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1981 Report of the Auditor General of Canada

The RCMP

Background

10.1 Since its establishment in 1873 as the North-West Mounted Police to provide police services in the Northwest Territories, the Royal Canadian Mounted Police (RCMP) has played an important role in Canadian history. In 1920, the name of the Force was changed to the Royal Canadian Mounted Police, and headquarters was moved from Regina to Ottawa, emphasizing the Force's truly federal role as a national police organization.

10.2 The RCMP enforces federal laws in all provinces and territories. Although the Criminal Code is a federal law, its general enforcement and the administration of justice within the provinces are responsibilities of provincial governments. The RCMP Act ( R.S.C. 1970, c. R-9 ), however, allows the Solicitor General to enter into agreements with provinces and municipalities whereby the RCMP acts as the provincial or municipal police force.

10.3 The first provincial agreement was made in 1928 and the first municipal agreement in 1935. At present, the Force has standard agreements for policing all provinces, except Ontario and Quebec, 195 municipalities, and the Yukon and Northwest Territories. Costs are shared for services provided by the RCMP under these agreements; for the year ended 31 March 1981, the federal portion was 44 per cent, except for municipalities with more than 5 RCMP positions, where it was 19 per cent for those positions exceeding 5. The most recent five-year agreements with the provinces and municipalities expired on 31 March 1981 and, at the time of our audit, their renewal was being negotiated.

10.4 In addition to its federal and contractual enforcement responsibilities, the Force provides investigative and protective services to other federal departments and agencies. In the last two decades as a result of Federal-Provincial discussions, greater prominence has been given to the Force's role in providing assistance to other police departments and law enforcement agencies through such services as the Canadian Police Information Centre, Crime Detection Laboratories, Criminal Identification Services and the Canadian Police College.

10.5 At the time of our audit, the RCMP, through its Security Service, acted as the federal agency responsible for the internal security of the country. There was no separate statute governing the existence and operations of this service. The legal authority was derived from the broad statement of section 18(d) of the RCMP Act and regulation 24(e) which provides for the RCMP "to maintain and operate such security and intelligence services as may be required by the Minister". More recently, a 1975 cabinet directive outlined the function of this service as being to maintain internal security by discerning, monitoring, investigating, deterring, preventing and countering individuals and groups in Canada, who may be engaged in activities such as espionage, sabotage, intelligence gathering, and actual and potential attacks against Canada. After our audit, the Government accepted the recommendation of The Commission of Inquiry Concerning Certain Activities of the Royal Canadian Mounted Police (McDonald Commission) that the Security Service be established as an entity separate from the RCMP.

Objectives

- To prevent and detect offences against federal statutes.

- To prevent and detect crime and maintain law and order in the provinces, territories and municipalities under contract.

- To improve police/community relations.

- To maintain internal security.

- To provide investigative and protective services to other federal departments and agencies.

- To assist, upon request, all Canadian law enforcement agencies by providing specialized police training, and forensic laboratory, identification and information services.

Organization and Operations

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10.8 Detachments in provinces and municipalities with policing agreements enforce federal, provincial and municipal laws. Where workload justifies, they may be supplemented by special units concerned with areas such as drugs, commercial crime, and customs and excise offences or to provide support services such as identification. Police officers at the small detachments provide a broad range of police services. At the large detachments, the duties of individual officers may be more specialized.

10.9 The Senior Executive Committee (SEC) of the RCMP is composed of the Commissioner, three Deputy Commissioners, the Director General Security Service and the Chief Financial Officer (CFO). SEC's stated responsibilities are to approve the Force budget, all new or revised policies and proposed courses of action arising out of strategic planning or policy and program analyses. SEC is supported by the Directors' Policy Co-ordinating Committee (DPCC) which is composed of directors, who are responsible for enforcement programs and support services. DPCC is responsible for co-ordinating the development of significant policies and programs, information management systems and research and development priorities for SEC approval.

10.10 Functionally, RCMP operations are grouped into the Security Service under a Director General and four other distinct areas of activity: Criminal Operations, Canadian Police Services, and Administration, each under a Deputy Commissioner, and Financial Services under the CFO. At Headquarters, the organizational units responsible for these activities are sub-divided into directorates and independent branches.

10.11 The Security Service operates as a separate Canada-wide division, with units in selected provinces. Details concerning its activities are, for the most part, classified and are provided in camera on an annual basis to the Cabinet Committee on Security and Intelligence and to the House of Commons Standing Committee on Justice and Legal Affairs.

10.12 Criminal Operations includes the Criminal Investigations Directorate ("C" Directorate), with branches, known as policy centres, that develop operational policies for areas such as contract policing, commercial crime, drugs, customs and excise, national crime intelligence, Interpol, immigration and passport, and native policing. Officers in charge of these branches are designated as being functionally responsible for planning, developing and co-ordinating law enforcement- activities across Canada. Criminal Operations also includes the Protective Policing Directorate ("P" Directorate) which administers airport policing, VIP security and security systems, as well as the Criminal Intelligence Service Canada, the nation-wide organization that provides facilities for the collection, analysis and dissemination of criminal intelligence.

10.13 Canadian Police Services (shown as National Police Services in the Estimates) provides operational support to the Force and to other Police Departments. This support includes Telecommunications and EDP Services ("V" Directorate), Crime Detection Laboratories and Criminal Identification Services ("L" Directorate), and Records Services ("R" Directorate). The Canadian Police College is also part of these services.

10.14 Administration includes the Directorate of Organization and Personnel ("A" Directorate), the Directorate of Services and Supply ("S" Directorate) and activities such as Air Services, Official Languages, and Staffing and Personnel for Officers. These administrative and support services encompass a wide range of activities from transport management to in-service and recruit training. Other independent branches reporting directly to the Commissioner include the Office of the Chief Financial Officer, the Internal Audit Branch, the Planning and Evaluation Branch and the Foreign Services Directorate.

Resources

10.16 At 31 March 1981, there were approximately 19,800 persons employed by the RCMP. Employees of the Force fall into four broad categories: 13,400 Regular Members including just over 500 commissioned officers; 1,400 Special Constables; 1,600 Civilian Members; and 3,400 Public Service Employees. Regular members carry out operational duties in addition to many management, administrative and support functions. Special constables are primarily engaged in contract and protective policing in areas such as the Airport Policing and Indian Special Constable Programs. Civilian members carry out many specialized technical support functions such as EDP, telecommunications, laboratory and identification services. Public service employees work primarily in administrative and clerical positions.

10.17 The Force is augmented by a number of other groups, including 1,750 volunteers in Auxiliary Police Programs. These volunteers are citizens who donate time to assisting regular members in operational policing and support areas. The RCMP provides them with basic training and issues them uniforms, the cost of which is paid by the provinces. In addition, there are 730 municipal employees, hired and paid by municipalities for administrative support of RCMP detachments on municipal contracts. There are also students filling 70 positions in the supernumerary Special Constable Program. This Program is funded by the Secretariat of the Department of the Solicitor General.

