Analysis of Programs by Strategic Outcome - 2013–14 Departmental Performance Report - Treasury Board of Canada Secretariat
Section II: Analysis of Programs by Strategic Outcome
Strategic Outcome: Government is well managed and accountable, and resources are allocated to achieve results.
| Performance Indicator | Target | Actual Result |
|---|---|---|
| Canada’s ranking in The World Bank’s Worldwide Governance Indicators, for the third indicator, “Government Effectiveness” | Top ten among Organisation for Economic Co-operation and Development (OECD) member countries | The World Bank’s Worldwide Governance Indicators rank Canada eighth among OECD countries for government effectiveness |
Issued annually, the World Bank’s Government Effectiveness Index (GEI) is an indicator that captures perceptions about the quality of public services, the quality of the civil service, and the degree of its independence from political pressure. The GEI also measures the quality of policy formulation and implementation, and the credibility of the government’s commitment to these policies. In 2013, Canada ranked eighth among the 34 OECD countries for this indicator.
Program 1.1: Management Frameworks
The Management Frameworks program establishes principles for sound governance and management in the Government of Canada by helping ministers set government-wide policy direction in targeted areas. These areas include service and program modernization, information management, information technology, security, communications and regulatory management.
This program achieves its results by communicating clear expectations for deputy heads and by adopting principles-based approaches and risk-informed oversight. Working with departments, agencies and functional communities (e.g., regulation, information technology, security), the Secretariat provides leadership, oversight, assessment and guidance in areas related to management policy and regulatory development, compliance and performance reporting. This work also includes responding to emerging public sector management issues and promoting informed risk-taking, innovation, cost-effectiveness, efficiency, transparency and accountability.
This program is underpinned by a broad set of enabling legislation, including the Financial Administration Act and the Federal Accountability Act.
| Main Estimates | Planned Spending | Total Authorities Available for Use | Actual Spending (authorities used) | Difference (actual minus planned) |
|---|---|---|---|---|
| 53,841,513 | 53,841,513 | 58,648,770 | 57,875,343 | 4,033,830 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 374 | 360 | -14 |
The difference between the amounts under the headings Main Estimates and Total Authorities Available for Use is mainly due to transfers from Treasury Board central Votes, including severance and parental leave payments, and a transfer to Public Works and Government Services Canada for the remaining activities related to the finalization of the human resources application PeopleSoft 9.1. The severance payments accounted for the increase in actual expenditures over planned.
| Expected Results | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Continuous improvement in the quality of government-wide public service management | Per cent of federal organizations that obtained an “acceptable” MAF rating for citizen-focused service, management of security, integrated risk management, information and information technology | 75% | 100% |
Performance Analysis and Lessons Learned
In 2013–14, the Secretariat issued over 25 updates to the Treasury Board policy suite, including 7 new and amended instruments in the areas of service, information management, information technology and communications. In the regulatory management area, legislation was introduced to formalize limits on the administrative burden for business.
The Secretariat assesses the impact of its policy guidance on the quality of public service management through the Management Accountability Framework (MAF). The only area of management assessed in the 2013–14 MAF2 relating to this performance indicator was integrated risk management. Of the 33 federal organizations that were assessed, all received an “acceptable” rating, indicating that they had successfully integrated risk management into their strategic and operational planning processes. These results show that organizations are continuing to implement the key components of public service management.
Sub-Program 1.1.1: Strategic Management and Governance
Through the Strategic Management and Governance sub-program, the Secretariat provides leadership across the Government of Canada to establish a broad management agenda and promote strategic approaches to crosscutting policy issues on public sector management. Policy centres and federal institutions receive advice and support to maintain the integrity of the suite of Treasury Board policies and review and refine policy instruments to ensure they reflect government priorities, achieve management goals, appropriately manage risk and impose minimal administrative burden.
Sub-program 1.1.1 also identifies new and emerging management and governance issues; promotes increased productivity and innovation in management practices; advances modern reporting; and develops efficient, cost-effective approaches to planning, risk management and oversight and to strengthening the government’s operating environment.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 4,631,376 | 4,062,191 | -569,185 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 41 | 29 | -12 |
Actual spending was less than planned largely due to contract and staffing delays.
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Federal institutions are equipped with policy instruments to meet their accountabilities and achieve results | Per cent of active policy instruments that meet or exceed expected maturity milestones | 100% | 100% |
Performance Analysis and Lessons Learned
Maturity milestones refer to the four stages that Treasury Board policy instruments undergo as they are implemented: awareness, adoption, achieving results, and optimization. The Secretariat monitors policy implementation in various ways, including through five-year policy reviews, horizontal audits and the annual MAF assessment. The expected maturity milestone for active policy instruments in 2013–14 was “adoption.” In achieving 100 per cent of its target, the Secretariat met the implementation time frame for policy instruments.
The Secretariat’s monitoring indicated that active policy instruments were in the “adoption” stage in all federal organizations, with many instruments being fully adopted and some able to demonstrate other maturity milestones. Going forward, the Secretariat will work with organizations to develop performance indicators in order to ensure that policy instruments are achieving results.
Sub-Program 1.1.2: Sound Management and Decision Making
Through the Sound Management and Decision Making sub-program, the Secretariat provides independent strategic advice, guidance and support to federal organizations for implementing and applying Treasury Board policies, government priorities, risk-management strategies and performance management in support of sound decision making.
Sub-program 1.1.2 includes the Secretariat’s advice and guidance on resource allocation, risks and policy compliance, provided to departments and agencies during the due diligence review of Treasury Board submissions.
It also includes the Secretariat’s MAF activities, which set out the Treasury Board’s expectations for good public service management. MAF is an integrated assessment tool that helps managers, deputy heads and central agencies assess progress and strengthen accountability for management results through clear indicators and measures that gauge performance over time. This sub-program captures the strategic direction and continuous evolution of MAF, which is informed by the management expectations set out in other sub-programs of the Secretariat’s PAA.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 13,062,178 | 14,407,643 | 1,345,465 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 110 | 99 | -11 |
Actual spending was more than planned largely due to severance and parental leave payments.
