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Government of Canada
– Performance
Reporting
10th Annual OECD Public Sector Accruals Symposium
March 2010
2 2 2
Presentation outline
• Canadian context
• Reporting Cycle
• History
• Building blocks:
– Management, Resources and Reporting Structure
– Evaluation
– Management Accountability Framework
– Departmental accrual budgeting
• Performance Reporting
– Departmental performance reporting
– Canada’s Performance
3 3 3
The Canadian context
• Canada is a big country with relatively few people, a decentralized government with services delivered across its territory and internationally – Highly decentralized federation: 10 provinces, 3 territories
– Hundreds of federal-provincial agreements and federal programming, weighted towards transfer payments
• The federal government comprises over 90 departments & agencies, 46 Crown corporations: – Over 300,000 core public servants at over 1,600 points of service
– Over 2500 programs and 350 million transactions per year
• Finances: – 2008-09 expenses of $238.8B
– 2009-10 planned expenditures of $236.1B • 14% Public debt
• 44% Major transfer payments
• 42% Direct program spending (operating, grants, contributions, other)
4 4 4
The Parliamentary reporting cycle
APRIL MAY JUNE JULY AUG SEPT OCT NOV DEC JAN FEB MAR
Fiscal Year Two
Fiscal Year Three
Fiscal Year One
Economic and Fiscal Update
Budget
Main Estimates
RPPs
Interim Supply
(3/12) - covers April to June - tabled in March Full Supply (9/12)
- July to March
Supplementary Estimates A
Supplementary Estimates B
Public Accounts
DPRs
Canada’s Performance
Planning Year
Implementing Year
Reporting Year
RPP Overview
5 5 5
Improving reporting to Parliament:
Initial steps
1996 - 2000 – Improved Reporting to Parliament Project, Phase I and II • Main Estimates Part IIIs split into RPPs and DPRs
• Parliamentarians request more horizontal and government-wide reporting
2001 – Canada’s Performance first tabled in Parliament • Aligns government programs to broader societal outcomes
2003 – Renewed Interest: • Government Operations and Estimates Committee Report:
“Meaningful Scrutiny: Practical Improvements to the Estimates Process”
• Government commitments to improve reporting to Parliament
2005 – Parliamentary Reporting and Accountability Division (PRAD) created in Treasury Board Secretariat. Mandate to:
• Provide guidance to departments on reporting
• Share good reporting practices
• Monitor quality of reporting
6 6
Building blocks to better reporting
• Policy on Management, Resources and
Results Structures
• Revised Policy on Evaluation
• Management Accountability Framework
• Departmental Accrual Budgeting Project
7 7 7
Policy on Management, Resources and Reporting
Structures (MRRS)
• Provides a common, government-wide approach to the comprehensive collection, analysis, management and reporting of financial and non-financial performance information
• Provides a detailed whole-of-government understanding of the ongoing program base
– Provides detailed information on all government programs, including full program cost and program performance information
• Main Elements:
– Strategic Outcomes (SO): Measurable long term enduring benefits to Canadians
– Program Activity Architecture (PAA): Inventory of programs linked to Strategic Outcomes
• Including a supporting performance measurement framework (PMF) setting out the expected results to be achieved and the specific outputs to be produced by a program
– Governance Structure: The decision-making mechanisms, responsibilities and accountabilities within a department
8 8 8
Policy requirements for
Strategic Outcomes incl:
Performance Measures
Policy requirements
for each program
activity element
include:
Program title &
description
Expected results
Performance
measures
Planned & actual
spending
Target & actual
results
Governance
Strategic Outcome*
Program Activities*
Sub-Activity Level**
Sub-Sub Activity Level**
Lowest Level
programs
Accountability levels
to Parliament
(Estimates & Public
Accounts)
*require TB approval,
incl. major & minor
changes
Departmental
PAA: reflect the
inventory of all
the programs of
a department
depicted in their
logical
relationship to
each other and
to the SO(s) to
which they
contribute
**require TBS
sign-off
Program Activity Architecture (PAA)
9 9
Department of Heritage: 2009-10 PAA
SO1
Canadian cultural content and artistic
expressions are created and accessible at
home and abroad
PA
PSA
SO2
Canadians have a sense of their
Canadian Identity
SO3
Canadians participate and
excel in sport SO
1. Arts
1.4 National Arts Training
Contribution Program
1.1 Arts Presentation
Canada
