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Estimates and Supply

Reports on Plans and Priorities

2007-2008

Other Years

RPP 2007-2008
Office of the Auditor General of Canada

Section III—Supplementary information

Organizational information

Exhibit 5 is an organizational chart showing the management and staff of the Office of the Auditor General.

Exhibit 5—Organizational chart

Our strategic outcome and results chain

The results chain shows the relationship between inputs, activities, outputs, and results (Exhibit 6).

Exhibit 6—Results chain

Our performance measures, indicators, and targets

The performance indicators and targets involve items for which the outcome is not entirely under the control of the Office (Exhibit 7).

Exhibit 7—Summary of our performance indicators and targets
Objectives and indicators	Latest actual	2006-07 Target	2007-08 Target
Our work adds value for the key users of our reports
Percentage of parliamentary committee members who find our performance audits add value	New indicator	No target established	75
Percentage of audit committee chairs who find our financial audits add value	77¹	75	75
Percentage of board chairs who find our special examinations add value	89²	No target established	75
Our work adds value for the organizations we audit
Percentage of departmental senior managers who find our performance audits add value	60³	50	65
Percentage of Crown corporation and large department senior managers who find our financial audits add value	66¹	75	75
Percentage of Crown corporation chief executive officers who find our special examinations add value	77²	No target established	75
Key users of our reports and the organizations we audit respond to our findings
Percentage of performance audit recommendations reviewed that are endorsed by the Public Accounts Committee	74³	75	75
Percentage of performance audit recommendations implemented four years after their publication	44³	No target established	50
Percentage of qualifications that continue from one financial audit to the next	0	0	0
Percentage of significant deficiencies that continue from one special examination to the next	10²	0	0
Our quality management framework (QMF) is operating effectively
Percentage of external peer reviews that find our QMF suitably designed and operating effectively	100	No target established	100
Percentage of internal practice reviews that find our audits in compliance with our quality management frameworks	100³	No target established	100

Key users of our reports are engaged in the audit process
Number of parliamentary hearings and briefings we participate in	33³	No target established	No target established
Percentage of performance audits reviewed by parliamentary committees	45³	No target established	No target established
¹ Average of the results from previous two surveys ² Results to date from the fourth cycle of special examinations ³ Average of previous three years' results

The performance measures and targets involve items for which the outcome is largely under the control of the Office (Exhibit 8).

Exhibit 8—Summary of our performance measures and targets
Objectives and measures	Latest actual	2006-07 Target	2007-08 Target
Our work is delivered on time and on budget
On time:
Percentage of performance audit reports tabled in the House of Commons on the planned tabling date as published in the RPP	73¹	No target established	100
Percentage of financial audits completed on time²	New measure	No target established	100
Percentage of special examination reports delivered on or before the statutory deadline	45³	No target established	100
On budget:
Percentage of audits that meet their budget hours
Performance audits	65⁴	No target established	70
Financial audits	54¹	No target established	70
Special examinations	64³	No target established	70
Providing a respectful workplace
Percentage of employees who believe the Office is either an above-average place to work or one of the best places to work	82	70	80⁵
Percentage of 1) assistant auditors general, principals and 2) directors in bilingual regions, who meet our language requirements	1) 62	1) 100	1) 100
	2) 58	2) 75	2) 75
Percentage representation of workforce availability for women; people with disabilities; Aboriginal peoples; members of visible minorities	105; 108; 74; 68	100	100
Percentage turnover of audit professionals	14.7	10	10
¹ Average of previous two years ² "On time" means the statutory deadline where one exists (usually 90 days after year end), or 150 days after the year end where no statutory deadline exists. ³ Results to date from the fourth cycle of special examinations ⁴ Average of previous three years' results ⁵ The next survey will be conducted in 2008–09.

2007–08 Selected sustainable development commitments and targets

Exhibit 9—Sustainable development commitments and targets
Commitment	Target
Finalize the strategic audit plan for the Commissioner of the Environment and Sustainable Development	By 2008
100 percent of teams that conduct one-pass plans and performance audits will apply the 4th E Practice Guide	By the end of 2007
Build a small specialist team dedicated to providing environmental and sustainable development advice and audit assistance	By 2008
Provide our auditors with new training on the identification of environmental and sustainable development risks that are applicable to federal government organizations	Starting in 2007
Refine and improve our generic audit criteria for environmental management in Crown corporations	In 2007
Provide enhanced support and advice to audit teams conducting special examinations in 100 percent of cases, where important environmental risks for Crown corporations have been identified	Starting in 2007

