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Section II: Analysis of Program Activities
2.1 Clarification of terminology
In an effort to clarify the connection between activities and results, the Secretariat has updated the terminology used when reporting on its performance. Below is a table outlining the changes in terminology from the 2007–08 Report on Plans and Priorities (RPP) to this report.
| 2007–08 RPP | This Report |
|---|---|
| Commitment | Expected Results |
| Subcommitment | Performance Indicators |
| Performance Measures | Measures |
2.2 Program Activity 1: Management Policy Development and Oversight
| Performance Indicators | Measures |
|---|---|
| The Treasury Board policy suite is streamlined, and policies are renewed and implemented. | The Treasury Board policy suite is streamlined, clear, and consistent, with a reduction in the number of policies by at least 50 per cent. |
Performance Summary*
Continuing its efforts to streamline and reduce the number of policies that guide government operations, Treasury Board rescinded an additional 20 policy instruments in 2007–08. This brings the total number of rescinded policies to 55. The number of policies has been reduced by 30.5 per cent of the overall target of 50 per cent.
The Treasury Board approved 9 policy instruments: 1 policy framework, 1 directive, 2 standards, and 5 policies (on public service pension plans, investment planning, project management, IM, and IT). Implementation is underway. Renewal work was completed on 10 other policy instruments, involving access to information, privacy protection, and transfer payments.
*Supplementary information is available on the Secretariat's website at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
| Performance Indicators | Measures |
|---|---|
| Departmental management practices are enhanced through better understanding, ownership, and use of the MAF by deputy ministers. | Guidance and support are provided to departments and agencies to strengthen self-assessment and encourage the use of MAF findings in departmental decision making. |
Performance Summary*
Departments and agencies received guidance from the Secretariat on how to provide information in support of their assessments under the MAF. This enhanced understanding of the MAF fostered a dialogue on management practices within departments and agencies and increased the usefulness of MAF findings for deputy heads. The 21 areas of
management under the MAF were reviewed and the methodologies improved. Stakeholder engagement throughout the MAF assessment process was improved and sessions were conducted, both internally and externally, with a diverse audience to discuss the lessons learned.
*Supplementary information is available on the Secretariat's website at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
| 2007-08 | |||||
|---|---|---|---|---|---|
| Financial Resources ($ thousands) |
Human Resources (FTEs) |
||||
| Planned Spending1 |
Total Authorities1 |
Actual Spending1 |
Planned1&2 | Actual1 | Difference |
| 124,900 | 144,508 | 135,196 | 897 | 926 | –29 |
1. Includes funds allocated from Corporate Strategy and Services.
2. The 2007–08 RPP did not include allocation from Corporate Strategy and Services. Supplementary information is available on the Secretariat's website at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
Program activity summary
The Secretariat, in its role as a management board, undertook a range of initiatives. The Federal Accountability Act, and supporting policies and measures, established clear lines of responsibility and an improved approach to managing the government's assets and human, financial, information, and technology resources. The Secretariat also strengthened its oversight role by refining the MAF and promoting its use to improve management in departments and agencies.
Benefits for Canadians
In 2007–08, progress made in implementing the Federal Accountability Act and renewing the Treasury Board policy suite has clarified accountability and given Canadians increased access to information. These initiatives have increased the transparency of government operations, thereby allowing Canadians to better determine whether their tax dollars are well spent.
The Secretariat: Working Collaboratively
The new Policy on Transfer Payments demonstrates how the Secretariat works collaboratively, building inclusive and empowering relationships. The policy was not only developed in collaboration, but it will also continue to promote collaboration within and among departments. It will require them to harmonize their grants and contributions programs and standardize their administration, as appropriate.
The increased acceptance of the MAF across government has resulted in departments increasing their management capacity and strengthening their management systems. The result of these management improvement efforts, demonstrated by the overall improvement in MAF ratings, is improved delivery of government priorities for Canadians. These activities, along with the oversight role enabled by MAF, are important contributors to the attainment of the Secretariat's strategic outcome.
Performance analysis
The Secretariat delivered on the majority of planned activities during the fiscal year, with some components expected to receive approval in the first quarter of 2008–09. The Secretariat continued the review and renewal of the Treasury Board policy suite through close collaboration with partners and external stakeholders and the continued engagement and commitment of its senior management. A noteworthy example of this was the development and completion of the Policy on Transfer Payments. The key to the successful completion of this policy was engagement and collaboration with external stakeholders and departments throughout the policy development process. Based on the recommendations of the Independent Blue Ribbon Panel and supported by a strong commitment from stakeholders and departments, the new policy enables departments to simplify the administrative requirements imposed on recipients of grants and contributions. This new policy provides a concrete example of a risk-based policy. Within its framework is the provision that departments that are well managed can earn more autonomy and less central agency oversight, thus freeing resources to focus on areas of high risk and to deliver results to Canadians.
