2013-14 - Departmental Performance Report (DPR)


2013-14
Departmental Performance Report


Office of the Correctional Investigator


The Honourable Steven Blaney, P.C., M.P.
Minister of Public Safety and Emergency Preparedness



Table of Contents

Foreword

Correctional Investigator’s Message

Section I: Organizational Expenditure Overview

Organizational Profile
Organizational Context
Actual Expenditures
Alignment of Spending With the Whole-of-Government Framework
Departmental Spending Trend
Estimates by Vote

Section II: Analysis of Program(s) by Strategic Outcome

Strategic Outcome
Program 1.1: Ombudsman for federal offenders
Internal Services

Section III: Supplementary Information

Financial Statements Highlights
Financial Statements
Supplementary Information Tables
Tax Expenditures and Evaluations

Section IV: Organizational Contact Information

Appendix: Definitions

Endnotes


Foreword

Departmental Performance Reports are part of the Estimates family of documents. Estimates documents support appropriation acts, which specify the amounts and broad purposes for which funds can be spent by the government. The Estimates document family has three parts.

Part I (Government Expenditure Plan) provides an overview of federal spending.

Part II (Main Estimates) lists the financial resources required by individual departments, agencies and Crown corporations for the upcoming fiscal year.

Part III (Departmental Expenditure Plans) consists of two documents. Reports on Plans and Priorities (RPPs) are expenditure plans for each appropriated department and agency (excluding Crown corporations). They describe departmental priorities, strategic outcomes, programs, expected results and associated resource requirements, covering a three-year period beginning with the year indicated in the title of the report. Departmental Performance Reports (DPRs) are individual department and agency accounts of actual performance, for the most recently completed fiscal year, against the plans, priorities and expected results set out in their respective RPPs. DPRs inform parliamentarians and Canadians of the results achieved by government organizations for Canadians.

Additionally, Supplementary Estimates documents present information on spending requirements that were either not sufficiently developed in time for inclusion in the Main Estimates or were subsequently refined to account for developments in particular programs and services.

The financial information in DPRs is drawn directly from authorities presented in the Main Estimates and the planned spending information in RPPs. The financial information in DPRs is also consistent with information in the Public Accounts of Canada. The Public Accounts of Canada include the Government of Canada Consolidated Statement of Financial Position, the Consolidated Statement of Operations and Accumulated Deficit, the Consolidated Statement of Change in Net Debt, and the Consolidated Statement of Cash Flow, as well as details of financial operations segregated by ministerial portfolio for a given fiscal year. For the DPR, two types of financial information are drawn from the Public Accounts of Canada: authorities available for use by an appropriated organization for the fiscal year, and authorities used for that same fiscal year. The latter corresponds to actual spending as presented in the DPR.

The Treasury Board Policy on Management, Resources and Results Structures further strengthens the alignment of the performance information presented in DPRs, other Estimates documents and the Public Accounts of Canada. The policy establishes the Program Alignment Architecture of appropriated organizations as the structure against which financial and non-financial performance information is provided for Estimates and parliamentary reporting. The same reporting structure applies irrespective of whether the organization is reporting in the Main Estimates, the RPP, the DPR or the Public Accounts of Canada.

A number of changes have been made to DPRs for 2013−14 to better support decisions on appropriations. Where applicable, DPRs now provide financial, human resources and performance information in Section II at the lowest level of the organization’s Program Alignment Architecture.

In addition, the DPR’s format and terminology have been revised to provide greater clarity, consistency and a strengthened emphasis on Estimates and Public Accounts information. As well, departmental reporting on the Federal Sustainable Development Strategy has been consolidated into a new supplementary information table posted on departmental websites. This new table brings together all of the components of the Departmental Sustainable Development Strategy formerly presented in DPRs and on departmental websites, including reporting on the Greening of Government Operations and Strategic Environmental Assessments. Section III of the report provides a link to the new table on the organization’s website. Finally, definitions of terminology are now provided in an appendix.

