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Management Accountability Framework

ARCHIVED - MAF Assessment: Hazardous Materials Information Review Commission - 2007

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This document provides a Treasury Board Portfolio assessment of the department's performance against specific indicators only. It does not present an assessment of management quality beyond these indicators, nor does it reflect the level of effort a department may be making toward improving the quality of its management. The assessment may not reflect the latest information available.

Context

This is the first year that Hazardous Materials Information Review Commission has been assessed against the Management Accountability Framework. This year's observations by the Treasury Board Portfolio related to HMIRC show a cross section of ratings including definite strengths of the Commission as well as areas for further development. In total, for the 17 indicators against which the Commission was assessed, it received 2 “strong” ratings, 10 “acceptable” ratings, 3 “opportunity for improvement” ratings, and 2 “attention required” ratings.

Established in 1987 as a quasi-judicial body, HMIRC reviews claims for exemption from the information disclosure requirements of the Workplace Hazardous Materials Information System (WHMIS). The Commission's mandate is to ensure a balance between workers' right to know what is in the products that they work with and their hazards, and industry's right to protect its trade secrets. A small agency, HMIRC has an annual budget of $3.6M and a staff of 35, approximately 75% of which are dedicated to operations - the processing of claims for exemption. Over the past year, HMIRC has focused on increasing the efficiency of its claims process and produced a comprehensive business case that identifies resources required to eliminate its backlog over three years and strengthen its administrative and corporate capacity. HMIRC will be receiving funding from Health Canada in 2008-09 and is exploring other options for future years. The Commission has good structures in place for a small agency, and as part of the Health Portfolio, receives a number of services from Health Canada including financial, human resources, safety, security, and emergency services, and information technology services. As it moves forward, the Commission needs to establish policies and practices in a manner appropriate to their size.

The Commission should be recognized for its strong performance in:

Utility of the Corporate Performance Framework: The Commission's performance framework strongly reinforces corporate alignment to outcomes.
Managing Organizational Change: Legislative amendments passed in 2006-07 will lighten the administrative burden on businesses and help to streamline the regulatory process. The organization completed a review of business processes resulting in a better understanding of resource requirements.

The Commission still continues to face a number of challenges as a small agency. It should aim to make further progress in the following areas in the coming year:

Quality and Use of Evaluation: No evaluation reports were completed for 07/08, or are planned for 08/09 or in the near future. The Commission is encouraged to develop a basic-performance measurement system to support results-based management.
Effectiveness of Internal Audit: An implementation plan for the Policy on Internal Audit is required as is an updated formalized Corporate Risk Profile.
Effectiveness of Corporate Risk Management: The Commission should document and formalize their risk management process on a scale appropriate to the size of the organization and should also assign responsibility for, and monitor progress in the implementation of mitigation.
Effectiveness of Information Management: Capacity, and internal plans and processes regarding information management should be developed. Annual updates to TBS's Info Source publications are required. A sustained commitment to fulfilling all Access to Information and Privacy requirements is needed.
Values-based Leadership and Organizational Culture: The current state of values and ethics within the Commission should be assessed, and a values and ethics plan that promotes strong public services values and ethics should be developed and implemented.

While recognizing that capacity issues will continue to test management on a number of fronts, the Treasury Board Portfolio has identified management improvement priorities for the coming year. TBS Policy Centres have expressed an interest in working with the Commission to define minimum requirements.

Risk Management and Security – Further document processes and accountability framework.
Audit and Evaluation – Ensure that capacity meets requirements in a manner commensurate with the size and scope of the organization.

TBS will endeavour to assist HMIRC in moving forward on these priorities in a constructive and sustainable manner.

