MAF 2016 to 2017 methodology for small departments and agencies
Table of contents
Methodology overview
The annual MAF assessment for small departments and agencies aims to improve oversight and management practices in departments as well as to support the Government of Canada’s strategic direction for management.
Small departments and agencies are included in the MAF assessment process on an annual basis. MAF 2016-17 will be the third annual MAF assessment within the pre-determined three-year cycle.
Small departments and agencies have a tailored methodology that includes specific indicators drawn from central systems. These areas will be assessed under management performance. Indicators do not duplicate areas included within Core Control Audits.
To support efforts towards implementing the new Policy on Results, there is no assessment for the Management of Integrated Risk, Planning and Performance this year.
Benchmarking and comparability across small departments and agencies
The metrics and reporting format allow for comparison and benchmarking amongst same size organisations which provides an opportunity to share leading practices amongst small departments and agencies.
Questionnaire
Financial management
External financial reporting
Outcome statement: Accurate financial information demonstrates that financial resources are well managed and accounted for transparently.
Rationale pertaining to questions below: Canadians and parliamentarians expect that financial resources are well managed and accounted for transparently. The MAF assessment will provide deputy heads with useful information that will help them ensure effective measures are in place to support these responsibilities related to financial reporting.
Indicators and Calculation Method (where applicable) | Expected Result | Policy Reference | Evidence Source and Document Limit | Category |
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Organizations should strive to have zero in-year and year-end post-closing entries, unadjusted audit misstatements, or year-end errors found after tabling of Public Accounts of Canada. |
Financial Administration Act, 65 |
TBS-OCG will respond using existing data within the central agency (RG and OAG reports). |
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Resource management
Outcome statement: Management of public funds is supported by effective planning, budgeting, monitoring and reporting.
Rationale pertaining to questions below: Management of public funds is supported by effective planning, budgeting, monitoring and reporting which are based on reliable information and the sound analysis of that information.
Indicators and Calculation Method (where applicable) | Expected Result | Policy Reference | Evidence Source and Document Limit | Category |
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Program or Operating Vote Adjusted Lapse: A management discussion should be considered for Program or Operating vote adjusted lapses less than 2% or greater than 5% of Program or Operating vote authorities. Capital Vote Adjusted Lapse: Organizations should lapse less than 10% of their Capital vote authorities. Note that organizations can carry forward up to 20% of their Capital vote authorities if a carry forward rationale exists. Grants and Contributions Vote Adjusted Lapse: A management discussion should be considered for Grant and Contribution vote lapses that are greater than 5% of Grants and Contributions vote authorities. Total Adjusted Lapse: A management discussion should be considered for total adjusted lapses less than 2% or greater than 5% of total voted authorities. |
N/A |
TBS-OCG will respond using existing data within the central agencies (Expenditure Management System (EMS) and Central Financial Management Reporting System (CFMRS)). |
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Departments and agencies should identify and assess financial risks over a multi-year period (rolling three-year) as part of their approach to financial planning and budgeting. |
N/A |
Department or agency to respond. No evidence required. |
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Internal control management
Outcome statement: Stewardship of public resources is adequately managed through risk-based internal controls.
Rationale pertaining to questions below: Internal controls refer to a set of means that organizations put in place to mitigate risks and provide reasonable assurance in the following broad categories:
- The effectiveness and efficiency of programs, operations and resource management, including safeguarding of assets;
- The reliability of financial reporting; and
- Compliance with legislation, regulations, policies and delegated authorities.
As per the Policy on Internal Control, an annual risk based assessment of the system of internal controls over financial reporting is required to determine its ongoing effectiveness.
Late payments and related payment of interest is a frequent issue arising from suppliers, in particular small suppliers. This issue is one of compliance with the Directive on Payment Requisitioning and Cheque Control.
The aging of accounts receivable indicates the length of time that money has been owed to the Crown. As per the Directive on Receivables Management, departments are expected to record and pursue the collection of receivables.
The recording of commitments is a key control to ensure there is a sufficient unencumbered balance before providing authorization for a planned expenditure. As per the Directive on Payment Requisitioning and Cheque Control, departments are expected to record a commitment for all planned expenditures, including staffing actions.
Management of accounts receivable
Indicators and Calculation Method (where applicable) | Expected Result | Policy Reference | Evidence Source and Document Limit | Category |
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Departments and agencies should pursue the collection of accounts receivable and, when deemed uncollectible, taking timely action regarding the write-off, remission, forgiveness, or waiver of the debts. |
Directive on Receivables Management, 6.1.6 and 6.1.9 |
TBS will respond using existing data within the central agencies (Public Accounts Preparation System (PAPS)). |
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Financial community capacity
Outcome statement: Strengthen public sector financial management and its leadership within the financial community and within departments thereby contributing to appropriate stewardship of public resources, effective decision making, and efficient policy and program delivery.
