2017–18
Departmental Plan

 

The Honourable Ralph Goodale, P.C., M.P.
Minister of Public Safety and Emergency Preparedness


Table of contents

Correctional Investigator’s Message

Plans at a glance

Raison d’être, mandate and role: who we are and what we do

Raison d’être
Mandate and role

Operating context: conditions affecting our work

Key risks: things that could affect our ability to achieve our plans and results

Planned results: what we want to achieve this year and beyond

Programs
Internal Services

Spending and human resources

Planned spending
Planned Human Resources
Estimates by Vote
Future-Oriented Condensed Statement of Operations

Supplementary information

Corporate information
Supplementary information tables
Federal tax expenditures
Organizational contact information

Appendix [A]: definitions

Endnotes


Correctional Investigator’s message

Our 2017–18 Departmental Plan provides parliamentarians and Canadians with information on what we do and the results we are trying to achieve during the upcoming year. To improve reporting to Canadians, we are introducing a new, simplified report to replace the Report on Plans and Priorities.

The title of the report has been changed to better reflect its purpose: to communicate our annual performance goals and the financial and human resources forecast to deliver those results. The report has also been restructured to tell a clearer, more straightforward and balanced story of the actual results we are trying to achieve, while continuing to provide transparency on how tax payers’ dollars will be spent. We describe our programs and services for Canadians, our priorities for 2017–18, and how our work will fulfill our agency’s mandate.

Independence, impartiality and respect for human rights are the foundations of the Office’s statutory role and mandate. The Office provides independent oversight and impartial assurance to Canadians and parliamentarians that federal correctional services and programs are delivered in an open, transparent and accountable manner. That is our Mission, our raison d’être.

We investigate offender complaints related to “decisions, recommendations, acts or omissions” of the Correctional Service of Canada (CSC). We endeavour to resolve everyday issues, complaints and concerns informally, in a timely manner and at the lowest levels possible. When investigating complaints, we determine whether the CSC has acted fairly, reasonably and in compliance with law and policy. Impartial review and resolution of issues in federal correctional facilities makes a positive contribution to public safety in Canada.

In support of our core mandate, investigative staff regularly visit federal institutions across the country. In 2015-16, investigators spent more than 350 days in federal penitentiaries, conducting close to 2,200 interviews with inmates and staff. In-person visits ensure timely and appropriate follow-up and access to ombudsman services for a hard-to-reach population. We review all deaths in custody, all incidents involving serious bodily injury, as well as all use of force interventions. The review of these events requires dedicated and specialized analysts above and beyond the investigative stream complement. The scope of this work is demanding, and it is increasing in both size and complexity. In 2015-16, the Office reviewed over 1,800 use of force incidents, which represents an increase of nearly 25% over the previous year. A rising number of use of force interventions involves offenders with mental health issues.   

The majority of the more than 6,000 complaints received by the Office each year are dealt with on a case-by-case basis. However, we also often look into broader, more general issues of concern that have the potential to affect large numbers of offenders. We have now completed a wide range of national-level investigations, issuing numerous reports in high public profile areas including: preventable deaths in custody, inmate suicide, prison self-injury, treatment of Indigenous offenders and the experience of Black inmates. In 2017-18, the Office will report on its systemic investigation into the unique challenges facing incarcerated younger offenders (aged 18-21).  Conducting investigations of this size and scope ensures systemic issues of concern are identified and addressed. Though these investigations come with a significant investment in Office resources and personnel, they are critical in advancing correctional reforms. 

Looking forward, the government’s stated intentions in the area of criminal justice reform intersect with a number of areas of interest and priority for the Office. These include commitments to address the situation of Indigenous people in corrections, reform administrative segregation law and practice (solitary confinement) and implement outstanding recommendations from the inquest into the death of Ms. Ashley Smith. Further, Canada’s expected ratification of the Optional Protocol on the Convention Against Torture and the outcome of the Public Safety and Emergency Preparedness Portfolio’s assessment of its three review agencies could have additional implications for the Office.

