Sources of Federal Government and Employee Information—2013

Sources of Federal Government and Employee Information—2013

1. General Information

Background

The Auditor General of Canada is an Officer of Parliament, who is independent from the government and reports directly to Parliament through the Speaker of the House of Commons. Established in 1878, the Auditor General audits federal government departments and agencies, most Crown corporations, and many other federal organizations, and reports publicly to the House of Commons on matters that the Auditor General believes should be brought to its attention. The Auditor General of Canada is also the auditor for the governments of Nunavut, the Yukon, and the Northwest Territories, and reports directly to their legislative assemblies. The Auditor General’s powers and responsibilities are set forth in the Auditor General Act.

Information on the Auditor General’s history, reference to its legislative foundation; and how it reports to Parliament is found here.

Responsibilities

The Auditor General’s duties are set out in the Auditor General Act, the Financial Administration Act, 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.

Further information on the Auditor General’s mandate and responsibilities is found here.

2. Institutional Functions, Programs and Activities

Legislative Auditing

Legislative auditing plays a central role in holding governments to account. It provides objective information, advice, and assurance that legislatures can draw on in their scrutiny of government spending and performance. The Office of the Auditor General of Canada is responsible for legislative auditing of the federal government. It also audits the three territorial governments. The Office carries out three main types of legislative audits: Financial Audits, Performance Audits, and Special Examinations. Audits are carried out by the Auditor General of Canada as a result of sections 5, 6, 7 or 23 of the Auditor General Act or sections 132 or 138 of the Financial Administration Act.

Audits and Studies

Independent audits and studies that provide objective information, advice, and assurance to Parliament, government, and Canadians, are carried out through this office. The duties surrounding audits and studies relate to legislative auditing and, in certain cases, to monitoring of federal departments and agencies, Crown corporations, territorial governments, and other entities through financial audits, performance audits, Special Examinations, Sustainable development monitoring activities and environmental petitions.

Financial audits

Description: Financial audits test whether financial transactions support the amounts and disclosures in the federal government’s summary financial statements, which are published annually in the Public Accounts of Canada, as well as the financial statements of Canada’s three Territories. The Office also conducts an annual audit of the financial statements of most Crown corporations and many federal organizations. Audit procedures may include comparing the results of operations with planned results, assessing the reliability of a department’s financial control systems, and checking samples of transactions and balances. Auditors supplement these audit tests with further analysis and discussions with management.

Document Types: Files generally contain internal and external correspondence relative to the audit; legal opinions and requests for opinions; information gathered from the institution or organization during the audit including annual reports, internal procedures and statements provided by individuals; auditors’ notes and records of discussions; audit reports, addendums and records of follow-ups to recommendations as required.

Record Number: OAG AUD 001

Performance audits

Description: Performance audits examine, against established criteria, whether government programs are being managed with due regard for economy, efficiency, and environmental impact, and whether the government has the means to measure and report their effectiveness. Performance 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—single government programs or activities, areas of responsibility that involves several departments or agencies, or issue that affect many departments and agencies may be audited. The activity considers requests for audits that are received from parliamentary committees. However, the final decision about what to audit is made by the Auditor General. In accordance with section 7 of the Auditor General Act, performance audits are tabled in Parliament and published up to four times a year in the reports of the Auditor General of Canada and the Commissioner of the Environment and Sustainable Development. Performance audit reports of territorial governments are published and presented to the territorial legislatures.

Document Types: Files generally contain internal and external correspondence relative to the audit; legal opinions and requests for opinions; information gathered from the institution or organization during the audit including annual reports, internal procedures and statements provided by individuals; auditors’ notes and records of discussions; audit reports, addendums and records of follow-ups to recommendations as required.

Record Number: OAG AUD 002

Special examinations

Description: The special examinations activity assesses Crown corporations’ financial and management controls, information systems, and management practices. Special examinations provides an opinion to the board of directors of the corporation involved on whether there is reasonable assurance that there are no significant deficiencies in the corporation’s systems and practices. Legislation states that the Auditor General should bring the information in performance reports to the attention of the appropriate ministers and Parliament, when deemed appropriate. For example when certain types of significant deficiencies, such as those related to mandate or governance issues that only the federal government can address, or problems that have previously been reported but continue to occur. Issues are also reported to the minister involving specific risks that, in the Auditor General’s opinion, the minister needs to be aware of.

Document Types: Files generally contain internal and external correspondence relative to the examination; legal opinions and requests for opinions; information gathered from the institution or organization during the examination including annual reports, internal procedures and statements provided by individuals; auditors’ notes and records of discussions; audit reports, addendums and records of follow-ups to recommendations as required.

Record Number: OAG AUD 003

Sustainable development monitoring activities

Description: 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 progress on environmental and sustainable development issues and, on behalf of the Auditor General, reports to Parliament on issues that should be brought to its attention. In addition, the Commissioner also administers the environmental petitions process. He monitors responses to environmental petitions, and reports annually to Parliament on petitions activities from the previous year, including instances where responses to petitions were not provided within the 120-day time limit specified in legislation.