 

Correctional Investigator’s Message

The Office of the Correctional Investigator was established in 1973 to function as an ombudsman for federally sentenced offenders. From the beginning, our independent and external oversight of the correctional system has enhanced accountability and transparency for parliamentarians and Canadians. Moreover, we have played an important role in ensuring that Canada’s correctional system is managed fairly and consistent with the expectations and values of Canadians.

Oversight of corrections encompasses more than the investigation of complaints and the filing of reports. Our effectiveness centres on the ability to be responsive and accessible by maintaining a regular schedule of institutional visits. We believe our recommendations to the Correctional Service of Canada make a difference in the lives of Canadians and contribute to the protection of human rights and the maintenance of a just, peaceful and safe society.

During the reporting period, the Office’s team of investigators cumulatively spent 423 days in federal institutions and interviewed 1,886 offenders. We received over 5,400 complaints from federal offenders, 18,867 contacts were made via our toll-free number and over 7 million visitor hits were recorded on our website. In addition, the Office’s Use of Force team conducted 1,740 file reviews. We also reviewed 185 cases stemming from the Corrections and Conditional Release Act section19 involving serious bodily injury and deaths in custody. These are significant achievements for an agency with 36 full-time equivalents.
In addition, my Office completed several in-depth systemic investigations:

  • An Investigation of the Correctional Service’s Mortality Review Process;
  • Risky Business: An Investigation of the Treatment and Management of Chronic Self-Injury Among Federally Sentenced Women;
  • Follow-up to Unauthorized Force: An Investigation into the Dangerous Use of Firearms at Kent Institution between January 8 and January 18, 2010; and
  •  A Case Study of Diversity in Corrections – The Black Inmate Experience in Federal Penitentiaries.

As with all public service organizations, my Office participated in the Clerk of the Privy Council’s BluePrint 2020 initiative and launched several projects that will enhance our operations and meet Canadians’ expectations of quality ombudsman services. My Office also implemented the Common Human Resources Business Process and project charter which will guide the management and evaluation of these activities.  

Looking ahead, I remain confident in my staff’s dedication to achieving excellence vis-à-vis our strategic outcome and to report on performance in concise and understandable ways to parliamentarians and Canadians. We are guided in all we do by a clear Code of Conduct which respects and reinforces Public Service values and principles. My Office will continue to demonstrate discipline and prudence in all fiscal matters, by engaging in sound risk management, rigorous stewardship, clear accountabilities and responsible spending.

It is with great pride that I submit this Departmental Performance Report which provides information on how my Office has fulfilled its important mandate with professionalism and excellence in fiscal year 2013-14.

 

Howard Spers
Correctional Investigator

 

Section I: Organizational Expenditure Overview

Organizational Profile

Appropriate Minister: The Honourable Steven Blaney, P.C., M.P.

Institutional Head: Mr. Howard Sapers

Ministerial Portfolio: Public Safety and Emergency Preparedness

Enabling Instrument(s): Corrections and Conditional Release Act i

Year of Incorporation / Commencement: 1973

Other:
The six corporate priorities consist of the following areas of focus: 

  • Access to physical and mental health services;
  • Preventing deaths in custody;
  • Conditions of confinement;
  • Issues facing Aboriginal offenders;
  • Safe and timely reintegration; and,
  • Issues affecting federally sentenced women.

Organizational priorities (“the how”) are as follows:

  • Investigate and resolve individual offender issues;
  • Review the CSC’s management of mandated issues;
  • Investigate, resolve and provide leadership on specifically identified systemic issues stemming from the corporate priorities; and,
  • Information Management.

 

Organizational Context

Raison d’être

As the ombudsman for federally sentenced offenders, the Office of the Correctional Investigator (OCI) 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.

Responsibilities

The mandate of the OCI, 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 (CSC) 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.

Strategic Outcome and Program Alignment Architecture

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

Organizational Priorities

Organizational Priorities
Priority Type1 Program

Investigate and resolve individual offender issues

Ongoing 

Ombudsman for federal offenders

Summary of Progress

What progress has been made towards this priority?

  • All complaints received were prioritized, addressed and documented by investigative staff; cases were closed accordingly in the case management system.

