ARCHIVED - Horizontal Internal Audit of Compliance with the Common Services Policy

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Appendix A: Audit Criteria

The objective of this audit was to determine whether CSOs and the Secretariat, in its role as a central agency, are fulfilling the requirements of the Common Services Policy.

Objectives	Criteria
1) The Secretariat and CSOs have established effective governance, oversight and evaluation practices to ensure they execute their responsibilities under the policy and that the governance function is receiving appropriate planning information from which to set the future direction of the CSO.	The Secretariat, in conjunction with CSOs, ensures that the Common Services Policy evolves with the changing needs of the Government of Canada. CSOs have appropriate planning information from which to determine the services to be offered. The Secretariat monitors CSOs to assess the extent to which they are fulfilling their responsibilities under the Common Services Policy. CSOs are providing services within the scope of their approved mandate.
2) CSOs have well-prepared and timely cost information that contributes to accountability and transparency to enhance decision making on the provision and use of common services by departments.	CSOs are responsible for setting rates and managing costs for their common services in compliance with the provisions of the Common Services Policy.
3) CSOs have adopted and are ensuring that client services are delivered using best practices as outlined in the Common Services Policy.	CSOs are delegating authority to meet the needs of client departments. CSOs deliver services in consideration of government-wide objectives and goals. CSOs have established quality systems and practices that are meeting client needs and expectations.
4) CSOs have designed effective performance measurement systems and are monitoring performance to ensure that they are meeting their objectives.	CSOs have developed standards of service, and they are monitoring their performance against these standards. CSOs have relevant and transparent performance information from which to make decisions about the future of their services.

Appendix B: Departments and Agencies Included in the Audit Engagement

Department	Service Examined	Funding Model	Nature of Service
Canada School of Public Service	Public service learning	Net-voting with special authority to carry over previous year balances	Optional
Department of Justice Canada	Legal services to departments	Hybrid Net-voting / Appropriated	Mandatory
Public Prosecution Service of Canada	Prosecution of federal statutes offences	Hybrid Net-voting / Appropriated	Mandatory
Public Works and Government Services Canada	SELECT[8] System for the selection of private engineering and architectural firms	Appropriated	Mandatory
	Real property—Environmental services	Revolving fund	Optional
Statistics Canada	Statistical services to departments	Net-voting	Optional
Central Agency Involved in This Audit
Treasury Board of Canada Secretariat	Common Services Policy and Guide to Costing owner

Appendix C: Risk Ranking of Recommendations

The following table presents the recommendations and assigns risk rankings of high, medium or low. Risk rankings were determined based on the relative priorities of the recommendations and the extent to which the recommendations indicate non-compliance with Treasury Board policies.

Recommendations	Priority
1. The Secretariat should evaluate and update the policy in line with the Policy Suite Renewal Initiative. 2. CSOs should establish comprehensive plans and performance objectives for their services based on an understanding of their current internal and external environments. 3. The Secretariat should review its policies to ensure they are aligned with the service delivery models and should continue to review the current rate-setting controls and funding model requirements and determine whether they are appropriate and effective, for both CSOs and line departments that provide services to other federal departments. 5. CSOs should develop, when deemed necessary, service agreements in negotiation with client departments that include service standards and performance targets. 7. The Secretariat should finalize guidance for CSOs on service agreements.	High
4. CSOs should develop practices to measure cost-effectiveness and report on this information to key stakeholders. 6. CSOs should develop and communicate appeal and redress mechanisms to client departments.	Medium

Appendix D: Recommendations by Department and Agency

Recommandations	PWGSC		CSPS	PPSC	JUS	StatCan	TBS
	Environmental Services	SELECT Service	Public Service Learning	Public Prosecutions	Legal Advisory Services	Statistical Services
1. The Secretariat should evaluate and update the policy in line with the Policy Suite Renewal Initiative.	non applicable	non applicable	non applicable	non applicable	non applicable	non applicable	applicable
2. CSOs should establish comprehensive plans and performance objectives for their services based on an understanding of their current internal and external environments.	non applicable	applicable	applicable	applicable	non applicable	non applicable	non applicable
3. The Secretariat should review its policies to ensure they are aligned with the service delivery models and continue to review the current rate-setting controls and funding model requirements and determine whether they are appropriate and effective for both CSOs and line departments that provide services to other federal departments.	non applicable	non applicable	non applicable	non applicable	non applicable	non applicable	applicable
4. CSOs should develop practices to measure cost-effectiveness and report on this information to key stakeholders.	non applicable	applicable	non applicable	applicable	applicable	non applicable	non applicable
5. CSOs should develop, when deemed necessary, service agreements in negotiation with client departments that include service standards and performance targets.	non applicable	applicable	applicable	applicable	non applicable	applicable	non applicable
6. CSOs should develop and communicate appeal and redress mechanisms to client departments.	non applicable	applicable	applicable	applicable	non applicable	non applicable	non applicable
7. The Secretariat should finalize guidance for CSOs on service agreements.	non applicable	non applicable	non applicable	non applicable	non applicable	non applicable	applicable

Legend

PWGSC

Public Works and Government Services Canada

StatCan

Statistics Canada

PPSC

Public Prosecution Service of Canada

JUS

Department of Justice

CSPS

Canada School of Public Service

Appendix E: Sources of Criteria and Additional Reference Material Used in the Conduct of This Audit

Sources of Criteria

1. Common Services Policy
2. Office of the Comptroller General of Canada: Guide to Costing
3. Office of the Comptroller General of Canada: Lessons Learned on Costing Practices
4. The Institute of Internal Auditors: International Standards for the Professional Practice of Internal Auditing
5. Policy on Internal Audit
6. The Secretariat Guide to Service Agreements—Essential Elements (Draft 1.2), Section 8: Performance - Draft (unpublished)

Reference Material

1. Audit Criteria Related to the Management Accountability Framework: A Tool for Internal Auditors, March 2011 - Unpublished
2. Report of the Auditor General to the House of Commons,Chapter 5, “Managing the Delivery of Legal Services to Government—Department of Justice Canada,” May 2007
3. Public Service Commission: Audit of Cost-Recovery, April 2005
4. Public Works and Government Services Canada: Evaluation of the Crown Assets Distribution Program, Final Report, May 2008

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Footnotes

[1]. An Administrative Services Review was established under Budget 2010 with a mandate to undertake a comprehensive review of government administrative functions and overhead costs in order to identify opportunities for additional savings and improve service delivery.

[2]. The Office of the Comptroller General has not undergone an external assessment of its audit activity at least once in the past five years to confirm its conformance with these standards.

[3]. The Secretariat is currently working on an internal service framework to manage the delivery of internal services between departments.

[4]. An Administrative Services Review was established under Budget 2010 with a mandate to undertake a comprehensive review of government functions and overhead costs in order to identify opportunities for additional savings and improve service delivery.

[5]. The Office of the Comptroller General has developed an initiative to address the legislative framework of service delivery between government departments.

[6]. In 2005, the Treasury Board Secretariat and Public Service Human Resources Management Agency of Canada launched a review of Treasury Board management policies in order to clarify the responsibilities and accountabilities of ministers and deputy heads in key areas of public service work.

[7]. Line departments are all departments and agencies whose main responsibility is to deliver public programs and services.

[8] This service was formerly known as SPEC.

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