Inventory and schedule of reporting requirements: Print version
View a list of reporting requirements coming from the Treasury Board Policy Suite.
| Policy Category | Report | Source Authority for Requiring the Report | Timing |
|---|---|---|---|
| Acquired Services and Assets | Departmental Investment Plan Deputy heads are responsible for developing a departmental investment plan, a high-level strategic document that defines the direction, capacity and commitments of a department with respect to its investment in assets and acquired services. The department's investment plan is to be submitted at least every three years to TBS and TBS is to be advised, in a timely manner, of any significant deviations from the departmental investment plan. |
As necessary | |
| Acquired Services and Assets | Project Assessments/Reviews/Audits The results of relevant internal and external reviews, assessments and audits, and subsequent actions are to be reported to TBS within 90 days of their completion. |
As necessary | |
| Acquired Services and Assets | Directory of Federal Real Property This Directory is the central record and the only complete listing of real property holdings of the Government of Canada. It is a web-based database that is predominantly available to the public. Custodian organizations must enter data on their real property holdings within 30 days of any changes, e.g., for the acquisition or disposal of inventory. Annually, custodians are also required to provide TBS with written certification on the completeness and accuracy of their records along with an updated list of Authorized Officials responsible for data entry to the Directory. |
Policy on Management of Real Property, 6.1.15 Reporting Standard on Real Property, Part 1 and Reporting Standard on Real Property, 6 |
Ongoing |
| Acquired Services and Assets | Federal Contaminated Sites Inventory This Inventory includes information on all known and suspected federal contaminated sites under the custodianship of federal departments, agencies and consolidated Crown corporations that pose or are likely to pose a risk to human health or the environment. It also includes non-federal contaminated sites for which the Government of Canada has accepted some or all financial responsibility. Site records are displayed in a web-based database that is publicly accessible, and are updated on an annual basis by reporting organizations. Annually, custodians are also required to provide TBS with written certification on the completeness and accuracy of their records along with an updated list of Authorized Officials responsible for data entry to the Inventory. |
Policy on Management of Real Property, 6.1.15 |
April/May |
| Acquired Services and Assets | Ad Hoc Monitoring on the Management of Real Property Deputy heads are responsible for ensuring that departmental records, plans, policy instruments or any other required information are provided to TBS, upon request. |
As necessary | |
| Acquired Services and Assets | Ad Hoc Monitoring on the Management of Materiel Deputy heads are responsible for ensuring that departmental records, plans, policy instruments or any other required information are provided to TBS, upon request. |
As necessary | |
| Acquired Services and Assets | Short-range Acquisition Plans Departments are required to provide their short-range acquisition plans, covering all procurements over $2,000,000, to the Procurement Strategy Committee, in response to an annual request issued by the committee. |
Upon request | |
| Acquired Services and Assets | Emergency Procurement/Contracting Report The Contracting Policy sets out certain conditions under which departments may issue contracts under their own authority in order to deal with pressing emergencies, the value of which would normally require TB approval. Shortly after an emergency situation, departments are requested to submit a letter to TBS officials, detailing of the emergency contracts. |
As necessary | |
| Acquired Services and Assets | Report on Ownership of Title to Intellectual Property Arising Under Crown Procurement Contracts The Deputy Head of the Contracting Department is responsible for ensuring that departmental data on IP ownership and potential "commercial exploitation" is accurate and is submitted in a timely manner to PSPC. |
Policy on Title to Intellectual Property Arising Under Crown Procurement Contracts (2015), 6.2.3 |
March |
| Acquired Services and Assets | Purchasing Activity Report Departments and agencies are to submit an annual report to TBS on the total number and dollar amounts of contract awards and amendments. |
March | |
| Acquired Services and Assets | Reporting on Contracting in Areas Covered by Comprehensive Land Claims Agreements Departments must report entering into contracts in areas covered by a comprehensive land claims agreement to the deputy head of INAC within 45 calendar days after the end of the quarter. INAC subsequently discloses this information on a public website. |
May August November February |
|
| Acquired Services and Assets | Reporting of Transactions Involving Substantive Transfers of Liabilities and Sign-offs by Departmental Senior Financial Officers (Contractor Liability in Crown Procurement Contracts) PSPC, acting in its capacity as a common service agency, will ensure that TBS is informed of all transactions involving substantive transfers of liabilities and sign-offs by departmental senior financial officers. |
As necessary | |
| Acquired Services and Assets | Proactive Disclosure of Contracts Departments are required to disclose contracts and amendments over $10,000 on their publicly available website within one month after the close of each fiscal quarter. |
April July October January |
|
| Audit | Risk-Based Internal Audit Plan This plan, which is to be provided to the Office of the Comptroller General on a timely basis, considers departmental areas of high risk and significance and government-wide audits, led by the Comptroller General. |
As necessary | |
| Communications and Federal Identity | Public opinion research plan Deputy Heads are responsible for producing and approving an annual public opinion research plan. |