1Type is defined as follows: previously committed to—committed to in the first or second fiscal year prior to the subject year of the report; ongoing—committed to at least three fiscal years prior to the subject year of the report; and new—newly committed to in the reporting year of the RPP or DPR. If another type that is specific to the department is introduced, an explanation of its meaning must be provided.

 

Organizational Priorities
Priority Type1 Program

Review the CSC’s management of mandated issues

Ongoing 

Ombudsman for federal offenders

Summary of Progress

What progress has been made towards this priority?

  • Section 19 of the CCRA requires that the OCI review all investigations conducted by the CSC following the death or serious bodily injury to an inmate. The Office reviewed 185 cases and met all service targets. Progress in this regard is measured by the number of cases that are not reviewed. In keeping with the recommendations of the Arbour Commission of Inquiry, the review and assessment of 1,740 use of force incidents was completed.

1Type is defined as follows: previously committed to—committed to in the first or second fiscal year prior to the subject year of the report; ongoing—committed to at least three fiscal years prior to the subject year of the report; and new—newly committed to in the reporting year of the RPP or DPR. If another type that is specific to the department is introduced, an explanation of its meaning must be provided.

 

Organizational Priorities
Priority Type1 Program

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

Ongoing 

Ombudsman for federal offenders

Summary of Progress

What progress has been made towards this priority?

  • During the reporting period, the Office continued to focus on system-wide concerns: Deaths in Custody (Mortality Review); Chronic Self-Injury Among Women Offenders; Follow-up to Unauthorized Force: An Investigation into the Dangerous Use of Firearms at Kent Institution; and, Community Correctional Centres (CCCs). 

1Type is defined as follows: previously committed to—committed to in the first or second fiscal year prior to the subject year of the report; ongoing—committed to at least three fiscal years prior to the subject year of the report; and new—newly committed to in the reporting year of the RPP or DPR. If another type that is specific to the department is introduced, an explanation of its meaning must be provided.

 

Organizational Priorities
Priority Type1 Program

Information Management

Ongoing 

Ombudsman for federal offenders

Summary of Progress

What progress has been made towards this priority?

  • During the reporting period, the OCI completed the implementation of the three-year IM Strategic Plan. An evaluation of the Information Management Strategic Plan and its impact on the organization was completed as well. Several system implementations will be initiated in the next reporting period.

1Type is defined as follows: previously committed to—committed to in the first or second fiscal year prior to the subject year of the report; ongoing—committed to at least three fiscal years prior to the subject year of the report; and new—newly committed to in the reporting year of the RPP or DPR. If another type that is specific to the department is introduced, an explanation of its meaning must be provided.

 

Risk Analysis

Key Risks
Risk Risk Response Strategy Program
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 CSC, Public Safety and Emergency Preparedness and the Minister.

As it relates to the delivery of its mandate, the organization’s independence is entrenched in its enabling legislation – the CCRA.

Ombudsman for federal offenders

Given that the authority of the Office rests with its power of persuasion and quality of reporting rather than enforceable recommendations, 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.

The administrative and public mechanisms available to Canadians include: the access to information and privacy process; media coverage of correctional issues; public statements by the Correctional Investigator; the OCI’s web site; tabling of Special and Annual Reports; and, Systemic Investigation Reports.

Ombudsman for federal offenders
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. As a small agency, the Office relies on 22 FTEs in the Investigative Stream to ensure that federal offender complaints and correctional systemic issues are addressed in a meaningful and timely manner. To achieve this, a nimble approach to priority management is used and staff flexibility is required in adapting to the changing environment. Ombudsman for federal offenders
While new and planned cell construction may address long term population pressures, immediate capacity challenges including the closure of three institutions and an estimated 1,000 beds, resulting in medium term increased use of double bunking. As a small agency, the Office relies on 22 FTEs in the Investigative Stream to ensure that federal offender complaints and correctional systemic issues are addressed in a meaningful and timely manner. To achieve this, a nimble approach to priority management is used and staff flexibility is required in adapting to the changing environment. Ombudsman for federal offenders

Maintaining an independent and objective review process within a correctional environment where the Office has no control over the number 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 will continue to be extremely challenging.

