2013–14 Estimates—Report on Plans and Priorities
2013–14 Estimates—Report on Plans and Priorities
A Message from the Auditor General of Canada
Section I—Office Overview
Who we are
What we do
Strategic outcome and expected results
Our priorities for 2013–14
Section II—Planning Highlights by Product Line
Our main legislative auditing activities
Our measures of organizational performance
Section III—Supplementary Information
Supplementary information tables
Planned reports for 2013–14
Our performance indicators and measures
A Message from the Auditor General of Canada
I am pleased to present the Office of the Auditor General of Canada's Report on Plans and Priorities for 2013–14.
During my first year as Auditor General, I began the renewal of the Office's strategic plan. The objectives are to complete a comprehensive review of what we do and how we do it, and to build on the many strengths of the Office by identifying areas where we can make meaningful improvements to better serve Parliament and Canadians. We expect to complete this review in 2013 and to communicate the results in our 2014–15 Report on Plans and Priorities.
In 2013–14, we will also continue to implement our action plan to reduce operating costs, based on the Strategic and Operating Review (SOR) proposal that we submitted to Parliament in October 2011. The changes we are making will allow us to concentrate our efforts where they will best serve Parliament and territorial legislatures by focusing our audits on areas of greatest risk. When fully implemented in 2014–15, our action plan will result in a budget reduction of over $6.5 million for the Office and a staff reduction of approximately 10 percent. In addition to generating cost savings, our action plan will result in increased consistency in our audit efforts across federal government organizations. The Office has already reduced the number of financial audits it conducts annually by discontinuing 16 federal and territorial audits. It will discontinue an additional 9 audits in 2013–14. We have reduced our staff for 2013–14 to 590 from 615 last year, on our way to our target of 576 in 2014–15.
While we are completing the review of our strategic plan and implementation of our SOR action plan, the Office continues to conduct all of its statutory audit work using its fully updated audit tools and methodology. We expect to complete over 120 financial audits, 29 performance audits, and 2 special examinations this year.
None of our work would be possible without the dedication and professionalism of all of our people. I wish to thank them for their ongoing commitment to the Office and Parliament.
Michael Ferguson, FCA
Auditor General of Canada
February 2013
Section I—Office Overview
Who we are
The Office of the Auditor General of Canada is the legislative audit office of the federal government. We are the legislative auditor of the three territories (Nunavut, Yukon, and the Northwest Territories). We conduct independent audits and studies that provide objective information, advice, and assurance to Parliament, territorial legislatures, governments, and Canadians. With our reports and testimony at parliamentary hearings, we assist Parliament in its work on the authorization and oversight of government spending and operations.
What we do
The Auditor General is an Officer of Parliament, who is independent from the government, in the execution of his work and responsibilities, and reports directly to Parliament. His duties are set out in the Auditor General Act, the Financial Administration Act (FAA), and other acts and orders-in-council. These duties relate to legislative auditing and, in certain cases, to monitoring of federal departments and agencies, Crown corporations, territorial governments, and other entities.
The Office of the Auditor General’s main legislative auditing duties are
- financial audits,
- performance audits,
- special examinations, and
- sustainable development monitoring activities and environmental petitions.
Financial audits
Our financial audits provide assurance that financial statements are presented fairly, in accordance with the applicable financial reporting framework. Where required, we provide assurance that the organizations we audit comply, in all significant respects, with legislative authorities that are relevant to a financial audit. We conduct financial audits of federal and territorial Crown corporations and of other organizations. We also audit the summary financial statements of the Government of Canada and of the three territories (Nunavut, Yukon, and the Northwest Territories).
If issues or opportunities for improvement in areas such as financial reporting and internal controls come to our attention during our financial audit work, we make recommendations to management. We also provide information and advice to support audit committees in meeting their responsibilities for the oversight of financial reporting and internal control.
Performance audits
Performance audits examine, against established criteria, whether government programs are being managed with due regard to economy, efficiency, and environmental impact, and whether the government has the means to measure and report on their effectiveness. Our reports contain recommendations for addressing the most serious deficiencies identified.
