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2008-2009
Reports on Plans and Priorities



Treasury Board of Canada Secretariat




 

The Honourable Vic Toews
President of the Treasury Board




Table of Contents

President's Message

Management Representation Statement

Section I: Departmental Overview

Section II: Analysis of Program Activities

Supplementary Information



President's Message

As President of the Treasury Board, I am pleased to present the Treasury Board of Canada Secretariat (the Secretariat) Report on Plans and Priorities for 2008–09. This report sets out the Secretariat's key priorities over the next three years.

The Secretariat provides advice and support to Treasury Board ministers in their role of ensuring value-for-money and providing oversight of the financial management functions of departments and agencies. As a central agency of the federal government, the Secretariat promotes improved management performance, examines the proposed spending plans of other departments, and acts as the principal employer for the core public administration.

In the year ahead, the Secretariat will focus its efforts in two key streams of activity:

  • enhancing governance, accountability, and management practices; and
  • strengthening results-oriented expenditure management.

In the first stream, we will work to ensure the efficient, transparent, and accountable delivery of federal programs by:

  • clearly defining roles and responsibilities;
  • continuing to renew and simplify the Treasury Board's suite of policies;
  • finalizing the implementation of the Federal Accountability Act;
  • better managing money and people, information and technology, and all our other assets; and
  • improving the delivery of administrative services within government.

The Secretariat will also ensure that the right controls are in place and will monitor performance using tools such as internal audits and broader management assessments.

In the second stream, our goal is to improve the stewardship of public funds—a key element of transparency and accountability in government. To do this, we have put in place a new expenditure management system, which will dramatically improve the way the government manages taxpayers' dollars.

By reducing spending on ineffective or inefficient programs and stopping those that do not deliver results, we will continue to ensure that the government is spending Canadians' hard-earned money where it performs best.

In keeping with our efforts to improve reporting to Parliament, this document contains a number of enhancements as part of a pilot project to provide better departmental reports on plans and priorities. I encourage all Canadians, parliamentarians, and federal public service employees to read this report. It provides a clear view of our efforts to achieve a high level of management excellence in the federal government for the people of Canada.

The paper version was signed by

The Honourable Vic Toews, P.C., M.P.
President of the Treasury Board

Management Representation Statement

I submit for tabling in Parliament, the 2008–09 Report on Plans and Priorities (RPP) for the Treasury Board of Canada Secretariat (the Secretariat).

This document has been prepared based on the reporting principles contained in the Guide to the Preparation of Part III of the 2008–09 Estimates: Reports on Plans and Priorities and Departmental Performance Reports.

It adheres to the specific reporting requirements outlined in the guidance provided by the Secretariat:

  • it is based on the department's approved 2008–09 Program Activity Architecture (PAA) structure as reflected in its Management, Resources, and Results Structure;
  • it presents consistent, comprehensive, balanced, and accurate information;
  • it provides a basis of accountability for the results achieved with the resources and authorities entrusted to it; and
  • it reports finances based on approved planned spending numbers from the Secretariat in the RPP.

The paper version was signed by

Wayne Wouters
Secretary of the Treasury Board

Section I: Departmental Overview

This report is the Secretariat's key planning and priority-setting document for 2008–09. The report provides an overview of the role of the Treasury Board and its Secretariat and outlines the issues, risks, and challenges facing the portfolio in delivering on its mandate to strengthen accountability and management performance across government.

Raison d'être and responsibilities

The raison d'être of the Secretariat is to ensure that government is well managed and accountable and that resources are allocated to achieve results. The functions performed by the Secretariat have a direct impact on the governance, accountability, and quality of public sector management, as well as an impact on the efficiency and effectiveness with which government programs and services are delivered.

The Treasury Board

The Treasury Board is a Cabinet committee of the Queen's Privy Council for Canada. It was established in 1867 and given statutory powers in 1869.

As the general manager of the public service, the Treasury Board has three main roles:

  • It acts as the government's management office by promoting improved management performance and developing policies and priorities to support the prudent and effective management of the government.
  • It acts as the government's budget office by managing and overseeing government expenditures and approving the spending plans of government departments.
  • It acts as the employer of the core public administration and is responsible for human resources management in the federal public administration, including the determination of terms and conditions of employment and the management of compensation.

The Treasury Board's powers and responsibilities are set out in various pieces of legislation, regulations, Orders in Council, policies, guidelines, and practices. While the primary statute setting out the legislative authorities of the Treasury Board is the Financial Administration Act, there are over 20 other contributing statutes.

The Treasury Board has a number of instruments at its disposal to fulfill its responsibilities. It oversees a suite of management policies that set the performance expectations of the government. The Treasury Board also sets standards for a range of reports to Parliament; determines the Compensation Policy Framework for the core public administration, separate agencies, the Canadian Forces, and the Royal Canadian Mounted Police; approves terms and conditions of employment; and manages various pension and benefit plans. In addition, the Treasury Board serves as the Committee of the Queen's Privy Council for scrutinizing and approving Governor in Council submissions for regulations and most Orders in Council.

The Treasury Board portfolio

A portfolio of organizations supports the Treasury Board in fulfilling its mandate:

  • The Secretariat supports the Treasury Board by providing advice to Treasury Board ministers on the management and administration of government. This is achieved by recommending policies through oversight of government management performance and expenditure and financial management, as well as through the management of compensation, terms and conditions of employment, pensions, benefits, and labour relations. The Secretariat also supports the Treasury Board by providing advice on Governor in Council submissions and on federal regulatory policy.
  • The Canada Public Service Agency (formerly the Public Service Human Resources Management Agency of Canada) supports the Treasury Board by bringing together many of the people management functions of government, including human resources management, official languages, employment equity, and values and ethics.
  • The Canada School of Public Service supports the Treasury Board by ensuring that public service employees have access to the common learning tools they need to serve Canadians effectively.

For more information on the Canada Public Service Agency and the Canada School of the Public Service, please consult their 2008–09 reports on plans and priorities.

The Secretariat

The mission of the Secretariat is to ensure that government is well managed and accountable and that resources are allocated to achieve results. Key responsibilities of the Secretariat include supporting the Treasury Board with respect to its three main roles as management office, budget office, and employer. In fulfilling its mission, the Secretariat plays three key central agency roles in relation to the various government departments, agencies, and Crown corporations:

  • an oversight role, which includes recommending policies and standards, challenging, monitoring, and reporting on overall management and financial performance within government;
  • an enabling role, which includes acting as an agent of change to help departments and agencies improve management performance across government; and
  • a leadership role, leading by example in advancing an integrated management agenda.

Within the Secretariat, the Office of the Comptroller General helps to ensure that departments and agencies employ sound financial management and control practices and plays a lead role in supporting the government's commitment to strengthen financial management and internal audit.

Operating environment

As a central agency and as a general manager of the federal public service, the Secretariat delivers on its mandate and responsibilities in a very complex operating environment.

The federal public service is a large and diverse national institution that:

  • is composed of more than 175 different departments, agencies, and organizations;
  • includes approximately 460,000 Canadians—public service employees, members of the federal court system, scientists, correctional services officers, members of the RCMP, and members of the Canadian Forces; and
  • maintains a presence throughout Canada and across the world, with offices in every province and territory, diplomatic and consular offices in approximately 180 countries, and members of the Canadian Forces currently active on 17 missions abroad.

Like other large public and private sector organizations, the federal public service is also facing significant challenges as it adapts to key trends shaping Canadian society, the economy, the labour market, and service delivery. The rapid pace of technological change is fuelling fundamental changes in the way we live, the way we work, and the way organizations collaborate to deliver goods and services. Demographic changes are also creating pressures to improve recruitment to the public service and enable mobility between the public and private sectors.