To meet current and expected workload demands and requirements, the Office needs to ensure that it is adequately staffed and resourced. The Office is currently carrying forward a manageable salary deficit to be off-set by the operating and maintenance budget and is projecting further salary shortfalls in 2017-18. About 80% of the Office’s total $4.3M budget is earmarked for employee salaries. There is little room to absorb unexpected costs or meet additional expectations. To address this situation, the Office will be presenting a business case in support of organizational transformation to the Central Agencies for approval of an incremental increase in permanent funding. This request will ensure operational requirements and corporate priorities outlined in this plan are fully met. 

In addition, incremental funding will be used to support four key business transformation activities, which are in line with the Office’s Strategic Plan (2015-2020) and Blueprint/Destination 2020 initiatives:

  1. Consolidation of a robust systemic investigation model
  2. Informatics improvements to the internal services stream
  3. Implementation of a Shared Case Management System
  4. Creation of a permanent workplace injury contingency fund. 

With additional resources, the Office would be in a better position to conduct more national-wide investigations, support an enhanced range of public information and communications activities and provide informatics and other technical support to lead an effort to replace an obsolete, costly and inefficient case management system. These business improvements would lead to greater efficiencies and enhanced public safety results for Canadians.

This is a milestone year for the Office of the Correctional Investigator and its employees. After twelve years serving as Correctional Investigator, Mr. Howard Sapers has taken on a new career challenge with an appointment as Independent Advisor on Corrections Reform to the Ontario government. In his time at the Office, Mr. Sapers served with prominence and distinction. He made an invaluable contribution to corrections in Canada, raising areas of national concern, such as mental health and corrections, prevention of deaths in custody and safe and humane custody.  His public leadership, vision and commitment to the issues helped to consolidate and advance the Office’s mandate. 

Effective January 1, 2017, as the Office’s former Executive Director and General Counsel, I was appointed Correctional Investigator. The duration of my appointment is for a term of one year or until such time that a new Correctional Investigator is appointed. I look forward to serving Parliamentarians and all Canadians in my new role.

 

Ivan Zinger, J.D., Ph.D.
Correctional Investigator of Canada

 

Plans at a glance

The Office of the Correctional Investigator’s operational priorities for the reporting period are:

Investigate and resolve individual offender issues

Section 167 of the organization’s enabling legislation, the CCRA, states that: “It is the function of the Correctional Investigator to conduct investigations into the problems of offenders related to decisions, recommendations, acts or omissions of the Commissioner or any person under the control and management of, or performing services for or on behalf of, the Commissioner that affect offenders either individually or as a group.”

The Office of the Correctional Investigator will dedicate resources (current and incremental as required) to this priority. It will oversee, lead and conduct investigations as required; individual complaints will continue to be prioritized and responded to; and, information as well as outcomes will be documented in the Office’s case management tool. Results for Canadians will be achieved through positive outcomes for offenders, which include the respect for their human rights, resolution of complaints as well as when organizational service standards are met on an ongoing basis.

Review the Correctional Service of Canada’s management of mandated issues

The organization’s involvement in Section 19 reviews is mandated in the CCRA. The Office’s enabling legislation requires that it review the Correctional Service of Canada’s assessment of cases where an inmate dies or suffers serious bodily injury. The Office’s review and assessment of use of force incidents is in keeping with the recommendations of the Arbour Commission of Inquiry and best practices.

The Office of the Correctional Investigator will dedicate indeterminate full-time equivalents (FTEs) who will ensure the timely review of cases, reporting and appropriate interactions with the Correctional Service of Canada. Results for Canadians will be achieved through positive outcomes for offenders and when service standards are met on an ongoing basis.

Investigate, resolve and provide leadership on specifically identified systemic issues stemming from the corporate priorities

The completion of national systemic investigations in these areas should result in a reduction in the number of individual offender complaints that the Office receives. More importantly, it should help address long-standing concerns of offenders in relation to their incarceration and safe reintegration in the community as law abiding citizens. The Office will conduct reviews and systemic investigations in key areas and increase its focus on vulnerable groups, including offenders suffering from mental health issues.