The Auditor General Act gives the Office the discretion to determine what areas of government it will examine in its performance audits. We may decide to audit a single government program or activity, an area of responsibility that involves several departments or agencies, or an issue that affects many departments and agencies. We consider requests for audits that we receive from parliamentary committees. However, the final decision about what to audit is made by the Auditor General.
Special examinations
Our special examinations assess the systems and practices maintained by Crown corporations to safeguard their assets; to manage their human, physical, and financial resources economically and efficiently; and to carry out their operations effectively. A special examination provides an opinion to a corporation’s board of directors on whether there is reasonable assurance that there are no significant deficiencies in the corporation’s systems and practices. In addition to reporting on significant deficiencies, our special examinations highlight the systems and practices that contribute to a corporation’s success and provide information and recommendations to boards of directors about opportunities for improvement.
All parent Crown corporations are subject to a special examination by the Office, except the Bank of Canada, which is exempt from this requirement, and the Canada Pension Plan Investment Board, which, under its Act, is subject to a special examination by an auditor chosen by its board of directors. Under the FAA, special examinations are required at least once every 10 years.
Sustainable development monitoring activities and environmental petitions
The Commissioner of the Environment and Sustainable Development assists the Auditor General in performing his duties related to the environment and sustainable development. The Commissioner conducts performance audits to monitor the government’s management of environmental and sustainable development issues and, on behalf of the Auditor General, reports to Parliament on issues that should be brought to its attention. The Commissioner has additional responsibilities under the Federal Sustainable Development Act. He also monitors responses to environmental petitions and reports annually to Parliament on petition activities.
Professional practices
In order to ensure the reliability and consistency of our audit work, the Office makes an ongoing investment in professional practices. This investment supports
- the development and maintenance of up-to-date audit methodology and related training curriculum content;
- advice to auditors on the interpretation and application of professional standards and our audit methodology;
- quality assurance activities related to our ongoing audit engagements; and
- monitoring of the Office’s System of Quality Control.
In addition, the Office’s professional practices function acts as a National Professional Practices Group, which serves members of the Canadian Council of Legislative Auditors by offering, on an as requested basis, methodology, training, and advice.
International activities
Our 2012–17 International Strategy guides our international activities and positions the Office to meet future opportunities and challenges. The strategy has four goals:
- contributing to the development and adoption of appropriate and effective professional standards,
- sharing knowledge among audit offices,
- building capabilities and professional capacities of audit offices, and
- promoting better managed and accountable international institutions.
In order to support these goals, our international activities are focused in the following areas:
- projects that are funded by the Canadian International Development Agency (CIDA);
- working groups of the International Organization of Supreme Audit Institutions (INTOSAI);
- INTOSAI Development Initiative (IDI) projects; and
- other stated priorities of the federal government (for example, audits of United Nations entities).
Strategic outcome and expected results
The long-term strategic outcome of the Office of the Auditor General is to contribute to better managed government programs and better accountability to Parliament through legislative auditing.
We have identified a number of results that we expect to achieve with our audits in the short, medium, and long term.
In the short term, we want to
- engage Parliament, territorial legislatures, and federal and territorial organizations in the audit process;
- ensure that they are well informed about our work; and
- maintain support for our role and work.
In the medium term, we want to
- assist Parliament and territorial legislatures in holding governments to account;
- make our work relevant to federal and territorial organizations, departments, agencies, and Crown corporations; and
- ensure that the public is well informed about our work.
In the long term, we want our work to lead to more effective, efficient, and economical government programs and operations and to programs that foster sustainable development.
The following tables provide the Office’s planning summary, including our strategic outcome, expected results, performance objectives, indicators and targets, and details of planned spending for the coming year (Exhibits 1, 2, and 3).