This year, an online MAF portal was implemented to make it easier for departments to submit documents to support Secretariat assessments. It also provided a mechanism for employees of departments to ask questions and receive answers in a timely manner. The MAF portal significantly improved communication with departments and reduced the administrative burden of the MAF process. Departments and agencies received guidance on providing information in support of the assessments, which enhanced understanding of the MAF, fostered a dialogue on management practices within departments and agencies, and increased the usefulness of MAF findings for deputy heads.
Lessons Learned
The Secretariat's periodic review of its approach to the renewal of the Treasury Board policy suite has revealed strengths to build on and weaknesses to be addressed. For example, at the beginning of this initiative, the internal challenge function was not clearly defined and focused on processes instead of the substance of the policies under review. The Secretariat has made adjustments in 2007–08 to strengthen this challenge function and ensure the objectives of the policy suite renewal will be achieved. A renewed focus on ensuring appropriate instrument choice, and embedding a risk-based approach to Treasury Board oversight in certain areas, will lead to a risk-based policy suite that is clear, coherent, and commensurate with the issues it is intended to address.
2.3 Program Activity 2: Expenditure Management and Financial Oversight
| Performance Indicators | Measures |
|---|---|
| The quality of program performance information is improved through the Secretariat's leadership in the implementation of the MRRS Policy. | Business requirements for the Budget Office Systems Renewal project are identified by users. |
Performance Summary*
In response to an internal audit in 2005 and the report of the Office of the Auditor General from the same year, the Secretariat continued to redesign the Expenditure Management Information System (EMIS). In 2007–08, progress on the implementation of the Budget Office Systems Renewal (BOSR) project, an integrated solution to capture, retain, and process key Budget Office information–fiscal framework, pressures, authorities, appropriations–exceeded expectations.
Result: The Secretariat now has an integrated system to support the Budget Office in fulfilling the core functions of preparing the Estimates and providing better, more timely guidance and advice on expenditure information to ministers and departments.
*Supplementary information is available on the Secretariat's website at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
| Performance Indicators | Measures |
|---|---|
| The Evaluation Policy is renewed and an implementation plan developed. | The Evaluation Policy is renewed along with its supporting directive and standards. |
Performance Summary*
The evaluation community and departments and agencies continued to be consulted on the renewal of the Evaluation Policy, with a view to refining the policy's provisions and increasing stakeholder understanding and support of the renewal's objectives. It is now expected to be presented to Treasury Board for consideration in the fall of 2008.
Result: The draft policy on evaluation is in line with stakeholders' views and is consistent with the original policy goal of assessing the value-for-money of federal government spending. As a result, the Government of Canada is well positioned to improve its evaluation function in the long term.
*Supplementary information is available on the Secretariat's website at /dpr-rmr/st-ts-eng.asp.
| 2007-08 | |||||
|---|---|---|---|---|---|
| Financial Resources ($ thousands) (Secretariat Operations) |
Human Resources (FTEs) (Secretariat Operations) |
||||
| Planned Spending1 |
Total Authorities1 |
Actual Spending1 |
Planned1&2 | Actual1 | Difference |
| 65,179 | 64,657 | 59,401 | 443 | 406 | 37 |
1. Includes funds allocated from Corporate Strategy and Services.
2. The 2007–08 RPP did not include allocation from Corporate Strategy and Services. Supplementary information is available on the Secretariat's website at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
| 2007-08 | |||||
|---|---|---|---|---|---|
| Financial Resources3 ($ thousands) (Centrally Managed) |
Human Resources (FTEs) (Centrally Managed) |
||||
| Planned Spending |
Total Authorities |
Actual Spending |
Planned | Actual | Difference |
| 2,582,286 | 2,832,763 | 1,662,001 | 0 | 0 | 0 |
3. Centrally managed funds include contingency funds (e.g. Vote 5) that traditionally lapse at year end. For more information, refer to 3.3 Voted and Statutory Items.
