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Section IV—Supplementary Information

Organizational chart

Organizational chart

Results chain

Results chain

Report on staffing

The Auditor General has received the staffing authorities of the Public Service Commission directly through the Auditor General Act. Since the Commission must report annually to Parliament for the previous fiscal year on matters under its jurisdiction, the Office of the Auditor General believes it should also report annually on the Office's staffing.

The table below takes into account the Public Service Commission's Staffing Management Accountability Framework. It summarizes the five areas of accountability and identifies the indicators present in the Office. The framework is intended to ensure a values-based staffing system through which the principles of merit and non-partisanship are applied in accordance with the core values of fairness, transparency, and access.

Staffing: Areas of accountability and indicators


Governance: The process of exercising authority and establishing a well-defined structure and administration in order to support the achievement of desired results.
1. Roles and responsibilities in staffing are clearly defined.
  • The Executive Committee approved a written delegation of authority for human resources (HR) management in 2005–06.
2. The Office is resourced to deliver on its staffing priorities.
  • There were about 281 staffing actions in 2007–08. Two staffing officers plus an assistant met the demands. A benchmarking exercise supported the belief that these resources are sufficient.
3. The Office has implemented practices that ensure continuous learning on the subject of staffing.
  • The staffing officers, who must participate in a minimum of 20 hours per year of learning, have taken available training on staffing, both internally and externally.
  • New appointees to the Management Group (directors and principals) are required to attend a full-day transition session. Issues discussed include HR responsibilities and staffing.
4. A structure and/or mechanisms are in place to facilitate decision making by senior management on staffing issues, and enable the collaboration of all stakeholders, including bargaining agents.
  • The Human Resources Committee is tasked with addressing HR issues, such as the Office's promotion processes. Two members of this committee are nominated by the union.
  • The Human Resources Committee, convened with only its five assistant auditors general members, is tasked with overseeing larger human resource issues such as HR policies and staffing strategies.
  • The full Executive Committee regularly addresses issues of staffing, rotation, and succession planning.
Planning: In a staffing environment, planning is defined as a process that identifies current and future staffing needs for an organization to achieve its goals.
1. Senior management gives clear direction and sets priorities that enable values-based staffing.
  • Staffing needs are assessed annually by the Deputy Auditor General and the assistant auditors general (AAGs). Based on these needs and the Office's budget, full-time equivalent (FTE) positions are allocated to each AAG. The AAGs are then accountable, with the help of HR, to staff these FTE positions as necessary.
2. Human Resources planning, integrated with business planning, enables the organization to identify its current and future human resource needs.
  • In 2007–08, under the direction of the Executive Committee, Human Resources implemented initiatives from our integrated multi-year recruitment and retention strategy prepared in 2006–07. The strategy includes an analysis of internal and external business issues that will have an impact on the availability and assigning of resources.
3. Staffing is consistent with Human Resources planning and variances can be explained.
  • Each group within the Office has a budgeted FTE count. The Assistant Auditor General for each group is responsible for ensuring that this FTE count is fully used and not exceeded. The AAG is held accountable by the Auditor General for being over or under this level.
Policy: Appointment decisions must first and foremost adhere to the new Public Service Employment Act and other pertinent statutory instruments, including the Canadian Charter of Rights and Freedoms, Canadian Human Rights Act, Official Languages Act, and Employment Equity Act.
1. The Office implements and maintains policies that help it address significant issues in its appointment processes.
  • Office practices and procedures conform to all pertinent statutory instruments. In 2007–08, we began to formally document our practices and procedures.
  • For 2007–08, all of our indeterminate appointments were completed using a competitive process.
  • During the same period, 73.3 percent of indeterminate appointments were open to the public.
Communication: Communication ensures the integrity of the appointment process by being transparent, easy to understand, timely, and accessible, and by including the relevant stakeholders.
1. Stakeholders have access to timely staffing information, including information about staffing strategies and decisions.
  • All competitions are advertised in both languages internally. Competitions open to people outside the Office are advertised on our website ("Careers"). Most of them were also posted on Workopolis.com.
  • The multi-year recruitment and retention strategy is available to Office staff on the Intranet.
Control: In a staffing context, control means the ongoing monitoring of information, the assessment of actual performance in relation to planned results, the correction of deviations, and the reporting of results.
1. Quality and timely human resources information is available to support staffing strategies and decisions.
  • A semi-annual HR report is produced detailing the number of hires, departures, and turnover rate. It also highlights reasons for departures and anticipated retirement rates.
  • Monthly reports are produced identifying open positions and positions staffed during the previous month.
  • Regular meetings are held between staffing officers and managers to review progress on open positions.
2. The delegated organization monitors staffing on a continuing basis.
  • The Director, Human Resources monitors all exceptions to staffing rules.
  • There have been three acting appointments exceeding 12 months.
  • Waivers are obtained from the Auditor General for all hirings at the director/principal level that do not meet language requirements.
  • Standards for documentation of staffing files are followed.
  • Apart from our accounting trainees, there have been only five term appointments for periods of over 12 months.

