Remuneration of Executives in the Université du Québec Network: Compliance with the Legislative Framework
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1 Remuneration of Executives in the Université du Québec Network: Compliance with the Legislative Framework CHAPTER 4 Audited Entities: École de technologie supérieure (ÉTS) Institut national de la recherche scientifique (INRS) Université du Québec (UQ) Université du Québec à Chicoutimi (UQAC) Université du Québec à Rimouski (UQAR) Ministère de l'éducation, de l'enseignement supérieur et de la Recherche (MEESR) The Department s name was up-to-date as at January 27, 2016.
2 Context Université du Québec Network made up of 10 university institutions and a head office As at April 30, executives, including 54 senior executives Remuneration totalled $49.1M Audit mission started following a case of non-compliance noted at the Université du Québec à Montréal during the audit of financial statements as at April 30, 2014 Ch. 4, Par. 1, 2, 6 2
3 Context Legislative Framework Act to implement certain provisions of the Budget Speech of 30 March 2010, reduce the debt and return to a balanced budget in (also called Bill 100) Limits the increase of salary scales, the bonuses and the allowances that apply to executives at a prescribed rate (from April 1, 2010, to March 31, 2015) Prohibits the payment to executives of performance-based bonuses (regarding the to financial years) Ch. 4, Par. 4 3
4 Our Audit Objectives Obtain the assurance that the institutions of the UQ network respect the legislation that applies to the remuneration of executives. Obtain the assurance that the MEESR conducts an appropriate follow-up of compliance with the legislation governing the remuneration of executives of universities. Our work was carried out among the head office of the UQ, the ÉTS, the INRS, the UQAC, the UQAR and the MEESR mainly covered the years to Ch. 4, Par. 7, Appendix 1 4
5 Audited UQ Network s Institutions Number of executives and payroll as at April 30, 2015: 146 executives and nearly $18M Ch. 4, Par. 10, Table 1 5
6 Audited UQ Network s Institutions (cont.) From to , four of the five institutions granted their executives an amount that is non-compliant with the legislation, representing a little over $800,000. Ch. 4, Par , Table 2 6
7 Increase of Scales and Bonuses Summary of non-conformities concerning the to financial years Ch. 4, Par , Tables 3-6 7
8 Additional Performance-Based Remuneration and Reclassification of Positions Non-conformities noted at the ÉTS Ch. 4, Par , Tables 7, 8 8
9 Specific Situation Related to the Remuneration of Institution Heads No performance bonuses were granted to the heads of the institutions that were audited regarding the to financial years, as required by law. For the financial year, institution heads received bonuses, because they were considered not subject to the prohibition of bonuses, a prohibition that applied to specifically targeted incumbents of executive positions. This situation raised questions about the methods used for determining some of the conditions of employment that apply to institution heads, in particular those related to the awarding of bonuses. Ch. 4, Par , Table 9 9
10 Follow-up Conducted by the MEESR The follow-up conducted by the MEESR concerning the respect of the legislation is insufficient. No control mechanism has been put in place to detect non-compliant situations. The Department s interventions are generally limited to the problematic situations brought to its attention. Ch. 4, Par
11 Comments of the Audited Entities The audited entities accepted all our recommendations. However, the ÉTS s and INRS s answers have led to a reaction on our part. For the ÉTS The prohibition on granting a lump-sum amount based on the work performance of executives from to is still in effect. For the INRS The executives who received the new bonus benefited from a form of additional remuneration beyond the rates prescribed by law, which does not contribute to achieving the objective mentioned in the law. Ch. 4, P
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