Environment

10.19 Level of crime is influenced by many social and economic factors over which law enforcement agencies have limited or no control. Each segment of the criminal justice system has an interdependent role in combatting and preventing crime. The RCMP, like other enforcement agencies, has to interact constantly and work closely with other organizations such as the Department of Justice, Provincial Attorneys General, the judiciary, and penitentiary and parole services. Changes in the objectives and operational direction of any of these organizations can have consequences and ramifications for the others.

10.20 Law enforcement agencies are also more significantly influenced by legislators at all levels of governments than many other government departments which may have more input to the legislative process. As new legislation is proposed or enacted, such as the recent human rights and access to information Acts, or existing legislation is revised or replaced, these changes can have an impact on the planning and operations of law enforcement agencies.

10.21 Diverse public expectations and changing social standards influence police services. In the last decade, growth in crime has created increasing demands for law enforcement. This, in turn, led to rapid growth in person-years and resources allocated to law enforcement agencies including the RCMP. Concurrently, the public has demanded more accountability and closer scrutiny of police powers. This, together with the diverse mandates and responsibilities of the Force, requires it to carry out many operational tasks, ranging from investigations and apprehension of major criminals to attending to sometimes trivial non-crime related calls for service.

10.22 Relationship with other federal departments. A major influence on the RCMP's federal enforcement responsibilities is a somewhat ambiguous mandate in relation to many of the federal statutes. The RCMP derives its mandate to enforce federal statutes from the general provisions of the RCMP Act which gives the Commissioner the power to confer peace officer status on any individual. However, most federal acts devolve enforcement responsibility on ministers who may either delegate this responsibility to the RCMP or choose to initiate their own enforcement units. In many instances, the enforcement of federal statutes and Acts by the RCMP originated when departments and agencies were small and could not enforce the legislation on their own. In the past two decades, however, many federal departments and agencies have assumed a more active enforcement role with objectives differing from those of the RCMP. For example, whereas the RCMP's investigation of Customs and Excise offences is expected to lead to prosecutions, the Department of Customs and Excise is primarily concerned with collection of revenue. Attempts are being made by the RCMP and the departments and agencies concerned to resolve areas of potential overlap, duplication and redundancy.

10.23 The RCMP Customs and Excise program, for example, involves working with other government departments and agencies in enforcing several federal acts and regulations. The primary program emphasis, however, is on the Customs Act. A 1932 Order in Council under this Act provides the basis for enforcement activities for both the RCMP and Revenue Canada - Customs. It has been subject to different interpretations for many years. Some conflict and overlap between the Department and the RCMP has resulted, particularly since 1976 when the Force shifted its emphasis from personal to commercial smuggling and related offences under the criminal code. Interdepartmental discussions to date have not been successful in resolving the question of respective responsibilities. This lack of clarity has an effect on the Force's ability to plan and manage its enforcement role.

10.24 In addition to its federal enforcement responsibilities which ensure constant interaction with other federal departments, the Force has a close relationship with the Secretariat of the Department of the Solicitor General concerning policy and research. In matters of intelligence and security, it works with the Department of National Defence, the Department of External Affairs and the Privy Council Office. The Force also maintains a liaison presence overseas through External Affairs posts in many countries.

10.25 Relationships with provincial and municipal bodies. The complexity of the RCMP environment is increased by its accountability under policing agreements to the provinces and municipalities for almost half of its policing work. The Force consults with these provincial and local bodies in responding to their specific needs. The priorities and plans of these governments may not always coincide with those of the federal government.

10.26 The Force must also work closely with other provincial and municipal police forces whose actions may have significant impact on RCMP operations. These working relationships are primarily developed at the divisional level and are manifest in joint intelligence gathering and in enforcement programs.

10.27 RCMP and Canadian police services role. The RCMP environment is further complicated by its role in providing assistance and services to all police forces in Canada. This role has evolved over the years primarily because of the national scope of RCMP activities and the federal government's use of the Force as a channel for providing centralized police support services throughout Canada. These duties have been given to the RCMP as a result of various federal-provincial agreements; however, there is no legislated mandate for this role. The Canadian Association of Chiefs of Police, of which the RCMP is a member, works to ensure co-ordination and co-operation among law enforcement agencies and, together with other co-operative efforts, attempts to minimize overlap and duplication of effort among police departments.

10.28 National security responsibility. The responsibility of the Force for the internal security of the country is a major influence on its organization and operations. In recent years, the mandate and conduct of the Security Service has been subjected to commissions of inquiry at both the federal and provincial levels. The Keable Commission in Quebec and, more particularly, the McDonald Commission have required considerable senior management attention and created uncertainty concerning the future responsibilities and organization of the Force.

10.29 Other factors. There are many other factors affecting the Force. For example, recent advances in technology have created significant challenges with potential for increased computer frauds and white collar crimes. At the same time, new opportunities have been created for improving operational efficiency through sophisticated communication and information systems. To keep pace with these changing trends, the Force must constantly adjust its operations, administration, management and training practices.

10.30 In spite of the continued growth in crime, fiscal restraints in government spending at many levels also have serious consequences for the RCMP. In the face of both increasing policing costs and public demand for policing services, the Force is and will be under pressure to maximize the efficiency of its operations and to reassess services that may no longer be justifiable.

10.31 All these operating environment factors and relationships impose special and sometimes conflicting demands on the planning and controlling of operations within the RCMP and ensuring appropriate accountability reporting to various outside bodies.

Audit Scope

10.33 We concentrated our examination on the following major functions essential for the operation and control of the Force:

- planning;

- measurement of program effectiveness;

- performance measurement and control;

- internal audit;

- electronic data processing;

- financial management and control;

- payroll costs management; and

- information for Parliament.

10.35 Although we did not examine the operations of the Security Service Division because this area was being investigated by the McDonald Commission, we reviewed its financial management and EDP functions.

10.36 We reviewed operations at Headquarters in Ottawa and in 12 other divisions across Canada. We also visited a number of sub-divisions and detachments. Interviews were held with numerous officers and staff of the Force ranging from the Commissioner to constables.

10.37 To supplement our audit projects on planning and performance measurement and to obtain a better understanding of the RCMP management processes and accountability relationships, we reviewed six programs: Traffic; National Crime Intelligence; Commercial Crime; Customs and Excise; Crime Prevention; and Native Policing.

10.38 We wish to express our appreciation for the assistance and co-operation extended to us by RCMP personnel.

Summary of Audit Observations

10.40 Over the past few years, several matters have consumed much of management's time. For instance, the various inquiries into the conduct of the RCMP, particularly the McDonald Commission, and policing contract negotiations have required senior management's attention and created uncertainty over future responsibilities and organization. In addition, RCMP has encountered difficulties in trying to resolve mandate issues with the respective federal government departments concerning enforcement responsibilities under various federal statutes.

