Latest updates

The policy instruments listed have been updated within the last two years.

Instruments Date modified

Terms and Conditions of Employment for Students

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

Includes rates of pay.

2017-04-19

Accounting Standards, Directive on

Directive | Accounting

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

2017-04-01

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.

2017-04-01

Delegation of Spending and Financial Authorities, Directive on

Directive | Delegation of spending and financial authorities

Provides Chief Financial Officers their responsibilities for delegating, maintaining and management and oversight of spending and financial authorities.

2017-04-01

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.

2017-04-01

GC 1010 Financial Statement Concepts (Materiality)

Legislation And Regulations

Details regarding the Government's accounting choices and requirements for materiality.

2017-04-01

GC 1100 Financial Statement Objectives

Legislation And Regulations

Complements the Public Sector Accounting Handbook (PSAH) in defining the financial statement objectives for the consolidated financial statements and for departmental financial statements.

2017-04-01

GC 1150 Generally Accepted Accounting Principles

Legislation And Regulations

Outlines how the Government's accounting policies relate to Generally Accepted Accounting Principles.

2017-04-01

GC 1200 Financial Statement Presentation

Legislation And Regulations

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policy as it relates to the presentation of financial statements.

2017-04-01

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.

2017-04-01

GC 2400 Subsequent Events

Legislation And Regulations

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policies for subsequent events.

2017-04-01

GC 2700 Segment Disclosures

Legislation And Regulations

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policies for segment disclosures

2017-04-01

GC 3050 Loans Receivable

Legislation And Regulations

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policies for loans receivable, and provides additional policy direction for the presentation of loans in the Government's consolidated financial statements.

2017-04-01

GC 3150 Tangible Capital Assets

Legislation And Regulations

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policies for tangible capital assets, including betterments and leasehold improvements.

2017-04-01

GC 3250-3255 Retirement and Post-Employment Benefits

Legislation And Regulations

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policies for retirement and post-employment benefits.

2017-04-01

GC 3300-3310 Contingent Liabilities and Loan Guarantees

Legislation And Regulations

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policies for contingent liabilities and loan guarantees.

2017-04-01

GC 3320 Contingent Assets

Legislation And Regulations

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policies for contingent assets.

2017-04-01

GC 3390 Contractual Obligations

Legislation And Regulations

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policies for contractual obligations.

2017-04-01

GC 3410 Government Transfers

Legislation And Regulations

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policies for government transfers, including grants, contributions, and certain loans.

2017-04-01

GC 4100 Specified Purpose Accounts

Legislation And Regulations

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policies for specified purpose accounts.

2017-04-01

GC 4200 Inventories

Legislation And Regulations

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policies for inventories.

2017-04-01

GC 4300 Non-Monetary Transactions

Legislation And Regulations

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policies for non-monetary transactions.

2017-04-01

GC 4400 Departmental Quarterly Financial Report

Legislation And Regulations

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

2017-04-01

GC 4500 Departmental Financial Statements

Legislation And Regulations

Complements the Public Sector Accounting Handbook (PSAH) by providing specific policies related to the preparation of Departmental Financial Statements.

2017-04-01

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.

2017-04-01

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.

2017-04-01

Government of Canada Accounting Handbook, Introduction

Legislation And Regulations

Provides supplementary information that states the Government’s accounting choices and policies, and provides specific policies relevant to departmental financial statements and quarterly financial reports.

2017-04-01

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.

2017-04-01

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.

2017-04-01

Payments, Directive on

Directive | Payments

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

2017-04-01

Public Money and Receivables, Directive on

Directive | Public money and receivables

Requirements and controls for the effective and efficient management of public money and receivables in order to minimize the risk of loss, error, fraud or improper consumption.

2017-04-01

Travel, Hospitality, Conference and Event Expenditures, Directive on

Directive | Travel, Hospitality, Conferences and Events

Provides detailed direction on the handling of expenditures for travel, hospitality, conferences and events.