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Advice and direction provided to federal organizations to support sound management and decision making | Per cent of representative deputy heads in agreement that the advice and direction provided by the Secretariat supports sound management and decision making | 70% | 75% |
| Per cent of federal organizations that obtained a MAF rating of “acceptable” for use of information for decision making | 80% | 96% |
Performance Analysis and Lessons Learned
Members of the Public Sector Management Advisory Committee (PSMAC) were surveyed on a number of questions related to the quality of the Secretariat’s advice and challenge function and the alternative approaches it suggested to challenges faced by their organizations. Deputy heads responded that the advice and direction provided by the Secretariat met their requirements. In this area, actual results for the Secretariat exceeded its target.
In addition, the Secretariat assessed its progress on ensuring that advice and direction provided to federal organizations supports sound decision making by rating organizations through the MAF on the use of evaluation recommendations. Out of the 28 federal organizations assessed, 27 received an “acceptable” rating. The Secretariat exceeded its targets related to the utility of the guidance it provides to organizations.
The Secretariat also reviewed the assessment process and renewed the MAF tool to ensure organizations’ compliance with key Treasury Board policies and directives. The Secretariat created a new online MAF portal to reduce organizations’ reporting burden while leveraging existing central data systems; streamlined the collection process for performance information; and strengthened the quality of information for decision making (e.g., benchmarking).
Unique to this review was the high level of deputy head engagement through PSMAC during the year-long development period, which brought collaboration between the Secretariat and its stakeholders to a new level. Feedback from deputy heads indicated their agreement that advice and direction provided by the Secretariat supports sound management and decision making.
Sub-Program 1.1.3: Service Modernization
Through the Service Modernization sub-program, the Secretariat provides direction and oversight to federal organizations to enhance internal and external service delivery efficiency and to improve service experiences and outcomes for individuals, businesses and employees.
Sub-program 1.1.3 works to promote client-centred service; build operational efficiency through a whole-of-government approach to service delivery; develop a culture of collaboration and service excellence; integrate multi-channel service delivery through effective use of modern technology; and enable the effective use of online technologies, including social media and collaborative technologies. This is accomplished through research, analysis, development and maintenance of policies and related policy instruments, community engagement, and leadership.
The authority for this sub-program is the Financial Administration Act.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 4,811,432 | 4,713,739 | -97,693 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 32 | 20 | -12 |
Actual spending aligned with plans; however, spending on goods and services offset the decrease in salary spending.
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Federal organizations are equipped with knowledge and guidance to implement sound service and GC 2.0 management practices3 | Per cent of planned policy activities completed | 80% | 99% |
Performance Analysis and Lessons Learned
The Secretariat exceeded its target for completion of planned policy activities that enhance the efficiency of internal and external service delivery and improve services for citizens, businesses and employees. The Secretariat completed several planned activities including drafting and publishing key policy instruments such as the Policy on Service. To respond to the emerging service environment and the increasing use of social media, the Secretariat issued new guidance including the Standard on Social Media Account Management, the Guideline on Official Use of Social Media, the Policy on Acceptable Network and Device Use and the Guideline on Acceptable Network and Device Use.
Sub-Program 1.1.4: Information Management, Access and Privacy
Through the Information Management, Access and Privacy sub-program, the Secretariat ensures the continual improvement of the management of information across the Government of Canada by providing strategic direction and leadership to federal institutions on record keeping, business intelligence, data management, web content management, access to information, and privacy protection.
Sub-program 1.1.4 is focused on ensuring that information is safeguarded as a public trust and managed as a strategic asset. It further ensures that information is open to the public whenever possible, that Canadians can exercise their right to access and reuse information, and that personal information is protected against unauthorized collection, use and disclosure. The sub-program’s objectives are accomplished by developing and maintaining policy instruments, encouraging collaboration between government institutions, monitoring and overseeing activities, providing leadership, and working with partners. This includes community development, learning and outreach activities.
The authority for this sub-program comes from the Financial Administration Act, the Access to Information Act and the Privacy Act.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 7,496,584 | 9,307,864 | 1,811,280 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 51 | 64 | 13 |
Actual spending was more than planned largely due to the Open Government initiative and severance and parental leave payments.
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Federal organizations are equipped with knowledge and guidance to safeguard information as a public trust, and manage it as a strategic asset | Per cent of planned policy activities completed | 80% | 88% |
Performance Analysis and Lessons Learned
The Secretariat exceeded its target for completion of planned policy activities that support the management of information across the Government of Canada.
The Secretariat successfully completed the five-year review of the Policy on Information Management. In addition, it published a new Standard on Email Management, which provides direction on managing email and instant messages, and safeguarding information of business value. Also, draft policy instruments including the Directive on Open Government and the Standard on Digitization of Source Paper Records were shared on GCpedia.
Sub-Program 1.1.5: Management of Information Technology
Through the Management of Information Technology sub-program, the Secretariat provides federal organizations with strategic direction and leadership on the management of information technology (IT). Its whole-of-government strategies focus on standardizing, consolidating and re-engineering IT systems to enable effective program and service delivery. The Secretariat also optimizes Government of Canada IT investments through effective management and governance of IT-enabled projects, and supports Shared Services Canada, a centralized department that provides email, data centre and network services to the largest departments in the Government of Canada.
Sub-program 1.1.5 objectives are achieved through IT frameworks, policies, directives and standards, such as the Treasury Board Information Technology Standards (TBITS), that guide Government of Canada institutions in implementing specific technical issues. The Secretariat monitors departmental implementation of this sub-program through oversight, evaluation and reporting activities, including a challenge function that seeks to ensure best value in IT and web investments on behalf of taxpayers.
The authority for this program is the Financial Administration Act.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 6,846,402 | 11,337,985 | 4,491,583 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 51 | 65 | 14 |
Actual spending was more than planned largely due to the Government of Canada Business Transformation Initiative, as well as severance and parental leave payments.
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Federal organizations are equipped to move toward standardization and consolidation of the Government of Canada’s web presence and IT solutions | Per cent of planned policy activities completed | 80% | 80% |
| Per cent of federal organizations showing progress in aligning with the strategic direction on standardization, consolidation and re-engineering | 75% | 93% |
Performance Analysis and Lessons Learned
Overall, the Secretariat ensured that federal organizations were moving toward standardizing and consolidating their web presence and IT solutions by meeting its target for planned policy activities completed, and substantially exceeding its target for aligning organizations in their strategic management of IT resources.