List of completed performance audits

The following is a list of the performance audits planned for in our 2007–08 Report on Plans and Priorities and the performance audits that were actually completed.


Performance audit

Included in
2007–08 Plan

Reported in
2007–08

Farm income support programs

Spring 2007

Management of human resources at Foreign Affairs and International Trade

Spring 2007

Federal loans and grants for post-secondary education

Spring 2007

Use of acquisition and travel cards

Spring 2007

Legal services for the Government of Canada

Spring 2007

Modernizing Canada's NORAD system—National Defence

Spring 2007

Management of forensic laboratory services by the Royal Canadian Mounted Police

Spring 2007

Training and learning at Canada Revenue Agency

Fall 2007

Balancing security and facilitating trade by Canada Border Services Agency

Fall 2007

Military health care at National Defence

Fall 2007

Management of the 2006 Census

Fall 2007

Management and control practices in small entities

Fall 2007

The industrial security policy of Public Works and Government Services Canada

Fall 2007

The Inuvialuit Final Agreement

Fall 2007

Research and innovation

Fall 2007

Cancelled

Environmental petitions

Fall 2007

Are sustainable development strategies making a difference?

Fall 2007

Managing selected substances under the Canadian Environmental Protection Act

Status Report 2008

Managing selected aspects of pesticides

Status Report 2008

Managing selected aspects of federal contaminated sites

Status Report 2008

Federal protected areas for wildlife

Status Report 2008

Protection of species at risk

Status Report 2008

Aquatic invasive species

Status Report 2008

Areas of concern in the Great Lakes

Status Report 2008

International environmental agreements

Status Report 2008

Strategic environmental assessments

Status Report 2008

Greening of government operations

Status Report 2008

Environmental petitions

Status Report 2008

Northwest Territories Housing Corporation

May 2007

February 2008

The Financial Assistance for Nunavut Students program

June 2007

2007 Canada Winter Games (Yukon)

November 2007

February 2008

√ = tabled as planned

List of completed special examinations


Special examination

Completed on time

Less than 3 months late

3 months late or more

Atlantic Pilotage Authority

 

 

Blue Water Bridge Authority

 

 

Cape Breton Development Corporation

 

 

National Capital Commission

 

 

Atomic Energy of Canada Limited

 

 

Farm Credit Canada

 

 

Great Lakes Pilotage Authority

 

 

The International Development Research Centre

 

 

Defence Construction (1951) Limited

 

See note1

 

VIA Rail Canada Inc.

 

See note1

 

Parc Downsview Park Inc.

See note1

 

 

√ = reported as planned

1 These examinations were planned to be reported in 2007–08 though they were not due until 2008–09. Accordingly, they are not included in our on-time statistics for 2007–08.


Other audits tabled, but not listed as planned in the 2007–08 Report on Plans and Priorities


Title

Date reported

Use of Public Funds by the Former Lieutenant-Governor of Quebec

June 2007

Audit of the Nunavut Business Credit Corporation Activities

November 2007

Government of Yukon's Investment in Asset-backed Commercial Paper—Department of Finance

February 2008


Methodological endnotes

1. The Office conducts post-audit surveys for major products, including financial audits, performance audits, and special examinations. Surveys for financial audits have been conducted biennially since 2002–03, surveys for performance audits have been conducted after each tabling since 2003–04, and a survey for each special examination has been conducted since October 2002. As a result of the review of the survey process, no data was collected for financial audits for 2006–07. The table below summarizes the data quality parameters for the data reported in the current performance report. The confidence intervals (CI) are calculated for a 90 percent confidence level, and assume a result of 50 percent.