Program activity summary
The Expenditure Management and Financial Oversight program activity represents the Secretariat's role in supporting the Budget Office, its responsibility for managing and overseeing government expenditures. The Secretariat achieved a number of milestones in 2007–08, such as completion of the first round of strategic reviews with 17 organizations, which have increased the efficiency and effectiveness of their operations as a result. The Secretariat completed the review of the Evaluation Policy and, with the BOSR project, the second stage of the EMIS redesign. Together with the continued implementation of the MRRS Policy, these initiatives are improving the depth and quality of information available to ministers and to Canadians.
Benefits for Canadians
Progress in 2007–08 has improved the Secretariat's ability to provide Parliament with more consistent information on the government's performance and advice on reallocation of resources. Through the strategic reviews, the government is delivering on its commitment to provide programs and services that are efficient and effective, aligned with the priorities of Canadians, and sustainable over the long term.
With the successful completion of the BOSR project, the government now has an increased capacity to monitor funding authorities and to evaluate the flow of resources to programs. This is a major step toward providing the government with the ability to monitor the full cycle of funding decisions, planned and actual expenditures, and performance.
Performance analysis
The Secretariat delivered on the majority of planned activities during the fiscal year. When additional funds were not allocated through the budget process, the Secretariat modified its approach to the Evaluation Policy, which will be delivered in 2008–09. The development of a renewed Evaluation Policy will help to ensure that departments and agencies have the tools they need to assess their program performance and verify that their expenditures are effective. Implementation without additional funding will be a challenge and will require the Secretariat to be innovative and flexible in its approach.
The Secretariat: Proactive Risk Manager
The Agricultural Disaster Relief Program gives the Minister of Agriculture and Agri-Food the delegated authority to approve short-term disaster relief for small disasters. It eliminates the requirement to develop a Treasury Board submission for each small disaster. As a result of this Secretariat initiative, the estimated federal response to a disaster situation will be 16 weeks earlier than it was before the program; this could make a huge difference to a farming family facing ruin.
With the 2007 round of strategic reviews, it was a learning year both for the Secretariat and the organizations under review. The exercise was nevertheless very successful despite time and information constraints. Risks will now be managed by allowing more time for the strategic review process and by enhancing guidance and support to organizations under review. As a result of the strategic reviews, departments are streamlining operations, realigning their activities, and transforming their organizations to deliver better programs and better results for Canadians.
Further implementation of the MRRS Policy, which is being implemented in phases, was accomplished by the Secretariat. Working closely with departments to refine their PAAs and develop their supporting PMF, the Secretariat has helped lay the ground work for future rounds of strategic reviews.
Lessons Learned
The Secretariat undertook a thorough exercise to evaluate the lessons learned from the 2007 round of strategic reviews. Consultations were held with Secretariat, Treasury Board, and various departmental ministers and officials of the organizations under review. Several key conditions for success were identified through this exercise:
- Sufficient time is needed for a deliberative process;
- A comprehensive assessment of all programs is required;
- The early and ongoing involvement of senior management and ministers is essential;
- A clear and strategic alignment of programs and results facilitates the review process and makes the results more meaningful;
- A strong PAA is necessary, and using multiple lines of evidence, such as evaluations, special studies, audits, benchmarking, and international comparisons, makes for a more robust review; and
- Arm's length expert advice provides alternative perspectives on the review and recommendations.
As a result of this exercise, the terms of reference and guidance documentation provided to organizations has been refined.
2.4 Program Activity 3: Corporate Strategy and Services
| Performance Indicators | Measures |
|---|---|
| The Secretariat's Sustainable Development Strategy (SDS) for 2007–09 is implemented. | Departmental progress contributes to improved management of and accountability for sustainable development within the Government of Canada. |
Performance Summary*
During 2007–08, the Secretariat updated the Guide to Preparing Treasury Board Submissions to include guidance on sustainable development, posted a guide to green fleet management, and worked with other occupants at its central office to implement an innovative program to decrease waste by composting pulverized paper. The composting of paper hand towels and pulverized paper enabled the occupants of L'Esplanade Laurier to reach a waste diversion rate of 85 per cent. Overall, the Secretariat made excellent progress on 11 of its 12 SDS commitments.
