Audit of External Reporting on Performance: chapter 5


4. Conclusion

Overall, the audit found adequate governance was in place at the departmental level for both the Departmental Performance Report (DPR) and Canadian Environmental Sustainability Indicators (CESI). The controls in place over CESI reporting were operating effectively, ensuring that the CESI met the quality attributes. However, governance for the DPR was not sufficiently supported by branch-level management processes and controls to compile, review and document the performance data and information and ensure they are properly approved and presented for submission to the DPR. This allowed for variability in the quality of performance data and information presented in the DPR.

In the opinion of the AEB, the Department has acquired sufficient experience in DPR external reporting to benefit from formalizing and documenting a number of its processes and controls, some as suggested by the Planning Collaboration Network (PCN). The Department has already developed some useful methods for tracking documentation and review, for example by using SharePoint technology for the production of the CESI. The AEB believes these could serve as a model for establishing common documentation and review methods for the production of the DPR, and save considerable time and duplication of effort.

In addition, common departmental guidance for all types of external reporting, with proper supporting management processes and tools, could assist the branches in all their external reporting efforts, including the DPR and CESI. Such guidance could establish broad principles for elements such as report quality; roles and responsibilities for planning, coordination, controls, review and approval; and documentation of work performed. The Department could build on its lessons learned with the DPR and CESI reporting in developing such common guidance.

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