Audit type

Population type

Period

Population size

Responses

Response rate

CI at 90%

Financial Audit committee chairs

2002–03

52

30

58%

9.8%

Financial Chief financial officers and presidents

2002–03

83

63

76%

5.1%

Financial Audit committee chairs

2004–05

48

29

60%

9.6%

Financial Chief financial officers and presidents

2004–05

80

59

74%

5.5%

Performance Deputy ministers and commissioners

2003–04

103

80

78%

4.3%

Performance Deputy ministers and commissioners

2004–05

76

54

71%

6.0%

Performance Deputy ministers and commissioners

2005–06

57

49

86%

4.4%

Performance Deputy ministers and commissioners

2006–07

90

75

83%

3.9%

Performance Deputy ministers and commissioners

2007–08

69

52

75%

5.7%

Special Examination Chief executive officers

2002–03

6

3

50%

26.9%

  Chief executive officers

2003–04

6

2

33%

38.0%

  Chief executive officers

2004–05

8

8

100%

N/A

  Chief executive officers

2005–06

9

6

67%

15.5%

  Chief executive officers

2006–07

6

2

33%

38.0%

  Chief executive officers

2007–08

7

6

86%

12.7%

Special Examination Board chairs

2002–03

6

3

50%

26.9%

  Board chairs

2003–04

6

2

33%

38.0%

  Board chairs

2004–05

9

8

89%

7.8%

  Board chairs

2005–06

9

8

89%

7.8%

  Board chairs

2006–07

6

4

67%

19.0%

  Board chairs

2007–08

7

4

57%

26.9%


2. In the spring of 2008, we surveyed parliamentarians who were members of four key parliamentary committees at the time our reports were reviewed at those committees. The four committees were the Standing Committee on Public Accounts, the Standing Committee on Environment and Sustainable Development, the Senate Standing Committee on National Finance, and the Senate Standing Committee on Energy, the Environment and Natural Resources.

The survey was conducted in written form, with responses collected and analyzed by an independent consultant to ensure the anonymity of the respondents. In 2008, 46 questionnaires were sent out. A total of 24 responses were received, for a response rate of 52 percent. This provides a margin of error of +/- 14.1 percentage points, 19 times out of 20. In 2007, 47 questionnaires were sent out. A total of 24 responses were received, for a response rate of 51 percent. This provides a margin of error of +/-14.3 percentage points, 19 times out of 20.

3. When we count the number of hearings and briefings in which we participate, we consider our appearances before all committees of the House of Commons and the Senate. The other indicator (performance audits reviewed by parliamentary committees) is a ratio of 2007–08 audits that resulted in a hearing to the total number of audits published in the same fiscal year.

To calculate the percentage, we consider all parliamentary hearings held on one audit as one hearing. A hearing can occur in a subsequent fiscal year, but it would contribute to the Office's performance for the year that the report was published. This is the case for 2006–07, raising the percentage of audits reviewed from 63 percent, as previously reported, to 66 percent. For 2005–06, the percentage increases from 48 to 52.

4. When we report on the implementation of our performance audit recommendations, we use a four-year interval between the year the report is tabled and the year we ask departments to make their assessment. This is because our data shows that departments and agencies often need this time to complete action on our recommendations.

To determine the status of outstanding recommendations, the Office asks departments and agencies to provide us with a description of the actions undertaken toward the implementation of each recommendation. This year we also asked organizations to assess each recommendation's degree of implementation as at 31 March using one of five categories: no progress had been achieved, the recommendation was in the planning stage, preparations were under way for implementation, there had been substantial implementation, or there had been full implementation. In the past, our audit principals assessed the level of implementation based on information provided by departments.

