Improving Departmental Reporting

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Improving Departmental Reporting
Whats New for the 2006-07 Departmental
Performance Reports (DPRs)

• DPR Information Sessions
• May June 2007

2
Presentation Outline

• Defining Part III of the Estimates and their
  Purpose
• Government of Canada Reporting Principles
• Current Challenges
• Strengths and Areas for Improvement as evidenced
  by 2005-06 DPR Assessments
• Future Directions
• Vision for Improving DPRs
• Whats New May 2007 Update of the 2006-07 Guide
  to the Preparation of Part III of the Estimates
• Next Steps

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Definition of Part III of the Estimates

• Report on Plans Priorities (RPP)
• Provides information on departmental priorities,
  and identifies plans, expected results, and
  related resource requirements for strategic
  outcomes and program activities, over a
  three-year timeframe.
• Normally tabled in the Spring
• Supports the Main Estimates (Part II) and
  parliamentary consideration of government
  spending
• Departmental Performance Report (DPR)
• Reports on accomplishments achieved as against
  plans, priorities and performance expectations as
  set out in the spring Report on Plans
  Priorities.
• Normally tabled in the Fall

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Purpose of RPPs and DPRs

• Reports on Plans and Priorities (RPPs)
  Departmental
• Performance Reports (DPRs) form the basis of a
  dialogue
• between the Government and Parliament
• This means that
• Parliamentarians are the primary audience for
  these reports
• They are part of the Estimates family of
  documents and are designed to support
  Parliamentarians in their consideration of
  Governments spending
• They are primary mechanisms of accountability to
  Parliament
• The reports themselves do not need to tell the
  whole story in all its detail they are a point
  of departure for more in-depth Committee work

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The Reporting Cycle

Budget (Feb)
Supplementary Estimates B (February)
Supplementary Estimates A (Nov)
Winter

Canadas Performance (Oct/Nov)
Spring
Fall
Main Estimates (Feb)
Departmental Performance Reports (Oct)
Departmental Reports on Plans and
Priorities (March)
Summer
Public Accounts (Sept)
RPP Overview for Parliamentarians
In addition, parliamentarians receive hundreds of
statutory reports
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What RPPs and DPRs Should DoGovernment of
Canada Reporting Principles

• Focus on benefits for Canadians, explain the
  critical aspects of planning and performance, and
  set them in context
• Present credible, reliable and balanced
  information
• Associate performance with plans, priorities and
  expected results, explain changes and apply
  lessons learned
• Link resources to results

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Benefits of Applying the Reporting Principles

• To have effective departmental reports that
  assist parliamentarians in their accountability
  roles
• Government of Canada Reporting Principles are the
  basis for the development of clear, concise,
  balanced, reliable, results-focused, high-quality
  reports
• To reflect sound corporate management and use of
  performance information, as evidenced through MAF
  
• 13 of the 17 2005-06 DPR assessment criteria were
  used to assess departments on measures related to
  reporting for MAF Round IV
• To have reports that are useful internally and
  truly reflect how the department is managed
• Quality public reports that are consistent with
  internal information sources can also be very
  useful tools for internal decision-making and
  management

8

• C URRENT CHALLENGES

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Improving Reporting to Parliament (IRP) Timeline
2000-2006

• Reports of two different Standing Committees
  issued in 2000 and 2003
• OAG Audit Reports in 2002, 2003, 2005, with
  another audit possible in 2007
• 2005 Task Team on Improving Reporting to
  Parliament
• 2005 Parliamentary Reporting and Accountability
  Division (PRAD) created in TBS with a mandate
  to explore and implement options for improving
  Reports to Parliament
• 2007 - PRAD becomes responsible for DPR
  guidelines and production of DPRs

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DPR Assessment Criteria

• Principle 1 Focus on the benefits for Canadians,
  explain the critical
• aspects of planning and performance, and set them
  in context
• Clear PAA crosswalk included as necessary
• Links to Canadas Performance (GoC) outcomes
• SFT and/or Budget links, as appropriate
• Context (challenges, risks, opportunities,
  capacities) impact thereof
• Horizontal links, if applicable
• Delivery mechanisms clearly described
• Responses to Parliamentary Committees and AG
  findings, as appropriate
• Principle 2 Present credible, reliable, and
  balanced information
• PAA basis - performance reported by PA and SO,
  linked to priorities
• Systematic performance measurement is evident
• Balance positive and negative aspects of
  performance reported

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DPR Assessment Criteria Cont

• Principle 2 Present credible, reliable, and
  balanced information
• Provides factual, independently verifiable
  performance information
• Informative financial tables that are explained
  as necessary
• Uses comparisons, provides sources, and links to
  further information
• Principle 3 Associate performance with plans,
  priorities, and
• expected results, explain changes, and apply
  lessons learned
• Links performance to plans and explains changes
  in plans and how they affected performance
• Lessons learned corrective actions discussed
• Principle 4 Link resources to results
• Link made between results and resources
• Discussion of resource changes (reasons and
  impacts) if applicable

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What We Need to Improve Results of 2005-06 DPR
Assessments

• Areas for Improvement
• Performance is not being reported at the Program
  Activity and Strategic Outcome levels rather
  performance is focused on sub-activities
• Limited linkages made between resources and
  results
• Reports not always linking to Government of
  Canada Outcomes and to SFT Budget
• Not enough independently verifiable,
  evidence-based performance information and
  limited use of findings from audits and
  evaluations

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What Were Getting Better At Good Practices Seen
in 2005-06 DPRs

• Improvements
• First full reporting cycle for all DPRs based on
  MRRS
• Improvements to the presentation of credible,
  reliable and balanced information
• Increased information on horizontal linkages
• Enhanced use of informative financial tables and
  discussion