1. Values-based Leadership and Organizational Culture

Opportunity for Improvement

Highlights	Opportunities
Leadership: Executive leadership regularly communicates and encourages ongoing dialogue on public service values and ethics among employees. Public service values and ethics are consistently and continually applied to the selection, evaluation, promotion and discharge of executive leaders. Infrastructure: Employee recourse mechanisms are available and usage is tracked. Information on employee comfort in accessing recourse mechanisms is not reviewed by management. Organization's values and ethics plan is limited to a few activities over the next 12 months. Results on plans are sufficient only to permit limited comments on the organization's performance in values and ethics. Culture: Organization has a limited understanding of the current state of public service values and ethics as a result of informal and non-validated information. Organization has begun to conduct initiatives to improve employee engagement. Organization has performed an assessment of the current state of employee engagement as evidenced by qualitative or quantitative information.	Report on results from implemented plans for a general statement on values and ethics performance. Develop a values and ethics plan with medium term activities to raise awareness of the importance of public service values and ethics. Track and review employee comfort in accessing recourse mechanisms. Assess organization's state of values and ethics using qualitative or quantitative information, and implement mechanisms to improve it.
Recommendations
Hazardous Materials Information Review Commission should address the issues identified in the Opportunities Section to improve its values and ethics, within the context of departmental priorities and resources.

Highlights

Opportunities

Leadership: Executive leadership regularly communicates and encourages ongoing dialogue on public service values and ethics among employees.

Public service values and ethics are consistently and continually applied to the selection, evaluation, promotion and discharge of executive leaders.

Infrastructure: Employee recourse mechanisms are available and usage is tracked.

Information on employee comfort in accessing recourse mechanisms is not reviewed by management.

Organization's values and ethics plan is limited to a few activities over the next 12 months.

Results on plans are sufficient only to permit limited comments on the organization's performance in values and ethics.

Culture: Organization has a limited understanding of the current state of public service values and ethics as a result of informal and non-validated information.

Organization has begun to conduct initiatives to improve employee engagement.

Organization has performed an assessment of the current state of employee engagement as evidenced by qualitative or quantitative information.

Report on results from implemented plans for a general statement on values and ethics performance.
Develop a values and ethics plan with medium term activities to raise awareness of the importance of public service values and ethics.
Track and review employee comfort in accessing recourse mechanisms.
Assess organization's state of values and ethics using qualitative or quantitative information, and implement mechanisms to improve it.

Recommendations

Hazardous Materials Information Review Commission should address the issues identified in the Opportunities Section to improve its values and ethics, within the context of departmental priorities and resources.

2. Utility of the Corporate Performance Framework

Strong

Highlights	Opportunities
PAA Consistency: The PAA is clearly consistent with the organization's mandate. The Strategic Outcome(s) is clearly consistent with the organization's mandate. Measurability: The Strategic Outcome(s) is a very clear outcome statement that is understood within and outside the organization as a benefit to Canadians. Completeness: A structured inventory of all programs has been developed with no outstanding issues to resolve.	The Strategic Outcome gives a good indication of what the Commission strives to achieve for Canadians, and it appears to be measurable. The development and subsequent use of performance indicators for this Strategic Outcome will confirm its measurability. Clear alignment with the Strategic Outcome has been developed.
Recommendations

Highlights

Opportunities

PAA Consistency: The PAA is clearly consistent with the organization's mandate.

The Strategic Outcome(s) is clearly consistent with the organization's mandate.

Measurability: The Strategic Outcome(s) is a very clear outcome statement that is understood within and outside the organization as a benefit to Canadians.

Completeness: A structured inventory of all programs has been developed with no outstanding issues to resolve.

The Strategic Outcome gives a good indication of what the Commission strives to achieve for Canadians, and it appears to be measurable. The development and subsequent use of performance indicators for this Strategic Outcome will confirm its measurability.
Clear alignment with the Strategic Outcome has been developed.

Recommendations

3. Effectiveness of the Corporate Management Structure

Acceptable

Highlights	Opportunities
Business Plan: Corporate business plan generally aligns resources and accountabilities to priorities. Corporate business plan generally integrates human resources, IM/IT, communications or other key corporate plans. Governance Structure: Management decisions and interventions are generally proactive and timely. Organization's corporate governance structure is generally aligned to the organization's PAA. Resource reallocation is generally proactive when or where required. Corporate structures are commensurate with the size of the organization.	Continue to improve and strengthen corporate oversight and decision-making structures and mechanisms
Recommendations

Highlights

Opportunities

Business Plan: Corporate business plan generally aligns resources and accountabilities to priorities.

