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Chief Financial Officer Attestation for Cabinet Submissions, Guideline on

Guidelines

Management of Procurement, Directive on the

Directive | Procurement

The directive ensures that procurement of goods, services and construction obtains the necessary assets and services that support the delivery of programs and services to Canadians, while ensuring best value to the Crown.

Terms and Conditions of Employment for Students, Directive on

Policy | Permanent and Temporary Separation; Staffing and Employee Integration; Total Compensation

This directive outlines the responsibilities of organizations within the core public administration (CPA) to ensure accurate, consistent, effective and equitable administration of the terms and conditions of employment for students.

Charging and Special Financial Authorities, Directive on

Directive | Charging and Special Financial Authorities

Outlines management practices and controls to ensure that external and internal charging practices for services provided are consistent across government, the amounts charged respect legislative limits; and the consistent treatment of non-tax revenues that are not returned to the Consolidated Revenue Fund.

Key Considerations When Procuring Professional Services, Guide

Guide

This guide is for managers who need additional resources to achieve organizational goals and are considering procuring those resources as professional services through a contract.

Standard on Security Event Reporting, Directive on Security Management - Appendix I

Standard | Security Management

Provides details on Government of Canada organizations that must be contacted to report different types of security events.

Guardrails, Government of Canada Cloud

Guidelines

Managing Metadata, Standard for

Standard

Service and Digital, Directive on

Directive | Service and digital

Articulates how Government of Canada organizations manage service delivery, information and data, information technology, and cyber security in the digital era.

Making Communications Products and Activities Accessible, Guidelines on

Guidelines | Communications and Federal Identity

Aims to help Government of Canada employees create accessible-by-default communications products and activities

Making Communications Products and Activities Diverse and Inclusive, Guidelines on

Guidelines | Communications and Federal Identity

Aims to help Government of Canada employees create diverse and inclusive communications products and activities.

Accounting Standards, Directive on

Directive | Accounting

Provides the accounting, reporting, and recording framework for the Government of Canada’s consolidated financial statements, departmental financial statements, and quarterly financial reports.

GC 3050 Loans Receivable

Legislation And Regulations

States the Government of Canada’s accounting policies for loans receivable and provides additional policy direction for the presentation of loans in the Government’s consolidated financial statements.

GC 3150 Tangible Capital Assets

Legislation And Regulations

States the Government of Canada’s accounting policies for tangible capital assets, including betterments and leasehold improvements.

GC 3420 Inter-entity transactions

Legislation And Regulations

States the Government of Canada’s accounting policies for inter-entity transactions.

GC 4500 Departmental Financial Statements

Legislation And Regulations

States the government of Canada’s specific accounting policies related to the preparation of Departmental Financial Statements.

Government of Canada Accounting Handbook, Introduction

Legislation And Regulations

States the Government of Canada’s accounting choices and policies, and provides specific policies relevant to departmental financial statements and quarterly financial reports.

Publishing, Procedures for

Procedure | Publishing

Outlines procedures to ensure the ready availability and efficient, cost-effective publication of your communications products.

Social Insurance Number, Directive on

Directive | Privacy protection

Provides direction to government institutions on how the social insurance number (SIN) can be collected, used and disclosed, as well as methods to establish policy authority for a new collection or new consistent use of the SIN.

GC 3450 Financial Instruments

Legislation And Regulations

States the Government of Canada’s accounting policies for financial instruments.

GC 3450 Guideline: Embedded Derivatives

Guidelines

Provides additional guidance on the Government of Canada’s accounting policies for embedded derivatives.

Internal Audit, Directive on

Directive

The Directive on Internal Audit supports the objectives of the Policy on Internal Audit by setting out the responsibilities for Chief Audit Executives related to internal audit and providing the mandatory procedures for internal auditing in the Government of Canada that supplement the Institute of Internal Auditors Professional Practices Framework. The Directive also provides the mandatory attributes of the composition and the operations of Departmental Audit Committees and details on requirements for their operations.

Internal Audit, Policy on

Policy | Internal audit; Results, Evaluation, and Internal Audit

The Policy on Internal Audit sets out the responsibilities for deputy heads of large and small departments related to internal audit, which contributes to sound risk management, control and governance processes; as well as the role and responsibilities of the Comptroller General of Canada as the head of the function government-wide.

GC Enterprise Data Reference Standards

Standard

The Government of Canada data reference standards are a key priority within the 2023–2026 Data Strategy for the Federal Public Service. The reference standards below are mandatory for departments and agencies subject to the Policy on Service and Digital. Reference these data standards when designing a new system or dataset to create reliable, high-quality data.

Terms and Conditions of Employment for Executives, Directive on

Directive | Executive management; Permanent and Temporary Separation; Total Compensation; Workplace Management

The directive sets out the terms and conditions of employment for executives across the core public administration and the associated responsibilities of heads of human resources, delegated managers and executives. The directive covers salary and non-salary elements, performance pay, special deployments and career transition agreements.

