ARCHIVED - RPP 2007-2008
Treasury Board of Canada Secretariat

• Previous Page
• Table of Contents
•  

This page has been archived.

Section IV: Office of the Comptroller General

In 2004, the Office of the Comptroller General (OCG) was established as a distinct organization within the Secretariat. The OCG is focussed on strengthening financial management and internal audit across the federal government through a wide range of activities to improve the quality of financial information, oversight, systems, and reporting; attract and retain a professional cadre of financial management and internal audit personnel; oversee government spending; provide leadership across the public service to the financial management and internal audit communities; and ensure financial management and internal audit policies are set and observed.

The OCG's activities are centred around the following four areas.

Strengthening financial management

The Financial Management and Analysis Sector plays a lead role in supporting the OCG's commitment to strengthen financial management, oversight, and reporting within the Government of Canada. The Sector continues to lead efforts to ensure availability of appropriate frameworks, policies, and guidance on financial management across the federal public service and also ensure the use of appropriate accounting standards for timely, complete, and accurate financial reporting across government. To this end, the Sector continues its efforts to strengthen the financial management policy suite and improve financial operations, practices, and reporting across government to support better decision making.

The Sector's core ongoing activities related to strengthening financial management include:

• developing and maintaining financial management and accounting frameworks, policies, directives, standards, and guides;
• providing professional leadership, advice, and support to others, including departments, senior officials, ministers, and Parliament, in all areas of financial management and accounting;
• supporting the development of professional accounting standards;
• monitoring and providing support on major litigation and contingent liabilities;
• monitoring departmental financial activity and reporting for compliance with legislative authorities and policies;
• reviewing and providing advice and sign-off, as required, on new initiatives, including spending and charging;
• managing the preparation and maintenance of the Public Accounts of Canada and the government's financial statements;
• analyzing and reporting government-wide financial results on a regular basis; and
• developing and maintaining the Chart of Accounts for government as a whole.

Strengthening internal audit

The Internal Audit Sector provides primary support to the Comptroller General in strengthening the internal audit function, thereby contributing to public-sector accountability, risk management, and internal control within departments and agencies and across government. The Sector's mandate is centred on implementation of the Treasury Board's Policy on Internal Audit. This Policy, approved in October 2005, bolsters and redefines the delivery model for the internal audit function, principally by featuring greater independence and professionalism, as well as clarity of related responsibilities between deputy heads and the Comptroller General. Implementation of the Policy on Internal Audit is a component of the Federal Accountability Action Plan and will support deputy heads in addressing their role as accounting officers.

The Sector's core ongoing activities include:

• providing policy and functional leadership, guidance, standards, and enablers;
• monitoring and assessing implementation of the Policy on Internal Audit;
• performing professional practice inspections;
• coordinating, accumulating, and analyzing audit intelligence and holistic assurance reporting across government;
• performing regular liaison with departments and agencies;
• maintaining frameworks for risk analyses;
• attending established audit committee meetings and providing guidance and tools;
• maintaining a functional reporting relationship with chief audit executives;
• developing government-wide risk profiles, customized to large and small departments and agencies;
• providing forensic and informatics audit advice, assistance, and interventions; and
• providing secretariat support to the Audit Committee for small departments and agencies.

Capacity building and community development for the financial management and internal audit communities

As part of the Comptroller General's efforts to strengthen internal audit and financial management across the federal government, the Capacity Building and Community Development Sector has been mandated to lead the development and implementation of government-wide capacity building, community development, and transformation strategies, programs, and tools for the financial management and internal audit communities.

The Sector's ongoing activities are mainly externally focussed in support of developing financial management and internal audit capacities and include:

• leading government-wide and external initiatives respecting recruitment, professional development programs, guidance and support, tools, and information for the financial management and internal audit communities; and
• 4  playing a lead role in supporting departments in the implementation of the Directive on Departmental Audit Committees.

