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Section III—Supplementary Information

Supplementary information tables

The following documents are located on the Treasury Board of Canada Secretariat's website at http://www.tbs-sct.gc.ca/rpp/2010-2011/index-eng.asp:

• Green procurement
• Sources of respendable and non-respendable revenue
• Internal audits planned for 2010–11 to 2012–13

Planned performance audits and studies

The Office of the Auditor General is planning to table the following performance audits during the 2010–11 fiscal year.

Federal performance audits

The following federal performance audits are planned for reporting in Spring 2010:

Auditor General

• Electronic Health Records in Canada—A Summary of Federal and Provincial Audit Reports
• Aging Information Technology Systems
• Modernizing Human Resource Management
• Rehabilitating the Parliament Buildings
• Sustaining Development in the Northwest Territories
• Scientific Research—Agriculture and Agri-food Canada
• Special Examinations of Crown Corporations—2009

The following federal performance audits are planned for reporting in Fall 2010:

Auditor General

• Conflict of Interest
• Animal Diseases—Canadian Food Inspection Agency
• Management and Control in Small Entities
• Facilitating Commercial Transactions—Canada Border Services Agency
• Military Helicopters—National Defence
• Registered Charities—Canada Revenue Agency
• Regulation of Banks—Office of the Superintendent of Financial Institutions
• Service to Canadians
• Canada's Economic Action Plan

Commissioner of the Environment and Sustainable Development

• Environmental Petitions
• Ocean Pollution
• Monitoring Water Resources
• Climate Impacts and Adaptation
• Assessing Cumulative Environmental Impacts

Territorial performance audits

The following territorial performance audits are planned for reporting in 2010–11:

Northwest Territories—Education (April 2010)
Yukon—Department of Health and Social Services (February 2011)
Nunavut—Health Programs (March 2011)

Other

In mid-2010, the Commissioner of the Environment and Sustainable Development will provide the Minister of the Environment with his comments on whether the targets and implementation strategies contained in the draft federal sustainable development strategy can be assessed as required by the Federal Sustainable Development Act. The Commissioner will also provide his comments to the House of Commons Standing Committee on Environment and Sustainable Development and to the Senate Standing Committee on Energy, the Environment and Natural Resources, and post them on the Office of the Auditor General website at www.oag-bvg.gc.ca.

Planned special examinations

The following table lists the special examinations we plan to complete in 2010–11. The Financial Administration Act requires Crown corporations to be the subject of a special examination within 10 years of their last special examination (Exhibit 12).

Exhibit 12—Special examinations planned for 2010–11

Organization
Canadian Dairy Commission
Freshwater Fish Marketing Corporation
National Arts Centre Corporation
Telefilm Canada

 

International activities

Our international strategy has the following four goals.

Contributing to the development and adoption of appropriate and effective professional standards

International accounting and auditing standards are influencing Canada's public and private sector standards and will soon be implemented in Canada. The Office plays an active role in shaping these standards, particularly as they relate to the public sector. To that end, employees in the Office participate in various task forces of the International Auditing and Assurance Standards Board to revise and develop International Standards on Auditing. In January 2008, the Auditor General became a member of the International Public Sector Accounting Standards Board of the International Federation of Accountants.

The Office is also a member of the Professional Standards Committee's Subcommittee on Financial Audit Guidelines of the International Organization of Supreme Audit Institutions (INTOSAI). This subcommittee supports and actively contributes to the work of developing high-quality guidelines for financial audit that are globally accepted for the audit of financial statements in the public sector.

Sharing knowledge among audit offices

Employees of the Office participate in various committees of INTOSAI, including the Subcommittee on Performance Audit, the Ad hoc Group on Transparency and Accountability, the Working Group on Information Technology Audit, the Working Group on Environmental Auditing, the Working Group on Value and Benefits of Supreme Audit Institutions, the Capacity Building Committee, the Subcommittee to Promote Increased Capacity Building Activities Among INTOSAI Members, and the Task Force on the Global Financial Crisis. The Auditor General assumed the chair of the Professional Standards Committee's Subcommittee on Accounting and Reporting of INTOSAI in November 2007.

Building capabilities and professional capacities of audit offices

The Office is actively involved in helping to build capacity in audit institutions located in French sub-Saharan Africa, in partnership with the Canadian International Development Agency (CIDA) and two executing agencies. We provide training to auditors from other national audit offices as part of the International Legislative Audit Office Assistance Program for Improved Governance and Accountability of the CCAF-FCVI Inc. This CIDA-funded program, which was established in 1980, brings auditors from other national audit offices to Canada for 10 months of training in performance auditing, accountability, and governance.

Promoting better managed and accountable international institutions

In early 2007, the Office was selected as the external auditor of the International Labour Organization for a four-year term, effective in 2008.

Our performance indicators and measures

The following tables summarize our targets and actual performance for 2008–09 and our targets for 2009–10 and 2010–11 (Exhibits 13 and 14).

