Management and Oversight

Table of contents

• Defining the Activity
• Relationship to Other Generic Valuation Tools (GVT)
• Relationship to the Information Management Common Core (IMCC)
• Business Processes
• Retention Periods
• Business Value and Retention Recommendations
  1. Strategic Planning and Government Relations
  2. Executive Services
  3. Policies, standards and guidelines
  4. Investment Planning
  5. Project Management
  6. Risk Management
  7. Results Measurement and Reporting
  8. Audit
  9. Evaluation
  10. Managing departmental ATIP

How to use this tool

• This tool is designed for IM specialists to use with relevant business areas when identifying information resources of business value (IRBV) and retention specifications.
• The IRBV and retention specifications contained in this document are recommendations only and should be customized to apply in each institutional context. The complete document should be read before using any recommendations.
• This Generic Valuation Tool does not provide Government of Canada institutions with the authority to dispose of information. Generic Valuation Tools (GVT) are not Disposition Authorities (DA) and do not replace the Multi-Institutional Disposition Authorities (MIDA).

Validation: The business processes and GVT have been validated by subject matter experts from the following departments: Fisheries and Oceans Canada, Citizenship and Immigration Canada, Department of Justice Canada, Health Canada, Natural Resources Canada and Shared Services Canada. In 2019, the revised version was validated by member departments of the working group on Information Management Common Core (IMCC).

Defining the Activity

Management and Oversight Services are those activities undertaken for determining strategic direction and allocating resources among services and processes, as well as those activities related to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies, and/or plans.

This GVT provides recommendations on business value and retention specifications related to internal Management and Oversight activities only. It does not apply to strategic and/or horizontal business processes related to Management and Oversight that are performed on behalf of the entire Government of Canada (GC), such as those carried out by Treasury Board of Canada Secretariat (TBS), the Privy Council Office, the Office of the Auditor General, the Office of the Comptroller General, etc.

Relationship to Other GVT

Business processes often overlap. When IRBV for a sub-activity are also identified in another GVT, there is a note in the table of IRBV and retention recommendations (below) to direct the user to the proper tool.

This GVT describes overarching departmental activities, therefore it relates to many other internal services and operational activities (and associated GVTs).

The GVTs for Cabinet Affairs and Treasury Board Submissions also contain business processes similar to those in Management and Oversight and should be used in conjunction with this GVT.

Relationship to the Information Management Common Core (IMCC)

The functions and sub-functions described in this GVT align with those in the IMCC common file classification plan, which is mandatory for all Government of Canada Electronic documents and Records Management Solutions (EDRMS).

Business Processes

1. Strategic Policy and Planning and Government Relations:

Strategic planning involves determining strategic direction and planning, organizing, and directing the institution in order to achieve operational goals. Government Relations involve consultation, cooperation and agreements with other levels of government to leverage assets and facilitate program and service delivery.

2. Executive Services:

Executive services include the provision of corporate advice and support to the organizational executive offices. Activities include the coordination of Question Period responses, Parliamentary affairs, executive correspondence, governance activities through executive committees and the planning and coordination of conferences, visits and hospitality. Processes and IRBV for Cabinet Affairs can be found in the Cabinet Affairs GVT. “Executive” is defined as Director-level up to Minister. This may include Deputy Ministers, CEOs, chairpersons, or presidents, depending on the nature of the institution.

Please note: in a Minister’s office, the records dealing with departmental functions, that reflect the role of the Minister as head of the department must be maintained in the corporate recordkeeping system.

3. Policy, Standards and Guidelines:

This activity involves the creation and development of operational and administrative policies, standards, and guidelines, policy papers and initiatives.

4. Investment Planning:

This activity involves developing and executing plans related to the allocation and reallocation of resources to new and existing assets and acquired services that are essential to program delivery. Institutional Investment Planning is closely linked with project management.

This GVT covers the investment planning activity at a high level based on the objectives and requirements prescribed by the Policy on Investment Planning—Assets and Acquired Services (2009) and the Guide to Investment Planning - Assets and Acquired Services as well as an analysis of existing GC procedures.

5. Project Management:

The TBS Policy on the Management of Projects (2009) defines Project Management as “the systematic planning, organizing, and control of allocated resources to accomplish identified project objectives and outcomes. Project Management is normally reserved for focused, non-repetitive, time-limited activities with some degree of risk, and for activities beyond the usual scope of program (operational) activities.”

This GVT covers the Project Management activity at a high level based on the objectives and requirements prescribed by TBS policy instruments as well as an analysis of existing GC procedures.

6. Risk Management:

The TBS Framework for the Management of Risk (2010) defines risk management as “a systematic approach to setting the best course of action under uncertainty by identifying, assessing, understanding, making decisions on and communicating risk issues.”

The principles outlined apply to all TBS policies, and require that GC institutions integrate risk management into all business processes performed in support of program and service delivery.

7. Results Management and Reporting:

This activity involves the monitoring of organizational performance and the declaration of results according to GC management principles and expectations, through the Policy on Results and the Directive on Results.

8. Audit:

The TBS Policy on Internal Audit (2017) does not define audit directly but describes it as a “function that is independent of departmental management…[providing] assurance as to whether government activities are managed in a way that demonstrates responsible stewardship to Canadians.”

The internal audit function is supported and assessed by the Comptroller General of Canada. Among other requirements, departments must designate a chief audit executive to manage the internal audit function, have a multi-year risk-based audit plan focusing mainly on assurance, and establish and main an independent departmental audit committee comprised mainly of members external to the federal public administration. Departmental Audit Committees are responsible for providing advice and recommendations based on the results of internal audits and related matters, and review departmental management, control and accountability processes within its area of responsibility.

According to the Directive on Internal Audit, mandatory internal audit procedures consist of undertaking internal audits of programs and services as identified by the Comptroller General of Canada or the Secretary of Treasury Board; reporting on internal audits; adhering to public reporting requirements, including releasing information on performance results for the internal audit function and listing planned audit engagements for the upcoming fiscal year.

Also included in this activity are responses to external audits such as those conducted by the Office of the Auditor General, Public Service Commission and the Office of the Commissioner for Official Languages. (The term “external audit” does not include internal audits of a department conducted by a commercial third party.) Many of the documents created in the course of an audit by the Office of the Auditor General (OAG) are controlled and numbered and must be returned to the OAG within one week of the report being tabled in Parliament. These documents include the Audit Plan Summary and Drafts of the Audit Chapter, which are therefore not listed in the IRBV table. Due to the importance of an OAG audit, copies of information resources sent to the OAG are maintained, and a copy of the final audit report is kept on file for the department’s reference purposes.

The processes and associated IRBV recommendations were determined from What to expect: an auditee’s guide to the performance audit process (2016).

9. Evaluation:

The TBS policies which previously directed the evaluation and reporting functions have been replaced by the Policy on Results and Directive on Results. The processes for program evaluations done by the department are planning, conducting and reporting on the evaluation, as well as the recommended follow-up actions. Also included is providing advice and guidance to program areas on the use of evaluation findings.

Retention Periods

Recommended retention specifications in GVTs are determined based on traditional or best practices, a review of government-wide legislation and policy, and validation with subject matter experts. Retention periods are suggestions only; departments must take into account their own legislative requirements and business needs.

The minimum retention recommendations provided in this GVT are based on feedback received from departments during validation sessions and on traditional practices by federal departments and by organizations in other jurisdictions, as well as a review of government-wide legislation and policy. 

Business Value and Retention Recommendations