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1997 October Report of the Auditor General of Canada
Foreword
I am pleased to present the April and October volume of my 1997 Report. Bound with this Foreword are the Main Points of 21 chapters, which are issued separately. The tabling of chapters 1 through 10 had been planned for April, but was deferred when the 35th Parliament ended with the call for the federal election of last June. This Report volume contains the following chapters:1. Maintaining a Competent and Efficient Public Service
2. Financial Management: Developing a Capability Model
3. Management of the Government's Accounting Function: A Central Agency Perspective
4. Control of the Transboundary Movement of Hazardous Waste
5. Reporting Performance in the Expenditure Management System
6. Contracting Performance
7. Acquisition Cards
8. Department of Finance - Equalization Program
9. Foreign Affairs and International Trade Canada - Financial Management and Control
10. Natural Resources Canada - Energy Efficiency
11. Moving toward Managing for Results
12. Information Technology: Preparedness for Year 2000
13. Health Canada - First Nations Health
14. Fisheries and Oceans Canada - Sustainable Fisheries Framework: Atlantic Groundfish
15. Fisheries and Oceans Canada - Rationalization and Renewal: Atlantic Groundfish
16. Human Resources Development Canada - The Atlantic Groundfish Strategy
17. Human Resources Development Canada - A Critical Transition toward Results-Based Management
18. Revenue Canada and Department of Finance - Fostering Improvement in Tax and Trade Administration: Follow-up of Previous Audits
19. Transport Canada - The Commercialization of the Air Navigation System
20. Public Works and Government Services Canada - Privatization of the Canada Communication Group
21. Household Goods Removal Services of the Federal Government
Ongoing change has become a permanent feature of the federal government as it continues to seek more efficient, economical and effective ways of delivering programs and services to Canadians. The effects of recent downsizing and budget cuts are still being felt, even as public servants engage in re-engineering and redesigning the way they must work in the future to be able to adjust to new realities.
Part of this redesign involves changes to the basic infrastructure for accountability in the federal government. Several chapters in this Report reflect ongoing work by this Office to help ensure that in its changes the government "gets the fundamentals right." Studies reported here will serve as a foundation for much of the audit work we plan to carry out in the months ahead.
The government's use of alternative, market-like mechanisms to deliver services is increasing at the same time as many of the rigid rules and procedures of the past are being challenged. This makes it more critical than ever that decision makers have the right information at the right time. The Report highlights the need to improve the quality of information for financial management and to modernize the systems that produce it. Cost awareness and an attitude of stewardship for resources need to be encouraged at all levels.
In particular, the Report discusses recent initiatives by the government to transfer to the private sector the delivery of some services. It highlights lessons learned to date that, if heeded, should result in greater protection of the taxpayers' interests in any future such transfers.
The Report also stresses the need for senior managers to know and state more clearly what they expect their programs and activities to achieve, and to measure and report in more concrete terms the results they attribute to those efforts. Knowing where resources have had the desired effect -- and where they have not -- will enable decision makers to continue successful activities or make the necessary adjustments to provide Canadian taxpayers with the best value for their money.
Report of the Auditor General for December 1997
Foreword
I am pleased to table the second volume of my 1997 Report. This Foreword is followed by "Matters of Special Importance - 1997" and the Main Points from all of this year's chapters. In addition, this volume contains 16 chapters, bound separately:22. Crown Corporations: Making Performance Measurement Work
23. Systems under Development: Taking Charge
24. Agriculture and Agri-Food Canada - Prairie Farm Rehabilitation Administration
25. Citizenship and Immigration Canada and Immigration and Refugee Board - The Processing of Refugee Claims
26. Canada Labour Relations Board
27. Ozone Layer Protection: The Unfinished Journey
28. Fisheries and Oceans Canada - Pacific Salmon: Sustainability of the Resource Base
29. Industry Canada - Management of the Small Business Loans Program
30. Office of the Superintendent of Financial Institutions - Insurance and Pensions
31. Revenue Canada - The Financial Management Regime
32. Revenue Canada and Department of Finance - Understanding Changes
in Tax Revenues: GST
33. The Correctional Investigator Canada
34. RCMP Public Complaints Commission
35. Follow-up of Recommendations in Previous Reports
36. Other Audit Observations
37. Sustainable Development Strategy for the Office of the Auditor General
We also issued the first volume of our 1997 Report in October containing 21 chapters.
In addition, this year our Office has provided:
- an opinion and observations on the Financial Statements of the Government of Canada
- an auditor's report and observations on the Debt Servicing and Reduction Account Statement of Transactions
- some 100 auditor's reports and observations on Crown corporations and other entities, territorial governments and organizations and international organizations.
Under Section 11 of the Auditor General Act , I may undertake from time to time, assignments at the request of the Governor in Council.