Rationale pertaining to questions below: Financial Community Capacity is essential to supporting a sound financial departmental function.
Indicators and Calculation Method (where applicable) | Expected Result | Policy Reference | Evidence Source and Document Limit | Category |
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Organizations should ensure the Comptroller General is advised of the appointment, transfer, or departure of the CFO. |
Policy on Financial Management Governance, 5.1.8 |
Department or agency to respond. No evidence required. |
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Departments and agencies should have succession plans in place for critical financial management positions. |
N/A |
Department or agency to respond. No evidence required. |
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People management
Workforce, work culture and workplace
Outcome statement: Ensuring that the public service remains bilingual, diverse, professional, non-partisan and guided by our enduring public sector values.
Diverse and inclusive workplace
An acceptable workplace culture builds respect, fosters inclusiveness, promotes diversity and embraces the unique skills and qualities of its employees.
Indicators and Calculation Method (where applicable) | Expected Result | Policy Reference | Evidence Source and Document Limit | Category |
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Measures 7 to 10: Employment Equity Representation, Recruitment, Promotion, and Turnover of Designated Groups Rationale: To measure the extent to which departments and agencies meet the legislative requirements of the EE act. Interpretation of measure:
Calculations: This measure is calculated and displayed separately for each of the four designated groups. Representation: Number of designated group members divided by Total number of employees Employee tenure: Indeterminate employees (including seasonal) and term employees who have been appointed or deployed to the organization for more than three consecutive months, excluding casuals. Employee status: Active Period: Snapshot as of Recruitment: Number of designated group members recruited divided by Total number of employees recruited Employee tenure: New Indeterminate (including seasonal) and term employees who have been appointed or deployed to the organization for more than three consecutive months, excluding casuals. Employee status: N/A Period: – |
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See interpretation in grey section above |
Employment Equity Act and the Policy on Employment Equity |
Incumbent Data File and Employment Equity Data Bank No evidence is to be submitted for this measure Separate employers assessed in MAF must submit all data elements for this measure. |
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See interpretation in grey section above |
Employment Equity Act and the Policy on Employment Equity |
Incumbent Data File and Employment Equity Data Bank No evidence is to be submitted for this measure Separate employers assessed in MAF must submit all data elements for this measure. |
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See interpretation in grey section above |
Employment Equity Act and the Policy on Employment Equity |
Incumbent Data File and Employment Equity Data Bank No evidence is to be submitted for this measure Separate employers assessed in MAF must submit all data elements for this measure |
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See interpretation in grey section above |
Employment Equity Act and the Policy on Employment Equity |
Incumbent Data File and Employment Equity Data Bank No evidence is to be submitted for this measure Separate employers assessed in MAF must submit all data elements for this measure |
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Respectful workplace and prevention of harassment
An acceptable organizational culture creates a respectful workplace free of harassment and discrimination.
Indicators and Calculation Method (where applicable) | Expected Result | Policy Reference | Evidence Source and Document Limit | Category |
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Departments should foster a respectful workplace free of harassment and discrimination by ensuring that preventive activities are in place. It is expected that employees have been given ample opportunity to learn about harassment prevention strategies, the harassment complaint process and their right to a harassment free workplace |
Policy on Harassment Prevention and Resolution (refer to section 5.2 and 6.1) Identified as a priority in the Twenty-Third Annual Report to the Prime Minister on the Public Service of Canada. |
Departmental Ask: Departments or agencies to submit evidence that best exemplify their selection (one (1) piece of evidence per selection). Maximum of 4 pieces of evidence. Examples of expected evidence: Selection 1: Workshop/information session/group discussion outline, invitation, agenda, guide, manual, screenshot of department intranet page. Selection 2: Training guide, invitation, screenshot of department intranet page. Selection 3: Course/workshop outline or description, screenshot of department intranet webpage highlighting mandatory training on harassment prevention and/or respectful communication (note: evidence must specify that this is mandatory in the department) Selection 4: Screenshot from the departmental intranet, email communication to employees outlining mechanisms available, copies of presentations. |
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Official Languages
An acceptable organizational culture creates, reflects and maintains a work environment that is conducive to the use of both official languages and in which employees are encouraged to use the official language of their choice.
The organization’s leaders lead by example and promote this objective. Employees play a vital role in fulfilling their organization’s official language obligations when providing services to or communicating with the public or employees. A range of measures is used to better identify areas where attention may be warranted.