In supporting the government, it is vital for the Secretariat to understand these trends and adapt policies, programs, and services in a manner that is responsive to government priorities and public expectations.

Canadians are demanding better value-for-money from the federal public sector. They want a more open, accountable government that manages their tax dollars well and gives careful consideration to finding the most cost-effective ways to address public policy issues while providing more integrated government services for the same tax dollar. They also expect spending to be aligned with the federal government's priorities, roles, and responsibilities.

An effective, high-performing public service is essential to meeting these expectations. The Secretariat, and the Treasury Board portfolio as a whole, must work to ensure that the public service strives for excellence, remains connected to the needs and expectations of Canadians, and has a positive effect on their lives. In moving forward on these priorities, it is important for the Secretariat to demonstrate leadership with respect to improved management practices. Put simply, the Secretariat has a responsibility to lead by example in the implementation of the government's management agenda.

Section II of this report highlights how the Secretariat is responding to these challenges and outlines the Secretariat's effort to:

  • enhance governance, accountability, and management practices;
  • strengthen results-based expenditure management; and
  • improve internal management.

Strategic Outcome and Program Activities

Government of Canada outcomes form part of the Whole-of-Government Framework that provides a structural logic model mapping the contributions of appropriated departments, agencies, and Crown corporations to a set of 4 high-level spending areas and 13 government outcome areas. Alignment of departmental strategic outcomes and their corresponding program activities to these governmental outcome areas makes it possible to calculate and assess government spending by outcome area.

Strategic outcome: Government is well managed and accountable, and resources are allocated to achieve results.

The Secretariat's strategic outcome is aligned to the Government Affairs spending area and thus supports all 13 outcome areas by providing support to all other government departments, agencies, and Crown corporations in meeting their responsibilities, delivering on their core mandates, and, ultimately, serving Canadians better.

As shown in the table below, the Secretariat has four program activities in support of its strategic outcome.


Strategic Outcome Government is well managed and accountable, and resources are allocated to achieve results
Program Activity Expected Results
Management Policy Development and Oversight Expectations are established to improve public service management.

Functional communities are provided with the appropriate knowledge and tools to comply with Treasury Board policies.

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

Expenditure Management and Financial Oversight Resources are allocated to achieve results.

Results-based information increasingly informs expenditure management decisions.

Reporting to Parliament on government spending financial performance, and stewardship is accurate and complete.

Government-wide Funds and Public Service Employer Payments Payments and receipts, held centrally by the Secretariat, are made on behalf of other federal government departments and agencies in an administratively sound and efficient manner.
Internal Services As stated in the Management, Resources and Results Structure Policy (MRRS Policy), expected results are not required for Internal Services program activities across government.

Program Activity Architecture Crosswalk


2008–09
    New Program Activity  
  ($ thousands) Management Policy Development and Oversight Expenditure Management and Financial Oversight Government-wide Funds and Public Service Employer Payments Internal Services Total

2007–08 Program Activity

Management Policy Development and Oversight 136,136.9 1,861,020.0 1,997,156.9
Expenditure Management and Financial Oversight 53,622.1 53,622.1
Corporate Strategy and Services Allocated to Program Activities  
Revitalization of the Toronto Waterfront  
Total 136,136.9 53,622.1 1,861,020.0   2,050,779.0

A new Program Activity Architecture (PAA) was approved for the Secretariat for 2008–09 with the following changes:

  • The Program Activity "Revitalization of the Toronto Waterfront Initiative" was removed with the transfer associated authorities to Environment Canada in accordance with machinery of government changes announced on January 4, 2007.
  • A new Program Activity titled "Government-wide Funds and Public Service Employer Payments" was added to create a clear distinction between costs associated with managing the funds and the funds themselves.

The Program Activity "Corporate Strategy and Services" has been renamed "Internal Services" to reflect the standard program activity titles used by all departments and agencies.

Departmental Priorities

Departmental priorities as presented in RPPs reflect those critical undertakings that a department must accomplish in achieving its strategic outcome. Operational priorities focus on obtaining improvements in the value-for-money associated with a department's programs and activities while management priorities focus on ensuring continuous improvements to management practices, controls, and governance.

The table below presents the Secretariat's operational and management priorities for 200809.


Operational Priorities Description and Key Activities
Strengthening governance, accountability, and management practices
Responsibilities and accountabilities are clarified in relation to departmental management practices and expectations

Ongoing

Canadians have demanded increased transparency and accountability from their government in recent years, and the Secretariat has responded with initiatives to improve management performance through the introduction of the Federal Accountability Act and through a renewal of the Treasury Board policy suite. These initiatives are being undertaken to strengthen the government's capacity to deliver value to Canadians while protecting against key risks and preserving accountability.

Over the course of the planning period, the Secretariat will undertake the following actions to deliver on this priority:

  • the continued implementation of the Federal Accountability Act;
  • the refinement 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 continued streamlining of the Treasury Board policy suite.
Management performance is strengthened across government Ongoing An effective and high-performing public service is essential to achieving accountability and improved expenditure management across government. The Secretariat has an important role to play in challenging, enabling, and leading government departments and agencies to pursue excellence in delivering results to Canadians through improved management practices.

Over the course of the planning period, the Secretariat will undertake the following actions to deliver on this priority:

  • providing continued support and leadership to departments and agencies with respect to financial management and to internal audit;
  • eliminating barriers and leading horizontal initiatives to improve management and oversight of information, technology, and service transformation initiatives;
  • providing support to regulatory departments to implement a modern approach to regulatory reform;
  • providing the continued support with respect to labour relations, compensation, and the development of functional communities, including active negotiations with 26 of 27 collective bargaining tables; and
  • continuing to evolve and use the Secretariat's Management Accountability Framework (MAF) as a tool in the assessment of departmental performance and as a tool to support Treasury Board and departmental decision making.
Strengthening results-based expenditure management and financial oversight
Results-based management is strengthened, and information on programs and spending is improved to support decision making on resource allocation

Ongoing

Canadians are also concerned with obtaining value for their tax dollars, and the government has responded with an emphasis on effective expenditure management decisions clearly based on value-for-money and demonstrable results from programs. The Secretariat has put in place a new expenditure management system to ensure that programs and services are designed and evaluated with efficiency and effectiveness in achieving results as key considerations.

Over the course of the planning period, the Secretariat will undertake the following actions to further deliver on this priority:

  • 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; and
  • the Evaluation Policy is renewed and an implementation plan is developed, which includes tools to support evaluation competencies and capacity across government.
The government's expenditure management system and reporting on financial performance is improved

Ongoing

To ensure that decisions are sound, the government requires reliable, detailed, and timely information on the state of government finances. The Secretariat is working to ensure that the best possible information on government spending and resource allocation is made available to parliamentarians and Canadians by ensuring that the appropriate frameworks, policies, guidance, and standards are in place for the timely reporting of actual spending data and results.

Over the course of the planning period, the Secretariat will undertake the following actions to deliver on this priority:

  • improve the monitoring and analysis of government financial and performance information, as well as the timeliness of the reporting to Parliament; and
  • continue the implementation of an enhanced expenditure management system, which includes improvements to the Estimates process.
Strengthening the internal management of the Secretariat
Corporate-enabling strategies are developed and implemented consistent with a more strategic and focussed Secretariat role

Ongoing

Delivering on the Secretariat's commitments to strengthen the Treasury Board's management board and budget office roles will help ensure that government is able to deliver on its priorities for the coming years. To do this effectively the Secretariat must adapt its internal practices to provide stronger support to the Treasury Board.

