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2012-13
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ARCHIVED - Treasury Board of Canada Secretariat - 2012–13 Departmental Performance Report
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Response to Parliamentary Committees and External Audits
Response to Parliamentary Committees
| Summary of Report | Discussion of progress made to address recommendations | Link to the Secretariat's response |
|---|---|---|
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The Committee noted that although amendments to the Lobbying Act were proposed by some witnesses, the testimony suggested that the Act is generally working well in accordance with its objectives. The Committee made eleven recommendations for changes to the Lobbying Act. Three of the recommendations made by the Commissioner of Lobbying in her report Administering the “Lobbying Act”: Observations and Recommendations Based on the Experience of the Last Five Years overlap with the Committee’s recommendations. The balance of the recommendations relate to issues brought forward by various witnesses to the Committee as part of the statutory review of the Act. |
The Government Response, tabled on September 17, 2012, supports two of the Committee’s recommendations. It proposes consideration of alternative means to implement another six recommendations and further study for the remaining three recommendations. The Government continues to study the recommendations with a view to improving transparency and accountability, while balancing the Lobbying Act’s objectives and taking into account any associated recommendations from the parliamentary-led legislative review of the Conflict of Interest Act. |
(Presented to the House on September 17, 2012) |
| Summary of Report | Discussion of progress made to address recommendations | Link to the Secretariat's response |
|---|---|---|
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The Committee focused its study on examining the Estimates process on three levels - procedures, structure and support - in order to identify ways to strengthen parliamentary scrutiny. The Committee noted it was hopeful that the report would lead to greater and better standing committee scrutiny of the Estimates by improving parliamentary processes and by ensuring that parliamentarians receive clear and understandable information. |
For Recommendation 1, the Treasury Board of Canada Secretariat (the Secretariat) completed its study of accrual-based budgeting and appropriations, which concluded that both cash and accrual information is important to support decision making. The Secretariat will continue to support the use of accrual methods for budgeting, accounting and reporting; however, these methods are not suitable for appropriations. |
(Presented to the House on October 18, 2012) |
| Summary of Report | Discussion of progress made to address recommendations | Link to the Secretariat's response |
|---|---|---|
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The Committee recognized the work done by the Office of the Comptroller General in providing leadership and direction to departments on internal audit and by departments in the improvements they have made in their internal audit activities. The Committee asked that certain departments and agencies provide the results of the external quality assessment of their internal audit activity. |
In its response, the Government affirmed its continued commitment to the Treasury Board Policy on Internal Audit and provided completed external quality assessment reports for the Secretariat, the Canada Border Services Agency, Correctional Services Canada, the Department of Finance Canada and Human Resources and Skills Development Canada. The remaining assessments will be provided to the Committee by the responsible ministers once completed. |
(Presented to the House on June 6, 2012) |
| Summary of Report | Discussion of progress made to address recommendations | Link to the Secretariat's response |
|---|---|---|
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The Committee recognized the work done by the Office of the Comptroller General in providing leadership and direction to departments on financial management and control and risk management. It also noted the improvements that departments have made in these areas. The Committee asked that departments complete scheduled risk-based assessments of the design and effectiveness of their financial reporting controls and provide these assessments to the Committee. It also encouraged the Secretariat to complete its study of its evaluation of accrual-based budgeting and accrual-based appropriations. |
As requested in Recommendation 1, the completed assessments from the Department of Finance Canada and Veterans Affairs Canada were shared with the Committee. These two assessments demonstrated that both departments were maintaining an effective system of internal control over financial reporting, identifying risks and taking action to mitigate them. The Secretariat completed its study of accrual-based budgeting and accrual-based appropriations, which concluded that both cash and accrual information is important to support decision making. The Secretariat will continue to support the use of accrual methods for budgeting, accounting and reporting; however, these methods are not suitable for appropriations. |
(Presented to the House on August 22, 2012) |
| Summary of Report | Discussion of progress made to address recommendations | Link to the Secretariat's response |
|---|---|---|
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The Committee recommended that the Secretariat provide the results of its review of the circumstances in which capital votes are required and of the factors that determine which expenditures are to be charged to capital votes. The Committee also recommended that the Secretariat update its guidance on these matters in time for the preparation of the 2013–14 Main Estimates. |
In consultation with departments, the Secretariat developed a common definition of capital items. The definition was finalized and communicated to the chief financial officers of capital-intensive departments on May 25, 2012. This definition provides greater clarity and direction to departments, with the aim of improving consistency of practice. While some departments are already using the common definition of capital expenditure, other departments will require additional time to make the necessary changes to departmental policies, financial systems, and costing and planning processes. The Secretariat will continue to monitor implementation, which will be phased in over the next few Estimates cycles. |
(Presented to the House on October 4, 2012) |
| Summary of Report | Discussion of progress made to address recommendations | Link to the Secretariat's response |
|---|---|---|
|
The Committee’s report is based on an audit of bilingual passenger services at Air Canada, released by the Office of the Commissioner of Official Languages in September 2011, and on evidence presented to the Committee during public hearings held in the fall of 2011. The Committee made a number of recommendations directly to the Air Canada Corporation to ensure the provision of services of equal quality in English and French. The two final recommendations were for the Secretariat regarding amending the Official Languages (Communications with and Services to the Public) Regulations and ensuring protection of the language rights of Air Canada employees. |
The Government response noted that since Air Canada’s privatization in 1988, the Government has clearly stated its intention to maintain the carrier’s official languages obligations as a “federal institution” under the Official Languages Act. The Secretariat continues to work closely with all federal institutions to ensure they meet their obligations under the Official Languages Act. |
(Tabled in the Senate on October 4, 2012) |
Response to the Auditor General (including to the Commissioner of the Environment and Sustainable Development)
2012 Spring Report of the Auditor General of Canada
Chapter 2, “Replacing Canada’s Fighter Jets”
The audit objectives were to determine whether National Defence and Industry Canada applied due diligence in managing Canada’s participation in the United States–led Joint Strike Fighter (JSF) Program, and whether National Defence and Public Works and Government Services Canada applied due diligence in managing the Canadian Next Generation Fighter Capability project for the replacement of the CF-18 fighter jets.
