer payments budgets;
  • Budget allocation;
  • Budget adjustments; and
  • Forecasting and scenario analysis.

VI.3. General Ledger Management

The General Ledger Management component recognizes that General ledger management is the central component of a financial management system. All transactions that record financial events must post to the general ledger regardless of the source of the transaction. Transactions originating in other systems, such as program or payroll systems, may post at a detail or summary level depending upon the information and reporting requirements. At a minimum, however, summary transactions must post at a level that maintains the government-wide accounting classification requirements and other attributes needed to support both external and internal financial reporting.

The general ledger records account balances in accordance with the classification structure of the Government-Wide Chart of Accounts (COA), namely authority, financial reporting, purpose, responsibility and object.Footnote 23 Transactions are also identified as being either internal to the government or external (i.e., related to parties outside the Government of Canada reporting entity), allowing the government to produce consolidated financial statements that exclude internal transactions. The general ledger also provides balances consistent with the departmental chart of accounts which includes the structure of departmental accounts and codes used to classify, record and report financial transactions. Chart of Accounts configuration requirements will be aligned with CEDI common data standards as they evolve.

The general ledger management function consists of the following sub-components:

  • General ledger account definition;
  • Legal entity / department definition;
  • Transaction definition;
  • Accounting entries and adjustments (journal entries and including allocations and accruals);
  • Accounting period maintenance and closing; and
  • Reconcile accounts.

VI.4. Appropriation and Commitment Control

The common FM-BP initiative identifies the Appropriation and Commitment Control Component as a shared process across multiple projects and domains.

Appropriation and commitment control is an important management practice that is integral to sound budget control, forecasting, and allocation and reallocation of program resources in government organizations. Pursuant to Section 32 (S.32) of the Financial Administration Act, a sufficient unencumbered balance must be available in an appropriation, or an item in Estimates which is before the House of Commons, before any contract or other arrangement is entered into by the organization.Footnote 24

The deputy head or other person charged with the administration of a program is responsible for establishing procedures to ensure that parliamentary appropriations are not exceeded, that commitments are controlled and accounted for, and that records pertaining to them are maintained according to S.32 of the Financial Administration Act.

The sub-components of this domain reflect the DFMS functions required to support these common financial management business processes. These components are:

  • Appropriation control;
  • Commitment authority;
  • Soft commitment recording; Footnote 25
  • Hard commitment recording; Footnote 26
  • Commitment adjustments;
  • Funds availability and update; and
  • Account reconciliation.

VI.5. Procurement

The Procurement component draws on the FM-BP procure-to-payment common business process. It starts with “identifying a need” and is completed with a payment request to the Receiver General. Acquisition card transaction recording and Section 34 (S.34) verification activities are also included in this component. Note that acquisition cards are considered both a procurement method and a method of payment and both aspects are included in the scope.

The commitment control and funds availability portions of procurement are included in the Appropriation and Commitment Control Component (Section VI.3 of this report). the management of payables and payments are included in the Expenditures and Payment Management component (Section VI.5 of this report). Interactions with the asset management sub-component include the purchase of the asset or creation of a capital lease.

In addition, the procurement item and vendor data standards under the CEDI project are also relevant to this component. Activities may have inter-dependencies or interactions with other components, such as when an asset or inventory item is purchased.

Procurement configuration requirements are described from a departmental financial management perspective. The following configuration sub-components are included in the Procurement component:

  • Define requirements (requisition);
  • Manage purchase orders and contracts;
  • Manage authorities (expenditure initiation and contracting (transaction authority));
  • Receive and accept goods or services (physical receipt) (S.34);
  • Manage returns, credit notes and rebates;
  • Manage acquisition cards;
  • Manage acquisition card transactions (recording and verification); and
  • Reconcile accounts.

VI.6. Expenditure and Payment Management

The expenditure and payment management component consists of processes associated with recording expenditures that result in a payable (either from program systems or other internal system interfaces or from other sub-components such as procurement), recording invoices and completing payments. Account verification, including statistical sampling methods, are also included in scope.

The processes defined under the FM-BP Expenditures and Accounts Payable domain, as well as the Transfer Payments domain, provides a starting point for the scope of activities included in this component. Depending on the department or agency, payment activities may include program systems that provide payment data to the DFMS.

The payment management function encompasses requirements related to the processing of vendor information and payment requests from external vendors, recipients, and employees (hereinafter referred to collectively as vendors). Vendor configuration requirements are relevant to both this component and to the Procurement component (Section VI.4 of this report), and will be aligned with CEDI common data standards as they evolve.

Interdepartmental settlement (IS) billings are initiated by the department providing a good or service and are paid or settled by the client department. To simplify their presentation, IS requirements, that IS, payments as settlement for an initiated IS billing, are dealt with under the “Manage Billing / Invoicing” sub-component within Revenue and Receivables Management (Section VI.6 of this report).

The expenditure and payment management function consists of the following sub-components:

  • Maintain vendor information (includes employee data);
  • Record expenditures and payables (included accrued payables at year end);
  • Verify and certify receipt of goods/services (S.34);
  • Manage invoices (entry and approvals);
  • Create payments (including holdbacks, recurring and urgent payments, and interest on overdue accounts);
  • Verify and certify payment requests (S.33);
  • Create and submit payment files;
  • Record completed payments and payment references;
  • Follow-up on payments and post-payment actions; and
  • Reconcile accounts.

VI.7. Revenue and Receivables Management

Departments and agencies provide a wide range of revenue generating products and services to the general public, other levels of government, and other government departments (OGD). Examples include permits, fees, fines, licenses, information products, and a range of internal administrative services.

Only non-tax revenues are included in the scope of the FM-SC initiative.

The Revenues and receivables management component starts with an initiating transaction for a good or a service, such as the placement of an order, the negotiating of a service agreement or MOU, and the issuance of an assessment or a fine. Departments issue an invoice or initiate an interdepartmental settlement (IS), adjust invoices as necessary (e.g., for returns or interest penalties), and collect and deposit monies or settle interdepartmental settlements.

Revenue and receivables management functionality must include the ability to create and manage customer accounts (particularly customer credit risk exposure) and link those accounts to equivalent vendor accounts for offset purposes. Customer configuration requirements will be aligned with CEDI common data standards as they evolve.

Depending on the good or service in question, either a program system or a DFMS presents products or services available for purchase, records orders, initiates delivery of the good or service (inter-related with inventory), and prepares and issues invoices (including IS transactions) in a wide range of formats suited to the particular revenue transaction. Recognition of revenues, including deferred revenues, must be managed and an accounts receivable ledger must be maintained, fully reconciled to the general ledger. Appropriate reports, notifications, overdue notices, and online views must facilitate collection activities as appropriate. Functionality must facilitate the application of payments received and any appropriate adjustments against outstanding invoices and must facilitate the recording and reconciliation of deposits against Receiver General Control accounts and IS suspense accounts.

The revenue and receivables management function consists of the following sub-components:

  • Manage customer information (includes employee data);
  • Manage orders (inter-related with inventory);
  • Maintain billing / invoicing (including Interdepartmental Settlements);
  • Record revenues and receivables (including re-spendable revenue and accrued revenue and receivables at year end);
  • Manage receivables (including returns, disputed items, collection activities, adjustments, write-offs, garnishments, and offsets);
  • Manage receipts and record deposits; and
  • Reconcile accounts.

Note that delivery of the good or service in question initiates the invoicing process but is considered a program function and is therefore out of scope of the Revenue and Receivables Management component. The issuance of goods from inventory on the basis of a customer order is within scope of the Inventory Management component.

VI.8. Inventory Management

For government accounting purposes, inventories are purchased or produced goods that are not immediately consumed and are recorded as an asset until they are issued for consumption or sale, at which time they are expensed. There are two basic types of inventories: consumable inventories, used directly or indirectly in the delivery of program outputs (e.g., equipment, spare parts, vaccines, fuel, etc.) and inventories held for resale, items that will be sold, or used to produce a product which will be sold, to parties outside the Government of Canada (e.g., information products). Inventory items generally have a useful life of less than one year.Footnote 27

The Inventory management component starts with supply / demand forecasting, indicating the need to acquire more items. Inventory items are acquired and /or produced and are held in warehouses or stores. Attractive items (e.g., electronic equipment) and controlled items (e.g., firearms, ammunition) are generally stored in segregated areas and are subject to a greater level of oversight and control.

Inventories are tracked and counted and their usability and value assessed on a periodic basis. Items are ultimately issued as a result of a sale or for consumption. In some cases, inventory items may be issued to a capital project and be subsequently capitalized (e.g., spare parts for the refurbishment of an aircraft or ship). If items are damaged, are surplus or have expired, they are disposed of and are written off.

Inventory management transactions start with the ability to receive and record acquired items through a receipt of goods function. Recording inventory items includes the quantities received and related financial costs (i.e., must be one of four methods dictated by Accounting Standard 3.4 – specific identification, average cost, FIFO, or standard costing). Recording inventory items also includes a wide range of information about the item itself (e.g., warehouse or store number, item number, commodity class and type, location, specific, etc.). Item number configuration requirements will be aligned with CEDI common data standards as they evolve.

The acquisition of inventory is included in the procurement component (Section VI.4 of this report) and is not within scope of the inventory management function.