Corporate business plan generally integrates human resources, IM/IT, communications or other key corporate plans.

Governance Structure: Management decisions and interventions are generally proactive and timely.

Organization's corporate governance structure is generally aligned to the organization's PAA.

Resource reallocation is generally proactive when or where required.

Corporate structures are commensurate with the size of the organization.

Continue to improve and strengthen corporate oversight and decision-making structures and mechanisms

Recommendations

4. Effectiveness of Extra-organizational Contribution

Highlights	Opportunities
It is TBS' understanding that the Hazardous Materials Information Review Commission is not participating in any horizontal initiatives that meet the established scoping criteria. Consequently, the organization has not been assessed against this Area of Management.
Recommendations

5. Quality of Analysis in TB Submissions

Highlights	Opportunities
Supporting Information: Adequate information is submitted for business cases. Analysis: Business cases may have comprehensive information and demonstrate good analysis. Their most recent TB Submission was produced in 2005.	When required, HMIRC will be expected to apply lessons learned in developing its 2007 Business Case in the preparation of TB Submissions.
Recommendations

Highlights

Opportunities

Supporting Information: Adequate information is submitted for business cases.

Analysis: Business cases may have comprehensive information and demonstrate good analysis.

Their most recent TB Submission was produced in 2005.

When required, HMIRC will be expected to apply lessons learned in developing its 2007 Business Case in the preparation of TB Submissions.

Recommendations

6. Quality and Use of Evaluation

Attention Required

Highlights	Opportunities
Quality: No evaluation was shared or submitted to TBS for review. Neutrality: No resources are allocated to support an evaluation function or to conduct evaluations. Coverage: No evaluation plan has been developed or shared with TBS. Usage: No evidence that evaluations are used to support decision making in the organization. HMRIC has served on a committee looking at models for evaluation and performance measurement for small agencies.	HMIRC's has shared with TBS their proposed performance indicators to measure program achievement. Although the information currently tracked is largely at the output level, the development of a performance measurement strategy is encouraging as it indicates rudiments of an evaluation system.
Recommendations
HMIRC is encouraged to enhance its performance measurement system from tracking outputs to outcomes in order to inform a future review of relevance and effectiveness in the future.

Highlights

Opportunities

Quality: No evaluation was shared or submitted to TBS for review.

Neutrality: No resources are allocated to support an evaluation function or to conduct evaluations.

Coverage: No evaluation plan has been developed or shared with TBS.

Usage: No evidence that evaluations are used to support decision making in the organization.

HMRIC has served on a committee looking at models for evaluation and performance measurement for small agencies.

HMIRC's has shared with TBS their proposed performance indicators to measure program achievement. Although the information currently tracked is largely at the output level, the development of a performance measurement strategy is encouraging as it indicates rudiments of an evaluation system.

Recommendations

HMIRC is encouraged to enhance its performance measurement system from tracking outputs to outcomes in order to inform a future review of relevance and effectiveness in the future.

7. Quality Reporting to Parliament

Acceptable

Highlights	Opportunities
MRRS Basis: Good links between performance and plans are present. Linkages between resources and results are adequately demonstrated in the reports. Credible information: DPR is not sufficiently based on the PAA, i.e. performance is not reported consistently by Program Activity (PA) or at the PA level. Linkages between PA and Strategic Outcome (SO) level performance are not consistently made. The DPR occasionally provides independently verifiable evidence-based performance information. Context: DPR is generally balanced – the report presents both positive and negative aspects of performance and substantiation or explanation is generally provided. Reports adequately present the strategic context and operating environment information including challenges, risks, opportunities and capacities.	The HMIRC could improve their reporting by ensuring that performance at the Program Activity level is sufficiently addressed, and progress made towards the Strategic Outcome is discussed. HMIRC could potentially see improvements by focusing its reporting on the achievement of outcomes, rather than activities and outputs, wherever possible. It is recognized that given the very specific activities and outputs oriented mandate of the organization, that this may be a challenge. HMIRC could improve its reporting by increasing the use of electronic links to further information and enhancing the discussion of lessons learned and corrective actions.
Recommendations

Highlights

Opportunities

MRRS Basis: Good links between performance and plans are present.