The Secretariat received no recommendations.
Chapter 3, “Interest-Bearing Debt”
The audit examined whether the Department of Finance Canada (the Department) and the Secretariat, consistent with their respective responsibilities, effectively managed the interest-bearing debt of the Government of Canada.
The audit had the following sub-objectives:
- Determine whether the Department implemented a sound decision-making system to support and develop effective market debt strategies;
- Determine whether the debt management strategies responded to emerging risks and changing funding requirements;
- Determine whether the Department assessed the performance of the debt management strategies by establishing objectives and monitoring performance, and used performance results to support debt management decisions; and
- Determine whether the Department and the Secretariat reported comprehensive and clear information on the budgetary impact of the public sector pension plans.
The Secretariat received two recommendations. The Secretariat’s responses can be found in this chapter’s Appendix B—List of recommendations.
2012 Spring Report of the Commissioner of the Environment and Sustainable Development
Chapter 3, “Federal Contaminated Sites and Their Impacts”
The objective of the audit was to determine whether federal entities have appropriate systems in place to manage and report the financial impact of environmental damages arising from federal contaminated sites.
The Secretariat received two recommendations. The Secretariat’s responses can be found in this chapter’s Appendix—List of recommendations.
2012 Fall Report of the Auditor General of Canada
Chapter 1, “Planning the Use of Professional Service Contractors”
The objective of the audit was to determine whether selected departments adequately plan their use of professional service contractors.
The Secretariat received no recommendations.
Chapter 2, “Grant and Contribution Program Reforms”
The overall objective of the audit was to determine whether the government adequately implemented the 2008 Government of Canada Action Plan to Reform the Administration of Grant and Contribution Programs.
The audit had the following sub-objectives:
- Determine whether the government has fulfilled the commitments made in the 2008 Government of Canada Action Plan to Reform the Administration of Grant and Contribution Programs;
- Determine whether the Secretariat (as a central agency) is meeting the policy requirements it was assigned, as articulated in the 2008 Policy on Transfer Payments; and
- Determine whether selected federal organizations have implemented selected policy requirements in the 2008 Policy on Transfer Payments for selected programs.
The Secretariat received two recommendations. The Secretariat’s responses can be found in this chapter’s Appendix—List of recommendations.
Chapter 3, “Protecting Canadian Critical Infrastructure Against Cyber Threats”
The objective of the audit was to determine whether selected departments and agencies of the federal government are leading and coordinating activities, with partners, to secure Canada’s critical infrastructure from cyber threats.
The Secretariat received one recommendation. The Secretariat’s response can be found in this chapter’s Appendix—List of recommendations.
2012 Fall Report of the Commissioner of the Environment and Sustainable Development
Chapter 2, “Financial Assurances for Environmental Risks”
The objective of the audit was to determine whether federal entities have appropriate systems in place to manage the risks of the financial impact of environmental damages. The focus was on determining whether selected entities had systems for obtaining and managing environmental financial assurances that would reflect risks and minimize cost, including whether liability limits were sufficient.
The Secretariat received no recommendations.
Chapter 5, “Environmental Petitions”
The objective of this annual report was to inform Parliament and Canadians about environmental petitions. In accordance with section 23 of the Auditor General Act, Part I of the report describes the number, nature and status of petitions received, and the timeliness of responses from ministers. Part II of the report provides an update on the federal government’s responses to petitions on hydraulic fracturing.
The Secretariat received no recommendations.
External Audits Conducted by the Public Service Commission of Canada or the Office of the Commissioner of Official Languages
Not applicable