The Secretariat successfully completed the five-year review of IT policy instruments and drafted new ones to strengthen the IT management regime. The Secretariat also ensured that investments were aligned to government-wide and departmental outcomes, and strengthened the requirements of deputy heads and departmental chief information officers.
To improve clarity, the Secretariat consolidated targeted web standards into a single standard to support policy suite renewal, and monitored compliance with the Standard on Web Accessibility. It also launched the Web Experience Toolkit, a collection of reusable open source software components that supports the release of the Canada.ca website.
In addition, as part of its project review and oversight function, the Secretariat updated policy guidance and processes for the Independent Review Program. Ongoing outreach helped enable organizations to use IT project management tools and practices.
The Secretariat promoted the Government of Canada’s IT Modernization Agenda to develop a well-informed IT community aligned with government-wide strategic direction. It monitored compliance with the IT Modernization Strategy through web accessibility reports, as well as through the pilot monthly oversight program involving 12 federal organizations.
Sub-Program 1.1.6: Government Security
Through the Government Security sub-program, the Secretariat contributes to improving the Government of Canada’s security by supporting departmental and government-wide security management to protect information, assets, individuals and services against internal and external threats. Sub-program 1.1.6 focuses on governance, departmental security management (including cyber security), identity management, individual security screening, physical security, security of information and information technology, security in contracting, and the continuity of government operations and services. These activities enable effective and efficient management of security within departments and throughout government.
The objectives of this sub-program are accomplished through developing and maintaining policy instruments; enabling the security community by providing guidance and sharing best practices; encouraging collaboration between departments; monitoring and overseeing security activities; providing leadership and working with partners; developing a cyber authentication renewal and federating identity program in support of service modernization; and supporting Government of Canada strategic security initiatives, including initiatives related to Canada’s Cyber Security Strategy.
The authority for this program derives from the Financial Administration Act.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 10,940,499 | 8,515,902 | -2,424,597 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 48 | 42 | -6 |
The lapse of funds is predominantly due to staffing and procurement delays on some projects.
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Federal organizations and agencies are equipped with knowledge, direction and guidance to implement and evolve sound security management practices | Per cent of planned policy activities completed | 80% | 84% |
Performance Analysis and Lessons Learned
The Secretariat exceeded its target on completion of planned policy activities that enable efficient and effective security modernization. It demonstrated leadership and provided the security community with guidance and leading practices.
Significant progress was made on several fronts, including the Standard on Security Screening. Activities were reprioritized to align with the direction of the Policy on Government Security.
The Secretariat conducted an extensive review of policy instruments to better harmonize them with government-wide initiatives and priorities, resulting in a more streamlined policy suite that reflects the current dynamic security environment.
Sub-Program 1.1.7: Communications and Corporate Identity
Through the Communications and Corporate Identity sub-program, the Secretariat helps Government of Canada departments and agencies effectively manage communications and corporate identity within their organizations. Sub-program 1.1.7 is necessary to ensure that federal organizations inform the public of government policies, programs, services and initiatives; consider the public’s views and needs in their development; and visually identify government assets and activities through the official symbols of the Government of Canada.
To meet these goals, the Secretariat proposes government-wide policy direction to Treasury Board ministers, implements approved policy instruments, examines the extent to which departments are in compliance with key policy requirements, and takes corrective measures to address compliance issues. To assist compliance with policy requirements, the Secretariat provides policy interpretation, advice and outreach to all government departments and agencies, in particular to communications staff.
The legislative authority for this program is section 7 of the Financial Administration Act.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 907,711 | 972,035 | 64,324 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 10 | 8 | -2 |
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Communications and corporate identity are effectively managed within federal organizations in a manner consistent with the Communications Policy of the Government of Canada and the Federal Identity Program Policy | Per cent of organizations in compliance with selected requirements of the Communications Policy of the Government of Canada and the Federal Identity Program Policy, and their related instruments | 80% | 74% |
Performance Analysis and Lessons Learned
Government departments did not meet performance expectations set by the Secretariat in the area of communications and corporate identity. The introduction of a more rigorous assessment methodology, moving from self-assessment to evidence-based assessment of existing data sources, explains the variance. The compliance level attained provides a snapshot of the extent to which institutions effectively manage communications and corporate identity requirements.
Government-wide monitoring of key policy requirements was based on evidence submitted by organizations or available in the public domain. For 2013–14, 74 per cent of organizations complied with selected requirements of the Communications Policy of the Government of Canada and the Federal Identity Program Policy.
Sub-Program 1.1.8: Regulatory Management
Through the Regulatory Management sub-program, the Secretariat supports the Treasury Board as a committee of ministers in considering Governor in Council regulations and orders. Regulation is one of the key instruments to advance the government’s policy agenda and to fulfill statutory responsibilities through a number of acts to protect the health, safety and security of Canadians, their environment and economy. Regulations must be developed and implemented in a way that reduces burden on business, makes it easier to do business with regulators, and improves service and predictability for all stakeholders. Canada’s regulatory policy is the Cabinet Directive on Regulatory Management.
The Secretariat supports the Treasury Board for the continuum of regulatory development, implementation and monitoring through its three main business lines: 1) Challenge function—regulatory proposals are reviewed on a submission-by-submission basis to ensure quality design; 2) Policy leadership—guidelines and tools are developed to assist departments in complying with the directive when preparing regulatory submissions, including new requirements related to systemic regulatory reforms; and 3) Oversight—ongoing monitoring and reporting of regulatory system performance to support red tape reduction efforts.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 5,145,331 | 4,557,984 | -587,347 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 31 | 33 | 2 |
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Regulations approved by the Governor in Council address risks and limit new administrative burden on business via the application of the reconciliation requirement of the One-for-One Rule | Per cent of regulations approved by the Governor in Council that address risks while controlling administrative burden on business through the One-for-One Rule | 90% by March 2015 | 100% |
Performance Analysis and Lessons Learned
The Secretariat exceeded its performance expectations in the area of regulatory management. Federal organizations offset administrative burden on business and eliminated regulations in accordance with the One-for-One Rule while continuing to design regulations that address risk. Since its effective date in 2012 until March 2014, the Rule has resulted in a net annual reduction of almost $21 million in administrative burden on business, an estimated annual savings of 263,000 hours in time spent dealing with regulatory red tape, and a net of 19 federal regulations taken off the books. The Rule continues to play an important role, along with other systemic regulatory reforms, in addressing business irritants and controlling administrative burden arising from regulation. The results demonstrate the Rule’s effectiveness in controlling regulatory red tape. Other reforms were also implemented to help reduce administrative burden including the Small Business Lens, forward regulatory plans, and service standards for high-volume regulatory authorizations.
