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ARCHIVED - RPP 2007-2008
Office of the Auditor General of Canada


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Section III—Supplementary information

Organizational information

Exhibit 5 is an organizational chart showing the management and staff of the Office of the Auditor General.


Exhibit 5—Organizational chart

Exhibit 5-Organizational chart


Our strategic outcome and results chain

The results chain shows the relationship between inputs, activities, outputs, and results (Exhibit 6).


Exhibit 6—Results chain

Exhibit 6-Results chain


Our performance measures, indicators, and targets

The performance indicators and targets involve items for which the outcome is not entirely under the control of the Office (Exhibit 7).


Exhibit 7—Summary of our performance indicators and targets

Objectives and indicators

Latest actual

2006-07 Target

2007-08 Target

Our work adds value for the key users of our reports

 

 

 

Percentage of parliamentary committee members who find our performance audits add value

New indicator

No target established

75

Percentage of audit committee chairs who find our financial audits add value

771

75

75

Percentage of board chairs who find our special examinations add value

892

No target established

75

Our work adds value for the organizations we audit

 

 

 

Percentage of departmental senior managers who find our performance audits add value

603

50

65

Percentage of Crown corporation and large department senior managers who find our financial audits add value

661

75

75

Percentage of Crown corporation chief executive officers who find our special examinations add value

772

No target established

75

Key users of our reports and the organizations we audit respond to our findings

 

 

 

Percentage of performance audit recommendations reviewed that are endorsed by the Public Accounts Committee

743

75

75

Percentage of performance audit recommendations implemented four years after their publication

443

No target established

50

Percentage of qualifications that continue from one financial audit to the next

0

0

0

Percentage of significant deficiencies that continue from one special examination to the next

102

0

0

Our quality management framework (QMF) is operating effectively

 

 

 

Percentage of external peer reviews that find our QMF suitably designed and operating effectively

100

No target established

100

Percentage of internal practice reviews that find our audits in compliance with our quality management frameworks

1003

No target established

100

Key users of our reports are engaged in the audit process

 

 

 

Number of parliamentary hearings and briefings we participate in

333

No target established

No target established

Percentage of performance audits reviewed by parliamentary committees

453

No target established

No target established

1 Average of the results from previous two surveys

2 Results to date from the fourth cycle of special examinations

3 Average of previous three years' results


The performance measures and targets involve items for which the outcome is largely under the control of the Office (Exhibit 8).


Exhibit 8—Summary of our performance measures and targets

Objectives and measures

Latest actual

2006-07 Target

2007-08 Target

Our work is delivered on time and on budget

 

 

 

On time:

 

 

 

Percentage of performance audit reports tabled in the House of Commons on the planned tabling date as published in the RPP

731

No target established

100

Percentage of financial audits completed on time2

New measure

No target established

100

Percentage of special examination reports delivered on or before the statutory deadline

453

No target established

100

On budget:

 

 

 

Percentage of audits that meet their budget hours

 

 

 

  • Performance audits

654

No target established

70

  • Financial audits

541

No target established

70

  • Special examinations

643

No target established

70

Providing 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

82

70

805

Percentage of 1) assistant auditors general, principals and 2) directors in bilingual regions, who meet our language requirements

1) 62

1) 100

1) 100

2) 58

2) 75

2) 75

Percentage representation of workforce availability for women; people with disabilities; Aboriginal peoples; members of visible minorities

105; 108; 74; 68

100

100

Percentage turnover of audit professionals

14.7

10

10

1 Average of previous two years

2 "On time" 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.

3 Results to date from the fourth cycle of special examinations

4 Average of previous three years' results

5 The next survey will be conducted in 2008–09.


2007–08 Selected sustainable development commitments and targets


Exhibit 9—Sustainable development commitments and targets

Commitment

Target

Finalize the strategic audit plan for the Commissioner of the Environment and Sustainable Development

By 2008

100 percent of teams that conduct one-pass plans and performance audits will apply the 4th E Practice Guide

By the end of 2007

Build a small specialist team dedicated to providing environmental and sustainable development advice and audit assistance

By 2008

Provide our auditors with new training on the identification of environmental and sustainable development risks that are applicable to federal government organizations

Starting in 2007

Refine and improve our generic audit criteria for environmental management in Crown corporations

In 2007

Provide enhanced support and advice to audit teams conducting special examinations in 100 percent of cases, where important environmental risks for Crown corporations have been identified

Starting in 2007


Our planned performance audits

May 2007

  • Farm Income Support Programs
  • Management of Human Resources at Foreign Affairs and International Trade
  • Federal Loans and Grants for Post-Secondary Education
  • Use of Acquisition and Travel Cards
  • Legal Services for the Government of Canada
  • Modernizing Canada's NORAD Systems—National Defence
  • Management of Forensic Laboratory Services— Royal Canadian Mounted Police

October 2007

  • Training and Learning—Canada Revenue Agency
  • Balancing Security and Facilitating Trade—Canada Border Services Agency
  • Military Health Systems—National Defence, Veterans Affairs Canada
  • Management of the Quality of Data from the 2006 Census
  • Management and Control Practices in Small Entities
  • Industrial Security Program—Public Works and Government Services Canada
  • Inuvialuit Final Agreement
  • Research and Innovation

Report of the Commissioner of the Environment and Sustainable Development

  • Environmental Petitions
  • Sustainable Development Strategies—Are They Making A Difference?

February 2008

  • Managing Selected Substances under the Canadian Environmental Protection Act
  • Managing Selected Aspects of Pesticides
  • Managing Selected Aspects of Federal Contaminated Sites
  • Federal Protected Areas
  • Species at Risk
  • Aquatic Invasive Species
  • Areas of Concern in the Great Lakes
  • International Environment Agreement
  • Strategic Environmental Assessments
  • Greening of Government Operations
  • Environmental Petitions

Territorial Performance Audits

February 2007

  • Transportation Capital Program and Property Management—Department of Highways and Public Works (Yukon)

May 2007

  • Report on the Northwest Territories' Housing Corporation

June 2007

  • Audit of the Financial Assistance Program for Nunavut Students—Department of Education

November 2007

  • 2007 Canada Winter Games (Yukon)

Our planned special examinations

In 2007–08 we will report the special examinations of the following organizations:

  • The Atlantic Pilotage Authority
  • The Blue Water Bridge Authority
  • The Cape Breton Development Corporation
  • The National Capital Commission
  • Atomic Energy of Canada Limited
  • Farm Credit Canada
  • The Great Lakes Pilotage Authority
  • Defence Construction (1951) Limited
  • The International Development Research Centre
  • Via Rail Canada Inc.
  • Parc Downsview Park Inc.

Financial tables


Table 1—Planned spending and full-time equivalents ($ millions)

 

Forecast spending
2006-07

Planned spending
2007-08

Planned spending
2008-09

Planned spending
2009-10

Legislative auditing

 

 

 

 

Total Main Estimates

73.8

80.6

79.2

78.6

Adjustments

 

 

 

 

Supplementary Estimates:

 

 

 

 

Treasury Board Contingencies Vote
(TB Vote 5)1

0.7

 

 

 

Operating budget carry forward

3.1

 

 

 

Economic salary increases

1.0

 

 

 

Total adjustments

4.8

 

 

 

Total planned spending

78.6

80.6

79.2

78.6

Less: Non-respendable revenue

(0.6)

(0.5)

(0.5)

(0.1)

Plus: Cost of services received without charge

10.0

10.2

10.0

10.0

Less: Forecasted lapse

(1.3)

 

 

 

Net cost of program

86.7

90.3

88.7

88.5

Full-time equivalents

611

625

625

625

1Represents funding for pay list shortfalls such as severance pay and parental benefits


 


Table 2—Financial and human resources and subactivities ($ millions)

Financial resources ($ millions)

2007–08

2008–09

2009–10

90.3

88.7

88.5

Human resources (full-time equivalents)

2007–08

2008–09

2009–10

625

625

625

Program activity: Legislative auditing ($ millions)

Subactivities*

Forecast spending
2006–07

Planned spending
2007–08

Performance audits and studies of departments and agencies

43.9

41.4

Audit of the summary financial statements of the Government of Canada

4.8

4.9

Financial audits of Crown corporations, territorial governments, and other organizations

24.1

26.1

Special examinations of Crown corporations

3.9

6.9

Sustainable development monitoring activities and environmental petitions

2.2

1.9

Assessments of the performance reports of three agencies

1.1

0.9

Professional practices

7.3

8.7

Subtotal

87.3

90.8

Less: Non-respendable revenue

(0.6)

(0.5)

Net cost of program

86.7

90.3

*We have allocated the cost of administrative and other overhead expenses to each subactivity.