Exhibit 1—Planning summary
| Strategic Outcome: We contribute to a well-managed and accountable government for Canadians | |
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Expected results
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| Objectives | Indicators and targets |
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Key users of our reports are engaged in the audit process. |
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| Our work adds value for the key users of our reports. | Maintain the percentage of users who find our audits add value. |
| Our work adds value for the organizations we audit. | Maintain the percentage of senior managers who find our audits add value. |
| Key users of our reports and the organizations we audit respond to our findings. | Maintain or increase the percentage of recommendations that are implemented or reservations/deficiencies that are addressed.1 |
| 1 For special examinations, our indicator has been the number of significant deficiencies that are addressed by the audited corporation from one special examination to the next. Since the time between examinations has increased from 5 to 10 years, we are looking to identify a timelier indicator. | |
Exhibit 2—Spending summary ($ millions)
| Legislative auditing program1 | Actual spending 2010–112 | Actual spending 2011–12 | Forecast spending 2012–13 | Planned spending | ||
|---|---|---|---|---|---|---|
| 2013–14 | 2014–15 | 2015–16 | ||||
| Financial audits of Crown corporations, territorial governments, and other organizations, and of the summary financial statements of the Government of Canada | 45.0 | 47.2 | 44.3 | 42.5 | 41.9 | 42.2 |
| Performance audits and studies | 39.8 | 38.0 | 39.4 | 38.5 | 38.5 | 38.5 |
| Special examinations of Crown corporations | 1.3 | 2.7 | 3.3 | 5.9 | 5.0 | 5.1 |
| Sustainable development monitoring activities and environmental petitions | 1.0 | 1.3 | 1.9 | 1.5 | 1.5 | 1.9 |
| Assessments of agency performance reports | 0.7 | 0.6 | 0.2 | 0 | 0 | 0 |
| Professional practices | 13.8 | 13.5 | 11.1 | 10.7 | 11.0 | 11.1 |
| Total cost of operations | 101.6 | 103.3 | 100.2 | 99.1 | 97.9 | 98.8 |
| Less: costs recovered3 | 0.1 | 0.8 | 0.8 | 0.8 | 0.8 | 0.8 |
| Net cost of operations | 101.5 | 102.5 | 99.4 | 98.3 | 97.1 | 98.0 |
|
1 We have allocated the cost of audit services to each legislative auditing program. 2 The figures for 2010–11 actual spending were restated to reflect a reduction of $0.1 million in costs for compensated absences. 3 The costs recovered include respendable revenue from audit professional services provided to members of the Canadian Council of Legislative Auditors (CCOLA) and from the audits of the International Labour Organization, which we conduct on a cost recovery basis. |
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Exhibit 3—Expenditure profile
The spending trend from the 2011–12 fiscal year to the 2015–16 fiscal year reflects the implementation of our action plan to reduce operating costs, based on the Strategic and Operating Review (SOR) proposal that we submitted to Parliament in October 2011.
The following table provides the Office’s planned financial resources for the next three years (Exhibit 4).
Exhibit 4—Financial resources (Planned spending—$ millions)
| Total budgetary expenditures1 (Main Estimates) 2013–14 |
Planned spending 2013–141 |
Planned spending 2014–15 |
Planned spending 2015–16 |
|---|---|---|---|
| 84.3 | 98.3 | 97.1 | 98.0 |
| 1 The difference between total budgetary expenditures and planned spending for 2013–14 includes the cost of services received without charge from other government departments, costs recovered, and other adjustments that are routine in nature, including the carry-forward funding, parental leave and severance payments, and other differences due to accrual accounting (salary accruals and capital asset acquisition, less depreciation). | |||
The following table provides the Office’s planned human resources for the next three years (Exhibit 5).
Exhibit 5—Human resources (full-time equivalents—FTE)
| 2013–14 | 2014–15 | 2015–16 |
|---|---|---|
| 590 | 576 | 576 |
Our priorities for 2013–14
We have established two priorities for 2013–14:
- continuing to implement our Strategic and Operating Review (SOR) proposal, and
- renewing our strategic plan.