Over the course of the planning period the Secretariat will undertake the following actions to deliver on this priority:

  • change-enabling strategies and supporting initiatives are developed and implemented to better support the government's management agenda and Treasury Board operations; and
  • human resources management is improved both operationally and through the implementation of a strategic human resources plan.
Internal management practices continue to be improved in response to the MAF assessment of the Secretariat

Ongoing

While the Secretariat, as part of its central agency oversight role, assesses departments on their management performance in accordance with the MAF, it must also assess itself as a department and apply this same management accountability tool to its own operations to ensure the continuous improvement of management practices and demonstrate leadership across government.

Over the course of the planning period, the Secretariat will undertake the following actions to deliver on this priority:

  • make continued progress 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 information management and information technology (IM and IT) management.

Risks and Challenges

In keeping with MAF expectations for departmental planning and governance, the Secretariat has integrated risk management within its overall governance and planning regime.

Throughout 2007, the Secretariat identified risks to the achievement of its strategic outcome and the expected results of each program activity. The Secretariat has made considerable progress over the past year in establishing a risk profile based on its PAA and in implementing mitigation strategies to address key risks.

Moving forward in 2008–09, the Secretariat will continue to mitigate corporate risks, identify emerging risks, and further integrate risk management with the annual corporate planning cycle.

The following table provides a brief description of key risks and highlights elements of the strategies being used to address each risk. Many of these strategies are directly linked to the continued implementation of the plans and priorities presented in this report.


Key Risks and Challenges Strategies to Address Risk
Stakeholder acceptance: The Secretariat is concerned that, in the context of increased parliamentary expectations and decreased public risk tolerance, the ability of departments and agencies to meet management expectations may be compromised, particularly in light of government-wide skill shortages in key functional communities.

Compliance: The Secretariat is concerned that consequences for policy non-compliance may not be proportional to the public policy implications and, further, that innovation and risk taking within the public service may consequently be undermined.

The Secretariat is working to address these risks by clarifying deputy ministerial accountabilities and departmental management performance expectations, refining the Treasury Board compliance framework, and implementing the government action plan to reform the administration of grants and contributions.

The Secretariat is also examining ways to improve its risk-based oversight and monitoring system and the possibility of offering greater flexibility under Treasury Board policies based on demonstrated performance and policy compliance.

Human resources: The Secretariat is concerned that, given recent demographic changes, competition for talent, and skill shortages in key areas, it is increasingly difficult to maintain sufficient human resource capacity to meet operational requirements and achieve the Secretariat's strategic outcome. This risk is compounded by public service branding issues, rapid employee turnover at the Secretariat, new human resource expectations under the Public Service Modernization Act, and the high cost of training and re-training employees. The Secretariat is working to address this risk through the development of an integrated human resources plan, in keeping with the government's public service renewal initiative. Additionally, the Secretariat is implementing internal employee development, leadership, recruitment and retention programs and strategies, while developing the tools and infrastructure to support human resources management within the Secretariat.

Expenditure Profile

For the fiscal year 2008–09, the Secretariat plans to utilize $4,804 million to meet the expected results of its program activities and further the achievement of its strategic outcome.

As the pie chart below indicates, the bulk of these expenditures ($4,615 million) is related to the central funds that the Secretariat administers on a whole-of-government basis to supplement the appropriations of departments, agencies, and appropriation-dependent Crown corporations to meet the costs of horizontal initiatives; government contingencies, including paylist costs such as severance pay and parental benefits; in-year compensation adjustments; and public service pensions, benefits, and insurance premiums.

The remaining $189 million is directly related to the operations of the Secretariat and its two main program activities: Management Policy Development and Oversight and Expenditure Management and Financial Oversight.[1] Details on the expected results associated with these expenditures are provided in Section II: Analysis of Program Activities.

Pie chart indicates program activities and strategic outcome expenditures

Departmental Planned Spending and FTEs


($ thousands) Forecast Spending
2007–081
Planned Spending
2008–09
Planned Spending
2009–10
Planned Spending
2010–11
Management Policy Development and Oversight2 119,078 140,049 137,488 131,329
Expenditure Management and Financial Oversight3 65,179 49,648 49,777 48,431
Government-wide Funds and Public Service Employer Payments 2,722,986 4,615,161 4,860,461 5,046,461
Revitalization of the Toronto Waterfront4,5 235,104      
Budgetary Main Estimates (gross) 3,142,347 4,804,858 5,047,726 5,226,221
Less: Respendable Revenue6 (142,200) (300,912) (306,090) (307,100)
Total Main Estimates 3,000,147 4,503,946 4,741,636 4,919,121
Adjustments        
Supplementary Estimates A        
For Secretariat's Operations7 12,047      
For the Government-wide Funds and Public Service Employer Payments8 1,797,933      
Budget Office Systems Renewal Reprofiling9 (3,974) 3,974    
Supplementary Estimates B        
For Secretariat's Operations10 168      
For the Government-wide Funds and Public Service Employer Payments11 42,516      
Adjustments to Respendable Revenue12 (128,942)      
Treasury Board Vote 10 transfers to departments and agencies13 (22,491) (7,141) (7,141) (7,141)
Treasury Board Vote 15 transfers to departments and agencies14 (227,788)      
Treasury Board Vote 15 for the Secretariat's Operations 1,491      
Treasury Board Vote 25 transfers to departments and agencies15 (981,676) (1,200,000) (1,200,000) (1,200,000)
Treasury Board Vote 22 for the Secretariat's Operations 7,998      
Treasury Board Vote 30 transfers to departments and agencies16 (500,000) (500,000) (500,000) (500,000)
Government-wide funds available at year-end17 (368,050)      
Treasury Board Vote 5 transfers to departments and agencies18 (750,000) (750,000) (750,000) (750,000)
Total Adjustments (1,120,768) (2,453,167) (2,457,141) (2,457,141)
Total Planned Spending19 1,879,379 2,050,779 2,284,495 2,461,980
Less: Non-Respendable Revenue (12,369) (12,391) (12,399) (11,500)
Plus: Cost of Services Received Without Charge 15,189 17,057 15,741 15,896
Total Departmental Spending 1,882,199 2,055,444 2,287,837 2,466,376
Full-Time Equivalents 1,451 1,455 1,446 1,404

1. Effective in 2008–09, a new Program Activity Architecture (PAA) was approved for the Secretariat. Forecast spending reflects resource allocation under the new PAA.

2. Includes a portion of Internal Services resources: $34.5 million in 2007–08, $38.9 million in 2008–09, $38.9 million in 2009–10, and $38.9 million in 2010–11.

3. Includes a portion of Internal Services resources: $18.9 million in 2007–08, $14.4 million in 2008–09, $14.4 million in 2009–10, and $14.4 million in 2010–11.

4. Includes a portion of Internal Services resources: $0.6 million in 2007–08.

5. Forecast spending includes funding for the Toronto Waterfront Revitalization Initiative. In response to Government Machinery changes announced January 4, 2007, this authority has been transferred from the Secretariat to Environment Canada through 2007–08 Supplementary Estimates.

6. Respendable Revenue is used to cover the costs incurred by the Secretariat on behalf of other government departments for shared initiatives such as the Public Service Superannuation Account Pension Fund and Public Service Insurance.

