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Section III—Supplementary Information

List of supplementary information tables

The following supplementary information tables can be found on the Treasury Board of Canada Secretariat website at /dpr-rmr/st-ts-eng.asp. or on the Office of the Auditor General website at www.oag-bvg.gc.ca/performance

• Selected sustainable development commitments and targets
• Green procurement
• Internal audits and reviews completed in 2008–09

Financial tables

Table 1—Total value of professional services contracts¹

	Contracts with original fees less than $25,000			Contracts with original fees $25,000 or more
	($ thousands)	Number	Percentage	($ thousands)	Number	Percentage
Competitive contracts	1,158	85	15.6	5,029	75	100
Non-competitive contracts	3,790	459	84.4	–	–	–
Total	4,948	544	100	5,029	75	100
1 All amounts include fees, expenses, amendments and GST. Contracts are classified based on original fees before GST as per the Office’s contracting policy. However, contracts with original fees of less than $25,000 are sometimes amended in accordance with the Office‘s contracting policy and in some cases the total amended value may exceed $25,000—these contracts are still included with ‘contracts with original fees less than $25,000’. Further disclosure can be found on the OAG website where the total value (original value plus any amended value) of contracts over $10,000 (with GST) is reported. Table 1 highlights the Office’s contracting activity for professional services in 2008. The Auditor General’s power to enter into contracts for professional services pursuant to section 16.2 of the Auditor General Act and in 2008–09 the Office was not subject to the Government Contracts Regulations. However, in light of proposed amendments, the Office is expected to be subject to Government Contracts Regulations once the amendments are approved. The Auditor General’s policy on contracting for professional services requires that contracts for estimated professional fees of $25,000 or more be awarded through competition, unless they meet one of the three criteria for exemption: the need is one of pressing urgency, it is not in the public interest to solicit bids due to the nature of the work, or there is only one person capable of performing the work. Contracts that exceed the North American Free Trade Agreement (NAFTA) threshold follow NAFTA rules.

Table 2—Travel and hospitality expenses

Disclosure of the travel and hospitality expenses for the Auditor General, the Deputy Auditor General, the Commissioner of the Environment and Sustainable Development, and the Assistant Auditors General is available on our website under About Us. The Office follows the Treasury Board Travel Directive and the Treasury Board Hospitality Policy, as appropriate for Agents of Parliament.

Table 3—Office memberships¹

	($ thousands)
CCAF-FCVI Inc.	380.0
Conference Board of Canada	11.9
International Organization of Supreme Audit Institutions	7.8
Head of Federal Agencies Secretariat	7.5
Public Policy Forum	5.5
Association des institutions supérieures de contrôle ayant en commun l’usage du français	1.2
1 The Office participates and supports professional organizations related to its legislative auditing program. The Office also pays individual employee membership fees to a variety of professional organizations.

Table 4—Compensation and benefits

The following is a summary of compensation and selected benefits paid to the Office employees by level. Office employees receive benefits comparable to other federal government employees, which are not included in this table.

Position	FTEs1	Salary ($)2	Bilingual bonus ($)	Performance pay3 ($)	Automobile4 ($)	Club membership5 ($)	Total ($)
Auditor General	1	309,3006			4,828	599	314,727
Deputy Auditor General	1	200,385–239,865		0–39,340			200,385–279,205
Commissioner of the Environment and Sustainable Development	1	158,100–207,405		0–34,010			158,100–241,415
Assistant auditors general	16	158,100-188,550		0-30,920			158,100-219,470
Senior principals	4	113,540-164,495		0-26,930			113,540-191,425
Principals	56	113,540-146,440		0-18,430			113,540-164,870
Senior directors	3	88,605-131,605		0-16,580			88,605-148,185
Directors	103	88,605-117,500		0-14,780			88,605-132,280
Auditors	246	44,189-98,087	800	0–3,000			44,189-101,087
Audit service officers	91	53,858-89,679	800				53,858-90,479
Audit service specialists	106	33,674-63,661	800				33,674-64,461
	628
1 Full-time equivalents (FTEs) utilized in the fiscal year 2008–09. 2 The audit services collective agreement for the period 1 April 2007 to 30 September 2010 was signed 3 April 2009. The table reflects the revised salaries. 3 Amounts represent the range that levels are eligible to receive in performance pay. 4 Taxable benefit for the personal use of an automobile for the 2008 calendar year. 5 The Office paid a club membership for the Auditor General. 6 The salary of the Auditor General is set by statute under subsection 4(1) of the Auditor General Act and is equal to the salary of a puisne judge of the Supreme Court of Canada.