Continuing to implement our Strategic and Operating Review (SOR) proposal
As part of Budget 2011, the Government of Canada introduced the Strategic and Operating Review, with the goal of achieving $4 billion in fiscal savings, government-wide, by the end of 2014–15. All federal departments and agencies were required to submit proposals that identified areas in which savings could be generated. The Office received a letter from the Minister of Finance that strongly encouraged us to adhere to the spirit and intent of the SOR initiative. We responded positively to this request and conducted a thorough review of our legislative audit responsibilities and internal operations from both risk and value perspectives.
Our SOR proposal outlined reductions of approximately $6.5 million, which included a 10 percent reduction in our Office staff by the end of 2014–15.
One year into the SOR process, the OAG has made significant progress in meeting our fiscal reduction targets. The Office has reduced the number of federal and territorial audits by 16 and will be discontinuing a further 9 audits in 2013–14. While we have realized efficiencies through restructuring some of our corporate services, we will continue to explore opportunities for further streamlining in the coming year. Savings have also been achieved through more selective involvement in several international subcommittees and working groups, which will continue in 2013–14.
In terms of employees, our 2012–13 full-time equivalent (FTE) budget was 615. Our 2013–14 FTE budget is 590, which will bring us closer to the 2014–15 budget of 576. We expect to successfully meet this target primarily through attrition.
Renewing our strategic plan
The Office launched the renewal of its strategic plan in 2012. The objective is to complete a comprehensive review of what we do and how we do it in order to identify those areas where we can make meaningful improvements to better serve Parliament and Canadians. To date, over 70 people from across the Office have been involved. We expect to complete this review in early 2013 and to communicate the results in our 2014–15 Report on Plans and Priorities. In the meantime, the Office continues to conduct all of its statutory audit work using its fully updated audit tools and methodology—the result of our Renewal of Audit Methodology project that was successfully completed in the latter half of 2012.
Section II—Planning Highlights by Product Line
Our main legislative auditing activities
The Office contributes to a well-managed and accountable government for Canadians through our legislative auditing activities.
We gather information on the impact of our work and have established indicators and targets to measure the results for our three major activities: financial audits, performance audits, and special examinations. The following sections describe the main activities, expected results, performance objectives, indicators and targets, and planned financial resources for each of these activities.
A complete list of our performance indicators and targets is included in Section III—Supplementary Information.
Financial audits of Crown corporations, territorial governments, and other organizations
Financial audits answer the following questions:
- Are the annual financial statements of Crown corporations, territorial governments, and other organizations presented fairly?
- Are federal and territorial governments presenting their overall financial situation fairly?
- Are these entities complying with their legislative authorities?
Planning highlights. The Office has statutory responsibilities for the audit of the summary financial statements of the Government of Canada and each of the three territorial governments, the financial statements of federal and territorial Crown corporations, and other entities. The audit of the International Labour Organization (a United Nations agency) is included among other entities.
In 2013–14, we will conduct a total of more than 120 financial audits and related assurance engagements.
The following table includes the expected results, performance objectives, indicators and targets, and planned financial resources for financial audits of Crown corporations, territorial governments, and other organizations, as well as for the audits of the summary financial statements of the Government of Canada (Exhibit 6).
Exhibit 6—Financial audits
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Expected results
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| Objectives | Indicators and targets |
| Our work adds value for the key users of our reports. | At least 90 percent of audit committee chairs find our financial audits add value. |
| Our work adds value for the organizations we audit. | At least 80 percent of senior managers from Crown corporations and large departments find our financial audits add value. |
| Key users of our reports and the organizations we audit respond to our findings. | 100 percent of the reservations in our audit opinions are addressed from one financial audit to the next. |
| Planned financial resources 2013–14: $42.5 million | |
Performance audits and studies of departments, agencies, and territorial legislatures
Performance audits can answer the following questions:
- Are federal and territorial government programs well managed?
- Have they been run with due regard to economy, efficiency, and their environmental effects?
- Does the government have the means to measure their effectiveness where it is reasonable and appropriate to do so?
Planning highlights. In 2013–14, we plan to report the findings of 29 federal and territorial performance audits. Our audit schedule for the coming year is in Section III—Supplementary Information.