Program 1.2: People Management
The People Management program supports activities of the Treasury Board in its role as the employer of the core public administration. The program’s primary objectives are to lead people management and promote leadership excellence, to support human resources infrastructure and to ensure the appropriate degree of consistency in people management across the public service. In certain instances, activities extend beyond the core public administration to separate agencies, members of the Royal Canadian Mounted Police and the Canadian Forces, locally engaged staff, students and appropriation-dependent Crown corporations.
To support deputy heads and provide Parliament and Canadians with a clear view of the overall state of people management, this program enables the development and implementation of direction-setting strategic frameworks and policies for classification, executive management, official languages, and values and ethics; the establishment of people management indicators, measures, oversight and monitoring; and the collection and analysis of reliable and consistent data regarding the public service. This program enables prudent fiscal management of resources in the areas of classification, total compensation (collective bargaining, wages and salaries, terms and conditions of employment, pensions and benefits) and labour relations, and it supports departments in implementing decisions by the Government of Canada regarding expenditures and programs.
Responsibilities in areas other than classification and labour relations are shared with the Expenditure Management program. The People Management program is underpinned by a number of pieces of legislation, which are identified in the Policy Framework for People Management and the Policy Framework for the Management of Compensation.
| Main Estimates | Planned Spending | Total Authorities Available for Use | Actual Spending (authorities used) | Difference (actual minus planned) |
|---|---|---|---|---|
| 51,859,283 | 51,859,283 | 58,581,776 | 57,834,089 | 5,974,806 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 373 | 405 | 32 |
The difference between the amounts under the headings Main Estimates and Total Authorities Available for Use is mainly due to the receipt of severance and parental leave payments, the Workplace Wellness and Productivity Strategy, and the Joint Learning Program. The severance payments accounted for the increase in expenditures over planned. The lapse is attributable to Economic Action Plan measures announced in Budget 2012.
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Effective people management in the Government of Canada | Per cent of assessed organizations that obtained an “acceptable” MAF rating for people management | 95% by March 2017 | 94% |
| Per cent of assessed organizations that obtained an “acceptable” MAF rating for areas of weakness identified in the previous round of assessment for people management | 65% | 56%4 |
Performance Analysis and Lessons Learned
In the last round of MAF assessments, 94 per cent of federal organizations achieved an “acceptable” rating for people management, effectively implementing the Common Human Resources Business Process, budgetary reduction commitments and Public Service Employee Survey action plans. In the area of official languages, 97 per cent of organizations received an “acceptable” MAF rating, indicating an extensive commitment to using both official languages.
Through the people management program, the Secretariat continued to support its priority to develop a modern and sustainable approach to human resources management. The Secretariat strengthened workforce planning and performance through extensive preparation for the implementation of the Directive on Performance Management on April 1, 2014. As well, it advanced a simplified, integrated and modernized approach to human resources processes via the Common Human Resources Business Process.
Opportunities for improvement were identified in the areas of employee learning, performance and talent management, and workload and workplace planning effectiveness. While there was a substantial increase in the number of organizations that achieved an “acceptable” rating, the Secretariat did not meet its targets. Results were due to changes in the MAF methodology, which raised the minimum score necessary to obtain a rating of “acceptable,” and the fact that nine departments assessed in 2012–13 were not assessed in 2013–14.
Sub-Program 1.2.1: Direction Setting
Through the Direction Setting sub-program, the Secretariat ensures that organizations of the core public administration receive high-quality advice, guidance and support for people management and related policy instruments.
Sub-program 1.2.1 includes developing and implementing strategic frameworks; establishing, assessing and monitoring performance expectations; and establishing risk-based policies in areas of employer responsibility.
This sub-program is supported by research, forecasting and business intelligence to enable evidence-based decision making.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 20,461,680 | 19,428,832 | -1,032,848 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 162 | 143 | -19 |
Actual spending and FTEs aligned with plans.
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Federal organizations are equipped with the knowledge and guidance to address people management priorities | Per cent of people management policy instruments that have been reviewed according to established review cycles | 100% by March 2020 | 100% |
Performance Analysis and Lessons Learned
The Secretariat successfully equipped federal organizations to address people management priorities by ensuring that relevant policy instruments were reviewed in accordance with established review cycles. The Secretariat implemented changes to labour relations as outlined in the Economic Action Plan 2013 Act, No.2, consolidated labour tribunals to create the Public Service Labour Relations and Employment Board, and modernized the essential services regime and the collective bargaining framework. The Secretariat also worked with bargaining agents to review policy instruments, such as the Travel Directive and the Isolated Posts and Government Housing Directive, and it completed required policy changes to support pay modernization.
Work progressed in consolidating people management policies; 14 policies were consolidated into one with improved flexibilities for deputy heads to exercise their delegated authorities. The Secretariat supported federal organizations in the continued implementation of values and ethics activities. All organizations have demonstrated progress in establishing codes of conduct that conform to the Values and Ethics Code for the Public Sector and are engaging in dialogue centred on values and ethics.
Sub-Program 1.2.2: Enabling Infrastructure
Through the Enabling Infrastructure sub-program, the Secretariat guides and supports deputy heads’ collective responsibility for putting in place efficient and effective people management through common business processes, information systems, best practice tools and sound data.
The objectives of sub-program 1.2.2 are achieved by strengthening the existing governance of human resources management; championing the human resources functional community; and establishing a broad engagement strategy to facilitate a shift in human resources practices, behaviours and relationships, while leveraging Web 2.0 technology. Defining a common way to deliver human resources services throughout the Government of Canada will establish a comprehensive blueprint for deriving data architecture and definitions.
The Secretariat builds on this foundation by maximizing investments made in information technology solutions for modernizing human resources services and programs and by increasing its capacity to define, capture and measure business intelligence, and understand the perceptions and needs of public servants.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 19,529,126 | 27,877,165 | 8,348,039 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 117 | 191 | 74 |
Actual spending was more than planned mainly due to performance management activities to support the implementation of the Directive on Performance Management and severance and parental leave payments.