Financial statements

Management’s statement of responsibility

Management of the Office of the Auditor General of Canada is responsible for the preparation of the accompanying financial statements and related information contained in this 2008–09 Performance Report. These financial statements have been prepared in accordance with Canadian generally accepted accounting principles for the public sector. Where alternative accounting methods exist, management has chosen methods that it believes to be appropriate in the circumstances. Where estimates or judgments have been required, management has determined such amounts on a reasonable basis. Financial information disclosed elsewhere in this performance report is consistent with these audited financial statements.

In meeting its reporting responsibility, management has established and followed policies and procedures and systems of internal control designed to provide reasonable assurance that assets are safeguarded from loss or unauthorized use, operations are in compliance with governing authorities, and financial information is reliable. Selected internal control systems are periodically tested and evaluated by the internal auditors, and management takes any action necessary to respond appropriately to their recommendations. Management recognizes the limits inherent in all systems of internal control but believes the Office has established effective and responsive systems of internal control through the careful selection of employees, appropriate division of responsibilities, training and other professional development activities, and development of formal policies and procedures.

The Office’s Executive Committee oversees management’s preparation of the financial statements and ultimately approves the financial statements and related disclosures following a recommendation from the Office’s Audit Committee. As a basis for recommending approval of the financial statements to the Executive Committee, the Audit Committee reviews management’s arrangements for internal controls and the accounting policies employed by the Office for financial reporting purposes. The Audit Committee also meets independently with the Office’s internal and external auditors to consider the results of their work.

The external auditors’ report, as to the fairness of presentation of these financial statements in conformity with Canadian generally accepted accounting principles for the public sector, is included in this performance report.

 

Sheila Fraser, FCA Auditor General of Canada

Jean Landry, CGA Comptroller

Ottawa, Canada
26 June 2009

Auditors’ report

To the Speaker of the House of Commons

We have audited the statement of financial position of the Office of the Auditor General of Canada as at 31 March 2009 and the statements of operations, deficit, and cash flow for the year then ended. These financial statements are the responsibility of the Office’s management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.

In our opinion, these financial statements present fairly, in all material respects, the financial position of the Office as at 31 March 2009 and the results of its operations and its cash flows for the year then ended in accordance with Canadian generally accepted accounting principles.

Further, in our opinion, the transactions of the Office that have come to our notice during our audit of the financial statements have, in all significant respects, been in accordance with the Financial Administration Act and regulations and the Auditor General Act.

Welch LLP
Lévesque Marchand S.E.N.C.
Chartered Accountants
Licensed Public Accountants

Ottawa, Canada
26 June 2009

Office of the Auditor General of Canada
Statement of Financial Position
as at 31 March

	2009	2008
Assets	(in thousands of dollars)
Current assets
Due from the Consolidated Revenue Fund	6,933	8,242
Accounts receivable	622	155
Prepaid expenses	283	281
	7,838	8,678
Capital assets (note 4)	3,497	4,375
	11,335	13,053
Liabilities and Deficit
Current liabilities
Accounts payable and accrued liabilities
Due to employees	5,866	4,465
Due to others	2,113	2,700
Vacation pay	3,637	3,493
Current portion of employee future benefits (note 5)	1,813	1,787
	13,429	12,445
Employee future benefits (note 5)	11,652	11,273
Deficit (note 6)	(13,746)	(10,665)
	11,335	13,053
The accompanying notes are an integral part of these financial statements.

Approved by

 

Sheila Fraser, FCA Auditor General of Canada

Jean Landry, CGA Comptroller

Office of the Auditor General of Canada
Statement of Operations
for the year ended 31 March

	2009	2008
Expenses (note 7)	(in thousands of dollars)
Performance audits and studies	43,739	39,525
Financial audits of Crown corporations, territorial governments, and other organizations	33,003	29,603
Special examinations of Crown corporations	7,735	6,746
Audit of the summary financial statements of the Government of Canada	5,242	5,188
Sustainable development monitoring activities and environmental petitions	1,973	3,156
Assessments of agency performance reports	411	978
Total cost of audits	92,103	85,196
Professional practices (note 8)	8,840	7,834
Total cost of operations	100,943	93,030
Costs recovered
International audits	782	274
Other	105	89
Total costs recovered	887	363
Net cost of operations before parliamentary appropriations	100,056	92,667
Parliamentary appropriations used (note 3)	84,437	82,322
Net cost of operations after parliamentary appropriations	15,619	10,345
The accompanying notes are an integral part of these financial statements.

