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Section III—Supplementary Information

Our organizational chart


Exhibit 6—Organizational chart

Exhibit 6-Organizational chart


Our results chain


Exhibit 7—Results chain

Exhibit 7—Results chain


Selected sustainable development commitments and targets


Exhibit 8—Sustainable development commitments and targets

Commitment

Target

Finalize the strategic audit plan for the Commissioner of the Environment and Sustainable Development By 2008
Prepare 100 percent of long-term audit plans and individual performance audits using the Office’s environmental risk assessment guide. By 2008
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 Started in 2007 and ongoing
Refine and improve our generic audit criteria for environmental management in Crown corporations By 2008
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 By 2008

The full version of the Office’s Sustainable Development Strategy can be found on our website.

Planned performance audits

The Office of the Auditor General is planning to table the following performance audits during the 2008–09 fiscal year.

Federal performance audits

May 2008

  • Managing User Fees in Government
  • Support for Overseas Deployments
  • Oversight of Air Transportation Safety and Implementation of Safety Management Systems
  • First Nations Child and Family Services Program
  • Surveillance of Communicable Diseases
  • Official Residences of the Federal Government
  • Detentions and Removals—Canada Border Services Agency
  • Overview of the Office of the Auditor General’s Special Examination Practice

November 2008

  • Use of Human Resource Flexibilities—Canada Revenue Agency
  • Canada Revenue Agency—Information Technology Investments
  • Contracting for Services
  • Management of Personal Information
  • Managing Critical Incidents—Canadian Food Inspection Agency
  • Governance of Small Entities
  • Correctional Service Canada: Economy and Efficiency of Services for Offenders
  • Health Canada’s Reporting on Health Indicators
  • Canada Revenue Agency—Interest on Advance Payments from Taxpayers

Report of the Commissioner of the Environment and Sustainable Development—November 2008

  • Sustainable Development Strategies
  • Environmental Petitions
  • Collection, Analysis, and Dissemination of Information on Severe Weather Events
  • Management of Air Emissions
  • Environmentally Sustainable Agriculture—Agriculture and Agri-Food Canada Programs

February 2009

  • Canada Revenue Agency—Ensuring Compliance
  • National Security Status Report
  • Drinking Water Quality
  • Meeting Treaty Land Entitlement Obligations
  • Appointment Process, Executive Compensation, Hospitality and Governance in Crowns

Territorial Performance Audits

January 2009

  • Yukon Education

March 2009

  • Report to the Legislative Assembly of Nunavut on Financial Practices within the Department of Health and Social Services and follow-up on financial practices

Planned special examinations

The following table lists the special examinations we plan to complete in 2008–09. The Financial Administration Act requires Crown corporations to be the subject of a special examination within five years of their last special examination. However, the examination report may, at times, be delivered in a fiscal year prior to the year in which it is due.


Exhibit 9—Special examinations planned for 2008–09

Organization

Statutory deadline

Defence Construction (1951) Limited * 30 May 2008
Via Rail Canada Inc. 28 May 2008
Parc Downsview Park Inc. 30 September 2008
Federal Bridges Corporation Limited 25 July 2008
Export Development Canada 8 July 2009
Pacific Pilotage Authority 21 November 2008
Canada Council for the Arts 29 June 2010
Canada Mortgage and Housing Corporation 31 May 2009
Business Development Bank of Canada 15 July 2009
Canada Development Investment Corporation 23 February 2009
Canada Post Corporation 31 March 2009
Canada Science and Technology Museum 3 June 2009
Marine Atlantic Inc. 27 August 2009
Canadian Commercial Corporation 13 September 2009
Standards Council of Canada 6 October 2009

* This special examination is due in 2008–09 but will be delivered in 2007–08.

Financial tables


Table 1—Departmental links to the Government of Canada outcomes ($ millions)
Strategic outcome: Through legislative auditing, we contribute to a well-managed and accountable government for Canadians.

 

Planned spending
2008–09

Planned spending
2009–10

Planned spending
2010–11

Alignment to Government of Canada Spending Area

Legislative auditing

 81.9

 81.2

 81.2

 Government Affairs

 


Table 2—Planned spending and full-time equivalents

 

Forecast spending
2007–08

Planned spending
2008–09

Planned spending
2009–10

Planned spending
2010–11

 

($ millions)

Legislative auditing        
Total Main Estimates

80.6

81.9

81.2

81.2

Adjustments        
Supplementary Estimates:        
Operating budget carry forward

1.9

   

 

 

 

Economic salary increases

2.1

   

 

 

 

Total adjustments

4.0

     
Total planned spending

84.6

81.9

81.2

81.2

Less: Non-respendable revenue

(0.4)

(1.0)

(0.7)

(0.7)

Plus: Cost of services received without charge

11.1

11.0

10.9

10.9

Less: Forecasted lapse

(3.9)

 

 

 

Net cost of program

91.4

91.9

91.4

91.4

Full-time equivalents

610

627

627

627


 


Table 3—Financial and human resources and subactivities

Financial resources ($ millions)

2008–09

2009–10

2010–11

81.9

81.2

81.2

Human resources (full-time equivalents)

2008–09

2009–10

2010–11

627

627

627

Program activity: Legislative auditing ($ millions)

Subactivities*

Forecast spending
2007–08

Planned spending
2008–09

Performance audits and studies of departments and agencies

39.5

42.6

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

27.6

27.3

Special examinations of Crown corporations

7.4

7.7

Audit of the summary financial statements of the Government of Canada

4.9

4.7

Sustainable development monitoring activities and environmental petitions

2.1

2.3

Assessments of the performance reports of three agencies

1.1

0.8

Professional practices

9.2

7.5

Subtotal

91.8

92.9

Less: Non-respendable revenue

(0.4)

(1.0)

Net cost of program

91.4

91.9

*We have allocated the cost of the "Audit Services" subactivity to each of the other subactivities.

 


Table 4—Voted and statutory items listed in Main Estimates ($ millions)

Voted or
statutory item

Office of the Auditor General

2008–09
Main Estimates

2007–08
Main Estimates

15

Program expenditures

72.2

71.4

(S)

Contributions to employee benefit plans

9.7

9.2

  Total

81.9

80.6

(S) Statutory

 


Table 5—Services received without charge in 2008–09 ($ millions)

 

2008–09

Accommodation provided by Public Works and Government Services Canada

4.4

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

6.6

2008–09 Services received without charge

11.0


 


Table 6—Sources of respendable1 and non-respendable revenue ($ millions)

Non-respendable revenue

Forecast revenue
2007–08

Planned revenue
2008–09

Planned revenue
2009–10

Planned revenue
2010–11

Legislative auditing        
Charges (cost recovery) for audits 2

0.4

1.0

0.7

0.7

Total

0.4

1.0

0.7

0.7

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_e.html
Commissioner of the Environment and Sustainable Development www.oag-bvg.gc.ca/domino/cesd_cedd.nsf/html/menu8_e.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_e.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_e.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_e.html
External review reports www.oag-bvg.gc.ca/domino/other.nsf/html/00qms_e.html
Sustainable Development Strategy, 2007–09 www.oag-bvg.gc.ca/domino/other.nsf/html/sdsoag_e.html
Parliament
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
Government of Canada
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_e.html
Results-Based Management and Accountability Framework of the Modern Comptrollership Initiative www.tbs-sct.gc.ca/cmo_mfc/resources2/RMAF/RMAF02_e.asp
Treasury Board Secretariat Management Accountability Framework www.tbs-sct.gc.ca/maf-crg/index_e.asp
Bank of Canada www.bank-banque-canada.ca
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