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Federal organizations are equipped with processes, tools, data and systems to continuously improve their people management practices | Per cent of organizations that have adopted standardized processes, tools, data or systems | 100% by March 2020 | 100% for CHRBP |
Performance Analysis and Lessons Learned
The Secretariat supported federal organizations in implementing standardized human resources processes, tools, data and systems to achieve cost and process efficiencies in service delivery across government. A standard human resources system (PeopleSoft 9.1) was released for adoption by 112 federal organizations over the next five years. In 2013–14, fifteen organizations (13.4 per cent) committed to implementing this standard system during the next fiscal year.
Full implementation of the Common Human Resources Business Process (CHRBP) across government was achieved by March 31, 2014. A key concept embedded in the CHRBP initiative during 2013–14 was the recognition, both formal and informal, of employee contributions.
The Secretariat completed the infrastructure to build public service–wide capacity for the systematic and consistent implementation of the Directive on Performance Management. It provided mandatory training for all managers and supervisors, and developed guides and standardized tools to support managers in capturing employee performance, reporting on results and effectively managing performance.
Sub-Program 1.2.3: Comprehensive Management of Compensation
Through the Comprehensive Management of Compensation sub-program, the Secretariat provides advice to the Treasury Board, the Department of Finance Canada, the Privy Council Office and other federal organizations in support of the Treasury Board’s management office, employer and budgeting roles.
Comprehensive compensation management encompasses wages and other cash compensation, including pay equity and equitable compensation. It involves establishing and maintaining public service pensions and benefits and other non-monetary forms of compensation, such as terms and conditions of employment and other related workplace policies.
The Secretariat develops plans and strategies related to total compensation through collective bargaining; external, independent advisory committees; and active stakeholder engagement with organizations, bargaining agents and separate agencies, the Canadian Forces and the Royal Canadian Mounted Police. This allows the Government of Canada to appropriately recruit and retain its workforce. To support consistency and results, the Secretariat performs an oversight and performance management function in applying its workforce policies to ensure program delivery standards for all employees, including executives.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 11,868,477 | 10,528,092 | -1,340,385 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 94 | 71 | -23 |
Actual spending was less than planned mainly due to Economic Action Plan measures announced in Budget 2012.
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| The comprehensive management of compensation supports the Government of Canada to meet its objectives for sustainable recruitment and retention and to fulfill its employer obligations | Per cent of government objectives met in the areas of recruitment and retention or employer obligations | 100% by March 2020 | 100% of the PSHCP initiative completed |
Performance Analysis and Lessons Learned
The Secretariat is committed to achieving comprehensive compensation management by March 2020 to meet its objectives for sustainable recruitment and retention, and fulfill its employer obligations. As a first step, the Secretariat met its target to complete all elements of the Public Service Health Care Plan (PSHCP) initiative in 2013–14.
In March, the Secretariat led the process for negotiating changes to the PSHCP with bargaining agents, pensioner representatives and the government. Based on estimates, these changes—the transition to equal cost-sharing of contributions, the revision of eligibility requirements for retired employees, and the inclusion of all plan members in benefit enhancements—will result in savings of roughly $6.7 billion over six years under accrual accounting. The government is committed to supporting the health and wellness of employees and retirees while ensuring that the PSHCP continues to be affordable, sustainable and comparable with other employer-sponsored health care plans in Canada.
The Secretariat’s commitment to comprehensive compensation management involves a wide range of initiatives and activities, including expenditure and strategic management, pensions and benefits, disability and sick leave management, and job classification renewal. Ongoing efforts have resulted in gradual improvements, with delivery support from other departments such as Public Works and Government Services Canada. For example, modernizing the government’s human resources regime and controlling the wage bill is ongoing. Additionally, the Secretariat continued development of a compensation strategy to align the core public administration, the Canadian Forces, the RCMP and the separate agencies.
Regarding pensions, the Secretariat developed an action plan to address recommendations from the performance audit of public sector pension plans, which was completed by the Office of the Auditor General on January 17, 2014.
Program 1.3: Expenditure Management
The Expenditure Management Program aims to align resources to achieve government priorities in a way that maximizes value for money and provides a whole-of-government perspective on matters related to direct program spending.
Working with appropriated organizations and most Crown corporations, the Secretariat undertakes the review, analysis and challenge of plans and proposals that involve federal spending. This is achieved by developing expenditure forecasts and strategies, management of total compensation and promoting results-based management.
This work, as well as the production of government Estimates documents and reporting to Parliament, forms part of the Expenditure Management System. This is the framework for developing and implementing the government’s spending plans and priorities within the limits established by the budget in coordination with the Department of Finance Canada and the Privy Council Office.
The primary legislation underpinning program activities is the Financial Administration Act, as well as the appropriation acts associated with the Estimates.
| Main Estimates | Planned Spending | Total Authorities Available for Use | Actual Spending (authorities used) | Difference (actual minus planned) |
|---|---|---|---|---|
| 32,866,405 | 32,866,405 | 36,724,338 | 35,573,464 | 2,707,059 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 271 | 258 | -13 |
The difference between the amounts under the headings Main Estimates and Total Authorities Available for Use is mainly due to transfers from Treasury Board central Votes for severance and parental leave payments. The severance payments accounted for the increase in expenditures. The year-end surplus is due to project and staffing delays.
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Government expenditures facilitate the achievement of government priorities in a prudent, effective and accountable manner | Per cent of federal organizations that obtained an “acceptable” rating for managing for results | 80% | 74% |
| Per cent of large organizations that obtained an “acceptable” rating for quality and use of evaluation | 75% | 97% | |
| Per cent of organizations whose year-end expenditures are within the targeted range of planned expenditures (15%) | 80% | 70% |
Performance Analysis and Lessons Learned
The Policy on Management, Resources and Results Structures supports the development of a common government-wide approach to identify programs and collect, manage, and report on financial and non-financial information related to those programs. Seventy-two organizations participated in the Management, Resources and Results Structures (MRRS) amendment process. Of these, 74 per cent obtained an “acceptable” rating because their PAA and Performance Measurement Framework (PMF) were deemed to be compliant with the MRRS policy. The Secretariat continued to work with organizations to improve and strengthen their PAAs and PMFs through targeted outreach and engagement.