Office of the Auditor General of Canada
Statement of Deficit
for the year ended 31 March

	2009	2008
	(in thousands of dollars)
Deficit, beginning balance	(10,665)	(10,902)
Net cost of operations after parliamentary appropriations	(15,619)	(10,345)
Services provided without charge by other government departments (note 7)	13,425	10,945
Costs recovered	(887)	(363)
Deficit, ending balance	(13,746)	(10,665)
The accompanying notes are an integral part of these financial statements.

Office of the Auditor General of Canada
Statement of Cash Flow
for the year ended 31 March

	2009	2008
Operating activities	(in thousands of dollars)
Cash payments	(87,675)	(82,579)
Cash receipts	2,472	3,077
Parliamentary appropriations used (note 3)	84,437	82,322
Cash (used) provided by operating activities	(766)	2,820
Capital investment activities
Capital asset acquisitions	(544)	(1,220)
Proceeds from the disposal of capital assets	1	–
Cash used in capital investment activities	(543)	(1,220)
(Decrease) Increase in Due from the Consolidated Revenue Fund during the year	(1,309)	1,600
Due from the Consolidated Revenue Fund, beginning of year	8,242	6,642
Due from the Consolidated Revenue Fund, end of year	6,933	8,242
The accompanying notes are an integral part of these financial statements.

Office of the Auditor General of Canada
Notes to the financial statements for the year ended 31 March 2009

1. Authority and objective

The Auditor General Act, the Financial Administration Act, and a variety of other acts and orders-in-council set out the duties of the Auditor General and the Commissioner of the Environment and Sustainable Development. These duties relate to legislative auditing of federal departments and agencies; Crown corporations; territorial governments; and other organizations, which include two international organizations.

The program activity of the Office of the Auditor General of Canada is legislative auditing and consists of performance audits and studies of departments and agencies; audit of the summary financial statements of the Government of Canada; financial audits of Crown corporations, territorial governments, and other organizations; special examinations of Crown corporations; sustainable development monitoring activities and environmental petitions; and assessments of agency performance reports.

The Office is funded through annual appropriations received from the Parliament of Canada and is not taxable under the provisions of the Income Tax Act.

Pursuant to the Financial Administration Act, the Office is a department of the Government of Canada for the purposes of that Act and is listed in Schedule I.1, and is a separate agency for the purposes of Schedule V.

2. Significant accounting policies

a) Basis of presentation

The financial statements of the Office have been prepared in accordance with Canadian generally accepted accounting principles for the public sector.

b) Parliamentary appropriations

The Office’s annual parliamentary appropriations are reported directly in the Statement of Operations in the fiscal year for which they are approved by Parliament and used by the Office.

c) Costs recovered

The costs of audits are paid from monies appropriated by Parliament to the Office. Fees for international audits generally recover the direct costs incurred and are recognized in the period the audit services are provided. Amounts recovered are deposited in the Consolidated Revenue Fund and are not available for use by the Office. Other costs recovered represent audit professional services provided to members of the Canadian Council of Legislative Auditors, adjustments to prior year’s payables and refund of prior years’ expenses.

d) Due from the Consolidated Revenue Fund

The financial transactions of the Office are processed through the Consolidated Revenue Fund of the Government of Canada. The Due from the Consolidated Revenue Fund balance represents the amount of cash that the Office is entitled to draw from the Consolidated Revenue Fund, without further appropriations, in order to discharge its liabilities.

e) Capital assets

Capital assets are recorded at historical cost less accumulated amortization. The Office capitalizes the costs associated with the development of software used internally including software licences, installation costs, professional service contract costs, and salary costs of employees directly associated with these projects. The costs of software maintenance, project management and administration, data conversion, and training and development are expensed in the year incurred.