*Supplementary information is available on the Secretariat's website at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
| Performance Indicators | Measures |
|---|---|
| HR management is improved by progress on an open and transparent process for staffing, strengthened linkages to Secretariat business planning, and implementation of an HR plan. | A corporate resourcing and recruitment plan that is aligned with the Secretariat's business requirements is developed, implemented, and integrated within the business planning process. |
Performance Summary*
In the face of significant operational challenges, the Secretariat made progress on a number of infrastructure initiatives. In 2007–08, the Secretariat developed an HR Strategy to address key staffing issues, such as recruitment and retention of staff, to adjust to the challenges of a changing workforce, and to respond to the Public Service Renewal Action Plan. An ADM Talent Management Initiative was developed to help manage succession planning. Development programs for financial officers, auditors, and economists are helping to build the Secretariat's analytical capacity through recruitment, development, and retention of new employees. Work also progressed on a competency-based framework and learning strategy for the assistants (AS) community. As with other departments, streamlining and improving HR operations is a forward-looking and ongoing priority. Advances toward this goal are reflected in the Secretariat's HR Strategy and its Public Service Renewal Action Plan, which focus on HR planning and building HR infrastructure.
*Supplementary information is available on the Secretariat's website at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
| 2007-08 | |||||
|---|---|---|---|---|---|
| Financial Resources1 ($ thousands) |
Human Resources1 (FTEs) |
||||
| Planned Spending2 |
Total Authorities |
Actual Spending |
Planned | Actual | Difference |
| 54,095 | 58,135 | 58,752 | 414 | 397 | –17 |
1. Allocated to the following program activities: Management Policy Development and Oversight and Expenditure Management and Financial Oversight.
2. Allocated to the program activities identified in note 1 and the Revitalization of the Toronto Waterfront activity.
Program activity summary
The Corporate Strategy and Services program activity includes key functions related to supporting the Treasury Board and internal management of the Secretariat. Changes are underway within the Secretariat to better lead the Government of Canada Management Agenda. A Change Initiative Action Plan was implemented to identify priorities and actions to ensure change is adopted throughout the Secretariat.
The Secretariat demonstrated leadership in the greening of its operations, including an innovative waste paper composting initiative with the occupants of L'Esplanade Laurier that increased waste diversion to a rate of 85 per cent. To address the need for highly skilled staff, the Secretariat continued to recruit and develop employees with economics backgrounds through its successful ES Development Program (ESDP). Skills development programs for financial and administrative staff were also developed in 2007–08 and are expected to be implemented in 2008–09.
Benefits for Canadians
In its role as a management office and budget office in support of Treasury Board, the Secretariat plays an important leadership role in setting management and financial performance expectations for departments and agencies. Through the Change Initiative Action Plan, the Secretariat has started to transform the way it conducts its business and supports its clients. The Secretariat is now better positioned to work with its partners to deliver the Government of Canada Management Agenda, the key vehicle for meeting new standards for management performance and expenditure management to deliver value to Canadians for their tax dollars.
Performance analysis
The Secretariat: Strategic Partner
In order to implement its Aboriginal agenda, Indian and Northern Affairs Canada (INAC) was faced with as many as 40 Memoranda to Cabinet (MC) and 60 Treasury Board submissions in one year. In response, the Secretariat spearheaded a new omnibus approach for INAC to manage its agenda more strategically. Working together, the Secretariat, INAC, the Privy Council Office, and the Department of Finance Canada developed an innovative approach that resulted in a single MC and single Treasury Board submission. The result was a much more effective use of Cabinet and Treasury Board time. The Secretariat proved itself to be a strategic partner not only to INAC but also to Cabinet and the Treasury Board, which is a concrete example of the Secretariat Change Agenda in action.
In 2007–08, the development and implementation of the Change Initiative Action Plan has been a key priority of this program activity. A key risk to its successful implementation is leadership. To address this risk, the Secretariat invested in a comprehensive engagement strategy, beginning at the senior executive level. This led to the development of the Management Excellence Charter, which demonstrates the commitment of all the Secretariat's senior executives to deliver on change. The Secretariat received a strong rating in its MAF assessments related to change management and will continue this momentum in 2008–09.
The Secretariat's performance in strengthening internal management within the government is affected by various factors. These include the high level of expertise the Secretariat requires and the high level of turnover within central agencies. External factors include a challenging labour market where there is an increasing shortage of skills and where competition for skilled workers has become global. Together, these factors increase the risk that skill development activities may not provide the expected returns of more skilled and knowledgeable employees.
Lessons Learned
In the context of public service renewal, the Secretariat made progress in 2007–08 by incorporating HR into its business planning. It also undertook a thorough exercise to evaluate lessons learned from its internal business planning, which highlighted weaknesses to be addressed in 2008–09. Given the competitive job market and turnover rates in the public service, particularly in central agencies, the Secretariat needs to adopt a risk-based, value-added approach to HR planning; for example, by focussing more attention on specialized competencies and working collaboratively on generic skill sets through collective staffing.