For quality and use of evaluation, 97 per cent of large organizations received an “acceptable” rating overall as part of their assessment under the MAF process. As the function has matured in the Government of Canada, evaluations have improved in quality in terms of addressing reporting requirements, including core issues and the logical flow of findings, conclusions and recommendations. Further, improved processes have been put in place to ensure that evaluations are available for use in expenditure management, public reporting, and program or policy improvements. Large organizations increasingly use evaluations as a source of information for evidence-based decision making to achieve government priorities.
Seventy per cent of federal organizations’ actual expenditures were within their targeted range of planned expenditures. While this result represents an improvement from 67 per cent in 2012–13, it still remains 10 percentage points below the stated target. The variance reflects reductions in actual spending, in response to changing government priorities as outlined in Economic Action Plan 2012; management of expenditures; and program and project delays, among other considerations. Organizations are expected to explain significant variances between their planned and actual program spending in their respective 2013–14 Departmental Performance Reports.
Sub-Program 1.3.1: Results-Based Expenditure Management
Through the Results-Based Expenditure Management sub-program, the Secretariat aims to ensure that program spending focuses on results, provides value for taxpayers’ money and aligns with government priorities.
The Secretariat undertakes outreach activities, provides guidance and assesses performance so that federal organizations are equipped with the knowledge, tools and resources needed to manage for results. The Secretariat also supports reviews of government spending to drive excellence in program performance and services to Canadians, and to ensure value for money.
The Policy on Management, Resources and Results Structures and the Policy on Evaluation underpin this sub-program.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 4,576,596 | 5,017,865 | 441,269 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 41 | 42 | 1 |
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Departments and agencies are equipped with the tools and guidance they need to manage for results | Per cent of federal organizations that “mostly” or “strongly” agree the tools or guidance received from results-based management are useful | 80% | 60% |
| Per cent of large organizations that obtained an “acceptable” MAF rating for the use of evaluations to support decision making | 75% | 100% |
Performance Analysis and Lessons Learned
Based on feedback received from 33 federal organizations, approximately two thirds agreed that the tools provided by the Secretariat for facilitating the implementation of MRRS are useful (e.g., website information, instructions, the approval guide); more than half agreed that the guidance received is useful (e.g., training sessions, workshops, one-on-one analyst interaction). Taken together, these results represent an 18-per-cent drop from 2012–13 (i.e., from 78 per cent to roughly 60 per cent). No respondents indicated that they strongly or mostly disagreed that the tools and guidance received are useful.
Federal organizations acknowledged the general usefulness of results-based management tools and guidance in providing overall direction and timelines; however, the variance of 20 percentage points from the target is substantial and can be attributed to a desire for more detailed guidance in support of new requirements. The Secretariat has implemented measures to strengthen organizational engagement, especially regarding new requirements, and continues to improve its guidance and outreach with federal organizations.
In 2013–14, all large federal organizations were rated overall as “acceptable” for the use of evaluation to support decision making, inform Treasury Board submissions, report on expenditures, and improve policies and programs.
Sub-Program 1.3.2: Expenditure Management Advice and Reporting
Through the Expenditure Management Advice and Reporting sub-program, the Secretariat supports sound decision making by providing reliable, detailed and timely information and by reporting on spending and resource allocation.
In support of the Treasury Board’s budget management role in the government-wide expenditure cycle (i.e., expenditure planning, resource allocation and decision making), the Secretariat provides independent analysis and advice to the Treasury Board and exercises a challenge function for expenditure and other proposals from federal organizations.
The Secretariat also develops departmental and whole-of-government views of expenditure management and provides support during the annual budget process, as well as advice on access to the Treasury Board’s central Votes and management reserve. The Secretariat leads the process for obtaining parliamentary approval of appropriation acts by preparing the government’s Main and Supplementary Estimates for tabling in the House of Commons; explaining Estimates requirements to parliamentary committees; and providing ongoing guidance and strategic advice to government departments and agencies in preparing their Reports on Plans and Priorities and Departmental Performance Reports.
This sub-program also includes reporting to Parliament and Canadians more broadly at the whole-of-government level.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 20,797,508 | 21,116,778 | 319,270 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 170 | 147 | -23 |
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Decision makers have the necessary financial and non-financial information to make departmental and government-wide expenditure management decisions | Per cent of Secretariat officials with direct access to tools presenting integrated departmental and government-wide expenditure management information | 80% | 100% |
| Per cent of expenditure management reporting targets achieved | 100% | 100% |
Performance Analysis and Lessons Learned
In support of informed decision making, the Secretariat exceeded expectations in providing tools to access integrated departmental and government-wide expenditure management information, both financial and non-financial. In April 2013, the Secretariat launched the TBS InfoBase, a searchable online database that provides quick and easy access to detailed information on government spending, including current and historical financial information for all organizations that received government appropriations. The TBS InfoBase presents a comprehensive government-wide picture through comparative analysis of data from all federal organizations. The Secretariat also met its expenditure management reporting targets by posting the Estimates to the website when documents were tabled in Parliament.
Sub-Program 1.3.3: Compensation Expenditure Management
Through the Compensation Expenditure Management sub-program, the Secretariat provides advice to the Treasury Board, the Department of Finance Canada, the Privy Council Office and other federal organizations in support of the Treasury Board’s role in managing total compensation expenditures across the federal government. This role includes identifying total compensation and pensions and benefits cost pressures.
The Secretariat develops analysis and recommendations for managing compensation, including wages and other cash compensation, pensions and insurance benefits, and paid time off. As part of this sub-program, the Secretariat also provides advice on managing the compensation reserve.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 7,492,301 | 9,438,821 | 1,946,520 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 60 | 69 | 9 |
Actual spending was more than planned due to the necessary internal reallocation of funds required in support of Classification Program activities.
