Rescinded [2017-04-01] - Directive on the Stewardship of Financial Management Systems

5.2.1 Improved quality of financial information at a departmental and government-wide level;

5.2.2 Enhanced governance of FMS across government;

5.2.3 Improved service delivery based on interoperability and effective support of financial management operations;

5.2.4 Decreased cost of ownership of FMS across government;

5.2.5 Improved enterprise-wide management and operations of FMS across government; and

5.2.6 Increased efficiencies at a departmental and government-wide level through economies of scale from government-wide licensing resulting from standard configurations, common enterprise data and common financial management business processes across departments.

6.1.1 Ensuring sound governance and appropriate departmental resources are available to support standardized and interoperable FMS, common financial management business processes and common enterprise data;

6.1.2 Maintaining strategic, operational and investment plans for the departmental financial and materiel management systems (DFMS);

6.1.3 Implementing DFMS cluster group system configurations and OCG-endorsed system functionality as they are established or made available from time to time;

6.1.4 Ensuring that the department is a member of all applicable DFMS cluster groups that are representative of their DFMS applications. If not a member, or if the DFMS cluster group system configuration or the endorsed systems functionality is not appropriate to the business needs of the department, the CFO will consult the OCG; and

6.1.5 Endorsing the DFMS cluster group annual plan through the assigned departmental representative of the DFMS cluster group.

6.3.1 Specifying all new information or operational requirements that affect FMS at a government-wide level, within the time frame agreed on with DFMS cluster groups, and collaborating with the OCG and the DFMS cluster groups to develop an appropriate systems change management process and an implementation plan; and

6.3.2 Collaborating with the OCG to align, to the greatest extent possible, FMS for which they are responsible with the government-wide direction.

6.4.1 Chair of the DFMS cluster group management board

The chair of the DFMS cluster group management board is responsible for evolving the cluster configuration in alignment with the criteria established by the OCG for cluster configurations.

6.5.1 Chief Financial Officers

CFOs support deputy heads in the implementation and monitoring of this directive in their departments. They bring to the deputy head's attention areas of difficulty, gaps or compliance issues and develop proposals to ensure adequate monitoring and compliance.

6.5.2 TBS (Office of the Comptroller General)

The Comptroller General is responsible for the following:

6.5.2.1 Monitoring compliance with this directive in a variety of ways including, but not limited to, assessments under the Management Accountability Framework, examinations of Treasury Board submissions, results of audits and evaluations and reports and special studies by Parliament or its agents;

6.5.2.2 Recommending that corrective action be taken when a department has not complied with the requirements of this directive; and

6.5.2.3 Establishing a framework for the review of this directive and its supporting policy instruments and ensuring that a review is initiated within five years of the effective date of this directive.

8.1.1 Within the area of FMS, the OCG provides functional leadership in determining business process and data requirements by:

1. Supporting Treasury Board in issuing appropriate policy instruments as and when required to define government-wide data and standardized common financial management business processes;
2. Ensuring sound governance of FMS by establishing government-wide governing structures as required and by designating representatives from the OCG as members within the DFMS cluster group governance structures; and
3. Reviewing plans for investments for FMS and establishing criteria, and approving DFMS cluster group annual plans.

8.1.2 Other TBS organizations with significant FMS-related responsibilities include the following:

1. The Chief Information Officer Branch (CIOB), whichprovides functional leadership on the Information Management and Information Technology (IM/IT) support needed to meet OCG and other policy centre requirements.
2. The Government Operations Sector (GOS), whichsupports Treasury Board with policy responsibilities for governance and Crown corporations as well as assets and acquired services, in addition to program sector responsibilities for departments, agencies, Crown corporations, agents of Parliament and parliamentary entities. GOS, along with other sectors within TBS, brings all transformative initiatives to Treasury Board and continues to play a significant role in the implementation of the Federal Accountability Act and Action Plan.
3. The Expenditure Management Sector (EMS), which provides a central focus for the functions that support and strengthen the TBS's role in the government's expenditure management system with the collection and reporting of aggregate information held in financial management systems (FMS) on program expenditures in order to assess program outcomes through the Program Alignment Architecture (PAA).

8.3.1 Receiver General (RG)—The RG is responsible for the operations of the federal treasury, including issuing payments and collecting revenue for all 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 in FMS on the financial transactions of the Government of Canada.

8.3.2 Common and Shared Services—With respect to the shared services agenda, PWGSC delivers common, central and shared services to federal departments in support of government operations and manages major shared service initiatives. 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 from financial management systems (FMS).