ARCHIVED - MAF Assessment: Canada Border Services Agency - 2008

1.1 Leadership: Acceptable

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

1.2 Infrastructure: Acceptable

• Organization has a plan that includes a strategy championed by senior management with medium-term activities to raise awareness of the importance of public service values and ethics.
• Risks in regard to possible breaches in public service values and ethics are regularly assessed, documented and followed up with mitigation plans and action by management.

1.3 Culture: Acceptable

• Organization has a good understanding of the current state of public service values and ethics as evidenced by qualitative or quantitative information.
• Public service values and ethics are generally understood.
• Values and ethics principles are reflected in communications.

2.1 PAA Consistency: Strong

• The Strategic Outcome(s) indicates an obvious departmental area of influence and clearly align(s) with the organization's mandate.
• The Strategic Outcome(s) is/are (a) clear outcome statement(s) that can be understood within and outside the department as a benefit to Canadians.

2.2 Measurability: Opportunity for Improvement

• A partial inventory of programs has been developed but many listed programs do not meet the definition of a program.
• A Program Activity Architecture has been developed with major issues to be resolved. Some elements of the Program Activity Architecture are in alignment with the Strategic Outcome(s).

2.3 Quality:

• The organization has developed a weak performance measurement framework.

3.1 Business Plan: Acceptable

• Sector or branch business plans are generally aligned with the corporate business plan.
• Corporate business plan generally aligns resources and accountabilities to priorities.

3.2 Governance Structure: Opportunity for Improvement

• Organization's corporate governance structure is not adequately aligned to the organization's PAA.
• There is little evidence of resource re-allocation when or where required.

Although the CBSA experienced a change in leadership at the President and Executive Vice President levels, the overall governance structure and corporate management processes have remained unchanged from last year.  Nine executive committees provide overall governance while the RPP serves as the designated corporate plan.

4.2 Participation in Priority Initiatives: Opportunity for Improvement

• Senior management has made some efforts to engage employees with regards to Public Service Renewal.
• There is an opportunity for the organization to improve its contribution to priority interdepartmental initiatives.

CBSA has been assessed for its participation in the following initiatives: Web of Rules - Acceptable; Public Service Renewal - Opportunity for Improvement; and, the 2010 Olympic and Paralympic Games - Opportunity for Improvement.

5.1 Supporting Information: Acceptable

• Adequate information is submitted for business cases.
• Information for business cases is well-developed.
• Organization has established a capacity to assemble usually accurate, reliable and complete supporting information in TB submissions.
• Response to TBS comments is excellent.
• Submission contains an adequate level of detail.

5.2 Analysis: Acceptable

• Business cases may have comprehensive information and demonstrate good analysis.
• Established capacity for analysis on implementation is evident.
• Established capacity for appropriate responses to TBS comments is acceptable.
• Established capacity in the understanding of external pressures exists.
• Generally, the correct policy authorities are used.
• Some links to MRRS, strategic objectives, etc., are present.

5.3 Consultations: Acceptable

• Established capacity to initiate consultations with TBS with sufficient lead time is evident.
• Submissions are usually on time (six weeks before TB meetings).

5.4 Quality control: Strong

• Clarity and consistency of language are good.
• Established capacity for consistency of information throughout documents is evident.
• Generally rigorous and effective quality control process is in place and is usually followed for TB submissions.
• TBS feedback is usually fully addressed.

6.1 Quality: Strong

• The majority of evaluations submitted to TBS consistently address questions of program relevance, success and effectiveness.
• The majority of evaluations submitted to TBS consistently employ appropriate methodologies to gather data and inform the analysis.
• The majority of evaluations submitted to TBS include a management response and an action plan detailing timelines and management accountabilities.
• The majority of evaluations submitted to TBS include analysis of the limitations of the methodology and data sources used.
• The majority of evaluations submitted to TBS use multiple lines of evidence. Evaluations reflect the diversity and perspectives of multiple program stakeholders.

6.2 Neutrality: Strong

• All resources dedicated to evaluations are directed by the Head of Evaluation.
• Evaluation function resourcing is not commensurate with the organizational evaluation plan.
• Senior management committee is in place to support, oversee and monitor the evaluation function and management accountabilities arising from evaluations and evaluation related products. The committee is chaired by the deputy head or senior level designate. The committee meets regularly during the year.