Important for questions on Official Languages: departments do not have to submit any evidence or answer the questions as the information is provided by OCHRO based on the 2015-16 Review on Official Languages or through the Position and Classification Information System. Departments that have not submitted information for the Annual Review on Official Languages will be contacted by the Official Languages Centre of Excellence.
Indicators and Calculation Method (where applicable) | Expected Result | Policy Reference | Evidence Source and Document Limit | Category |
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Organizations are expected to comply with the Policy on Official Languages. |
Directive on Official Languages for People Management, Requirement 6.2 and 6.3 |
2015-16 Annual Review on Official Languages No evidence is to be submitted for this measure |
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Organizations are expected to comply with the Policy on Official Languages and the Directive on Official Languages for Communications and Services. |
Policy on Official Languages, Requirement 6.2 and Directive on Official Languages for Communications and Services |
2015-16 Review on Official Languages – No evidence is to be submitted for this measure |
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Executives are expected to lead by example and must create an environment conductive to the use of both official languages. Additionally, Organizations are expected to comply with the Policy on Official Languages and the Directive on Official Languages for People Management. |
Policy on Official Languages and the Directive on Official Languages for People Management |
Position and Classification Information System (PCIS) No evidence is to be submitted for this measure |
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Workplace health
Outcome statement: A healthy workplace is essential to the physical and psychological health of federal public service employees. A healthy workplace is also the underpinning of an effective, productive and engaged federal public service.
Rationale pertaining to the questions below: To measure the usage of sick days and identify average trends to inform decision-making.
Indicators and Calculation Method (where applicable) | Expected Result | Policy Reference | Evidence Source and Document Limit | Category |
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Organizations should strive to maintain low sick leave rates. Paid sick leave use remained relatively stable over 2012-13 and 2013-14 for both large and small departments and agencies at just over 11.0 days. |
N/A |
Employee Leave Reporting System No evidence is to be submitted for this measure Separate employers assessed in MAF must submit all data elements for this measure |
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The Public Service must show leadership in building a healthy, respectful and supportive work environment where concrete actions are taken to support open and stigma-free dialogues on mental health. The Government of Canada will be releasing a mental health strategy for the federal public service. As part of the strategy, organizations will be required to develop and implement action plans on mental health and to report on their efforts in the 2016-17 performance management cycle. |
Respectful Workplaces with a Focus on Mental Health: Clerk’s 23rd report to the Prime Minister |
Departmental Ask: Departments or agencies to submit evidence that best exemplify their selection (s). 1 piece of evidence is required per selection. Maximum of 4pieces of evidence. Selection 1: Departmental mental health action plan Selection 2: Screenshot of departmental intranet website (page with that features a champion responsible for mental health), communications to employees with information on champion. Selection 3: Guide, manual created for managers, supervisors, Occupational Health and Safety (OHS) committee members, communications to managers, supervisors, OHS committee members. Selection 4: Material shared at info sessions, communications to employees, screenshot of departmental intranet webpage with available support. |
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Performance management, employee learning, and development
Outcome statement: A skilled and agile workforce that has the competencies and flexibility to meet the needs of an evolving public service
Performance and talent management for executives
Outcome statement: Successful performance and talent management facilitates the effective delivery of strategic and operational goals. For the process to work, employees must understand the process and its purpose and witness its applicability on a daily basis.
Rationale pertaining to the questions below: To provide an indication of the level of maturity of executive talent management practices in organizations.
Indicators and Calculation Method (where applicable) | Expected Result | Policy Reference | Evidence Source and Document Limit | Category |
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Table 9 Notes
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Organizations should strive to have at least 90% completion rate talent management questionnaire |
N/A |
Executive Talent Management System. No evidence is to be submitted for this measure Separate employers assessed in MAF must submit all data elements for this measure. There are special circumstances where all or a subset of employees within a department or agency may not be using the system. These departments and agencies may have to submit the required data as part of their submission. |
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Performance and talent management for non-executives
Indicators and Calculation Method (where applicable) | Expected Result | Policy Reference | Evidence Source and Document Limit | Category |
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Table 10 Notes
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Organizations should strive to have 100% of employees with documentation setting performance objectives. |
Performance Management Directive |
Public Service Performance Management Applicationtable 10 note * No evidence is to be submitted for this measure Separate employers assessed in MAF must submit all data elements for this measure |
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Organizations should strive to have 100% of employees with documentation setting learning objectives. |
Performance Management Directive |
Public Service Performance Management Applicationtable 10 note * No evidence is to be submitted for this measure Separate employers assessed in MAF must submit all data elements for this measure |
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Organizations should strive to have 100% of employees with mid-year conversations with their immediate supervisor to review performance. |
Performance Management Directive |
Public Service Performance Management Applicationtable 10 note * No evidence is to be submitted for this measure Separate employers assessed in MAF must submit all data elements for this measure. |
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Organizations should strive to have 100% of employees with a completed annual written performance assessment. |
Performance Management Directive |
Public Service Performance Management Applicationtable 10 note * No evidence is to be submitted for this measure Separate employers assessed in MAF must submit all data elements for this measure |
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Service standards
The TB Policy on Service defines service standard as: “Public commitment to a measurable level of performance that clients can expect under normal circumstances”
Outcome statement: Achieve excellence in human resources management services to ensure they are client-centred and efficient.