7. Supplementary Estimates A adjustments for the Secretariat's Operations include funding for: Vote 1 – Implementation of the new requirements of the Policy on Internal Audit ($3.0 million), funding to implement the Federal Accountability Act ($4.7 million), funding for the Centre of Regulatory Expertise ($2.4 million), funding to implement the Public Service Modernization Act ($2.8 million), funding for the activities of an Independent Expert Panel on Grants and Contributions ($0.9 million), a transfer to Foreign Affairs ($0.3 million) to provide support to departmental staff located at missions abroad, Transfer to Environment ($1.5 million) for the Toronto Waterfront Revitalization Initiative.

8. Supplementary Estimates A adjustments for the Government-wide Funds and Public Service Employer Payments include the following initiatives: Vote 2 – Transfer to Environment for the Toronto Waterfront Revitalization Initiative ($232.8 million); Vote 10 – Government-wide funding to implement the Policy on Internal Audit ($20.7 million); Vote 15 – Compensation adjustments for transfers to departments and agencies for salary adjustments ($185.5 million); Vote 20 – Funding for the Public Service Insurance Plan ($125 million) and a transfer to Public Service Human Resource Management Agency of Canada ($0.4 million) for the Joint Learning Program; Vote 22 – Operating Budget Carry Forward ($1.200  million); Vote 23 – Paylist shortfall ($500 million).

9. Funds for the Budget Office Systems Renewal initiative that were not used in 2007–08 have been reprofiled for 2008–09.

10. Supplementary Estimates B adjustments for the Secretariat's Operations include the following initiatives: Vote 1 – Transfer from the Royal Canadian Mounted Police ($0.2 million) for funding related to the management of life and disability insurance plans, Transfer from Public Works and Government of Canada for the Organizational Readiness Office ($0.2 million), and Internal reallocation of resources to support the Research and Policy Initiatives Assistance Program (–$0.2 million).

11. Supplementary Estimates B adjustments for the Government-wide Funds and Public Service Employer Payments include the following initiatives: Vote 2 – Internal reallocation of resources to support Research and Policy Initiative Assistance Program ($0.2 million); Vote 15 – Compensation adjustments for transfers to departments and agencies for salary adjustments ($42.3 million).

12. Respendable Revenue is used to cover salaries and operating costs ($3.9 million) from Public Works and Government Services Canada in respect of chargeable costs associated with administering the Public Service Superannuation Act (PSSA). An increase ($125 million) of the respendable revenue is used to cover health care insurance plan costs from revolving funds and from departments and agencies that pay for employee benefit plans from a non-statutory appropriation.

13. Transfer to departments and agencies for the implementation of government-wide initiatives.

14. Transfers to departments and agencies as a result of adjustments made to terms and conditions of service or employment of the federal administration.

15. Transfers to departments and agencies for the Operating Budget Carry Forward.

16. Transfers to departments and agencies to cover paylist shortfalls related to parental benefits, severance, and other allowances.

17. The estimated surplus is in the Government-wide Funds and Public Service Employer Payments Votes: Vote 10 – Government-wide Initiatives ($0.7 million); Vote 20 – Public Service Insurance ($149 million), net of respendable revenue); Vote 22 – Operating Budget Carry Forward ($218 million).

18. Planned transfers to departments and agencies, subject to the approval of the Treasury Board, to supplement other appropriations and to provide for miscellaneous, urgent or unforeseen expenditures not otherwise provided for. Unused funds will be surplus.

19. Planned spending by Vote is provided in Table 10, Main Estimates and Planned Spending by Vote, of the Supplementary Information.



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.




Supplementary Information

Supplementary information is available on the Secretariat's website at http://www.tbs-sct.gc.ca/rpp/2008-2009/info/info-eng.asp.

Treasury Board Secretariat Program Sub-Activities

Management Policy Development and Oversight
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

Expenditure Management and Financial Oversight
Financial oversight and reporting

Government of Canada expenditure management and oversight

Departmental expenditure oversight

Internal Services
Corporate Priorities and Planning

Public Affairs and Communications Services

Corporate Services

Legal Services

Table 1: Sustainable Development Strategy

Table 2: Green Procurement

Table 3: Evaluations

Table 4: Internal Audits

Table 5: Progress Toward the Department's Regulatory Plan

Table 6: Summary of Capital Spending by Program Activity

Table 7: User Fees

Table 8: Services Received Without Charge

Table 9: Sources of Respendable and Non-Respendable Revenue

Table 10: Main Estimates and Planned Spending by Vote

Table 11: Voted and Statutory Items Listed in Main Estimates


[1].      In accordance with Treasury Board reporting guidelines, expenditures associated with the Internal Services program activity are included within the total expenditures for the other program activities.

Supplementary Information

Program Sub-Activity Online Annexes

Management Policy Development and Oversight

Policy coordination, management assessment, and Government of Canada oversight

The Secretariat aims to ensure a coherent set of management performance expectations through the Treasury Board policy suite and the Management Accountability Framework (MAF) and to assess performance against MAF expectations across government, as well as across certain institutional groupings, such as Crown corporations. This includes policy coordination, government-wide policy direction in areas such as governance and regulatory management, MAF development, and oversight of management performance and in areas requiring attention across government.

Links to departmental plans and priorities for 2008–09:

  • Continue to implement the Federal Accountability Act and Action plan
  • Refine and implement the Treasury Board compliance framework to strengthen government-wide compliance with policies and legislation
  • With a focus on risk management, develop and implement an action plan to simplify rules, reporting requirements, and business processes, which will include the continued streamlining the Treasury Board policy suite in line with MAF expectations, to support more efficient, effective public administration and the development of a mechanism to support sustained application of a smart rules charter
  • Provide support to regulatory departments to implement a modern approach to regulatory reform through the following:
  • the development of an action plan to implement a new directive on regulating and mechanisms for monitoring and reporting
  • information sessions and increased training opportunities
  • strengthened regulatory cooperation and coordination among departments
  • Enhance the use of MAF findings across government in departmental decision-making processes, with improvements to the processes and instruments for assessing management performance and the application of MAF findings

Human resources and compensation management

The Secretariat sets performance expectations regarding its areas of responsibility for human resources management (including labour relations, occupational health and safety, essential services, and discipline), which are set within a larger human resources management strategy for which the Canada Public Service Agency has primary responsibility.

The Secretariat facilitates the achievement of human resources performance expectations by providing departments with advice on the interpretation of policies and standards, monitoring compliance, and facilitating capacity development within relevant functional communities.

In support of the Treasury Board's human resources management role, the Secretariat also develops and oversees the Policy Framework for the Management of Compensation to determine compensation (including pension and benefits) in the core public administration, separate agencies, the Canadian Forces, and the Royal Canadian Mounted Police (RCMP) and to manage pensions and benefits.

The Secretariat also conducts collective bargaining for the core public administration, obtains negotiation mandates for separate agencies, and oversees pay administration.

The Secretariat provides strategic direction, management, and leadership on pension and benefits arrangements for the public service, retirees, and related populations. This involves the development, negotiation, and implementation of benefit programs and the associated legislative and regulatory frameworks to meet the needs of employer and employees at a cost that is acceptable to the Canadian public. Managing these costs requires the careful development of strategies and processes for the effective financing, management, and administration of pension and benefits programs in the context of national and international demographic and pension trends.