10.41 During the past two decades, the Force has implemented major government-wide initiatives such as program budgeting and Operational Performance Measurement Systems to meet external requirements. Positive developments in the last few years include the establishment of formal procedures for planning, program evaluation and internal audit, and the creation of the Office of the Chief Financial Officer. However, our audit has identified matters needing corrective action, particularly in the planning, program effectiveness evaluation and performance measurement areas. Management had also identified some of these areas for improvement and had initiated a number of projects dealing with them, including the implementation of their IMPAC Action Plan. These projects were not sufficiently advanced for us to assess their effect; however, they should address some of the weaknesses identified in our report.

10.42 Planning. The RCMP has been responsive to central agency plans to improve the quality of planning in departments and agencies and has taken steps to implement improvements in its planning approach. Although the Force has initiated a process to review strategic issues, the process needs to be improved to advise senior management on strategic alternatives on a Force-wide and program-wide basis. Furthermore, there were no program operational plans to define total resource requirements and expected results in program output terms. Consequently, the RCMP could not compare actual results to plans.

10.43 As part of our examination, we reviewed planning and control procedures for programs of six Criminal Investigation ("C") Directorate policy centres. Officers in charge of these policy centres are designated as being responsible for planning, developing and co-ordinating their programs. Policy centres have, however, generally not exercised their functional responsibility for developing program plans, clarifying program objectives in measurable operational terms and monitoring the management and operations of the corresponding sections within the divisions. Similarly, policy centres did not routinely identify and advise divisions on performance measures that could better support operational decisions and help managers to assess individuals and units. This lack of program plans and performance measures inhibits the policy centres' ability to evaluate divisional resource requests.

10.44 Measurement of program effectiveness. The RCMP has followed the guidelines of the Office of the Comptroller General in establishing and managing a program evaluation function. The Force, however, did not provide the evaluation group with the necessary training and essential expertise in the field of program evaluation. The evaluation assessments undertaken to plan evaluations of program effectiveness did not adequately address two important elements -- an assessment of clarity of objectives and the determination of the major potential methodological difficulties. Therefore, there was little assurance that the purposes for conducting the studies could be fulfilled.

10.45 Performance measurement and control. Data to measure police performance usually concentrate on the volume of known crime, the time spent investigating crime and apprehending criminals and the number of crimes solved. The RCMP has a number of systems for collecting data on workload, time and performance for policing activities entailing the investigation of crime and apprehension of criminals. These data are used in various ways to support resource requests and the deployment and use of personnel. However, because of problems associated with collection, accuracy and timeliness of the data and the absence of measures of total workload and performance, little reliance was placed on quantitative data to support management judgement and decisions.

10.46 Although time spent can be recorded for major investigations in areas such as drugs, commercial crime, customs and excise, criminal intelligence and immigration and passport, we found that this was usually not done, nor were data used in controlling actual time against a plan. The RCMP is currently reviewing its existing systems with a view to improving the relevance, completeness, accuracy and timeliness of its performance data.

10.47 Internal audit. Audits play a major role in the RCMP management process and are used as a means of assessing the performance of organizational units and ensuring accountability reporting. We found that considerable progress had been made in implementing the recommendations of our 1978 government-wide study of internal audit and that the Headquarters Audit Branch generally met our criteria for internal audit. Although, we found a need for improving audit work programs and documentation standards and for establishing post-audit quality review procedures, the general quality of management audit reports was good.

10.48 Electronic data processing. Electronic data processing is a vital support service to the RCMP and other Canadian police agencies in meeting their law enforcement objectives. The various organizational units in the RCMP that are responsible for managing EDP resources had developed appropriate planning and control mechanisms. We found, however, that there was a need for senior management to increase its involvement in the overall co-ordination of EDP resources. Improvements were needed in such areas as the establishment of systems development priorities, the monitoring of key EDP - based projects and the performance of EDP resource centres.

10.49 Financial management and control. The RCMP has made progress in improving its financial management and control function. Our 1975 Financial Management and Control Study and the IMPAC Survey by the Office of the Comptroller General, however, identified inadequate activity-based planning and reporting for monitoring and controlling the use of resources. The RCMP initiated a Planning and Accountability Reporting For Outputs and Use of Resources (PAR FOUR) project in 1979 to produce management information intended to link financial and operational plans to results.

10.50 Payroll costs management. Payroll costs account for approximately 70 per cent of the RCMP's budget. Our review focused on human resource planning, training and human resource information systems. The RCMP had not reviewed the practicality and cost-benefit of long-term human resource planning.

10.51 Course development and instructional costs were not estimated and used when assessing alternative approaches to meeting training needs. Cost information was also not accumulated to monitor and control course development and instructional activities.

10.52 Other audit work. Our follow-up on matters raised in prior audits found that the RCMP had addressed the issues reported. RCMP management was also aware of many of the matters raised during our current audit and has already initiated action on a number of recommendations.

Observations and Recommendations

Planning

10.54 In 1979, the RCMP published a Planning Manual that documents the planning process and defines the planning responsibilities of key organizational units. The Planning Manual has, to a large degree, standardized planning procedures across the Force. The RCMP planning process entails several key activities. The annual Policy Planning Conference gives senior management an opportunity to give formal consideration to strategic issues and problems facing the RCMP. The operational planning process focuses on the development of annual Planning Highlight Memoranda specifying divisional resource needs, and annual Goals and Goal Achievement Statements designed to specify what will be done with resources.

10.55 Central planning in the RCMP for the provision of police services is complicated by the policing agreements with the provinces and municipalities and by the decentralized authority structure in the Force. Divisions must be able to plan for and respond to particular provincial and municipal needs.

10.56 Strategic planning. After the IMPAC survey, the RCMP began to examine alternative strategies for achieving program objectives and to subject these alternatives to analysis of costs and benefits. The planning process now calls for senior management to review strategic issues, problems and opportunities at the annual Policy Planning Conference. Items reviewed have included growth in organized and white collar crime and demographic changes in population.

10.57 To supplement the annual Policy Planning Conference, which is primarily a forum for discussion, the RCMP needs to improve its process to review strategic issues, analyse the costs and benefits of alternative long-range plans and advise senior management thereon. Present procedures have not adequately supported the development of a long-range plan for the Force that could act as a base for planning both operational and support services. We found that support services, such as accommodation, EDP and telecommunications, had developed long-range plans without the essential focus of an overall long-range plan for the Force or for its major operational programs.

10.58 In general, alternative strategies for programs such as Crime Prevention, Commercial Crime and Customs and Excise had not been identified, documented and analysed for costs and benefits. Such analysis would provide essential input for the development of Force-wide and program-wide long-range plans.

10.59 The RCMP should review its planning process and identify responsibilities for evaluating strategic issues and analysing costs and benefits of long-range alternatives.

10.60 Operational planning. Operational planning in the RCMP centres on the Planning Highlight Memoranda (PHM) and Goals and annual Goal Achievement procedures. The purpose of the PHM is to address divisional person-year needs; the goals are intended to focus on what will be achieved with the person-years provided.

