Archived: Integrated Risk-Based Audit and Evaluation Plan 2014-2015: chapter 2
Appendices C
Contents
Appendix C. Branch and Project Resources
1. Human Resources
The AEB's ability to deliver on its plans and priorities, and to provide value-added services and advice to senior management, is dependent foremost on the capacity of its staff. This capacity is largely determined by the AEB's success at recruiting, developing and retaining an effective mix of professionals with the education, knowledge, expertise, experience and competencies required to support the Branch's mandate and complex projects. The AEB is taking a number of steps to ensure it will maintain and increase its capacity.
HR Strategy and Plan
The AEB is redeveloping its HR Strategy to better define the Branch’s capacity requirements to support its longer term needs, as well as its key objectives in related areas such as succession planning, professional development and professional designations/certification. Based on its HR Strategy, the AEB will update its HR and engagement plan, in consultation with staff, to better reflect current operating context and challenges.
Succession Planning
The AEB will continue to implement succession plans and deliberate actions to ensure it maintains key personnel and expertise in selected specialised areas that are at higher risk. Particularly in this context, the Branch will continue in 2014-15 its initiatives to reinforce capacity in areas of strategic planning, quality assurance and practices, and external audit liaison.
Professional Development and Designations
An essential AEB priority is to ensure that staff has the necessary professional qualifications, expertise and skills to carry out their responsibilities, and that ample opportunities are provided for training and development to maintain and develop their competencies. The AEB will maintain a basic training and development budget for each employee, as well as provide additional funding based on specific needs and requests (where appropriate). Also, AEB will strive to ensure that every employee has a personal learning and development plan to help him/her acquire and maintain the competencies related to their functions and career aspirations.
Training is also made available to support professional accreditation and designations. Particularly in the internal audit group, there are requirements to acquire and maintain a range of professional accounting and auditing designations. Currently, almost half the professional staff of the internal audit group has either a professional auditing or accounting designation.
Performance Management
In concert with government-wide and departmental objectives, the AEB will enhance its approach to staff performance management in 2014-15, so as to better ensure that all employees are well supported and are provided the necessary tools and training.
2. Branch Budget
The AEB's 2014-15 initial budget on which this plan is based totals $3,650K and reflects a total staff complement of 29 Full Time Equivalents (FTEs), as detailed in the following table.
| Directorates | 2013-14 Initial BudgetFootnotea Salary |
2013-14 Initial BudgetFootnotea O&M |
2013-14 Initial BudgetFootnotea Total |
2013-14 Initial BudgetFootnotea FTEs |
2014-15 Initial BudgetFootnoteb Salary |
2014-15 Initial BudgetFootnoteb O&M |
2014-15 Initial BudgetFootnoteb Total |
2014-15 Initial BudgetFootnoteb FTEs |
|---|---|---|---|---|---|---|---|---|
| DG Office | $ 220 | $ 20 | $ 240 | 2.0 | $ 195 | $ 50 | $ 245 | 2.0 |
| SPC | 511 | 141 | 652 | 6.0 | 519 | 93 | 612 | 6.0 |
| Internal Audit | 993 | 192 | 1,185 | 11.0 | 1,071 | 201 | 1,272 | 11.0 |
| Evaluation | 841 | 152 | 993 | 9.0 | 864 | 148 | 1,012 | 9.0 |
| Total Directorates | 2,565 | 505 | 3,070 | 28.0 | 2,649 | 492 | 3,141 | 28.0 |
| EAAC | 85 | 20 | 105 | - | 85 | 20 | 105 | |
| Sub-Total | $ 2,650 | $ 525 | $ 3,175 | 28.0 | $ 2,734 | $ 512 | $ 3,246 | 28.0 |
| Predetermined ProjectsFootnotec | $ 140 | $ 140 | 77 | $ 327 | $ 404 | 1.0 | ||
| TOTAL BRANCH ($000) | $ 2,650 | $ 665 | $ 3,315 | 28.0 | $ 2,811 | $ 839 | $ 3,650 | 29.0 |
The following key points should be considered to properly interpret the AEB’s budget and financial situation:
- The Branch's normal budget (i.e., excluding funds for predetermined projects) is very much comparable between 2013-14 ($3,175K) and 2014-15 ($3,246). The minor increase of about $70K is mainly attributable to economic salary increases which are outside the Department's control.
