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Section II: Analysis of Program Activities

Program Activity Architecture

The table below illustrates the alignment of the Secretariat's program sub-activities and activities with its strategic outcome. The Secretariat is currently developing a performance measurement framework in accordance with the MRRS Policy. The Performance Measurement Framework (PMF) is intended to assist the Secretariat in measuring its progress toward the expected results of its program activities and, ultimately, the achievement of its strategic outcome.


Strategic Outcome Government is well managed and accountable, and resources are allocated to achieve results
Program Activities Management Policy Development and Oversight Expenditure Management and Financial Oversight Government-wide Funds and Public Service Employer Payments Internal Services
Program Sub-Activities Policy coordination, management assessment, and Government of Canada oversight Financial oversight and reporting Government-wide contingencies and management initiatives Corporate Priorities and Planning
Human resources and compensation management Government of Canada expenditure management and oversight Compensation adjustments, operating budget carry-forward, and paylist requirements Public Affairs and Communication Services
Service, technology and information management Departmental expenditure oversight Public service employer payments Corporate Services
Assets and acquired services     Legal Services
Financial management and internal audit      

Through the implementation of its MRRS, which includes the PAA displayed above, the Secretariat is developing a PMF that will facilitate better measurement and reporting of the Secretariat's program activity results.

Management Policy Development and Oversight


Program
Sub-Activities
Policy coordination, management assessment, and Government of Canada oversight
Human resources and compensation management
Service, technology, and information management
Assets and acquired services
Financial management and internal audit

Through this program activity, the Secretariat provides support to the Treasury Board in its role as the management board. This includes promoting improved management performance and developing policies to support the prudent and effective management of the government's assets and its human, financial, information, and technology resources.

Key objectives under the Management Policy Development and Oversight program activity include the following:

  • setting management performance expectations through the MAF;
  • articulating management rules, standards, and reporting requirements through the Treasury Board policy suite;
  • defining the professional competencies required of key functional communities, including financial, information management, information technology, internal audit, procurement, materiel management, real property, and human resources specialists;
  • assessing the performance of departments, agencies, and Crown corporations against management standards taking action to promote good practices, and ensuring that weaknesses are addressed; and
  • negotiating collective agreements, setting terms and conditions of employment, and promoting good labour-management practices, which will be particularly important in 2008–09 as the Treasury Board will be actively negotiating with 26 of the 27 collective bargaining tables.

Expected Results Key Performance Indicators
Expectations are established to improve public service management. Evolution of MAF ratings and assessments of government departments over time.

Benchmarking for public service compensation.

Functional communities are provided with the appropriate knowledge and tools to comply with Treasury Board policies. Recruitment levels are measured against targets.

The level of capacity in key management areas and functional communities are assessed.

Appropriate tools are developed and used, and appropriate training is provided.

Treasury Board policies and Secretariat advice are clear, relevant, and well communicated from the standpoint of departments and agencies. The quality of advice provided to departments and agencies.

Policy implementation that is sequenced and phased in, in relation to departmental capacity.

The extent to which Treasury Board policies achieve expected results.


These expected results and key performance indicators represent an organizing framework that contributes to the development of the Secretariat's plans and priorities. It should be noted that, because the Secretariat is participating in a pilot project to streamline RPPs, only the most pertinent key indicators are reflected here.


Management Policy Development and Oversight
Planning Highlights Full-Time Equivalents (FTE) and Planned Spending
2008–09 2009–10 2010–11
FTEs ($ thousands) FTEs ($ thousands) FTEs ($ thousands)
1,062 136,137 1,056 133,598 1,025 131,329
Over the three-year planning period, the Secretariat will work to ensure that responsibilities and accountabilities across government are clarified in relation to departmental management practices and expectations, specifically with respect to the following:
  • continued implementation of the Secretariat components of the Federal Accountability Act and the action plan;
  • refining and implementation of the Treasury Board compliance framework; and
  • with a focus on risk management, the development and implementation of an action plan to simplify rules, reporting requirements, and business processes, which will include the continued streamlining of the Treasury Board policy suite in order to strengthen the government's capacity to deliver value to Canadians while protecting against key risks and preserving accountability.

While this work will make an important contribution to clarifying and refining the frameworks within which the government operates, measures its performance, and manages its resources, the Secretariat must also work to ensure that departments and agencies have the necessary tools and support to continuously strengthen management performance across government. To this end, the Secretariat will work to:

  • provide continued support and leadership to departments and agencies with respect to financial management and internal audit;
  • eliminate barriers and lead horizontal initiatives to improve the management and oversight of information, technology, and service transformation initiatives, including the implementation of a revised policy on transfer payments;
  • provide support to regulatory departments to implement a modern approach to regulatory reform;
  • provide continued support to departments and agencies with respect to labour relations, compensation, and the development of functional communities; and
  • continue the evolution and use of the MAF as a tool in the assessment of departmental performance and as a tool to support Treasury Board and departmental decision making.

Expenditure Management and Financial Oversight


Program
Sub-Activities
Financial oversight and reporting
Government of Canada expenditure management and oversight
Departmental expenditure oversight

The Treasury Board is often referred to as "the budget office" because of the important role it plays in managing and overseeing expenditures of the government, along with the minister of Finance and the prime minister.

The Secretariat's role is to provide advice and recommendations to Treasury Board on the allocation and re-allocation of resources to ensure that they are aligned with the government's priorities and responsibilities and that federal programs are effective, efficient, and provide value-for-money.

Key objectives for this program activity include ensuring that:

  • recommendations to ministers on the allocation and re-allocation of resources are based on high-quality financial and performance information;
  • departments and the Secretariat have the tools and information required to assess program spending and performance against government priorities on an ongoing, systematic basis;
  • parliamentarians and Canadians are provided with timely, accurate, and complete financial and performance information on program plans and results including the Public Accounts of Canada; and
  • the government's Main and Supplementary Estimates are tabled in Parliament to enable voted appropriations to departments and agencies.

