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Section III—Supplementary Information

Our organizational chart

Exhibit 6—Organizational chart

Our results chain

Exhibit 7—Results chain

Selected sustainable development commitments and targets

Exhibit 8—Sustainable development commitments and targets
Commitment	Target
Finalize the strategic audit plan for the Commissioner of the Environment and Sustainable Development	By 2008
Prepare 100 percent of long-term audit plans and individual performance audits using the Office’s environmental risk assessment guide.	By 2008
Build a small specialist team dedicated to providing environmental and sustainable development advice and audit assistance	By 2008
Provide our auditors with new training on the identification of environmental and sustainable development risks that are applicable to federal government organizations	Started in 2007 and ongoing
Refine and improve our generic audit criteria for environmental management in Crown corporations	By 2008
Provide enhanced support and advice to audit teams conducting special examinations in 100 percent of cases, where important environmental risks for Crown corporations have been identified	By 2008

The full version of the Office’s Sustainable Development Strategy can be found on our website.

Planned performance audits

The Office of the Auditor General is planning to table the following performance audits during the 2008–09 fiscal year.

Federal performance audits

May 2008

• Managing User Fees in Government
• Support for Overseas Deployments
• Oversight of Air Transportation Safety and Implementation of Safety Management Systems
• First Nations Child and Family Services Program
• Surveillance of Communicable Diseases
• Official Residences of the Federal Government
• Detentions and Removals—Canada Border Services Agency
• Overview of the Office of the Auditor General’s Special Examination Practice

November 2008

• Use of Human Resource Flexibilities—Canada Revenue Agency
• Canada Revenue Agency—Information Technology Investments
• Contracting for Services
• Management of Personal Information
• Managing Critical Incidents—Canadian Food Inspection Agency
• Governance of Small Entities
• Correctional Service Canada: Economy and Efficiency of Services for Offenders
• Health Canada’s Reporting on Health Indicators
• Canada Revenue Agency—Interest on Advance Payments from Taxpayers

Report of the Commissioner of the Environment and Sustainable Development—November 2008

• Sustainable Development Strategies
• Environmental Petitions
• Collection, Analysis, and Dissemination of Information on Severe Weather Events
• Management of Air Emissions
• Environmentally Sustainable Agriculture—Agriculture and Agri-Food Canada Programs

February 2009

• Canada Revenue Agency—Ensuring Compliance
• National Security Status Report
• Drinking Water Quality
• Meeting Treaty Land Entitlement Obligations
• Appointment Process, Executive Compensation, Hospitality and Governance in Crowns

Territorial Performance Audits

January 2009

• Yukon Education

March 2009

• Report to the Legislative Assembly of Nunavut on Financial Practices within the Department of Health and Social Services and follow-up on financial practices

Planned special examinations

The following table lists the special examinations we plan to complete in 2008–09. The Financial Administration Act requires Crown corporations to be the subject of a special examination within five years of their last special examination. However, the examination report may, at times, be delivered in a fiscal year prior to the year in which it is due.

Exhibit 9—Special examinations planned for 2008–09
Organization	Statutory deadline
Defence Construction (1951) Limited *	30 May 2008
Via Rail Canada Inc.	28 May 2008
Parc Downsview Park Inc.	30 September 2008
Federal Bridges Corporation Limited	25 July 2008
Export Development Canada	8 July 2009
Pacific Pilotage Authority	21 November 2008
Canada Council for the Arts	29 June 2010
Canada Mortgage and Housing Corporation	31 May 2009
Business Development Bank of Canada	15 July 2009
Canada Development Investment Corporation	23 February 2009
Canada Post Corporation	31 March 2009
Canada Science and Technology Museum	3 June 2009
Marine Atlantic Inc.	27 August 2009
Canadian Commercial Corporation	13 September 2009
Standards Council of Canada	6 October 2009

* This special examination is due in 2008–09 but will be delivered in 2007–08.

Financial tables

Table 1—Departmental links to the Government of Canada outcomes ($ millions)
Strategic outcome: Through legislative auditing, we contribute to a well-managed and accountable government for Canadians.
	Planned spending 2008–09	Planned spending 2009–10	Planned spending 2010–11	Alignment to Government of Canada Spending Area
Legislative auditing	81.9	81.2	81.2	Government Affairs

 

Table 2—Planned spending and full-time equivalents
	Forecast spending 2007–08	Planned spending 2008–09	Planned spending 2009–10	Planned spending 2010–11
	($ millions)
Legislative auditing
Total Main Estimates	80.6	81.9	81.2	81.2
Adjustments
Supplementary Estimates:
Operating budget carry forward	1.9
Economic salary increases	2.1
Total adjustments	4.0
Total planned spending	84.6	81.9	81.2	81.2
Less: Non-respendable revenue	(0.4)	(1.0)	(0.7)	(0.7)
Plus: Cost of services received without charge	11.1	11.0	10.9	10.9
Less: Forecasted lapse	(3.9)
Net cost of program	91.4	91.9	91.4	91.4
Full-time equivalents	610	627	627	627

 

Table 3—Financial and human resources and subactivities
Financial resources ($ millions)
2008–09	2009–10	2010–11
81.9	81.2	81.2
Human resources (full-time equivalents)
2008–09	2009–10	2010–11
627	627	627
Program activity: Legislative auditing ($ millions)
Subactivities*	Forecast spending 2007–08	Planned spending 2008–09
Performance audits and studies of departments and agencies	39.5	42.6
Financial audits of Crown corporations, territorial governments, and other organizations	27.6	27.3
Special examinations of Crown corporations	7.4	7.7
Audit of the summary financial statements of the Government of Canada	4.9	4.7
Sustainable development monitoring activities and environmental petitions	2.1	2.3
Assessments of the performance reports of three agencies	1.1	0.8
Professional practices	9.2	7.5
Subtotal	91.8	92.9
Less: Non-respendable revenue	(0.4)	(1.0)
Net cost of program	91.4	91.9
*We have allocated the cost of the "Audit Services" subactivity to each of the other subactivities.

