Corporate Structure and Activities

The Office of the Comptroller General (OCG) provides oversight and direction to government-wide efforts to improve the stewardship of tax payers' dollars and government assets. The OCG is composed of three operational sectors.

• Internal Audit Sector
• Financial Management and Analysis Sector
• Acquired Services and Assets Sector

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Internal Audit Sector (IAS)

The Internal Audit Sector (IAS) supports the Comptroller General of Canada in strengthening the internal audit function across government. A strong audit function provides a basis on which decision makers can exercise sound oversight and control of their organization, manage risk intelligently, target their attention to areas in need of improvement, and report in a fair and complete manner to ministers, legislators, and the public. In this context, the key roles of the sector include the following:

• functional leadership of internal audit;
• horizontal Audits of Large and Small Departments and Agencies;
• assessment of and assurance pertaining to the practice of internal audit.

Led by the Assistant Comptroller General, the sector brings leadership and innovation to government efforts to maintain the highest standards of public sector governance, risk management, resource stewardship, and accountability within government departments and agencies.

Policy on Internal Audit (2006)

Much of the Sector’s work centres on implementing the Treasury Board's new Policy on Internal Audit. Introduced in 2006, the Policy is being implemented over a transition period of three years. The Policy enhances the oversight, monitoring, and reporting role of internal audit; bolsters its independence; and strengthens the professionalism with which it is practiced. It also clarifies the relationships between deputy heads, who are responsible for ensuring an internal audit capacity appropriate to the needs of their departments, and the Comptroller General, who is responsible for providing focussed, sustained leadership of the internal audit function across government.

Implementation of the Policy on Internal Audit is a key component of the Federal Accountability Act. It supports deputy heads in their new role as accounting officers.

For more information, visit the Policy on Internal Audit and the Federal Accountability Act.

Key Activities

Functional leadership role

• Develop internal audit policy, professional standards, and practice guidance
• Put enablers in place that assist the internal audit community in meeting policy requirements and expectations
• Maintain a functional reporting relationship with chief audit executives
• Provide support to the operation of independent departmental audit committees
• Develop strategies to coordinate, accumulate, analyze, and use audit intelligence information
• Provide support to pilot projects and encourage innovation pertaining to internal audit thinking and practice

Operational role

• Develop government-wide audit risk profiles, tailored to large and small departments and agencies
• Undertake or lead horizontal audits across large abd small departments and agencies
• Provide forensic and informatics audit advice and assistance

Assessment and assurance role

• Monitor, assess, and evaluate policy implementation and compliance
• Support the role of the Comptroller General of Canada to report on internal audit and on the state of governance, risk management, and control processes across government

Community development and capacity building

• Provide comprehensive HR strategies and targeted professional development, recruitment and support for the internal audit community
• Provide leadership and advice on human resources matters related to the transition to the chief audit executive (CAE) model, including advice on recruitment, staffing and succession planning.
• Conduct community and outreach and engagement, including community events

For more information on IAS activities and resources, visit the Internal Audit site.

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Financial Management and Analysis Sector (FMAS)

The Financial Management and Analysis Sector (FMAS) supports the Comptroller General of Canada in bringing rigorous standards to financial management, oversight, and reporting across the government. The FMAS plays a lead role in enhancing, integrating, and standardizing business systems, policies, processes, and data to make quality information available for decision making and analysis. Key roles include the following:

• financial management;
• financial oversight; and
• financial reporting.

Led by the Assistant Comptroller General, the Financial Management and Analysis Sector (FMAS) works to bring excellence and innovation to the government’s financial management policy suite. FMAS also helps improve the quality of information available for enterprise-wide decision making and analysis. This is accomplished through ongoing efforts to enhance integration and standardization of business systems, policies, processes, and data.

Key Activities

Financial management

• Develop financial management and accounting frameworks, policies, standards, and guides
• Monitor and assess departmental performance and compliance with policies and standards
• Provide professional leadership, advice, and support to departments, senior officials, ministers, and others
• Support the development of professional accounting standards

Financial oversight

• Provide central allowances, provisions, and other accounting adjustments
• Provide advice on appropriate accounting treatment
• Monitor and provide support on major litigation and contingent liabilities
• Monitor departmental financial activity and reporting for compliance with legislative authorities, policies, and standards
• Provide advice and sign-off on new initiatives, including spending and charging

Financial reporting

• Manage the preparation and maintenance of the Public Accounts of Canada and government financial statements
• Provide support for public sector pension plans and departmental financial statements and reporting
• Provide analysis and reporting of government-wide financial results
• Develop and maintain the government-wide Chart of Accounts
• Monitor accounting standards activities nationally and internationally and develop and maintain government accounting policies

