MAF 2022 to 2023 Financial Management Methodology
On this page
- AoM Context (Methodology overview)
- Use of MAF Results
- Period of assessment
- Impact on Departments
- Annex A
AoM Context (Methodology overview)
Sound financial management is fundamental to mature public service organizations. The extent to which government can accurately and transparently discharge its financial management responsibilities directly impacts Canadians’ trust in our public institutions and the ability to implement important programs and services.
The FM Management Accountability Framework (MAF) methodology is aligned with core comptrollership responsibilities and continues to support a strong financial management function that enables departmental strategic and stewardship objectives. In this vein, six questions will examine the effectiveness of internal control management, and two questions will examine the extent to which service fees are reviewed in a manner that reflects costs and are managed with a client centric focus.
Use of MAF Results
The 2022-23 MAF results will provide the following information to the three key stakeholder groups listed below:
Deputy heads:
- Enable fulfillment of comptrollership responsibilities, particularly those related to risk-based internal controls and stewardship of public resources related to service fees.
Treasury Board of Canada Secretariat:
- Measure the status of implementation of the FM Policy Suite and the maturity of an organization’s FM practices.
- Provide opportunities to engage with departments, facilitate the sharing of notable practices, and identify any systemic issues that will inform the development of guidance and tools.
- Leverage and encourage improvements in key areas.
Financial Management functional community
- Encourage conversations within the FM community and with the Office of the Comptroller General (OCG) regarding the sharing of best practices and the identification of government-wide challenges.
Period of assessment
The period of assessment usually consists of the prior fiscal year. However, with these questions, we are looking for the most up-to-date information, and hence the timeframe falls within April 1st, 2022, up to the deadline for submission of evidence from departments, which is February 21, 2023.
Impact on Departments
Below is a summary of the impact on departments in terms of the number of questions, and submission of evidence. Although this illustrates an increase in the number of questions when compared to 2021-22, six questions related to the previously examined Internal Controls over Financial Management (ICFM) remain the same, and two questions related to service fees have been re-introduced from the 2018-19 methodology.
- 6 of 8 questions (ICFM) were previously core questions in the MAF 2021-22 methodology.
- 2 of 8 questions (service fees) are variations of previously assessed core questions.
A system of internal financial controls must be maintained in order to mitigate the risks to programs, operations, and resource management. After working with departments through the 2020-21 cycle, it was determined that the key ICFM processes that are applicable to all LDAs are a variation of six processes (budgeting and forecasting (planning), costing, investment planning, payroll/salary, CFO attestation, and project management). In 2021-22 we gave departments the ability to select “not applicable” as an option since not all processes are applicable to all departments.
This year, only processes that were identified by a department in 2021-22 as a key ICFM process will appear in their departmental specific questionnaire. For the departments that have already reached the ongoing monitoring stage for all their key ICFM processes, response via the MAF portal is still required to be submitted for documentation purposes. For these departments, TBS should be informed through the comments section in the portal, if anything has changed regarding the ICFM processes.
In order to provide the OCG with assurance that the 2023-24 target will be met, a sample of departments will be required to submit evidence that demonstrates the stage of maturity for their key ICFM processes. The selected departments will be contacted once the MAF process is launched, and they will be able to submit their evidence through the MAF portal. To minimize the administrative burden on departments, we are asking that you provide us with your detailed ICFM plan and results. Additional supporting documentation may be required on a case-by-case basis.
In 2018-19, departments were assessed on their practices and controls related to service fees standards, and whether departments had established plans to regularly review their service fee regimes. Three years have passed, and we are re-introducing two questions related to service fees to gain knowledge on the progress made since 2018-19 and to support TBS’ monitoring and compliance role over departments.
Strategic Theme Title
Internal Control Management
Strategic Theme Overview
Internal controls over financial management are effective.
