2018-19 Departmental Results Report—Departmental sustainable development strategy
Office of the Auditor General of Canada2018–19 Departmental Results Report
Supplementary Information Table—Departmental sustainable development strategy
1. Context for the Office of the Auditor General of Canada’s Sustainable Development Strategy
In keeping with the objectives of the Federal Sustainable Development Act to make environmental decision making more transparent and accountable to Parliament, the Office of the Auditor General of Canada (OAG) voluntarily prepares a sustainable development strategy and reports on the implementation of its strategy through the activities described in the following supplementary information tables.
Last year’s supplementary information table is posted on the OAG’s website.
2. Sustainable Development in the Office of the Auditor General of Canada
The Sustainable Development Strategy for the Office of the Auditor General of Canada—2017–2020 describes the OAG’s contribution to sustainable development. The strategy outlines how the OAG will strengthen consideration of sustainable development in its audit work, including consideration of the United Nations’ Sustainable Development Goals (SDGs). The strategy is centred on the 4 approaches to the United Nations’ 2030 Agenda for Sustainable Development defined and established by the International Organization of Supreme Audit Institutions (INTOSAI). INTOSAI is an umbrella group for national-level audit offices around the world, of which Canada is a member. The OAG’s sustainable development strategy for 2017 to 2020 establishes targets and responsibilities that support INTOSAI’s four approaches.
The OAG’s financial audits and direct engagements (performance audits and special examinations) contribute to SDG 16 (Peace, Justice and Strong Institutions): Promote peaceful and inclusive societies for sustainable development, provide access to justice for all, and build effective, accountable, and inclusive institutions at all levels. Depending on their scope, individual performance audits may contribute to other sustainable development goals.
3. Performance of the Office of the Auditor General of Canada
Table 1 presents the available results for the OAG’s actions according to the 4 approaches adopted by INTOSAI.
Table 1: Implementation of the Sustainable Development Strategy for the Office of the Auditor General of Canada—2017–2020
| INTOSAI approach | OAG’s 2018–19 targets | OAG’s results achieved |
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1. Assessing the preparedness of national governments to implement, monitor, and report on progress of the SDGs, and subsequently audit their operation and the reliability of the data they produce. |
In spring 2018, the OAG will submit an audit report on the Government of Canada’s preparedness to implement, monitor, and report on the sustainable development goals. |
On 24 April 2018, the Commissioner of the Environment and Sustainable Development presented for tabling in Parliament the audit report Canada’s Preparedness to Implement the United Nations’ Sustainable Development Goals. This report was about the Government of Canada’s preparedness to implement, monitor, and report on the SDGs. She also presented The Commissioner’s Perspective, in which she highlighted challenges faced by the federal Government in implementing its commitments on sustainable development. On 14 June 2018, the Commissioner discussed the spring 2018 audit report at the Standing Senate Committee on Energy, the Environment and Natural Resources. In New York in July 2018, at a side event to the United Nations’ 2018 High-Level Political Forum on Sustainable Development, the Commissioner presented the results of the spring 2018 audit report. |
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2. Undertaking performance audits that examine the economy, efficiency, and effectiveness of key government programs that contribute to specific aspects of the SDGs. |
In spring 2018, all performance audit reports submitted to Parliament by the Commissioner of the Environment and Sustainable Development will consider matters addressed by SDG 7 (Affordable and Clean Energy), SDG 13 (Climate Action), and SDG 14 (Life Below Water). By fall 2018, all performance audits and special examinations submitted to Parliament will have considered matters addressed by the 17 SDGs. By fall 2018, all performance audit reports and special examination reports will clearly identify (through the use of the United Nations’ 2030 Agenda SDG logos) which SDGs have been considered in the audits. |
In spring 2018, management for the performance audit practice assessed and documented risks associated with each of the 169 SDG targets to have a clearer vision of the OAG’s contribution to auditing the SDGs. Audit methodology was changed in November 2017 to include requirements for audit teams to consider the SDGs when planning a performance audit or special examination. Consequently, all performance audit teams who submitted reports to Parliament in fall 2018 and 4 of the 6 teams who issued special examination reports to Crown corporations in fall 2018 and winter 2019 considered matters addressed by the 17 SDGs. Two special examination teams did not consider the SDGs, as the requirement to do so was not yet in place at the time the team planned the special examination or the requirement did not apply. In spring and fall 2018, the Commissioner of the Environment and Sustainable Development presented 6 audit reports for tabling in Parliament:
In the 2018–19 fiscal year, the Auditor General of Canada presented 14 audit reports for tabling in Parliament. Some examples and the related SDGs are
During the 2018–19 fiscal year, the OAG added a new section on its website: Sustainable development and the OAG. This section discusses how the OAG integrates sustainable development, including the SDGs, in its audit work. Discussions were also held to determine how best to communicate which SDGs were considered in audit work. Guidance on this will be released in 2020. |
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3. Assessing and supporting the implementation of SDG 16, which relates in part to effective, accountable, and transparent institutions. |