Document Types: Files generally contain internal and external correspondence relative to the audit; legal opinions and requests for opinions; information gathered from the institution or organization during the audit including annual reports, internal procedures and statements provided by individuals; auditors’ notes and records of discussions; audit reports, addendums and records of follow-ups to recommendations as required.

Record Number: OAG AUD 004

Environmental Petitions

Description: The Office manages the environmental petitions process. Petition files are created as a result of section 22 of the Auditor General Act. The environmental petition process ensures Canadians get timely answers from federal ministers on specific environmental and sustainable development issues that involve federal jurisdiction.

Document Types: Files generally contain the petitions and supporting information, internal and external correspondence relative to the petitions as well as a copy of all departmental or agency responses that have been sent to the petitioners.

Record Number: OAG PET 010

Professional Practices

The Professional Practices sub activity has been assigned operational responsibility for the Auditor General’s system of quality control.

Description: The professional practice group ensures the reliability and consistency of the Office’s audit work through the development and maintenance of up-to-date audit methodology, guidance, and audit tools.  It also uses communication and training to promote consistency in the application of audit methodology and the Office’s Quality Management System (QMS).  The professional practice team provides advice on the interpretation and application of professional standards, Office policies, audit methodology and the Office’s QMS and through the Professional Practices Group, the Office works with other legislative audit offices and professional associations, such as The Canadian Institute of Chartered Accountants, to advance legislative auditing methodology, accounting and auditing standards, and best practices.

Document Types: Files generally contain internal and external correspondence in relation to the application of methodologies, draft reports and draft financial statements.

Record Number: OAG AUD 030

Internal Services

Internal services constitute groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups are management and oversight services, communications services, legal services, human resources management services, financial management services, information management services, information technology services, real property services, materiel services, acquisition services, and travel and other administrative services. Internal services include only those activities and resources that apply across an organization and not to those provided specifically to a program.

Acquisition Services

Acquisition services involve activities undertaken to acquire a good or service to fulfill a properly completed request (including a complete and accurate definition of requirements and certification that funds are available) until entering into or amending a contract.

• Procurement and Contracting Class of Record
  • Professional Services Contracts Personal Information Bank

Communications Services

Communications services involve activities undertaken to ensure that Government of Canada communications are effectively managed, well coordinated and responsive to the diverse information needs of the public. The communications management function ensures that the public—internal or external—receives government information, and that the views and concerns of the public are taken into account in the planning, management and evaluation of policies, programs, services and initiatives.

• Communications Class of Record
  • Internal Communications Personal Information Bank
  • Public Communications Personal Information Bank

Financial Management Services

Financial management services involve activities undertaken to ensure the prudent use of public resources, including planning, budgeting, accounting, reporting, control and oversight, analysis, decision support and advice, and financial systems.

• Financial Management Class of Record
  • Accounts Payable Personal Information Bank
  • Accounts Receivable Personal Information Bank
  • Acquisition Cards Personal Information Bank

Human Resources Management Services

Human resources management services involve activities undertaken for determining strategic direction, allocating resources among services and processes, as well as activities relating to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies and plans.

• Awards (Pride and Recognition) Class of Record
  • Recognition Program Personal Information Bank
• Classification of Positions Class of Record
  • Staffing Personal Information Bank
• Compensation and Benefits Class of Record
  • Attendance and Leave Personal Information Bank
  • Pay and Benefits Personal Information Bank
• Employment Equity and Diversity Class of Record
  • Employment Equity and Diversity Personal Information Bank
• Hospitality Class of Record
  • Hospitality Personal Information Bank
• Human Resources Planning Class of Record
  • Human Resources Planning Personal Information Bank
• Labour Relations Class of Record
  • Discipline Personal Information Bank
  • Grievances Personal Information Bank
  • Harassment Personal Information Bank
  • Internal Disclosure of Wrongdoing in the Workplace Personal Information Bank
  • Values and Ethics Code for the Public Service Personal Information Bank
• Occupational Health and Safety Class of Record
  • Employee Assistance Personal Information Bank
  • Harassment Personal Information Bank
  • Occupational Health and Safety Personal Information Bank
• Official Languages Class of Record
  • Official Languages Personal Information Bank
• Performance Management Reviews Class of Record
  • Discipline Personal Information Bank
  • Performance Management Reviews Personal Information Bank
• Recruitment and Staffing Class of Record
  • Applications for Employment Personal Information Bank
  • Employee Personnel Record Personal Information Bank
  • EX Talent Management Personal Information Bank
  • Personnel Security Screening Personal Information Bank
  • Staffing Personal Information Bank
  • Values and Ethics Code for the Public Service Personal Information Bank
• Relocation Class of Record
  • Relocation Personal Information Bank
• Training and Development Class of Record
  • Training and Development Personal Information Bank

Information Management Services

Information management services involve activities undertaken to achieve efficient and effective information management to support program and service delivery; foster informed decision making; facilitate accountability, transparency and collaboration; and preserve and ensure access to information and records for the benefit of present and future generations.