The Office will review and make recommendations on the Correctional Service of Canada’s policies and procedures. It will use comparative analysis of statistics; institutional performance relating to the Office’s corporate priorities, oversight and evaluation through follow-up, and impact analysis of the Correctional Service of Canada’s responses. The Correctional Investigator will seek opportunities for knowledge transfer including lessons learned. This will be achieved through public engagements, information sharing and other forms of knowledge exchange.

Finally, the Office of the Correctional Investigator will present a business case to the Central Agencies for incremental resources in support of the organization’s mandate and investigative service standards. New FTEs, if approved, will be earmarked, among other activities, for the recently approved systemic investigations model.

Deploy the Shared Case Management System

The organization participates in the Government’s Shared Case Management System Initiative and the implementation of Microsoft Dynamics CRM. This case management solution will replace the organization’s current and obsolete case management tool: DATIS. The new Shared Case Management System will improve and support key business lines: intake function, investigations (including systemic investigations), Section 19 reviews, use of force reviews, policy and research as well as reporting.

Given limited resources and informatics technology expertise, the Office will ensure the design and deployment of this case management tool by establishing partnerships with Public Services and Procurement Canada, the Correctional Service of Canada and Public Safety and Emergency Preparedness. The purpose of these partnerships is to garner information and best practices from their experience in implementing this tool in their own organization. Moreover, the Office will rely on the expertise of a Software Architect and a Software Developer (Consultants) to migrate the organization’s business requirements into a functional workflow process in the case management tool. 

For more information on the Office of the Correctional Investigator’s plans, priorities and planned results, see the “Planned results” section of this report.

 

Raison d’être, mandate and role: who we are and what we do

Raison d’être

As the ombudsman for federally sentenced offenders, the Office of the Correctional Investigator serves Canadians and contributes to safe, lawful and humane corrections through independent oversight of the Correctional Service of Canada by providing accessible, impartial and timely investigations of individual and systemic concerns. While an independent organization, the Office of the Correctional Investigator is part of the Public Safety and Emergency Preparedness Portfolio.

Mandate and role

The Office of the Correctional Investigator’s mandate, as defined by the Corrections and Conditional Release Act (CCRA), is to function as an ombudsman for federal offenders. The organization is independent of the Correctional Service of Canada and may initiate an investigation on receipt of a complaint by or on behalf of an offender, at the request of the Minister or on its own initiative. As provided for in the CCRA, the Correctional Investigator reports annually through the Minister of Public Safety and Emergency Preparedness to both Houses of Parliament.

 

Operating context: conditions affecting our work

The ongoing challenge for any single program micro agency, such as the Office of the Correctional Investigator, remains the ability to respond to pressures and external demands with limited financial and human resources. The Office of the Correctional Investigator does not have the required flexibility to realign resources in order to fund government horizontal initiatives without directly compromising the delivery of its mandate.

The Office of the Correctional Investigator’s salary budget is non-discretionary. Its operating and maintenance budget reflected in the current Main Estimates is $833K. Of that amount, $531K or 64% is earmarked annually for the following non-discretionary operational obligations: ATIP consultant, memoranda of understanding for internal services with Public Safety and Emergency Preparedness; and, investigative travel. Once these fixed costs are accounted for, the organization is left with a practical operating and maintenance budget of $303K. This “discretionary” amount is required to, amongst other things; support the Office with equipment, contracting, training, supplies, and printing as well as translation services. There is no budgetary flexibility. 

The Office of the Correctional Investigator is a micro agency with one program; its current resources are dedicated to meet its operational/legislative requirements. Although the Office will realize great efficiencies by realigning how systemic investigations are conducted and internal services delivered, these new efficiencies can only be achieved with incremental funding.