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With Further Improvements Expected

• Management Resources and Results Structure (MRRS)
• Policy
• Implementation of the MRRS Policy Steps 1 through
  5 will produce MRRS-based performance information
  to support reporting
• Evaluation Policy
• Renewal of the Evaluation Policy will introduce
  new evaluation tools that will help departments
  report on the relevance, effectiveness and value
  for money of programs

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• FUTURE DIRECTIONS

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Vision

• Accountability is strengthened through an
  improved parliamentary reporting regime, where
  parliamentarians have incentives to use Estimates
  documents and reports that are clear, timely,
  balanced and focused on results

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Future Directions
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Future Directions, cont
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Future Directions, cont
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Layered Reporting allows continuous drill down
from the most aggregate to the most detailed
Paper report Electronic Format Paper
Report Electronic Format Electronic Format
Only Other, more detailed information on programs
and policies
Spending Areas (4)

• Whole of Government Layer
• Aggregate information on Plans and Performance
  in
• Whole of Government Overview for RPPs
• Canadas Performance

Government of Canada Outcomes (13)
CIC RPP 2007-08
Departmental Layer Information on Plans and
Performance in RPPs and DPRs by Strategic
Outcome and Program Activity
SOs
PAs
Departmental Program Activity Architectures

• Other Information to be found on departmental or
  centralized Web sites
• Horizontal Results Database
• Audit and Evaluation Database
• Proactive Disclosure

Electronic Layer Departmental Information
Available Electronically
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Towards the Vision Whats New for the 2006-07 DPR

• Promoting Effective Public Reporting and the
• Government of Canada Reporting Principles
• Developed a crosswalk showing the alignment of
  the Government of Canada Reporting Principles to
  the Statement of Recommended Practice (SORP-2)
  issued by the Public Sector Accounting Board
  (PSAB) of the CICA.
• Discussed why it is important to link resources
  to results, i.e. so that parliamentarians can
  follow the planning and performance story from
  the RPP to the DPR, and over time.
• Emphasized the importance of balanced reporting
  i.e. reporting on successes as well as on matters
  that did not unfold as planned lends credibility
  to the performance report.

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Towards the Vision Whats New for the 2006-07
DPR, Cont

• Clarified and enhanced the guidance to emphasize
  that the MRRS is
• the basis of reporting, and that the performance
  story must be told at
• the Strategic Outcome and Program Activity levels.

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Towards the Vision Whats New for the 2006-07
DPR Cont

• Reducing the Size of the Printed Copy
• As of 2006-07, several supplementary information
  tables will no longer be included in the print
  copy of the DPR
• Table 9B User Fees (Template B, Policy on
  Service Standards for External Fees)
• Table 10 Progress Against the Departments
  Regulatory Plan (formerly Major Regulatory
  Initiatives)
• Table 18 Procurement and Contracting
• Table 19 Client-Centred Service (formerly
  Service Improvement)
• Table 21 Travel Policy
• Table 22 Storage Tanks
• These special tables are to be submitted to TBS
  as required, for electronic posting as per
• the What to Submit instructions (see the
  guidelines)
• An electronic link to the revolving funds
  financial statements posted on the departmental
  website is sufficient as they are included in the
  Public Accounts which are tabled in Parliament
  before the DPR.

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Towards the Vision Whats new for the 2006-07
DPR Cont

• Reducing the Reporting Burden
• Departments are no longer required to report on
  Alternative Service Delivery (ASD).
• This change will also be in effect for the
  2008-09 Report on Plans and Priorities and
  subsequent departmental reports.
• Working Towards a Smooth Production Process
• Departments that are required have their DPR
  reviewed by the OAG must submit all three
  formats camera-ready, PDF and HTML, to the OAG
  by the deadline set by their OAG Audit Team. Once
  the Auditors Report has been provided for the
  DPR, no further changes should be made before the
  DPR is submitted to TBS.

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What Were Working On

• Improving the Guidelines to the Part IIIs
• Clarifying, enhancing and shortening the
  Guidelines
• Ensuring that the Government of Canada Reporting
  Principles reflect current practice
• Gradually reducing certain policy reporting
  requirements, shifting information from paper to
  electronic reporting and conceptualizing layered
  reporting
• Highlighting that the reports should focus on the
  critical aspects of planning and performance
  and should reflect quality, not just quantity
• Identifying and Sharing Good Practices
• Annually assessing DPRs, in connection with the
  MAF process
• Holding bilateral meetings with departments to
  discuss strengths and areas for improvement found
  in the assessments
• Releasing a Good Practices Handbook

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What Were Working On Cont Identifying and
Sharing Good Practices
PAA graphic included in the 2006-07 DFO RPP helps
to clearly communicate the departments SOs and
PAs
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2006-07 DPR Timeline and Submission Requirements

• Timeline for DPR 2006-07
• DPRs are due to TBS by September 26th, 2007
• Incomplete submissions will not be accepted
• Your Submission Should Consist of 
• A one-sided signed submission with an original
  signature (paper copy)
• Three paper copies (in each official language)
• A print order form
• Two PDF files with all fonts embedded (one in
  each official language)
• Four HTML files two HTML files with the complete
  document (one in each official language) and two
  HTML files with the special tables (one in each
  official language).

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TBS Policy Contacts

• Departmental Performance Reports
• Paula Folkes, Senior Analyst
• Parliamentary Reporting and Accountability, TBS
• [phone]
• Chantal Clow, Policy Analyst
• Parliamentary Reporting and Accountability, TBS
• [phone]
• E-mail DPR-RMR_at_tbs-sct.gc.ca

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