Rationale pertaining to the questions below: Generic and standardize work descriptions can assist departments and agencies in reducing the time/effort required to write, classify, and update work descriptions; simplify recruitment, staffing, career development, and learning efforts; facilitate mobility within an occupational group; etc.
Indicators and Calculation Method (where applicable) | Expected Result | Policy Reference | Evidence Source and Document Limit | Category |
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Baseline year. |
N/A |
Position Classification Information System No evidence is to be submitted for this measure Separate Agencies must submit data for this measure. |
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Information Management and Information Technology (IM/IT) management
IM stewardship
Outcome statement: Departments and agencies develop and implement strategies and plans to effectively manage information assets to deliver on programs, services and Government of Canada (GC) priority initiatives.
Indicators and Calculation Method (where applicable) | Expected Result | Policy Reference | Evidence Source and Document Limit | Category |
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The Directive on Recordkeeping compliance deadline was . The compliance threshold is 100%. |
TBS to Provide Response Document Limit: 0 |
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It is expected the percentage of completed planned disposition of paper records in 2015-2016 will be greater than the percentage completed in 2014-2015. | Directive on Recordkeeping, 6.1.3 |
Disposition Plan applicable for fiscal year 2015-2016 Paper Disposition Log / Activity Tracker for fiscal year 2015-2016 Document Limit: 2 |
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It is expected the percentage of completed planned disposition of paper records in 2015-2016 will be greater than the percentage completed in 2014-2015. | Directive on Recordkeeping, 6.1.3 |
Electronic Disposition Log / Activity Tracker for fiscal year 2015-2016 Document Limit: 1 |
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IM program / service enablement
Outcome statement: Information resources are effectively leveraged to support the department’s or agency’s programs and services.
Indicators and Calculation Method (where applicable) | Expected Result | Policy Reference | Evidence Source and Document Limit | Category |
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Completed data inventories were to be released on open.canada.ca on or before . |
TBS to Provide Response Document Limit: 0 |
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It is expected the number of data sets released in 2016-2017will be greater than the number released in 2015-2016. |
TBS to Provide Response Document Limit: 0 |
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Glossary
- Disposition Plan
- Internally approved documented business processes that outline the methodology for disposing of information resources of business value (IRBV) in all formats. It may also include variations in rules and steps for specific information resources.
- Disposition Log/Activity Tracker
- Evidence which quantifies progress on the implementation of a department’s or agency’s documented disposition plan for IRBV with expired retention periods and for which the department or agency has the authority to dispose.
- Financial Management System (FMS)
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FMS is any combination of business processes (end-to-end, automated and manual), procedures, controls, data and software applications, all of which are categorized as either a departmental financial and materiel management system (DFMS) or program system or central system that produces financial information and related non-financial information.
Financial management systems are used for any of the following:
- Collecting, processing, maintaining, transmitting and reporting data about financial events and to maintain accountability for the related assets, liabilities and equity;
- Supporting financial management, planning, budgeting and decision-making activities;
- Accumulating and reporting cost information; or
- Supporting the preparation of internal and external reports, such as departmental financial statements and input to the Public Accounts of Canada.
- Financial Management Transformation (FMT)
- FMT is a business-led effort across the Government of Canada to fundamentally change the way the financial management function supports enterprise management and decision-making to support effective program delivery and service to Canadians.
- Office of the Comptroller General (OCG)
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The Comptroller General of Canada is responsible for providing functional direction and assurance government-wide for financial management, internal audit, investment planning, procurement, project management, and the management of real property and materiel.
The Office of the Comptroller General supports the Comptroller General of Canada by working to ensure that sound policies, standards and practices are in place; by overseeing performance and compliance across the federal government; and by maintaining and building vibrant professional communities through a range of recruitment and development activities.
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