Linkages between resources and results are adequately demonstrated in the reports.

Credible information: DPR is not sufficiently based on the PAA, i.e. performance is not reported consistently by Program Activity (PA) or at the PA level.

Linkages between PA and Strategic Outcome (SO) level performance are not consistently made.

The DPR occasionally provides independently verifiable evidence-based performance information.

Context: DPR is generally balanced – the report presents both positive and negative aspects of performance and substantiation or explanation is generally provided.

Reports adequately present the strategic context and operating environment information including challenges, risks, opportunities and capacities.

The HMIRC could improve their reporting by ensuring that performance at the Program Activity level is sufficiently addressed, and progress made towards the Strategic Outcome is discussed. HMIRC could potentially see improvements by focusing its reporting on the achievement of outcomes, rather than activities and outputs, wherever possible. It is recognized that given the very specific activities and outputs oriented mandate of the organization, that this may be a challenge. HMIRC could improve its reporting by increasing the use of electronic links to further information and enhancing the discussion of lessons learned and corrective actions.

Recommendations

8. Managing Organizational Change

Acceptable

Highlights	Opportunities
Change plan: Organizational change plan exists and is consistent with the scope of change identified. Engagement: Employees and stakeholders are engaged in the strategy development phase and recognize themselves as valued contributors. Assessment: Results are demonstrable.	Hazardous Materials Information Review Commission is encouraged to continue their work on the implementation of organization change plans.
Recommendations

Highlights

Opportunities

Change plan: Organizational change plan exists and is consistent with the scope of change identified.

Engagement: Employees and stakeholders are engaged in the strategy development phase and recognize themselves as valued contributors.

Assessment: Results are demonstrable.

Hazardous Materials Information Review Commission is encouraged to continue their work on the implementation of organization change plans.

Recommendations

9. Effectiveness of Corporate Risk Management

Opportunity for Improvement

Highlights	Opportunities
Profile Currency: While a corporate risk profile may in the past have been developed, it has not been kept current or regularly reviewed by the management committee. Planning: Corporate planning (e.g. corporate business plan, strategic plan, RPP) is guided by risk management. The organization manages risk, though apparently without a formal process to ensure the quality of risk information used for decision-making.	Formalize and document existing risk management processes. Develop a Corporate Risk Profile that is reviewed at least annually as part of business planning.
Recommendations
There is an opportunity to improve the effectiveness of the organization's current informal risk management by introducing IRM principles on a scale appropriate to the size and mandate of the organization.

Highlights

Opportunities

Profile Currency: While a corporate risk profile may in the past have been developed, it has not been kept current or regularly reviewed by the management committee.

Planning: Corporate planning (e.g. corporate business plan, strategic plan, RPP) is guided by risk management.

The organization manages risk, though apparently without a formal process to ensure the quality of risk information used for decision-making.

Formalize and document existing risk management processes.
Develop a Corporate Risk Profile that is reviewed at least annually as part of business planning.

Recommendations

There is an opportunity to improve the effectiveness of the organization's current informal risk management by introducing IRM principles on a scale appropriate to the size and mandate of the organization.

10. Extent to which the Workplace is Fair, Enabling, Healthy and Safe

Acceptable

Highlights	Opportunities
Fair: Labour relations matters are consistently and appropriately managed or addressed. Labour-Management Consultation Committee is established within the organization and meetings occur on a regular basis. Organization is complying with labour relations policy direction. The organization exceeds standards of timeliness in payments to employees. Enabling: Organization demonstrates the necessary linguistic capacity to provide personal and central services and supervision in both official languages. Organization progress remains unchanged from the previous year in representation, recruitment, promotion and separation of the four employment equity groups. Promotions are equal or less than previous year's performance. Separations are less than or equal to previous year's performance. The organization is under-represented in more than one of the four employment equity designated groups. Work instruments, electronic systems and communications with employees are always or nearly always available in both official languages. Healthy and safe: Organization has a recognition program or policy in place, but it does not clearly communicate with its employees with regards to recognition.
Recommendations

Highlights

Opportunities

Fair: Labour relations matters are consistently and appropriately managed or addressed.