Links to plans and priorities for 2008–09:

  • Implement an action plan to simplify rules, reporting requirements, and business processes, which will include continued streamlining of the Treasury Board policy suite, with a particular focus on renewing and implementing policy instruments associated with terms and conditions of employment, pay administration for excluded groups, exempt staff and unrepresented groups, labour relations, membership fees, performance pay, regional compensation, and occupational health and safety
  • Establish an accountability regime to monitor and report on achievements related to horizontal alignment of service transformation outcomes and address key issues, in particular, ensuring dialogue with unions on related human resources issues and their effects on labour relations
  • Provide continued support to departments and agencies with respect to labour relations, compensation, and the development of functional communities (e.g. pay administration and labour relations advisors)
  • Refine and implement the Treasury Board compliance framework to strengthen government-wide compliance with policies and legislation, including a performance management framework for labour relations and compensation policy instruments
  • Continue the active negotiation process for 26 collective agreements
  • Improve data and methodologies to support total compensation planning approach
  • Improve the Disability Management Framework for the public service and promote best practices for disability management
  • Elaborate a strategic framework for pension and benefits arrangements for the public service, the military, and the RCMP

Service, technology, and information management

In support of the government's commitment to strengthen public-sector management and accountability, the Secretariat provides leadership and oversight and enables federal departments and agencies in the areas of information management, information technology, identity management, security, privacy and access to information, and service delivery.

The Secretariat provides departments and agencies with the relevant policies, supporting instruments, and advice on the interpretation of these instruments, while setting management expectations and monitoring policy compliance across government.

This oversight role is complemented by the Secretariat's leadership role and collaborative approach to developing, managing, and strengthening its communities of practice. This leadership role also includes working the Secretariat's communities to establish the strategies and directions that major initiatives such as service transformation will follow.

Links to departmental plans and priorities for 2008–09:

  • Serve as a catalyst for achieving a common government-wide approach to the delivery of corporate administrative shared services across departments and agencies
  • Renew approaches for the oversight of IT-enabled projects and significant IT-related investments across government
  • In collaboration with federal and cross-jurisdictional partners, provide leadership for the development of standards and common approaches to address horizontal issues related to government security, specifically in the areas of individual screening, IT incident management, and proactive defence strategy
  • Put significant effort into building capacity and strengthening the skills of the government's access to information and privacy functional community, which increased by 70 institutions under the Federal Accountability Act
  • Demonstrate significant leadership in the coming years to implement the Government of Canada's first information management strategy and three-year action plan to ensure the sound stewardship of government information and maximize the strategic investment in information management across the Government of Canada
  • Demonstrate continued leadership to ensure the security of identity management (IDM) through supporting policy instruments to the Government Security Policy such as cyber-authentication, assurance models, and standards
  • Provide leadership for the development of a Government of Canada (GC) service strategy that will focus on transforming both internal and external services.

Delivering on these priorities will advance the government's collective effort to use information and technology more effectively and to meet the expectations of Canada's citizens for improved access, security, integrity and quality of service and increased transparency and accountability.

Assets and acquired services

The Secretariat provides federal departments and agencies with the relevant policies and supporting instruments and sets performance expectations regarding the management of real property and material, acquired services, procurement, project management, investment planning, and federal contaminated sites. To help departments achieve performance expectations, the Secretariat provides advice to departments on the interpretation of policies and standards, monitors compliance, and facilitates capacity development within relevant functional communities.

Links to departmental plans and priorities for 2008–09:

  • Provide continued support to departments and agencies to develop functional communities, specifically through the development and implementation of a government-wide strategy for capacity building, professional development, and certification for the procurement, materiel management, and real property community
  • Continue the implementation of the Federal Accountability Act Action Plan
  • Implement an action plan to simplify rules, reporting requirements, and business processes, which will include continued streamlining of the Treasury Board policy suite, specificallythe revised policy on the management of procurement, resulting from recommendations of the Independent Procurement Review, will be approved as soon as possible after the Public Works and Government Services Act comes into force

Financial management and internal audit

The Secretariat sets performance expectations regarding effective financial management and internal audit. It assists departments in achieving performance expectations by providing them with advice on the interpretation of policies and standards, monitoring compliance, and facilitating capacity development within relevant functional communities. In addition, the Secretariat plans and conducts audits on horizontal risks and issues.

Links to departmental plans and priorities for 2008–09:

  • Implement an action plan to simplify rules, reporting requirements, and business processes, which will include continued streamlining of the Treasury Board policy suite, in particular through implementation of a revised policy on transfer payments and the renewal of the financial management and grants and contributions policies
  • Provide continued support to departments and agencies to develop functional communities, in particular with respect to the following:
  • improving departmental financial management and internal audit practices
  • implementing a comprehensive multi-year human resources framework and its supporting strategies for the financial management and internal audit communities; and
  • developing and implementing targeted professional development and recruitment initiatives and programs for the internal audit and financial management communities.
  • Monitor, support, and assess the Policy on Internal Audit, including a program of professional practice inspections
  • Develop a risk-based government-wide horizontal internal audit plan and lead or conduct a program of horizontal audits of large and small departments and agencies
  • Implement the Directive on Departmental Audit Committees

Expenditure Management and Financial Oversight

Financial oversight and reporting

The Secretariat operationalizes frameworks, policies, and guidance on financial management to ensure that information is available to support the budget office and that appropriate accounting standards are used for timely, complete, and accurate financial reporting.

The Secretariat also undertakes a number of accounting-related activities under this sub-activity, including developing and maintaining the government-wide Chart of Accounts; monitoring and providing support on major litigation and contingent liabilities; and managing the preparation and maintenance of the Public Accounts of Canada and the government's financial statements.

These activities are ultimately intended to improve the Secretariat's capacity for oversight, analysis, and forecasting of expenditures through the timely provision and consolidation of actual spending data and thus provide more detailed and reliable information to parliamentarians and Canadians.

Links to departmental plans and priorities for 2008–09:

  • Improve internal capacity for financial oversight, analysis, and forecasting of expenditures through the timely provision and consolidation of accurate financial information to Parliament and management
  • Strengthen internal capacity to collect and analyze audit and evaluation information to support decision making
  • Develop tools, training, and guidance to support enhanced departmental financial analysis and reporting
  • Continue to improve the form, content, and timeliness of the Public Accounts
  • Improve the quality of program performance information through leadership in the implementation of the MRRS Policy, which will include the development of further tools to assess and report on program performance and enhancements to the whole-of-government framework for departmental planning and reporting

Government of Canada expenditure management and oversight

The activities in this sub-activity are targeted at optimizing government-wide expenditure allocation; providing analytical support to the oversight of expenditures and determination of compensation within the federal government; and reporting to Parliament in order to achieve results for Canadians. The key activities that support this are as follows:

  • the tabling in Parliament of the Estimates documents in support of supply legislation;
  • the supply process by which the government seeks parliamentary spending authority for the portion of overall expenditures that is appropriated annually as part of the fiscal plan; and
  • the development of clear, timely, and effective reports and tools on whole-of-government financial and non-financial planning and performance information.

Links to departmental plans and priorities for 2008–09:

  • Strengthen capacity to provide timely and accurate financial information available to Parliament and management
  • Conduct and refine strategic reviews of government program spending as an expenditure management instrument and results are reported with sufficient time to support Budget 2009 discussions
  • Communicate with departments and agencies to ensure that new expenditure management requirements are well understood
  • Support collective bargaining processes to ensure sound management of compensation

Departmental expenditure oversight

The Secretariat aims to ensure that program spending by departments and related performance information is well integrated and analyzed to support advice, informed decision making, oversight, and reporting to the Treasury Board and Parliament.

Key activities include the following:

  • providing advice on departmental submissions, strategic resource allocation, departmental and sectoral risks, and effective program design for departments and agencies;
  • reviewing, monitoring, and assessing programs from the horizontal or government-wide perspective;
  • improving results-based information and management of programs and spending; and
  • providing timely direction and advice to departments and agencies on estimates and alignment of spending, priorities, and results.

