Annex to the Statement of Management Responsibility Including Internal Control Over Financial Reporting of the Canada School of Public Service (2025-2026)
For the year ended March 31, 2026
Description
This report serves as an annex to the Canada School of Public Service's statement of management responsibility over financial reporting for 2025–2026.
Published: November 6, 2026
Author: Canada School of Public Service
Download as PDF (1 MB)
Introduction
In support of an effective system of internal control, the Canada School of Public Service (the School) conducted self-assessments of key control areas that were identified to be assessed in the 2025-2026 fiscal year for the period of 2024-2025. A summary of the assessment results and action plan is provided below.
Assessment results for the 2025-2026 fiscal year
The School completed the assessment of key control areas as indicated in the following table. A summary of the results, action plans, and additional details are also provided.
A summary of the results, action plans, and additional details are also provided.
Key control
areas |
Remediation required |
Summary results and action plan |
| Acquisition Cards |
No |
Key controls are generally operating effectively and provide a strong framework for financial stewardship, while identifying opportunities to further strengthen documentation, training, and oversight practices to support continued excellence in compliance and accountability. |
| Leave |
No |
Leave management processes are operating effectively within a well-established framework of approval and tracking mechanisms, with opportunities identified to strengthen compliance, ensure leave is approved in advance, and maintain up-to-date organizational charts for acting assignments. |
The evaluations confirmed that key financial processes for acquisition card and leave management are operating effectively concerning approval, tracking, and oversight frameworks, reflecting a strong overall internal control environment and sound compliance practices. Opportunities were identified to further strengthen controls over acquisition cards by improving alignment between card usage with authorized responsibility centers and enhancing approval oversight and, for leave management, by ensuring leave is approved in advance and maintaining up-to-date organizational charts for acting assignments. To further strengthen controls, recommendations were made to reinforce trainings, maintain accurate documentation, organizational records, and implement a tracking system to monitor the approvals.
Multi-Year Assessment plan
Over the next fiscal years, the assessments will concentrate on evaluating the prior year's results of each key control area, following a rolling 3-year basis approach as illustrated in the table below:
Assessment plan
| Key control areas |
Fiscal Year
2026-2027 |
Fiscal Year
2027-2028 |
Fiscal Year
2028-2029 |
Fiscal Year
2029-2030 |
Fiscal Year
2030-2031 |
| Period Assessed |
2025-2026 |
2026-2027 |
2027-2028 |
2028-2029 |
2029-2030 |
| Acquisition Card |
Planned |
|
|
Planned |
|
| Hospitality |
Planned |
|
|
Planned |
|
| Delegation of Spending and financial Authorities |
|
Planned |
|
|
Planned |
| HR-to-Pay Readiness |
|
Planned |
|
|
Planned |
| Travel |
|
Planned |
|
|
Planned |
| Pay Administration |
|
Planned |
|
|
Planned |
| Contracting |
|
|
Planned |
|
|
| Departmental Security Mgt. |
|
|
Planned |
|
|
| Financial Mgt. Governance |
|
|
Planned |
|
|
| Year End Payables |
|
|
|
Planned |
|
| Receivables |
|
|
|
Planned |
|
- Date modified:
