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ARCHIVED - Office of the Auditor General of Canada - Report

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Section III—Supplementary Information

Supplementary information tables

In addition to the tables in this section, the following supplementary information tables can be found on the Treasury Board of Canada Secretariat website or on the Office of the Auditor General website:

Sources of respendable and non-respendable revenue
Internal audits planned for 2012–13 to 2014–15
Green Procurement

Planned reports for 2012–13

Reports to the House of Commons

Spring 2012

Auditor General—Spring Report

Border Controls on Commercial Imports
Replacing Canada’s Fighter Jets
Interest-Bearing Debt—Finance Canada
Non-Filers and Non-Registrants—Canada Revenue Agency
Oversight of Civil Aviation—Transport Canada
Special Examinations of Crown Corporations—2011

Commissioner of the Environment and Sustainable Development

Kyoto Protocol Implementation Act
Meeting Canada’s 2020 Climate Change Commitments
Federal Contaminated Sites and Their Impacts

Report to the Board of Internal Economy of the House of Commons

Administration of the House of Commons

Report to the Senate Committee on Internal Economy, Budgets and Administration

Administration of the Senate

Reports to Northern Legislatures

Yukon—Status Report (June 2012)

Fall 2012

Auditor General—Fall Report

Grants and Contributions
Professional Service Contracts in the Public Service
Cyber Security Strategy
Military Infrastructure—National Defence
Transition of Ill and Injured Military Personnel to Civilian Life—Veterans Affairs Canada
Science and Technology Grants and Contributions—Industry Canada
Long Term Fiscal Sustainability—Finance Canada

Commissioner of the Environment and Sustainable Development

Protecting Marine Biodiversity
Offshore Petroleum Boards
Financial Assurances for Environmental Risks
A Study of Federal Support to the Fossil Fuels sector
Environmental Petitions

Spring 2013

Auditor General—Status Report (follow-up on previous audit work)

Collections—Canada Revenue Agency
Evaluating the Effectiveness of Programs
Public Safety and Anti-Terrorism Initiative
Protecting Government Information and Assets in Contracting

Reports to Northern Legislatures

Yukon—Capital Projects of the Yukon Hospital Corporation (February 2013)
Northwest Territories—Income Security Programs (March 2013)

Our performance indicators and measures

The following tables summarize our targets and actual performance for 2010–11 and our targets for 2012–13 (Exhibits 10 and 11).

Exhibit 10—Summary of our indicators of impact

Objectives and indicators	2010–11 Actual	2010–11 Target	2012–13 Target
Our work adds value for the key users of our reports
Percentage of audit committee chairs who find our financial audits add value	81%	90%	90%
Percentage of parliamentary committee members who find our performance audits add value	n/a¹	90%	90%
Percentage of board chairs who find our special examinations add value	n/a²	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	89%	80%	80%
Percentage of departmental senior managers who find our performance audits add value	74%	70%	70%
Percentage of Crown corporation chief executive officers who find our special examinations add value	n/a²	80%	80%
Key users of our reports are engaged in the audit process
Number of parliamentary hearings and briefings we participate in relative to the number of sitting days	46	Maintain or increase³	Maintain or increase³
Percentage of performance audits reviewed by parliamentary committees	62%	Maintain or increase³	Maintain or increase³
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	26%⁴	100%	100%
Our indicator for performance audit is under review⁵
Our indicator for special examinations is under review⁵

Exhibit 11—Summary of our organizational performance

Objectives and indicators	2010–11 Actual	2010–11 Target	2012–13 Target
Our work is completed on time
Percentage of financial audits completed on time⁶
federal Crown corporations with statutory deadlines	96%	100%	100%
other federal organizations with statutory deadlines	96%	100%	100%
federal organizations with no statutory deadlines	100%	80%	80%
territorial organizations	31%	60%	60%
Percentage of performance audit reports completed by the planned tabling date, as published in the Report on Plans and Priorities	92%	90%	90%
Percentage of special examination reports delivered on or before the statutory deadline	100% (4 of 4)	100%	100%
Our work is completed on budget
Percentage of audits completed on budget⁷
Financial audits—federal Crown corporations	69%	80%	80%
Financial audits—other federal organizations with statutory deadlines	65%	80%	80%
Financial audits—federal organizations without statutory deadlines	69%	80%	80%
Financial audits—territorial organizations	26%	80%	80%
Performance audits	88%	80%	80%
Special examinations	50% (2 of 4)	80%	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 evidence	95% (18 of 19)	100%	100%
External peer reviews find our System of Quality Control is suitably designed and operating effectively	Mostly⁸	Yes	Yes
We provide a respectful workplace
Percentage of employees who believe the Office is an above-average place to work	78%⁹	80%	80%
Percentage of management who meet our language requirements
Assistant auditors general and principals as well as the Auditor General	84%	100%	100%
Directors in bilingual regions	73%	75%	75%
Percentage representation relative to workforce availability for
Women	116%	100%	100%
People with disabilities	106%	100%	100%
Aboriginal peoples	105%	100%	100%
Members of visible minorities	86%	100%	100%
Percentage retention of audit professionals	89%	90%	90%
¹ Due to the federal election, no survey of parliamentarians was conducted in 2010–11. ² Due to the small number of respondents, percentage results are not presented. The feedback we have received has been positive and consistent with our targets. ³ There is no numeric target for these indicators, since they depend on the number of days Parliament is sitting. 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. ⁴ In completing our financial audits in 2010–11, we found that 8 of the 31 reservations contained in our 2009–10 financial audit opinions had been addressed by the organizations we audited. Of the 23 reservations that were not addressed, 16 (70%) were violations related to Compliance with Authorities. ⁵ We are currently reviewing the indicators we use for measuring how the organizations we audit respond to our findings. For special examinations, our indicator has been the number of significant deficiencies identified in our examinations that are addressed by the audited corporation from one special examination to the next. Since the increase in the period between examinations has increased from 5 to 10 years, we are looking to identify a more timely indicator. For performance audits, our indicator has been the percentage of our recommendations that are implemented by the audited department. We are considering options for how we measure this indicator, to provide parliamentarians with the most reliable information available. 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 Our most recent external peer review (2009–10) found that our System of Quality Control was suitably design and is overall operating effectively. ⁹ Our employee survey is conducted every two years. The percentage shown is from our most recent survey in 2010.