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| The Government of Canada is able to manage compensation expenditures in a way that is consistent with the principles of external comparability, internal relativity, performance and affordability identified in the Policy Framework for the Management of Compensation | Per cent of compensation decisions that are affordable and that support alignment with the external market | 90% | 88% |
Performance Analysis and Lessons Learned
Overall, the Government of Canada has managed compensation expenditures that are affordable and closely aligned with the external market. Most core public administration groups that have reached settlements are covered by collective agreements in line with pattern economic wage increases, i.e., 2011–12 (1.75 per cent), 2012–13 (1.5 per cent) and 2013–14 (2.0 per cent). Some groups received higher settlements due to specific circumstances (e.g., arbitral awards) or to address recruitment and retention issues, consistent with the compensation policy framework.
Program 1.4: Financial Management
The Financial Management program provides oversight and direction to federal organizations on improving the stewardship of taxpayers’ dollars and government assets. The program works to strengthen financial management, internal audit, management of real property and materiel, investment planning, project management and procurement across the federal public service.
Program objectives are accomplished by providing direction to departments; demonstrating leadership; developing and maintaining policies, guidance and practices; nurturing sustainable and professional communities (e.g., finance, procurement, audit); and helping improve government operations. The primary legislation issuing program authority is the Financial Administration Act.
| Main Estimates | Planned Spending | Total Authorities Available for Use | Actual Spending (authorities used) | Difference (actual minus planned) |
|---|---|---|---|---|
| 32,613,027 | 32,613,027 | 32,869,903 | 31,291,934 | -1,321,093 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 224 | 195 | -29 |
A minor increase is showing in the amount under the heading Total Authorities Available for Use compared with the amount under Main Estimates. Actual spending was less than planned due to project and staffing delays.
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Sound, government-wide comptrollership | Per cent of federal organizations that obtained an “acceptable” MAF rating for financial management and control, internal audit, and management of acquired services and assets | 85% | 90% |
Performance Analysis and Lessons Learned
Federal organizations continued to make progress and exceed expectations on financial management and control, internal audit, and management of acquired services and assets (an improvement of six percentage points from 2012–13). The Secretariat supports organizations throughout by developing sound, government-wide comptrollership and providing additional support to organizations that encounter challenges.
Sub Program 1.4.1: Financial Management, Oversight and Reporting
Through the Financial Management, Oversight and Reporting sub-program, the Secretariat seeks to strengthen financial management, oversight of financial performance in departments and agencies, and financial reporting in the Government of Canada. The Secretariat establishes performance expectations for effective financial management and assists departments and agencies in achieving these expectations.
The Secretariat provides advice on the interpretation of financial policy instruments, clarifies the roles and responsibilities of policy stakeholders, monitors compliance with policy instruments and reviews government financial statements to ensure they comply with accounting standards. It also provides enabling functions, community development and capacity building.
These activities are ultimately intended to improve the financial management function across government, as well as the quality and timeliness of the financial information provided to parliamentarians and Canadians on the state of government-wide financial results.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 14,777,465 | 16,609,521 | 1,832,056 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 107 | 86 | -21 |
Actual spending was higher than planned due to the Financial Management Transformation Initiative. This initiative is a multi-year effort to improve the quality and availability of decision-making information by bringing more commonality to financial management and materiel systems, standardizing processes and information, and resetting the fundamentals of financial management.
| Expected Results | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Federal organizations are equipped to implement and sustain performance in financial management, oversight and reporting | Per cent of federal organizations that obtained an “acceptable” MAF rating for financial management and control | 85% | 100% |
Performance Analysis and Lessons Learned
All assessed organizations obtained an “acceptable” overall rating in the MAF for financial management and control, which exceeded expectations. In particular, large organizations are at, or nearing, the ongoing monitoring stage in the assessment of their internal control systems. The MAF results indicate that sound financial management and stewardship practices are in place in federal organizations that represent more than 80 per cent of government expenditures.
The Secretariat continued to monitor the reliability and timeliness of financial information provided to support the Public Accounts of Canada and The Fiscal Monitor. For the finance community, the Secretariat advanced community development, capacity building and learning. The Secretariat also focused on talent management to strengthen the stewardship of financial resources by fostering the development of well-qualified and experienced candidates that can serve as chief financial officers.
Sub-Program 1.4.2: Internal Audit
Through the Internal Audit sub-program, the Secretariat provides leadership in applying the internal audit function across government and promotes independent audit assurance through internal audit practices. The Secretariat establishes performance expectations for effective internal audit. It assists departments and agencies in achieving these expectations by providing them with advice on the interpretation of the Policy on Internal Audit, clarifying the roles and responsibilities of policy stakeholders and monitoring compliance.
To further strengthen the internal audit function government-wide, the Secretariat promotes professionalism and capacity building in the internal audit community and supports the recruitment, appointment and development of external audit committee members. The Secretariat also leads horizontal audits in large departments and agencies; performs horizontal and core control audits in small departments and agencies; and, since April 2012, provides internal audit services to the regional development agencies.
The Secretariat performs this work to increase and strengthen stewardship, accountability, risk management, governance and internal controls within departments and agencies across the federal government.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 9,623,246 | 7,185,215 | -2,438,031 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 62 | 60 | -2 |
Actual spending was less than planned due to the transfer of funding to the Financial Management, Oversight and Reporting sub-program in support of the Financial Management Transformation Initiative, as well as due to staffing delays.
| Expected Results | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Internal audit functions in federal organizations provide independent assurance to their deputy heads on governance, risk management, and control processes | Per cent of federal organizations that obtained an “acceptable” MAF rating for the effective delivery of internal audit services | 90% | 94% |
| Per cent of federal organizations that received a “generally conforms” rating on a practice inspection | 95% | 97% |
Performance Analysis and Lessons Learned
The Secretariat established performance expectations for effective internal audit and provided advice to federal organizations in achieving expectations. Ninety-four per cent of organizations achieved a MAF rating of “acceptable” for internal audit services, exceeding the Secretariat’s target by four percentage points.
All federal organizations developed risk-based audit plans and implemented over 85 per cent of planned internal audits. Internal audit regimes are increasingly using technology in a more efficient manner. The number of organizations employing new technologies in conducting audits has grown from 8 organizations in 2009 to 25 this year.
All federal organizations are required by the Treasury Board Policy on Internal Audit and the Internal Auditing Standards for the Government of Canada to conduct a practice inspection, an independent quality assurance assessment to determine compliance with professional audit standards, at least every five years. Of the 39 organizations that completed a practice inspection, 97 per cent achieved a rating of “generally conforms”(the highest rating), exceeding the target of 95 per cent.