Inventory records must also note and track certain special conditions — for example, hazardous materials, expiry dates, special handling requirements, or the handling of controlled items such as firearms and ammunition. Functionality must also allow for items to be transferred between or within stores or warehouses and should support efficient cyclical or periodic counts. If items become obsolete, surplus, or damaged, functionality must support their disposition. If identified as missing or lost through a count or other means, items must be written-off. Functionality should facilitate the reconciliation of inventory records to the general ledger and to departmental audited financial statements.

Inventory Management is tied interacts with the Procurement component and consists of the following sub-components:

  • Supply/demand forecasting (tied in with Procurement and Revenue/Receivables component (Manage orders));
  • Re-ordering/acquiring items (tied in with Procurement component);
  • Recording inventory purchases (tied in with Procurement component);
  • Inventory management (including transfers, counts, and identification and recording of obsolete, surplus, damaged, lost or expired items);
  • Issuing goods for sale or consumption; and
  • Reconciling accounts.

VI.9. Asset Management

Departments and agencies acquire, lease and construct a wide range of capital assets. Examples include land, buildings, military assets, vehicles, roads, leasehold improvements, office furniture and fixtures, and computer hardware and software.

For government accounting purposes, capital assets generally include any asset which has been acquired, constructed, or developed with the intention of being used on a continuous basis and is not intended for sale in the ordinary course of the department or agency’s business. Capital assets have a useful life in excess of one year and a per item cost of greater than $10,000, although departments and agencies may establish a lower threshold for different asset classes. Many departments also manage and control “non-capitalized assets”, often attractive items such as laptop computers that do not meet financial policy thresholds for capitalization.

For most asset classes, the Asset Management component typically starts with a capital investment planning process that identifies and budgets for major investments in assets over a multi-year period. Assets are acquired, constructed, or leased (capital leases). Once in place, assets are used, maintained, tracked, depreciated and assessed. Departments and Agencies dispose of assets at the end of their useful life.

The acquisition of an asset, either individually or as part of a construction project, or the creation of a capital lease is included in the procurement function and is not within scope of the asset management function.

Asset management functionality starts with the ability to record an asset or capital lease initiated through the procurement receipt of goods function. Recording an asset must include not just the relevant financial details (i.e., acquired, accumulated construction, or capital lease value), but also a wide range of information about the asset itself (e.g., asset class and type, useful life, location, custodian, identifier or tag number, etc.).

Functionality must also allow for assets to be re-located, transferred between custodians, identified and counted, amortized or depreciated, enhanced (betterments), repaired, maintained and assessed. Asset disposals are also recorded, the asset removed from the asset records, and the related financial results recorded. Functionality should facilitate the reconciliation of asset records to the general ledger and to departmental audited financial statements.

The asset management function consists of the following sub-components:

  • Assessing requirements and conducting asset planning;
  • Capitalizing assets (acquired, developed, or constructed);
  • Operating, using and maintaining capitalized assets (includes depreciation);
  • Recording and managing non-capitalized assets;
  • Disposing of assets (sale, transfer, etc.); and
  • Reconciling accounts.

VI.10. Pay Administration

The scope of the Pay Administration component is based upon the department and agency activities as defined in the Guideline on Common FM-BP for Pay Administration. Payroll accounting and financial control over pay administration processes are part of financial management, whereas employee compensation policies and procedures are part of HR management. Consequently, the Chief Financial Officer (CFO) and HR senior management both have responsibility for pay administration in departments.

For the purposes of FM-SC, "pay" and "payroll" are limited to gross pay and pay-related transactions identified in the Regional Pay System’s (RPS) detailed pay expenditure file,Footnote 28 which include:

  • Basic pay;
  • Allowances;
  • Suplementary pay (including overtime); and
  • Adjustments and credit backs, including recoveries, garnishments and non-statutory deduction adjustments, etc.

The configuration activities related to pay administration in a DFMS are as follows:

  • Operational planning: Departmental planning processes, including salary management and recording of commitments (included as part of the Planning, Budgeting and Forecasting component);
  • Pre-payroll: PWGSC pay processes and departmental HR and pay processes as defined by the OCHRO's Common HR Business Process Initiative and by requirements under the FAA and related TB policies for Expenditure Initiation, S.32 FAA, S.34 FAA, quality assurance of adequacy of S.34 FAA verification (performed by the S.33 FAA officer on a pre-payment or post-payment basis), S.33 FAA, and Salary Management; and
  • Post-payroll: Processes and activities within departments and PWGSC for payroll postings and accounting, including completion of S.34 FAA verification, quality assurance of adequacy of S.34 FAA verification (performed by the S.33 FAA officer on a pre-payment or post-payment basis), commitment adjustments and Salary Management.

Note that pre-payroll may include, in some departments and agencies, time reporting for employees and/or consultants. In the context of Pay Administration, time reported may feed the calculation of overtime pay. In some cases, time reporting may initiate payments to consultants, billings for recoverable expenses, the recording of project costs, and/or the allocation of costs for cost accounting purposes. Time reporting, as a source of information for various financial management purposes, is included within the scope of this component.

PWGSC payroll processes and corresponding activities as defined by PWGSC payroll operations are excluded from the FM-SC, as these are processes within PWGSC's domain, not the DFMS.

The following financial management activities are within scope for this component:

  • Salary management (including work assignments);
  • Time reporting (as a source of information for various financial management purposes);
  • Record gross pay transactions;
  • Account for gross payroll;
  • Administer salary transactions related to secondments within the GC;
  • Administer salary transactions related to interchanges; and
  • Reconcile garnishments and salary advances.

Interrelationships exist between Pay Administration and Appropriation and Commitment Control, in the departments’ and agencies’ human resources management system and in PWGSC’s Regional Pay System.

VI.11. Travel and Relocation Management

The Travel and Relocation Management component is defined and described from a departmental financial management perspective. The scope of the Travel and Relocation Management component starts with identifying the travel requirement and is completed with the recording of the payment for the approved travel claim. Travel planning and booking are part of the overall travel management process but are excluded from the DFMS scope, as they are part of the common services provided by PWGSC’s Travel Management service.

The scope of relocation management starts with the authorization of an employee’s move and ends with the recording of the approved expense claim(s). Relocation entitlements available to the employee are described in the Directive on Relocation and may include costs related to the sale of a home, temporary rental, shipment, storage, house hunting, dependent care and travel.

This component has inter-dependencies or interactions with many other components of the FM-SC. Commitment management and control related to travel and relocation management is addressed in the Appropriation and Commitment Control component (Section VI.3 of this report); recovery of advances is addressed in the Revenues Receivables Management component (Section VI.6 of this report); and payment management is addressed in the Expenditure and Payment Management component (Section VI.5 of this report).

The following financial management activities are within scope for this component:

  • Managing travel requests (including advance request by traveler);
  • Travel authorization;
  • Managing travel claims and relocation expense claims;
  • Performing account verification;
  • Managing recovery or settlement;
  • Managing Travel Cards (collection or garnishment for individual traveller’s designated travel cards (DTCs));
  • Managing accounts for the Departmental Responsibility Centre Travel Card (DRCTC)); and
  • Reconciling accounts.

VI.12. Reporting

The Reporting Component considers the wide range of enterprise and departmental financial reporting requirements of the Government of Canada which must be supported, including:

  • Proactive disclosure: (e.g., contracts, grants and contributions, and travel and hospitality);
  • Departmental performance: (e.g., Departmental Financial Statements);
  • Operational reporting: (e.g., planning and budgeting; contracting and procurement; resource utilization);
  • Enterprise reporting: (e.g., Public Accounts; central agency reports; legislated reports); and
  • Public enquiries: (e.g., ATIP; special requests; Parliamentary questions).

Reporting requirements can be organized around "views" such as:

  • Financial View: (e.g., trial balances, audited financial statements, internal/external financial reporting, managerial accounting, operational reporting (HR, Asset/Materiel, etc.), balance sheet reporting (e.g., holdbacks, special purpose accounts, etc.), and audit sample reports);
  • Budgetary View: (e.g., free balance reports, commitment reports and overall financial management results reports); and
  • Results View: (e.g., program activity architecture, performance management framework).

Reporting requirements are delivered through various specially designed tools which the FM-SC Reporting component needs to consider. Such tools may include print form functionality, list functions, standard reports, data warehouse integration and reporting, downloads, data/cubes and what-if analyses, end-user query or reporting tools, custom developed reports, and/or employee or manager portals.

Many reporting requirements call for the integration of financial and non-financial data that generally do not reside in a single system.

The FM-SC Reporting component consists of the following sub-components:

  • Planning, budgeting and forecasting;
  • Resource management (resource allocation and re-allocation);
  • Budget and free balance reporting;
  • Results-based reporting (PAA);
  • Comptrollership, financial and close reporting;
  • Central agency reporting; and
  • External reporting, transparency, and proactive disclosure.

VI.13. System Management and Cross-Functional

The System management and cross-Functional component supports transaction processing across all components and various security controls to protect the confidentiality, integrity, and accessibility of financial data maintained in the DFMS. To meet security requirements, the core financial system must ensure that management, operations, and technical baseline security controls are implemented. It must provide transaction processing integrity and general operating reliability, have the ability to query, access, and format information, and be well documented.

System management requirements include:

  • Master data management (e.g. vendors, chart of accounts, customers, procurement item);
  • Financial authorities (including Electronic Authentication and Authorization (EAA));
  • Audit trails;
  • Access controls and other security features;
  • Interoperability/interface management; and
  • Other cross-functional system configuration requirements, such as opening/closing periods, fiscal years, and multiple entity codes.