Personal Information Requests and Correction of Personal Information, Directive on

Directive | Access to information and privacy

Provides direction to government institutions on how to respond to personal information requests.

Management of Materiel, Directive on the

Directive | Materiel management

The directive ensures that materiel is planned, acquired, operated, maintained and divested in a manner that supports the delivery of programs and services to Canadians, while ensuring best value to the Crown.

Telework, Directive on

Directive | Workplace Management

This Directive provides the framework for the management of telework for persons in the core public administration. It lists the key stakeholders’ roles and responsibilities and suggests a template for drafting a comprehensive telework agreement.

Internal Control Over Financial Management, Guide to

Guide

This guide is intended to help managers and staff develop and implement key internal control frameworks and measures as described in the Policy on Financial Management. The guide elaborates on the form and content of: summary information on internal control over financial management, the reporting of assessment results and information that is annexed to the annual Statement of Management Responsibility Including Internal Control Over Financial Reporting.

Executive (EX) Group Organization and Classification, Directive on

Directive | Executive management; Job and Position Management; Organizational Design and Classification

The directive describes the requirements for the organization and classification of positions in the Executive Group in the core public administration.

Management of Executives, Policy on the

Policy | People management

The policy establishes the authorities and responsibilities of deputy heads and the Chief Human Resources Officer for the effective management of executives, including EX Group organization design and classification, compensation, performance and talent management and other terms and conditions of executive employment across the core public administration.

Access to Information, Policy on

Policy | Access to information and privacy

Provides direction to government institutions for effectively and consistently administering the Access to Information Act and Regulations.

Proactive Publication under the Access to Information Act, Directive on

Directive | Access to information and privacy

Official Languages in Federal Procurement, Guide to

Guide

Costing, Guide to

Guide

This guide will help users develop credible costing information. Additional guidance, tools, templates and training that expand on the concepts presented in this guide are available through professional associations, academic institutions and other Government of Canada publications.

GC 1010 Financial Statement Concepts (Materiality)

Legislation And Regulations

States the Government of Canada's accounting choices and requirements for materiality.

GC 1150 Generally Accepted Accounting Principles

Legislation And Regulations

States how the Government of Canada's accounting policies relate to Generally Accepted Accounting Principles.

GC 1201 Financial Statement Presentation

Legislation And Regulations

States the Government of Canada's accounting policy as it relates to the presentation of financial statements.

GC 1300 Government Reporting Entity

Legislation And Regulations

Defines the Government Reporting Entity for the Government of Canada Consolidated Financial Statements and for Departmental Financial Statements.

GC 2200 Related party disclosures

Legislation And Regulations

States the Government of Canada's accounting policies for related party transactions.

GC 2400 Subsequent Events

Legislation And Regulations

States the Government of Canada's accounting policies for subsequent events.

GC 2700 Segment Disclosures

Legislation And Regulations

States the Government of Canada's accounting policies for segment disclosures.

GC 3250-3255 Retirement and Post-Employment Benefits

Legislation And Regulations

States the Government of Canada's accounting policies for retirement and post-employment benefits.

GC 3300-3310 Contingent Liabilities and Loan Guarantees

Legislation And Regulations

States the Government's accounting policies for contingent liabilities and loan guarantees.

GC 3320 Contingent Assets

Legislation And Regulations

States the Government of Canada's accounting policies for contingent assets.

GC 3390 Contractual Obligations

Legislation And Regulations

States the Government's accounting policies for contractual obligations.

GC 3410 Government Transfers

Legislation And Regulations

States the Government of Canada's accounting policies for government transfers, including grants, contributions, and certain loans.

GC 3430 Restructuring transactions

Legislation And Regulations

States the Government of Canada's accounting policies for restructuring transactions.

GC 4100 Specified Purpose Accounts

Legislation And Regulations

States the Government of Canada's accounting policies for specified purpose accounts.

GC 4200 Inventories

Legislation And Regulations

States the Government of Canada's accounting policies for inventories.

GC 4400 Departmental Quarterly Financial Report

Legislation And Regulations

Provides the special purpose financial reporting framework for the quarterly financial reports prepared by departments in accordance with section 65.1 of the Financial Administration Act.

GC 5000 Recording Financial Transactions in the Accounts of Canada

Legislation And Regulations

Provides requirements to ensure the classification of accounts structure is soundly managed and is based on the government-wide classification structure, and to ensure that financial information is accurately reported in the Public Accounts of Canada and departmental accounts.

GC 5100 Payables at Year-End

Legislation And Regulations

Provides further guidance on the application of section 37.1 of the Financial Administration Act as it relates to the accounting for Payables at Year-End.