 

Actual Expenditures

Budgetary Financial Resources (dollars)

2013–14
Main Estimates

2013-14
Planned Spending
Total Authorities
Available for Use

2013-14
Actual Spending
(authorities used)
Difference
(actual minus planned)
4,676,785 4,790,000 4,946,039 4,726,181 63,819


Human Resources (Full-Time Equivalents— FTEs)
2013-14 Planned 2013-14 Actual 2013-14 Difference (actual minus planned)
36 36 0

 

Budgetary Performance Summary for Strategic Outcome(s) and Program(s) (dollars)
Strategic Outcome(s), Program(s) and Internal Services 2013–14
Main Estimates
2013–14
Planned Spending
2014–15
Planned Spending
2015–16
Planned Spending
2013–14
Total Authorities
Available for Use
2013–14
Actual Spending
(authorities used)
2012–13
Actual Spending
(authorities used)
2011–12
Actual Spending
(authorities used)
Strategic Outcome 1: The problems of offenders in the federal correctional system are identified and responded to in a timely fashion
Ombudsman for federal offenders 3,653,186 3,653,186 3,467,000 3,467,000 3,862,669 3,592,430 3,514,836 3,715,962
Internal Services 1,023,599 1,137,000 1,218,000 1,218,000 1,083,370 1,133,751 1,061,550 1,220,705
Total 4,676,785 4,790,186 4,685,000 4,685,000 4,946,039 4,726,181 4,576,386 4,936,667

 

Alignment of Spending With the Whole-of-Government Framework

Alignment of 2013-14 Actual Spending With the Whole-of-Government Frameworkii (dollars)
Strategic Outcome Program Spending Area Government of Canada Outcome 2013-14 Actual Spending
The problems of offenders in the federal correctional system are identified and responded to in a timely fashion. Ombudsman for federal offenders Social Affairs Safe and Secure Communities 3,592,430

 

Total Spending by Spending Area (dollars)
Spending Area Total Planned Spending Total Actual Spending
Economic Affairs    
Social Affairs 3,653,186 3,592,430
International Affairs    
Government Affairs    

 

Departmental Spending Trend

The organization’s actual and planned spending is consistently under $4.7 million with a minor increase in actual spending in 2011-12. This was the result of changes to conditions of employment and the accumulation of severance benefits under the employee severance pay program that ceased in 2012. Most employees subject to these changes were paid out the full value of benefits earned and accumulated to date.

 

Estimates by Vote

For information on the Office of the Correctional Investigator’s organizational Votes and statutory expenditures, consult the Public Accounts of Canada 2014 on the Public Works and Government Services Canada website. iii

 

Section II: Analysis of Program(s) by Strategic Outcome

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

Performance Management
Performance Indicators Targets Actual Results

Percentage of recommendations from the Annual Report and other significant reports issued by the OCI that are responded to by the CSC.

100% 

The CSC responded to 70% of the OCI’s recommendations listed in its Annual Report and other significant reports. Lack of a timely response to all recommendations has emerged as a new risk.

Following prioritization of workload, percentage of offender complaints responded to (closed cases in the case management system) in a timely fashion.

100% 

The Office met its service target in responding to offender complaints by prioritizing, addressing and closing them accordingly in the case management system.

 

Program 1.1: 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.


Budgetary Financial Resources (dollars)
2013–14
Main Estimates
2013–14
Planned Spending
2013–14
Total Authorities
Available for Use
2013–14
Actual Spending
(authorities used)
2013–14
Difference
(actual minus planned)
3,653,186 3,653,186 3,862,669 3,592,430 60,756

Human Resources (Full-Time Equivalents — FTEs)
2013–14
Planned
2013–14
Actual
2013–14
Difference
(actual minus planned)
31 31 0

Performance Results
Expected
Results
Performance
Indicators
Targets Actual
Results
To provide responsive and timely Ombudsman services to federal offenders.

Percentage of completed institutional visits.