 


Table 3—Voted and statutory items in Main Estimates ($ thousands)

Voted or
statutory item

Office of the Auditor General

2007–08
Main Estimates

2006–07
Main Estimates

15

Program expenditures

71,441

64,920

(S)

Contributions to employee benefit plans

9,148

8,828

 

Total

80,589

73,748

(S) Statutory


 


Table 4—Services received without charge in 2007–08 ($ millions)

 

2007–08

Accommodation provided by Public Works and Government Services Canada

6.7

Contributions for employer's share of employees' insurance premiums and expenditures paid by the Treasury Board Secretariat

3.5

2007–08 Services received without charge

10.2


 


Table 5—Sources of respendable1 and non-respendable revenue ($ millions)

Non-respendable revenue

Forecast revenue
2006–07

Planned revenue 2007–08

Planned revenue
2008–09

Planned revenue
2009–10

Legislative auditing

 

 

 

 

Charges (cost recovery) for audits 2

0.6

0.5

0.5

0.1

Total

0.6

0.5

0.5

0.1

1 No source of respendable revenue

2 The Office recovers the cost for the audits of the International Civil Aviation Organization and the United Nations Educational, Scientific and Cultural Organization. These funds are not used by the Office but are returned to the Consolidated Revenue Fund as non-respendable revenue.


Website references

Many items that are of interest but not critical to reporting our performance are available at the following websites.


Office of the Auditor General of Canada

Office of the Auditor General

www.oag-bvg.gc.ca

Sheila Fraser, Auditor General of Canada

www.oag-bvg.gc.ca/domino/other.nsf/html/00agbio-eng.html

Commissioner of the Environment and Sustainable Development

www.oag-bvg.gc.ca/domino/cesd_cedd.nsf/html/menu8-eng.html

Auditor General Act

laws.justice.gc.ca/en/A-17/index.html

Financial Administration Act

laws.justice.gc.ca/en/F-11/index.html

Reports to Parliament

www.oag-bvg.gc.ca/domino/other.nsf/html/99repm-eng.html

Observations of the Auditor General on the Financial Statements of the Government of Canada

www.oag-bvg.gc.ca/domino/other.nsf/html/99pac-eng.html

Publications

www.oag-bvg.gc.ca/domino/other.nsf/html/99menu5e.html

Practice review and internal audit reports

www.oag-bvg.gc.ca/domino/other.nsf/html/02int-eng.html

External review reports

www.oag-bvg.gc.ca/domino/other.nsf/html/00qms-eng.html

Sustainable Development Strategy, 2003–06

www.oag-bvg.gc.ca/domino/other.nsf/html/200402sdse.html

Comptrollership Capacity Assessment and Action Plan

www.oag-bvg.gc.ca/domino/other.nsf/html/200403ccap-eng.html

Government of Canada

Parliament

www.parl.gc.ca

Standing Committee on Public Accounts

http://cmte.parl.gc.ca/cmte/committeehome.aspx?lang=1&parlses=381&jnt=0&selid=e17&com=8989

Standing Committee on Environment and Sustainable Development

http://cmte.parl.gc.ca/cmte/committeehome.aspx?selectedelementid=e17_&lang=e&committeeid=10471&joint=0

Standing Committee on National Finance

http://www.parl.gc.ca/common/Committtee_SenHome.asp?Language=E&Parl=39&Ses=1&comm_id=13

Treasury Board of Canada Secretariat

www.tbs-sct.gc.ca

Results for Canadians: A Management Framework for the Government of Canada

www.tbs-sct.gc.ca/res_can/rc-eng.html

Results-Based Management and Accountability Framework of the Modern Comptrollership Initiative

www.tbs-sct.gc.ca/cmo_mfc/resources2/RMAF/RMAF02-eng.asp

Treasury Board Secretariat Management Accountability Framework

www.tbs-sct.gc.ca/maf-crg/index-eng.asp

Financial Information Strategy

www.tbs-sct.gc.ca/fin/sigs/FIS-SIF/FIS-SIF-eng.asp

Bank of Canada

www.bank-banque-canada.ca

Canada Pension Plan Investment Board

www.cppib.ca

Canadian International Development Agency

www.acdi-cida.gc.ca/index.htm

Territorial governments

Government of the Yukon

www.gov.yk.ca

Government of Nunavut

www.gov.nu.ca

Government of the Northwest Territories

www.gov.nt.ca

Professional organizations

Canadian Council of Legislative Auditors

www.ccola.ca/index_english.cfm

Canadian Evaluation Society

www.evaluationcanada.ca

Canadian Institute of Chartered Accountants

www.cica.ca/index.cfm/ci_id/17150/la_id/1.htm

CCAF-FCVI Inc.

www.ccaf-fcvi.com/entrance.html

Environmental Working Group (INTOSAI)

www.environmental-auditing.org

Financial Management Institute of Canada

www.fmi.ca

Institute of Internal Auditors

www.theiia.org

International Federation of Accountants

www.ifac.org

International Organization of Supreme Audit Institutions (INTOSAI)

www.intosai.org

United Nations Panel of External Auditors

www.unsystem.org/auditors/external.htm