Section VII Conclusion

Guidance on common configuration requirements for DFMS in the GC is part of the OCG’s responsibilities of providing continuing leadership and direction for the stewardship of FMS. Ultimately, common configuration allows for an effective, consistent and prudent approach that supports the financial management community in fulfilling their respective financial management accountability roles and responsibilities.

APPENDIX A – Definitions and Acronyms

Definitions

Accounts of Canada
( comptes du Canada) – The centralized record of the financial transactions and account balances of the Government of Canada, maintained by the Receiver General. The Accounts of Canada consist of the summarized classification of transactions and account balances by responsibility, financial reporting, authority, program, object and transaction type.
Authoritative source
( Source faisant autorité) – The "system" (or "container") that holds the official version of the information or decision. The authoritative source can be automated or manual.
Authority classification
( classification par autorité) – Derived from the Estimates and identifies the parliamentary appropriation (vote), statute or other legislative authority under which the transaction is authorized. It also identifies whether the transaction is budgetary or non-budgetary and statutory or non-statutory.
Departmental chart of accounts
( plan comptable ministériel) – A list of departmental accounts and codes for all fields used to classify, record and report financial transactions in the government-wide coding block.
Departmental financial and materiel management system (DFMS)
( Système ministériel de gestion financière et matériel (SMGF)) – A system whose primary objectives are to demonstrate compliance by the government with the financial authorities granted by Parliament, comply with the government's accounting policies, inform the public through departmental financial statements, provide financial and materiel information for management and control, provide information for economic analysis and policy formulation, meet central agency reporting requirements and provide a basis for audit.
Financial and materiel management systems (FMS) cluster group
( Regroupement d'usagers du SGF) – A collective of departments working together to promote and implement business-driven and standardized solutions for interoperable financial and materiel management in the Government of Canada.
FMS cluster configuration
( Configuration du regroupement d'usagers du SGF) – Specific system settings or any custom programming delivered by the cluster to departments satisfying generic business requirements.
Financial event
( Activité financière) – Any activity that has financial consequences for the Government of Canada.
Financial information
( Information financière) – Any data or information used in understanding, managing and reporting on the monetary aspects of any activity. Financial information is not limited to accounting data, but includes aggregated information and knowledge developed and used to understand, manage and report on the monetary aspects of any activity.
Financial management systems (FMS)

(Systèmes de gestion financière (SGF)) – Any combination of business processes (end-to-end, automated and manual), procedures, controls, data and software applications, all of which are categorized as either departmental financial and materiel management systems (DFMS) or program systems and central systems that produce financial information and related non-financial information.

Financial management systems are used for any of the following:

  • Collecting, processing, maintaining, transmitting and reporting data about financial events and to maintain accountability for the related assets, liabilities and equity;
  • Supporting financial management, planning, budgeting and decision-making activities;
  • Accumulating and reporting cost information; or
  • Supporting the preparation of internal and external reports, such as departmental financial statements and input to the Public Accounts of Canada.
Financial reporting classification
( classification par rapports financiers) – Identifies the relevant asset, liability, equity, revenue or expense account and is used to maintain the accounts in the " Receiver General-General Ledger" and to prepare financial statements and the Public Accounts of Canada.
Management practices and controls
( pratiques et contrôles de gestion) – Policies, processes, procedures and systems that enable a department to operate its programs and activities, use its resources efficiently and effectively, exercise sound stewardship, fulfill its obligations and achieve its objectives.
Object classification
( classification par objets) – Identifies the type of goods or services acquired, the transfer payments made, the source of receipts or the cause of increases or decreases in assets and liabilities.
Program classification
( classification par programme) – Derived from the Estimates and identifies the program activities within a department's program activity architecture. Because departments provide expenditures for each program down to its activities and lower levels, expenditures can be aggregated to account for the use of resources in the achievement of results and the realization of the strategic outcome.
Program systems
( Systèmes de programme) – Systems that support programs and provide operational functionality by feeding into or taking information from departmental financial and materiel management systems ( DFMS) or central financial management systems that report or provide financial information significant to the financial management and/or the general management of departments or agencies on a consolidated or non-consolidated basis.
Responsibility classification
( classification par responsabilité) – Identifies the organizational unit that is responsible and accountable for the transaction. The responsibility structure must be consistent with the organizational structure to allow aggregation at the department or agency level.
Transaction type
(internal/external) classification ( classification par type d'opération [interne/externe]) – Identifies transactions as being either internal to the government or external (i.e., related to parties outside the Government of Canada reporting entity), allowing the government to produce consolidated financial statements that exclude internal transactions.

Acronyms

AMS:
Asset Management System
ARLU:
Annual Reference Level Update
CDFS:
Common Departmental Financial System
CEDI:
Common Enterprise Data Initiative
CFO:
Chief Financial Officer
FM-BP:
Common Financial Management Business Process
DH:
Deputy Head
DCFO:
Deputy Chief Financial Officer
FAA:
Financial Administration Act
FSA:
Financial System Authority
GC:
Government of Canada
Gs&Cs:
Grants and Contributions
HR:
Human Resources
IFMS:
Integrated Financial and Material System
IM:
Information Management
IT:
Information Technology
OCG:
Office of the Comptroller General
PAA:
Program Activity Architecture
PMO:
Project Management Office
RDIMS:
Records, Document, and Information Management System
RG:
Receiver General
RPP:
Report on Plans and Priorities
RACI:
Responsible, Accountable, Consulted and Informed
STSI:
Shared Travel Services Initiative
TB:
Treasury Board
TBD:
To Be Determined
TBS:
Treasury Board Secretariat
AMS:
Asset Management System
ARLU:
Annual Reference Level Update
CDFS:
Common Departmental Financial System
CEDI:
Common Enterprise Data Initiative
CFO:
Chief Financial Officer
FM-BP:
Common Financial Management Business Process
DH:
Deputy Head
DCFO:
Deputy Chief Financial Officer
FAA:
Financial Administration Act
FSA:
Financial System Authority
GC:
Government of Canada
Gs&Cs:
Grants and Contributions
HR:
Human Resources
IFMS:
Integrated Financial and Material System
IM:
Information Management
IT:
Information Technology
OCG:
Office of the Comptroller General
PAA:
Program Activity Architecture
PMO:
Project Management Office
RDIMS:
Records, Document, and Information Management System
RG:
Receiver General
RPP:
Report on Plans and Priorities
RACI:
Responsible, Accountable, Consulted and Informed
STSI:
Shared Travel Services Initiative
TB:
Treasury Board
TBD:
To Be Determined
TBS:
Treasury Board Secretariat

APPENDIX B – FM-BP, CEDI and FM-SC Linkages

FM-BP, CEDI and FM-SC Linkages

The following chart displays the linkages between the three initiatives being led by the Financial Systems Authority within the Office of the Comptroller General, namely, FM-BP, CEDI, and FM-SC.

Project Linkage Planning, Budgeting & Forecasting General Ledger Management Appropriation and Commitment Control Procurement Expenditure & Payment Management Revenue & Receivables Management Inventory Management Asset Management Pay Administration Travel Management Reporting System Management

Table 1 Notes

Table Note 1

Vote-netting or revolving fund revenues.

Return to table note 1 * referrer

Financial Management Business Process Initiative
Manage Planning and Budgeting YES NO YES NO NO NO NO NO NO NO YES YES
Manage Forecasting and Budget Re-Allocation YES NO YES NO NO NO NO NO NO NO YES YES
Manage Chart of Accounts NO YES NO NO NO NO NO NO NO NO YES YES
Manage Delegation of Financial Authorities YES NO YES YES YES NO NO NO YES YES YES YES
Manage Revenue, Receivables, and Receipts NO NO YEStable note 1 * NO NO YES NO NO NO NO YES YES
Manage Interdepartmental Settlements NO NO YES NO NO YES NO NO NO NO YES YES
Manage Collection of Receivables NO NO YES NO NO YES NO NO NO NO YES YES
Manage Customer Master File NO NO NO NO NO YES NO NO NO NO YES YES
Manage Financial Close NO YES YES NO NO NO NO NO NO NO YES YES
Manage Procure to Payment NO NO YES YES YES NO YES YES NO NO YES YES
Manage Travel (includes advance processing) NO NO YES NO NO YES NO NO NO YES YES YES
Manage Other Payments NO YES YES NO YES NO NO NO YES NO YES YES
Manage Relocation of Employees NO NO YES NO YES YES NO NO NO YES YES YES
Manage Distribution and Maintenance of Acquisitions Cards NO NO NO YES NO NO NO NO NO NO YES YES
Manage Vendor Master File NO NO NO NO YES NO NO NO NO NO YES YES
Manage Post Payment Verification NO NO YES NO YES NO NO NO NO NO YES YES
Manage Other Capital Assets NO YES NO YES YES NO NO YES NO NO YES YES
Manage Real Property NO NO NO NO YES NO NO YES NO NO YES YES
Manage Inventory NO NO NO NO NO NO YES YES NO NO YES YES
Pay Administration YES YES YES NO NO NO NO NO YES NO YES YES
Other HR Finance Interactions YES YES YES NO NO NO NO NO YES NO YES YES
Manage Grants and Contributions YES NO YES NO YES YES NO NO NO NO YES YES
Common Enterprise Data Initiative
Standard on Procurement Item NO NO NO YES NO NO YES YES NO NO NO YES
Standard on Dept. Chart of Accounts NO YES NO NO NO NO NO NO NO NO NO YES
Standard on Vendor Record NO NO NO YES YES NO NO NO YES NO NO YES
Standard on Customer Record NO NO NO NO NO YES NO NO YES NO NO YES
Guideline on Line Object Codes NO YES NO NO NO NO NO NO NO NO NO YES