1.5 Canadian Arts and
Heritage Sustainability
Program
2. Cultural
Industries
2.3 Canadian Feature Film
Policy
2.1 Broadcasting Policy
2.7 Book Publishing Industry
Development Program
2.6 Canada Music Fund
2.10 Canadian Culture Online
2.12 Copyright Policy
2.13 Cultural Sector Investment
Review
2.14 Trade Routes Program
2.15 TV5
3. Heritage
3.1 Museums Assistance
Program
3.4 Canadian
Conservation Institute
3.2 Canada Traveling
Exhibition
Indemnification
Program
3.5 Movable Cultural
Property Program
3.3 Canadian Heritage
Information Network
4. Promotion of
and Attachment
to Canada
4.1 Celebration and
Commemoration
Program
4.4 Canadian Studies
Program
5.6 Historical Recognition
Program
5. Engagement
and Inclusion
5.1 Multiculturalism Program
5.5 Aboriginal Peoples’
Program
5.4 Building Communities
through Arts & Heritage
6.1 Development of
Official-Languages
Communities
Program
6.3 Official Languages
Coordination
program
6. Official
Languages 7. Sport
7.2 Sport Support
Program
7.1 (Sport) Hosting
Program
7.3 Athlete Assistance
Program
7.4 2010 Federal
Secretariat
8. Internal
Services (details being developed
by central agencies) 2.16 UNESCO Convention on the
Protection and Promotion of the
Diversity of Cultural Expressions
1.3 Fathers of
Confederation
Buildings Trust
1.2 Cultural Spaces
Canada
2.11 Canada New Media Fund
2.9 Publication Assistance Program
2.8 Canada Magazine Fund
2.5 Film or Video Production
Tax Credits
2.4 National Training Program
in Film & Video Sector
2.2 Canadian Television Fund
6.2 Enhancement of
Official Languages
Program
5.2 Action Plan Against
Racism
5.3 Human Rights Program
4.2 State Ceremonial and
Protocol
4.3 International
Expositions
4.5 Exchanges Canada
Program
4.6 Katimavik Program
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Performance Measurement Framework (PMF)
• An objective basis for collecting information related to the intended results of a department and its programs.
• Sets out the Strategic Outcomes of an organization and the expected results to be achieved and the specific outputs to be produced by its programs
• It identifies the following:
– performance indicators to be used to assess an organization’s progress towards its Strategic Outcomes, expected results and outputs;
– data sources from which this information is to be collected;
– frequency at which this information will be collected;
– target or level of success the program plans to achieve within a specified time period; and
– actual data collected for each indicator.
11 11
Performance Measurement Framework (PMF)
cont’d
• Expected results:
– The outcome(s) that a program is designed to achieve
– May vary by timeframe, scope and reach of program
• Outputs:
– The direct products or services stemming from the activities of a program
– Usually within the control of the organization
– Provide evidence that an activity has occurred
Performance Indicators:
– Qualitative or quantitative measures that tell whether an outcome is being achieved or an output is being produced
– For each organizational Strategic Outcome and for each expected result and output identified for a program in an organization's PAA, a related performance indicator must also be identified
12 12 12
Revised Policy on Evaluation
• Increased focus on value for money (i.e.
relevance and program performance)
• Comprehensive coverage of program spending through a regular and systematic cycle
• Improved credibility through agreed upon standards, flexible tools for evaluation and neutrality of the evaluation function
• Improved quality by having the right capacities, people and systems
• Continuous learning and improvement - stronger Treasury Board Secretariat capacity to lead the function, monitor capacity and use evaluation information
Policy Objective:
To create a comprehensive and reliable base of
evaluation evidence that is used to support policy and
program improvement, expenditure management, Cabinet decision making,
and public reporting
13 13 13
Management Accountability Framework
• A vision for good management. – It defines the conditions that need to be in place to ensure
government is well-managed and to promote management excellence.
• A process. – This process includes annual MAF assessments of most
departments and agencies, engagement between deputy heads and Treasury Board Secretariat where warranted, joint agreement on specific management improvement action plans and ultimately public reporting on the state of management.
• An analytical tool. – The government uses MAF assessments to identify
management strengths and weaknesses in individual departments and agencies and ultimately on a government-wide basis.
