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ARCHIVED - Evaluation of International Public Sector Accounting Standards Board Contribution Program
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II Evaluation Issues and Methodology
A. Evaluation Issues
The terms of reference for the evaluation study specified that it address issues pertaining to relevance and performance to provide context for the extension of the contribution program subsequent to 2011.
During the planning phase, background documentation was reviewed, information on the activities of IPSASB was accessed via the IFAC and IPSASB websites and preliminary interviews were conducted with TBS officials. This work enabled the key evaluation issues and questions to be identified, which were described in an evaluation framework report and are outlined below.
Performance: Achievement of intended outcomes
1. To what extent is the Government of Canada contribution program furthering the development of international public sector accounting standards?
2. Has the IPSASB contribution program increased the participation and visibility of the Government of Canada in the setting of international public sector accounting standards?
3. To what extent has the funding provided under the contribution program contributed to the achievement of IPSASB outcomes?
Effective utilization of resources in relation to the outcomes of the program
4. Is the IPSASB contribution agreement an economical use of public resources?
5. Are the administrative activities of the OCG well executed so as to maximize the benefits of the contribution program and are changes required to enhance the administration of the IPSASB contribution agreement?
Relevance
6. To what extent is the Contribution Program aligned with federal governmental priorities?
7. To what extent does the IPSASB contribution program complement, duplicate/overlap or work at cross purposes with other financial support for the development of international accounting standards?
8. Is there a rationale for continued Government of Canada funding for IPSASB?
B. Methodology
The evaluation matrix (evaluation issues, measurement indicators and data sources) is included in Appendix A. The main data collection methods were the following:
1. Document and Literature Review
The purpose of this method was to provide the evaluation team with an understanding of the activities and accomplishments of the IPSASB and also provide information and data to help respond to the evaluation issues. These included:
- Terms and conditions of the IPSASB Contribution Program.
- Quarterly progress reports submitted by IPSASB to the Financial Management Sector, TBS.
- Information available on the IPSASB website.
2. File Review
We reviewed the files pertaining to the administration of the contribution program. These included all of the compulsory submissions made by the IPSASB to TBS. In particular we were looking for information that helps to describe the ongoing activities and accomplishments of the IPSASB.
3. Interviews with Key Informants
We interviewed key informants knowledgeable of the history, mandate and operations of the IPSASB and its current activities. Interviewees included individuals involved in establishing the IPSASB contribution program and engaged in public sector accounting standards and IFAC management based in Toronto. These interviews provided input on questions relating to; a) the context in which IPSASB operates today, b) the results achieved to date, c) the challenges met and, d) the required improvements or potential alternatives to the program. A complete list of key informants is included in Appendix B and the interview guide is found in Appendix C.
C. Challenges and Limitations
Several factors, including the relative simplicity of the contribution program, its low level of risk, and the high degree of cooperation received from TBS managers, the IPSASB and other external key informants facilitated the timely and successful completion of this study. Some challenges and constraints were encountered and were, for the most part, successfully overcome. These were as follows:
- The evaluation was conducted during the final year of a five-year arrangement. Thus some of the potential benefits arising from the arrangement are not yet fully realized.
- There is limited data regarding international adoption of standards published by IPSASB. The evaluation study however, was able to collect some data on this key indicator.
- The limited resources devoted to this evaluation precluded extensive consultation with the public sector standards community internationally.
- An effectiveness evaluation study attempts to assess the incremental impacts of the program under study, i.e., the impacts that would not have occurred in the absence of the program. This question is challenging in the case of the IPSASB contribution program. The IPSASB has several intended impacts/outcomes, which are depicted in a logic model that was developed during the evaluation. It is not possible to directly attribute any positive trends in the impact of IPSASB activities on the international adoption of public sector accounting standards solely to the IPSASB contribution agreement given that the Government of Canada is one of several organizations funding the IPSASB, plus the fact that other factors influence the achievement of this outcome. However, the study was able to arrive at conclusions regarding the impacts of the combined IPSASB contribution program and CICA funding in other areas (e.g., increased visibility for Canada's contribution to international public sector accounting standards).