Our planned performance audits

May 2007

Farm Income Support Programs
Management of Human Resources at Foreign Affairs and International Trade
Federal Loans and Grants for Post-Secondary Education
Use of Acquisition and Travel Cards
Legal Services for the Government of Canada
Modernizing Canada's NORAD Systems—National Defence
Management of Forensic Laboratory Services— Royal Canadian Mounted Police

October 2007

Training and Learning—Canada Revenue Agency
Balancing Security and Facilitating Trade—Canada Border Services Agency
Military Health Systems—National Defence, Veterans Affairs Canada
Management of the Quality of Data from the 2006 Census
Management and Control Practices in Small Entities
Industrial Security Program—Public Works and Government Services Canada
Inuvialuit Final Agreement
Research and Innovation

Report of the Commissioner of the Environment and Sustainable Development

Environmental Petitions
Sustainable Development Strategies—Are They Making A Difference?

February 2008

Managing Selected Substances under the Canadian Environmental Protection Act
Managing Selected Aspects of Pesticides
Managing Selected Aspects of Federal Contaminated Sites
Federal Protected Areas
Species at Risk
Aquatic Invasive Species
Areas of Concern in the Great Lakes
International Environment Agreement
Strategic Environmental Assessments
Greening of Government Operations
Environmental Petitions

Territorial Performance Audits

February 2007

Transportation Capital Program and Property Management—Department of Highways and Public Works (Yukon)

May 2007

Report on the Northwest Territories' Housing Corporation

June 2007

Audit of the Financial Assistance Program for Nunavut Students—Department of Education

November 2007

2007 Canada Winter Games (Yukon)

Our planned special examinations

In 2007–08 we will report the special examinations of the following organizations:

The Atlantic Pilotage Authority
The Blue Water Bridge Authority
The Cape Breton Development Corporation
The National Capital Commission
Atomic Energy of Canada Limited
Farm Credit Canada
The Great Lakes Pilotage Authority
Defence Construction (1951) Limited
The International Development Research Centre
Via Rail Canada Inc.
Parc Downsview Park Inc.

Financial tables

Table 1—Planned spending and full-time equivalents ($ millions)
	Forecast spending 2006-07	Planned spending 2007-08	Planned spending 2008-09	Planned spending 2009-10
Legislative auditing
Total Main Estimates	73.8	80.6	79.2	78.6
Adjustments
Supplementary Estimates:
Treasury Board Contingencies Vote (TB Vote 5)¹	0.7
Operating budget carry forward	3.1
Economic salary increases	1.0
Total adjustments	4.8
Total planned spending	78.6	80.6	79.2	78.6
Less: Non-respendable revenue	(0.6)	(0.5)	(0.5)	(0.1)
Plus: Cost of services received without charge	10.0	10.2	10.0	10.0
Less: Forecasted lapse	(1.3)
Net cost of program	86.7	90.3	88.7	88.5
Full-time equivalents	611	625	625	625
¹Represents funding for pay list shortfalls such as severance pay and parental benefits

Table 2—Financial and human resources and subactivities ($ millions)
Financial resources ($ millions)
2007–08	2008–09	2009–10
90.3	88.7	88.5
Human resources (full-time equivalents)
2007–08	2008–09	2009–10
625	625	625
Program activity: Legislative auditing ($ millions)
Subactivities*	Forecast spending 2006–07	Planned spending 2007–08
Performance audits and studies of departments and agencies	43.9	41.4
Audit of the summary financial statements of the Government of Canada	4.8	4.9
Financial audits of Crown corporations, territorial governments, and other organizations	24.1	26.1
Special examinations of Crown corporations	3.9	6.9
Sustainable development monitoring activities and environmental petitions	2.2	1.9
Assessments of the performance reports of three agencies	1.1	0.9
Professional practices	7.3	8.7
Subtotal	87.3	90.8
Less: Non-respendable revenue	(0.6)	(0.5)
Net cost of program	86.7	90.3
*We have allocated the cost of administrative and other overhead expenses to each subactivity.