 

Key risks: things that could affect our ability to achieve our plans and results

Key risks
Risks Risk response strategy Link to the department's Programs Link to mandate letter commitments or to government-wide and departmental priorities
The Office’s mandate is national in scope and the sheer number and complexity of issues require flexibility and constant re-evaluation of priorities. The client base and network of stakeholders are dispersed in a large number of often geographically remote locations throughout Canada. Flexibility and adaptability from staff and management is expected in order to excel in the delivery of the organization’s mandate. Moreover, the organization’s terms and conditions of employment state that extensive travel (as much as 60 working days per fiscal year) is a requirement for employees involved in the investigative process.  Ombudsman for federal offenders Departmental priority: Investigate and resolve individual offender issues
The resolution of complaints in an environment traditionally closed to public scrutiny requires that the Office not only be, but be seen to be independent of the Correctional Service of Canada, Public Safety and Emergency Preparedness and the Minister. Ongoing dialogue with stakeholders regarding the importance of the Office’s independence. Ombudsman for federal offenders Departmental priority: Investigate and resolve individual offender issues
Given that the authority of the Office rests with its power of persuasion and quality of reporting since its recommendations are non-binding, it is imperative that appropriate administrative and public mechanisms be available to ensure that reasonable, fair and timely action is taken on the findings and recommendations made by the Office. Delays in responding to these matters will result in delays in addressing the systemic areas of concern. Canadians’ awareness of the issues and recommendations raised by the Office in its Annual and other reports is key to ensuring a positive outcome for offenders and corrections generally. Ombudsman for federal offenders Departmental priority: Investigate, resolve and provide leadership on specifically identified systemic issues stemming from the corporate priorities
Funding pressures regarding Government of Canada mental health, indigenous offenders, segregation issues/complaints and reporting requirements stemming from the Ontario Coroner’s 104 recommendations on the death of Ashley Smith, the potential ratification of the Optional Protocol on the Convention Against Torture; the establishment of the Prevention of Deaths in Custody National Forum; and, the outcome of the Public Safety and Emergency Preparedness Portfolio’s assessment of its three review agencies will have an impact on the organization’s ability to be responsive. Engage with Central Agencies and Public Safety and Emergency Preparedness with a view to securing incremental funding to take on this incremental work. Ombudsman for federal offenders Departmental priority: Investigate, resolve and provide leadership on specifically identified systemic issues stemming from the corporate priorities
Funding of current Government Horizontal Initiatives such as the Consolidation of Pay Services, Canada School of Public Service, Shared Case Management System and Web Renewal are eroding the Office’s small operating and maintenance appropriation. Moreover, the Shared Services Canada’s expanded mandate to include the delivery of services for email, data centres, networks, and end-user information technologies may result in additional costs to the organization. Beyond realigning internal resources or delaying operational priorities, it will be important to engage with Central Agencies Officials on an ongoing basis to convey the operational impact that funding pressures have on a micro agency and the delivery of the organization’s mandate. Ombudsman for federal offenders Departmental priority: Investigate and resolve individual offender issues

Maintaining an independent and objective review process within a correctional environment where the Office has no control over the number (the Office responds to an average of 6000 complaints annually) and complexity of complaints requiring investigations presents a number of unique challenges. Moreover, the Office does not foresee a decline in either the overall demand for services or in the complexity of the issues it is called upon to address. The environment in which it operates is intrinsically challenging.

 

Planned results: what we want to achieve this year and beyond

Programs

Program title: Ombudsman for federal offenders

Description: Through this program, the Office of the Correctional Investigator conducts investigations of individual offender complaints regarding acts, omissions, decisions and recommendations of the CSC. It also has a responsibility to review and make recommendations on CSC’s policies and procedures associated with the areas of individual complaints, to ensure that systemic areas of complaint are identified and appropriately addressed, and to review all s.19 investigations performed by CSC following the death of, or serious injury to, an inmate.

Planning highlights: In 2017-18 as is the case every year, the investigative complement will be at the forefront of issues and concerns that affect offenders and require resolution. Our expectation is that this involvement will result in positive outcomes for individual offenders as well as the correctional system writ large through the completion of systemic investigations. The organization is committed to completing two national systemic investigations in the reporting period, including one on youth offenders.