90% completion rate as per OCI policy and service delivery standards. The organization was successful in meeting this target.
To provide responsive and timely Ombudsman services to federal offenders. Percentage of responses to individual offender complaints (closed cases) by timeframe. 85% completion rate as per OCI policy and service delivery standards. The Office was mostly successful in this regard with an average response time of 81%.

To provide responsive and timely Ombudsman services to federal offenders.

Percentage of usage by inmate population of OCI services as indicated by the number of interviews and contacts as per entries in the case management system.

Percentage of usage in comparison to previous fiscal year.

The results were generally consistent with previous reporting periods.

To provide responsive and timely Ombudsman services to federal offenders.

Number of section 19 and Use of Force cases reviewed.

100% completion rate as per OCI policy and service delivery standards. The OCI reviewed 185 cases stemming from the CCRA section 19 involving serious bodily injury and deaths in custody within the prescribed standard. Moreover, the Use of Force team conducted 1,740 file reviews within standards.

 

Performance Analysis and Lessons Learned

A complement of four Intake Officers responded to 18,867 contacts; dealt with an average of  25 complaints per day (mostly from offenders) via the organization’s toll-free number; assessed the information provided by the caller; and in many cases, resolved the issue or directed the case appropriately to an investigator with a view to addressing the matter. Moreover, investigative staff carried out professional, timely and responsive analysis of offender complaints and investigations throughout the reporting period – thus ensuring the delivery of the Office’s important mandate.

As is the case every year, the number and frequency of institutional visits and offender interviews across the country ensured an organizational presence with clients. The Office’s presence in the institutions resulted in the ongoing demand for the Office’s services and a greater awareness and understanding of the Office’s role and mandate. The operational challenge in the reporting period centered on the need to strike a workable balance between managing daily offender complaints and involving investigative staff in leading or supporting systemic investigations. To that end, the senior management committee considered a variety of delivery models used in other ombudsman-type organizations in the management of systemic investigations. Exploring best practices and lessons learned will continue and inform future investigative models.   

Moreover, the Office completed several systemic investigations:

  • Deaths in Custody– An Investigation of the Correctional Service’s Mortality Review Process – Released December 18, 2013;
  • Chronic Self-Injury Among Women Offenders – Risky Business: An Investigation of the Treatment and Management of Chronic Self-Injury Among Federally Sentenced Women – Released September 30, 2013;
  • Follow-up to Unauthorized Force: An Investigation into the Dangerous Use of Firearms at Kent Institution between January 8 and January 18, 2010; and,
  • A Case Study of Diversity in Corrections – The Black Inmate Experience in Federal Penitentiaries.

 

Internal Services

Description

Internal Services are groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups 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; Acquisition Services; and Other Administrative Services. Internal Services include only those activities and resources that apply across an organization and not to those provided specifically to a program.

Budgetary Financial Resources (dollars)
2013–14
Main Estimates
2013–14
Planned Spending
2013–14
Total Authorities
Available for Use
2013–14
Actual Spending
(authorities used)
2013–14
Difference
(actual minus planned)
1,023,599 1,137,000 1,083,370 1,133,751 3,249

Human Resources (FTEs)
2013–14
Planned
2013–14
Actual
2013–14
Difference
(actual minus planned)
5 5 0

Performance Analysis and Lessons Learned

The Internal Services program activity was managed to ensure full compliance with relevant Government of Canada policies, guidelines, and legislation as well as OCI-specific policies and directives. This was accomplished through the development of internal control processes and the provision of training in key corporate areas. Corporate staff continued its active involvement in the Shared Case Management System Initiative and completed the Common Human Resources Business Process Project by the prescribed deadline of March 31, 2014. Only a few gaps in the OCI’s Human Resources processes were identified in comparison to the standard and subsequently addressed as per the management action plan. Lastly, the Office of the Comptroller General finalized its Horizontal Internal Audit of the Protection of Personal Information in Small Departments. Their final report supports the OCI’s practices in this area.