Strategic Theme Sub-Category Title (Optional)
Strategic Theme Sub-Category Overview (Optional)
Question 1 preserved
Which stage is the department or agency at in assessing its internal controls pertaining to its budgeting and forecasting (planning) process? (Select one answer from the choices below)
- Not started
- Risk Assessment
- Documentation
- Design Effectiveness
- Operating Effectiveness
- Ongoing Monitoring
- Not Applicable
To answer:
- TBS to answer
- Department or Agency to answer
- Both TBS and Department or Agency to answer
Rationale
A system of internal financial controls must be maintained in order to mitigate the risks to programs, operations, and resource management. Following consultation with the Internal Controls community, budgeting, and forecasting (planning) was highlighted as a key FM process under ICFM. This assesses the level of maturity for internal controls over financial management which is broader than the already mature internal controls over financial reporting assessment currently undertaken by departments and agencies. The results will inform Deputy Heads in their oversight role in ensuring that a risk-based departmental system of internal control over financial management is established, monitored, and maintained, and TBS’ policy and guidance role related to internal controls.
Category
- Policy compliance
- Performance
- Other
| Expected Results | The target to reach ongoing monitoring for key processes is March 31, 2024. |
|---|---|
| Assessed Organizations | Large departments and Agencies |
| Period of Assessment | From April 1st, 2022, to February 21, 2023. |
| Calculation Method | N/A |
Evidence Requirements
- Department to provide evidence if selected as part of the sample
- TBS to provide evidence
- Other evidence to be considered (please provide)
Evidence document limit: 1
Data collection Method
MAF Portal
Government-wide Comparison
- Yes the results of the indicator will be used for comparison across departments
- No (please provide an explanation)
Although the target to reach ongoing monitoring is not until March 31, 2024, a comparison among departments may still be used to situate departmental progress across the enterprise.
Year-Over-Year Analysis
- Yes
- No
Departmental Results Framework (DRF) (TBS use only)
Is this indicator used in the TBS DRF?
- Yes
- No
Question 2 preserved
Which stage is the department or agency at in assessing its internal controls pertaining to its costing process? (Select one answer from the choices below)
Note: Departments who have marked this question as “Not Applicable” in 2021-22 will not be assessed on this question in 2022-23.
- Not started
- Risk Assessment
- Documentation
- Design Effectiveness
- Operating Effectiveness
- Ongoing Monitoring
- Not Applicable
To answer:
- TBS to answer
- Department or Agency to answer
- Both TBS and Department or Agency to answer
Rationale
A system of internal financial controls must be maintained in order to mitigate the risks to programs, operations, and resource management. Following consultation with the Internal Controls community, costing was highlighted as a key FM process under ICFM. This assesses the level of maturity for internal controls over financial management which is broader than the already mature internal controls over financial reporting assessment currently undertaken by departments and agencies. The results will inform Deputy Heads in their oversight role in ensuring that a risk-based departmental system of internal control over financial management is established, monitored, and maintained, and TBS’ policy and guidance role related to internal controls.
Category
- Policy compliance
- Performance
- Other
| Expected Results | The target to reach ongoing monitoring for key processes is March 31, 2024. |
|---|---|
| Assessed Organizations | Large departments and Agencies |
| Period of Assessment | From April 1st, 2022, to February 21, 2023. |
| Calculation Method | N/A |
Evidence Requirements
- Department to provide evidence if selected as part of the sample
- TBS to provide evidence
- Other evidence to be considered (please provide)
Evidence document limit: 1
Data collection Method
MAF Portal
Government-wide Comparison
- Yes the results of the indicator will be used for comparison across departments
- No (please provide an explanation)
Although the target to reach ongoing monitoring is not until March 31, 2024, a comparison among departments may still be used to situate departmental progress across the enterprise.
Year-Over-Year Analysis
- Yes
- No
Departmental Results Framework (DRF) (TBS use only)
Is this indicator used in the TBS DRF?
- Yes
- No
Question 3 preserved
Which stage is the department or agency at in assessing its internal controls pertaining to its investment planning process? (Select one answer from the choices below)
Note: Departments who have marked this question as “Not Applicable” in 2021-22 will not be assessed on this question in 2022-23.
