ARCHIVED - Summative Evaluation of the Pilot Project on Non-Lapsing Appropriations for Capital Asset Management

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Exhibit 1.2—Logic Model for the Pilot Project on Non-Lapsing Appropriations for Capital Asset Management: Text Version

A logic model is defined as, "an illustration of the results chain or how the activities of a policy, program or initiative (in this case process) are expected to lead to the achievement of the final outcomes"¹. A logic model is not a comprehensive process map. Only the key activities, outputs and outcomes are identified.

Below is a description of the logic model for the Pilot Project on Non-lapsing Appropriations in Capital Asset Management which outlines the major activities, outputs and outcomes  that were a part of the pilot project.

The key activities of the NLA were:

• Pilot departments identify in-year unspent amounts to carry-forward to next fiscal year spending plans
• Project Office ensures availability of carry-forward amounts from previous fiscal year
• Pilot Departments expend amounts carried forward on specified capital projects
• Pilot Departments prepare or revise plans as well as complete reports for the Project Office detailing usage of carry-forward amounts

These activities result in key outputs which were:

• Supplementary Estimates that reflect carry-forward amounts
• A mechanism that simulates two-year appropriations by supplementing current fiscal period funding with previous fiscal period carry-forward
• Departmental capital projects
• Departmental Capital Budgets and spending plans that reflect actual funding
• Annual report summarizing use of carry-forward and realized benefits

In the more immediate term these activities were expected to lead to the following:

• Improved financial management of capital spending within pilot departments
• Improved project management of capital projects within pilot departments
• Improved risk management related to capital projects within pilot departments
• Documented best practices, success stories and lessons learned
• Adjustments in spending are reported to reflect actual cash outlay timing i.e. on an accrual basis

In the more intermediate term these activities were expected to lead to the following:

• Enhanced value for money within departmental capital asset portfolios
• Optimal allocation of resources within departmental investment plans
• Improved management decisions surrounding capital projects
• Improved accountability and capacity for decision-making surrounding capital projects
• Improved ability to respond to OAG recommendations for accrual accounting

Eventually the activities around the carry-forward of funds were to lead to an improvement in overall effectiveness of capital spending within pilot departments and shift investment approaches to be more strategic and longer-term in focus.  Further, it was anticipated that reporting activities would provide an evidence-based recommendation regarding continuation/expansion of non-lapsing appropriations for capital asset management.