6.3 Coverage: Opportunity for Improvement

• The organization has shown evidence of moving towards full coverage of all ongoing programs of grants and contributions over a five year cycle as per 42.1 of the FAA. Year to year percent coverage indicates organization is on track to achieve 100% coverage.
• Option 1: The organization has committed to moving toward full evaluation coverage of their program base (e.g. over a five year cycle). However, relatively low number of evaluations are completed each year and they cover less than 10%.

6.4 Usage: Acceptable

• Active, systematic and regular tracking of management action plans arising from evaluation recommendations is in place.
• Evaluation commitments, plans and requirements are regularly missed or deadlines extended. Organization almost always requests extensions from TBS.
• Only between 40% to 60% of RMAFs are implemented.
• The results of evaluations are usually brought for consideration in TB submissions, Memorandum to Cabinet, RPPs, DPR and Strategic Reviews.

Despite CBSA's relatively recent inception, the evaluation function is more mature than might be expected in a recent organization. CBSA reports that this is, in part, the result of the level of support for the evaluation function from senior management.

7.1 MRRS Basis: Acceptable

• Any changes in resources are apparent, and the DPR discusses some of them and how they affected results.
• Good links between performance and plans are present.

7.2 Credible information: Acceptable

• The reader has a good sense generally of the source of the data and information in the DPR and its quality.

7.3 Context: Acceptable

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

8.1 Change plan: Acceptable

• The organization has the capacity to evaluate whether or not change is required.

8.2 Engagement: Acceptable

• Employees are engaged in the strategy development phase.
• Individual and organization-wide change-related training programs are available.

8.3 Assessment: Acceptable

• Change plans and strategies are included in Performance Management Agreements of Senior Executives.
• Change plans and strategies are priorities across the organization.

9.1 Engagement: Acceptable

• Accountability for key risks is assigned to senior management.
• Senior management ensures that the organization's Risk Management approach is tailored to the specific needs of the organization.
• Senior management reviews the organization's Risk Management approach within the current three-year planning cycle.
• The organization has a common risk assessment approach and it has been approved by senior management.
• Senior management has reviewed/approved the Corporate Risk Profile within the past year.
• Senior management encourages effective Risk Management and a risk-smart culture.

9.2 Implementation: Acceptable

• Risk Management guidance and tools that enable the organization's risk management approach are made available to staff.
• The Corporate Risk Profile is systematically (horizontally and vertically) implemented into most operational levels across the organization.
• The organization's Risk Management approach is regularly communicated to staff and stakeholders.

9.3 Integration: Acceptable

• Risk information is inconsistently considered and consulted for senior management decision-making.
• Risk information and Risk Management principles influence planning and resource allocation decisions.
• Operational level risks are prioritized into key risks.
• Risk information and Risk Management principles are adequately captured in senior management reporting.
• The organization makes adequate course corrections based on Risk Management performance and new information.

9.4 Continuous Improvement: Acceptable

• Key risk information was adequately gathered from internal sources of the organization for preparing the CRP.
• The organization has implemented most recommendations provided during its last MAF assessment.
• Most relevant external sources are consulted during the development of the organization's CRP.
• Corporate risks are inconsistently linked to the organization's strategic outcomes.
• The organization adequately builds on past experience, better practice, and adjusts to fit any changes in management structures, priorities or strategic direction.
• The CRP provides a reliable assessment of the quality of risk information used.

10.1 Fair: Strong

• Organization is undertaking action to improve the classification program in accordance with its level of risk.
• Evidence shows that labour relation matters are proactively and innovatively managed/addressed.
• Evidence shows that the organization exceeds standards of timeliness in payments to employees.
• Evidence shows that the organization is proactively seeking labour relations policy direction (terms and conditions of employment, collective agreements and/or applicable legislation).

10.2 Enabling: Acceptable

• Organization demonstrates a generally adequate linguistic capacity to provide personal and central services and supervision in both official languages.
• Organization is representative of all four employment equity designated groups.
• Organization progress remains unchanged from the previous year in representation, recruitment, promotions and separations of the four employment equity groups.
• Promotions among employment equity groups are equal or less than previous year's performance.
• Separations among employment equity groups are equal or greater than previous year's performance.
• Work instruments, electronic systems and communication tools are generally available in both official languages.

10.3 Healthy and safe: Opportunity for Improvement

• A considerable number of employees do not feel recognized for positive performance.
• Evidence indicates that the organization has in place a well-managed program to protect employee's occupational health and safety.

11.1 Productive: Attention Required

• Few employees indicate their organization supports their career development and learning needs.