14 14
MAF
15 15
Departmental accrual budgeting
• Staged approach owing to costs, internal capacity, and complexity
• Evaluation in 2012-13
Departmental Accrual Budgeting
• Condensed statements to be reported in RPP
• Comparison of forecast to actual in Financial statements in DPR
Accrual Appropriations
• No changes to Appropriation Acts and Estimates at this time
• Evaluation in four years to determine cost-benefit of conversion from cash to accrual
Government
Plan Budget
Government
Actuals
Public
Accounts
Volume 1
Departmental
Actuals
Financial
Statements
(DPR)
Co
mp
are
Departmental
Plan Future-oriented
Financial
Statements
16 16 16
The Government of Canada Planning and Performance Gateway
17 17 17
Layered approach to reporting
Safe and Secure
Canada
Expected and actual results
Expected and actual resources
Indicators and targets
Whole-of-
Government Layer
Aggregate information on
Spending and on Plans and
Performance in:
• Whole-of-Government
Overview for RPPs
• Canada’s Performance
Comprehensive, Layered,
Continuous:
User is able to continuously
drill down from the Whole of
Government level to detailed
financial and non-financial
information at the lowest
level of the PAA
Economic Affairs
Departmental Layer
High-level departmental
information on:
• Spending, Planning and
Performance Indicators
• in concise RPPs and DPRs
(30 pages or less)
Electronic Layer
Detailed information on
specific programs and policies
Links to databases and useful
policy documents
Social Affairs International Affairs Government Affairs Spending Areas (4)
Government of Canada
Outcome areas (13) Vibrant Canadian
Culture and
Heritage
Healthy
Canadians
Diverse Society
Citizenship and Immigration RPP
Maximum
Contribution to
the Economy…
Successful
Integration of
Newcomers…
Reflection of
Canadian
Values…
Integration
Program
Citizenship
Program
Strategic Outcomes
Program Activities
SA
SSA
• Supplementary information (i.e.
sustainable development
strategies, audits and evaluations)
18 18
Departmental Performance Reports
19 19
Report contents
• Section I: Departmental Overview – Raison d'être
Responsibilities Strategic outcome and program activity architecture Performance summary Progress on departmental priorities Contribution of priorities to strategic outcome Operating environment and risk analysis Expenditure profile
• Section II: Performance Analysis by Program Activity – Program Activity 1: Management Policy Development and Oversight
Program Activity 2: Expenditure Management and Financial Oversight Program Activity 3: Government-wide Funds and Public Service Employer Payments Program Activity 4: Internal Services
• Section III: Supplementary Information – Financial highlights
Trend analysis Other items of interest List of supplementary information tables
20 20 20
Whole of Government Reporting
21 21
Canada’s Performance
• Companion to DPRs
• Within each spending area:
– Planned and actual spending by outcome area
– For each outcome:
• Narrative on expected outcome
• List of departments with linked Strategic Outcomes
• Narrative on major events, achievements of departments (pulled
from DPRs)
• Performance context
22 22
Performance Context
• Indicator
• Overview
• Trend
– Improving or declining performance, or stable/unmeasureable
Example:
23 23
Outcome areas and indicators
• I. Economic Affairs – Income security and employment for Canadians
• Unemployment and low-income incidence
– Strong economic growth • Real GDP, Cost-competitiveness, Sustainability fish stock, Green economic practices
– An innovative and knowledge-based economy • Innovation, Educational attainment, Adult literacy
– A clean and healthy environment • Air quality, Freshwater quality, Biodiversity, GHG emissions
– A fair and secure marketplace • Barriers to entrepreneurship
• II. Social Affairs – Healthy Canadians
• Life expectency, Perceived health, Physical activity, Wait times, Patient satisfaction
– A safe and secure Canada • Safety, Housing
– A diverse society that promotes linguistic duality and social inclusion • Attitudes towards diversity, towards linguistic duality, Volunteerism, Political participation
– A vibrant Canadian culture and heritage • Participation in cultural and heritage activities
24 24
Outcome areas and indicators,
cont.
• III. International Affairs – A safe and secure world through international cooperation
• Armed conflicts
– Global poverty reduction through sustainable development
• Official development assistance as %age of Gross National Income
– A strong and mutually beneficial North American partnership
• Merchandise trade
– A prosperous Canada through global commerce
• Canada’s investment position
• IV. Government Affairs
25 25 25
Annex: Links to Key Documents
• Guide to the Preparation of Part III of the Estimates (RPPs and DPRs):
– http://publiservice.tbs-sct.gc.ca/estsd-bddc/rpp/guide/guide00-eng.asp
• Reports on Plans and Priorities (RPPs): – http://www.tbs-sct.gc.ca/rpp/2009-2010/index-eng.asp
• Departmental Performance Reports (DPRs): – http://www.tbs-sct.gc.ca/dpr-rmr/2008-2009/index-eng.asp
• Planning and Performance Gateway: – www.tbs-sct.gc.ca/ppg-cpr
• Canada’s Performance – Annual Report to Parliament: – http://www.tbs-sct.gc.ca/reports-rapports/cp-rc/2008-2009/cp-rctb-eng.asp