 

Section III: Supplementary Information

Financial Statements Highlights

Office of the Correctional Investigator
Condensed Statement of Operations and Departmental Net Financial Position (unaudited)
For the Year Ended March 31, 2014 (dollars)
  2013–14
Planned Results
2013–14
Actual
2012–13
Actual
Difference
(2013–14 actual minus
2013–14 planned)
Difference
(2013–14 actual minus
2012–13 actual)
Total expenses 5,136,223 4,955,805 5,239,244 180,418 283,439
Total revenues 0 0 0 0 0
Net cost of operations before government funding and transfers 5,136,223 4,955,805 5,239,244 180,418 283,439
Departmental net financial position* -453,841 -283,338 -629,758 170,503 346,420

*The costs stemming from the Services Provided without Charge by Other Government Departments affect the Departmental net financial position. The net cash provided by the Government does not include a provision for these services; however, they are still accounted for as a cost to the operations.


Office of the Correctional Investigator
Condensed Statement of Financial Position (unaudited)
As at March 31, 2014 (dollars)
  2013–14 2012-13 Difference
(2013–14 minus
2012–13)
Total net liabilities 484,351 773,631 289,280
Total net financial assets 201,013 143,673 57,340
Departmental net debt 283,338 629,758 346,420
Total non-financial assets 0 0 0
Departmental net financial position* -283,338 -629,758 346,420

*The costs stemming from the Services Provided without Charge by Other Government Departments affect the Departmental net financial position. The net cash provided by the Government does not include a provision for these services; however, they are still accounted for as a cost to the operations.

Financial Statements

The 2013-14 financial statements of the Office of the Correctional Investigator can be found at the organization’s website iv.

Supplementary Information Tables

The 2013-14 Departmental Performance Report does not contain supplementary information tables. 

Tax Expenditures and Evaluations Report

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 annually in the Tax Expenditures and Evaluations v publication. The tax measures presented in the Tax Expenditures and Evaluations publication are the sole responsibility of the Minister of Finance.

 

Section IV - Organizational Contact Information

Manuel Marques
Director, Corporate Services and Planning/Chief Financial Officer
Office of the Correctional Investigator Canada

PO Box 3421, Station D
Ottawa, Ontario  K1P 6L4
Canada
Telephone:  (613) 991-9002
Fax:  (613) 990-0563

E-mail: manuel.marques@oci-bec.gc.ca

 

Appendix: Definitions

appropriation: Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

budgetary expenditures: Include operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.

Departmental Performance Report: Reports on an appropriated organization’s actual accomplishments against the plans, priorities and expected results set out in the corresponding Reports on Plans and Priorities. These reports are tabled in Parliament in the fall.

full-time equivalent: Is 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 of Canada outcomes: A set of 16 high-level objectives defined for the government as a whole, grouped in four spending areas: economic affairs, social affairs, international affairs and government affairs.

Management, Resources and Results Structure: 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: Include net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

performance: 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: 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: The process of communicating evidence-based performance information. Performance reporting supports decision making, accountability and transparency.

planned spending: For Reports on Plans and Priorities (RPPs) and Departmental Performance Reports (DPRs), 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 RPPs and DPRs.

plans: 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: 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: 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.

results: 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.

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

Report on Plans and Priorities: Provides information on the plans and expected performance of appropriated organizations over a three-year period. These reports are tabled in Parliament each spring.

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

sunset program: 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: 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.

whole-of-government framework: Maps the financial contributions of federal organizations receiving appropriations by aligning their Programs to a set of 16 government-wide, high-level outcome areas, grouped under four spending areas.

Endnotes

i Corrections and Conditional Release Act, http://laws.justice.gc.ca/eng/acts/C-44.6/page-61.html

ii Whole-of-government framework, http://www.tbs-sct.gc.ca/ppg-cpr/frame-cadre-eng.aspx

iii Public Accounts of Canada 2014, http://www.tpsgc-pwgsc.gc.ca/recgen/cpc-pac/index-eng.html

iv Office of the Correctional Investigator, http://www.oci-bec.gc.ca/cnt/rpt/index-eng.aspx#FinState

v Tax Expenditures and Evaluations publication, http://www.fin.gc.ca/purl/taxexp-eng.asp