APPENDIX C – FM-BP Processes

Appendix C - FM-BP Processes

The following is the current scope and timing for projects within the FM-BP initiative. The list will be updated as projects are approved. For further details, refer to the FM-BP Process Scope Document:

Planning, Budgeting and Forecasting
Project Model Delivery Date
Manage Planning & Budgeting Q2 2011/2012
Manage Forecasting and Budget Re-allocation Q3 2011/2012
Manage Chart of Accounts Q4 2012/2013
Manage Delegation of Financial Authorities Q4 2012/2013
Revenue and Accounts Receivable
Project Model Delivery Date
Manage Revenue, Receivables, and Receipts Q2 2011/2012
Manage Interdepartmental Settlements Q1 2011/2012
Manage Collection of Receivables Q4 2012/2013
Manage Customer Master File Q4 2012/2013
Manage Financial Close Q4 2012/2013
Expenditure and Accounts Payable
Project Model Delivery Date
Manage Procure to Payment Q4 2010/2011
Manage Travel (includes advance processing) Q1 2011/2012
Manage Other Payments Q4 2011/2012
Manage Distribution and Maintenance of Acquisition Cards Q4 2012/2013
Manage Vendor Master File Q3 2011/2012
Manage Post Payment Verification Q3 2011/2012
Materiel/Finance Interactions
Project Model Delivery Date
Manage Other Capital Assets Q1 2011/2012
Manage Real Property Q4 2012/2013
Manage Inventory Q3 2011/2012
HR/Finance Interactions
Project Model Delivery Date
Pay Administration Complete
Other HR Finance Interactions Complete
Transfer Payments
Project Model Delivery Date
Manage Grants and Contributions Q2 2011/2012

APPENDIX D - Policy and Legislation Linkages

The following matrix is being developed under the Common FM-BP initiative. The matrix indicates which financial management policy instruments have an impact on the twenty-two FM-BP common business processes. The matrix is subject to continual change and update as the FM-BP scope is finalized and guidelines for each FM-BP domain are developed.

