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 2. How government works
 3. Policies, directives, standards and guidelines


FOUNDATION FRAMEWORK FOR TREASURY BOARD POLICIES

Explains the structure of Treasury Board policy instruments and outlines general
requirements common to all Treasury Board policy instruments.
Date modified: 2008-06-24


SUPPORTING TOOLS

Policy:

 * Common Services Policy
 * Communications and Federal Identity, Policy on
 * Financial Management, Policy on
 * Government Security, Policy on
 * Green Procurement, Policy on
 * Internal Audit, Policy on
 * Management of Executives, Policy on the
 * Ministers' Offices, Policies for
 * Official Languages, Policy on
 * People Management, Policy on
 * Planning and Management of Investments, Policy on the
 * Results, Policy on
 * Service and Digital, Policy on
 * Transfer Payments, Policy on

Policy framework:

 * Compensation, Policy Framework for the Management of
 * Compliance, Framework for the Management of
 * Governance and Expenditure Management Policy Area
 * Risk, Framework for the Management of


MORE INFORMATION

Code:

 * Values and Ethics Code for the Public Sector


HIERARCHY

 * Values and Ethics Code for the Public Sector
   * Foundation Framework for Treasury Board Policies
     * Common Services Policy
     * Communications and Federal Identity, Policy on
     * Compensation, Policy Framework for the Management of
     * Compliance, Framework for the Management of
     * Financial Management, Policy on
     * Governance and Expenditure Management Policy Area
     * Government Security, Policy on
     * Green Procurement, Policy on
     * Internal Audit, Policy on
     * Management of Executives, Policy on the
     * Ministers' Offices, Policies for
     * Official Languages, Policy on
     * People Management, Policy on
     * Planning and Management of Investments, Policy on the
     * Results, Policy on
     * Risk, Framework for the Management of
     * Service and Digital, Policy on
     * Transfer Payments, Policy on

View complete hierarchy


ARCHIVES

This policy framework replaces:

 * Foundation Framework for Treasury Board Policies [2008-06-25]

View all inactive instruments Print-friendly XML
Expand all Collapse all


1. PURPOSE

This foundation framework1:

 1. Explains the purpose of Treasury Board policies and other instruments, such
    as directives and guidelines, and how they are structured;
 2. Summarizes general requirements common to all Treasury Board policy
    instruments; and
 3. Builds on the Guidance for Deputy Ministers and Accountable Government: A
    Guide for Ministers and Secretaries of State (Privy Council Office) by
    explaining the general responsibilities, accountabilities and expectations
    of ministers and deputy heads in applying Treasury Board policy instruments.


2. CONTEXT

Ministers, deputy heads and Treasury Board each have authorities for public
sector management. Ministers and deputy heads have authority to manage the
people, resources and activities of their departments towards the objectives set
out in legislative mandates and government policy. In particular, deputy heads
manage by exercising authorities assigned to them by a person (for example, a
minister), by a body (the Public Service Commission, for example), or by
statutory instrument (such as a departmental act, the Financial Administration
Act, or Order in Council). Finally, the Treasury Board of Canada, as the
management board, has the authority to ensure that the government as a whole is
managed in a coherent and effective manner.

The government's management regime establishes minimum standards for how
ministers and deputy heads use their authorities and manage public resources.
This management regime consists of sound management practices, strong public
service values, and clear rules set out in legislation and Treasury Board
policies.

Modern public sector management practices are set out in the Management
Accountability Framework (MAF), which establishes general expectations of deputy
heads. The MAF describes the general and interdependent management practices,
such as accountability, stewardship, values, and performance that every
organization needs in order to create a productive and innovative working
environment. The MAF also serves as a tool for both departments and Treasury
Board to assess management performance.

The MAF emphasizes strong values as being fundamental to guiding sound
management decisions. The Values and Ethics Code for the Public Service states
"how ends are achieved should be as important as the achievements themselves"2 .
The manner in which results are achieved is an important reflection of the
democratic, ethical, professional, and people values described in the Code.
Canadians will look to both the results achieved and the means used to assess
their trust in the competence and integrity of the government.

Beyond the general expectations of MAF and the requirements of the Code, certain
management functions must be conducted according to specific rules that are set
out in legislation and policies. As appropriate, the Treasury Board issues
policy instruments pursuant to the Financial Administration Act and more than 20
other pieces of enabling legislation that provide it with the authority to
establish pay rates and benefits for government employees, control and report on
public expenditures, and establish rules for managing people and public
resources.

