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Audit of compensation processes and controls: Appendix C

Internal HR-to-Pay stakeholders

Human resources branch (HRB)

  • Corporate Compensation: oversight and management of the Agency's compensation function
  • Compensation Operations: execution of the Agency's compensation function for Non-Executive employees
  • Executive Compensation: execution of the Agency's compensation function for Executive employees
  • HR Systems: management and execution of the Agency's HR systems
  • Staffing: delivering on the Agency's staffing priorities, including initiating and changing individual's employment status, impacting their pay

Finance and corporate management branch (FCMB)

  • Corporate Accounting: reporting expenses, including payroll expenses, on the Agency's financial statements
  • National Financial Transaction Centre (NFTC): approving and issuing payments on behalf of the Agency, including payroll
  • Internal Control: documenting and testing the Agency's internal controls over financial reporting including account verification activities in accordance with central agency requirements

Cost centre managers

Initiating, communicating, and approving changes to the employment status of their employees (hiring, promotions, leave, acting assignments, resignations, etc.).


Reporting their hours worked in a timely and accurate manner.

External HR-to-Pay stakeholders

Treasury Board Secretariat (TBS)

Office of the Chief Human Resources Office (OCHRO): Oversight over Federal Government Human Resources functions.

Canada Revenue Agency (CRA)

Owner of CAS and responsible for system monitoring and maintenance.

Public Service and Procurement Canada (PSPC)

Owner of the Phoenix Pay System.

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