Archived [2008-12-20] - Management, Resources, and Results Structure Policy
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Management, Resources and Results Structure Policy
2. Effective Date
This Policy replaces the Planning, Reporting, and Accountability Structure policy framework implemented in 1996 and is effective April 1st, 2005.
This Policy applies to all "departments," as defined in section 2 of the Financial Administration Act.
Any Crown corporation seeking an appropriation from Parliament is required to discuss an appropriately modified application of this Policy with the Treasury Board of Canada Secretariat (the Secretariat).
4. Policy Objective
The Management, Resources and Results Structure Policy supports the development of a common, government-wide approach to the collection, management, and reporting of financial and non-financial performance information. In providing a standard basis for reporting to citizens and Parliament on the alignment of resources, program activities and results, the policy reinforces the government's commitment to strengthen public sector management and accountability, consistent with the Management Accountability Framework. The policy will provide departments with the flexibility and discretion they need to design and manage their programs in a manner that best achieves results for Canadians.
See Annex A.
6. Policy Statement
All departments as defined in section 3 of this Policy shall have a Management, Resources and Results Structure that is current and consistent with the way they manage diverse programs and related activities, and allocate resources to achieve expected results.
7. Policy Requirements
7.1 Management, Resources and Results Structure
The Management, Resources and Results Structure will have the following three elements:
- Clearly defined and measurable Strategic Outcomes that:
- reflect the organization's mandate and vision and are linked to the government's priorities and intended results; and
- provide the basis for establishing horizontal linkages between departments with similar or natural groupings of strategic outcomes.
- A Program Activity Architecture that is articulated at a sufficient level of materiality to reflect how a department allocates and manages the resources under its control to achieve intended results and that:
- groups related program activities and links them logically to the Strategic Outcomes they support;
- provides the framework by which planned resource allocations are linked to each activity at all levels and against which financial results are reported;
- provides the framework by which expected results and performance measures are linked to each activity at all levels and against which actual results are reported;
- provides the framework within which those responsible for activities at each level can commit to the results they intend to achieve with the resources they have been allocated and against which they can render account inside and outside the department;
- establishes the structure for Estimates display, Public Accounts, and parliamentary reporting;
- serves as the basis for resource allocation by Parliament, the Treasury Board, and departmental management; and
- forms the foundation for constructing any horizontal program activity architectures involving more than one department.
- A description of the current governance structure, which outlines the decision-making mechanisms, responsibilities, and accountabilities of the department.
7.2 Treasury Board Consideration
Proposed Management, Resources and Results Structures will be submitted to the Treasury Board.
In considering the submission, the Treasury Board:
- will approve the Program Activity Architecture level at which it will allocate and control resources, and the level for parliamentary displays in Estimates documents and Public Accounts. The level for Treasury Board allocation and control will remain at the departmental level, unless otherwise decided upon by the Treasury Board;
- will note the remaining Program Activity Architecture levels for which the department has agreed to provide information to the Secretariat to populate the government's Expenditure Management Information System; and
- may decide to enter into an accountability arrangement with a department respecting the expenditure of resources, including results achieved against results expected, for one or more activities within the Program Activity Architecture.
7.3 Changes to the Management, Resources and Results Structure
- In accordance with section 7.2.1 above, changes contemplated to the following Program Activity Architecture levels shall be made only with further Treasury Board approval:
- Level(s) previously approved by the Treasury Board for allocation and control purposes;
- Level(s) previously approved by the Treasury Board to determine parliamentary displays in Estimates documents.
- As per section 7.2.2 above, departments shall notify the Treasury Board Secretariat of any changes of material significance contemplated to the elements of the Management, Resources and Results Structure (as defined in section 7.1) previously noted by the Treasury Board for information purposes.
7.4 Management Information Systems and Reporting
The Management, Resources and Results Structure will be the basis to report to Parliament through the Estimates documents, Public Accounts, and any other parliamentary reporting documents in the manner and form defined by the Treasury Board or its Secretariat.
Departments should ensure that their information systems, performance measurement strategies, reporting, and governance structures are consistent with and support their organization's Management, Resources and Results Structure and reflect the manner in which resources are actually managed and allocated in the organization.
The Secretariat will conduct an evaluation of the Policy within five years of the coming into force of the Policy.
The Secretariat will maintain up-to-date information on its Web site
- its current strategy for implementing and making this Policy operational;
- background information; and
- guidance and examples of "good practice."
This Policy is issued under the authority of paragraph 7(1)(c) of the Financial Administration Act.
Related Treasury Board of Canada Secretariat Publications
Related Privy Council Office Publication
Enquiries about this Policy should be directed to your department or agency's Treasury Board of Canada Secretariat program sector analyst.
Annex A – Definitions
Activity (Activité) — An operation or work process internal to an organization, which uses inputs to produce outputs, e.g. training, research, construction, negotiation, investigation, etc.
Department (Ministère) — All "departments," as defined in section 2 of the Financial Administration Act.
Governance (Gouvernance) — The processes and structures through which decision-making authority is exercised: e.g. an effective governance structure ensures individuals or groups of individuals are responsible for setting policy directions, priorities, taking investment decisions, re-allocating resources, and designing programs.
Program (Programme) — A group of related activities that are designed and managed to meet a specific public need and often treated as a budgetary unit.
Program Activity Architecture (Architecture des activités de programmes) — An inventory of all the programs and activities undertaken by a department or agency. The programs and activities are depicted in their logical relationship to each other and to the Strategic Outcome(s) to which they contribute. The Program Activity Architecture is the initial document for the establishment of a Management, Resources and Results Structure.
Strategic Outcome (Résultat stratégique) — A long-term and enduring benefit to Canadians that stems from a department or agency's mandate and vision. It represents the difference a department or agency intends to make for Canadians and should be measurable and within the department's sphere of influence.