These activities are intended to strengthen results-based information on programs and spending to ensure that better information and advice are provided to Cabinet and the Treasury Board on new and existing programs to support decision making on resource allocation and, ultimately, to provide value-for-money.

Links to departmental plans and priorities for 2008–09:

  • Conduct and refine strategic reviews of government program spending as an expenditure management instrument
  • Improve the quality of program performance information through continued implementation of the MRRS Policy
  • Renew the Evaluation Policy and develop an implementation plan that includes tools to support evaluation competencies and capacity across government
  • Improve internal capacity for financial oversight, analysis, and forecasting of expenditures through the timely provision and consolidation of in-year spending data
  • Strengthen internal capacity to provide timely and accurate financial information available to Parliament and management

Internal Services

Corporate Priorities and Planning

The Secretariat's strategic direction and internal management is coordinated and cohesive.

Links to departmental plans and priorities for 2008–09:

  • Continue to implement the Secretariat-related aspects of the Federal Accountability Act and the Action Plan
  • Develop and implement a compliance framework to strengthen compliance with legislation and Treasury Board policies
  • With a focus on risk management, develop and implement an action plan to simplify rules, reporting requirements, and business processes, which will include continued streamlining of the Treasury Board policy suite, to strengthen the government's capacity to deliver value to Canadians while protecting against key risks and preserving accountability
  • Develop and implement internal and interdepartmental engagement and change management strategies to support the government's management agenda and Treasury Board operations

Public Affairs and Communications Services

These services support all of the Secretariat's program activities through strategic communications advice, planning, and product development and enable the sound understanding, across government and across Canada, of the Secretariat's mandate and its actions to strengthen accountability and management performance.

This sub-activity also supports Canadians' access to information through the management of ministerial correspondence, access to information and privacy requests, as well as the timely reporting in Parliament of the government's management of human and financial resources.

Links to departmental plans and priorities for 2008–09:

  • Assisting the Secretariat in the achievement of its expected results by working to deliver, promote, and implement all key activities and departmental priorities
  • Continued streamlining of the Treasury Board policy suite, in particular replacing the Government of Canada Communications Policy with a renewed policy on communications and directives on advertising, public opinion research, and publishing
  • Providing multi-channel communications support and products, including publishing, Internet and intranet services in support of Secretariat initiatives, and core functions
  • Developing and implementing change-enabling strategies and initiatives to support the government's management agenda and Treasury Board operations
  • New initiatives and progress made on existing initiatives of the Secretariat are communicated across government and to Canadians effectively

Corporate Services

Effective and efficient management of the Secretariat's corporate services.

Links to departmental plans and priorities for 2008–09:

  • Develop and implement change-enabling strategies and initiatives to support the government's management agenda and Treasury Board operations
  • Improve human resources management both operationally and through the implementation of a strategic human resources plan
  • Continue to strengthen the Secretariat's governance and corporate management performance in line with MAF expectations, with specific emphasis on enhancing the Secretariat's internal evaluation function and the Secretariat's internal IM and IT management
  • Focus on increasing evaluation capacity, developing a five-year evaluation plan, and continuing to monitor and act upon any requirements of the anticipated Treasury Board policy on evaluation

Legal Services

These services involve enabling government departments and agencies to pursue policy, program, and service delivery priorities and objectives within a legally sound framework. The services include the provision of policy and program advice; direction in the development and drafting of the legal content of bills, regulations, and guidelines; assistance in the identification, mitigation, and management of legal risks; legal support in ensuring compliance and enforcement of standards, regulations, and guidelines; and the representation of the Crown's interests in litigation.

Table 10: Main Estimates and Planned Spending by Vote


Truncated Vote or Statutory Wording
($ thousands)
2007–08
Main Estimates
2007–08 Planned Spending 2008–09
Main Estimates
2008–09 Planned Spending 2009-10 Planned Spending 2010-11 Planned Spending
1.  Operating Expenditures 165,899 183,660 165,237 169,211 162,875 159,923
2. Grants and Contributions 233,010 422 Eliminated Eliminated Eliminated Eliminated
5.  Government Contingencies 750,000 0 750,000 0 0 0
10. Government-wide Initiatives 2,520 0 7,141 0 0 0
20. Public Service Insurance 1,828,246 1,678,798 1,861,000 1,861,000 2,101,100 2,282,200
25. Operating Budget Carry Forward   0 1,200,000 0 0 0
30. Paylist Requirements     500,000 0 0 0
(S) President of the Treasury Board—Salary and Motor Car Allowance 75 75 76 76 76 76
(S) Contributions to Employee Benefits Plans 20,377 20,377 20,472 20,472 20,424 19,761
(S) Payments under the Public Service Pension Adjustment Act 20 20 20 20 20 20
Total Treasury Board of Canada Secretariat 3,000,147 1,883,352 4,503,946 2,050,779 2,284,495 2,461,980

Table 11: Voted and Statutory Items Listed in Main Estimates


($ thousands)      
Voted and Statutory Item Truncated Vote or Statutory Wording 2008–09
Main Estimates
2007–08
Main Estimates
1 Operating Expenditures 165,237 165,899
2 Grants and Contributions1 233,010
5 Government Contingencies 750,000 750,000
10 Government-wide Initiatives 7,141 2,520
20 Public Service Insurance 1,861,000 1,828,246
25 Operating Budget Carry Forward2 1,200,000  
30 Paylist Requirements3 500,000  
(S) President of the Treasury Board—Salary and Motor Car Allowance 76 75
(S) Contributions to Employee Benefits Plans 20,472 20,377
(S) Payments under the Public Service Pension Adjustment Act 20 20
Total Treasury Board of Canada Secretariat 4,503,946 3,000,147

1. Elimination in 2008–09 of Vote 2, Grants and Contributions. The Revitalization of the Toronto Waterfront Initiative has been transferred to Environment Canada in accordance with the machinery of government changes announced on January 4, 2007. Consequently, Vote 2 has been eliminated because as there is no longer a requirement for the Secretariat to hold a distinct contribution vote given that planned contributions are less than $5.0 million.

2. Creation in 2008–09 of Vote 25, Operating Budget Carry Forward (OBCF). The OBCF policy was introduced in 1993 as a mechanism to improve the management of funds by allowing departments and agencies to access unexpended funding from the previous year up to a maximum of 5 per cent of their previous year's Main Estimates operating budgets. The Secretariat's Vote 25 will allow routine OBCF amounts conforming to the OBCF policy to be transferred directly to departments and agencies in a timely manner once eligible amounts have been confirmed by the Secretariat and approved by the Treasury Board ministers. The $1.2 billion in requested funding represents the approximate amount of potential requirements that would otherwise have been presented in multiple Supplementary Estimates by departments and agencies and represents no additional cost to the government.

3. Creation in 2008–09 of Vote 30, Paylist Requirements. In order to avoid discrimination in hiring practices, paylist costs related to parental benefits, severance, and other allowances have been provided for centrally since the introduction of the Operating Budget regime in 1993. The Secretariat's Vote 30, Paylist Requirements of $500 million will cover departments and agencies' paylist shortfalls related to these expenditures. The new vote will provide relief from cash management challenges faced by departments for these legal obligations.



Table 3: Evaluations

As set out in its evaluation plan, the Secretariat will focus on increasing evaluation capacity, developing a five-year evaluation plan, and continuing to monitor and act upon any requirements of the anticipated Treasury Board Evaluation Policy.