11.2 Principled: Opportunity for Improvement

• Adequate linguistic capacity is generally in place as shown by the majority of incumbents of bilingual positions who meet the language requirements of their position.
• Communications with and services to the public in both official languages are generally available.
• Employees consider that they generally can communicate in the official language of their choice within their organization and work instruments, electronic systems and communications in both official languages are generally available.
• Organization is representative of all four employment equity designated groups.
• Progress against the previous year's performance on recruitment, promotion and separation for employment equity groups equal the organization's average for all employees.
• Promotions among employment equity groups are greater than or equal to representation.

11.3 Sustainable: Acceptable

• Evidence indicates human resources planning integrated with business planning is generally in place and governance/organizational infrastructure generally exists to support it.

11.4 Adaptable: Attention Required

• Few employees indicate their organization encourages continuous learning, improvement and innovation.

12.1 Governance: Attention Required

• IM accountabilities, roles and responsibilities are not established.
• IM requirements are not identified.
• Negligible participation in GC-wide initiatives and/or activities with other organizations.

12.2 Strategy: Attention Required

• Organization has no IM strategy or the existing strategy is outdated, inactive, and there are no existing plans to update.
• No plan to implement the strategy exists, or it is not resourced and funded.
• Negligible IM awareness activities are underway to help staff and executives understand their IM roles, responsibilities and accountabilities.

12.3 Privacy Act: Acceptable

• Organization submitted an Annual Report to Parliament but did not address all of the mandatory reporting requirements.
• Some collections of personal information under the control of the organization have not been appropriately identified or described in accordance with the Privacy Act.

12.4 Access to Information Act: Opportunity for Improvement

• Organization submitted an Annual Report to Parliament but did not address all of the mandatory reporting requirements.
• A significant number of institution-specific Classes of Records do not meet Treasury Board Secretariat requirements.
• Although the organization has made several improvements to its 2008 Chapter of Info Source: Sources of Federal Government Information, revisions are still necessary to meet all Treasury Board Secretariat requirements.

13.1 Leadership: Opportunity for Improvement

• Senior official for information technology has only a partial scope of responsibility and accountability for information technology.
• Some participation in setting government-wide directions for information technology is evident.

13.2 Planning: Acceptable

• Acceptable information technology plan is in place that aligns with the government-wide directions for information technology and departmental business needs.
• Organization has aligned corporate and information technology governance structures and has an integrated planning process.

13.3 Value: Opportunity for Improvement

• Organization is making efforts to appropriately use and plan for further use of information technology shared services.
• Organization is developing service costing, asset management, performance measurement and reporting to ensure value delivery.

14.1 Investment Planning: Acceptable

• The organization's investment planning documents do not cover all asset classes.
• The organization's investment planning document has not been approved by the proper authority.
• Organizational priorities and areas of highest risk are identified and guide investment decisions.

14.2 Real Property Management: Opportunity for Improvement

• Some elements of a real property management framework have been implemented.
• There is no evidence that approval processes and authority levels are broadly communicated.
• Internal operating policies have not been implemented or internal policies are limited in scope.
• Certification of information in the DFRP is received and accepted.
• Certification of information in the FCSI is received and accepted.
• Contaminated site management is consistent with policy and program guidelines.
• Some indicators of real property performance are monitored.

14.3 Materiel Management: Acceptable

• Comprehensive internal policies are documented and disseminated.
• Reliable and sufficiently integrated information systems are in place.
• Some elements of a materiel management framework are evident.
• Governance structures, approval processes and authority limits are documented and disseminated.
• Some indicators of materiel performance are monitored.

14.1 Investment Planning: CBSA is in the process of preparing a long-term investment plan as part of a Secretariat-led pilot.

15.1 Governance and Oversight: Acceptable

• There is evidence of formal project governance and oversight mechanisms and that approved projects are generally linked with the strategic plans and priorities of the organization through established organization-wide procedures. Approval and corrective action decisions are documented.
• There is no evidence that the organization has exceeded Treasury Board approval limits.

15.2 Effective Management of Project Resources: Opportunity for Improvement

• There is evidence of some processes and procedures which support resource management. However, these are largely informal and do not extend across the organization.
• There is no evidence that the organization has failed to meet TB conditions regarding projects.
• While project management related training is made available by the organization for employees, there are no processes to ensure that employees with project management responsibilities are encouraged to complete relevant training and the number of qualified project managers is unknown.

