Government of Canada Performance Reporting. 10 th Annual OECD Public Sector Accruals Symposium March 2010

Transcription

1 Government of Canada Performance Reporting 10 th Annual OECD Public Sector Accruals Symposium March

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 2

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: expenses of $238.8B planned expenditures of $236.1B 14% Public debt 44% Major transfer payments 42% Direct program spending (operating, grants, contributions, other) 3

4 The Parliamentary reporting cycle APRIL MAY JUNE JULY AUG SEPT OCT NOV DEC JAN FEB MAR Fiscal Year One Planning Year Economic and Fiscal Update Budget Main Estimates RPPs RPP Overview Implementing Year Fiscal Year Two Interim Supply Supplementary (3/12) Estimates A - covers April to June - tabled in March Full Supply (9/12) - July to March Supplementary Estimates B Fiscal Year Three Reporting Year Public Accounts DPRs Canada s Performance 4

5 Improving reporting to Parliament: Initial steps 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 5

6 Building blocks to better reporting Policy on Management, Resources and Results Structures Revised Policy on Evaluation Management Accountability Framework Departmental Accrual Budgeting Project 6

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 nonfinancial 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 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 7

8 Activity Architecture (PAA) Policy requirements for Strategic Outcomes incl: Performance Measures Policy requirements for each program activity element include: Activities* Strategic Outcome* Accountability levels to Parliament (Estimates & Public Accounts) *require TB approval, incl. major & minor changes title & description Expected results Performance measures Planned & actual spending Target & actual results Governance Sub-Activity Level** Sub-Sub Activity Level** Lowest Level programs 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 8

9 Department of Heritage: PAA SO SO1 Canadian cultural content and artistic expressions are created and accessible at home and abroad SO2 Canadians have a sense of their Canadian Identity SO3 Canadians participate and excel in sport PA 1. Arts 2. Cultural Industries 3. Heritage 4. Promotion of and Attachment to Canada 5. Engagement and Inclusion 6. Official Languages 7. Sport PSA 1.1 Arts Presentation Canada 1.2 Cultural Spaces Canada 1.3 Fathers of Confederation Buildings Trust 1.4 National Arts Training Contribution 1.5 Canadian Arts and Heritage Sustainability 2.1 Broadcasting Policy 2.2 Canadian Television Fund 2.3 Canadian Feature Film Policy 2.4 National Training in Film & Video Sector 2.5 Film or Video Production Tax Credits 2.6 Canada Music Fund 2.7 Book Publishing Industry Development 3.1 Museums Assistance 3.2 Canada Traveling Exhibition Indemnification 3.3 Canadian Heritage Information Network 3.4 Canadian Conservation Institute 3.5 Movable Cultural Property 4.1 Celebration and Commemoration 4.2 State Ceremonial and Protocol 4.3 International Expositions 4.4 Canadian Studies 4.5 Exchanges Canada 4.6 Katimavik 5.1 Multiculturalism 5.2 Action Plan Against Racism 5.3 Human Rights 5.4 Building Communities through Arts & Heritage 5.5 Aboriginal Peoples 5.6 Historical Recognition 6.1 Development of Official-Languages Communities 6.2 Enhancement of Official Languages 6.3 Official Languages Coordination program 7.1 (Sport) Hosting 7.2 Sport Support 7.3 Athlete Assistance Federal Secretariat 2.8 Canada Magazine Fund 2.9 Publication Assistance 2.10 Canadian Culture Online 2.11 Canada New Media Fund 2.12 Copyright Policy 2.13 Cultural Sector Investment Review 2.14 Trade Routes 2.15 TV UNESCO Convention on the Protection and Promotion of the Diversity of Cultural Expressions 8. Internal Services (details being developed by central agencies) 9

10 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. 10

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 11

12 Revised Policy on Evaluation 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 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 12

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. 13

14 MAF 14

15 Departmental accrual budgeting Staged approach owing to costs, internal capacity, and complexity Evaluation in 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 Departmental Plan Future-oriented Financial Statements Compare Government Actuals Public Accounts Volume 1 Departmental Actuals Financial Statements (DPR) 15

16 The Government of Canada Planning and Performance Gateway 16

17 Layered approach to reporting Economic Affairs Social Affairs International Affairs Government Affairs Spending Areas (4) Whole-of- Government Layer Aggregate information on Spending and on Plans and Performance in: Whole-of-Government Overview for RPPs Healthy Canadians Safe and Secure Canada Diverse Society Vibrant Canadian Culture and Heritage Government of Canada Outcome areas (13) Canada s Performance Citizenship and Immigration RPP Departmental Layer High-level departmental information on: Maximum Contribution to the Economy Successful Integration of Newcomers Reflection of Canadian Values Strategic Outcomes Spending, Planning and Performance Indicators in concise RPPs and DPRs (30 pages or less) Integration Citizenship Activities Electronic Layer Detailed information on specific programs and policies Links to databases and useful policy documents SA SSA Expected and actual results Expected and actual resources Indicators and targets Supplementary information (i.e. sustainable development strategies, audits and evaluations) 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 17

18 Departmental Performance Reports 18

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 Activity Activity 1: Management Policy Development and Oversight Activity 2: Expenditure Management and Financial Oversight Activity 3: Government-wide Funds and Public Service Employer Payments Activity 4: Internal Services Section III: Supplementary Information Financial highlights Trend analysis Other items of interest List of supplementary information tables 19

20 Whole of Government Reporting 20

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 21

22 Performance Context Indicator Overview Trend Improving or declining performance, or stable/unmeasureable Example: 22

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 23

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 24

25 Annex: Links to Key Documents Guide to the Preparation of Part III of the Estimates (RPPs and DPRs): Reports on Plans and Priorities (RPPs): Departmental Performance Reports (DPRs): Planning and Performance Gateway: Canada s Performance Annual Report to Parliament: 25