Labour-Management Consultation Committee is established within the organization and meetings occur on a regular basis.

Organization is complying with labour relations policy direction.

The organization exceeds standards of timeliness in payments to employees.

Enabling: Organization demonstrates the necessary linguistic capacity to provide personal and central services and supervision in both official languages.

Organization progress remains unchanged from the previous year in representation, recruitment, promotion and separation of the four employment equity groups.

Promotions are equal or less than previous year's performance.

Separations are less than or equal to previous year's performance.

The organization is under-represented in more than one of the four employment equity designated groups.

Work instruments, electronic systems and communications with employees are always or nearly always available in both official languages.

Healthy and safe: Organization has a recognition program or policy in place, but it does not clearly communicate with its employees with regards to recognition.

Recommendations

11. Extent to which the Workforce is Productive, Principled, Sustainable and Adaptable

Strong

Highlights	Opportunities
Productive: Participation in two identified leadership development programs. 90% of employees or greater have learning plans. Principled: Communications with and services to the public in both official languages are always or nearly always available. Necessary linguistic capacity is in place as is shown by the vast majority of incumbents of bilingual positions who meet the language requirements of their position. Progress against the previous year's performance on recruitment, promotion and separation for employment equity groups is significantly below the organization's average for all employees. Promotions are less than representation for all the groups. The organization is under-represented in more than one of the four employment equity designated groups. Work instruments, electronic systems and communications with employees are always or nearly always available in both official languages. Sustainable: Evidence is available to show governance/organizational infrastructure generally exists to support integrated planning. Integrated planning is generally in place. Adaptable: The organization has an organizational learning strategy that is integrated into the HR/business plan and a learning policy that is aligned with the Treasury Board Policy on Learning, Training and Development.	The department/agency could improve their human resources planning by producing an approved integrated human resources and business plan and by communicating this plan to its employees on its web site.
Recommendations

Highlights

Opportunities

Productive: Participation in two identified leadership development programs.

90% of employees or greater have learning plans.

Principled: Communications with and services to the public in both official languages are always or nearly always available.

Necessary linguistic capacity is in place as is shown by the vast majority of incumbents of bilingual positions who meet the language requirements of their position.

Progress against the previous year's performance on recruitment, promotion and separation for employment equity groups is significantly below the organization's average for all employees.

Promotions are less than representation for all the groups.

The organization is under-represented in more than one of the four employment equity designated groups.

Work instruments, electronic systems and communications with employees are always or nearly always available in both official languages.

Sustainable: Evidence is available to show governance/organizational infrastructure generally exists to support integrated planning.

Integrated planning is generally in place.

Adaptable: The organization has an organizational learning strategy that is integrated into the HR/business plan and a learning policy that is aligned with the Treasury Board Policy on Learning, Training and Development.

The department/agency could improve their human resources planning by producing an approved integrated human resources and business plan and by communicating this plan to its employees on its web site.

Recommendations

12. Effectiveness of Information Management

Opportunity for Improvement

Highlights	Opportunities
Governance: IM areas are represented in the corporate governance structure under a senior official without clear accountability. IM roles and responsibilities are included in some departmental business processes and/or procedures. No evidence of a corporate IM committee. Strategy: IM strategy implementation is partially underway. Organization is preparing for implementation of the Information Management Policy and Directive on IM Roles and Responsibilities. Privacy Act: Organization's Annual Report to Parliament did not address the mandatory reporting requirements, thus its capacity to administer the Privacy Act is not clearly evident. Significant amounts of personal information under the control of the organization have not been appropriately identified and described in accordance with the Privacy Act. Access to Information Act: Organization did not provide its annual submission for the Info Source publications as required by the Access to Information Act. There is some corporate governance for information management and HMIRC's IM strategy and implementation plan are incomplete. The Commission does not meet some requirements of the Privacy Act and several requirements under the Access to Information Act have not been met.	Increase internal capacity for IM Ensure IM considerations are addressed in all business development and policy implementation processes Continue developing the IM strategy and plan Identify sufficient and stable source of funds to ensure IM project is fully implemented. Address all mandatory reporting requirements in Annual Reports to Parliament. Develop and register Personal Information Banks and/or Classes of Personal Information to ensure all personal information under the institution's control is appropriately described in accordance with the Privacy Act. Comply with the Access to Information Act by providing annual updates to Treasury Board Secretariat's Info Source publications.
Recommendations
All opportunities need to be addressed. HMIRC must comply with all ATIP legislative and policy requirements. In particular, it must provide annual updates to TBS' Info Source publications.