• Access to Information and Privacy Class of Record
  • Access to Information and Privacy Requests Personal Information Bank
• Information Management Class of Record
  • Automated Document, Records, and Information Management Systems Personal Information Bank
  • Library Services Personal Information Bank

Information Technology Services

Information technology services involve activities undertaken to achieve efficient and effective use of information technology to support government priorities and program delivery, to increase productivity, and to enhance services to the public.

• Information Technology Class of Record
  • Electronic Network Monitoring Personal Information Bank

Legal services

Legal services involve activities undertaken to enable government departments and agencies to pursue policy, program and service delivery priorities and objectives within a legally sound framework.

• Legal Services Class of Record

Management and Oversight Services

Management and oversight services involve activities undertaken for determining strategic direction and allocating resources among services and processes, as well as those activities related to analyzing exposure to risk and determining appropriate countermeasures. They ensure that the service operations and programs of the federal government comply with applicable laws, regulations, policies or plans.

• Cooperation and Liaison Class of Record
  • Lobbying Act Requirements Personal Information Bank
  • Outreach Activities Personal Information Bank
• Executive Services Class of Record
  • Executive Correspondence Personal Information Bank 
• Internal Audit and Evaluation Class of Record
  • Evaluation Personal Information Bank
  • Internal Audit Personal Information Bank
• Planning and Reporting Class of Record

Materiel Services

Materiel services involve activities undertaken to ensure that materiel can be managed by departments in a sustainable and financially responsible manner that supports the cost-effective and efficient delivery of government programs.

• Materiel Management Class of Record
  • Vehicle, Ship, Boat and Aircraft Accidents Personal Information Bank

Real Property Services

Real property services involve activities undertaken to ensure that real property is managed in a sustainable and financially responsible manner, throughout its life cycle, to support the cost-effective and efficient delivery of government programs.

• Real Property Management Class of Record

Travel and Other Administrative Services

Travel and other administrative services include Government of Canada travel services, as well as those other internal services that do not smoothly fit with any of the internal services categories.

• Administrative Services Class of Record
  • Parking Personal Information Bank
• Boards, Committees and Council Class of Record
  • Governor in Council Appointments Personal Information Bank
  • Members of Boards, Committees and Councils Personal Information Bank
• Business Continuity Planning Class of Record
  • Business Continuity Planning Personal Information Bank
• Disclosure to Investigative Bodies Class of Record
  • Disclosure to Investigative Bodies Personal Information Bank
• Proactive Disclosure Class of Record
  • Hospitality Personal Information Bank
  • Travel Personal Information Bank
• Security Class of Record
  • Identification and Building-Pass Cards Personal Information Bank
  • Internal Disclosure of Wrongdoing in the Workplace Personal Information Bank
  • Personnel Security Screening Personal Information Bank
  • Security Incidents Personal Information Bank
  • Security Video Surveillance and Temporary Visitor Access Control Logs and Building Passes Personal Information Bank
• Travel Class of Record
  • Travel Personal Information Bank

Manuals

• Annual Audit Manual
• Performance Audit Manual
• Special Examination Manual

3. Additional Information

The Government of Canada encourages the release of information through requests outside of the ATIP process. You may wish to consult the Auditor General’s completed Access to Information (ATI) summaries for more information. To make an informal request, contact:

• General enquiries to reach us by:
  • Email
  • Mail
  • Telephone
  • TTY
  • Fax

The Auditor General conducts Privacy Impact Assessments (PIAs) to ensure that privacy implications will be appropriately identified, assessed and resolved before a new or substantially modified program or activity involving personal information is implemented.

Please see the Introduction to this publication for information on formal access procedures under the provisions of the Access to Information Act and the Privacy Act. The following outlines how to make a formal ATIP request.

Mail your letter or Access to Information Request Form (Access to Information Act) or Personal Information Request Form (Privacy Act), along with any necessary documents (such as consent or the $5.00 application fee for a request under the Access to Information Act) to the following address:

Access to Information and Privacy Office
Office of the Auditor General of Canada
240 Sparks Street
Ottawa, Ontario
K1A 0G6

Telephone: 613-952-0213 (extension 2007)
Fax: 613-943-5485
Toll free: 1-888-761-5953
Online inquiry form

Please note: Each request made to the Auditor General under the Access to Information Act must be accompanied by an application fee of $5.00, cheque or money order made payable to the Receiver General for Canada.

Reading Room

In accordance with the Access to Information Act and Privacy Act, an area on the premises will be made available should the applicant wish to review materials on site. The address is:

240 Sparks Street
Ottawa, Ontario