Resource Allocation
in Canada
Evaluation, Accountability and
Control
Brian Pagan
Expenditure Operations and Estimates
Treasury Board of Canada Secretariat
Budgetary Main Estimates by
Type of Payment ($220.6 B)
$51.6b
Transfers to
Persons
$90.1b
Grants &
Contributions
$27b
Departmental
Operating Costs
$45.3b
Transfers to
Other levels
of Government
Public Debt
$33.6b
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Funding Instruments for R&D
•
In 2007, the Government of Canada provided approximately $5.4 B in
direct funding in support of R&D
• Performance based federal programs and granting councils
• Cooperation with universities and the private sector
• Centers of Excellence
• Public Foundations (e.g. $4 B Canada Foundation for Innovation)
• Problem-oriented research programs (e.g. Canadian Institute of
Health Research)
•
In addition, Canada’s Scientific Research and Economic Development
tax incentive provided over $4B in tax assistance for business
investment in R&D
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Managing and Decision-Making for Results:
Responsible and Effective Spending
EMS Renewal Outcomes
Aggregate Fiscal
Discipline
Effective governmentwide allocations
Operational Efficiency
and Effectiveness
Integrated Cabinet Budget Decision-Making
EMS Renewal
Outputs &
Inputs
Annual Strategic
Periodic Reviews
Results-focused MCs
and TB Submissions
(integrated information on new
and existing spending)
Strategic Advice to Cabinet to Support Decision-Making for Results
MRRS/PAA
(Program Activity
Architectures and related
performance measurement
information)
Renewed
Evaluation Function
Expenditure performance
management, oversight and
accountability
Renewed Audit
Function
Financial management,
control and oversight
Strengthened Information Base to Support Departmental Management,
Decision-Making and Reporting for Results
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Building the Foundation - MRRS
The Management, Resources and Results Structure (MRRS) is the common,
government-wide approach to the comprehensive collection, analysis, management
and reporting of financial and non-financial performance information.
It provides a detailed whole-of-government understanding of the ongoing program
base that is implemented, i.e.,
• An up-to-date inventory of all federal government programs – about
3,000
• How programs align to each other within an organization
• Funding and performance measures for each program
• How departments allocate and manage the resources under their control
Current status:
• Performance measures for each program are expected to be available by
spring-fall 2008, at which point, departments are to use this information
for decision-making
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Building the Foundation - Evaluation
Evaluation is central to the government’s agenda to focus on accountability, results and
value for money.
Successful implementation of the renewed EMS, particularly Strategic Reviews, requires
comprehensive, credible, timely information on the relevance and performance of
government programs … and evaluation is a key source of such information
However, a comprehensive diagnostic of the current evaluation function found serious
weaknesses in coverage, credibility, quality, timeliness and the capacity of evaluators
Objectives of evaluation policy renewal:
• Improve the information base for Strategic Reviews through expanded
evaluation coverage and an increased focus on value for money (relevance and
program performance)
• Comprehensive coverage of programs through a regular and systematic cycle as
a normal part of doing business
• Improved credibility through agreed upon standards, flexible tools for
evaluation and neutrality of the evaluation function
• Improved quality by having the right capacities, people and systems in place
• Continuous learning and improvement through a strengthened TBS capacity to
lead, monitor and use evaluation information
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Reforming the Administration of Grants
and Contributions
Grants and Contributions: ~$27B
• Largest component
Remainder
of discretionary
federal spending
First Nations Communities
$3.0B
Other Not-For-Profit
Organizations
$4.9B
• Used to further
Other Aboriginal Recipients
$2.9B
$1.0B
Farmers
and Fishers
$1.9B
$2.2B
Universities and
Research
Institutions
objectives in all
areas of government
activity – not to
acquire gods or
services
$1.5B
Businesses
• Key link between
$4.8B
$1.8B
$3.0B
Veterans
Provinces, Territories
and Municipalities
Foreign Governments and
International Organizations
federal government
and its citizens –
provides results that
Canadians can see
and touch
Grants and Contributions play a critical role in the realization of the
Government’s strategic objectives
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An Action Plan for Improved
Responsiveness and Accountability
The proposed government action plan will lead to changes…
From
To
“One size fits all” reporting and
oversight
Risk based monitoring and accountability
leading to reduction in reporting burden
Multiple audits of same recipient
Audits rationalized, risk based, deliberate
and coordinated
Duplicative information requirements
Streamlined and standardized reports,
forms and applications
Focus on process and paperwork
Focus on achieving results
Difficulty for recipient groups to
collaborate
with government
Recipients better able to serve clients and
trust in government is restored
The intended changes address what recipients expect and need in order to best
serve the needs of Canadians.
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Our Vision for Public Reporting
CONTENT:
• Improvements to the Evaluation Function along with the implementation of the
MRRS Policy will help ensure that we have credible performance information
• Assessments of reporting through the MAF process will help ensure that
generally accepted reporting principles are followed; it is also a way of getting
Senior Managers engaged in these reports
FORM:
• Strategic Outcomes and Program Activities will provide the consistent
architecture for all reports
• “Layered” reporting will be a way of helping users to navigate through the vast
quantity of information:
Whole of Government-level
Departmental-level
Electronic-level
A major challenge in moving forward on improving public reporting is the tension
between Parliamentarians’ requirement for more information and the drive to
produce more concise and readable reports.
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The Government of Canada Planning and
Performance Gateway Online Demonstration
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