15.3 Effective Management of Project Results: Acceptable

• The organization requires that project milestones, deliverables and outcomes are documented for major projects.
• There is evidence that the organization monitors project performance and uses this information to support corrective action.
• While lessons learned are used to improve project management governance and oversight in some instances, there is no formal or organization-wide mechanism which supports continuous improvement.

16.1 Governance and Oversight: Acceptable

• Clear links have been established between procurement activities and the organization-wide program plans, priorities and long-term investments.
• Effective and accountable procurement management processes and controls are in place (e.g., contract review mechanisms, documented decision making, guidance documents, appropriate delegation instruments or proper use of delegated authorities).

16.2 Meeting Operational Requirements: Acceptable

• Consistent procurement training is evident.
• Efficient and integrated procurement information systems and processes are in place.
• Informed decision making and oversight exist.
• Mandatory training underway.
• Procurement processes that contribute to cost savings and value for money are in use.
• Qualified procurement human resources exist.
• Timely and accurate procurement financial and non-financial reports have been submitted.

17.1 Authorities and Policies: Acceptable

• Audit report results show evidence of solid financial management practices.
• Departmental procedures, tools, training and support for those individuals delegated with Section 34 authority show evidence of good financial management practices.
• Departmental processes for classification of moneys, internal controls for receiving and recording money and depositing money show evidence of solid financial management practices.
• Departmental processes for informing those delegated with Section 33 authority of their responsibilities and dealing with requests for payments that are problematic show evidence of deficiencies that are of some concern.
• Departmental processes to provide individuals delegated Section 33 authority with the information necessary to assess and approve specific transactions and to assess the adequacy of Section 34 account verification show evidence of solid financial management practices.
• The reporting of external user fee information shows only a few omissions in relation to reporting guidelines.

17.2 Public Accounts Reporting: Strong

• Greater than 97% (Grade A) of Public Accounts plates completed on time.
• Minimal Central Financial Management Reporting System (CFMRS) coding errors.
• No errors found during the course of the OAG Public Accounts audit.

17.3 Management Capacity: Acceptable

• A significant amount of training is provided for the financial management organization.
• All, or almost all, FIs and management team members in the financial management organization have current, approved learning plans.
• Positions, the duties of which are being performed by an individual indeterminately appointed to that position, comprise a very low proportion of the FI segment of the financial management organization.
• Positions, the duties of which are being performed by an individual indeterminately appointed to that position, comprise all, or almost all, of the positions on the management team of the financial management organization.
• Some processes in support of a sound succession plan for key positions are in place.
• There is a position (or positions) established in the financial management organization that is dedicated to community management and development.
• There is a strong functional relationship between the CFO/SFO and FI positions that exist outside the financial management organization.*This row is only applicable where the department or agency indicates there are FI positions outside the financial management organization.

17.4 Financial Statements: Opportunity for Improvement

• All concerns identified in the audit readiness assessment are addressed in a detailed action plan.
• Minor areas of non-compliance with Treasury Board Accounting Standard 1.2 - Departmental and Agency Financial Statements and/or some non-compliance with reporting deadlines related to the submission of annual departmental financial statements.
• There are significant unremedied known financial internal control weaknesses.

17.5 Internal Reporting: Opportunity for Improvement

• The internal financial reporting package is accompanied by a comprehensive discussion and analysis.
• The internal financial reporting package is presented to senior management five or less than five times per year.
• The internal financial reporting package is presented to senior management more than one month after period end.
• The process for reviewing information before it is presented to senior management to ensure no material errors or omissions is well established.
• The scope of the internal financial reporting package is limited.

17.6 Other Initiatives: Acceptable

• Evidence of some initial measures taken towards implementing the Guide to Costing.

While the agency maintained an Acceptable rating, it improved the quality, timeliness and accuracy of its trial balance and Public Accounts plates, and financial management capacity.  However, the quality of its internal financial reporting dropped from an Acceptable to an OFI.

18.1 Internal Audit governance: Acceptable

• There is an approved Internal Audit Charter in line with the 2006 Policy on Internal Audit.
• The Implementation Plan covers all of the required policy elements.
• Ongoing monitoring of, and progress in implementing, key elements of the plan are on track with planned timelines.
• Chief Audit Executive reports solely and substantively to the Deputy Head.
• An independent Departmental Audit Committee has either recently been established or is scheduled to be in place and is on track with planned timelines.
• There is an approved Departmental Audit Committee Charter in line with the 2006 Policy on Internal Audit.
• There is a draft annual Departmental Audit Committee Plan for fiscal year 2008-2009.
• There is a written statement indicating that a Departmental Audit Committee Annual Report will be produced for fiscal year 2008-2009 and future years.