The Financial Administration Act (FAA, sections 16.3-16.5) now designates deputy
ministers of departments identified in Part I of Schedule VI of the Act, as well
as heads of institutions identified in Parts II and III of Schedule VI of the
Act, as accounting officers for their organizations, within the framework of
ministerial responsibility and accountability to Parliament.

The changes to the FAA create a legal obligation for accounting officers to
appear before parliamentary committees to answer questions in four specific
areas:

 * The measures taken to organize the resources of the organization to deliver
   departmental programs in compliance with government policies and procedures;
 * The measures taken to maintain effective systems of internal control in the
   organization;
 * The signing of the accounts that are required to be kept for the preparation
   of the Public Accounts pursuant to section 64; and
 * The performance of other specific duties assigned to him or her by or under
   this or any other act in relation to the administration of the organization.


3. TREASURY BOARD POLICY INSTRUMENTS


3.1 PURPOSE OF POLICY INSTRUMENTS

There are a variety of circumstances that lead to the creation of a Treasury
Board management or administrative policy instrument. Similarly, policy
instruments may serve one or more general purposes:

 * Establish and strengthen a consistent management approach across government;
 * Manage significant risks to the operations of all departments; and
 * Reflect and put into action public service values such as probity, prudence,
   equity and transparency.

Collectively, Treasury Board's policy instruments convey an integrated approach
to the discipline of public sector management. Policy instruments provide clear
direction to departments on how to orient their activities toward the
achievement of results, attract and retain qualified people, embed a citizen
focus in the delivery of programs and services, be good stewards of public
resources and assets, and assist ministers in their accountability to
Parliament.

In providing this direction, policy instruments strike a balance that respects
the individual authorities and responsibilities of ministers and deputies,
ensures a minimum standard of management excellence is maintained in the
government as a whole, and fosters a working environment that encourages
departments to be responsive and innovative.

Treasury Board revises its policy instruments from time to time in consultation
with departments. This ongoing effort takes into consideration the risks and
benefits associated with a particular issue and a proposed course of action. One
of the goals of this effort is to maintain a suite of policy instruments that
adequately responds to the perceived risks of the time in a cost-effective
manner. In order to promote a consistent and disciplined approach to rule
making, policy centers are expected to follow the seven core principles set out
in the Smart Rules Charter, appended as Annex A. Another goal is to continuously
improve upon several recurring themes in public sector management: how to manage
in a way that preserves public trust, enhances efficiency and effectiveness, and
ensures transparency and accountability.


3.2 DESIGN AND STRUCTURE

As stated above, ministers, deputy heads and Treasury Board each have a role in
public sector management. However, Treasury Board's role is unique because,
through mandatory policy instruments, it sets the parameters within which all
ministers and deputy heads must exercise the various authorities assigned to
their position. Therefore, mandatory policy instruments must clearly express
each player's responsibilities and respect existing lines of accountability.

With this goal in mind, Treasury Board is guided by four principles of effective
accountability when developing or updating policy instruments. First, the roles,
responsibilities and performance expectations for all players are clearly
described. Second, performance expectations are balanced with the capacity
(skills and resources) of all players to deliver. Third, credible and timely
information is reported to demonstrate policy compliance and good management
performance. This information is also essential to the continuous improvement of
public sector management. And finally, there is a process in place to oversee
compliance and management performance and to administer consequences, good or
bad, related to compliance and the performance achieved. In addition to
influencing policy development, these four principles are essential to the
application of policy instruments within departments, which is discussed later
in this document.

Treasury Board issues a range of policy instruments that are designed to
establish mandatory requirements (rules) or voluntary best practices. There are
three types of mandatory instruments (policies, directives and standards) and
two voluntary instruments (guidelines and tools). Table 1 provides further
definition. The decision to put in place a mandatory versus a voluntary
instrument depends on the issue being addressed, the management objective, and
whether a lack of consistency across government has the potential to create
inequities, inefficiencies or risks that would jeapordize the achievement of the
policy objective.

Policies are directed at deputy heads and are designed to achieve certain
high-level management objectives. Each policy describes specific and measurable
results that help departments and Treasury Board to assess whether the policy
objective has been achieved. Policies also set out specific requirements or
actions that deputy heads must take to achieve the intended results and,
ultimately, the policy objective. The other policy instruments are, for the most
part, directedat managers and specialists in administrative functions (explain
the how).