Table 3—Voted and statutory items in Main Estimates ($ thousands)
Voted or statutory item	Office of the Auditor General	2007–08 Main Estimates	2006–07 Main Estimates
15	Program expenditures	71,441	64,920
(S)	Contributions to employee benefit plans	9,148	8,828
	Total	80,589	73,748
(S) Statutory

Table 4—Services received without charge in 2007–08 ($ millions)
	2007–08
Accommodation provided by Public Works and Government Services Canada	6.7
Contributions for employer's share of employees' insurance premiums and expenditures paid by the Treasury Board Secretariat	3.5
2007–08 Services received without charge	10.2

Table 5—Sources of respendable¹ and non-respendable revenue ($ millions)
Non-respendable revenue	Forecast revenue 2006–07	Planned revenue 2007–08	Planned revenue 2008–09	Planned revenue 2009–10
Legislative auditing
Charges (cost recovery) for audits ²	0.6	0.5	0.5	0.1
Total	0.6	0.5	0.5	0.1
¹ No source of respendable revenue ² The Office recovers the cost for the audits of the International Civil Aviation Organization and the United Nations Educational, Scientific and Cultural Organization. These funds are not used by the Office but are returned to the Consolidated Revenue Fund as non-respendable revenue.

Website references

Many items that are of interest but not critical to reporting our performance are available at the following websites.

Office of the Auditor General of Canada
Office of the Auditor General	www.oag-bvg.gc.ca
Sheila Fraser, Auditor General of Canada	www.oag-bvg.gc.ca/domino/other.nsf/html/00agbio-eng.html
Commissioner of the Environment and Sustainable Development	www.oag-bvg.gc.ca/domino/cesd_cedd.nsf/html/menu8-eng.html
Auditor General Act	laws.justice.gc.ca/en/A-17/index.html
Financial Administration Act	laws.justice.gc.ca/en/F-11/index.html
Reports to Parliament	www.oag-bvg.gc.ca/domino/other.nsf/html/99repm-eng.html
Observations of the Auditor General on the Financial Statements of the Government of Canada	www.oag-bvg.gc.ca/domino/other.nsf/html/99pac-eng.html
Publications	www.oag-bvg.gc.ca/domino/other.nsf/html/99menu5e.html
Practice review and internal audit reports	www.oag-bvg.gc.ca/domino/other.nsf/html/02int-eng.html
External review reports	www.oag-bvg.gc.ca/domino/other.nsf/html/00qms-eng.html
Sustainable Development Strategy, 2003–06	www.oag-bvg.gc.ca/domino/other.nsf/html/200402sdse.html
Comptrollership Capacity Assessment and Action Plan	www.oag-bvg.gc.ca/domino/other.nsf/html/200403ccap-eng.html
Government of Canada
Parliament	www.parl.gc.ca
Standing Committee on Public Accounts	http://cmte.parl.gc.ca/cmte/committeehome.aspx?lang=1&parlses=381&jnt=0&selid=e17&com=8989
Standing Committee on Environment and Sustainable Development	http://cmte.parl.gc.ca/cmte/committeehome.aspx?selectedelementid=e17_&lang=e&committeeid=10471&joint=0
Standing Committee on National Finance	http://www.parl.gc.ca/common/Committtee_SenHome.asp?Language=E&Parl=39&Ses=1&comm_id=13
Treasury Board of Canada Secretariat	www.tbs-sct.gc.ca
Results for Canadians: A Management Framework for the Government of Canada	www.tbs-sct.gc.ca/res_can/rc-eng.html
Results-Based Management and Accountability Framework of the Modern Comptrollership Initiative	www.tbs-sct.gc.ca/cmo_mfc/resources2/RMAF/RMAF02-eng.asp
Treasury Board Secretariat Management Accountability Framework	www.tbs-sct.gc.ca/maf-crg/index-eng.asp
Financial Information Strategy	www.tbs-sct.gc.ca/fin/sigs/FIS-SIF/FIS-SIF-eng.asp
Bank of Canada	www.bank-banque-canada.ca
Canada Pension Plan Investment Board	www.cppib.ca
Canadian International Development Agency	www.acdi-cida.gc.ca/index.htm
Territorial governments
Government of the Yukon	www.gov.yk.ca
Government of Nunavut	www.gov.nu.ca
Government of the Northwest Territories	www.gov.nt.ca
Professional organizations
Canadian Council of Legislative Auditors	www.ccola.ca/index_english.cfm
Canadian Evaluation Society	www.evaluationcanada.ca
Canadian Institute of Chartered Accountants	www.cica.ca/index.cfm/ci_id/17150/la_id/1.htm
CCAF-FCVI Inc.	www.ccaf-fcvi.com/entrance.html
Environmental Working Group (INTOSAI)	www.environmental-auditing.org
Financial Management Institute of Canada	www.fmi.ca
Institute of Internal Auditors	www.theiia.org
International Federation of Accountants	www.ifac.org
International Organization of Supreme Audit Institutions (INTOSAI)	www.intosai.org
United Nations Panel of External Auditors	www.unsystem.org/auditors/external.htm