Planned results
Expected results Performance indicators Target Date to achieve target 2013–14
Actual results
2014–15
Actual results
2015–16
Actual results
Response to recommendations results in better outcomes for federal offenders. Percentage of recommendations from the Annual Report, other significant reports and requests for information issued by the OCI that are responded to by the CSC. 100% March 31, 2018 70% completion rate. 100% completion rate 100% completion rate.
Prioritizing and processing of offender complaints to ensure compliance with policy, law and fair decision-making. Following the prioritization of workload, percentage of responses to individual offender complaints (closed cases) by timeframe. 90% completion rate as per OCI policy and service delivery standards. March 31, 2018 81% completion rate 83% completion rate 78% completion rate
Accessible OCI services by federal offenders to support the organization's Ombudsman mandate. Comparative percentage of usage by inmate population of OCI services as indicated in the number of interviews and contacts as per entries in the case management system. 1500 offender interviews and 15,000 contacts with the Office. March 31, 2018 The results were generally consistent with previous reporting periods. Offender interviews: 1,886, contacts with the Office: 18,867. The results were generally consistent with previous reporting periods Offender interviews totalled 2,110; 22,065 contacts in previous year. 2200 offender interviews were conducted; and, 25,600 contacts with the Office were made.
Budgetary financial resources (dollars)
2017–18
Main Estimates
2017–18
Planned spending
2018–19
Planned spending
2019–20
Planned spending
3,585,451 3,585,451 3,585,451 3,585,451
Human resources (full-time equivalents)
2017–18
Planned full-time equivalents
2018–19
Planned full-time equivalents
2019–20
Planned full-time equivalents
32 32 32

Internal Services

Description

Internal Services are those groups of related activities and resources that the federal government considers to be services in support of programs and/or required to meet corporate obligations of an organization. Internal Services refers to the activities and resources of the 10 distinct service categories that support Program delivery in the organization, regardless of the Internal Services delivery model in a department. The 10 service categories are: Management and Oversight Services; Communications Services; Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Real Property Services; Materiel Services; and Acquisition Services.

Planning highlights

The organization has several memoranda of understanding (MOUs) in place with service providers for the provision of basic corporate services such as financial administration services; pay and compensation; contracting; staffing; and other human resources services. These MOUs include quality control, oversight, monitoring, and performance indicators. Over 50% of the planned spending amount will be utilized for goods and services that benefit the main program and/or the organization as a whole, for example, consultant contracts and the MOUs. As we continue the work in developing performance indicators for this activity, the organization’s Internal Services performance is assessed by the Office of the Comptroller General via core control and horizontal audits.

In this reporting period, the primary deliverable for the Internal Services stream will be the deployment of the Shared Case Management System which will support all business lines more effectively than the current tool which has become obsolete.

Budgetary financial resources (dollars)
2017–18
Main Estimates
2017–18
Planned spending
2018–19
Planned spending
2019–20
Planned spending
1,030,053 1,030,053 1,030,053 1,030,053
Human resources (full-time equivalents)
2017–18
Planned full-time equivalents
2018–19
Planned full-time equivalents
2019–20
Planned full-time equivalents
4 4 4

 

Spending and human resources

Planned spending

Departmental Spending Trend Graph

[text version]

As reflected in this graph, the organization’s forecast spending remains consistent until 2019-20. A large part of the Office of the Correctional Investigator’s spending (80%) is related to salaries and employee benefits for its 36 FTEs.