1. Name of evaluation 2. Evaluation type 3. Status 4. Expected completion date
Evaluation of the Secretariat's Management Reserve Formative Planned By March 31, 2009
5. Electronic link to Internal Audit and Evaluation Plan: Not applicable



Table 2: Green Procurement


Green Procurement
The Secretariat approaches green procurement through its responsibilities outlined in Section 8 of the Policy on Green Procurement and through commitments made to advance green procurement in its departmental sustainable development strategy.

The Secretariat continues to provide advice, as appropriate, on the performance management framework for greening operations. Government-wide green procurement training is available. Stand-alone courses are in place and available through the Canada School of Public Service and Campusdirect for the provision of green procurement training to procurement and materiel management practitioners and for line managers, where necessary. Further, green procurement is a mandatory component of a certification program for the procurement, materiel management, and real property communities. The Secretariat has issued guidelines for planning and reporting on green procurement performance in the 2008–09 reports on plans and priorities and the corresponding departmental performance reports.

The Secretariat made a number of departmental commitments that will advance green procurement through its Sustainable Development Strategy 2007–09. These commitments are shared with the Department of Finance Canada and the Canada Public Service Agency.

The Secretariat has established the following green procurement targets:

1.  Green procurement training for 100 per cent of materiel managers and procurement staff and 60 per cent of acquisition cardholders

Benefits—Awareness, application, and tracking of the policy implementation

2.  Increase purchase of green office furniture by 50 per cent

Benefits—Increased purchases of furniture with improved air quality benefits, improved quality, and decreased long-term costs

3.  Configure Integrated Financial Material System (IFMS) to facilitate green procurement tracking and reporting

Benefits—Department-wide ability to track green procurement purchases of products and services

4.  Multi-function Document Manager Pilot Program

Benefits—Reduced paper use, improved air quality, improved efficiency, reduced energy use, and cost savings

5.  90 per cent of gasoline purchased be ethanol-blended, where available

Benefits—Reduced user-generated greenhouse gas emissions



Table 4: Internal Audits

The following audits were included in the three-year Risk-based Audit Plan, approved in June 2007. An annual review and update on planned audit engagements may result in modification for audit projects to be conducted in 2008–09.

The Secretariat's Internal Audit and Evaluation Division received incremental funding starting in 2006–07 to implement the enhanced requirements of the 2006 Treasury Board Policy on Internal Audit. This funding was provided to meet demands for additional staff, training, and development as well as the costs associated with the new external audit committee.


1. Name of internal audit 2. Audit type 3. Status 4. Expected completion date 5. Electronic link to report
Audit of pay and benefits Assurance In progress By July 2008 N/A
Audit of leave and overtime Assurance In progress By July 2008 N/A
Audit of Treasury Board Vote 20 (public service insurance) and related contracts Assurance In progress By October 2008 N/A
Audit of human resources (HR) labour (staff) relations Assurance Planned By March 2009 N/A
Audit of values and ethics Assurance Planned By March 2009 N/A
Audit of the Secretariat's governance framework Assurance Planned By March 2009 N/A
Audit of account verification Assurance Planned By March 2009 N/A
Audit of management of specific government-wide votes Assurance Planned By March 2009 N/A
6. Electronic link to Internal Audit and Evaluation Plan: Not applicable



Table 5: Progress Toward the Department's Regulatory Plan

In 2008–09, the Secretariat will be developing new or amended regulations under a number of authorities to achieve the objectives outlined below.

Federal Accountability Act (FAA) and related legislation


Regulations Expected Results
1. Set out the administrative measures for complying with the Lobbying Act and prescribe Canadian Forces positions and other high-level public officials not already included as "designated public office holders" under the Act. Lobbyist registration requirements and identity of designated public office holders are clear and understood
2. Prescribe criteria for adding institutions to Schedule I of the Access to Information Act A streamlined, transparent process for the addition of new institutions to the coverage of the Access to Information Act
3.  In accordance with the Financial Administration Act, fix terms that are deemed to be expressly set out in contracts, or classes of contracts, that provide for the payment of any money by Her Majesty or a Crown corporation, including terms:
  1. prohibiting the payment of contingency fees to lobbyists in all contracts;
  2. respecting corruption and collusion in the bidding process for procurement contracts;
  3. requiring that each bidder for a procurement contract in a Crown corporation declare that they have not been convicted of fraud against the Crown;
  4. requiring public disclosure of basic information on procurement contracts; and
  5. respecting the provision of information or records to enable the Auditor General of Canada to enquire into the use of funds provided under funding agreements
A bidding and administration process for contracts that respects the government's commitment to fairness, openness, and transparency

Provisions in funding agreements that will support the Auditor General of Canada in fulfilling her mandate


Public Service Superannuation Act (PSSA)


Regulations Expected Results
1. Update the calculation method for crediting interest to the Superannuation Accounts The process steps in making the calculations are clear and accessible
2. Allow for the inclusion of Public Service Superannuation Act (PSSA) pensionable service in the determination of benefit thresholds for certain dually employed employees who were transferred to the Canada Post Corporation (CPC) Pension Plan on October 1, 2000 Possible impacts for employees who were inadvertently affected by the transfer from the Public Service Pension Plan (PSPP) to the CPC Pension Plan are ameliorated
3. Allow for the protection of certain benefits for benefit threshold purposes for certain employees under the PSSA transferred to the Micronutrient Initiative on
December 1,2001
The protection of pension and benefits for threshold purposes for certain Micronutrient Initiative employees
4. Extend pension contributions and benefits to employees under the PSSA from age 69 to age 71 Regulations that are in keeping with recent amendments to the Income Tax Act

Special Retirement Arrangements Act (SRAA)


Regulations Expected Results
Allow for the transfer of funds from an outside employer's retirement compensation arrangement (RCA) to an RCA established under the Special Retirement Arrangements Act (SRAA) where the employee is transferring service into the PSPP The executive movement from other public sector employers into the public service is facilitated



Table 8: Services Received Without Charge


($ thousands) 2008–09
Accommodation provided by PWGSC 13,350.4
Legal services provided by the Department of Justice Canada 3,706.3
Total services received without charge 17,056.6



Table 9: Sources of Respendable and Non-Respendable Revenue


Respendable Revenue
($ thousands) Forecast Revenue 2007–08 Planned Revenue 2008–09 Planned Revenue 2009–10 Planned Revenue 2010–11
Management Policy Development and Oversight        
Revenue related to the administration of the Public Service Superannuation Act (PSSA)1
3,942 3,912 3,890  
Government-wide funds and public service employer payments
       
Revenue related to public service insurance2
257,000 297,000 302,200 307,100
Total Respendable Revenue 260,942 300,912 306,090 307,100

1. Respendable revenue is used to cover salaries and operating costs from Public Works and Government Services Canada in respect of chargeable costs associated with administering the PSSA. Treasury Board approval to renew the respendable revenue authority will be sought by 2010–11.

2. Respendable revenue is used to cover health care insurance plan costs from revolving funds and from departments and agencies that pay for employee benefit plans from a non-statutory appropriation. The recovery is based on 8 per cent of the total monthly personnel costs. This account is also used to record the pensioner's share of contributions to the Pensioners Dental Services Plan.


Non-Respendable Revenue 
($ thousands) Forecast
Revenue
2007–08
Planned
Revenue
2008–09
Planned
Revenue
2009–10
Planned
Revenue
2010–11
Management Policy Development and Oversight        
Revenue related to the administration of the PSSA1
869 891 899  
Government-wide funds and public service employer payments
       
Revenue from parking fees2
11,500 11,500 11,500 11,500
Total Non-Respendable Revenue 12,369 12,391 12,399 11,500
Total Respendable and Non-Respendable Revenue 273,311 313,303 318,489 318,600

1. This represents the non-respendable revenue portion received from Public Service Superannuation in respect of chargeable costs associated with administering the Public Service Superannuation Act and covers the costs of employee benefit plans, health, and accommodation. Treasury Board approval to renew the respendable revenue authority will be sought by 2010–11.