2017-04-01

Service Management, Guideline on

Guidelines

Provides recommended practices, tips and tools regarding service management practices.

2017-03-23

Terms and Conditions of Employment, Directive on

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

Directs departments and agencies that will ensure the equitable, accurate, consistent, transparent and timely application of terms and conditions of employment across the core public administration.

2017-03-13

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

Notice

The Official Languages Act and the Official Languages (Communications withand Services to the Public) Regulations (SOR/92-48) (the Regulations) provide that members of the public have the right to receive services from and communicate with the designated offices of a federal institution in the official language of their choice.

2016-11-30

Results, Directive on

Directive | Results

Outlines requirements for supporting the implementation of the Policy on Results, including the identification of roles and responsibilities for Canadian federal departmental officials.

2016-07-01

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.

2016-07-01

Acceptable Network and Device Use, Guideline on

Guidelines | Web and social media

2016-05-30

Application Guide for Post-Employment under the “Policy on Conflict of Interest and Post-Employment”

Guide

This Guide outlines how to apply the Post-employment measures in the Policy on Conflict of Interest and Post-Employment which reinforce the integrity of the public service by preventing public servants from improperly benefitting themselves or others after they leave their positions with the government.

2016-05-30

Values Alive: A Discussion Guide to the “Values and Ethics Code for the Public Sector”

Guide

Guide to demystify the Public Sector Code, help stimulate thinking and dialogue about how best to apply its values, and provide examples of how the expected behaviours related to those values are demonstrated.

2016-05-30

Communications, 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 and web communications.

2016-05-12

Publishing, Procedures for

Procedure | Publishing

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

2016-05-11

Communications and Federal Identity, Policy on

Policy | Communications and Federal Identity

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

2016-05-09

Access to Information Act, Interim Directive on the Administration of the

Directive | Access to information

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

2016-05-05

Chief Financial Officer Attestation for Cabinet Submissions, Guideline on

Guidelines

2016-04-15

Attribution of Internal Services, Guideline on the

Guidelines

These guidelines update the current guidance that supports the Policy on Management, Resources and Results Structures (MRRS). The objective is to establish consistency in recording and reporting of internal services.

2016-03-21

Identity Assurance, Guideline on

Guidelines

Supports implementation of the minimum requirements for establishing the identity of an individual to a given level of assurance.

2016-03-04

Student Employment Programs in the Federal Government

Web site

2016-03-01

Costing, Guidelines on

Guidelines

The Guidelines explain the fundamentals of costing, describe common applications of costing in government, and outline key principles and practices. They provide general guidance that includes a seven step approach to costing that departments are encouraged to use. The Guidelines also provide links to specific guidance on costing-related matters, such as the attestation provided by chief financial officers (CFOs) for Cabinet submissions.

2016-01-13

Sale or Transfer of Surplus Real Property, Directive on the

Directive | Real property

Explains the performance expectations for the management of real property throughout its life cycle, including obligations associated with the disposal phase.

2015-12-22

Workers' Compensation

Guidelines

Explains that provincial workers compensation boards adjudicate compensation claims under the Government Employees Compensation Act pursuant to an administrative agreement with each board, and that the payment of benefits occurs according to the rates and conditions provided under the provincial compensation acts.

2015-08-13

Email Management, Standard on

Standard | Information management

Ensures that Shared Services Canada, as well as other departments and agencies, efficiently, effectively and promptly manages email.

2015-07-27

Transfer Payments, Policy on

Policy | Service delivery and transfer payments; Transfer payments

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

2015-07-08

Terms and Conditions of Employment for Certain Excluded/Unrepresented Employees, Directive on

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

Ensures the sound, consistent, effective, and equitable administration of the terms and conditions of employment for persons occupying certain excluded and unrepresented positions across the core public administration, where the terms and conditions of employment of such positions differ from those provided in the relevant collective agreement, or in any other Treasury Board policy instrument related to employment terms and conditions.

2015-07-07
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