3.3 SCOPE

The scope of Treasury Board's policy instruments covers a range of
administrative or program-related functions. The headings under which most
policy instruments have been grouped reflect their historical importance, how
the scope of administrative activities has evolved and adapted to address
technological innovations, changes in management practice, and increasing
expectations of Canadians. As stated previously, Treasury Board adapts its
policies to the changing environment and so the scope and functional areas may
change over time. Most of the policy instruments fall under one of these
functional headings:

 1. financial
 2. people (human resources)
 3. information management and information technology
 4. assets and acquired services
 5. service
 6. compensation of employees
 7. official languages

Each of these policy areas has a higher-level policy framework that outlines the
rationale and principles upon which the policy instruments are based. There are
also several policies in other functional areas that do not require a separate
policy framework because this Foundation Framework and the policies themselves
provide the underlying principles and rationale. These policies include the
subjects of communications and federal identity, security, and learning.

Table 1 – Structure and description of Treasury Board policy instruments
Instrument Description Usual Audience Application Policy Framework Formal
statement that provides context and broad guidance with respect to policy themes
or clusters. Also provides the supporting structure within which specific
Treasury Board policies and other instruments can be understood in strategic
terms. Explains why Treasury Board sets policy in particular area. Ministers,

Deputy Heads

Architectural Policy Formal direction that imposes specific responsibilities on
departments. Policies explain what deputy heads and their officials are expected
to achieve. Ministers

Deputy Heads

Mandatory Directive Formal instruction that obliges departments to take (or
avoid) specific action. Directives explain how deputy heads' officials must meet
the policy objective.

Managers

&

Functional Specialists

Mandatory Standard A set of operational or technical measures, procedures or
practices for government-wide use. Standards provide more detailed information
on how managers and functional specialists are expected to conduct certain
aspects of their duties. Mandatory Guideline A document providing guidance,
advice or explanation to managers or functional area specialists. Voluntary
Tools Examples include recognized best practices, handbooks, communications
products and audit products. Voluntary


4. GENERAL RESPONSIBILITIES AND ACCOUNTABILITIES WITH RESPECT TO MANAGEMENT

According to section 7.(1) of the Financial Administration Act, Treasury Board
may act on all matters relating to general administrative policy in the federal
public administration. In exercising this authority, Treasury Board, supported
by the Treasury Board Secretariat (TBS):

 * Identifies and assesses management-related issues to determine if a
   government-wide approach is necessary;
 * Formulates, communicates, reviews, adjusts and evaluates policy instruments;
 * Oversees, interprets, and provides advice to departments on the application
   of policy instruments;
 * Makes decisions with regard to departmental submissions pursuant to the
   control mechanisms established by a particular policy; and

 * Reports to Parliament and the public on whole-of-government management
   performance.

The Treasury Board is accountable to Cabinet acting as Governor-in-Council and
to the prime minister for the policies it issues and for management and
financial performance across government. All ministers, including the President
of the Treasury Board, are accountable to the prime minister and to Parliament
for the use of authority granted under legislation. The Secretary of the
Treasury Board and the Comptroller General are, in turn, accountable to the
President of the Treasury Board for the activities they undertake in support of
Treasury Board. They are also accountable to the Prime Minister through the
Clerk of the Privy Council.

Ministers are responsible for the effective operation of their department, which
includes respecting management rules set out in legislation and Treasury Board
policies. Ministers are individually accountable to the prime minister and
Parliament for their department's performance. For a more thorough discussion on
the full scope of ministerial responsibilities and accountabilities, please
refer to the Privy Council Office's Accountable Government: A Guide for
Ministers and Secretaries of State 2007.

Deputy heads are responsible for applying Treasury Board's mandatory policy
instruments within their organization, monitoring and auditing their
application, taking corrective action in cases of non-compliance, reporting to
TBS on matters regarding compliance, and providing advice on the development of
policies, often in committees and special studies co-ordinated by TBS.

Deputy heads are accountable to their ministers, to the prime minister through
the Clerk of the Privy Council, and to the Treasury Board for applying Treasury
Board policies. In practice, a deputy head's accountability to the Treasury
Board is often fulfilled through their interaction with the Secretary of the
Treasury Board. This interaction includes the MAF management assessment process
and providing reports to and working with these organizations. For a more
thorough discussion on the full scope of accountabilities, deputy heads may
refer to the Privy Council Office Guidance for Deputy Ministers and to the
Treasury Board Secretariat's Review of the Responsibilities and Accountabilities
of Ministers and Senior Officials - Meeting the Expectations of Canadians.