Amortization of capital assets begins when assets are put into use and is recorded by the straight-line method over the estimated useful lives of the assets as follows:

Capital assets	Useful life
Furniture and fixtures	7 years
Leasehold improvements	10 years
Informatics software	3 years
Informatics Hardware and Infrastructure	3 years
Office equipment	4 years
Motor vehicle	5 years

f) Vacation pay

Vacation pay is expensed as benefits accrue to employees under their respective terms of employment using the employees’ salary levels at year end. Vacation pay liabilities represent obligations of the Office that are funded through parliamentary appropriations.

g) Employee future benefits

i) Pension benefits

All eligible employees participate in the Public Service Pension Plan, a multiemployer plan administered by the Government of Canada. The Office’s contributions are currently based on a multiple of an employee’s required contributions and may change over time depending on the experience of the Plan. The Office’s contributions are expensed during the year in which the services are rendered and represent its total pension obligation. The Office is not currently required to make contributions with respect to any actuarial deficiencies of the Public Service Pension Plan.

ii) Severance benefits

Employees are entitled to severance benefits, as provided for under their respective terms of employment. The cost of these benefits is accrued as employees render the services necessary to earn them. Management determined the accrued benefit obligation using the employees’ salary at year end. Severance benefits are funded through appropriations once employees’ departures are confirmed.

h) Services provided without charge by other government departments

Services provided without charge by other government departments are recorded as operating expenses by the Office at their estimated cost. A corresponding amount is reported directly in the Statement of Deficit.

i) Allocation of expenses

The Office charges all direct salary, professional service, travel, and other costs associated with the delivery of individual audits and professional practice projects directly to them. All other expenses, including services provided without charge, are treated as overhead and allocated to audits and professional practices projects based on the direct hours charged to them.

j) Measurement uncertainty

These financial statements are prepared in accordance with Canadian generally accepted accounting principles, which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Capital assets and employee severance benefits are the most significant items for which estimates are used. Actual results could differ significantly from those estimates. These estimates are reviewed annually, and as adjustments become necessary, they are recognized in the financial statements in the period in which they become known.

3. Parliamentary appropriations

The Office is funded through annual parliamentary appropriations. Items recognized in the Statement of Operations and the Statement of Deficit in one year may be funded through parliamentary appropriations in prior and future years. Accordingly, the Office’s net cost of operations for the year based on Canadian generally accepted accounting principles is different than total appropriations used for the year. These differences are reconciled as follows:

a) Reconciliation of net cost of operations to current year appropriations used

		2009	2008
		(in thousands of dollars)
Net cost of operations before parliamentary appropriations		100,056	92,667
Less:	Expenses not requiring the use of appropriations
	Amortization of capital assets	(1,421)	(1,229)
	Services provided without charge by other government departments	(13,425)	(10,945)
Add:	Costs recovered	887	363
		86,097	80,856
Changes in Statement of Financial Position amounts not affecting the current year use of appropriations1		(2,204)	246
Current year appropriations applied to operations		83,893	81,102
Capital asset acquisitions funded by appropriations		544	1,220
Current year appropriations used		84,437	82,322
1 Components of this amount are prepaid expenses, due to employees, vacation pay, and severance benefits.

b) Reconciliation of appropriations provided to current year appropriations used

	2009	2008
Appropriations:	(in thousands of dollars)
Voted—operating expenditures	78,623	77,482
Statutory contributions to employee benefit plans	9,315	9,146
Proceeds from disposal of capital assets	1	–
Current year appropriations provided	87,939	86,628
Less: Lapsed appropriations1	3,502	4,306
Current year appropriations used	84,437	82,322
1 Subject to parliamentary approval, the Office is allowed to carry forward into the next fiscal year its lapsed appropriations after adjustments up to a maximum of 5 percent of its main estimates operating budget. In 2008–09, the Office had $3.5 million ($3.8 million in 2007–08) in lapsed appropriations after adjustments. The maximum allowed for carry forward into 2009–10 is $3.6 million ($3.6 million in to 2008–09).

4. Capital assets

	Cost				Accumulated amortization				2009 Net book value	2008 Net book value
	Opening balance	Acquisitions	Disposals	Closing Balance	Opening balance	Amortization	Disposals	Closing Balance
	(in thousands of dollars)
Furniture and fixtures	4,496	147		4,643	3,025	639		3,664	979	1,471
Informatics software	3,889	196		4,085	3,231	315		3,546	539	658
Leasehold improvements	3,288	82		3,370	1,288	329		1,617	1,753	2,000
Office equipment	1,039	26	150	915	1,020	8	150	878	37	19
Informatics hardware and infrastructure	851	93	29	915	646	125	29	742	173	205
Motor vehicle	30			30	8	6		14	16	22
	13,593	544	179	13,958	9,218	1,422	179	10,461	3,497	4,375
Amortization expense for the year ended 31 March 2009 is $1.4 million ($1.2 million in 2008).

5. Employee future benefits

a) Pension benefits

The Office’s eligible employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best 5 consecutive years of earnings. The benefits are fully indexed to the increase in the Consumer Price Index.