Highlights

Opportunities

Governance: IM areas are represented in the corporate governance structure under a senior official without clear accountability.

IM roles and responsibilities are included in some departmental business processes and/or procedures.

No evidence of a corporate IM committee.

Strategy: IM strategy implementation is partially underway.

Organization is preparing for implementation of the Information Management Policy and Directive on IM Roles and Responsibilities.

Privacy Act: Organization's Annual Report to Parliament did not address the mandatory reporting requirements, thus its capacity to administer the Privacy Act is not clearly evident.

Significant amounts of personal information under the control of the organization have not been appropriately identified and described in accordance with the Privacy Act.

Access to Information Act: Organization did not provide its annual submission for the Info Source publications as required by the Access to Information Act.

There is some corporate governance for information management and HMIRC's IM strategy and implementation plan are incomplete. The Commission does not meet some requirements of the Privacy Act and several requirements under the Access to Information Act have not been met.

Increase internal capacity for IM
Ensure IM considerations are addressed in all business development and policy implementation processes
Continue developing the IM strategy and plan
Identify sufficient and stable source of funds to ensure IM project is fully implemented.
Address all mandatory reporting requirements in Annual Reports to Parliament.
Develop and register Personal Information Banks and/or Classes of Personal Information to ensure all personal information under the institution's control is appropriately described in accordance with the Privacy Act.
Comply with the Access to Information Act by providing annual updates to Treasury Board Secretariat's Info Source publications.

Recommendations

All opportunities need to be addressed.
HMIRC must comply with all ATIP legislative and policy requirements. In particular, it must provide annual updates to TBS' Info Source publications.

13. Effectiveness of Information Technology Management

Acceptable

Highlights	Opportunities
Leadership: Senior official for information technology has responsibility and accountability for virtually the full scope of information technology responsibilities. Organization has corporate and information technology governance structures that are aligned. Planning: No evidence of participation in setting government-wide directions for information technology is apparent. Acceptable information technology plan is in place and it aligns with the government-wide directions for information technology and with the corporate business plan. Value: Organization effectively analyzes, plans for, and appropriately uses information technology shared services. Organization is developing performance measurement tools to assist with value-for-money analysis.	The organization should strengthen the Information Technology planning documents to include: opportunity assessment methodology (including criteria, prioritization, partnerships, synergy with others) and implementation planning details. The organization should work with their information technology service provider to enhance their Information Technology planning process and resulting planning documents to ensure alignment with Government-wide strategic directions and establish performance reporting through the use of the key performance indicators.
Recommendations

Highlights

Opportunities

Leadership: Senior official for information technology has responsibility and accountability for virtually the full scope of information technology responsibilities.

Organization has corporate and information technology governance structures that are aligned.

Planning: No evidence of participation in setting government-wide directions for information technology is apparent.

Acceptable information technology plan is in place and it aligns with the government-wide directions for information technology and with the corporate business plan.

Value: Organization effectively analyzes, plans for, and appropriately uses information technology shared services.

Organization is developing performance measurement tools to assist with value-for-money analysis.

The organization should strengthen the Information Technology planning documents to include: opportunity assessment methodology (including criteria, prioritization, partnerships, synergy with others) and implementation planning details.
The organization should work with their information technology service provider to enhance their Information Technology planning process and resulting planning documents to ensure alignment with Government-wide strategic directions and establish performance reporting through the use of the key performance indicators.