Exhibit 13—Summary of our indicators of impact

Objectives and indicators	2008–09 Actual	2008–09 Target	2009–10 Target*	2010–11 Target
Our work adds value for the key users of our reports
Percentage of audit committee chairs who find our financial audits add value	85	75	90	90
Percentage of parliamentary committee members who find our performance audits add value	n/a1	90	90	90
Percentage of board chairs who find our special examinations add value	97	90	90	90
Our work adds value for the organizations we audit
Percentage of Crown corporation and large department senior managers who find our financial audits add value	83	75	80	80
Percentage of departmental senior managers who find our performance audits add value	75	65	70	70
Percentage of Crown corporation chief executive officers who find our special examinations add value	84	75	80	80
Key users of our reports are engaged in the audit process
Number of parliamentary hearings and briefings we participate in	35	maintain or increase2	maintain or increase2	maintain or increase2
Percentage of performance audits reviewed by parliamentary committees	57	maintain or increase2	maintain or increase2	maintain or increase2
Key users of our reports and the organizations we audit respond to our findings
Percentage of reservations that are addressed from one financial audit to the next	11	100	100	100
Percentage of performance audit recommendations substantially implemented four years after their publication	27	25	n/a3	n/a3
Percentage of performance audit recommendations fully implemented four years after their publication	63	50	n/a3	n/a3
Percentage of performance audit recommendations substantially or fully implemented four years after their publication3	903	753	753	753
Percentage of significant deficiencies that are addressed from one special examination to the next4	n/a5	100	100	100
* Shaded areas indicate revised targets effective 2009–10.

 

Exhibit 14—Summary of our organizational performance

Objectives and indicators	2008–09 Actual	2008–09 Target	2009–10 Target*	2010–11 Target
Our work is completed on time and on budget
On time
Percentage of financial audits completed on time6
federal Crown corporations with statutory deadlines	91	100	100	100
other federal organizations with statutory deadlines	95	100	100	100
federal organizations with no statutory deadlines	84	70	80	80
territorial organizations	48	55	60	60
Percentage of performance audit reports completed by the planned tabling date as published in the Report on Plans and Priorities	97	90	90	90
Percentage of special examination reports delivered on or before the statutory deadline	75 (6/8)	100	100	100
On budget
Percentage of audits completed on budget7
Financial audits—federal Crown corporations	53	70	70	80
Financial audits—other federal organizations with statutory deadlines	47	70	70	80
Financial audits—federal organizations without a statutory deadline	76	70	70	80
Financial audits—territorial organizations	65	55	60	80
Performance audits	90	70	70	80
Special examinations	75 (6/8)	70	70	80
Our audit reports are reliable
Percentage of internal practice reviews that find the opinions and conclusions expressed in our audit reports are appropriate and supported by the evidence8	95 (21/22)	100	100	100
External peer reviews find our quality management frameworks are suitably designed and operating effectively	n/a9	n/a9	n/a9	All9
We provide a respectful workplace
Percentage of employees who believe the Office is either an above-average place to work or one of the best places to work	8810	n/a10	80	80
Percentage of management who meet our language requirements
assistant auditors general and principals	85	100	100	100
directors in bilingual regions	76	75	75	75
Percentage representation relative to workforce availability for
women	118	100	100	100
people with disabilities	119	100	100	100
Aboriginal peoples	97	100	100	100
members of visible minorities	74	100	100	100
Percentage retention of audit professionals	88	90	90	90
1 The survey of parliamentarians was not carried out in 2008–09. 2 There is no numeric target for these indicators as they depend on the number of sitting days and other factors beyond our control. Instead, the target is to maintain the percentage of parliamentary hearings and briefings we participate in, relative to the number of sitting days, and to maintain the percentage of audits reviewed by parliamentary committees. 3 Beginning in 2009–10, the indicator will be reported as a combined total only (substantially and fully implemented). 4 In light of the change in the Financial Administration Act to the frequency of special examinations, we will be reviewing the appropriateness of this indicator. 5 For all eight special examinations completed in 2008–09, they either did not have significant deficiencies in the previous special examination, or there was no previous special examination as they were newly created Crown corporations. 6 “On time” for financial audits means the statutory deadline where one exists (usually 90 days after year end), or 150 days after the year end where no statutory deadline exists. 7 “On budget” means that the actual hours to complete an audit did not exceed the budgeted hours by more than 15 percent. 8 As of 2008–09, this indicator replaced “Percentage of internal practice reviews that find our audits in compliance with our QMFs.” 9 The Office is currently undergoing a peer review led by the National Audit Office of Australia, and we will report the results of the peer review in mid-2010. 10 The employee survey results shown were received in June 2008 and were reported in the 2007–08 Performance Report. We conduct employee surveys every two years.
* Shaded areas indicate revised targets effective 2009–10.

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