The Office’s responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan’s sponsor. The Office’s and employees’ contributions to the Plan are as follows:

	2009	2008
	(in thousands of dollars)
Office’s contributions	6,725	6,667
Employees’ contributions	2,949	2,884

b) Severance benefits

The Office provides severance benefits to its employees based on years of service and salary at termination of employment. This benefit plan is not pre-funded and thus has no assets, resulting in a plan deficit equal to the accrued benefit obligation. Benefits will be paid from future appropriations. Information about the plan, measured as at 31 March, is as follows:

	2009	2008
	(in thousands of dollars)
Severance benefit obligation, beginning of year	13,060	13,511
Expense for the year	854	1,223
Benefits paid during the year	(449)	(1,674)
Severance benefit obligation, end of year	13,465	13,060

6. Deficit

The deficit represents liabilities incurred by the Office, net of capital assets and prepaid expenses, that have not yet been funded through appropriations. Significant components of this amount are employee severance benefits and vacation pay liabilities.

7. Summary of expenses by major classification

Summary of expenses by major classification for the years ended 31 March are as follows:

	2009	2008
	(in thousands of dollars)
Salaries and employee benefits	74,066	69,599
Professional services	9,543	8,343
Office accommodation	8,507	6,975
Travel and communication	4,723	4,269
Informatics, informatics maintenance and repairs, office equipment, and furniture and fixtures	2,602	2,470
Printing and publications services	782	601
Materials, supplies, and other payments	720	773
Total cost of operations	100,943	93,030
In 2009, the total cost of operations included services provided without charge by other government departments totalling $13.4 million ($11.0 million in 2008). This is composed of $8.5 million ($7.0 million in 2008) for office accommodation and $4.9 million ($4.0 million in 2008) for the employer’s contributions to the Public Service Health Care Plan and the Public Service Dental Plan.

8. Professional practices

The Office works with other legislative audit offices and professional associations, such as the Canadian Institute of Chartered Accountants, to advance legislative audit methodology, accounting and auditing standards, and best practices. International activities include participation in organizations and events that have an impact on our work as legislative auditors. External review includes the cost of participating in the external reviews of other national legislative audit offices and being the subject of an external review.

	2009	2008
	(in thousands of dollars)
Methodology and knowledge management	4,447	3,183
International activities	2,132	3,112
External review	777	531
Canadian Council of Legislative Auditors	786	525
Participation in standard-setting activities	698	483
Professional practices	8,840	7,834

9. Related party transactions

The Office is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Office enters into transactions with these organizations in the normal course of business and on normal trade terms. As Parliament’s auditor, the Office is mindful of its independence and objectivity when entering into any such transactions. The Office conducts independent audits and studies without charge to federal departments and agencies, Crown corporations, territorial governments, and other organizations.

In 2009, the Office incurred expenses of $24.6 million ($22.7 million in 2008) and recovered expenses of $1.8 million ($2.0 million in 2008) from transactions in the normal course of business with other government departments, agencies, and Crown corporations. These expenses include services provided without charge of $13.4 million ($11.0 million in 2008) as described in note 7.

As at 31 March, the accounts receivable and payable with other government departments and Crown corporations are as follows:

	2009	2008
	(in thousands of dollars)
Accounts receivable	383	86
Accounts payable	121	316

These amounts are included respectively in accounts receivable and due to others on the statement of financial position.

10. Financial instruments

The fair value of Due from the Consolidated Revenue Fund, accounts receivable, accounts payable, and accrued liabilities approximates their respective book values due to their short term to maturity.

11. Comparative figures

Certain 2007–08 comparative figures have been reclassified to conform to the presentation adopted in 2008–09.

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 following table 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 core 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 management.
2. The Office is resourced to deliver on its staffing priorities.	There were about 196 staffing actions in 2008–09. Four 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 half to full-day transition session. Issues discussed include human resources (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. A more senior committee, the Human Resources Committee (Limited), is tasked with overseeing larger human resource issues, such as HR policies and staffing strategies. This committee is composed of four assistant auditors general (AAGs). 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. Based on these needs, and the Office's budget, full-time equivalents (FTE) positions are allocated to each AAG. The AAGs are then accountable, with the help of HR, to staff their groups as necessary.
2. Human Resources planning, integrated with business planning, enables the organization to identify its current and future human resource needs.	In 2008–09, under the direction of the Executive Committee, Human Resources implemented initiatives resulting from an 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 an FTE budget. The Assistant Auditor General for each group is responsible for managing this budget.
Policy: Appointment decisions must first and foremost adhere to the new Public Service Employment Act and other pertinent statutes, 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. For 2008–09, all of our indeterminate appointments were completed using a competitive process. During the same period, 72 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. 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 on our 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 resource 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 Principal, Human Resources monitors all exceptions to staffing rules. There have been 3 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 5 term appointments for periods of over 12 months, mainly for maternity leave replacement.

