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ARCHIVED - Report on Audit of Pay and Related Benefits

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Appendix 3 - Management Action Plan

Recommendation 1:

Priority Ranking: High

It is recommended that the Assistant Secretary, CSS ensure that verification be performed of the Regional Pay System (RPS) user/employee access rights listings to ensure their validity and appropriateness. The verification should be carried out at least twice a year by a designated departmental officer independent from the Compensation and Benefits (CAB) group and its results be reported to and monitored by senior management of Human Resources Division (HRD).

The Assistant Secretary, CSS agrees with this recommendation.

Management Action	Completion Date	Office of Primary Interest (OPI)
The validity of user/employee access rights to the RPS will be verified twice a year by an official within the HRD, but not within the CAB group.� This official will be someone sufficiently knowledgeable of human resources processes to be able to complete a credible verification.� This will be monitored by the Executive Director of HRD.	Verification will be completed once in each of the first and third quarters starting in fiscal year 2009-10.	HRD

Recommendation 2:

Priority Ranking: High

It is recommended that the Assistant Secretary, CSS ensure that detailed written procedures on the processing of pay recoveries and pay reimbursement be developed and communicated. �The procedures should cover all of the elements of the overall process, describing and defining the responsibilities of the various players involved with these particular types of pay related transactions.

The Assistant Secretary, CSS agrees with this recommendation.

Management Action	Completion Date	Office of Primary Interest (OPI)
The Pay and Related Benefits examination period was based on the fiscal year ending March 2008.� In April of 2008 a new Salary Forecasting Tool (SFT) and expenditure monitoring regime were implemented including revised business processes, documented roles and responsibilities, and an enhanced capacity in the Salary Management Unit (SMU) of General Accounting Services. Training material and documentation were developed and promulgated via training sessions and a web presence to ensure awareness of; The role of each stakeholder including SMU, Fund Center Managers (and their administrative support), and Financial Management Advisors (FMA). An Account Verification Checklist for SMU staff to ensure that all steps are followed including identification of mandatory supporting documentation to be kept in employee file and the use of an account verification stamp. New Salary Management Forms which easily identify pertinent information requirements. A new report developed by SMU to track recoveries and status. �Report to be provided to FMA to enable comparison of actual expenditures, forecast and recoveries in progress. Executive level sign offs required on salary forecast submissions. An automated and integrated worksheet solution has been developed to enhance accuracy of calculation and minimize manual intervention.	All items completed	FMD
A further element that will be developed that will assist in addressing this recommendation is: A detailed process for the payment and recovery of Interdepartmental Settlements related to salary will be developed.	September 2009	FMD

Management Action

Completion Date

Office of Primary Interest (OPI)

The Pay and Related Benefits examination period was based on the fiscal year ending March 2008.� In April of 2008 a new Salary Forecasting Tool (SFT) and expenditure monitoring regime were implemented including revised business processes, documented roles and responsibilities, and an enhanced capacity in the Salary Management Unit (SMU) of General Accounting Services.

Training material and documentation were developed and promulgated via training sessions and a web presence to ensure awareness of;

The role of each stakeholder including SMU, Fund Center Managers (and their administrative support), and Financial Management Advisors (FMA).
An Account Verification Checklist for SMU staff to ensure that all steps are followed including identification of mandatory supporting documentation to be kept in employee file and the use of an account verification stamp.
New Salary Management Forms which easily identify pertinent information requirements.
A new report developed by SMU to track recoveries and status. �Report to be provided to FMA to enable comparison of actual expenditures, forecast and recoveries in progress.
Executive level sign offs required on salary forecast submissions.
An automated and integrated worksheet solution has been developed to enhance accuracy of calculation and minimize manual intervention.

All items completed

FMD

A further element that will be developed that will assist in addressing this recommendation is:

A detailed process for the payment and recovery of Interdepartmental Settlements related to salary will be developed.

September 2009

FMD

Appendix 4 - List of Acronyms

Acronym	Description
CAB	Compensation and Benefits
CSB	Corporate Services Branch
CSS	Corporate Services Sector
FAA	Financial Administration Act
FMA	Financial Management Advisor
FMD	Financial Management Directorate
HRD	Human Resources Division
IAEB	Internal Audit and Evaluation Bureau
IFMS-SAP	Integrated Financial and Material Systems - SAP
IS	Interdepartmental Settlement
MAF	Management Accountability Framework
OGD	Other Government Department
PPIM	Personnel-Pay Input Manual
PWGSC	Public Works and Government Services Canada
RPS	Regional Pay System
SACO	Security Access Control Officer
SFS	Salary Forecasting System
SFT	Salary Forecasting Tool
SMU	Salary Management Unit
Secretariat	Treasury Board of Canada Secretariat
SPS	Standard Payment System

* For the purposes of this report, related benefits are those that are manifested in pay transactions and result in a payment issued to an entitled employee such as maternity or parental allowance, bilingual bonus, and severance pay.