2002 December Report of the Auditor General of Canada

1999

November Report, Chapter 21, Financial Information Strategy: Departmental Readiness

The government has not yet taken the necessary steps to get support for the Financial Information Strategy (FIS) from deputy ministers and senior management. With less than two years until the target date, we urge the government to "turn up the heat" and spur departments to accelerate their activity.

2000

October Report, Chapter 13, Assessment of Financial Management Capabilities in Departments

From an assessment of financial management capabilities in five departments, the most significant challenge has been to institutionalize a strong appreciation of the role that financial management can and should play in day-to-day decision making.

2001

December Report, Chapter 1, Financial Information Strategy: Infrastructure Readiness

Departments have successfully implemented the necessary FIS infrastructure but need to stabilize their systems and ensure that appropriate controls are in place. The government has also developed the necessary accrual accounting policies, but departments are at various stages of implementing those policies and the government has made slow progress toward deciding on an approach to accrual-based budgeting and appropriations. In summary, the government has accomplished a lot but still has much work to finish and should not be too quick to declare FIS a victory.

2002

April Report, Chapter 7, Strategies to Implement Modern Comptrollership

The adequacy of the strategies and plans to implement modern comptrollership in seven departments was assessed and only three of the seven departments were found to have established comprehensive strategies and plans. Departments also need to establish clear target dates and indicators for modern comptrollership and to improve managers' understanding of the initiative.