2000 December Report of the Auditor General of Canada

Exhibit 20.11—Managing Horizontal Issues for Results: Challenges and Suggested Solutions

1. Identifying an effective co-ordination structure

Partners may start out with differing commitments and priorities. Commitments, and shared understanding of roles and responsibilities, can be set out in an accountability framework.
Co-ordination takes time. Resource requirements, time and effort needed for co-ordination can be built into initiatives from the start to reflect the challenges or complexities involved.
Using effective levers and incentives. Levers can include visible support, funding, administrative instruments and human resource tools (such as recognition and mobility).

2. Agreeing on common objectives, results and strategies

Shared objectives but departmental accountability. A balance is needed in the context of decentralized accountabilities through a detailed management framework.
Territorial protection versus co-operation. A champion can motivate participating departments to focus on horizontal results rather than their own separate interests.
Balancing objectives and resources. Early discussions between the partners and with the Treasury Board Secretariat can ensure that objectives are commensurate with resources available or provided, and with the political reality.

3. Measuring results to track performance

Challenges when partnering funded with non-funded departments. It is helpful if commitments by all partners to measure and report on performance are clarified up front in a framework agreement, and supported by senior-level leadership.
Vertical and horizontal information needs. Early discussions between the partners and within participating departments can ensure that both vertical and horizontal reporting requirements are addressed.
Attribution preoccupies participants in horizontal initiatives. Evaluation subcommittees have a role to play in establishing results-based management and accountability frameworks, explaining how the contributions of various partners can be accounted for and developing approaches to measurement.
Reporting requirements need to be reasonable. Partner departments and the Treasury Board Secretariat can work together to ensure that reporting requirements are balanced with resources and objectives.

4. Using information to improve performance

Data from too many sources are hard to collate. It is sometimes best to start by measuring a small number of indicators focussed on high-level results, and build from there.
Limited use of lessons, evaluations and monitoring. Responsibilities for using performance information in planning and implementation must be clearly outlined.

5. Effectively reporting performance

Negotiating the reporting framework takes time. Agreement on reporting poses a challenge in a time-limited initiative. Central agencies can ensure that timeframes are considered and can help partners reach consensus.