Strengthening financial systems

The Financial Systems Authority supports robust financial management by ensuring that the Government of Canada has effective and efficient business processes and financial systems and quality financial information.

The Directorate's core ongoing activities include:

• facilitating quality financial information by enhancing definitions and standards for key financial data and information requirements;
• promoting efficient and standardized business processes; and
• planning and facilitating the evolution and deployment of effective business systems.

Priorities

The following table outlines where the Office of the Comptroller General takes a lead or co-lead role in supporting the Secretariat's key priority commitments and initiatives in efforts to strengthen governance, accountability, and management practices.

1. Strengthening governance, accountability, and management practices
Commitment: Trust and confidence in government is enhanced through the implementation of the Federal Accountability Act and through improved reporting to Parliament
Subcommitment	Performance Measures for 2007–08
Reporting to Parliament is improved	The form, content, and timeliness of the Public Accounts of Canada continue to be improved
Commitment: Responsibilities of deputy heads are clarified in accordance with the Federal Accountability Action Plan—streamlining rules while strengthening accountability and efficiency—through the renewal of the Treasury Board policy suite
Subcommitment	Performance Measures for 2007–08
Renewed policies are developed and implementation plans put in place in response to Federal Accountability Action Plan reviews of three key policy areas—grants and contributions, procurement, and financial management	Treasury Board approval of revised financial management policies is sought, in response to the recommendations of the Senior Committee on the Review of the Financial Management Framework
Commitment: Financial management and auditing policies, practices, and capacity across the Government of Canada are strengthened
Subcommitment	Performance Measures for 2007–08
Leadership is provided in improving departmental financial management practices in support of renewed policies	Directives, standards, and other guidance are developed and issued and implementation of policy changes is commenced in the areas of grants and contributions and financial management Implementation of a comprehensive multi-year human resources strategy for the financial management and internal audit communities is under way through the development of methodologies and tools in support of enhanced professional capacity and community-based approaches
Internal audit plans, operations, and practices across government are enhanced	The Directive on Departmental Audit Committees is supported through leadership on the recruitment, qualification, selection, placement, and ongoing development of external members for departmental audit committees A program of horizontal audits of small and large departments and agencies is planned and initiated Technological and other enablers (e.g. an omnibus contracting arrangement) to leverage the internal audit resource base across government are developed A performance measurement and assessment strategy for the Policy on Internal Audit is developed and implemented Guidance is developed and issued to audit committees on monitoring and reporting on departmental commitments made in response to reports of the Auditor General of Canada
2. Strengthening results-based expenditure management and financial oversight
Commitment: Better information and advice is provided to Cabinet and the Treasury Board on new and existing programs to support decision making on resource allocation
Subcommitment	Performance Measures for 2007–08
Advice to the Treasury Board on resource allocation is strengthened using improved financial and expenditure information, as well as audit and evaluation information	Progressive implementation of an enhanced sign-off role in departments and the Office of the Comptroller General is commenced
Commitment: Capacity is strengthened to provide clear and timely information on expenditures to support oversight and reporting
Subcommitment	Performance Measures for 2007–08
More detailed and reliable information is provided to parliamentarians and the public on government spending	Standards are developed for departmental financial analysis and internal and external results Tools, training, and guidance to support enhanced departmental financial analysis and reporting are developed and under way
Commitment: Results-based management is strengthened and information on programs and spending is improved
Subcommitment	Performance Measures for 2007–08
Treasury Board of Canada Secretariat capacity to collect and analyze audit and evaluation information to support decision making is strengthened	Internal audit reporting requirements, strategies, and mechanisms are defined

---

[1]      In 2006–07, the Secretariat revised its strategic outcome to better reflect its management board and budget office responsibilities. The previous strategic outcome—rigorous stewardship of public resources to achieve results for Canadians—was seen to be too narrowly focussed on the Secretariat's resource allocation activities and did not adequately reflect the Secretariat's increasing responsibilities for promoting accountable government, and effective and efficient management.

 

• Previous Page
• Table of Contents
•