10.61 The PHM were mainly concerned with incremental person-year requirements of divisions. Requirements to justify the current level of resources were insufficient. Justification of incremental person-year requests for federal policing positions was largely based on divisional managers' judgement and inconsistent use of quantifiable data, where available, to support police experience. Analyses tended to focus on alternative levels of person-years, not on alternative types of resources or alternative approaches for providing the service. Divisions did not receive adequate guidance from policy centres on federal policing priorities or on the criteria that should be used in developing their person-year requests for federal policing. The Force has experienced difficulties in developing criteria because of inadequacies in the data bases.

10.62 The planning process calls for detachments and divisions to set detailed goals in terms of the results to be achieved with the resources provided for the next fiscal year and for these goals to be monitored for achievement. Some managers have experienced difficulties with the process and have questioned the value of submitting divisional goals to HQ as an accountability tool. Management concluded that, although this exercise did not provide the best means to hold managers accountable for resources, the practice should be continued pending development of an alternative.

10.63 The RCMP planning process does not require operational plans for each program in which total resource requirements and expected results would be defined. For example, for the six programs we reviewed, there was no overall program plan or determination of priorities within the program by the policy centre. Accordingly, there was no reporting on actual results achieved compared to plan.

10.64 The RCMP should ensure that operational plans for program areas define total resource requirements and expected results in measurable terms to the extent practicable, and policy centres should report on actual results achieved compared to plans.

10.65 Objectives. HQ Directors are responsible for reviewing and proposing program objectives for approval by their Deputy Commissioners. We found, however, that objectives for a number of program areas such as Native Policing, Criminal Intelligence and Crime Prevention had not been adequately translated into operational terms. This has hindered the development of strategic and operational plans as well as management information needed for these program areas. The lack of clear operational definitions for program objectives has also hampered the translation of objectives into measurable program goals. In the absence of more precise objectives, there is an insufficient basis for planning, management control and program evaluation.

10.66 For example, the formally stated objective of the Native Policing program is "to provide a highly efficient and effective policing service to Native Peoples". There were, however, no national definitions of a "highly efficient and effective policing service". During our audit, the Native Policing Branch produced a draft statement of objectives for the program that included aims such as better relationships between native peoples and both the RCMP and the rest of the criminal justice system, and encouragement for native peoples to become involved in law enforcement. This draft statement represented a starting point for articulating program objectives for this program.

10.67 The objectives of the crime prevention/police community relations (CP/PCR) program contain undefined terms such as: "equitable balance between prevention and enforcement"; "high standard of police service"; "public confidence and good will"; and "sensitize the public". For example, with respect to the first term, detachments had not been given guidelines to assist in the appropriate allocation of time and resources to prevention and enforcement activities. We noted that little time was reported on CP/PCR activities although this is a Force priority.

10.68 The RCMP should ensure that objectives for its operational and support programs are defined as precisely as possible to facilitate planning, management control and program evaluation.

10.69 Role of "C" Directorate policy centres. "C" Directorate is primarily responsible for developing policy for law enforcement activities. The Director of Criminal Investigations is supported by branches, known as policy centres, for each of the activities in the Directorate. These include Traffic, Drugs, Commercial Crime, National Crime Intelligence, Customs and Excise, and Native Policing.

10.70 Officers in charge of the branches are designated as being responsible for the planning, development and co-ordination of their activities. However, the role of the policy centres has primarily been limited to one of co-ordination. Some policy centres provide quality assurance for operations, liaise with other departments and agencies, and assist divisions on investigative matters when requested.

10.71 Commanding Officers have line responsibility for the operations of their divisions. Where the volume of work is sufficient to warrant it, separate units have been established in divisions to enforce legislation in areas such as Commercial Crime, Drugs and Customs and Excise. Otherwise, these activities are performed by detachment personnel as part of their general duties.

10.72 The policy centres have not fully exercised their program leadership role and/or their functional responsibility for monitoring the management and operations of divisional sections. We found that they did not develop specific program/activity plans that could serve as guidelines for the delivery of programs and a basis for accountability. This is especially significant for federal policing activities, where there is greater opportunity for policy development, planning and control. As explained in paragraph 10.96 on performance measurement, there was little evidence of the policy centres having identified, documented or communicated performance measurement procedures to assist divisions in exercising improved control and to support operational decisions. In the absence of formally specified program activity plans, consistent performance indicators and an accountability relationship with the divisional sections, it is difficult for policy centres to evaluate divisional resource requests.

10.73 The program/activity structure cuts across organizational lines. The Headquarters policy centre structure, based on program elements, and a separate divisional structure, with responsibility for planning both federal and contract policing activities, results in fragmentation of program responsibilities among the divisions and "C" Directorate policy centres and affects planning and control. As explained in paragraph 10.125 on financial planning, there were no activity/program budgets to enable responsibility reporting.

10.74 The RCMP should review the defined role and actual functions of the "C" Directorate policy centres for consistency and ensure that their program responsibilities are clarified.

Measurement of Program Effectiveness

10.76 Organization and management of program evaluations. The RCMP has followed the guidelines issued by the Office of the Comptroller General in establishing and managing the evaluation function. It has prepared a manual outlining the responsibilities of different parties and the role of the evaluation group. Comprehensive and annual evaluation plans are prepared for approval by the Commissioner. Evaluation assessments are undertaken to plan evaluation studies and there are formal arrangements for reporting evaluation results to the relevant policy centre and to SEC.

10.77 The Force has taken the position that its initial attempts at program evaluation were to be a learning experience. The RCMP places great importance on policing experience as a background for persons involved in program evaluation. Consistent with this view, the Force used only regular members who had policing experience. These individuals, however, lacked training in the skills essential for program evaluation. This limited the benefits realized from the investment of resources in conducting the evaluation studies.

10.78 The RCMP should ensure that the program evaluation branch includes a core of skilled evaluators.

10.79 Planning program evaluations. The RCMP has undertaken evaluation assessments to plan its program evaluation studies. Evaluation assessments seek to determine whether program objectives are sufficiently clear to provide the basis for selecting or developing appropriate measurement procedures for use in the actual evaluation study. In the section of our report on planning, we indicate that the objectives for several programs require clarification for planning, control and to facilitate program evaluation. Although the Force had identified the clarification of objectives as a task of the evaluation assessment, this was not addressed during the evaluation assessment. For example, the need to clarify objectives was evident in the Immigration and Passport Program where some of the stated objectives were more concerned with the activities undertaken by the Force than with the outcomes that these activities were expected to achieve. The task of clarifying objectives appeared again in the terms of reference for the actual evaluation studies, reflecting a lack of distinction between the purposes of the evaluation assessment and the formal program evaluation.