Planning, Budgeting & Forecasting Domain
Policy Instrument / Reference Manage Planning and Budgeting Manage Forecasting and Budget Reallocation Manage Chart of Accounts Manage Delegation of Financial Authorities
A Guide to Preparing Treasury Board Submissions YES NO NO NO
Accounting Standard 1.2 - Treasury Board - Departmental and Agency Financial Statements NO NO NO NO
Accounting Standard 1.3 - Treasury Board - Departmental and Agency Quarterly Financial Report YES YES NO NO
Accounting Standard 3.1 - Treasury Board - Capital Assets NO NO NO NO
Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions) NO NO NO NO
Accounting Standard 3.3 - Treasury Board - Prepayments NO NO NO NO
Accounting Standard 3.4 - Treasury Board - Inventories NO NO NO NO
Accounting Standard 3.6 - Treasury Board - Contingencies NO NO NO NO
Acquisition Cards Program - Transfer of operational responsibility for the Government of Canada NO NO NO NO
Application of the Goods and Services Tax and the Harmonized Sales Tax in the Departments and Agencies of the Government of Canada, Policy on the - For FIS compliant Departments and Agencies (Rescinded) NO NO NO NO
Best Practices Guidelines on the Disposal of Surplus Real Property in the Context of Aboriginal Issues NO NO NO NO
Carry-Forward of Capital Funds, TB Circular 1987-53 YES YES NO NO
Common Human Resources Business Process NO NO NO NO
Common Services Policy NO NO NO NO
Contracting Policy NO NO NO NO
Controlled Goods Directive NO NO NO NO
Deductions from Pay (Rescinded) NO NO NO NO
Directive on Account Verification NO NO NO NO
Directive on Accountable Advances NO NO NO NO
Directive on Acquisition Cards NO NO NO NO
Directive on Contingencies NO NO NO NO
Directive on Delegation of Financial Authorities for Disbursements NO NO NO NO
Directive on Departmental Bank Accounts NO NO NO NO
Directive on Disposal of Surplus Materiel NO NO NO NO
Directive on Expenditure Initiation and Commitment Control NO NO NO NO
Directive on Financial Management of Pay Administration NO NO NO NO
Directive on Fleet Management: Executive Vehicles NO NO NO NO
Directive on Fleet Management: Light Duty Vehicles NO NO NO NO
Directive on Loans and Loan Guarantees NO NO NO NO
Directive on Losses of Money or Property NO NO NO NO
Directive on Motor Vehicle Operations NO NO NO NO
Directive on Payment Requisitioning and Cheque Control NO NO NO NO
Directive on Receipt, Deposit and Recording of Money NO NO NO NO
Directive on Receivables Management NO NO NO NO
Directive on Specified Purposes Accounts NO NO NO NO
Directive on Stewardship of Financial Management Systems NO NO NO NO
Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax NO NO NO NO
Directive on the Management of Expenditures on Travel, Hospitality and Conferences NO NO NO NO
Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees NO NO NO NO
Directive on the Sale or Transfer of Surplus Real Property NO NO NO NO
Directive on Transfer Payments NO NO NO NO
Directive on Travel Cards and Travellers Cheques NO NO NO NO
Fees (Policy) NO NO NO NO
Financial Administration Act YES NO NO NO
Financial Information Strategy Accounting Manual NO NO NO NO
Guide on the Audit of Federal Contributions - Part II: Suggested Approaches and Procedures - Rescinded NO NO NO NO
Guide to Fleet Management, Chapter 1: Light-Duty Vehicles NO NO NO NO
Guide to Investment Planning - Assets and Acquired Services YES NO NO NO
Guide to Management of Materiel NO NO NO NO
Guide to the Management of Movable Heritage Assets NO NO NO NO
Guide to the Management of Real Property NO NO NO NO
Guideline on Collection of Receivables NO NO NO NO
Guideline on Common Financial Management Business Process for Pay Administration NO NO NO NO
Guideline on Financial Management of Pay Administration NO NO NO NO
Guideline on Three-year Plan for Transfer Payment Programs YES NO NO NO
Hospitality Policy - Rescinded NO NO NO NO
Implementation Strategy for the Policy on Investment Planning - Assets and Acquired Services and the Policy on the Management of Projects NO NO NO NO
Management Accountability Framework NO NO NO NO
Management of Major Crown Projects [To Be Rescinded: 2012-04-01] NO NO NO NO
Manager's Guide to Operating Budgets YES YES NO NO
Membership Fees Policy - Chapter 6-1 NO NO NO NO
NJC Relocation Directive NO NO NO NO
Notice on Policy on Management of Real Property NO NO NO NO
Personnel Pay Input Manual (PPIM) NO NO NO NO
Policy Framework for the Management of Assets and Acquired Services NO NO NO NO
Policy Framework for the Management of Compensation NO NO NO NO
Policy on Accounting for Inventories NO NO NO NO
Policy on Accounting for Non-Monetary Transactions NO NO NO NO
Policy on Allowances for Valuation of Assets and Liabilities NO NO NO NO
Policy on Decision Making in Limiting Contractor Liability in Crown Procurement Contracts NO NO NO NO
Policy on Electronic Authorization and Authentication NO NO NO NO
Policy on Financial Management Governance YES YES NO NO
Policy on Financial Resource Management, Information and Reporting YES YES NO NO
Policy on Garnishment NO NO NO NO
Policy on Interdepartmental Charging and Transfers Between Appropriations NO NO NO NO
Policy on Internal Control (PIC) NO NO NO NO
Policy on Investment Planning - Assets and Acquired Services YES YES NO NO
Policy on Learning, Training and Development NO NO NO NO
Policy on Long-term Capital Plans [To Be Rescinded: 2012-04-01] NO NO NO NO
Policy on Management of Materiel NO NO NO NO
Policy on Management of Projects YES NO NO NO
Policy on Management of Real Property NO NO NO NO
Policy on Management, Resources and Results Structures YES YES NO NO
Policy on Payables at Year-End (PAYE) NO NO NO NO
Policy on Service Standards for External Fees NO NO NO NO
Policy on Special Revenue Spending Authorities NO NO NO NO
Policy on Stewardship of Financial Management Systems NO NO NO NO
Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements) - Rescinded NO NO NO NO
Policy on Transfer Payments YES NO NO NO
Policy on Workers' Compensation NO NO NO NO
Procurement Review Policy NO NO NO NO
Project Management Policy [To Be Rescinded: 2012-04-01] NO NO NO NO
Receiver General Control Framework NO NO NO NO
Receiver General Manual NO NO NO NO
Receiver General Manual, "Chapter 6: Payroll Systems (PS) and Departments" NO NO NO NO
Receiver General Manual, "Chapter 7: Receiver General-General Ledger (RG-GL)" NO NO NO NO
Receiver General Manual, "Chapter 8: Central Financial Management Reporting System (CFMRS) and Departments" NO NO NO NO
Recovery of Amounts due to the Crown, Treasury Board NO NO NO NO
Retention of Royalties, Fees from Licensing of Crown-Owned Intellectual Property NO NO NO NO
Special Travel Authorities NO NO NO NO
Standard on Appraisals and Estimates Standard for Real Property NO NO NO NO
Standards on Knowledge for Required Training NO NO NO NO
Taxable Benefits and Allowances Chart, Canada Revenue Agency NO NO NO NO
Taxable Benefits and Allowances, Employer's Guide - Canada Revenue Agency NO NO NO NO
TBITS 12: Codes for the Representation of Currencies and Funds - Implementation Criteria NO NO NO NO
TBITS 25: Materiel Coding - Implementation Criteria NO NO NO NO
Travel Directive NO NO NO NO
Treasury Board Additions to Basic Pay NO NO NO NO
Treasury Board Pay Administration Guide NO NO NO NO
Revenue & Accounts Receivable Domain
Policy Instrument / Reference Manage Revenue, Receivables, and Receipts Manage Inter-departmental Settlements Manage Collection of Receivables Manage Customer Master File Manage Financial Close
A Guide to Preparing Treasury Board Submissions NO NO NO NO YES
Accounting Standard 1.2 - Treasury Board - Departmental and Agency Financial Statements NO NO NO NO NO
Accounting Standard 1.3 - Treasury Board - Departmental and Agency Quarterly Financial Report NO NO NO NO possible
Accounting Standard 3.1 - Treasury Board - Capital Assets NO NO NO NO NO
Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions) NO NO NO NO NO
Accounting Standard 3.3 - Treasury Board - Prepayments NO NO NO NO NO
Accounting Standard 3.4 - Treasury Board - Inventories NO NO NO NO NO
Accounting Standard 3.6 - Treasury Board - Contingencies NO NO NO NO YES
Acquisition Cards Program - Transfer of operational responsibility for the Government of Canada NO NO NO NO NO
Application of the Goods and Services Tax and the Harmonized Sales Tax in the Departments and Agencies of the Government of Canada, Policy on the - For FIS compliant Departments and Agencies (Rescinded) NO NO NO NO possible
Best Practices Guidelines on the Disposal of Surplus Real Property in the Context of Aboriginal Issues NO NO NO NO NO
Carry-Forward of Capital Funds, TB Circular 1987-53 NO NO NO NO NO
Common Human Resources Business Process NO NO NO NO NO
Common Services Policy NO YES NO NO NO
Contracting Policy NO NO NO NO NO
Controlled Goods Directive NO NO NO NO NO
Deductions from Pay (Rescinded) NO NO NO NO NO
Directive on Account Verification NO YES NO NO NO
Directive on Accountable Advances YES NO NO NO NO
Directive on Acquisition Cards NO NO NO NO NO
Directive on Contingencies NO NO NO NO YES
Directive on Delegation of Financial Authorities for Disbursements NO NO NO NO NO
Directive on Departmental Bank Accounts NO NO NO NO possible
Directive on Disposal of Surplus Materiel NO NO NO NO NO
Directive on Expenditure Initiation and Commitment Control NO NO NO NO NO
Directive on Financial Management of Pay Administration NO NO NO NO NO
Directive on Fleet Management: Executive Vehicles NO NO NO NO NO
Directive on Fleet Management: Light Duty Vehicles NO NO NO NO NO
Directive on Loans and Loan Guarantees possible NO NO NO NO
Directive on Losses of Money or Property NO NO NO NO NO
Directive on Motor Vehicle Operations NO NO NO NO NO
Directive on Payment Requisitioning and Cheque Control NO YES NO NO NO
Directive on Receipt, Deposit and Recording of Money YES NO NO NO NO
Directive on Receivables Management YES NO NO NO NO
Directive on Specified Purposes Accounts possible NO NO NO NO
Directive on Stewardship of Financial Management Systems NO YES NO NO NO
Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax NO NO NO NO NO
Directive on the Management of Expenditures on Travel, Hospitality and Conferences NO NO NO NO NO
Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees possible NO NO NO NO
Directive on the Sale or Transfer of Surplus Real Property NO NO NO NO NO
Directive on Transfer Payments NO NO NO NO NO
Directive on Travel Cards and Travellers Cheques YES NO NO NO NO
Fees (Policy) NO YES NO NO NO
Financial Administration Act YES YES NO NO NO
Financial Information Strategy Accounting Manual NO NO NO NO NO
Guide on the Audit of Federal Contributions - Part II: Suggested Approaches and Procedures - Rescinded NO NO NO NO NO
Guide to Fleet Management, Chapter 1: Light-Duty Vehicles NO NO NO NO NO