The audit reports of the federal and territorial public accounts, special examination reports, and the annual audit summary report from 2017 to 2020 will support the implementation of SDG 16. The performance audits and special examinations with strong financial controls or with a focus on law and order will support the implementation of SDG 16. |
During the 2018–19 fiscal year, the OAG completed 89 financial audits of federal and territorial organizations. A summary of financial audits previously completed by the OAG was also presented for tabling: Commentary on the 2017–2018 Financial Audits. The report highlights the results of the financial audits the Office of the Auditor General of Canada conducted in federal organizations for the fiscal years ended between July 2017 and April 2018 (the 2017–2018 financial audits). It also provides a commentary based on those audit results and is intended to help an interested reader see a little bit behind the numbers to better understand the government’s financial management. In the 2018–19 fiscal year, the OAG completed special examination reports of 9 federal Crown corporations. In spring 2018, the Auditor General also presented for tabling the report Commentary on the 2016–2018 Performance Audits of Crown Corporations. The purpose of this summary report was to bring to Parliament’s attention important problems occurring in more than 1 Crown corporation that affected the corporations’ management and oversight. Also in the 2018–19 fiscal year, the Auditor General presented for tabling 2 performance audit reports that focused on law and order: Administration of Justice in the Canadian Armed Forces, and Community Supervision—Correctional Service Canada. |
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4. Being models of transparency and accountability in their own operations, including auditing and reporting. |
Twice a year, the Auditor General will seek advice from the OAG’s External Audit Committee, the Panel of Senior Advisors, the Advisors on Aboriginal Issues, and the Independent Accounting and Financial Auditing Advisory Committee. Twice a year, the Commissioner of the Environment and Sustainable Development will seek advice from the Panel of Environmental Advisors. The OAG plans to perform up to 6 practice reviews of financial audit leaders and up to six reviews of performance audit leaders each year. The OAG plans to conduct 3 internal audits in the 2017–18 fiscal year. Each year, the OAG will proactively disclose details of its operations, including travel and hospitality spending, standing offers, contracts over $10,000, advertising expenses, grants, and contributions over $25,000, and employment equity reports. |
In the 2018–19 fiscal year, the OAG’s External Audit Committee met 5 times, the Panel of Senior Advisors met twice, and the Independent Accounting and Financial Auditing Advisory Committee once. The Panel of Advisors on Aboriginal Issues did not meet; nonetheless, consultations with Indigenous stakeholders took place throughout the fiscal year. The Commissioner of the Environment and Sustainable Development’s Panel of Environmental Advisors met twice during the 2018–19 fiscal year. The OAG completed 6 practice reviews of financial audit leaders and 7 practice reviews of direct engagement leaders (including performance audits and special examinations) in the 2018–19 fiscal year. The OAG completed 1 internal audit in the 2018–19 fiscal year and 1 internal audit in the previous fiscal year. The OAG disclosed details of its operations on its website, including travel and hospitality spending, contracts over $10,000, advertising expenses, and grants and contributions over $25,000. The OAG also released a report outlining the state of employment equity representation for the 2017–18 fiscal year. |
Federal Sustainable Development Strategy goal: Low-carbon government
The OAG’s procurement needs are predominantly for commodity goods, such as computers, printers and copiers, office supplies, and furniture; and for professional services, including construction services (at times). For all significant purchases, the OAG maximizes its green procurement by taking advantage of the procurement instruments of Public Services and Procurement Canada (PSPC), such as the National Master Standing Offer or a Departmental Standing Offer. In doing so, the OAG achieves the levels of green procurement that have been negotiated by PSPC.
Since the 2010–11 fiscal year, the OAG has followed PSPC’s Federal Electronic Waste Strategy for electronic and electrical equipment (for example, for the disposal of electronic equipment and appliances, and for the acquisition of ENERGY STAR high-efficiency appliances and equipment).
Table 2 presents the OAG’s contribution to the Federal Sustainable Development Strategy goal on low-carbon government.
Table 2: Contribution to the Federal Sustainable Development Strategy goal on low-carbon government by the Office of the Auditor General of Canada
| Federal Sustainable Development Strategy target(s) | Federal Sustainable Development Strategy contributing action(s) | Corresponding departmental action(s) | Support for United Nations’ Sustainable Development Goal target | Starting point(s), target(s), and performance indicator(s) for departmental actions | Results achieved |
|---|---|---|---|---|---|
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Reduce greenhouse gas emissions from federal government buildings and fleets by 40% below 2005 levels by 2030, with an aspiration to achieve the target by 2025 |
Support the transition to a low-carbon economy through green procurement |
The Office of the Auditor General of Canada’s approach to implementing green procurement is to do the following, when possible:
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Sustainable Development Goal and target 12.7 |
Further the implementation of the federal government’s Policy on Green Procurement. Number and percentage of specialists in procurement and/or materiel management who have completed the Canada School of Public Service Green Procurement course, or equivalent. |
The OAG continued its efforts to further align with the federal government’s Policy on Green Procurement. Five out of 5 people, or 100%, have taken the Canada School of Public Service’s Green Procurement course. |
4. Report on integrating sustainable development
During the 2018–19 reporting cycle, the Office of the Auditor General of Canada had no proposals that required a Strategic Environmental Assessment and no public statements were produced.