10.80 The terms of reference for the evaluations included the task of assessing the extent to which program objectives were being achieved without first determining the difficulties of such studies. There were problems in measuring the effectiveness of the two programs selected for evaluation, particularly in gathering data on the issues addressed by these programs. For. example, in the evaluation of the Immigration and Passport Program, the difficulty of obtaining data on illegal immigrants was identified during the actual study. In other words, methodological problems which should have been recognized during the evaluation assessment stage were first identified during the evaluation itself. A properly conducted evaluation assessment would have permitted a re-examination of the purpose of the evaluation -- to measure program effectiveness -- to determine whether such a study should even be conducted. The failure of the evaluation assessment to assess the clarity of program objectives or the methodological issues means that there was little assurance that the purposes of the evaluation could be realized.

10.81 The difficulties referred to above resulted in studies that, in our opinion and that of senior management, resembled nationally focused management audits of programs. This has resulted in senior management questioning the usefulness of program evaluation for decision-making and as a basis for measuring the effectiveness of programs.

10.82 Program evaluators should fully examine the clarity of program objectives and the methodological issues relevant to measuring program effectiveness during the evaluation assessment stage so that the appropriateness and reasonableness of conducting such evaluations can be determined before studies begin.

10.83 Reporting. Completed evaluation reports are reviewed by the officer in charge of the policy centre for the program under review and by SEC. After discussion by SEC, there is a decision recorded in the minutes with a plan for follow-up action but there is no further circulation of the report. There are parties who might find these reports useful, such as the departments whose legislation is enforced by the RCMP, appropriate divisions and the Secretariat of the Department of the Solicitor General which has responsibilities for research and policy development in the field of policing.

10.84 The RCMP should develop a policy on distribution and dissemination of program evaluation results to groups outside the Senior Executive Committee.

Performance Measurement and Control

10.86 Data to measure police performance usually have been collected on the volume of crime reported or detected, the number of crimes solved and the amount of time police spend investigating crimes and apprehending criminals. The volume of crime is treated as both a workload determinant and a general measure of police effectiveness in combatting crime. The amount of time spent on an investigation is used to measure efficiency, and the percentage of total crimes solved (clearance rate) is treated as a measure of the quality or effectiveness of investigative effort. We considered the problems in using these traditional measures of performance for investigation of crime and apprehension of criminals that account for about 60 per cent of the time of approximately 12,000 operational policemen who submit time reports. The balance of their time includes general patrol, judicial and detention duties, assistance to the public and other police units, crime prevention and police community relations activities, and administrative and clerical duties.

10.87 Force-wide workload and performance data. In 1974, following a request from the Treasury Board, the Force began to develop an Operational Performance Measurement System (OPMS) for operational policing activities. This system draws information from the Uniform Crime Reporting (UCR) System, the Person-hour Reporting (C75D) System, and the person-year and financial reporting systems. OPMS measures relative operational efficiency by comparing the time spent on an investigation to the 1974-75 base-year time. Operational effectiveness is measured by the clearance rate. Performance data based on the OPMS were first reported to Treasury Board in the 1977-78 Program Forecast. The RCMP uses the case burden method to justify resource requests for provincial and municipal policing activities. The number of persons required is based on forecasts of the number of criminal code crimes and the number of criminal code cases handled historically by each officer.

10.88 In addition to the Force-wide systems, some information systems have been developed at the divisional and program level to collect workload and performance data useful in these areas. For example, the Commercial Crime and Customs and Excise Branches maintain data on the number of commercial crime files opened by broad classification, the frequency of seizures and the dollar value of customs seizures.

10.89 In the absence of comprehensive, quantifiable measures of workload and performance, the RCMP relies on the uniform training and development of police officers, close supervision of work, and frequent reviews, inspections and audits of operations to ensure an acceptable level of efficiency and quality in the delivery of police services. We found that the RCMP's development and use of performance measures was generally consistent with other police forces.

10.90 Developmental project. There are a number of Force-wide projects under way that have not yet reached the implementation stage:

- In 1976, the RCMP began to develop a revised operational reporting system for crime files and an Operational Statistics Reporting (OSR) System to identify each individual investigational file with its originating organizational unit. OSR is intended to facilitate measurement of workload and to provide workload data for non-investigational activities such as assistance to the public or other police forces.

- A project called Planning and Accountability Reporting For Outputs and Use of Resources (PAR FOUR), to integrate operational and financial planning, was initiated in 1979 in response to the IMPAC study. PAR FOUR is currently in the systems analysis phase and includes a sub-project to improve person-hour data by making them more fully compatible with OSR data.

- "C" Directorate has initiated a project to develop a police resourcing formula for provincial and municipal policing activities using cases weighted by their work content that may replace the case burden approach.

10.92 Force-wide data bases. The Operational Performance Measurement System has been the major Force-wide system for measuring operational efficiency. Our comments are related to OPMS as well as to the two major data bases, UCR and C75D, from which OPMS draws workload, time and clearance rate data. The RCMP has not analysed changes in operational efficiency measured by OPMS or validated continued use of the 1974-75 base-year. OPMS data has generally not been accepted by managers and consequently has not been extensively used by them for management purposes. Its main use has been for submissions of performance data to the Treasury Board.

10.93 Collection of Uniform Crime Report (UCR) data is a statutory requirement of Statistics Canada. The UCR System collects data on the number of crimes reported or detected and cleared by type; the number of traffic infractions and accidents; the number of persons killed or injured in traffic accidents; and the number of persons charged. UCR data must be reported by geographical area (detachment or police force). The data cannot be used to measure investigational workload or clearance rates for special enforcement units (commercial crime, drugs, general investigations, etc. that cut across detachment geographical boundaries), or for detachments because of the contributions of special enforcement units, other detachments and other police forces. In addition, the System does not collect workload data on the broad range of police activities which are not crime-related, such as assistance to the public. For these reasons, UCR data is of limited use for measuring workload and operational performance particularly at the unit level.

10.94 The person-hour reporting system (C75D) collects data on the time spent by operational police on a wide-range of investigational and non-investigational activities. Summaries of C75D data were not received or reviewed by most policy centres. Such summaries could be useful if policy centres were more involved in planning and monitoring federal policing operations. The potential usefulness of C75D reports was further limited as a result of confusion in recording time and late and incomplete reporting. C75D input documents were generally not required for managers or policy centre personnel and there was no formal documented review and approval mechanism for C75D input documents. In Commercial Crime, for example, when an investigation is being conducted under the Criminal Code for a case originally reported as a bankruptcy, the time could be recorded as either bankruptcy, frauds and theft, or other criminal code. This affects the ability to relate time spent to crimes investigated. Divisions and policy centres need accurate and timely data that measures their workload and time to enable them to monitor efficiency and forecast resource requirements.

10.95 The RCMP should ensure that the current projects to replace or supplement the OPMS, UCR and C75D systems take into account the needs of divisions and program managers for workload and performance data and include appropriate controls to ensure completeness, accuracy and timeliness of data produced.