Recommendations

14. Effectiveness of Asset Management

Acceptable

Highlights	Opportunities
Investment Planning: Integrated planning, governance, decision-making and results reporting mechanisms are in place.	The requirements articulated in the Treasury Board policies on Long-term Capital Plans, Management of Real Property and Management of Materiel apply to all departments within the meaning of section 2 of the Financial Administration Act. The Hazardous Materials Information Review Commission should be familiar with the requirements articulated in these policies and develop asset management practices commensurate with the value of its capital assets.
Recommendations

15. Effective Project Management

Highlights	Opportunities
The Hazardous Materials Information Review Commission's focus is on processing claims and does not manage this through projects; therefore, the Commission will not be assessed on this Area of Management.	N/A
Recommendations
N/A

16. Effective Procurement

Acceptable

Highlights	Opportunities
Governance: Effective and accountable procurement management processes and controls are in place (e.g., contract review mechanisms, documented decision making or proper use of delegated authorities). Operational requirements: Inconsistent links to human resources planning are in place (e.g., insufficient succession planning and recruitment strategies for procurement staff). Informed decision making and oversight exists. Sufficient and integrated procurement information systems and processes are in place. The organization does not undertake major procurement activities, as such, it has a reasonable amount of controls and systems in place for an effective and risk-based approach to procurement management.	The organization could benefit from linking procurement human resources requirements with its human resources plans. This should ensure that qualified staff are recruited when required, and that employees involved with procurement have appropriate training or certification.
Recommendations

Highlights

Opportunities

Governance: Effective and accountable procurement management processes and controls are in place (e.g., contract review mechanisms, documented decision making or proper use of delegated authorities).

Operational requirements: Inconsistent links to human resources planning are in place (e.g., insufficient succession planning and recruitment strategies for procurement staff).

Informed decision making and oversight exists.

Sufficient and integrated procurement information systems and processes are in place.

The organization does not undertake major procurement activities, as such, it has a reasonable amount of controls and systems in place for an effective and risk-based approach to procurement management.

The organization could benefit from linking procurement human resources requirements with its human resources plans.

This should ensure that qualified staff are recruited when required, and that employees involved with procurement have appropriate training or certification.

Recommendations

17. Effectiveness of Financial Management and Control

Acceptable

Highlights

Opportunities

Authorities and Policies: Good practices are in place to support commitment control policies.

In relation to applicable guidelines, the reporting of external user fee information shows only a few omissions in the area of financial estimates.

Some concerns noted in the area of interdepartmental settlements.

Sound practices are in place with respect to accounts verification

Public Accounts Reporting: Greater than 97% of Public Accounts plates were submitted on time.

No accounting period 13 adjustments or significant errors found during the course of the OAG Public Accounts audit.

The number of Central Financial Management Reporting System (CFMRS) coding errors was below average.

The trend in Central Financial Management Reporting System (CFMRS) coding errors has remained constant.

Management Capacity: CFO or SFO reports to the deputy head and they meet bilaterally on a regular or frequent basis.

Fewer than 15% of key financial employees have both a university degree and a designation.

Less than 1% of salary dollars is provided for training.

More than 35% of FI positions are vacant.

More than 35% of key positions are not staffed permanently.

Succession plan for key positions is weak or non-existent.

Financial Statements: The Financial Statements are compliant with Treasury Board Accounting Standard 1.2 – Departmental and Agency Financial Statements.

Internal Reporting: Internal financial reporting information is presented to senior management between 16 calendar days and the end of the month following period end.

Internal financial reporting information is presented to senior management on only a few occasions.

The discussion and analysis accompanying the internal financial reporting information to senior management is poor or non-existent.

The process for reviewing internal financial reporting information before it is presented to senior management is established.

The scope of internal financial reporting information to senior management is reasonable.

Other Initiatives: The organization has identified a number of financial management initiatives.

The organization's state of financial management is good. While Public Accounts reporting is sound, further effort could be directed in the area of management capacity.

Increase the proportion of key financial management positions filled with permanent incumbents with professional accounting designations.