- The budget item labelled "Predetermined Projects" represents mostly funds identified and approved through TB submissions for the conduct of specific and mandatory program evaluations. These funds normally vary significantly from year to year and are not available to the Branch for other purposes.
- As the RBAEP was being finalised, the schedule for the renewal of a number of EC's sunsetter programsFootnote18 was advanced, and accordingly the corresponding evaluations were also advanced in order to ensure preliminary evaluation results would be available in 2014-15. As well, there were no opportunities to offset these pressures by delaying other projects, as most other planned evaluations for 2014-15 are also tied to FAA or TB commitments. The shortfall created by the advanced evaluation plan is not covered by the AEB's budget presented above, but the pressures will be addressed through
3. Project Resources
The initial Branch budget and staff complement includes a total of 21 FTEs in the internal audit and evaluation directorates, which translates into approximately into 2,690 person-days available to undertake internal audit and evaluation projects, and related activities. The resources available for AEB projects - both person-days (PD) and professional services budgets - are summarized in the following table.
Note that the project resources pertain only to the audit and evaluation Directorates, and do not reflect the requirements for SPC, DGO, EAAC and general management and administrative functions. The summary demonstrates that there is a small deficit between the total resources available and planned for projects (2,690 and 2,735 person-days). This relates mainly to the advancement of the evaluation plan as addressed in the preceding section.
Project Resources Summary (person-days)
| 2014-15 Project Resources | Notes (ref.) | Internal Audit | Evalua-tion | Total A&E |
|---|---|---|---|---|
Notes: 1. Directorate Resources for the Audit and Evaluation Directorates correspond to budgeted FTEs (Full Time Equivalents) converted to PDs (person-days) and adjusted for staff’s estimated statutory holidays and leaves. 2. Resources Available represents total PDs (person-days) directly available to undertake audit and evaluations projects. It is based on estimated Directorate Resources adjusted for support staff and non-project related time (e.g. management, training, conferences, support staff’s time and general administration and support). |
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| Total Directorate Resources (incl. support staff) | 1 | 2,310 | 2,100 | 4,410 |
| Less: Management, Training, Admin support and other | 820 | 720 | 1,540 | |
| Less: Estimated long term disability or leave | 100 | 80 | 180 | |
| Total Resources Available (person-days) | 2 | 1,390 | 1,300 | 2,690 |
| 2014-15 Project Resources | Notes (ref.) | Internal Audit | Evalua-tion | Total A&E |
|---|---|---|---|---|
Notes: 3. Resources Required are the PDs required for A&E projects per the detailed plans presented in Appendices. Minor differences between Project PD Available or Required represent small shortfalls or excesses (i.e. Contingency). 4. Total Resources Planned are the total PDs required to meet the plans (item 3) and the Audit Directorate’s resources planned for Audit Liaison and Coordination with external assurance providers such as the CESD. 5. Average Salary Cost per PD is the initial salary budget of the Directorates divided by the Total Directorate Resources. |
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| Resources Required per Plans (Appendices A & B) | 3 | 1,060 | 1,355 | 2,415 |
| External Audit Liaison and Coordination | 320 | Nil | 320 | |
| Total Resources Planned (person-days) | 4 | 1,380 | 1,355 | 2,735 |
| Average Salary Cost per person-days | 5 | $ 464 | $ 448 | $ 456 |
| 2014-15 Project Resources | Notes (ref.) | Internal Audit | Evalua-tion | Total A&E |
|---|---|---|---|---|
Notes: 6. Professional Servicesis the budgeted cost of professional services planned in support of projects as detailed in the plans presented in appendices. The evaluation professional services include predetermined amounts for evaluation. As well, portions of these costs are to be recovered from other departments or EC branches. |
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| Project Prof Services per Plans (Appendices A & B) | 6 | $157K | $705K | $862K |
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