10.96 Performance measurement in programs and divisions. A number of divisional managers in the various program areas such as Customs and Excise, Traffic Policing, and Criminal Intelligence Services have attempted to define workload and performance criteria for their activities. For example, indicators in the Traffic program, such as the enforcement index (number of hazardous moving violations/number of cumulative fatal and personal injury accidents), the contact rate (number of traffic offences ticketed per man per shift), and the radar enforcement percentage, are used in several divisions to monitor efficiency of traffic enforcement units and assist in determining personnel requirements. These indicators provide a norm by which traffic personnel are made aware of minimum requirements, facilitate comparison of the performance of various traffic units in a division, and identify when performance varies from standards. Headquarters' policy centres have generally not been aware of these indicators nor have their potential for Force-wide application been considered.

10.97 The RCMP should ensure, through its "C" Directorate policy centres, that workload and performance measures developed by divisions are assessed for their potential Force-wide application.

10.98 Managing investigations. Several areas such as Commercial Crime, Customs and Excise, Criminal Intelligence Services, and Drugs are involved with long, complex investigations that consume considerable time and money. Although time and costs can be recorded for major investigations and used in controlling actual time against a plan, this was not usually done. For example, our reviews of Commercial Crime, Customs and Excise, and Criminal Intelligence Services operations indicated that, in the absence of formal performance measurement systems to monitor and evaluate investigations in the divisions, performance evaluation for sections and individuals was largely subjective. Although each individual investigation is different, there was agreement among a number of individuals interviewed that tentative investigation objectives and time and cost estimates could be documented. For example, directions given and time and money spent could be recorded as investigations progress. Actual time and money required could then be compared to estimates, and assessments could be made of the degree to which investigation objectives were achieved. Such records could provide a basis of monitoring current performance and establish an improved data base for planning.

10.99 The RCMP should establish tentative investigation objectives and time and cost estimates for long, complex investigations. Actual time taken and money spent should be compared against forecast and used to monitor performance, establish a better data base and supplement subjective judgement.

Internal Audit

10.101 The Headquarters Audit Branch, which in 1980-81 had a staff of 35 and a budget of about $1.5 million, is headed by an Assistant Commissioner who reports directly to the Commissioner. Audit Branch submits its management audit reports to the Commissioner and an audit committee composed of senior management and chaired by the senior deputy commissioner. The Branch is composed of a Publication and Co-ordination Section and 4 audit groups: Management Audit Section with 18 persons; Financial Audit Section with 5 persons; Public Service Audit Section with 2 persons; and Operational Audit Section with 4 persons dedicated to reviews of Security Service operations.

10.102 Reliance on audits has evolved partially from historical developments and, in some areas, because other kinds of management information either did not exist, or because management had little confidence in what was available. There are many activities and control functions identified as "'audits" within the Force. This results in a lack of distinction among the concepts of "audit", "management review" and "quality review" as they are defined by the Office of the Comptroller General. A 1979-80 RCMP study identified the need to clarify these concepts. This study led to policy changes that were approved in principle by the Senior Executive Committee in April 1980, but were still being formulated at the time of our audit. SEC also concluded that there should be only two levels of internal audit in the Force, the Headquarters Audit Branch and division audit units. RCMP personnel were generally not aware of the differences between audits, management and quality reviews and had a general perception that there were too many "audits".

10.103 Our 1978 government-wide study of internal audit included the RCMP's Financial Audit Section. As part of our current comprehensive audit, we followed up on our 1978 comments and reviewed the Management Audit Section and the functions of divisional audit units. We found that considerable progress had been made by the Audit Branch and that, in general, its operations met the criteria for internal audit. The Branch has also been responsive in addressing matters which were identified and discussed during our audit. We believe, however, that there is a need for further improvements in the following areas.

10.104 Performance of audit work. Improvements have been made to the audit process over the past two years, including the publication of an audit manual and, in December 1980, standards of performance for the Audit Branch. By 1982, the RCMP intends to combine the various sections of the Audit Branch into an integrated audit unit to perform comprehensive internal audits.

10.105 Audit documentation should include a clear audit program, evidence of work done and a review to ensure quality. Audit plans briefly summarized major areas to be reviewed; however, there were no formal audit programs that specified audit criteria, established audit objectives and appropriately documented the audit emphasis. Audit programs should link procedures and objectives and facilitate control of work. Standards for working paper documentation and indexing were insufficient to guide audit personnel in the performance of their work. Further, there was no formal working paper review or quality assurance procedure; undue reliance was placed on the debriefing process. Lack of clear and sufficient documentation make it difficult for others to rely fully on the audit work performed. The Audit Branch has started reviewing possible alternative methods for indexing and documenting audit work. Notwithstanding the documentation weaknesses, we found that the general quality of management audit reports was good.

10.106 Audit personnel at all levels are usually assigned to the Audit Branch for three years. In 1980, an audit seminar was held to orient new members. Selective use was made of outside audit courses; however, no specific training on detailed audit disciplines was given to new Audit Branch members to complement their on-the-job training. This resulted in some auditors feeling ill-prepared to carry out their assigned responsibilities properly. Arrangements are currently being made to send all new Audit Branch members and some divisional auditors to an internal audit course in 1981.

10.107 The Headquarters Audit Branch should clarify documentation standards for audit programs and working papers and should introduce related training and a quality review process to assure adherence to such standards.

10.108 Divisional audit units. Divisional audit units perform audits on behalf of divisional commanding officers and are in the developmental stage. There are currently six divisional audit units and the Commissioner has approved the establishment of six more one-person divisional audit units. Audit Branch has no functional responsibility for the divisional audit units. We found that there was little consistency in their objectives, scope, approach and coverage.

10.109 The RCMP has recognized the need to establish for divisional audit units:

- audit standards and appropriate methodology;

- a program to acquaint commanding officers with the strategy and methodology to carry out comprehensive audits; and

- a training program to develop the competence of divisional auditors.

10.111 The RCMP should ensure that its program for developing audit standards and methodology for divisional audit wits is implemented as quickly as is practicable.

Electronic Data Processing

10.113 "V" Directorate is responsible for developing and operating the Canadian Police Information Centre (CPIC), a major EDP-based crime information facility that supports police forces across Canada. CPIC accounts for approximately 70 per cent of the EDP resources controlled by "V" Directorate. The Directorate's remaining EDP resources are used in support of RCMP internal requirements.

10.114 The entities responsible for EDP resources within the Force have developed appropriate internal mechanisms to manage their operations. With specific reference to "V" Directorate and AIS, we noted that:

- major hardware and software changes were individually planned and monitored;

- performance of the hardware/system software configuration was regularly evaluated;

- individual projects under development were monitored within the EDP service areas; and

- both entities recognized the need for and were developing long-range plans.

10.116 The EDP policy, approved by SEC and published in October 1980, did not clearly identify the mandate of "V" Directorate with respect to Security Services, "P" Directorate and other EDP resource centres, nor did it outline the responsibilities of senior Force management with respect to EDP. As a result, the mandate of "V" Directorate with respect to EDP in the Force, as outlined in the policy, was not clearly understood or accepted by all units with EDP resources. This situation has an impact on the effective co-ordination of EDP resources in the Force.