 

Table 4—Voted and statutory items listed in Main Estimates ($ millions)
Voted or statutory item	Office of the Auditor General	2008–09 Main Estimates	2007–08 Main Estimates
15	Program expenditures	72.2	71.4
(S)	Contributions to employee benefit plans	9.7	9.2
	Total	81.9	80.6
(S) Statutory

 

Table 5—Services received without charge in 2008–09 ($ millions)
	2008–09
Accommodation provided by Public Works and Government Services Canada	4.4
Contributions for employer’s share of employees’ insurance premiums and expenditures paid by the Treasury Board of Canada Secretariat	6.6
2008–09 Services received without charge	11.0

 

Table 6—Sources of respendable1 and non-respendable revenue ($ millions)
Non-respendable revenue	Forecast revenue 2007–08	Planned revenue 2008–09	Planned revenue 2009–10	Planned revenue 2010–11
Legislative auditing
Charges (cost recovery) for audits 2	0.4	1.0	0.7	0.7
Total	0.4	1.0	0.7	0.7
1 No source of respendable revenue 2 The Office recovers the cost for the audits of the International Civil Aviation Organization and the United Nations Educational, Scientific and Cultural Organization. These funds are not used by the Office but are returned to the Consolidated Revenue Fund as non-respendable revenue.

Website references

Many items that are of interest but not critical to reporting our performance are available at the following websites.

Office of the Auditor General of Canada
Office of the Auditor General	www.oag-bvg.gc.ca
Sheila Fraser, Auditor General of Canada	www.oag-bvg.gc.ca/domino/other.nsf/html/00agbio_e.html
Commissioner of the Environment and Sustainable Development	www.oag-bvg.gc.ca/domino/cesd_cedd.nsf/html/menu8_e.html
Auditor General Act	laws.justice.gc.ca/en/A-17/index.html
Financial Administration Act	laws.justice.gc.ca/en/F-11/index.html
Reports to Parliament	www.oag-bvg.gc.ca/domino/other.nsf/html/99repm_e.html
Observations of the Auditor General on the Financial Statements of the Government of Canada	www.oag-bvg.gc.ca/domino/other.nsf/html/99pac_e.html
Publications	www.oag-bvg.gc.ca/domino/other.nsf/html/99menu5e.html
Practice review and internal audit reports	www.oag-bvg.gc.ca/domino/other.nsf/html/02int_e.html
External review reports	www.oag-bvg.gc.ca/domino/other.nsf/html/00qms_e.html
Sustainable Development Strategy, 2007–09	www.oag-bvg.gc.ca/domino/other.nsf/html/sdsoag_e.html
Parliament
Parliament	www.parl.gc.ca
Standing Committee on Public Accounts	http://cmte.parl.gc.ca/cmte/committeehome.aspx?lang=1&parlses=381&jnt=0&selid=e17&com=8989
Standing Committee on Environment and Sustainable Development	http://cmte.parl.gc.ca/cmte/committeehome.aspx?selectedelementid=e17_&lang=e&committeeid=10471&joint=0
Standing Committee on National Finance	http://www.parl.gc.ca/common/Committtee_SenHome.asp?Language=E&Parl=39&Ses=1&comm_id=13
Government of Canada
Treasury Board of Canada Secretariat	www.tbs-sct.gc.ca
Results for Canadians: A Management Framework for the Government of Canada	www.tbs-sct.gc.ca/res_can/rc_e.html
Results-Based Management and Accountability Framework of the Modern Comptrollership Initiative	www.tbs-sct.gc.ca/cmo_mfc/resources2/RMAF/RMAF02_e.asp
Treasury Board Secretariat Management Accountability Framework	www.tbs-sct.gc.ca/maf-crg/index_e.asp
Bank of Canada	www.bank-banque-canada.ca
Territorial governments
Government of the Yukon	www.gov.yk.ca
Government of Nunavut	www.gov.nu.ca
Government of the Northwest Territories	www.gov.nt.ca
Professional organizations
Canadian Council of Legislative Auditors	www.ccola.ca/index_english.cfm
Canadian Evaluation Society	www.evaluationcanada.ca
Canadian Institute of Chartered Accountants	www.cica.ca/index.cfm/ci_id/17150/la_id/1.htm
CCAF-FCVI Inc.	www.ccaf-fcvi.com/entrance.html
Environmental Working Group (INTOSAI)	www.environmental-auditing.org
Financial Management Institute of Canada	www.fmi.ca
Institute of Internal Auditors	www.theiia.org
International Federation of Accountants	www.ifac.org
International Organization of Supreme Audit Institutions (INTOSAI)	www.intosai.org
United Nations Panel of External Auditors	www.unsystem.org/auditors/external.htm

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