Recommendations

18. Effectiveness of Internal Audit Function

Attention Required

Highlights	Opportunities
No implementation plan for the Internal Audit Policy has been developed. Only a 2004 RMAF represents a corporate risk document and there are no recent assurance products.	The department should develop an implementation plan for the new TB Policy on Internal Audit. The department should ensure that audits are conducted to cover risks identified in the Corporate Risk Profile.
Recommendations
An IA implementation plan should be developed. Audits should be conducted in accordance with the updated Corporate Risk Profile.

19. Effective Management of Security and Business Continuity

Acceptable

Highlights

Opportunities

Security Program: Organization has in place a fully developed security program that comprises key policy elements and is administered by an appointed departmental security officer (DSO) who is positioned to provide strategic advice and guidance to senior management.

No significant deficiencies in meeting key policy requirements for the departmental security program.

IT Security: Organization has achieved the three priority objectives that form the foundation for Management of Information Technology Security (MITS) and complies with most MITS requirements.

No significant deficiencies in meeting key MITS requirements.

Business Continuity: Organization has partially developed measures to provide for the continuity of critical business operations and services.

Business Continuity Planning (BCP) program governance has been established.

Business Impact Analysis (BIA) has been completed to identify and prioritize the organization's critical services and assets.

Business continuity plans and arrangements are in place and approved by senior management.

Significant deficiencies in establishing a maintenance cycle to review, test and audit business continuity plans.

Summary analysis: HMIRC signals a strong commitment to developing a security culture by aligning its' security strategy with the corporate priorities and business plans. Fundamental elements of a security program have been established. Significant progress has been made in establishing a BCP program although some deficiencies remain in this area.

A work plan should be developed and approved by senior management, to guide the continuous improvement of the organization's security program. The work plan should include activities required to address deficiencies identified in the MAF assessment. Deficiencies in the following areas should be addressed on a priority basis:

Accountability framework should be established to clearly delineate respective responsibilities of HMIRC and Health Canada for security program activities (including Information Technology Security and other security services provided by Health Canada).
Establish a maintenance cycle to review, test and audit business continuity plans.

Recommendations

20. Citizen-focused Service

Acceptable

Highlights

Opportunities

Service standards: Most services reviewed have set and communicated service standards to clients.

Most services reviewed have measured service standards.

No evidence of acting on performance results for standards.

Client satisfaction: Client satisfaction has not been measured within the last 3 years .

Public/client views: Little evidence of incorporating feedback in implementation plan and/or service/program/policy.

Many tools are used to obtain views from some clients.

Mechanisms to respond to public feedback do not exist.

There are plans to obtain views from clients.

There is a clearly identified target clientele for public consultations.

Official Languages: Analysis of the Annual Review on OL shows the institution is fully meeting its obligations.

Minimal number of complaints deemed founded by the Commissioner of Official Languages.

The institution has the necessary linguistic capacity to serve the public in both OL.

Common Look and Feel: The CLF 2.0 report indicates that a generally well laid-out plan exists to achieve compliance; however, there are some concerns that not all standards are addressed in the plan and/or the compliance deadline will be missed.

Measure client satisfaction using the Common Measurements Tool. Communicate the results of client satisfaction measurement.
Make information on consultations available on the Canada site, post results of its consultation activities, and incorporate feedback received in the implementation of its policies, programs, and services.
Increase capacity for accessible website development (e.g., by the use of Common Look and Feel 2.0 template).

Recommendations

21. Alignment of Accountability Instruments

Highlights

Opportunities

Performance agreements: Extent to which performance agreements contain commitments for human resources management and financial management is high.

High alignment exists between individual performance agreements and the organization's business plans.

High alignment exists between individual performance agreements and the priorities of the Clerk of the Privy Council.

Operationalization of commitments between levels of executives is high.

Assessment Equity: Review mechanism is in place to ensure internal equity and consistency in determining ratings.

PMP Administration: A communications plan and program have been developed.

Because of the size of this department, information about performance ratings and percentage lump sum awards is PROTECTED.

The department is encouraged to self-assess its performance management system against the evaluation checklist in the Gold Standard for the PMP and to establish priorities for improvement.

Recommendations