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ARCHIVED - Treasury Board Submission Process Audit - September 2003


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3.0 Audit Results

The Audit has been designed to provide senior management with an assessment of the effectiveness and efficiency of the Secretariat's current Submission process.

The results from this Review indicated that that there is an established process in place at the Secretariat for review and approval of Submissions. However, a number of areas for improvement have been identified. In particular, significant areas noted for improvement included the development of additional formal procedures, completion of documentation, and elimination of delays in notifying departments of the Treasury Board's decisions.

Specific details on the findings and recommendations on areas identified for improvement are provided in section 4.1.

3.1 Audit Criteria

Provided below is a summary of the audit criteria developed for this Audit and, where applicable, the recommendations related to a particular criterion. Criteria were developed based on the Treasury Board Submission Guide, our understanding of the process for preparation and review of Treasury Board Submissions, and procedures and controls anticipated in a process of this nature based on our experience reviewing other processes.

Audit Criteria

Recommendations

P&P 3

Other

Assess whether the Secretariat's processes are effective in assisting organizations with the preparation of Submissions
  1. The Treasury Board Secretariat's Submission Guide is an effective resource for assisting departments when writing a Submission.
  

4.1.7
  1. The Treasury Board policies are an effective resource to assist a government department with the preparation of a Submission.
  

4.1.3
  1. Departments are able to contact a Secretariat analyst prior to writing a draft Submission to get the Analyst's opinion. The Secretariat analysts are helpful.

No recommendation
  1. Program analysts are efficient in returning comments regarding a draft Submission.
  

4.1.8
  1. Departments are satisfied with the level of assistance received from the Secretariat analyst.
  

4.1.2
  1. Analysts within the government departments have adequate information regarding requirements prior to preparing a Submission.
  

4.1.7
  1. There is a procedure regarding how a draft Submission is to be sent to the analyst for review.

4.1.1

  

Review the existence and effectiveness of policies and controls in place to ensure appropriate and timely recommendations are made to the Board
  1. Analysts are properly trained and mentored prior to assisting a department with a Submission.
  

4.1.2
  1. Analysts have the experience to assist a department with the Submission, write the précis, and determine the risk and category for the précis.
  

4.1.2
  1. The Treasury Board policies are a helpful resource to the Secretariat analyst.
  

4.1.3
  1. There is a formal definition of the classification of Submissions.

4.1.1

 
  1. There is a defined, objective and logical risk matrix to assist the analyst in determining the risk to be placed on the Précis.
  

4.1.4
  1. Policy experts have an opportunity to review the Submission prior to it going to the Board.

No recommendation
  1. There are formal policies and procedures in place to define the requirements for review and sign-off by policy experts.

4.1.1

  
  1. Policy expert sign-offs on the comment copies of the Submission are kept on file with the original Submission.

4.1.1

  
  1. Submissions are not going to the Board until Submission Control (SCDC) has received all policy expert sign-offs.

4.1.1

  
  1. Program analysts and SCDC understand and comply with the procedures for completing the Pink Jacket.

4.1.1

  
  1. The Pink Jacket is retained with the original Submission as a back up of the evidence that Policy Sectors have reviewed the final copy of the Submission.

4.1.1

  
  1. SCDC notes on the précis what sign-offs are outstanding in the final submission file.

4.1.1

  
  1. There are formal procedures in place that outline who should follow up on outstanding policy expert sign-offs on the final Submission.

4.1.1

  
  1. Electronic versions of Submission documents are appropriately stored and tracked.
  

4.1.9

Review management practices for monitoring decision making and the approval process.
  1. The Assistant Secretaries attend the strategy meetings.

No recommendation
  1. The Directors sign the précis to verify that they are accountable for the précis.

4.1.1

  
  1. Directors review the Pink Jacket and comment copies received from SCDC.

4.1.1

  
  1. The analyst formally notifies the department of the Treasury Board decision within two weeks of the Board meeting.

4.1.1

  
  1. The electronic copies of the final submission documents are appropriately stored.
  

4.1.9
  1. The original copy of the Submission, the précis, the decision letter and the sign-offs are archived in SCDC.

4.1.1

4.1.10
  1. The original copy of the Submission is stored in a secure locked location.
  

4.1.5

Assess to determine if there is a process to record and archive completed Submission files.
  1. There is a policy that states what should be kept with the original Submission at SCDC.

4.1.1

  
  1. Completed files are archived after three years.
  

4.1.10

Other
  1. Submissions are received from departments by the deadline of noon Monday.
  

4.1.6

3.2 Summary of Findings

As part of this audit we tested a sample of 69 Treasury Board Submissions from the files in SCDC. Below is a summary of the results of this testing:

Decision Letters
  • 14% of completed Submission files did not have the Decision Letter or Turnaround Document in the file.
  • 40% of decision letters were sent to the department later than the two-week deadline.

Précis
  • 3% of files did not have a copy of the Précis signed by the Program Sector Director.

Policy Sector Sign-Off
  • 59% of the files did not include the Policy Sector Sign-offs.

Expenditure Status Report (ESR) Sign-off
  • 36% of the files did not contain the ESR sign-off.

The results above indicate the inconsistencies within the Treasury Board Submission process. See observation 4.1.1 for a discussion regarding the risk of inconsistencies.

 



Date Modified: 2004-02-25
 
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