5. APPLYING TREASURY BOARD POLICY INSTRUMENTS

When applying Treasury Board policy instruments, and in all their duties, public
servants must reflect the values and uphold the behaviour articulated in the
Values and Ethics Code for the Public Service. Policy instruments are applied in
departments by following the same four principles for effective accountability
used to develop policy instruments, which was discussed earlier in Section 3.2.
While the specific requirements contained in policy instruments will vary with
subject matter, there are general requirements common to most policy instruments
that deputy heads must have in place in order for their departments to achieve
the expected results and objectives. These general requirements are explained in
this section.

Treasury Board and TBS also have a role in ensuring policy instruments are
applied, and this is also explained below.


5.1 CLEAR ROLES, RESPONSIBILITIES AND PERFORMANCE EXPECTATIONS

Setting clear roles, responsibilities and performance expectations involves the
following three steps:

 * All managers and employees are trained and understand how policy instruments
   shape their respective duties and the operations of the entire department;
 * The requirements set out in mandatory policy instruments are used in defining
   the responsibilities of deputy heads, managers and functional specialists, as
   deemed appropriate. In assigning responsibilities, deputy heads should strive
   to delegate decision-making authority to the most appropriate level to
   achieve results; and
 * Similarly, objectives and expected results set out in mandatory policy
   instruments are used to establish reasonable performance expectations for
   individuals and organizational units.


5.2 BALANCING EXPECTATIONS WITH CAPACITY TO DELIVER

In addition to the requirement to train employees, the following three general
requirements help establish departmental capacity to deliver:

 * Sufficient resources are allocated and used efficiently to apply Treasury
   Board policy instruments;
 * Appropriate processes and systems are in place to organize and control
   activities; and
 * Quality information on policy-related activities is collected and used to
   make decisions, monitor compliance with policy instrument requirements,
   evaluate results, continuously improve management practices, and provide a
   fair and reliable account through reports.


5.3 REPORTING

Reporting is one of the principle means through which departments fulfil their
commitment to the public service value of transparency. Through reporting, a
department's management successes and failures are opened to the scrutiny of
Treasury Board, Parliament and the public. Reporting is also the means through
which departments demonstrate compliance with policy and statute, allowing for
appropriate monitoring and oversight.

Although policy reporting requirements and mechanisms may vary from policy to
policy, it is essential that the principles of effective accountability set out
in this Framework are upheld. Policy reporting is developed in consultation with
departments with a view of ensuring that it efficiently meets the needs of
decision-makers and supports accountable government. To this end, policy centers
will adhere to the following principles when designing reporting requirements:

 * Reporting requirements should respect the oversight responsibilities and
   accountabilities of deputy heads;
 * Reporting requirements should have a clear purpose;
 * Reporting requirements should seek timely and meaningful information to meet
   the purpose;
 * Reporting requirements should be efficient – the cost to create and submit
   information should be minimal; and
 * Reporting requirements should leverage existing data sources and should not
   duplicate other requirements.


5.4 OVERSIGHT AND CONSEQUENCES

5.4.1 Oversight

Departments and Treasury Board each have oversight responsibilities. Ministers
and deputy heads oversee policy application within their departments, while
Treasury Board, with the assistance of TBS oversees policy application
government-wide. (Note that Treasury Board also has oversight responsibility for
government expenditures, but that is not discussed in this document.)

Ministers and deputy heads need to be supported by sound management expertise
and a strong system of controls in order to fulfill their oversight
responsibility. Internal audit and program evaluation are examples of two key
activities involved in oversight. Treasury Board has established policies that
set minimum standards of conduct for these activities.

The other key oversight tool is the Management Accountability Framework, which
describes the 10 general and interdependent management conditions that deputy
heads are expected to create within their departments. The MAF is used to assess
overall management performance. Performance against each of the MAF elements is
assessed using indicators that are in part shaped by the most important and
high-level requirements contained in Treasury Board policies. Integrating the
MAF expectations and Treasury Board policy requirements in this fashion
reinforces the fact that MAF and policies are complementary and mutually
supporting – both are necessary in managing departments.

Should unresolved questions arise on the interpretation of a policy instrument,
departments should contact TBS for an advance interpretation in order to clarify
the matter. Should the issue remain unresolved, or a dispute should arise, the
minister may seek a Treasury Board decision on the interpretation and
application of the policy instrument.