The following table includes the expected results, performance objectives, indicators and targets, and planned financial resources for performance audits and studies (Exhibit 7).
Exhibit 7—Performance audits and studies
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Expected results
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| Objectives | Indicators and targets |
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Key users of our reports are engaged in the audit process. |
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| Our work adds value for the key users of our reports. | At least 90 percent of selected parliamentary committee members find our performance audits add value. |
| Our work adds value for the organizations we audit. | At least 70 percent of departmental senior managers find our performance audits add value. |
| Key users of our reports, and the organizations we audit, respond to our findings. | Progress on at least 75 percent of recommendations examined in our follow-up audits has been assessed as satisfactory. |
| Planned financial resources 2013–14: $38.5 million | |
Special examinations
A special examination of a Crown corporation answers the following question:
Do the systems and practices used by the Crown corporation provide reasonable assurance that assets are safeguarded, that resources are managed economically and efficiently, and that operations are carried out effectively?
Planning highlights. During a 10-year period, the Office performs special examinations of about 45 federal Crown corporations. In 2013–14, we plan to substantially complete the special examinations of two corporations: Canadian Museum of Civilization Corporation and Laurentian Pilotage Authority.
The following table includes the expected results, performance objectives, indicators and targets, and planned financial resources for special examinations of Crown corporations (Exhibit 8).
Exhibit 8—Special examinations
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Expected results
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| Objectives | Indicators and targets |
| Our work adds value for the key users of our reports. | At least 90 percent of board chairs find our special examinations add value. |
| Our work adds value for the organizations we audit. | At least 80 percent of Crown corporation chief executive officers find our special examinations add value. |
| Key users of our reports, and the organizations we audit, respond to our findings. | This indicator is under review.1 |
| Planned financial resources for 2013–14: $5.9 million | |
| 1 For special examinations, our indicator has been the number of identified significant deficiencies that are addressed by the audited corporation from one special examination to the next. Since the time between examinations has increased from 5 to 10 years, we are looking to identify a timelier indicator. | |
Our measures of organizational performance
We measure and manage our performance as an organization in a number of ways. The following section describes three key areas of our performance and the objectives, indicators, and targets that we measure our performance against.
Delivering our work on time and on budget
The following table includes the objectives, indicators, and targets for delivering our work on time and on budget (Exhibit 9).
Exhibit 9—Delivering our work on time1 and on budget2
Ensuring that our audit reports are reliable
Our audit work is guided by a rigorous methodology and System of Quality Control. Annual internal reviews and periodic external peer reviews provide the Auditor General with opinions on whether our audits are conducted in accordance with professional standards, and whether our System of Quality Control is appropriately designed and effectively implemented. We report publicly on the results of these reviews in order to provide assurance to members of Parliament and the public that they can rely on the opinions and conclusions contained in our audit reports.
Our System of Quality Control is based on professional standards and Office policies. It guides auditors through a set of steps they must follow during their audits and ensures that these audits are conducted according to professional standards and Office policies. Annual internal reviews also conclude on whether the opinions and conclusions contained in our audit reports are appropriate. The Office’s Practice Review and Internal Audit Plan, as well as the reports, can be found on the Office of the Auditor General website. A list of the internal audits planned for the next three years is included in the supplementary tables.
External reviews conducted by the provincial institutes of chartered accountants conclude on whether we are following professional standards.
The following table includes the objectives, indicators, and targets for ensuring that our audit reports are reliable (Exhibit 10).
Exhibit 10—Ensuring that our audit reports are reliable
| Objectives | Indicators and targets |
| Our audit reports are reliable. | 100 percent of internal practice reviews find the opinions and conclusions expressed in our audit reports are appropriate and supported by the evidence. |
| Our System of Quality Control is suitably designed and operating effectively. | 100 percent of internal practice reviews and external reviews find our System of Quality Control is suitably designed and operating effectively. |
Providing a respectful workplace
The Office is committed to creating and maintaining a respectful workplace. Employees are guided in their work and their conduct by a balanced framework of professional, ethical, and people values that are outlined in the Office’s Code of Values, Ethics and Professional Conduct. Our code was renewed effective 4 October 2012. The code is shared with all employees when they join our organization, and they must re-confirm their adherence to it on an annual basis.