- Not started
- Risk Assessment
- Documentation
- Design Effectiveness
- Operating Effectiveness
- Ongoing Monitoring
- Not Applicable
To answer:
- TBS to answer
- Department or Agency to answer
- Both TBS and Department or Agency to answer
Rationale
A system of internal financial controls must be maintained in order to mitigate the risks to programs, operations, and resource management. Following consultation with the Internal Controls community, investment planning was highlighted as a key FM process under ICFM. This assesses the level of maturity for internal controls over financial management which is broader than the already mature internal controls over financial reporting assessment currently undertaken by departments and agencies. The results will inform Deputy Heads in their oversight role in ensuring that a risk-based departmental system of internal control over financial management is established, monitored, and maintained, and TBS’ policy and guidance role related to internal controls.
Category
- Policy compliance
- Performance
- Other
| Expected Results | The target to reach ongoing monitoring for key processes is March 31, 2024. |
|---|---|
| Assessed Organizations | Large departments and Agencies |
| Period of Assessment | From April 1st, 2022, to February 21, 2023. |
| Calculation Method | N/A |
Evidence Requirements
- Department to provide evidence if selected as part of the sample
- TBS to provide evidence
- Other evidence to be considered (please provide)
Evidence document limit: 1
Data collection Method
MAF Portal
Government-wide Comparison
- Yes the results of the indicator will be used for comparison across departments
- No (please provide an explanation)
Although the target to reach ongoing monitoring is not until March 31, 2024, a comparison among departments may still be used to situate departmental progress across the enterprise.
Year-Over-Year Analysis
- Yes
- No
Departmental Results Framework (DRF) (TBS use only)
Is this indicator used in the TBS DRF?
- Yes
- No
Question 4 preserved
Which stage is the department or agency at in assessing its internal controls pertaining to its payroll/salary process? (Select one answer from the choices below)
Note: Departments who have marked this question as “Not Applicable” in 2021-22 will not be assessed on this question in 2022-23.
- Not started
- Risk Assessment
- Documentation
- Design Effectiveness
- Operating Effectiveness
- Ongoing Monitoring
- Not Applicable
To answer:
- TBS to answer
- Department or Agency to answer
- Both TBS and Department or Agency to answer
Rationale
A system of internal financial controls must be maintained in order to mitigate the risks to programs, operations, and resource management. Following consultation with the Internal Controls community, payroll/salary was highlighted as a key FM process under ICFM. This assesses the level of maturity for internal controls over financial management which is broader than the already mature internal controls over financial reporting assessment currently undertaken by departments and agencies. The results will inform Deputy Heads in their oversight role in ensuring that a risk-based departmental system of internal control over financial management is established, monitored, and maintained, and TBS’ policy and guidance role related to internal controls.
Category
- Policy compliance
- Performance
- Other
| Expected Results | The target to reach ongoing monitoring for key processes is March 31, 2024. |
|---|---|
| Assessed Organizations | Large departments and Agencies |
| Period of Assessment | From April 1st, 2022, to February 21, 2023. |
| Calculation Method | N/A |
Evidence Requirements
- Department to provide evidence if selected as part of the sample
- TBS to provide evidence
- Other evidence to be considered (please provide)
Evidence document limit: 1
Data collection Method
MAF Portal
Government-wide Comparison
- Yes the results of the indicator will be used for comparison across departments
- No (please provide an explanation)
Although the target to reach ongoing monitoring is not until March 31, 2024, a comparison among departments may still be used to situate departmental progress across the enterprise.
Year-Over-Year Analysis
- Yes
- No
Departmental Results Framework (DRF) (TBS use only)
Is this indicator used in the TBS DRF?
- Yes
- No
Question 5 preserved
Which stage is the department or agency at in assessing its internal controls pertaining to its CFO attestation process? (Select one answer from the choices below)
Note: Departments who have marked this question as “Not Applicable” in 2021-22 will not be assessed on this question in 2022-23.
- Not started
- Risk Assessment
- Documentation
- Design Effectiveness
- Operating Effectiveness
- Ongoing Monitoring
- Not Applicable
To answer:
- TBS to answer
- Department or Agency to answer
- Both TBS and Department or Agency to answer
Rationale
A system of internal financial controls must be maintained in order to mitigate the risks to programs, operations, and resource management. Following consultation with the Internal Controls community, CFO attestation was highlighted as a key FM process under ICFM. This assesses the level of maturity for internal controls over financial management which is broader than the already mature internal controls over financial reporting assessment currently undertaken by departments and agencies. The results will inform Deputy Heads in their oversight role in ensuring that a risk-based departmental system of internal control over financial management is established, monitored, and maintained, and TBS’ policy and guidance role related to internal controls.