Guide to Investment Planning - Assets and Acquired Services NO NO NO NO NO
Guide to Management of Materiel NO NO NO NO NO
Guide to the Management of Movable Heritage Assets NO NO NO NO NO
Guide to the Management of Real Property YES NO NO NO NO
Guideline on Collection of Receivables NO NO NO NO NO
Guideline on Common Financial Management Business Process for Pay Administration NO NO NO NO NO
Guideline on Financial Management of Pay Administration NO NO NO NO NO
Guideline on Three-year Plan for Transfer Payment Programs NO NO NO NO NO
Hospitality Policy - Rescinded NO NO NO NO NO
Implementation Strategy for the Policy on Investment Planning - Assets and Acquired Services and the Policy on the Management of Projects NO NO NO NO NO
Management Accountability Framework NO NO NO NO NO
Management of Major Crown Projects [To Be Rescinded: 2012-04-01] NO NO NO NO NO
Manager's Guide to Operating Budgets NO NO NO NO YES
Membership Fees Policy - Chapter 6-1 NO NO NO NO NO
NJC Relocation Directive NO NO NO NO NO
Notice on Policy on Management of Real Property NO NO NO NO NO
Personnel Pay Input Manual (PPIM) NO NO NO NO NO
Policy Framework for the Management of Assets and Acquired Services NO NO NO NO NO
Policy Framework for the Management of Compensation NO NO NO NO NO
Policy on Accounting for Inventories NO NO NO NO possible
Policy on Accounting for Non-Monetary Transactions NO NO NO NO YES
Policy on Allowances for Valuation of Assets and Liabilities NO NO NO NO NO
Policy on Decision Making in Limiting Contractor Liability in Crown Procurement Contracts NO YES NO NO possible
Policy on Electronic Authorization and Authentication NO NO NO NO NO
Policy on Financial Management Governance NO NO NO NO NO
Policy on Financial Resource Management, Information and Reporting NO NO NO NO NO
Policy on Garnishment NO YES NO NO NO
Policy on Interdepartmental Charging and Transfers Between Appropriations NO NO NO NO NO
Policy on Internal Control (PIC) NO NO NO NO NO
Policy on Investment Planning - Assets and Acquired Services NO NO NO NO NO
Policy on Learning, Training and Development NO NO NO NO NO
Policy on Long-term Capital Plans [To Be Rescinded: 2012-04-01] NO NO NO NO NO
Policy on Management of Materiel NO NO NO NO NO
Policy on Management of Projects NO NO NO NO NO
Policy on Management of Real Property NO NO NO NO NO
Policy on Management, Resources and Results Structures NO NO NO NO YES
Policy on Payables at Year-End (PAYE) possible NO NO NO NO
Policy on Service Standards for External Fees YES NO NO NO NO
Policy on Special Revenue Spending Authorities NO YES NO NO NO
Policy on Stewardship of Financial Management Systems YES NO NO NO NO
Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements) - Rescinded NO NO NO NO NO
Policy on Transfer Payments NO NO NO NO NO
Policy on Workers' Compensation NO NO NO NO NO
Procurement Review Policy NO NO NO NO NO
Project Management Policy [To Be Rescinded: 2012-04-01] NO NO NO NO NO
Receiver General Control Framework NO YES NO NO NO
Receiver General Manual NO NO NO NO NO
Receiver General Manual, "Chapter 6: Payroll Systems (PS) and Departments" NO NO NO NO YES
Receiver General Manual, "Chapter 7: Receiver General-General Ledger (RG-GL)" NO NO NO NO NO
Receiver General Manual, "Chapter 8: Central Financial Management Reporting System (CFMRS) and Departments" NO NO NO NO NO
Recovery of Amounts due to the Crown, Treasury Board possible NO NO NO NO
Retention of Royalties, Fees from Licensing of Crown-Owned Intellectual Property NO NO NO NO NO
Special Travel Authorities NO NO NO NO NO
Standard on Appraisals and Estimates Standard for Real Property NO NO NO NO NO
Standards on Knowledge for Required Training NO NO NO NO NO
Taxable Benefits and Allowances Chart, Canada Revenue Agency NO NO NO NO NO
Taxable Benefits and Allowances, Employer's Guide - Canada Revenue Agency NO NO NO NO possible
TBITS 12: Codes for the Representation of Currencies and Funds - Implementation Criteria NO NO NO NO NO
TBITS 25: Materiel Coding - Implementation Criteria NO NO NO NO NO
Travel Directive NO NO NO NO NO
Treasury Board Additions to Basic Pay NO NO NO NO NO
Treasury Board Pay Administration Guide NO NO NO NO NO
Expenditure and Accounts Payable Domain
Policy Instrument / Reference Manage Procure to Payment Manage Travel Manage Other Payments Manage Relocation of Employees Manage Distribution / Maintenance of Acquisition Cards Manage Vendor Master File Manage Post-Payment Verification
A Guide to Preparing Treasury Board Submissions YES NO NO NO NO NO NO
Accounting Standard 1.2 - Treasury Board - Departmental and Agency Financial Statements NO NO NO NO NO NO NO
Accounting Standard 1.3 - Treasury Board - Departmental and Agency Quarterly Financial Report NO NO NO NO NO NO NO
Accounting Standard 3.1 - Treasury Board - Capital Assets NO NO NO NO NO NO NO
Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions) NO NO NO NO NO NO YES
Accounting Standard 3.3 - Treasury Board - Prepayments NO NO YES NO NO NO YES
Accounting Standard 3.4 - Treasury Board - Inventories NO NO NO NO NO NO NO
Accounting Standard 3.6 - Treasury Board - Contingencies NO NO YES NO NO NO YES
Acquisition Cards Program - Transfer of operational responsibility for the Government of Canada NO NO NO NO NO NO NO
Application of the Goods and Services Tax and the Harmonized Sales Tax in the Departments and Agencies of the Government of Canada, Policy on the - For FIS compliant Departments and Agencies (Rescinded) NO possible possible NO NO NO NO
Best Practices Guidelines on the Disposal of Surplus Real Property in the Context of Aboriginal Issues NO NO NO NO NO NO NO
Carry-Forward of Capital Funds, TB Circular 1987-53 NO NO NO NO NO NO NO
Common Human Resources Business Process NO NO NO NO NO NO NO
Common Services Policy YES YES NO NO NO NO NO
Contracting Policy YES NO NO NO NO NO YES
Controlled Goods Directive NO NO NO NO NO NO NO
Deductions from Pay (Rescinded) NO NO NO NO NO NO NO
Directive on Account Verification YES indirect indirect NO NO NO YES
Directive on Accountable Advances YES NO NO NO NO NO YES
Directive on Acquisition Cards YES NO NO NO NO NO YES
Directive on Contingencies NO NO NO NO NO NO NO
Directive on Delegation of Financial Authorities for Disbursements YES NO NO NO NO NO YES
Directive on Departmental Bank Accounts YES possible possible NO NO NO NO
Directive on Disposal of Surplus Materiel NO NO NO NO NO NO NO
Directive on Expenditure Initiation and Commitment Control YES YES NO NO NO NO YES
Directive on Financial Management of Pay Administration NO NO NO NO NO NO YES
Directive on Fleet Management: Executive Vehicles NO NO NO NO NO NO NO
Directive on Fleet Management: Light Duty Vehicles NO NO NO NO NO NO NO
Directive on Loans and Loan Guarantees NO NO NO NO NO NO NO
Directive on Losses of Money or Property NO NO NO NO NO NO NO
Directive on Motor Vehicle Operations NO NO NO NO NO NO NO
Directive on Payment Requisitioning and Cheque Control YES NO NO NO NO NO YES
Directive on Receipt, Deposit and Recording of Money NO NO NO NO NO NO NO
Directive on Receivables Management NO NO NO NO NO NO NO
Directive on Specified Purposes Accounts NO NO NO NO NO NO YES
Directive on Stewardship of Financial Management Systems YES NO NO NO NO NO NO
Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax YES NO NO NO NO NO NO
Directive on the Management of Expenditures on Travel, Hospitality and Conferences NO NO YES NO NO NO YES
Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees NO NO NO NO NO NO NO
Directive on the Sale or Transfer of Surplus Real Property NO NO NO NO NO NO YES
Directive on Transfer Payments NO YES NO NO NO NO YES
Directive on Travel Cards and Travellers Cheques NO NO NO NO NO NO NO
Fees (Policy) YES NO NO NO NO NO YES
Financial Administration Act NO NO NO NO NO NO YES
Financial Information Strategy Accounting Manual NO NO NO NO NO NO NO
Guide on the Audit of Federal Contributions - Part II: Suggested Approaches and Procedures - Rescinded YES NO NO NO NO NO NO
Guide to Fleet Management, Chapter 1: Light-Duty Vehicles NO NO NO NO NO NO NO
Guide to Investment Planning - Assets and Acquired Services NO NO NO NO NO NO NO
Guide to Management of Materiel NO NO NO NO NO NO NO
Guide to the Management of Movable Heritage Assets NO NO NO NO NO NO NO
Guide to the Management of Real Property NO NO NO NO NO NO NO
Guideline on Collection of Receivables NO NO NO NO NO NO NO
Guideline on Common Financial Management Business Process for Pay Administration NO NO NO NO NO NO YES
Guideline on Financial Management of Pay Administration NO NO NO NO NO NO NO
Guideline on Three-year Plan for Transfer Payment Programs NO NO possible NO NO NO YES
Hospitality Policy - Rescinded NO NO NO NO NO NO NO
Implementation Strategy for the Policy on Investment Planning - Assets and Acquired Services and the Policy on the Management of Projects YES NO NO NO NO NO NO
Management Accountability Framework NO NO NO NO NO NO NO
Management of Major Crown Projects [To Be Rescinded: 2012-04-01] NO NO NO NO NO NO NO
Manager's Guide to Operating Budgets NO NO NO NO NO NO YES
Membership Fees Policy - Chapter 6-1 NO NO NO NO NO NO YES
NJC Relocation Directive NO NO NO NO NO NO NO
Notice on Policy on Management of Real Property NO NO NO NO NO NO NO
Personnel Pay Input Manual (PPIM) YES NO NO NO NO NO NO
Policy Framework for the Management of Assets and Acquired Services NO NO NO NO NO NO NO
Policy Framework for the Management of Compensation NO NO NO NO NO NO NO
Policy on Accounting for Inventories NO possible possible NO NO NO NO
Policy on Accounting for Non-Monetary Transactions NO NO NO NO NO NO NO
Policy on Allowances for Valuation of Assets and Liabilities YES NO NO NO NO NO NO
Policy on Decision Making in Limiting Contractor Liability in Crown Procurement Contracts NO YES possible NO NO NO YES
Policy on Electronic Authorization and Authentication YES NO NO NO NO NO NO
Policy on Financial Management Governance NO NO NO NO NO NO NO
Policy on Financial Resource Management, Information and Reporting NO NO YES NO NO NO NO
Policy on Garnishment NO NO NO NO NO NO YES
Policy on Interdepartmental Charging and Transfers Between Appropriations YES NO NO NO NO NO YES
Policy on Internal Control (PIC) YES NO NO NO NO NO NO
Policy on Investment Planning - Assets and Acquired Services YES NO NO NO NO NO NO
Policy on Learning, Training and Development NO NO NO NO NO NO NO
Policy on Long-term Capital Plans [To Be Rescinded: 2012-04-01] YES NO NO NO NO NO NO
Policy on Management of Materiel YES NO NO NO NO NO NO
Policy on Management of Projects NO NO NO NO NO NO NO
Policy on Management of Real Property YES NO NO NO NO NO NO
Policy on Management, Resources and Results Structures NO NO NO NO NO NO NO
Policy on Payables at Year-End (PAYE) NO NO NO NO NO NO NO
Policy on Service Standards for External Fees NO NO NO NO NO NO NO
