2019–20 Departmental Results Report—Departmental sustainable development strategy
Office of the Auditor General of Canada2019–20 Departmental Results Report
Supplementary Information Table—Departmental Sustainable Development Strategy
1. Introduction to the departmental sustainable development strategy
The 2016–2019 Federal Sustainable Development Strategy (FSDS) presents the Government of Canada’s sustainable development goals and targets, as required by the Federal Sustainable Development Act. The Office of the Auditor General of Canada (OAG) adheres to the FSDS principles and, while not bound formally by the act, supports reporting on the implementation of the departmental sustainable development strategy.
2. Sustainable development at the OAG
The Sustainable Development Strategy for the Office of the Auditor General of Canada—2017–2020 describes the OAG’s actions that contribute to sustainable development. The strategy outlines how the OAG will strengthen consideration of sustainable development, including of the United Nations’ Sustainable Development Goals (SDGs), in its audit work.
The strategy establishes targets and responsibilities that support the 4 approaches to the United Nations’ 2030 Agenda for Sustainable Development. These approaches were defined and established by the International Organization of Supreme Audit Institutions (INTOSAI), which is an umbrella group for national-level audit offices, including the OAG, around the world.
This supplementary information table presents the available results for the OAG’s contributions to sustainable development, the INTOSAI’s 4 approaches, and the FSDS goal of a low-carbon government. Previous years’ supplementary information tables are posted on the OAG’s website.
3. Performance of the OAG
Table 1 presents the available results for the OAG’s actions according to the INTOSAI’s 4 approaches.
Table 1—Implementation of the Sustainable Development Strategy for the Office of the Auditor General of Canada—2017–2020
| INTOSAI approach | OAG’s 2019–20 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. |
The OAG’s target for this approach was to submit, in spring 2018, an audit report on the Government of Canada’s preparedness to implement, monitor, and report on the SDGs. |
On 24 April 2018, the Commissioner of the Environment and Sustainable Development presented for tabling in Parliament the audit report on Canada’s Preparedness to Implement the United Nations’ Sustainable Development Goals. In 2019, the Commissioner participated in the United Nations’ High-Level Political Forum on Sustainable Development and presented results of SDG preparedness audits on behalf of the INTOSAI. |
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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. |
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’ SDG logos) which SDGs were considered in the audits. |
All performance audit teams who submitted reports to Parliament in 2019–20 considered matters addressed by the 17 SDGs. In the 2019–20 fiscal year, the Commissioner of the Environment and Sustainable Development presented for tabling in Parliament 4 audit reports that clearly identified the SDG considered using the SDG logo:
In fall 2019, the Commissioner also presented a review of whether federal departments and agencies contributed to the goal of sustainably managed lands and forests in the 2016–2019 Federal Sustainable Development Strategy along with a Review of the 2018 Progress Report on the Federal Sustainable Development Strategy. During the 2019–20 fiscal year, 1 of the 3 special examination teams who issued special examination reports to Crown corporations considered matters addressed by the 17 SDGs. Two special examination teams did not consider the SDGs, as the requirement did not apply. |
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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. 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 2019–20 fiscal year, the OAG completed 88 financial audits of federal and territorial organizations. A summary of the OAG’s previously completed financial audits was also presented for tabling: the Commentary on the 2018–2019 Financial Audits. The report highlighted the results of the financial audits that the OAG conducted in federal organizations for fiscal years ended between July 2018 and April 2019. In the 2019–20 fiscal year, the OAG issued special examination reports to 3 federal Crown corporations. Also in the 2019–20 fiscal year, the Auditor General presented for tabling 1 performance audit report that focused on law and order: Equipping Officers of the Royal Canadian Mounted Police. |
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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 Indigenous 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 6 reviews of performance audit leaders each year. The OAG has requested a quality assurance review from an international peer to be completed in 2019. 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 2019–20 fiscal year, the OAG’s External Audit Committee met 6 times, the Panel of Senior Advisors met twice, the Panel of Advisors on Indigenous Issues met once, and the Independent Accounting and Financial Auditing Advisory Committee met once. The Commissioner of the Environment and Sustainable Development’s Panel of Environmental Advisors did not meet during the 2019–20 fiscal year. However, selected panel members did participate in one of the Panel of Senior Advisors meetings. The OAG completed 6 practice reviews of financial audit leaders and 5 practice reviews of direct engagement leaders (including performance audits and special examinations) in the 2019–20 fiscal year. An international peer review was produced in June 2019 and made public. The review concluded that the OAG adheres to relevant legislation and professional standards. It also identified a number of areas for potential enhancement to current practices. 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 2018–19 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 FSDS 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
| FSDS target | FSDS contributing action | Corresponding departmental actions | Starting point, performance indicator, and target | Results achieved | Contribution by each departmental result to the FSDS goal and target |
|---|---|---|---|---|---|
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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 it by 2025. |
Support the transition to a low-carbon economy through green procurement. |
The OAG’s approach to implementing green procurement is to do the following, when possible:
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Starting point: 100% of the OAG’s specialists in procurement and/or materiel management have taken the Canada School of Public Service’s Green Procurement course. Performance indicator: 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. Target: 100% |
The OAG continued its efforts to further align with the federal government’s Policy on Green Procurement. Six out of 8 procurement specialists, or 75%, have taken the Canada School of Public Service’s Green Procurement course. The OAG anticipates that the new procurement specialists will have taken the training by the end of the 2020–21 fiscal year. |
FSDS: Green procurement incorporates environmental criteria into purchasing decisions, which is expected to reduce the greenhouse gas emissions associated with goods and services purchased. United Nations’ SDG: SDG 12, Target 12.7 |
4. Report on integrating sustainable development
During the 2019–20 reporting cycle, the OAG had no proposals that required a Strategic Environmental Assessment, and no public statements were produced.