Category
- Policy compliance
- Performance
- Other
| Expected Results | The target to reach ongoing monitoring for key processes is March 31, 2024. |
|---|---|
| Assessed Organizations | Large departments and Agencies |
| Period of Assessment | From April 1st, 2022, to February 21, 2023. |
| Calculation Method | N/A |
Evidence Requirements
- Department to provide evidence if selected as part of the sample
- TBS to provide evidence
- Other evidence to be considered (please provide)
Evidence document limit: 1
Data collection Method
MAF Portal
Government-wide Comparison
- Yes the results of the indicator will be used for comparison across departments
- No (please provide an explanation)
Although the target to reach ongoing monitoring is not until March 31, 2024, a comparison among departments may still be used to situate departmental progress across the enterprise.
Year-Over-Year Analysis
- Yes
- No
Departmental Results Framework (DRF) (TBS use only)
Is this indicator used in the TBS DRF?
- Yes
- No
Question 6 preserved
Which stage is the department or agency at in assessing its internal controls pertaining to its project management process? The process of project management can be interchanged with the process of project accounting and/or project financial management) (Select one answer from the choices below)
Note: Based on the 2021-22 MAF results, this question is only applicable to departments listed in Annex A. All other departments will not be assessed on this question in 2022-23.
- Not started
- Risk Assessment
- Documentation
- Design Effectiveness
- Operating Effectiveness
- Ongoing Monitoring
- Not Applicable
To answer:
- TBS to answer
- Department or Agency to answer
- Both TBS and Department or Agency to answer
Rationale
A system of internal financial controls must be maintained in order to mitigate the risks to programs, operations, and resource management. Following consultation with the Internal Controls community, project management was highlighted as a key FM process under ICFM. This assesses the level of maturity for internal controls over financial management which is broader than the already mature internal controls over financial reporting assessment currently undertaken by departments and agencies. The results will inform Deputy Heads in their oversight role in ensuring that a risk-based departmental system of internal control over financial management is established, monitored, and maintained, and TBS’ policy and guidance role related to internal controls.
Category
- Policy compliance
- Performance
- Other
| Expected Results | The target to reach ongoing monitoring for key processes is March 31, 2024. |
|---|---|
| Assessed Organizations | Large departments and Agencies |
| Period of Assessment | From April 1st, 2022, to February 21, 2023. |
| Calculation Method | N/A |
Evidence Requirements
- Department to provide evidence if selected as part of the sample
- TBS to provide evidence
- Other evidence to be considered (please provide)
Evidence document limit: 1
Data collection Method
MAF Portal
Government-wide Comparison
- Yes the results of the indicator will be used for comparison across departments
- No (please provide an explanation)
Although the target to reach ongoing monitoring is not until March 31, 2024, a comparison among departments may still be used to situate departmental progress across the enterprise.
Year-Over-Year Analysis
- Yes
- No
Departmental Results Framework (DRF) (TBS use only)
Is this indicator used in the TBS DRF?
- Yes
- No
Strategic Theme Title
External Fees
Strategic Theme Overview
Fees are reviewed in a manner that reflects costs and are managed with a client centric focus.
Question 7 preserved
Does the department have a plan in place for the periodic review of activities for which external fees* are charged?
*Access to information fees are excluded.
- Yes
- No
Our department did not charge external fees for the evaluating period
To answer:
- TBS to answer
- Department or Agency to answer
- Both TBS and Department or Agency to answer
Rationale
Pursuant to section 4.2.7 of the Directive on Charging and Special Financial Authorities (DCSFA), CFOs are responsible for ensuring that a departmental plan to periodically review activities for which fees are charged is established and implemented.
TBS is responsible for monitoring whether a department is compliant with section 4.2.7 of the DCSFA.