Policy on Communications 6.7 Directive on the Management of Communications 6.37 Directive on the Management of Communications 6.39 |
Annually (Determined by the department) |
| Communications and Federal Identity | Emergency Communications Plan Heads of Communications are responsible for developing a communications plan in preparation for emergency or crisis situations. |
Directive on the Management of Communications 6.3 |
As required |
| Communications and Federal Identity | Advertising Plan Deputy Heads are responsible for producing and approving an annual advertising plan. |
Policy on Communications 6.7 Directive on the Management of Communications 6.22 |
Annually (Submitted to PCO at the end of February, departments determine internal approval schedules) |
| Expenditure Management | Multi-year Business Plan for Revolving Funds Departments with a special revenue spending authority for a revolving fund must submit a multi-year business plan for each revolving fund to TB with the Annual Reference Level Update (ARLU). The business plan must include: the planned use of the drawdown authority, if any; a long-term capital plan, if applicable; and the rates of basis for the rates to be charged in the next fiscal year. |
August | |
| Expenditure Management | Reporting for Exceeding Appropriations Departments and agencies must report overspending to TBS as soon as it is known. |
As necessary | |
| Expenditure Management | Monitoring of Payables Departments must report significant performance or compliance issues in implementing the Directive on Year-End Recording of Payables and significant year-end transactions that involve uncertainty or unusual circumstances to the Office of the Comptroller General. |
June | |
| Expenditure Management | Allowances for Valuation of Assets and Liabilities Documentation/Assessments Departments must supply TBS with details related to any liabilities of a material amount that are not or cannot be recorded in the departmental accounts because no relevant appropriation exists, or because recording deadlines have passed. TBS reviews the assessments and information provided by departments, establishes the amounts of the allowances, and arranges for recording of the allowances in the accounts of Canada and in the Public Accounts, as applicable. |
Policy on Allowances for Valuation of Assets and Liabilities, Policy Requirements 2 & 3 |
April |
| Expenditure Management | Preliminary Assessment of the Collectability and Value of Loans, Investments and Advances, and Accounts Receivable The senior financial officers of departments, agencies and other organizations must provide to TBS a preliminary assessment of the collectability and value of the loans, investments and advances, and accounts receivable that they administer, and any liabilities of a material amount affecting their accounts that are not or cannot be recorded in the accounts of Canada through their departmental entries. |
Policy on Allowances for Valuation of Assets and Liabilities, Responsibilities |
April |
| Expenditure Management | Reporting of Federal Institutions and Corporate Interests Deputy heads are required to report annually on elements of their corporate identity and corporate interests. |
Policy on Reporting of Federal Institutions and Corporate Interests to Treasury Board Secretariat, 6 |
Varied |
| Financial Management | Amendments to Terms and Conditions Ministers are required to send a letter to inform the TB President that the minister has, following consultation with TBS, authorized amendments to non-minor elements of terms and conditions. |
As necessary | |
| Financial Management | Public Disclosure - Individual Recipient Departments are required to disclose, on their websites, exceptions to TB approved terms and conditions that were authorized by the Minister, when making a transfer payment to an individual recipient of an amount up to 25 percent in excess of the maximum amount originally authorized by TB approved terms and conditions. This information should be disclosed within 30 days of the approval date. |
As necessary | |
| Financial Management | Transfer Payments three-year plan Deputy Heads are responsible for establishing a three-year plan that identifies plans for the continuation, amendment or termination of terms and conditions, evaluations or reviews of relevancy and effectiveness to be conducted, and initiatives to engage applicants and recipients. This plan is integrated with the department’s Report on Plans and Priorities. |
March | |
| Financial Management | Public Disclosure - Repayable Contributions Departments are required to disclose, on their websites, exceptions to TB approved terms and conditions that were authorized by the Minister, for the need to reimburse a repayable contribution when the funding provided is less than $200,000. This information should be disclosed within 30 days of the approval date. |
As necessary | |
| Financial Management | Disclosure of Annual Expenditures for Travel, Hospitality and Conferences Departments are required to disclose the total annual expenditures for each of travel, hospitality and conferences fees for the department, through its website, including a brief description of the main variances from the previous year's actual expenditures. The timing of this disclosure is to coincide with the tabling of the Departmental Performance Report. |
Directive on Travel, Hospitality and Conference and Event Expenditures, 6.1.4 |
Varied |
| Financial Management | Annex to the Statement of Management Responsibility - Internal Control Over Financial Reporting This annex provides reasonable assurance that financial information in its attached financial statements is reliable, as well as evidence that internal controls over financial reporting are being well managed. This annex is published when the Departmental Performance Report is published. |
Varied | |
| Financial Management | Annual Cluster Group Plan Departmental Financial and Materiel Management Systems (DFMS) cluster groups are collectives of departments working together to promote and implement business-driven and standardized solutions for interoperable financial and materiel management in the Government of Canada. The chairs of DFMS cluster group management boards must ensure that annual business plans for the cluster groups are developed. |