GC 5200 Crown Corporations Quarterly Financial Report

Legislation And Regulations

Provides the framework for quarterly financial reports prepared by Crown corporations in accordance with section 131.1 (1) of the Financial Administration Act.

Automated Decision-Making, Directive on

Directive

The Government of Canada is increasingly looking to use artificial intelligence to make or support administrative decisions to improve service delivery. The government is committed to using artificial intelligence in a manner that is compatible with core principles of administrative law such as transparency, accountability, legality, and procedural fairness. Understanding that this technology is changing rapidly, this directive will continue to evolve to ensure that it remains relevant.

Financial Management Systems, Directive on the Stewardship of

Directive | Expenditure Authorities and Delegations

Ensures that the departmental financial and materiel management system, as well as the financial information input and output from program systems and central systems, provides accurate, reliable, accessible and timely financial information.

Public Service Income Benefit Plan for Survivors of Employees Slain on Duty

Policy

Provides guarantees to the spouse and children of employees whose death occurred due to an act of violence unlawfully committed by another person or other persons, occurring in the course of or arising out of the performance of their employment-related duties.

GC Digital Talent Platform

Template

GC 1100 Financial Statement Objectives

Legislation And Regulations

States the financial statement objectives for the Government of Canada’s consolidated financial statements and for departmental financial statements.

Digital Talent, Directive on

Directive

The directive supports the development and sustainability of the Government of Canada’s digital community by advancing business intelligence and interdepartmental coordination related to planning, talent sourcing, talent management and leadership.

The requirements to inform, engage with, consult, and report to the Treasury Board of Canada Secretariat, Office of the Chief Information Officer of Canada (TBS-OCIO), do not impede the delegation of authority granted to departments to staff, procure, and make operational decisions, as laid out in other policy instruments. The requirements of this directive do not impose any additional approval steps by TBS-OCIO for departments in executing their authorities, nor are timelines for departmental operations expected to be affected.

Legal Assistance and Indemnification, Policy on

Policy | Workplace Management

Establishes the framework to provide legal assistance and indemnification to Crown servants and matters greatly for the protection of the Crown’s interest, the fair treatment of its employees, and the effective management of an organization.

COVID-19 Vaccination for the Core Public Administration Including the Royal Canadian Mounted Police, Policy on

Policy

Government Contracts, Including Real Property Leases, in the Nunavut Settlement Area, Directive

Directive

The Directive on Government Contracts, Including Real Property Leases, in the Nunavut Settlement Area ensures that government contracting in the Nunavut Settlement Area will meet the Government of Canada’s obligations under Article 24 of the Nunavut Agreement.

Disclosure of Greenhouse Gas Emissions and the Setting of Reduction Targets, Standard on the

Standard

The objective of this standard is to induce major suppliers to disclose their greenhouse gas emissions and set reduction targets according to the commitments in the Greening Government Strategy.

Embodied Carbon in Construction, Standard on

Standard

The objective of this standard is to establish requirements to disclose and reduce the embodied carbon footprint of construction projects in accordance with the commitments in the Greening Government Strategy.

Green Procurement, Policy on

Policy | Procurement

This policy requires that the procurement of goods and services actively promote environmental stewardship.

Title to Intellectual Property Arising Under Crown Procurement Contracts, Policy on

Policy

The objective of this policy is to increase the potential for Commercial Exploitation of Intellectual Property developed by a Contractor in the course of a Crown Procurement Contract.

Portfolio management and the real property portfolio strategy, Guide to

Guide | Assets and acquired services

Official Languages (Communications with and Services to the Public) Regulations, Directive on the Implementation of the

Directive | Official languages - communications; Official languages communication with the public

Enables the Government of Canada to minimize the risks of applications for remedy before the courts because of an institutions’ violation of the public’s rights to communicate with that institutions and receive services from it in the official language of their choice.

Access to Information Requests, Directive on

Directive | Access to information and privacy

Provides direction to government institutions on efficiently and consistently processing access to information requests.

Principles for Assisting Requesters

Best Practices

Ex Gratia Payments and Honorariums, Guide to

Guide

This guide supports the requirements set out in Appendix A to the Treasury Board Directive on Payments. It sets out the considerations for issuing ex gratia payments as well as honorariums, which can take the form of an ex gratia payment or a transfer payment.

At-Risk Information Technology, Standard on

Guidelines

Enterprise Information Technology Service Common Configurations, Standard on

Guidelines

Enterprise Information Technology Service Usage Restrictions, Standard on

Guidelines

Enterprise Resource Planning Solutions, Interim Standard on

Guidelines

Information Technology Provisions, Standard on

Guidelines

Information Technology User and Workpoint Profiles, Standard on

Guidelines

Privacy and Monitoring of Network and Device Use Information Notices, Mandatory Procedures for

Guidelines

Systems that Manage Information and Data, Standard on

Guidelines