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Response to Parliamentary Committees and External Audits

Response to Parliamentary Committees
In May 2010, the Standing Committee on Government Operations and Estimates (OGGO) presented an interim report to the House of Commons entitled “Implementation of the Economic Action Plan (EAP)”. Contained within the interim report were six recommendations, two of which had implications for Infrastructure Canada. More specifically, Recommendation 3 recommended that the implementation of projects be allowed to extend beyond the March 31, 2011 deadline for the programs under the Economic Action Plan, and Recommendation 5 recommended distributing any lapsed funding under the Infrastructure Stimulus Fund through a Gas Tax Fund model. Infrastructure Canada worked with Finance Canada in drafting responses to both recommendations. Pursuant to Standing Order 109 of the House of Commons, the OGGO requested a response to its report within 120 calendar days. Finance Canada led the government response, which included input from Infrastructure Canada, Finance Canada, the Treasury Board Secretariat and the Communications and Consultation Secretariat within the Privy Council Office. The government response was prepared under cover of a Memorandum to Cabinet, signed by the Minister of Finance and submitted to the Privy Council Office for Cabinet Committee consideration and approval. The final approved government response was tabled in the House of Commons on September 20, 2010. The government response to Recommendations 3 and 5 were generally consistent with standard messaging, and highlighted the importance of providing timely and targeted stimulus when the economy needed it, while following through on the government’s commitment to return to a budget balance by winding down stimulus funding. They also outlined the purpose of the Infrastructure Stimulus Fund (ISF), and noted that the government was working closely with its provincial, territorial and municipal counterparts to ensure that projects were completed on time and that any cost savings resulting from projects that had come in under budget were being re-invested.

Response to Parliamentary Committees

In May 2010, the Standing Committee on Government Operations and Estimates (OGGO) presented an interim report to the House of Commons entitled “Implementation of the Economic Action Plan (EAP)”. Contained within the interim report were six recommendations, two of which had implications for Infrastructure Canada.

More specifically, Recommendation 3 recommended that the implementation of projects be allowed to extend beyond the March 31, 2011 deadline for the programs under the Economic Action Plan, and Recommendation 5 recommended distributing any lapsed funding under the Infrastructure Stimulus Fund through a Gas Tax Fund model. Infrastructure Canada worked with Finance Canada in drafting responses to both recommendations.

Pursuant to Standing Order 109 of the House of Commons, the OGGO requested a response to its report within 120 calendar days.

Finance Canada led the government response, which included input from Infrastructure Canada, Finance Canada, the Treasury Board Secretariat and the Communications and Consultation Secretariat within the Privy Council Office. The government response was prepared under cover of a Memorandum to Cabinet, signed by the Minister of Finance and submitted to the Privy Council Office for Cabinet Committee consideration and approval.

The final approved government response was tabled in the House of Commons on September 20, 2010. The government response to Recommendations 3 and 5 were generally consistent with standard messaging, and highlighted the importance of providing timely and targeted stimulus when the economy needed it, while following through on the government’s commitment to return to a budget balance by winding down stimulus funding. They also outlined the purpose of the Infrastructure Stimulus Fund (ISF), and noted that the government was working closely with its provincial, territorial and municipal counterparts to ensure that projects were completed on time and that any cost savings resulting from projects that had come in under budget were being re-invested.

Response to the Auditor General (including to the Commissioner of the Environment and Sustainable Development)
1. Audit of Public Accounts 2009-10 Infrastructure Canada has undertaken the following actions in response to the observations of the Office of the Auditor General (OAG). Infrastructure Canada has developed an application, the Financial Planning and Analysis Application (FPAA), to manage the financial information related to Infrastructure Canada programs. This application will improve the integrity and timeliness of program reporting at all levels. It will replace the multiple spreadsheets requiring manual data input that could be suspectible to errors. The Financial Planning and Analysis Application will provide better information to Infrastructure Canada from its federal delivery partners, including the status of approvals for contribution agreements. These improvements will enhance the department’s ability to accurately commit funds on a timely basis. Infrastructure Canada’s process for committing funds has been enhanced to ensure that all commitments under the Gas Tax Fund are recorded and appropriately certified under Section 32 of the Financial Administration Act. Infrastructure Canada has completed its Accounting for Program Expenditures’ documentation for each of its transfer payment programs currently in place. Within each document, the department has documented the conlusions relating to the accounting classification (e.g. share cost, entitlement, or other government transfer), and ensured consistency with the Public Sector Accounting Standards. Infrastructure Canada has developed a new service level agreement (SLA) with its federal delivery partners for the Building Canada Fund-Communities Component program to ensure that the roles and responsibilities relating to financial management are clearly described and documented, and are in accordance with the approved Treasury Board Submission. 2. Performance Audit of Canada’s Economic Action Plan (EAP) A government-wide performance audit of Canada’s Economic Action Plan was completed and included in the Auditor General’s Fall 2010 report. There were no recommendations addressed to Infrastructure Canada. The audit found that the government has adequately managed these selected programs by putting in place appropriate management practices and providing programs to eligible recipients in a timely manner, and that all projects that were audited met the eligibility criteria. The audit report also noted that the Infrastructure Stimulus Fund application form, which was used to review projects and determine if they should be exempted from environmental assessment, did not ask if certain projects were near provincial or municipal environmentally sensitive areas. Infrastructure Canada’s follow up on the random sample of projects further to OAG’s observation showed that the exemptions were justified. 3. Audit (of Internal Audit) in Departments and Agencies An audit of the Internal Audit function in Departments and Agencies is currently underway, and will be tabled in the Auditor General’s June 2011 Status report. 4. Audit of the Support for the G8 Summit 2010, and G20 Summit - Chapter 2 Legacy Infrastructure Fund An audit of the Support for the G8 Summit 2010 and G20 Summit has been tabled where the Chapter 2 is on the G8 Legacy Infrastructure Fund. The audit was tabled in the Auditor General’s Spring 2011 report. While the final audit report acknowledges that Infrastructure Canada set up mechanisms to administer contribution agreements for the 32 approved projects in accordance with the terms and conditions of the G8 Legacy Infrastructure Fund, the report also identified deficiencies with respect to the Parliamentary approval of program funding as well as the project selection processes and documentation related to selection. While the Government of Canada confirms that all approved projects were eligible infrastructure projects and all funding was accounted for, it accepts this advice along with other lessons learned.