Sub-Program 1.4.3: Assets and Acquired Services
Through the Assets and Acquired Services sub-program, the Secretariat monitors performance on the management of real property, materiel, procurement, projects and investment planning. The Secretariat provides leadership and oversight to inform decision making by ministers and officials in central agencies and departments. It develops and implements Treasury Board’s policies to support efficient management of public assets and acquired services.
To help departments achieve performance expectations, the Secretariat provides advice on the interpretation of policies and standards, monitors compliance and facilitates capacity development within the relevant functional communities.
| Planned Spending | Actual Spending | Difference (actual minus planned) |
|---|---|---|
| 8,212,316 | 7,497,198 | -715,118 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 55 | 49 | -6 |
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Federal organizations have the tools and policies they need to implement and sustain effective acquired services and asset management practices and performance | Per cent of large federal organizations that have an approved or acknowledged investment plan | 100% | 96% |
| Per cent of small federal organizations that have an approved or acknowledged investment plan | 100% | 62% |
Performance Analysis and Lessons Learned
Federal organizations with investment plans continue to display progress in the integration and coordination of resource allocation decisions. Organizations have strengthened governance and accountability for investment planning and have improved the alignment of investment planning with program outcomes and their priorities.
Approximately 95 per cent of the government’s spending on assets and acquired services is now supported by an effective regime for planning and decision making. Ninety-six percent of large federal organizations (80 per cent in 2012–13) and 62 per cent of small organizations, an improvement from 60 per cent in 2012–13, have an approved investment plan.
Program 1.5: Government-Wide Funds and Public Service Employer Payments
The Government-Wide Funds and Public Service Employer Payments program accounts for funds that are held centrally to supplement other appropriations, from which allocations are made to, or payments and receipts are made on behalf of, other federal organizations. These funds supplement the standard appropriations process and meet certain responsibilities of the Treasury Board as the employer of the core public administration, including employer obligations under the public service pension and benefits plans.
The administration of these funds falls under the Expenditure Management program and the People Management program, but their financial resources are shown separately in the Program Alignment Architecture for visibility and reporting purposes.
| Main Estimates | Planned Spending | Total Authorities Available for Use | Actual Spending (authorities used) | Difference (actual minus planned) |
|---|---|---|---|---|
| 5,420,474,397 | 5,420,474,397 | 4,124,513,261 | 2,629,221,633 | -2,791,252,764 |
This program consists of two components.
| 2013–14 Main Estimates | 2013–14 Planned Spending | 2013–14 Total Authorities Available for Use | 2013–14 Actual Spending (authorities used) | 2013–14 Difference (actual minus planned) |
|---|---|---|---|---|
| 3,153,193,000 | 3,153,193,000 | 1,413,244,675 | 0 | -3,153,193,000 |
This component of the program pertains to centrally managed funds administered by the Secretariat on behalf of other departments and agencies. Planned spending (equal to Main Estimates) was $3.2 billion.
Each year, Parliament approves the funding authorities for these Votes within the Secretariat’s reference levels. However, throughout the year, the amounts for these Votes are distributed to other departments and agencies. Expenditures appear in their operating Votes, and Secretariat authorities are reduced accordingly. Any unused authorities lapse at year-end.
| 2013–14 Main Estimates | 2013–14 Planned Spending | 2013–14 Total Authorities Available for Use | 2013–14 Actual Spending (authorities used) | 2013–14 Difference (actual minus planned) |
|---|---|---|---|---|
| 2,267,281,397 | 2,267,281,397 | 2,711,268,586 | 2,629,221,633 | 361,940,236 |
This component of the program pertains to group insurance and benefit programs including statutory items. Planned spending (equal to Main Estimates) was $2.3 billion.
During the year, authorities were increased by $0.4 billion for a statutory item related to an actuarial adjustment of the Public Service Superannuation Act (PSSA). Year-end expenditures were less than total authorities by approximately $82 million. This difference was due to surpluses in the Public Service Health Care Plan attributable to greater savings from cost-containment measures than originally forecasted.
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| N/A | N/A | N/A |
| Expected Result | Performance Indicators | Targets | Actual Results |
|---|---|---|---|
| Allocations, payments and receipts managed by the Secretariat are made, as required | Per cent of allocations and payments made as required | 100% | 100% |
Performance Analysis and Lessons Learned
Planned spending included $3.2 billion for government-wide funds in Treasury Board Votes 5, 10, 25, 30 and 33, as well as $2.3 billion for public service employer payments for Vote 20 and for payments made under the Public Service Pension Adjustment Act.
The authorities for Votes 5, 10, 25, 30, and 33 totalled $1.4 billion at the end of the fiscal year. The Secretariat received approximately $3.1 billion in Main Estimates and $1.4 billion through the year in Supplementary Estimates, of which $3.1 billion was redistributed to federal organizations. The Secretariat does not include the redistributed amount in its actual spending.
The Secretariat’s actual spending included $2.6 billion in Treasury Board Vote 20 for public service employer payments and statutory items for payments made under the Public Service Pension Adjustment Act, and employer contributions made under the Public Service Superannuation Act and other retirement acts and the Employment Insurance Act.
Program 1.6: Internal Services
Internal Services are groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups are Management and Oversight Services, Communications Services, Legal Services, Human Resources Management Services, Financial Management Services, Information Management Services, Information Technology Services, Real Property Services, Materiel Services, Acquisition Services and Other Administrative Services. Internal Services include only those activities and resources that apply across an organization, and not those provided specifically to a program.
| Main Estimates | Planned Spending | Total Authorities Available for Use | Actual Spending (authorities used) | Difference (actual minus planned) |
|---|---|---|---|---|
| 71,245,143 | 71,245,143 | 88,581,476 | 80,724,486 | 9,479,343 |
| Planned | Actual | Difference (actual minus planned) |
|---|---|---|
| 606 | 616 | 10 |
The difference between the amounts under the headings Main Estimates and Total Authorities Available for Use is mainly due to transfers from Treasury Board central Votes for severance and parental leave payments, the Workspace Renewal Initiative and the Workplace Wellness and Productivity Strategy. The year-end surplus is predominantly due to the frozen amount for litigation costs and delays in projects and staffing.