Integrated Risk-Based Audit and Evaluation Plan 2016 to 2017: chapter 3
2. Planning context
2.1 Departmental priorities and risks
A. Key priorities
Environment and Climate Change Canada (ECCC) is the lead federal department for a wide range of environmental issues affecting Canadians, and plays a stewardship role in achieving and maintaining a clean, safe and sustainable environment. The Department’s programs focus on a clean environment by minimizing threats to Canadians and their environment from pollution; a safe environment by equipping Canadians to make informed decisions on weather, water and climate conditions; and a sustainable environment by conserving and restoring Canada’s natural environment. ECCC’s program activities are diversified and include climate change initiatives, environmental monitoring, research, policy development, service delivery to Canadians, regulations, enforcement of environmental laws, advancement of clean technologies and strategic partnerships.
Over the coming years, ECCC will continue to pursue a wide range of initiatives to address environmental issues of concern to Canadians. In doing so, ECCC faces increasing demands and works with multiple jurisdictions, domestically, continentally and internationally. ECCC maintains four priorities for 2016-17. These priorities reflect the Department’s stewardship mandate that, in turn, directly supports the Government of Canada’s outcome of a clean and healthy environment. The Department will pursue a number of plans to deliver these priorities, as summarized in the following tables (Source: 2016-17 Report on Plans and Priorities):
Clean environment: Manage substances and waste, and reduce pollution and emissions that directly or indirectly harm human health or the environment.
Plans for meeting the priority:
- Work with provinces, territories and Indigenous partners to establish a pan-Canadian Framework to address climate change.
- Work collaboratively with the USA and Mexico, as well as with other government departments to develop an ambitious North American clean energy and environment agreement.
- Establish and pursue international commitments, with emphasis on timely and efficient implementation of the Paris Agreement, that align with our domestic plans and contribute to a clean environment globally, as well as partnerships and climate finance to assist vulnerable countries transition to low carbon economies.
- Continue to work with provinces and territories to set strong air quality standards, implement the Air Quality Management System, and provide incentives for investments that lead to cleaner air and healthier communities.
- Through our continued implementation of the Chemicals Management Plan and the pollution prevention provisions of the Fisheries Act, environmental risks posed by harmful chemicals and substances in the air, in water and on land will be assessed, and measures to prevent or manage those risks will be developed and implemented as appropriate.
Safe environment: Provide Canadians with timely high-quality information on immediate and long-term environmental conditions.
Plans for meeting the priority:
- Deliver science-based weather and environmental services 24 hours a day, 365 days a year to inform the decisions of individuals, families and an array of economic sectors.
- Pursue up-to-date research, technology and systems that support the collection and communication of current conditions and forecasts for the public and for the aviation, marine and defence sectors. For example, continue to provide 24/7 meteorological, ocean and ice information vital to the operations of the Canadian Armed Forces, Canadian Coast Guard, and other federal users of weather and environmental information.
- Protect Canadians from the challenges of climate change, continue to undertake activities such as forecasting severe weather events and seasonal predictions, and to deliver Canada’s national climate modelling program. Work to make better science-based predictions of severe weather and climate-related events to inform provinces, territories and communities in preparing for and responding to such events. As the federal lead for adaptation, continue to advance the Federal Adaptation Policy Framework, which sets direction on adaptation at a high level.
- Provide environmental science and monitoring to support, for example, the examination of the implications of climate change.
Sustainable environment: Work to conserve and protect land, water and biodiversity.
Plans for meeting the priority:
- Sound science and solid partnerships will provide the foundation to enhance protection of Canada’s endangered species, complete robust species-at-risk recovery plans in a timely way, manage and expand National Wildlife Areas and Migratory Bird Sanctuaries and increase the proportion of Canada’s marine and coastal areas that are protected. Science will also inform the ECCC’s work with the Canadian Environmental Assessment Agency to restore robust oversight and thorough environmental assessments.
- Protect Canada’s water resources and target key areas, including the Great Lakes, the St. Lawrence River Basin, the Lake Winnipeg Basin, the Atlantic ecosystems, and other water ecosystems, by engaging stakeholders and through effective science, monitoring, regulatory tools and watershed protection.
- Monitor ecosystems and plant and animal species, and support various domestic and international partners in the conservation of important ecologically sensitive habitats by providing the necessary financial and technical assistance.