The Treasury Board executes its oversight in a manner that respects the
accountabilities for management that rest with ministers and deputies. The
Treasury Board oversees policy compliance, maintenance of internal control
systems and, based on a risk assessment, certain departmental transactions. In
performing this oversight role, it relies on a number of sources, such as
departmental audits, program evaluations, departmental performance reports,
Treasury Board submissions, reports submitted to Treasury Board pursuant to
policy requirements, reports from the Office of the Auditor General, the Public
Accounts of Canada and on discussions with departmental officials at all levels.
All this information is collected and reviewed by TBS and categorized against
the 10 elements of the MAF. The information is then used to update policy
instruments and as the basis for discussions with deputy heads regarding their
management performance.

The Financial Administration Act (section 16.5) now sets out a mandatory process
to follow whenever the appropriate minister for an organization listed in Parts
I and II of Schedule VI of the FAA (the process does not apply to organizations
listed in Part III of Schedule VI), and the accounting officer for the
organization, are unable to agree on the interpretation or application of TB
policies, directives or standards. In these instances, the accounting officer,
with a copy to his or her minister, is required to write the Secretary of the
Treasury Board to seek written guidance on the matter.

If the matter remains unresolved following receipt of written guidance from the
Secretary of the Treasury Board, then the responsible minister is required to
refer the matter to Treasury Board for a decision. The referral must take the
form of a Treasury Board submission and be signed by the responsible minister. A
copy of the decision of the Treasury Board will be provided to the Auditor
General as a confidence of the Queen's Privy Council.

5.4.2 Consequences

The measures taken by a department to ensure application of Treasury Board
policies will play an important role in determining the working relationship
between individual departments and the Treasury Board. The level of oversight
exercised by Treasury Board will be based largely on the department's own
internal management and oversight regime and the actions taken within the
department to deal with issues of non-compliance.

When cases of policy non-compliance arise, the root causes and circumstances
that led to failure are rarely simple. There are often several related factors.
Non-compliance can be due to lack of knowledge, gaps in oversight, difficulties
in interpretation and application of policies and regulations and, in more rare
instances, deliberate actions that must be addressed through disciplinary
measures. The extent to which the actions or inactions of individuals or
departments contributed to non-compliance makes the investigation process
critical to deciding on remedial or disciplinary measures.

The Treasury Board's decision to take further action or to intervene in cases of
non-compliance (i.e., negative consequences for departments) hinges on the
degree of risk involved in the management problem at hand. Interventions take
various forms, including informal follow-ups, requests for specific information
or additional reports, external audits or other investigations, formal direction
on specific preventative or corrective measures to be taken by the department,
and withdrawal of authority.

Deputy heads are responsible for implementing appropriate responses and
corrective measures in their department (including negative consequences for
individuals). These measures should also decrease the likelihood of recurrence.
In an effort to ensure some consistency in the government's approach to policy
non-compliance, Treasury Board policies explain possible institutional, and in
some cases, individual consequences.

--------------------------------------------------------------------------------


ANNEX A: SMART RULES CHARTER

 * Rules are clear, understandable and accessible
 * Rules do not overlap or conflict with each other
 * Rules include clear accountabilities, permit monitoring and define
   consequences of non-compliance
 * Rules are efficient - the administrative benefits of a rule should outweigh
   the administrative costs of following the rule
 * Rules are only imposed where justified by evidence-based criteria
 * Rules are put in place only if alternative instruments (e.g. voluntary
   measures, information strategies) are insufficient to meet policy or program
   objectives
 * Rules are effective in addressing and controlling concerns


FOOTNOTES

Footnote fn1

The terms "deputy head" and "department" are used throughout this document. The
definition of these terms will vary depending on the topic of a Treasury Board
policy. "Deputy head" generally includes both deputy ministers and deputy heads,
and in specific cases may include heads of Crown corporations. "Department" is
generally used within the meaning of section 2 of the Financial Administration
Act, but in specific cases may include Crown corporations. However, certain
organizations have legislative authority to establish their own policies for
specific administrative functions, and a Treasury Board policy does not apply in
those cases.

Return to footnote [1] referrer

Footnote fn2

Treasury Board of Canada Secretariat, Values and Ethics Code for the Public
Service, 2003, p.5.

Return to footnote [2] referrer



© Her Majesty the Queen in Right of Canada, represented by the President of the
Treasury Board, 2017,
ISBN: 978-0-660-09732-9

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Date modified: 2008-06-24


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