 

Budgetary planning summary for Programs and Internal Services (dollars)
Programs and Internal Services 2014–15
Expenditures
2015–16
Expenditures
2016–17
Forecast spending
2017–18
Main Estimates
2017–18
Planned spending
2018–19
Planned spending
2019–20
Planned spending
Ombudsman for federal offenders 3,687,215 3,773,324 3,638,703 3,585,451 3,585,451 3,585,451 3,585,451
Internal Services 1,080,785 796,824 1,025,833 1,030,053 1,030,053 1,030,053 1,030,053
Total 4,768,000 4,570,148 4,664,536 4,615,504 4,615,504 4,615,504 4,615,504

Planned human resources

Human resources planning summary for Programs and Internal Services (full-time equivalents)
Programs and Internal Services 2014–15
Full-time equivalents
2015–16
Full-time equivalents
2016–17
Forecast full-time equivalents
2017–18
Planned full-time equivalents
2018–19
Planned  full-time equivalents
2019–20
Planned full-time equivalents
Ombudsman for federal offenders 31 31 32 32 32 32
Internal Services 5 5 4 4 4 4
Total 36 36 36 36 36 36

Estimates by vote

For information on the Office of the Correctional Investigator’s organizational appropriations, consult the 2017–18 Main Estimates. 1

Future-Oriented Condensed Statement of Operations

The Future-Oriented Condensed Statement of Operations provides a general overview of the Office of the Correctional Investigator’s operations. The forecast of financial information on expenses and revenues is prepared on an accrual accounting basis to strengthen accountability and to improve transparency and financial management.

Because the Future-Oriented Condensed Statement of Operations is prepared on an accrual accounting basis, and the forecast and planned spending amounts presented in other sections of the Departmental Plan are prepared on an expenditure basis, amounts may differ.

A more detailed Future-Oriented Statement of Operations and associated notes, including a reconciliation of the net cost of operations to the requested authorities, are available on the Office of the Correctional Investigator’s website.2

 

Future-Oriented Condensed Statement of Operations for the year ended March 31, 2018 (dollars)
Financial information 2016–17
Forecast results
2017–18
Planned results
Difference
(2017–18 Planned results minus 2016–17 Forecast results)
Total expenses 5,223,002 5,246,986 23,984
Total revenues 0 0 0
Net cost of operations before government funding and transfers 5,223,002 5,246,986 23,984

 

Supplementary information

Corporate information

Organizational profile

Appropriate minister(s): The Honourable Ralph Goodale, P.C., M.P.

Institutional head: Mr. Ivan Zinger, J.D., Ph.D

Ministerial portfolio: Public Safety and Emergency Preparedness

Enabling instrument(s): Corrections and Conditional Release Act 3

Year of incorporation / commencement: 1973 pursuant to the Inquiries Act and 1992 pursuant to the Corrections and Conditional Release Act.

Other:

Reporting framework

The Office of the Correctional Investigator’s Strategic Outcome and Program Alignment Architecture (PAA) of record for 2017–18 are shown below:

1. Strategic Outcome: The problems of offenders in the federal correctional system are identified and responded to in a timely fashion.

1.1 Program: Ombudsman for federal offenders

Internal Services

 

Supplementary information tables

The Office of the Correctional Investigator’s 2017-18 Departmental Plan does not contain any supplementary information tables.

Federal tax expenditures

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures each year in the Report on Federal Tax Expenditures 4. This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs. The tax measures presented in this report are the responsibility of the Minister of Finance.

Organizational contact information

Office of the Correctional Investigator Canada
PO Box 3421, Station D
Ottawa, Ontario K1P 6L4
Canada
Telephone:  613-990-2695
Fax:  613-990-0563

E-mail: org@oci-bec.gc.ca

 

Appendix [A]: definitions

appropriation (crédit)
Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

budgetary expenditures (dépenses budgétaires)
Operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.

Core Responsibility (responsabilité essentielle)
An enduring function or role performed by a department. The intentions of the department with respect to a Core Responsibility are reflected in one or more related Departmental Results that the department seeks to contribute to or influence.

Departmental Plan (Plan ministériel)
Provides information on the plans and expected performance of appropriated departments over a three-year period. Departmental Plans are tabled in Parliament each spring.

Departmental Result (résultat ministériel)
A Departmental Result represents the change or changes that the department seeks to influence. A Departmental Result is often outside departments’ immediate control, but it should be influenced by program-level outcomes.