Respectful workplace practices are included in the competency profiles for each group and level within the Office. These competencies are used in employee staffing, management, promotion, and evaluation activities. Furthermore, 50 percent of managers’ performance pay is tied to their demonstration of effective people management skills, which includes the promotion of a respectful workplace.
Our mandatory professional development program includes training on respectful communication and management practices. We recently introduced a new Respectful Workplace Policy, with mechanisms available to support employees who may feel that they have been the target of disrespectful, harassing, or discriminatory behaviour in the workplace. Our Respectful Workplace Advisors provide advice and assistance to staff at all levels, and the Respectful Workplace Complaints Coordinator reports directly to the Auditor General on matters related to formal complaints.
The following table includes the objectives, indicators, and targets for providing a respectful workplace at the Office (Exhibit 11).
Exhibit 11—Providing a respectful workplace
| Objectives | Indicators and targets |
| Overall employee satisfaction | At least 80 percent of employees believe the Office is either an above-average place to work or one of the best places to work. |
|
Bilingual workforce |
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| Diverse workforce | 100 percent representation relative to workforce availability for women, people with disabilities, Aboriginal peoples, and members of visible minorities. |
| Employee retention | At least 90 percent retention of audit professionals. |
Section III—Supplementary Information
Supplementary tables and information
The following supplementary tables and information can be found on the Office of the Auditor General website:
- Sources of respendable and non-respendable revenue
- Internal audits planned for 2012–13 to 2014–15
- Green procurement
Planned reports for 2013–14
Reports to Parliament
Spring 2013
Auditor General—Spring Report
- Support to Search and Rescue Activities
- Federal Activities for Diabetes Prevention and Control
- Official Development Assistance through Multilateral Organizations
- Support to the Truth and Reconciliation Commission
- Employment Insurance Overpayments—Human Resources and Skills Development Canada
- Financing of the Public-Private Partnerships Canada Fund
- Spending on the Public Security and Anti-terrorism Initiative
- Status Report on Collecting Tax Debts—Canada Revenue Agency
- Status Report on Security in Contracting
- Status Report on Evaluating the Effectiveness of Programs
Commissioner of the Environment and Sustainable Development
- Conserving Biodiversity
- Species at Risk
- A Study on Biodiversity
Fall 2013
Auditor General—Fall Report
- Securing Canada's Borders
- Oversight of Rail Safety—Transport Canada
- Acquiring Military Ships
- Safety and Security on Reserves
- Canada’s Food Recall System
- Disaster Relief for Producers—Agriculture and Agri-Food Canada
- Workforce Adjustment Measures
- Accessibility of Government Services to Canadians
- Implementation of Internal Control Policies
- Offshore Bank Accounts—Canada Revenue Agency
Commissioner of the Environment and Sustainable Development
- National Parks
- Assessing Progress under the Federal Sustainable Development Strategy
- Environmental Petitions Annual Report
Reports to Northern Legislatures
Fall 2013
- Education in Nunavut
Spring 2014
- Yukon—Family and Children’s Services
- Northwest Territories—Child and Family Services
Our performance indicators and measures
The following tables summarize our targets and actual performance for 2011–12 and our targets for 2013–14 (Exhibits 12 and 13).
