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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.

Communications and Federal Identity, Directive on the Management of

Directive | Communications and Federal Identity

Provides rules for managing and coordinating communications, including procedures for advertising, public opinion research, social media, external-facing websites and mobile applications.

Communications and Federal Identity, Policy on

Policy | Communications and Federal Identity

Gives context and rules for how the Government of Canada (GC) enables internal and external communication about policies, programs, services and initiatives, including the administration of the GC official symbols.

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.

Mitigating Conflicts of Interest in Procurement, Guide to

Guide

Data Linking for Program Monitoring, Evaluation and Reporting

Guidelines

Advance Payments, Guide to

Guide

The guidance in this document applies to advance payments for goods and services provided under various forms of contracts or agreements.

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.

Security Screening, Directive on

Directive | Security Management

Ensures that security screening in the Government of Canada is conducted in a way that is effective, rigorous, consistent and fair, and enables greater transferability of security screening between departments.

Self-Funded Leave Policy

Policy | Permanent and Temporary Separation; Workplace Management

Details criteria for self-funded leave in the federal public service, including a generic model to be used, as well as procedures, guidelines and the name of the approved financial institution.

Transfer Payments, Directive on

Directive | Transfer payments

Provides departmental managers with the operational requirements for the design and delivery of transfer payment programs.

Transfer Payments, Policy on

Policy | Transfer payments

Explains the roles, responsibilities and accountabilities for the management of transfer payment programs.

Service and Digital, Policy on

Policy | Service and digital

The Policy on Service and Digital and supporting instruments serve as an integrated set of rules that articulate how Government of Canada organizations manage service delivery, information and data, information technology, and cyber security in the digital era. Other requirements, including but not limited to, requirements for privacy, official languages and accessibility, also apply to the management of service delivery, information and data, information management and cyber security. Those policies, set out in Section 8, must be applied in conjunction with the Policy on Service and Digital. The Policy on Service and Digital focuses on the client, ensuring proactive consideration at the design stage of key requirements of these functions in the development of operations and services. It establishes an enterprise-wide, integrated approach to governance, planning and management. Overall, the Policy on Service and Digital advances the delivery of services and the effectiveness of government operations through the strategic management of government information and data and leveraging of information technology, supporting the mandate of the Minister for Digital Government in leading the Government of Canada’s digital transition. The management of these functions is guided by a commitment to the guiding principles and best practices of the Government of Canada Digital Standards: design with users; iterate and improve frequently; work in the open by default; use open standards and solutions; address security and privacy risks; build in accessible from the start; empower staff to deliver better services; be good data stewards; design ethical services; collaborate widely.

Managing Receivables, Guide to

Guide

The purpose of this guide is to provide departments with information on how to manage receivables. This guide elaborates on the requirements set out in the Directive on Public Money and Receivables.

Privacy Practices, Directive on

Directive | Privacy protection

Provides direction to government institutions on how to implement effective privacy practices.

Privacy Protection, Policy on

Policy | Access to information and privacy; Privacy protection

This policy provides direction to government institutions to ensure compliance with the Privacy Act.

Official Languages for People Management, Directive on

Directive | Official languages for people management ; Workplace Management

Outlines the requirements related to the linguistic identification of a position, the staffing of bilingual positions, and the equal participation of English-speaking Canadians and French-speaking Canadians in federal institutions.

Departmental Collaboration with Recipients of Grants and Contributions, Guide to

Guide

Recipient Audits Under the Policy on Transfer Payments and the Directive on Transfer Payments, Guideline on

Guidelines

The purpose of this guideline is to assist departmental managers in meeting their responsibilities under the Policy on Transfer Payments and the Directive on Transfer Payments as they relate to recipient audits (see Appendix A for key excerpts from both the policy and directive). This guideline provides an overview of the recipient audit process and is a non-mandatory tool to assist departmental managers. Departmental managers are encouraged to share this guideline with their auditor to assist in planning and decision making related to a recipient audit.

Reporting of Grants and Contributions Awards, Guidelines on the

Guidelines

The Guidelines on the Reporting of Grants and Contributions Awards sets out the public requirements for the Proactive Disclosure of Grants and Contributions. It increases transparency of government funding provided through Grants and Contributions.

Transfer Payments, Guideline on the Directive on

Guidelines

Transfer payments are one of the government's key instruments in furthering its broad policy objectives and priorities. They are monetary payments, or transfers of goods, services, or assets to third parties, including Crown corporations, made by the Government of Canada on the basis of appropriations. These payments do not result in the acquisition by the Government of Canada of any goods, services, or assets.

Streamlining - Statutory Reports to Parliament, Guidelines on

Guidelines

Assists departmental officials as well as Treasury Board of Canada Secretariat officials in the interpretation and application of section 157 of the Financial Administration Act.

Geospatial Data, Standard on

Standard | Information management

Supports stewardship and interoperability of information by ensuring that departments and agencies access, use and share geospatial data efficiently and effectively in order to support program and service delivery.

Information Management (IM) Basics – Guideline for Employees of the Government of Canada

Guide

This guidance aims to help all Government of Canada (GC) employees understand their roles and responsibilities in effectively managing information.

the Stewardship of Human Resources Management Systems, Directive on

Directive

This directive articulates how the authorities of the Chief Human Resources Officer apply to the management and oversight of human resources (HR) management systems. This directive must be read in conjunction with other related policies and directives listed in the reference section.

Ex Gratia Payments, Honorariums and Gifts, Guide to

Guide

This guide supports the requirements set out in Appendix A of the Treasury Board Directive on Payments. It sets out the considerations for issuing ex gratia payments as well as the issuance of honorariums or gifts to First Nations, Inuit or Métis recipients.

Financial Management, Policy on

Policy | Financial management

Provides the key responsibilities for Deputy Heads, CFOs, Senior Departmental Managers and the Comptroller General of Canada in exercising effective financial management.

Payments, Directive on

Directive | Payments

Outlines the requirements and controls necessary to manage and administer payments.

Scope of the Directive on Automated Decision-Making, Guide on the

Topic

Chief Financial Officer Attestation for Cabinet Submissions, Guideline on

Guidelines

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 | Information management

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

Standard

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

Standard

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

GC 3420 Inter-entity transactions

Standard

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

GC 4500 Departmental Financial Statements

Standard

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

Government of Canada Accounting Handbook, Introduction

Standard

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

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

Standard

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.

Results, Policy on

Policy | Results; Results, Evaluation, and Internal Audit

The Policy on Results sets out the fundamental requirements for Canadian federal departmental accountability for performance information and evaluation, while highlighting the importance of results in management and expenditure decision making, as well as public reporting.

Algorithmic Impact Assessment tool

Tools

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.

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)

Standard

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

GC 1150 Generally Accepted Accounting Principles

Standard

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

GC 1201 Financial Statement Presentation

Standard

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

GC 1300 Government Reporting Entity

Standard

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

GC 2200 Related party disclosures

Standard

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

GC 2400 Subsequent Events

Standard

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

GC 2700 Segment Disclosures

Standard

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

GC 3250-3255 Retirement and Post-Employment Benefits

Standard

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

GC 3300-3310 Contingent Liabilities and Loan Guarantees

Standard

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

GC 3320 Contingent Assets

Standard

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

GC 3390 Contractual Obligations

Standard

States the Government's accounting policies for contractual obligations.

GC 3410 Government Transfers

Standard

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

GC 3430 Restructuring transactions

Standard

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

GC 4100 Specified Purpose Accounts

Standard

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

GC 4200 Inventories

Standard

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

GC 4400 Departmental Quarterly Financial Report

Standard

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

Standard

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

Standard

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

Standard

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