Departmental Result Indicator (indicateur de résultat ministériel)
A factor or variable that provides a valid and reliable means to measure or describe progress on a Departmental Result.

Departmental Results Framework (cadre ministériel des résultats)
Consists of the department’s Core Responsibilities, Departmental Results and Departmental Result Indicators.

Departmental Results Report (Rapport sur les résultats ministériels)
Provides information on the actual accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan.

full-time equivalent (équivalent temps plein)
A measure of the extent to which an employee represents a full person-year charge against a departmental budget. Full-time equivalents are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.

government-wide priorities (priorités pangouvernementales)
For the purpose of the 2017–18 Departmental Plan, government-wide priorities refers to those high-level themes outlining the government’s agenda in the 2015 Speech from the Throne, namely: Growth for the Middle Class; Open and Transparent Government;  A Clean Environment and a Strong Economy; Diversity is Canada's Strength; and Security and Opportunity.

horizontal initiatives (initiative horizontale)
A horizontal initiative is one in which two or more federal organizations, through an approved funding agreement, work toward achieving clearly defined shared outcomes, and which has been designated (e.g. by Cabinet, a central agency, etc.) as a horizontal initiative for managing and reporting purposes.

Management, Resources and Results Structure (Structure de la gestion, des ressources et des résultats)
A comprehensive framework that consists of an organization’s inventory of programs, resources, results, performance indicators and governance information. Programs and results are depicted in their hierarchical relationship to each other and to the Strategic Outcome(s) to which they contribute. The Management, Resources and Results Structure is developed from the Program Alignment Architecture.

non-budgetary expenditures (dépenses non budgétaires)
Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

performance (rendement)
What an organization did with its resources to achieve its results, how well those results compare to what the organization intended to achieve, and how well lessons learned have been identified.

Performance indicator (indicateur de rendement)
A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an organization, program, policy or initiative respecting expected results.

Performance reporting (production de rapports sur le rendement)
The process of communicating evidence-based performance information. Performance reporting supports decision making, accountability and transparency.

planned spending (dépenses prévues)
For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts that receive Treasury Board approval by February 1. Therefore, planned spending may include amounts incremental to planned expenditures presented in the Main Estimates.

A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their Departmental Plans and Departmental Results Reports.

plans (plan)
The articulation of strategic choices, which provides information on how an organization intends to achieve its priorities and associated results. Generally a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead up to the expected result.

Priorities (priorité)
Plans or projects that an organization has chosen to focus and report on during the planning period. Priorities represent the things that are most important or what must be done first to support the achievement of the desired Strategic Outcome(s).

program (programme)
A group of related resource inputs and activities that are managed to meet specific needs and to achieve intended results and that are treated as a budgetary unit.

Program Alignment Architecture (architecture d’alignement des programmes)
A structured inventory of an organization’s programs depicting the hierarchical relationship between programs and the Strategic Outcome(s) to which they contribute.

results (résultat)
An external consequence attributed, in part, to an organization, policy, program or initiative. Results are not within the control of a single organization, policy, program or initiative; instead they are within the area of the organization’s influence.

statutory expenditures (dépenses législatives)
Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.

Strategic Outcome (résultat stratégique)
A long-term and enduring benefit to Canadians that is linked to the organization’s mandate, vision and core functions.

sunset program (programme temporisé)
A time-limited program that does not have an ongoing funding and policy authority. When the program is set to expire, a decision must be made whether to continue the program. In the case of a renewal, the decision specifies the scope, funding level and duration.

target (cible)
A measurable performance or success level that an organization, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.

voted expenditures (dépenses votées)
Expenditures that Parliament approves annually through an Appropriation Act. The Vote wording becomes the governing conditions under which these expenditures may be made.

 


Endnotes

1 Government of Canada Expenditure Plan, 2017-18 Main Estimates

2 Office of the Correctional Investigator Reports, Future Oriented Financial Statements

4 Department of Finance, Tax Expenditures