2. This represents the parking fees collected from public service employee in government-owned or -leased facilities. This revenue is deposited directly to the Consolidated Revenue Fund and cannot be used to offset operating expenditures.



Table 6: Summary of Capital Spending by Program Activity


($ thousands) Forecast Spending
2007–08
Planned Spending
2008–09
Planned Spending
2009–10
Planned Spending
2010–11
Expenditure Management and Financial Oversight
Budget Office Systems Renewal (BOSR) 8,173 3,007    
Total 8,173 3,007 0 0

BOSR focusses on the replacement of existing, at-risk, budget office functionality with a single integrated solution. As a result of this integration, internal Secretariat business processes will also be streamlined and rationalized.



Table 7: User Fees

The Secretariat does not charge user fees other than those related to processing access requests filed under the Access to Information Act. The Secretariat's Access to Information and Privacy office does not plan user fees. The fees charged are based on requestors applying under the Act, which sets out the fee structure.



Table 1: Sustainable Development Strategy

The following table outlines the Secretariat's commitments to implementing its Sustainable Development Strategy 2007–09. While some of these commitments will be met within the coming year, most will require a longer term approach to ensure appropriate engagement and effective implementation. Please see the Secretariat's Sustainable Development Strategy 2007–09 for more information.


1. SDS Departmental Goals: Contribute to improved management of and accountability for sustainable development within the Government of Canada
Federal sustainable development (SD) goal, including greening government operations (GGO) goals Performance measurement from the current SDS Department's expected results for 2008–09
Strengthen federal governance and decision making to support sustainable development Improved guidance on SD for reports on plans and priorities (RPP) and departmental performance reports (DPR), increased linkages to federal SD goals in reporting, improved SD reporting from a whole-of-government perspective
By 2008
Engage Environment Canada (EC) to establish reporting priorities, identify ways to improve guidance, and provide guidance on reporting on horizontal initiatives and from a government-wide perspective
Revised guidance materials for submissions are developed
By 2008
Produce revised guides and tools as well as approaches for assessing these
Learning opportunities about managing SD for the Secretariat are offered
By December 2008
Support the Canada School of Public Service government-wide SD training course and explore other opportunities
EC is supported by the Secretariat, where appropriate, in leading efforts to improve management tools
By 2008
Support EC, as appropriate, in addressing management issues raised in the 2006 Report of the Commissioner of the Environment and Sustainable Development


2. SDS Departmental Goals: Make progress on federal priorities related to sustainable development
Federal SD goal, including GGO goals Performance measurement from the current SDS Department's expected results for 2008–09
Reduce greenhouse gas emissions (GHG) Improved learning opportunities through workshops, sessions, and symposia
Ongoing
Hold the annual Federal Fleet Workshop
Communities enjoy a prosperous economy, a vibrant and equitable society, and a healthy environment for current and future generations Monitor the administration of the Federal Contaminated Sites Action Plan (FCSAP) program
Ongoing

The Federal Contaminated Sites Inventory (FCSI) will be maintained based on data provided and certified by custodians
Ongoing

With EC, prepare FCSAP annual reports and plan and conduct a formative program evaluation
Ongoing

Maintain the FCSI and supporting guidance documents on an ongoing basis
Certify FCSI data completeness and accuracy annually

Review departmental expenditure proposals

As requested by EC, analyze annual custodian expenditure and performance data and draft the annual report for the FCSAP program

Participate in planning and conducting the FCSAP formative evaluation



3. SDS Departmental Goals: Improve environmental stewardship of Secretariat operations
Federal SD goal, including GGO goals Performance measurement from the current SDS Department's expected results for 2008–09
Reduce GHG emissions

GGO: Tenant departments will work with their facilities provider to establish meaningful targets toward the reduction of GHG emissions

The percentage reduction in GHG emissions is reported annually (based on 2005–06) utility figures for L'Esplanade Laurier
Ongoing
Public Works and Government Services (PWGSC) is expected to complete a lighting modernization (fluorescent fixtures, ballasts, and controls) by the summer of 2008. With this effort, the Secretariat is expected to exceed its target of 5 per cent reduction in GHGs. As well, the Secretariat is pursuing further energy conservation initiatives in the coming year.
Reduce GHG emissions

GGO: By 2010, reduce GHG emissions per vehicle kilometre from the departmental fleet by 15 per cent from 2005 calendar-year levels

GGO: All gasoline purchased for federal road vehicles will be ethanol blended, where available

Annual average GHG emissions per vehicle kilometre (based on 2005) fleet composition baseline
By 2009

Percentage of gasoline purchased for federal road vehicles that is ethanol blended (based on 2005–06 baseline)
By 2008

The fleet of six vehicles serving the Department of Finance Canada, the Secretariat, and the Canada Public Service Agency is being monitored to ensure that new acquisitions meet the Secretariat's Directive on Fleet Management: Executive Vehicles, which mandates fuel efficiency. The fleet is also monitored to ensure that ethanol-based fuels are purchased whenever possible.
GGO: Reduce GHG emissions per vehicle kilometre from the departmental fleet by 15 per cent from 2002–03 levels    
Communities enjoy a prosperous economy, a vibrant and equitable society, and a healthy environment for current and future generations

GGO: Other opportunities—green stewardship

Environmental initiatives are implemented and associated environmental outcomes identified
By 2009
Continue work to provide employees with more opportunities for involvement in workplace environmental initiatives
Strengthen federal governance and decision making to support SD Corporate Services Branch undergoes a successful internal environmental management system audit
By September 2009
Continue to develop an environmental management system
GGO: 100 per cent of materiel managers and procurement personnel take green procurement training The Secretariat reports annually on the percentage of its materiel managers, procurement staff, and acquisition cardholders who have been trained
Ongoing

100 per cent of materiel managers and procurement staff are trained
By 2008

60 per cent of acquisition cardholders are trained in green procurement
By 2009

Ensure that training for materiel managers, procurement staff, and acquisition card holders will be completed
GGO: Set a minimum of three procurement targets over three years The Secretariat reports annually on the number of contracts issued, quantities purchased, and the dollar value of contracts and identifies environmental outcomes (including total furniture purchases)
By 2009

The Secretariat reports on the pilot program (information technology and management savings, client satisfaction)
By 2008

Furniture procurement standards have been established and are being followed by the Secretariat. Office furniture is a centrally managed commodity type through PWGSC mandatory Standing Offer Agreements (SOA). The SOAs have environmental considerations built into them. It is anticipated that the Secretariat will meet its target.

Significant operational cost savings from document management pilot projects are anticipated as well as energy and paper cost savings.

The results of the pilot project should be available by the end of calendar year 2008.

GGO: Other opportunities—waste management The Secretariat reports on the percentage of waste diversion from landfill based on the waste audit baseline of 2004 for L'Esplanade Laurier
Ongoing
The recycling program at L'Esplanade Laurier has been updated and new recycling opportunities have been added to the program. Other opportunities for waste diversion are being assessed. External site recycling programs are also being updated where possible. It is anticipated these efforts, coupled with the composting program (see below), will allow the Secretariat to meet its target of 75 per cent waste diversion rate.
A composting program that meets PWGSC guidelines is in place
By 2008
The process of composting hand paper towels has been agreed to in principle by PWGSC, and the Secretariat is seeking a way to divert pulverized paper waste from landfill. Both initiatives are expected to begin by April 2008.