List of completed performance audits

The following is a list of the performance audits planned for in our 2008–09 Report on Plans and Priorities, including their planned and actual tabling.

Federal performance audits1	Included in 2008–09 Plan	Reported in 2008–09
Management of Fees in Selected Departments and Agencies	Spring 2008	May 2008
Support for Overseas Deployments—National Defence	Spring 2008	May 2008
Oversight of Air Transportation Safety—Transport Canada	Spring 2008	May 2008
First Nations Child and Family Services Program—Indian and Northern Affairs Canada	Spring 2008	May 2008
Surveillance of Infectious Diseases—Public Health Agency of Canada	Spring 2008	May 2008
Conservation of Federal Official Residences	Spring 2008	May 2008
Detention and Removal of Individuals—Canada Border Services Agency	Spring 2008	May 2008
Special Examinations of Crown Corporations—An Overview	Spring 2008	May 2008
Governance of Small Federal Entities	Fall 2008	February 2009
Contracting for Professional Services—Public Works and Government Services Canada	Fall 2008	February 2009
Managing Risks to Canada’s Plant Resources—Canadian Food Inspection Agency	Fall 2008	February 2009
Managing Information Technology Investments—Canada Revenue Agency	Fall 2008	February 2009
Use of New Human Resource Authorities—Canada Revenue Agency	Fall 2008	February 2009
Managing Identity Information2	Fall 2008	February 2009
Economy and Efficiency of Services—Correctional Service Canada	Fall 2008	February 2009
Reporting on Health Indicators—Health Canada	Fall 2008	February 2009
Managing Air Emissions	Fall 2008	February 2009
Managing Severe Weather Warnings—Environment Canada	Fall 2008	February 2009
Managing Environmental Programming—Agriculture and Agri-Food Canada Programs	Fall 2008	February 2009
Annual Report on Sustainable Development Strategies	Fall 2008	February 2009
Annual Report on Environmental Petitions	Fall 2008	February 2009
Interest on Advance Deposits from Corporate Taxpayers—Canada Revenue Agency	Fall 2008	May 2009
National Security: Intelligence and Information Sharing	Status Report 2009	March 2009
The Governor in Council Appointment Process	Status Report 2009	March 2009
Auditing Small and Medium Enterprises—Canada Revenue Agency	Status Report 2009	March 2009
Treaty Land Entitlement Obligations—Indian and Northern Affairs Canada	Status Report 2009	March 2009
Safety of Drinking Water	Status Report 2009	March 2009

Territorial performance audits1	Included in 2008–09 Plan	Reported in 2008–09
Public Schools and Advanced Education—Yukon Department of Education	January 2009	January 2009
Financial Management Practices—Nunavut Department of Health and Social Services	March 2009	April 2009
1 Names are based on titles of publication. 2 This audit report was a joint audit with the Office of the Privacy Commissioner of Canada and therefore was tabled in Parliament separately from other chapters.

Following are performance audits tabled in 2008–09 but not listed in the 2008–09 Report on Plans and Priorities.

Performance audits1	Date reported
A Study of Federal Transfers to Provinces and Territories	February 2009
Passport Services—Passport Canada	March 2009
Air Quality Health Index—Health Canada and Environment Canada (Status Report)	March 2009

Territorial performance audits1	Date reported
Nunavut Housing Corporation	May 2008
1 Names are based on titles of publication.

List of completed special examinations

Special examination	Statutory deadline	Transmission date
Canada Council for the Arts	29 June 10	26 June 08
Federal Bridge Corporation Limited	25 July 08	25 July 08
Parc Downsview Park Inc.	30 September 08	31 July 08
Pacific Pilotage Authority	21 November 08	21 November 08
Defence Construction (1951) Limited	30 May 08	4 December 08
VIA Rail Canada Inc.	28 May 08	19 December 08
Canada Mortgage and Housing Corporation	31 May 09	21 January 09
Canada Development Investment Corporation	23 February 09	12 February 09

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