Financial systems

• Ensure that the Government of Canada has effective and efficient business processes and financial systems and quality financial information
• Facilitate quality financial information by enhancing definitions and standards for key financial data and information requirements
• Promote efficient and standardized business processes
• Plan and facilitate the evolution and deployment of effective business systems

Community development and capacity building

• Provide comprehensive HR strategies and targeted professional development, recruitment and support for the financial management community
• Provide leadership and advice on human resources matters related to the transition to the chief financial officer (CFO) model, including advice on recruitment, staffing, succession planning, and professional accreditation of CFOs
• Conduct community outreach and engagement, including community events

For more information on FMAS activities and resources, visit the Financial Management site.

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Acquired Services and Assets Sector (ASAS)

The Acquired Services and Assets Sector supports the Comptroller General of Canada in strengthening the management of real property and material, investment planning, project management and procurement across the government. The ASAS promotes excellence in resource stewardship, governance, and public sector accountability by providing policy advice and support to the Treasury Board in the following areas:

• Procurement;
• Investment planning, project management;
• Real Property and Materiel;
• Development of the concerned communities of public servants.

Led by the Assistant Comptroller General, the Acquired Services and Assets Sector (ASAS) provides leadership, expertise and innovation to the government's procurement, investment planning, project management, real property and materiel policy suites. ASAS also helps improve the quality of information available for enterprise-wide decision making and analysis. This is accomplished through ongoing efforts to enhance the integration and standardization of policies, processes, training and data.   

ASAS works closely with the Procurement, Materiel Management and Real Property (PMMRP), Communities and stakeholders to develop and implement management strategies, enabling infrastructures, programs and tools that support the communities in fulfilling their roles in the delivery of programs and services.

Key Activities

Procurement

• Develop, implement, monitor and renew a broad range of procurement-related Treasury Board policies, standards, and guides;
• Monitor and assess departmental performance and compliance with policies and standards;
• Provide professional leadership, advice, and support to the Treasury Board and its Secretariat, to senior departmental officials, parliamentarians and others;
• Provide advice on issues related to legislation and regulations concerning procurement (e.g. Government Contracts Regulations, changes being introduced as a result of the Federal Accountability Act Action Plan); 
• Provide policy support to broader horizontal national objectives and policies administered by other departments that leverage procurement such as: Green Procurement (PWGSC), Industrial and Regional Benefits (Industry Canada) and Intellectual Property (Industry Canada); and
• Provide expert advice to DFAIT, Industry Canada and INAC on procurement-related matters concerning international trade agreements (e.g. Canada/EU), internal trade and comprehensive land claims agreements.
• Managing Procurement

Investment, Project Management

• Develop, implement, monitor and renew investment planning and project management-related Treasury Board policies, standards, tools and guides;
• Monitor and assess departmental performance and compliance with policies and standards;
• Provide professional leadership, advice, and support to Treasury Board and its Secretariat, to senior departmental officials, parliamentarians and others; and
• Develop project management guidance material for use government-wide.
• Investment Planning
• Project Management

Real Property and Materiel

• Develop, implement, monitor and renew real property and materiel management policies, directives, standards and guides;
• Monitor and maintain the Common Services Policy;
• Monitor and assess departmental performance and compliance with policies and standards;
• Provide real property, materiel, fleet, common services and contaminated sites advice and support to Treasury Board and its Secretariat, to senior officials, parliamentarians and others;
• Provide policy advice and support to horizontal programs and initiatives administered by other departments: Corporate Asset Management Program (Finance), Office Accommodation Program, the Office of the Greening of Government Operations and Crown Assets Disposal Directorate (PWGSC), Consultation and Accommodation Unit (INAC); and
• Manage the central registry of all federal real property and federal contaminated sites as well as co-manage the Federal Contaminated Sites Accelerated Action Plan with Environment Canada.
• Materiel Management

Community Development

• Develop and implement an integrated and sustainable human resource management framework, strategies, initiatives, tools and methodologies to build the capacity, and enhance the professionalism of the Procurement, Materiel Management and Real Property Communities;
• Provide a comprehensive engagement strategy targeting the Procurement, Materiel Management and Real Property Communities and their stakeholders; including government-wide initiatives for branding and  recruitment, classification, and professional development and certification (procurement and materiel); and
• Lead and facilitate the creation of communities of practice.
• Procurement, Materiel Management and Real Property Communities Management Office