10.117 There was no approved long-range plan for the Force on which "V" Directorate could base its strategic planning for EDP. The long-range planning carried out by "V" Directorate is based primarily on technical trends and not on RCMP program requirements. Priorities for allocating EDP resources were not explicitly discussed or set by senior management. Within "V" Directorate, which services the largest user group, allocation of resources was based on the Directorate's perception of Force priorities.

10.118 Key RCMP projects, such as the Police Information Retrieval System, the new Financial Management System and PAR FOUR, have missed development milestone targets. One factor in project slippage was the considerable difficulty in staffing civilian technical professional positions. There was no management vehicle for dealing promptly with these issues and, as a result, the senior executive group was not formally advised of EDP project slippage.

10.119 Performance indicators for EDP centres in the Force had not been defined and/or reported to the senior executive group. Senior management was therefore unaware of changes in performance and unable to ensure that corrective action was taken when required. Performance indicators could include production service levels, user satisfaction, project status, budget compared to actual expenses, quality control results, capacity utilization and so on.

10.120 Although senior management reviews the Annual EDP Report and Plan, the annual budget and initial plans for certain major projects, it had not been sufficiently involved in other areas, as noted above. We believe that an EDP Steering Committee made up of senior representatives of the divisions and directorates would provide an appropriate vehicle for dealing with EDP resource management.

10.121 An EDP Steering Committee should be established with responsibility for EDP matters, such as policy, systems development priorities, key project monitoring, performance monitoring and related concerns such as staffing.

Financial Management and Control

10.123 Our 1975 Financial Management and Control Study (FMCS) showed that the RCMP financial management systems and controls had resulted in a continuous updating of financial systems and procedures to meet changing requirements. FMCS also identified areas for improvements in the various components of the financial management system. We reviewed these as part of this audit.

10.124 The Force has made progress in improving its financial management and controls and has implemented the majority of FMCS recommendations. Our current review also indicated that management was working closely with central agencies in instituting appropriate improvements. Areas identified by FMCS and requiring further attention are financial planning and budgeting and financial reporting.

10.125 Financial planning and budgeting. In FMCS we observed that the budgetary process emphasized total dollar controls but did not include activity based reports to monitor and control the use of resources. In 1978, we presented illustrative estimates to the RCMP to demonstrate how activity budgets could be prepared and presented. In 1979, the RCMP included the PAR FOUR project in its IMPAC Action Plan to produce a management information system that would link budgets to results and measure achievements related to resources used. Although there were sufficient reviews, documentation and controls to ensure that the quality of information in the budgeting process was adequate, operational planning was not integrated with financial planning because there were no complete activity/program budgets that would enable comparison of planned and actual costs and performance. Consequently, it is difficult to hold managers accountable for their performance through the budgetary process. Current plans call for the PAR FOUR study to evaluate the suitability of the program activity structure and its relevance and compatibility with attempts to improve managerial accountability and control.

10.126 Accounting systems and controls. Accounting systems and controls were generally adequate and met the criteria set by our Office. Nevertheless, our audit identified areas of financial operations where opportunities existed for increasing efficiencies, such as replacing extensive and costly divisional financial audits of detachments by a simplified financial reporting system. The Force was aware of the issues and was taking steps toward resolving them.

10.127 Financial reporting. There are numerous financial reports produced under the direction of the Office of the CFO and distributed to the divisions and other users of financial information. However, many of these reports, such as annual activity cost and monthly expenditure trend reports, were not used by divisional financial officers. Two reasons given were the lack of meaningful presentation of information and the late delivery of these reports. The Force had not reviewed the extent to which the present financial reporting system met the current needs of staff at Headquarters and in the divisions.

10.128 The RCMP should ensure that its financial reporting system meets the needs of staff at the Headquarters and divisional levels.

Payroll Costs Management

10.130 Human resource planning. The Force generally met our criteria for human resource planning. It has developed and implemented mechanisms to plan manpower requirements in the short to medium-term (one to three years). The RCMP forecasts human resource needs over a three-year period, inputs the forecast to the Force planning cycle, closely monitors attrition rates, plans recruiting and basic training around approved new person-years and the anticipated attrition rates, and uses succession planning to identify the most suitable person to fill individual openings.

10.131 The Force's Administration Manual requires detailed projections of human resource needs for a three to five-year period. This requirement was not met. There were varying opinions among personnel managers of the Force with respect to the need for and practicality of long-term (three to five-year) human resource planning in a police environment. No study had been made on the feasibility of long-term human resource planning in the RCMP.

10.132 Regular m-embers of the Force fill a variety of operational police and administrative roles from general duty policing to specialized roles in customs and excise enforcement, commercial crime enforcement, finance, audit, program evaluation, and so on. We found there was no formal career path identified in these various programs or functional areas. As well, there was no system that would connect career paths between these various areas, allowing for an orderly progression for individual members. Although the succession planning process endeavours to identify successors for positions prior to the position becoming vacant, it is a short-range, one to two-year program and does not establish longer-term career plans for subsequent career progression of members. Lack of advancement opportunities in certain fields has caused members to seek transfers to new work areas. The movement of personnel from one career stream to another may broaden their overall experience base, but it has also resulted in a loss of expertise from work areas that require an increasing amount of specialized knowledge, training, education and background experience. Although a major study on Occupational Task Analysis was carried out in 1977, no policy decision had been made to pursue the concepts of alternative career paths and specialization.

10.133 The RCMP should determine the most appropriate forecast period for human resource planning, and further review the concepts of career planning and specialization to optimize the development and use of human resources.

10.134 Training. The Training and Development Branch of the RCMP is responsible for the development, implementation and administration of the Force's training and development policies and program. The RCMP estimates that over $26 million was invested in training and development activities in 1980-81.

10.135 Training is an essential element in the operation of the Force. Regular members are recruited at the same basic level and are provided with operational, administrative and managerial training through the Training and Development Branch. All courses are developed under Training and Development Branch standards or are selected from sources outside the Force based on an appropriate evaluation of alternatives. In addition, selected regular members are sent to universities for degrees or for one year non-degree courses.

10.136 As part of our 1978 Study of Procedures in Cost Effectiveness (SPICE), a report on certain aspects of training and development activities was provided to the Force. Action has been taken on most of the recommendations. Our current review identified areas that warrant further management attention.

10.137 We found that when a training need was identified, a study was undertaken to identify a number of alternatives for meeting the need. Estimates of the development and instruction costs of each alternative were not made. This resulted in incomplete information for the assessment of alternatives and no basis for monitoring actual development and instruction costs.

10.138 The actual cost of the Force training program was not available in either an aggregated form for senior management review or in detailed form for monitoring and controlling specific course development and instruction costs. The proposed Force-wide time reporting system could provide some information, but the Training and Development Branch had not determined how it might be used. The Branch has, however, made a commitment to provide aggregated training costs in their annual report on training.