Exhibit 12—Summary of our indicators of impact
| Objectives and indicators | 2011–12 Actual |
2011–12 Target |
2013–14 Target |
|---|---|---|---|
| Our work adds value for the key users of our reports | |||
| Percentage of audit committee chairs who find our financial audits add value | 91% | 90% | 90% |
| Percentage of parliamentary committee members who find our performance audits add value | n/a1 | 90% | 90% |
| Percentage of board chairs who find our special examinations add value | n/a2 | 90% | 90% |
| Our work adds value for the organizations we audit | |||
| Percentage of senior managers from Crown corporations and large departments who find our financial audits add value | 85% | 80% | 80% |
| Percentage of departmental senior managers who find our performance audits add value | 79% | 70% | 70% |
| Percentage of Crown corporation chief executive officers who find our special examinations add value | n/a2 | 80% | 80% |
| Key users of our reports are engaged in the audit process | |||
| Number of parliamentary hearings and briefings we participate in relative to the number of sitting days | 29 | Maintain or increase3 | Maintain or increase3 |
| Percentage of performance audits reviewed by parliamentary committees | 43% | Maintain or increase3 | Maintain or increase3 |
| Key users of our reports and the organizations we audit respond to our findings | |||
| Percentage of reservations that are addressed from one financial audit to the next | 52%4 | 100% | 100% |
| Percentage of recommendations examined in our follow-up audits where progress has been assessed as satisfactory | 62% | 75% | 75% |
| Our indicator for special examinations is under review5 | - | - | - |
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1 No survey of parliamentarians was conducted in 2011–12. 2 Due to the small number of respondents, percentage results are not presented. The feedback we have received has been positive and consistent with our targets. 3 There is no numeric target for these indicators, since they depend on the number of days Parliament is sitting. Instead, the target is to maintain the percentage of parliamentary hearings and briefings we participate in, relative to the number of sitting days, and to maintain the percentage of audits reviewed by parliamentary committees. 4 In completing our financial audits in 2011–12, we found that 15 of the 29 qualifications and “other matters” contained in our 2010–11 financial audit opinions had been addressed by the organizations we audited. 5 For special examinations, our indicator has been the number of significant deficiencies identified in our examinations that are addressed by the audited corporation from one special examination to the next. Since the increase in the period between examinations has increased from 5 to 10 years, we are looking to identify a more timely indicator. |
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Exhibit 13—Summary of our organizational performance
| Objectives and indicators | 2011–12 Actual |
2011–12 Target |
2013–14 Target |
|---|---|---|---|
| Our work is completed on time | |||
| Percentage of financial audits completed on time1 | |||
|
98% |
100% |
100% |
|
91% |
100% |
100% |
|
93% |
80% |
80% |
|
56% |
60% |
60% |
| Percentage of performance audit reports completed by the planned tabling date, as published in the Report on Plans and Priorities | 88% | 90% | 90% |
| Percentage of special examination reports delivered on or before the statutory deadline | 100% (2 of 2) |
100% | 100% |
| Our work is completed on budget | |||
| Percentage of audits completed on budget2 | |||
|
80% |
80% |
80% |
|
57% |
80% |
80% |
|
79% |
80% |
80% |
|
59% |
80% |
80% |
|
84% |
80% |
80% |
|
100% |
80% |
80% |
| Our audit reports are reliable | |||
| Percentage of internal practice reviews that find the opinions and conclusions expressed in our audit reports are appropriate and supported by the evidence | 100% (11 of 11) |
100% | 100% |
| External peer reviews find our System of Quality Control is suitably designed and operating effectively | Mostly3 | Yes | Yes |
| We provide a respectful workplace | |||
| Percentage of employees who believe the Office is an above-average place to work | n/a4 | 80% | 80% |
| Percentage of managers who meet our language requirements | |||
|
84% |
100% |
100% |
|
74% |
75% |
75% |
| Percentage representation relative to workforce availability for | |||
|
116% |
100% |
100% |
|
106% |
100% |
100% |
|
105% |
100% |
100% |
|
86% |
100% |
100% |
| Percentage retention of audit professionals | 89% | 90% | 90% |
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1 “On time” for financial audits means the statutory deadline where one exists (usually 90 days after year end), or 150 days after the year end where no statutory deadline exists. 2 “On budget” means that the actual hours to complete an audit did not exceed the budgeted hours by more than 15 percent. 3 Our most recent external peer review (2009–10) found that our System of Quality Control was suitably designed and is operating effectively overall. |
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