March | |
| Information Management | Departmental Participation in National and International IM Standards Deputy heads are to inform TBS of their departments' participation in developing national and international information management standards. |
As necessary | |
| Information Technology | Report on IT Standards Activities (National and International) In order to ensure TBS has a comprehensive understanding of the Government of Canada’s involvement and contribution to national and international IT standards, Deputy heads are to provide names and responsibilities of individuals involved in activities related to national and international IT standards. |
Upon request | |
| Information Technology | Management of Information Technology Security (MITS) Compliance Self-Assessment Departments must conduct an annual self-assessment of IT security programs and practices to identify deficiencies for remedial action to be taken through updates to departmental IT security action plans. Departments are required to submit their Self-Assessment to TBS, if requested by the Chief Information Officer. |
Operational Security Standard: Management of Information Technology Security (MITS), 12.11.1 |
As necessary |
| Official Languages | Review on Official Languages Deputy heads are responsible for keeping files and information systems current in order to provide reports to OCHRO, upon request. |
May | |
| People Management | Report on Early Termination (Interchange Canada) Departments are asked to enter the required information for each Interchange Canada assignment terminated earlier than the agreed-to end date and the reason for it into the Interchange Canada Reporting Application. |
As necessary | |
| People Management | Report on Extension (Interchange Canada) Departments are asked to enter the required information for each Interchange Canada extension into the Interchange Canada Reporting Application. |
As necessary | |
| People Management | Report of Participant Assignment Details (Interchange Canada) Departments are asked to enter the required information for each new Interchange Canada assignment into the Interchange Canada Reporting Application. |
As necessary | |
| People Management | Annual Report on Performance Management Program Departments are required to submit a Performance Management Program report annually to OCHRO (through an electronic spreadsheet). |
June | |
| People Management | Career Transition Agreements Departments are required to provide OCHRO a copy of all career transition agreements signed by both parties. |
As necessary | |
| People Management | Classification Decisions – EX-04 & 05 Positions Departments are required to submit to OCHRO a copy of the supporting documentation for all classification decisions relating to EX-04 and EX-05 positions, within 60 days of action being taken. |
Policy on the Management of Executives, 6.3.2.1 Directive on Executive Group Organization and Classification, 5.13.2 |
As necessary |
| People Management | Proactive Disclosure – Position Reclassification Departments are required to ensure the proactive disclosure of information about the reclassification of encumbered positions. |
June September December March |
|
| People Management | Organizational Classification Oversight Audit Report Deputy heads are responsible for ensuring the Chief Human Resources Officer receives this report. |
As necessary | |
| People Management | Internal Departmental Monitoring Report Organizations are responsible for conducting a biennial monitoring review of their departmental classification program, based on organizational challenges, classification actions taken, classification risks, performance indicator analysis and planned actions. |
As necessary | |
| People Management | Position Classification Information System Departments must update the Position and Classification Information System. |
As necessary | |
| People Management | Tracking of Classification Grievances In cases where the deputy head has authorized the classification decision, departments must inform OCHRO of all submitted classification grievances. This is done through timely input to OCHRO’s classification grievance tracking system and by sending OCHRO the pertinent information and documentation identified in 3.4.1 and 3.4.3 of Appendix B of the Directive on Classification Grievances. |
As necessary | |
| People Management | Strike Reports Staff Relations Divisions of departments are responsible for providing TBS with timely and accurate reports. Departmental strike operations centres should report to TBS on the operational impact of a strike, number of employees on strike and at work, and the situation with respect to picketing of government premises. |
As necessary | |
| Results | Departmental Evaluation Plan Deputy Heads are required to annually approve and provide to TBS a five-year rolling departmental evaluation plan. |
Policy on Results 4.3.15 Directive on Results 4.4.7 |
Annually as prescribed by TBS. (Currently required by June 30 of each year) |
| Results | Departmental Evaluation Reports and Summaries Deputy Heads are responsible for a) approving evaluation reports and summaries and submitting them to TBS and b) posting the reports and summaries on their website. |
Policy on Results 4.3.17 and 4.3.18 Directive 4.4.9 |
Evaluation reports must be:
|
| Results | Program Performance Information Reporting Departments must submit to TBS performance information on all programs in their Program Inventory. |
Policy on Results 4.3.9 Directive on Results 4.2.2 |
As requested by TBS. |
| Security | Departmental Security Plans Reporting Departmental security officers are, upon request, to provide TBS with evidence of the implementation and effectiveness of the departmental security program and departmental security plan. |
Upon request | |
| Security | Policy on Government Security Compliance Reporting Deputy heads are responsible for reporting periodically to TBS, on the status and progress of implementation of the Policy on Government Security and on the results of ongoing performance measurement. |
As necessary |
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