The indicator assesses whether a department has implemented an external fee review cycle that outlines which program area is the lead for the process, the frequency – should there be a scattered schedule, the senior executive reviewing committee, and procedures to undertake corrective actions that include timelines for completion: this will ensure that external fees are charged at the appropriate rate (costing, inflation, pricing), the service standards remain relevant, ability to monitor remissions issued for service standards that were not met, and ensure that internal processes are in place to make the appropriate changes in a timely manner, if required. The results will inform the Deputy Heads in ensuring that the activities remain relevant and whether the associated fees are current.
Category
- Policy compliance
- Performance
- Other
| Expected Results | Yes |
|---|---|
| Assessed Organizations | Large departments and Agencies |
| Period of Assessment | From April 1st, 2022, to February 21, 2023. |
| Calculation Method | N/A |
Evidence Requirements
- Department to provide evidence
- TBS to provide evidence
- Other evidence to be considered (please provide)
Evidence:
- Copy of the departmental plan approved by the CFO (or above) to periodically review fees as per section 4.2.7 of the Directive on Charging and Special Financial Authorities.
or - Document deemed appropriate by the organization, showing the result of the fees review
Evidence document limit: 1
Treasury Board Policy Reference:
Directive on Charging and Special Financial Authorities, 4.2
Data collection Method
MAF Portal
Government-wide Comparison
- Yes the results of the indicator will be used for comparison across departments
- No (please provide an explanation)
Year-Over-Year Analysis
- Yes
- No
Departmental Results Framework (DRF) (TBS use only)
Is this indicator used in the TBS DRF?
- Yes
- No
Question 8 preserved
Is the department’s remission policy publicly available?
*Access to information fees are excluded. Departments that do not have external fees and for those for which their fees are not subject to sections 4 to 7 of the Service Fees Act, they must select “Our department was not subject to remissions pursuant to the Service Fees Act for the evaluating period.”
- Yes
- No
- Our department was not subject to remissions pursuant to the Service Fees Act for the evaluating period
To answer:
- TBS to answer
- Department or Agency to answer
- Both TBS and Department or Agency to answer
Rationale
TBS is responsible for monitoring whether a department is compliant with section 7 of the SFA and 4.2.4. of the DCSFA.
Pursuant to subsection 7(1) of the SFA, if the responsible authority with respect to a fee considers that the performance standard in relation to the fee has not been met in a fiscal year, the responsible authority must remit, before July 1 of the following fiscal year, the portion of the fee that the responsible authority considers appropriate to any affected person who paid the fee.
Pursuant to subsection 7(2) of the SFA, the consideration of whether the performance standard in relation to a fee has not been met and what is the appropriate portion of a fee to be remitted, as well as the remission, must be made in accordance with Treasury Board policies or directives.
Pursuant to section 4.2.4.5 of the DCSFA, remission policy and procedures must be made available to the public.
The results will inform the Deputy Heads whether the performance standard established in respect of the fee is relevant, compliant with legislation and is accessible to the public. Making the policy and procedures publicly available will ensure increased transparency therefore improving public perception and trust in the fees and services provided by the GoC.
Category
- Policy compliance
- Performance
- Other
| Expected Results | Yes |
|---|---|
| Assessed Organizations | Large departments and Agencies |
| Period of Assessment | From April 1st, 2022, to February 21, 2023. |
| Calculation Method | N/A |
Evidence Requirements
- Department to provide evidence
- TBS to provide evidence
- Other evidence to be considered (please provide)
Evidence:
Link to public remission policy and procedures (which includes a website where all fees are listed and/or a website where service standards are posted for each fee.)
Evidence document limit: 1
Treasury Board Policy Reference:
Directive on Charging and Special Financial Authorities, 4.2
Data collection Method
MAF Portal
Government-wide Comparison
- Yes the results of the indicator will be used for comparison across departments
- No (please provide an explanation)
Year-Over-Year Analysis
- Yes
- No
Departmental Results Framework (DRF) (TBS use only)
Is this indicator used in the TBS DRF?
- Yes
- No
Annex A
List of MAF-Assessed Organizations with Project Management ICFM
- Canada Border Services Agency
- Canadian Space Agency
- Communications Security Establishment Canada
- Environment and Climate Change Canada
- Health Canada
- Infrastructure Canada
- National Defence
- Public Health Agency of Canada
- Royal Canadian Mounted Police
- Shared Services Canada
- Treasury Board of Canada Secretariat
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