The Treasury Board Directive on Departmental Audit Committees states, in section 4.2.6.2, that the chief audit executive shall report periodically to the audit committee on whether management's action plans to address audit recommendations have been implemented and whether the actions taken have been effective.

We believe this new approach is better aligned with departmental responsibilities to monitor and report on their responses to our recommendations. As a result of this change, the numbers presented represent a new baseline for this indicator.

5. An independent consulting firm conducted a survey of Office employees. A total of 597 employees were invited to participate, and 555 employees completed the survey. The overall response rate was 93 percent. The overall margin of error for the survey was 1 percent, 18 times out of 20.

6. These percentages do not include employees who have been excluded from the language requirement because they will retire within three years or have disabilities that do not enable them to learn an additional language. For principals and assistant auditors general, 4 of 70 were excluded; for directors, 2 of 109 were excluded.

Website references

Many items that may be of interest and complement the reporting of our performance are available at the following websites.


Office of the Auditor General of Canada

Office of the Auditor General www.oag-bvg.gc.ca
Sheila Fraser, Auditor General of Canada http://www.oag-bvg.gc.ca/internet/English/au_fs_e_373.html
Commissioner of the Environment and Sustainable Development http://www.oag-bvg.gc.ca/internet/English/au_fs_e_30741.html
Auditor General Act laws.justice.gc.ca/en/A-17/index.html
Financial Administration Act laws.justice.gc.ca/en/F-11/index.html
Reports to Parliament http://www.oag-bvg.gc.ca/internet/English/parl_lp_e_856.html
Observations of the Auditor General on the Financial Statements of the Government of Canada http://www.oag-bvg.gc.ca/internet/English/parl_lp_e_15712.html
Publications http://www.oag-bvg.gc.ca/internet/English/meth_lp_e_859.html
Practice review reports http://www.oag-bvg.gc.ca/internet/English/acc_lp_e_9380.html
Internal audit reports http://www.oag-bvg.gc.ca/internet/English/acc_lp_e_9384.html
External review reports http://www.oag-bvg.gc.ca/internet/English/acc_lp_e_9381.html
Sustainable Development Strategy, 2007–2009 http://www.oag-bvg.gc.ca/internet/English/acc_rpt_e_17602.html

Parliament

Parliament www.parl.gc.ca
Standing Committee on Public Accounts http://cmte.parl.gc.ca/cmte/committeehome.aspx?lang=1&parlses=391&jnt=0&selid=e17_&com=10466
Standing Committee on Environment and Sustainable Development http://cmte.parl.gc.ca/cmte/committeehome.aspx?selectedelementid=e17_&lang=1&committeeid=13183&joint=0
Standing Committee on National Finance http://www.parl.gc.ca/common/Committee_SenHome.asp?Language=E&Parl=39&Ses=1&comm_id=13

Government of Canada

Treasury Board of Canada Secretariat www.tbs-sct.gc.ca
Results for Canadians: A Management Framework for the Government of Canada http://www.tbs-sct.gc.ca/report/res_can/rc-eng.asp
TBS Management Accountability Framework www.tbs-sct.gc.ca/maf-crg/index_e.asp
Financial Information Strategy http://www.tbs-sct.gc.ca/fm-gf/tools-outils/guides/lessons-lecons-eng.asp
Bank of Canada www.bank-banque-canada.ca

Territorial Governments

Government of the Northwest Territories www.gov.nt.ca
Government of Nunavut www.gov.nu.ca
Government of Yukon www.gov.yk.ca

Professional organizations

Canadian Council of Legislative Auditors www.ccola.ca/index_english.cfm
Canadian Evaluation Society www.evaluationcanada.ca
Canadian Institute of Chartered Accountants www.cica.ca/index.cfm/ci_id/17150/la_id/1.htm
CCAF-FCVI Inc. www.ccaf-fcvi.com/entrance.html
Financial Management Institute of Canada www.fmi.ca
The Institute of Internal Auditors www.theiia.org
International Federation of Accountants www.ifac.org
International Organization of Supreme Audit Institutions (INTOSAI) www.intosai.org
United Nations Board of Auditors www.unsystem.org/auditors/external.htm
Working Group on Environmental Auditing (INTOSAI) www.environmental-auditing.org