Policy on Special Revenue Spending Authorities NO NO NO NO NO NO NO
Policy on Stewardship of Financial Management Systems NO NO NO NO NO NO NO
Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements) - Rescinded NO NO NO NO NO NO YES
Policy on Transfer Payments NO NO NO NO NO NO NO
Policy on Workers' Compensation NO NO NO NO NO NO NO
Procurement Review Policy NO NO NO NO NO NO NO
Project Management Policy [To Be Rescinded: 2012-04-01] YES NO NO NO NO NO NO
Receiver General Control Framework YES NO NO NO NO NO NO
Receiver General Manual NO NO NO NO NO NO NO
Receiver General Manual, "Chapter 6: Payroll Systems (PS) and Departments" NO NO NO NO NO NO NO
Receiver General Manual, "Chapter 7: Receiver General-General Ledger (RG-GL)" NO NO NO NO NO NO NO
Receiver General Manual, "Chapter 8: Central Financial Management Reporting System (CFMRS) and Departments" NO NO NO NO NO NO NO
Recovery of Amounts due to the Crown, Treasury Board NO NO NO NO NO NO NO
Retention of Royalties, Fees from Licensing of Crown-Owned Intellectual Property NO YES NO NO NO NO NO
Special Travel Authorities NO NO NO NO NO NO NO
Standard on Appraisals and Estimates Standard for Real Property YES NO NO NO NO NO NO
Standards on Knowledge for Required Training NO NO NO NO NO NO NO
Taxable Benefits and Allowances Chart, Canada Revenue Agency NO NO NO NO NO NO NO
Taxable Benefits and Allowances, Employer's Guide - Canada Revenue Agency NO possible possible NO NO NO NO
TBITS 12: Codes for the Representation of Currencies and Funds - Implementation Criteria NO NO NO NO NO NO NO
TBITS 25: Materiel Coding - Implementation Criteria NO YES NO NO NO NO YES
Travel Directive NO NO YES NO NO NO YES
Treasury Board Additions to Basic Pay NO NO NO NO NO NO YES
Treasury Board Pay Administration Guide NO NO NO NO NO NO NO
Materiel/Finance Interactions Domain
Policy Instrument / Reference Manage Other Capital Assets Manage Real Property Manage Inventory
A Guide to Preparing Treasury Board Submissions NO NO NO
Accounting Standard 1.2 - Treasury Board - Departmental and Agency Financial Statements NO NO NO
Accounting Standard 1.3 - Treasury Board - Departmental and Agency Quarterly Financial Report NO NO NO
Accounting Standard 3.1 - Treasury Board - Capital Assets YES YES YES
Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions) NO NO NO
Accounting Standard 3.3 - Treasury Board - Prepayments NO NO NO
Accounting Standard 3.4 - Treasury Board - Inventories NO NO YES
Accounting Standard 3.6 - Treasury Board - Contingencies NO NO NO
Acquisition Cards Program - Transfer of operational responsibility for the Government of Canada NO NO NO
Application of the Goods and Services Tax and the Harmonized Sales Tax in the Departments and Agencies of the Government of Canada, Policy on the - For FIS compliant Departments and Agencies (Rescinded) NO NO NO
Best Practices Guidelines on the Disposal of Surplus Real Property in the Context of Aboriginal Issues NO YES NO
Carry-Forward of Capital Funds, TB Circular 1987-53 NO NO NO
Common Human Resources Business Process NO NO NO
Common Services Policy YES YES YES
Contracting Policy NO NO YES
Controlled Goods Directive YES YES YES
Deductions from Pay (Rescinded) NO NO NO
Directive on Account Verification NO NO NO
Directive on Accountable Advances NO NO NO
Directive on Acquisition Cards NO NO NO
Directive on Contingencies NO NO NO
Directive on Delegation of Financial Authorities for Disbursements NO NO NO
Directive on Departmental Bank Accounts NO NO NO
Directive on Disposal of Surplus Materiel YES NO YES
Directive on Expenditure Initiation and Commitment Control NO NO NO
Directive on Financial Management of Pay Administration NO NO NO
Directive on Fleet Management: Executive Vehicles YES NO NO
Directive on Fleet Management: Light Duty Vehicles YES NO NO
Directive on Loans and Loan Guarantees NO NO NO
Directive on Losses of Money or Property possible possible NO
Directive on Motor Vehicle Operations possible possible NO
Directive on Payment Requisitioning and Cheque Control NO NO NO
Directive on Receipt, Deposit and Recording of Money NO NO NO
Directive on Receivables Management NO NO NO
Directive on Specified Purposes Accounts NO NO NO
Directive on Stewardship of Financial Management Systems NO NO NO
Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax NO NO NO
Directive on the Management of Expenditures on Travel, Hospitality and Conferences possible possible NO
Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees NO YES NO
Directive on the Sale or Transfer of Surplus Real Property NO NO NO
Directive on Transfer Payments NO NO NO
Directive on Travel Cards and Travellers Cheques NO NO NO
Fees (Policy) NO NO NO
Financial Administration Act NO NO YES
Financial Information Strategy Accounting Manual NO NO NO
Guide on the Audit of Federal Contributions - Part II: Suggested Approaches and Procedures - Rescinded NO NO NO
Guide to Fleet Management, Chapter 1: Light-Duty Vehicles NO NO YES
Guide to Investment Planning - Assets and Acquired Services YES NO YES
Guide to Management of Materiel YES NO NO
Guide to the Management of Movable Heritage Assets NO YES NO
Guide to the Management of Real Property NO NO NO
Guideline on Collection of Receivables NO NO NO
Guideline on Common Financial Management Business Process for Pay Administration NO NO NO
Guideline on Financial Management of Pay Administration NO NO NO
Guideline on Three-year Plan for Transfer Payment Programs NO NO NO
Hospitality Policy - Rescinded possible possible NO
Implementation Strategy for the Policy on Investment Planning - Assets and Acquired Services and the Policy on the Management of Projects NO NO NO
Management Accountability Framework possible possible NO
Management of Major Crown Projects [To Be Rescinded: 2012-04-01] NO NO NO
Manager's Guide to Operating Budgets NO NO NO
Membership Fees Policy - Chapter 6-1 NO NO NO
NJC Relocation Directive NO YES NO
Notice on Policy on Management of Real Property NO NO NO
Personnel Pay Input Manual (PPIM) YES NO YES
Policy Framework for the Management of Assets and Acquired Services NO NO NO
Policy Framework for the Management of Compensation NO NO YES
Policy on Accounting for Inventories NO NO NO
Policy on Accounting for Non-Monetary Transactions possible possible NO
Policy on Allowances for Valuation of Assets and Liabilities NO NO NO
Policy on Decision Making in Limiting Contractor Liability in Crown Procurement Contracts NO NO NO
Policy on Electronic Authorization and Authentication NO NO NO
Policy on Financial Management Governance NO NO NO
Policy on Financial Resource Management, Information and Reporting NO NO NO
Policy on Garnishment NO NO NO
Policy on Interdepartmental Charging and Transfers Between Appropriations NO NO NO
Policy on Internal Control (PIC) YES NO NO
Policy on Investment Planning - Assets and Acquired Services NO NO NO
Policy on Learning, Training and Development possible possible NO
Policy on Long-term Capital Plans [To Be Rescinded: 2012-04-01] YES NO YES
Policy on Management of Materiel possible NO NO
Policy on Management of Projects NO YES NO
Policy on Management of Real Property NO NO NO
Policy on Management, Resources and Results Structures NO NO NO
Policy on Payables at Year-End (PAYE) NO NO NO
Policy on Service Standards for External Fees NO NO NO
Policy on Special Revenue Spending Authorities NO NO NO
Policy on Stewardship of Financial Management Systems NO NO NO
Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements) - Rescinded NO NO NO
Policy on Transfer Payments NO NO NO
Policy on Workers' Compensation NO NO NO
Procurement Review Policy NO NO NO
Project Management Policy [To Be Rescinded: 2012-04-01] NO NO NO
Receiver General Control Framework NO NO NO
Receiver General Manual NO NO NO
Receiver General Manual, "Chapter 6: Payroll Systems (PS) and Departments" NO NO NO
Receiver General Manual, "Chapter 7: Receiver General-General Ledger (RG-GL)" NO NO NO
Receiver General Manual, "Chapter 8: Central Financial Management Reporting System (CFMRS) and Departments" NO NO NO
Recovery of Amounts due to the Crown, Treasury Board NO NO NO
Retention of Royalties, Fees from Licensing of Crown-Owned Intellectual Property NO NO NO
Special Travel Authorities NO YES NO
Standard on Appraisals and Estimates Standard for Real Property NO NO NO
Standards on Knowledge for Required Training NO NO NO
Taxable Benefits and Allowances Chart, Canada Revenue Agency NO NO NO
Taxable Benefits and Allowances, Employer's Guide - Canada Revenue Agency NO NO NO
TBITS 12: Codes for the Representation of Currencies and Funds - Implementation Criteria possible possible NO
TBITS 25: Materiel Coding - Implementation Criteria NO NO NO
Travel Directive NO NO NO
Treasury Board Additions to Basic Pay NO NO NO
Treasury Board Pay Administration Guide possible possible NO
HR/Finance Interactions Domain
Policy Instrument / Reference Pay Administration Other HR Finance Interactions
A Guide to Preparing Treasury Board Submissions NO NO
Accounting Standard 1.2 - Treasury Board - Departmental and Agency Financial Statements NO YES
Accounting Standard 1.3 - Treasury Board - Departmental and Agency Quarterly Financial Report NO NO
Accounting Standard 3.1 - Treasury Board - Capital Assets NO NO
Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions) NO NO
Accounting Standard 3.3 - Treasury Board - Prepayments NO NO
Accounting Standard 3.4 - Treasury Board - Inventories NO NO
Accounting Standard 3.6 - Treasury Board - Contingencies NO NO
Acquisition Cards Program - Transfer of operational responsibility for the Government of Canada NO NO
Application of the Goods and Services Tax and the Harmonized Sales Tax in the Departments and Agencies of the Government of Canada, Policy on the - For FIS compliant Departments and Agencies (Rescinded) NO NO
Best Practices Guidelines on the Disposal of Surplus Real Property in the Context of Aboriginal Issues NO NO
Carry-Forward of Capital Funds, TB Circular 1987-53 NO NO
Common Human Resources Business Process NO YES
Common Services Policy NO NO
Contracting Policy NO NO
Controlled Goods Directive NO NO
Deductions from Pay (Rescinded) NO YES
Directive on Account Verification YES NO
Directive on Accountable Advances NO NO
Directive on Acquisition Cards NO NO
Directive on Contingencies NO NO
Directive on Delegation of Financial Authorities for Disbursements YES NO
Directive on Departmental Bank Accounts NO NO
Directive on Disposal of Surplus Materiel NO NO
Directive on Expenditure Initiation and Commitment Control YES NO
Directive on Financial Management of Pay Administration YES YES
Directive on Fleet Management: Executive Vehicles NO NO
Directive on Fleet Management: Light Duty Vehicles NO NO
Directive on Loans and Loan Guarantees NO NO
Directive on Losses of Money or Property NO NO