18.2 Internal Audit Professional Practices: Acceptable

• The Risk-Based Audit Plan was approved by the Deputy Head and sent to the Office of the Comptroller General in an untimely manner.
• Annual Risk-Based Audit Plan methodology is evident and applied.
• There is evidence of preparation to provide for holistic assurance.
• Majority of planned work is on audit assurance versus other types of activities.
• There is limited identification of post-engagement follow-up activities.
• Continuity of previous years work is clearly identified with status and rationale.
• Approved assurance products are consistent with policy and internal audit standards requirements.
• High completion rate of assurance products (number of assurance audit reports) against 2007-2008 Risk-Based Audit Plan.
• Internal Quality Assurance and Improvement Program is documented and is in the process of being implemented.
• Assurance products (reports) are produced in a reasonably timely manner.
• Approved assurance products are made accessible to the public in a somewhat timely manner.
• The department or agency is proactive in providing notification to the Treasury Board Secretariat on issues of importance.

18.3 Administration of the Internal Audit Function: Acceptable

• Some elements of a comprehensive Human Resources Plan have been documented, and evidence of recruitment and external resourcing activity exists.
• Investment in Certified Internal Auditor certification, learning and training represents a minimum of 5% of FTE salaries.
• Planned FTEs dedicated to internal audit have been maintained comparatively to 2007-2008. They meet the resource level identified in the planned internal audit function's budget for 2008-2009.
• Planned spending, *, was given to the Office of the Comptroller General. When comparing current spending of 2008-2009 with planned financial resources of 2007-2008, resource levels identified maintain the resource levels identified in 2007.

18.4 Internal Audit Performance: Strong

• A comprehensive Chief Audit Executive Annual Report for 2007-2008 was presented to the Departmental Audit Committee and the Deputy Head and submitted to the Office of the Comptroller General.
• Regular periodic reporting on the follow-up of Management Action Plans is evident.

The agency has made ongoing progress in the areas of Internal Audit Governance, Professional Practices and Reporting on Audit Performance. In particular, the Chief Audit Executive reporting relationship to the Deputy Head is established.

19.1 Departmental Security Program: Opportunity for Improvement

• Organization has a partially developed security program that contains some of the required policy elements.
• Some deficiencies in meeting key policy requirements for the departmental security program.

19.2 Management of IT Security (MITS): Acceptable

• 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.

19.3 Business Continuity Planning (BCP): Opportunity for Improvement

• Organization has partially developed measures to provide for the continuity of critical business operations and services.
• Some deficiencies in meeting key BCP program requirements.
• 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.
• Establishment of business continuity plans and arrangements is in progress.
• Maintenance cycle has been partially put in place to review, test and audit business continuity plans.

20.1 Management Engagement - Service and CLF: Opportunity for Improvement

• The institution may have committees or sub-committees which consider and/or make decisions about service. Such committees or sub-committees may not be composed of senior management accountable for services. The institution, however, does not have a committee which is responsible for making decisions about and overseeing service at the institutional level.
• There are limited expectations set by senior management for an institutional focus on meeting the needs of clients, specifically with respect to service standards and client satisfaction measurement.
• There are priorities and goals for service, but not always at the institutional level; these limited priorities and goals are set by senior management based on the use of limited performance evidence.
• There is limited monitoring of progress by senior management towards the achievement of the goals for service, making course correction difficult.
• There is routine monitoring by senior management to ensure that the requirements of CLF 2.0 are being met institution-wide; this information is used to make timely and proactive decisions or course correction.

20.2 Public/client views: Acceptable

• Evidence of incorporating feedback in the implementation of its services, programs, policies or initiatives.
• Little or no evidence of making consultation results available to the public.
• Many plans to obtain views from all target clients.
• Many tools are used to obtain views from some clients.
• There is a clearly identified target clientele for public consultations.

20.3 Official Languages: Acceptable

• Analysis of the Annual Review on OL shows the institution is generally able to meet its obligations.
• Audits reveal few shortcomings in active offer and service delivery in both OL.
• In general, the institution has adequate resources to serve the public in both OL.
• Small number of complaints deemed founded by the Commissioner of Official Languages.