Response to the Auditor General (including to the Commissioner of the Environment and Sustainable Development)

1. Audit of Public Accounts 2009-10

Infrastructure Canada has undertaken the following actions in response to the observations of the Office of the Auditor General (OAG).

Infrastructure Canada has developed an application, the Financial Planning and Analysis Application (FPAA), to manage the financial information related to Infrastructure Canada programs. This application will improve the integrity and timeliness of program reporting at all levels. It will replace the multiple spreadsheets requiring manual data input that could be suspectible to errors.
The Financial Planning and Analysis Application will provide better information to Infrastructure Canada from its federal delivery partners, including the status of approvals for contribution agreements. These improvements will enhance the department’s ability to accurately commit funds on a timely basis.
Infrastructure Canada’s process for committing funds has been enhanced to ensure that all commitments under the Gas Tax Fund are recorded and appropriately certified under Section 32 of the Financial Administration Act.
Infrastructure Canada has completed its Accounting for Program Expenditures’ documentation for each of its transfer payment programs currently in place. Within each document, the department has documented the conlusions relating to the accounting classification (e.g. share cost, entitlement, or other government transfer), and ensured consistency with the Public Sector Accounting Standards.
Infrastructure Canada has developed a new service level agreement (SLA) with its federal delivery partners for the Building Canada Fund-Communities Component program to ensure that the roles and responsibilities relating to financial management are clearly described and documented, and are in accordance with the approved Treasury Board Submission.

2. Performance Audit of Canada’s Economic Action Plan (EAP)

A government-wide performance audit of Canada’s Economic Action Plan was completed and included in the Auditor General’s Fall 2010 report. There were no recommendations addressed to Infrastructure Canada. The audit found that the government has adequately managed these selected programs by putting in place appropriate management practices and providing programs to eligible recipients in a timely manner, and that all projects that were audited met the eligibility criteria.
The audit report also noted that the Infrastructure Stimulus Fund application form, which was used to review projects and determine if they should be exempted from environmental assessment, did not ask if certain projects were near provincial or municipal environmentally sensitive areas. Infrastructure Canada’s follow up on the random sample of projects further to OAG’s observation showed that the exemptions were justified.

3. Audit (of Internal Audit) in Departments and Agencies

An audit of the Internal Audit function in Departments and Agencies is currently underway, and will be tabled in the Auditor General’s June 2011 Status report.

4. Audit of the Support for the G8 Summit 2010, and G20 Summit - Chapter 2 Legacy Infrastructure Fund

An audit of the Support for the G8 Summit 2010 and G20 Summit has been tabled where the Chapter 2 is on the G8 Legacy Infrastructure Fund. The audit was tabled in the Auditor General’s Spring 2011 report. While the final audit report acknowledges that Infrastructure Canada set up mechanisms to administer contribution agreements for the 32 approved projects in accordance with the terms and conditions of the G8 Legacy Infrastructure Fund, the report also identified deficiencies with respect to the Parliamentary approval of program funding as well as the project selection processes and documentation related to selection. While the Government of Canada confirms that all approved projects were eligible infrastructure projects and all funding was accounted for, it accepts this advice along with other lessons learned.

External Audits: (Note: These refer to other external audits conducted by the Public Service Commission of Canada or the Office of the Commissioner of Official Languages)
Public Service Commission of Canada’s Audit of Infrastructure Canada An external audit was conducted by the Public Service Commission (PSC) titled Audit of Infrastructure Canada. The audit was a human resources (HR) audit that examined the human resources (HR) staffing practices at Infrastructure Canada. The final audit report was published in October 2009 and covered the period of January 1, 2006 to April 30, 2008. The PSC requires that Infrastructure Canada report back twice a year to the Commission, to ensure that the concerns in the audit are completely addressed. During the progress update provided to the Departmental Audit Committee (DAC) in September 2010, all of the six management action plans were listed as completed for this audit. The PSC is currently conducting a Follow-up Audit of the department to ensure that we have responded adequately to the recommendations of the initial audit.

External Audits: (Note: These refer to other external audits conducted by the Public Service Commission of Canada or the Office of the Commissioner of Official Languages)

Public Service Commission of Canada’s Audit of Infrastructure Canada

An external audit was conducted by the Public Service Commission (PSC) titled Audit of Infrastructure Canada. The audit was a human resources (HR) audit that examined the human resources (HR) staffing practices at Infrastructure Canada. The final audit report was published in October 2009 and covered the period of January 1, 2006 to April 30, 2008.

The PSC requires that Infrastructure Canada report back twice a year to the Commission, to ensure that the concerns in the audit are completely addressed. During the progress update provided to the Departmental Audit Committee (DAC) in September 2010, all of the six management action plans were listed as completed for this audit.

The PSC is currently conducting a Follow-up Audit of the department to ensure that we have responded adequately to the recommendations of the initial audit.

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2010-11

ARCHIVED - Infrastructure Canada - Supplementary Tables

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Response to Parliamentary Committees and External Audits