Directive on Motor Vehicle Operations NO NO
Directive on Payment Requisitioning and Cheque Control YES YES
Directive on Receipt, Deposit and Recording of Money NO NO
Directive on Receivables Management NO NO
Directive on Specified Purposes Accounts NO NO
Directive on Stewardship of Financial Management Systems NO NO
Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax NO NO
Directive on the Management of Expenditures on Travel, Hospitality and Conferences possible YES
Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees NO NO
Directive on the Sale or Transfer of Surplus Real Property NO NO
Directive on Transfer Payments NO NO
Directive on Travel Cards and Travellers Cheques NO NO
Fees (Policy) YES YES
Financial Administration Act NO YES
Financial Information Strategy Accounting Manual NO NO
Guide on the Audit of Federal Contributions - Part II: Suggested Approaches and Procedures - Rescinded NO NO
Guide to Fleet Management, Chapter 1: Light-Duty Vehicles NO NO
Guide to Investment Planning - Assets and Acquired Services NO YES
Guide to Management of Materiel NO NO
Guide to the Management of Movable Heritage Assets NO NO
Guide to the Management of Real Property NO NO
Guideline on Collection of Receivables NO YES
Guideline on Common Financial Management Business Process for Pay Administration YES YES
Guideline on Financial Management of Pay Administration NO NO
Guideline on Three-year Plan for Transfer Payment Programs NO NO
Hospitality Policy - Rescinded NO NO
Implementation Strategy for the Policy on Investment Planning - Assets and Acquired Services and the Policy on the Management of Projects NO NO
Management Accountability Framework NO NO
Management of Major Crown Projects [To Be Rescinded: 2012-04-01] NO NO
Manager's Guide to Operating Budgets possible YES
Membership Fees Policy - Chapter 6-1 possible possible
NJC Relocation Directive NO NO
Notice on Policy on Management of Real Property YES NO
Personnel Pay Input Manual (PPIM) NO NO
Policy Framework for the Management of Assets and Acquired Services YES NO
Policy Framework for the Management of Compensation NO NO
Policy on Accounting for Inventories NO NO
Policy on Accounting for Non-Monetary Transactions NO NO
Policy on Allowances for Valuation of Assets and Liabilities NO NO
Policy on Decision Making in Limiting Contractor Liability in Crown Procurement Contracts NO NO
Policy on Electronic Authorization and Authentication NO YES
Policy on Financial Management Governance NO NO
Policy on Financial Resource Management, Information and Reporting NO YES
Policy on Garnishment NO NO
Policy on Interdepartmental Charging and Transfers Between Appropriations NO NO
Policy on Internal Control (PIC) NO NO
Policy on Investment Planning - Assets and Acquired Services NO YES
Policy on Learning, Training and Development NO NO
Policy on Long-term Capital Plans [To Be Rescinded: 2012-04-01] NO NO
Policy on Management of Materiel NO NO
Policy on Management of Projects NO NO
Policy on Management of Real Property NO NO
Policy on Management, Resources and Results Structures NO NO
Policy on Payables at Year-End (PAYE) NO NO
Policy on Service Standards for External Fees NO NO
Policy on Special Revenue Spending Authorities NO NO
Policy on Stewardship of Financial Management Systems NO NO
Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements) - Rescinded NO NO
Policy on Transfer Payments NO YES
Policy on Workers' Compensation NO NO
Procurement Review Policy NO NO
Project Management Policy [To Be Rescinded: 2012-04-01] NO NO
Receiver General Control Framework NO YES
Receiver General Manual YES NO
Receiver General Manual, "Chapter 6: Payroll Systems (PS) and Departments" YES NO
Receiver General Manual, "Chapter 7: Receiver General-General Ledger (RG-GL)" YES NO
Receiver General Manual, "Chapter 8: Central Financial Management Reporting System (CFMRS) and Departments" NO YES
Recovery of Amounts due to the Crown, Treasury Board NO NO
Retention of Royalties, Fees from Licensing of Crown-Owned Intellectual Property NO NO
Special Travel Authorities NO NO
Standard on Appraisals and Estimates Standard for Real Property NO YES
Standards on Knowledge for Required Training NO YES
Taxable Benefits and Allowances Chart, Canada Revenue Agency NO YES
Taxable Benefits and Allowances, Employer's Guide - Canada Revenue Agency NO NO
TBITS 12: Codes for the Representation of Currencies and Funds - Implementation Criteria NO NO
TBITS 25: Materiel Coding - Implementation Criteria NO NO
Travel Directive possible YES
Treasury Board Additions to Basic Pay YES NO
Treasury Board Pay Administration Guide possible NO
Transfer Payments Domain
Policy Instrument / Reference Manage Grants and Contributions
A Guide to Preparing Treasury Board Submissions NO
Accounting Standard 1.2 - Treasury Board - Departmental and Agency Financial Statements NO
Accounting Standard 1.3 - Treasury Board - Departmental and Agency Quarterly Financial Report NO
Accounting Standard 3.1 - Treasury Board - Capital Assets NO
Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions) YES
Accounting Standard 3.3 - Treasury Board - Prepayments NO
Accounting Standard 3.4 - Treasury Board - Inventories NO
Accounting Standard 3.6 - Treasury Board - Contingencies NO
Acquisition Cards Program - Transfer of operational responsibility for the Government of Canada NO
Application of the Goods and Services Tax and the Harmonized Sales Tax in the Departments and Agencies of the Government of Canada, Policy on the - For FIS compliant Departments and Agencies (Rescinded) NO
Best Practices Guidelines on the Disposal of Surplus Real Property in the Context of Aboriginal Issues NO
Carry-Forward of Capital Funds, TB Circular 1987-53 NO
Common Human Resources Business Process NO
Common Services Policy NO
Contracting Policy NO
Controlled Goods Directive NO
Deductions from Pay (Rescinded) NO
Directive on Account Verification YES
Directive on Accountable Advances NO
Directive on Acquisition Cards NO
Directive on Contingencies NO
Directive on Delegation of Financial Authorities for Disbursements NO
Directive on Departmental Bank Accounts NO
Directive on Disposal of Surplus Materiel NO
Directive on Expenditure Initiation and Commitment Control YES
Directive on Financial Management of Pay Administration NO
Directive on Fleet Management: Executive Vehicles NO
Directive on Fleet Management: Light Duty Vehicles NO
Directive on Loans and Loan Guarantees NO
Directive on Losses of Money or Property NO
Directive on Motor Vehicle Operations NO
Directive on Payment Requisitioning and Cheque Control YES
Directive on Receipt, Deposit and Recording of Money YES
Directive on Receivables Management NO
Directive on Specified Purposes Accounts NO
Directive on Stewardship of Financial Management Systems NO
Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax NO
Directive on the Management of Expenditures on Travel, Hospitality and Conferences NO
Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees NO
Directive on the Sale or Transfer of Surplus Real Property YES
Directive on Transfer Payments NO
Directive on Travel Cards and Travellers Cheques NO
Fees (Policy) NO
Financial Administration Act YES
Financial Information Strategy Accounting Manual YES
Guide on the Audit of Federal Contributions - Part II: Suggested Approaches and Procedures - Rescinded NO
Guide to Fleet Management, Chapter 1: Light-Duty Vehicles NO
Guide to Investment Planning - Assets and Acquired Services NO
Guide to Management of Materiel NO
Guide to the Management of Movable Heritage Assets NO
Guide to the Management of Real Property NO
Guideline on Collection of Receivables NO
Guideline on Common Financial Management Business Process for Pay Administration NO
Guideline on Financial Management of Pay Administration YES
Guideline on Three-year Plan for Transfer Payment Programs NO
Hospitality Policy - Rescinded NO
Implementation Strategy for the Policy on Investment Planning - Assets and Acquired Services and the Policy on the Management of Projects NO
Management Accountability Framework NO
Management of Major Crown Projects [To Be Rescinded: 2012-04-01] NO
Manager's Guide to Operating Budgets NO
Membership Fees Policy - Chapter 6-1 NO
NJC Relocation Directive NO
Notice on Policy on Management of Real Property NO
Personnel Pay Input Manual (PPIM) NO
Policy Framework for the Management of Assets and Acquired Services NO
Policy Framework for the Management of Compensation NO
Policy on Accounting for Inventories NO
Policy on Accounting for Non-Monetary Transactions NO
Policy on Allowances for Valuation of Assets and Liabilities NO
Policy on Decision Making in Limiting Contractor Liability in Crown Procurement Contracts NO
Policy on Electronic Authorization and Authentication NO
Policy on Financial Management Governance NO
Policy on Financial Resource Management, Information and Reporting NO
Policy on Garnishment NO
Policy on Interdepartmental Charging and Transfers Between Appropriations NO
Policy on Internal Control (PIC) NO
Policy on Investment Planning - Assets and Acquired Services NO
Policy on Learning, Training and Development NO
Policy on Long-term Capital Plans [To Be Rescinded: 2012-04-01] NO
Policy on Management of Materiel NO
Policy on Management of Projects NO
Policy on Management of Real Property NO
Policy on Management, Resources and Results Structures NO
Policy on Payables at Year-End (PAYE) NO
Policy on Service Standards for External Fees NO
Policy on Special Revenue Spending Authorities NO
Policy on Stewardship of Financial Management Systems NO
Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements) - Rescinded YES
Policy on Transfer Payments NO
Policy on Workers' Compensation NO
Procurement Review Policy NO
Project Management Policy [To Be Rescinded: 2012-04-01] NO
Receiver General Control Framework NO
Receiver General Manual NO
Receiver General Manual, "Chapter 6: Payroll Systems (PS) and Departments" NO
Receiver General Manual, "Chapter 7: Receiver General-General Ledger (RG-GL)" NO
Receiver General Manual, "Chapter 8: Central Financial Management Reporting System (CFMRS) and Departments" NO
Recovery of Amounts due to the Crown, Treasury Board NO
Retention of Royalties, Fees from Licensing of Crown-Owned Intellectual Property NO
Special Travel Authorities NO
Standard on Appraisals and Estimates Standard for Real Property NO
Standards on Knowledge for Required Training NO
Taxable Benefits and Allowances Chart, Canada Revenue Agency NO
Taxable Benefits and Allowances, Employer's Guide - Canada Revenue Agency NO
TBITS 12: Codes for the Representation of Currencies and Funds - Implementation Criteria NO
TBITS 25: Materiel Coding - Implementation Criteria NO
Travel Directive NO
Treasury Board Additions to Basic Pay NO
Treasury Board Pay Administration Guide NO
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