- Continue to develop and enforce a strong regulatory regime, including promoting compliance to protect wildlife and prevent pollution.
Management priority: Enhance service delivery to support the Department’s mandate.
Plans for meeting the priority:
- Leverage social media and other forms of communication to provide Canadians with timely information relating to our mandate and key priorities.
- Support Canada’s Open Government Agenda by ensuring that strong systems are in place to gather, collect, communicate and disseminate information, and work to strengthen data management and recordkeeping capacities.
- With a strong focus on results, put in place mechanisms for robust performance measurement to support decision-making, reporting and strategic investment.
- Adopt strategic and targeted actions to support employees and develop expertise (including scientific and technical) to achieve concrete results in accordance with our mandate.
B. Corporate risks
ECCC has identified certain risks that may impact the achievement of its mandate, strategic outcomes and priorities. These risks are driven by varying aspects: changes in policy and strategic direction, potential environmental hazards and emergencies, evolution of collaboration and partnerships with various stakeholders both at home and internationally, ever-changing social, economic and environmental landscape, and the need to advance science and technology. The following risks are reflected in the 2016-17 Report on Plans and Priorities:
Achieving progress on our “Clean” stewardship mandate
Many of the measures required to reduce greenhouse gas emissions are not under the responsibility of ECCC or the Government of Canada more generally.
Achieving progress on our “Safe” stewardship mandate
Failure of ECCC’s facility infrastructure and Information Technology systems may impede the Department’s capacity to monitor and predict severe weather and other programs to Canadians.
Achieving progress on our “Sustainable” stewardship mandate
Population, industrial and economic growth may continue to put stress on the environment.
2.2 Branch priorities
The Audit and Evaluation Branch’s (AEB) vision, mandate and mission presented below are essentially to support the Department in fulfilling its objectives effectively and efficiently, in the context of its many priorities, challenges and complexities.
The Audit and Evaluation Branch
Vision
To be strategic partners in the achievement of departmental outcomes through excellence in audit and evaluation services.
Mission
To enable the Department to efficiently and effectively achieve its strategic objectives and enhance its accountability to Canadians.
Mandate
To support the continuous improvement of programs, policies and initiatives and to contribute to the achievement of ECCC objectives by providing timely and objective information, assurance and advice to the DM, the Associate DM, EAAC, DEC and senior management.
It is in this context that AEB will focus its efforts on the following key priorities for the coming year:
- The overarching priority is to continue to deliver all of AEB’s core services and planned audit and evaluation projects, including:
- Deliver quality evaluation services and projects, including mandatory evaluations as required by the Financial Administration Act and by Policy;
- Deliver quality internal audit services and projects as per this RBAEP;
- Provide effective support to EAAC and DEC;
- Comply with the requirements of TB Internal Audit and Evaluation policies and directives, and maintain required professional standards and practices;
- Regularly monitor the status of outstanding management actions and recommendations pertaining to previous audit and evaluation reports.
- Maintain effective collaboration and liaison with external auditors and key stakeholders:
- Ensure effective professional liaison with external auditors (e.g. the Commissioner of the Environment and Sustainable Development (CESD) and the Office of the Auditor General (OAG)), and assist in coordinating external audits at ECCC;
- Actively support central agency initiatives in audit and evaluation;
- Pursue further opportunities for interdepartmental audit and evaluation collaboration where appropriate (such as with other science-based departments and agencies);
- Assist ECCC’s Corporate Secretariat to ensure Environmental Petitions are effectively coordinated and actioned in a timely basis.
- Provide timely and flexible support to the DMs and senior management as may be required during the year. For instance:
- Support and advise on memoranda to Cabinet and Treasury Board submissions;
- Provide advice and expertise on performance management strategies, reports and other mechanisms to improve performance and results management;
- Continue to support government-wide and ECCC priorities and initiatives;
- Actively support ECCC’s common people and financial management commitments.
- Ensure the value of AEB services and reports, through continuous improvement of quality management and professional practices. For instance, this would include:
- Improve AEB’s information management practices;
- Continue to update professional practices methodology; and
- Enhance AEB's quality assurance and professional practices and capabilities.
Also as part of this fourth priority, an overarching goal for 2016-17 will be to review and update our professional practices, plans and products to better align with the recently published TB Policy on Results and related directives, as well as the anticipated revised TB Policy on Internal Audit and related directive.
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