10.139 The RCMP should ensure that studies of alternatives to meet training needs include estimates of development and instruction costs.

10.140 The Training and Development Branch should accumulate and report costs for course development and instruction.

10.141 Human resource information system. PARADE is the Force-wide human resource information system that supplies data on Regular and Civilian Members and Special Constables. The system carries tombstone data, historical information on postings, performance evaluation data and individual preferences for future postings. PARADE is used as a primary input to the succession planning process. It has been well received by those personnel units having access to it and no complaints were received with respect to the adequacy, accuracy and timeliness of the data.

10.142 There is only minimal information on the 3,400 Public Service Employees of the Force on the PARADE system. Some of the required Public Service Personnel Branch human resource information may be obtained from a variety of other automated personnel-related systems, but the Branch often must accumulate data manually to meet information needs. This process is frequently time-consuming. The Public Service Personnel Branch has identified information on training as a priority and plans to undertake a study in 1981 to identify priorities for information as a basis for submission to senior management.

10.143 In identifying its information requirements, the Public Service Personnel Branch should determine the feasibility of integrating the required personnel data into an automated human resource information system.

Information for Parliament

10.145 Environmental information. To help establish the setting for police work, the actual and expected trends in broad categories of offences, such as white collar and computer crime, could be shown and their effects on the Force explained in general terms. The extent to which RCMP workload depends on different factors including crimes, other demands for police services, demographic statistics and unemployment levels, could also be described.

10.146 Performance and workload information. The overall effectiveness and efficiency of law enforcement and other factors affecting police work are not easily explained or measured. Other important factors, however, can be explained and should be included in the Program Expenditure Plans supporting the RCMP's Estimates provided they are carefully selected and qualified so as not to mislead the reader. Information about specific types of police work such as "drug enforcement" and "traffic" should be disclosed. The expenditures and person-years spent on drug enforcement, for example, might be related to trends in drug-related deaths, the expected number of major and other drug investigations, the expected cost and time per case, trends in the value of drugs seized, the street price of drugs and the number of known users. A selection could be made from these and other factors to help explain drug enforcement work and support the estimated level of expenditure. Similarly, an attempt should be made to select and explain workload and performance information in the sections of the Estimates dealing with each of the other major categories of police work.

10.147 Cost-sharing agreements. To provide an understanding of the activity called "Police Services Under Contract", the Estimates should briefly describe policing agreements with the provinces, municipalities and territories. Such information could include:

- terms and renewal dates, including the portion of costs borne by the federal government;

- revenue and explanations of changes in the rates and fees charged;

- some explanation of the allocation of staff and resources to specific types of work such as preventive policing, investigation, general duty, traffic or administration.

10.149 Jurisdiction over federal law enforcement. The RCMP has a major role in enforcing over 60 federal statutes; however, many other federal departments and agencies also have enforcement capabilities. The introductory section of the RCMP Estimates could refer to the whole field of federal law enforcement and the way funds and responsibilities have been allocated. A list of these Acts might be included in the RCMP Estimates as well as an indication of the expenditures incurred enforcing the major ones.

10.150 Personnel. RCMP salaries, wages and other personnel costs account for approximately 70 per cent of gross program expenditures and over 5 per cent of total government personnel expenditures. The current Estimates show the numbers and ranks or levels of both public servants and members of the Force. Additional summary information might be provided about the Force; for example, members performing particular types of contract and non-contract work, average salaries, training costs, attrition, transfers, retirements and the number of staff in each division.

10.151 Pensions and other employee benefits. A statutory appropriation of $87.9 million for pensions and other employee benefits for members of the Force is included in the $96.9 million in the 1981-82 Estimates for pensions and other employee benefits. These amounts should be explained, particularly the government's contribution to the RCMP Superannuation Account.

Other Audit Work

Review of IMPAC Action plan

10.153 The original RCMP Action Plan was approved by the Office of the Comptroller General in December 1979. The estimated implementation cost for the Plan was $1.7 million, and the target completion date was 31 December 1982. The Plan consisted of six projects: strategic objectives and plans, long-term operational planning, current year operational planning, operational budgets (commonly called PAR FOUR), program evaluation, and internal audit plans and results.

10.154 At 31 May 1981, the date at which we assessed the progress of the Action Plan, the Internal Audit project had been completed by the Force and signed off by the Office of the Comptroller General. Work on all other projects had been initiated; however, the Force was revising its Action Plan to incorporate refinements and changes to the original projects. Implementation of the revised Action Plan, including PAR FOUR, the largest project, is scheduled for completion by 1 April 1984.

Follow-up on Government-wide Materiel Management and Energy Conservation Audits

10.156 Vehicles. The RCMP maintains a fleet of cars reserved for emergency use. The Force is conducting a study to determine the appropriate stock level for such reserve vehicles. In addition, the Force is drafting policy to promote both pooling of vehicles for more efficient use and consideration of vehicle condition and future repair and maintenance costs before disposal.

10.157 Uniforms. We reported that the RCMP managed the supply of uniforms to about 12,000 uniformed members with due regard for economy and efficiency. Members receive an allowance to purchase some items of uniform. The Force has begun to document its policy and procedures for calculating this allowance. It is also studying the alternatives to current inventory locations and distribution methods to determine the potential for cost reductions.

10.158 RCMP Internal Energy Conservation Program. As a follow-up to our work in the RCMP during the government-wide study on energy conservation in 1980, we reviewed progress with the Force's Internal Energy Conservation Program. Our follow-up revealed that a five-year department-wide program has been developed and is being implemented beginning in 1981-82. The program consists of a series of detailed strategies and measures designed to reduce energy consumption.

10.159 Although it is too early to assess the impact of these measures, they include a number of improvements to management controls within the Program. These improvements include obtaining approval for the establishment of an internal energy conservation organization; developing department-wide plans with measurable goals; carrying out energy surveys; using consultants and existing government expertise; and identifying impediments and achievements in an annual report of results.

Summary of Recommendations and RCMP's Comments

Planning

Recommendation

RCMP's Comment

Recommendation

RCMP's Comment

Recommendation

RCMP's Comment

Recommendation

RCMP's Comment

Measurement of program Effectiveness

Recommendation

RCMP's Comment

Recommendation

RCMP's Comment

Recommendation

RCMP's Comment

Performance Measurement and Control

Recommendation

RCMP's Comment

Recommendation

RCMP's Comment

Recommendation

RCMP's Comment

Internal Audit

Recommendation

RCMP's Comment

Recommendation

RCMP's Comment

Electronic Data Processing

Recommendation

RCMP's Comment

Financial Management and Control

Recommendation

RCMP's Comment

Payroll Costs Management

Recommendation

RCMP's Comment

Recommendation

RCMP's Comment

Recommendation

RCMP's Comment

Recommendation

RCMP's Comment