Expected Results Key Performance Indicators
Resources are allocated to achieve results One hundred per cent of direct program spending is reviewed over four years and a proportion of funds is re-allocated from low priorities to high-performing priorities.
Results-based information increasingly informs expenditure management decisions. The extent to which departmental management resources and results structures are implemented. There is improvement in the overall quality and use of evaluation findings.
Reporting to Parliament on government spending is accurate, financial performance and stewardship is complete and timely The assessment of the quality of financial and non-financial information as measured by MAF expectations with respect to the quality of reporting to Parliament and the effectiveness of financial management and control.

The extent to which the methodology, form, and content for preparing financial and non-financial information are consistent.

Estimates information is used to inform parliamentary committees and parliamentary approval of appropriation bills is supported by relevant information.


These expected results and key performance indicators represent an organizing framework that contributes to the development of the Secretariat's plans and priorities. It should be noted that, because the Secretariat is participating in a pilot project to streamline RPPs, only the most pertinent key indicators are reflected here.


Expenditure Management and Financial Oversight
Planning Highlights Full-Time Equivalents (FTE) and Planned Spending
2008–09 2009–10 2010–11
FTEs ($ thousands) FTEs ($ thousands) FTEs ($ thousands)
393 53,622 390 49,777 379 48,431
Over the three-year planning period, the Secretariat will work to ensure that results-based management is strengthened and that information on programs and spending is improved to support decision making on resource allocation specifically with respect to the following:
  • strategic reviews of government program spending are conducted and refined as an expenditure management instrument;
  • the quality of program performance information is improved through continued implementation of the MRRS Policy;
  • the Evaluation Policy is renewed and an implementation plan, which includes tools to support evaluation competencies and capacity across government, is developed;
  • the Secretariat's capacity to provide more detailed and reliable information to parliamentarians and Canadians on the state of government-wide financial results is improved;
  • the Secretariat's capacity for financial oversight, analysis, and forecasting of expenditures is improved through the timely provision and consolidation of in-year spending data; and
  • the Secretariat's capacity to provide timely and accurate financial information available to Parliament and management is strengthened.

Together, these initiatives will help ensure that expenditure management is based on results with improved processes, frameworks, and policies for evaluating program performance.


Government-wide Funds and Public Service Employer Payments


Program
Sub-Activities
Government-wide contingencies and management initiatives
Compensation adjustments, operating budget carry-forward, and paylist requirements
Public Service employer payments

The Secretariat has responsibility for managing access to the central funds, and the expected result is that these funds are administered in accordance with applicable legislation, Treasury Board policies, and Treasury Board standards. The human resources associated with this program activity are captured within other program sub-activities, predominantly human resources and compensation management and Government of Canada expenditure management and oversight.


Government-wide Funds and Public Service Employer Payments
Description of Funds Planned Spending
2008–09
($ thousands)
2009–10
($ thousands)
2010–11
($ thousands)
1,861,020 2,101,120 2,282,220
Government-wide contingencies consist of funds used to supplement other appropriations to provide the government with the flexibility to meet unforeseen expenditures until parliamentary approval can be obtained and to meet additional paylist costs, such as severance pay and parental benefits, that are not provided for in the Estimates of other government departments.

Government-wide initiatives consist of funds used to supplement budgets in other departments and agencies in support of the implementation of strategic management initiatives across the public service.

Public service compensation funds are used to compensate departments, agencies, and appropriation-dependent Crown corporations for the effect of collective bargaining agreements and other related adjustments to terms and conditions of service or employment.

Operating budget carry-forward funds are used to supplement other appropriations for the operating budget carry-forward from the previous fiscal year.

Paylist requirement funds are used to supplement other appropriations for requirements related to parental and maternity allowances, entitlements on cessation of service or employment, and adjustments made to terms and conditions of service or employment of the public service, including members of the Royal Canadian Mounted Police and the Canadian Forces.

Public service employer payments funds are used in support of the Treasury Board's role as employer for public service pensions, benefits, and insurance, including the payment of the employer's share of health, income maintenance, and life insurance premiums; the payments to or in respect of provincial health insurance plans; the payment of provincial payroll taxes and Quebec sales tax on insurance premiums; costs associated with the pension, benefit, and insurance plans for employees engaged locally outside Canada; and the return to certain employees of their share of the employment insurance premium reduction.


Internal Services


Program
Sub-Activities
Corporate Priorities and Planning
Public Affairs and Communication Services
Corporate Services
Legal Services

The Internal Services program activity includes key functions and costs related to supporting the Treasury Board and the internal management of the Secretariat. Human and financial resources associated with this program activity are allocated across the Secretariat's other program activities in accordance with Treasury Board MRRS reporting guidelines.

The key objectives of this program activity are as follows:

  • to provide integrated support to the Treasury Board;
  • to ensure the effective corporate governance and accountability of the Secretariat as a department;
  • to reinforce and support relationships with key stakeholders; and
  • to ensure effective and efficient internal management.

Internal Services
Planning Highlights
Over the three-year planning period, the Secretariat will work to ensure that its internal management practices are adapted and strengthened to provide stronger support to the Treasury Board and to respond to its own MAF assessment of management performance.

Change-enabling strategies and supporting initiatives are developed and implemented to support the government's management agenda and Treasury Board operations.

Human resources management is improved both operationally and through the implementation of a strategic human resources plan.

Continued progress is made to strengthen the Secretariat's governance and corporate management performance in line with MAF expectations, with specific emphasis on strengthening the Secretariat's internal evaluation function and the Secretariat's internal IM and IT management.