Corporate Reporting

Assessing, Auditing and Evaluating Modern Comptrollership Implementation

Assessing progress and reporting on that progress are fundamental good management practices, and form part of what Government does to account for the expenditure of public funds. 

This has been emphasized, in relation to modern comptrollership, in the following documents:

• The Independent Review Panel Report recommended that the TBS report on the state of comptrollership in the Government. The Panel Report states that excellence in performance reporting is an essential ingredient to modern comptrollership.
• The Assessment of the Pilot Phase Report, completed in October 2001, states that the Treasury Board Secretariat should communicate the results and investments in modern comptrollership in meaningful ways that demonstrate the benefits and gains of modern comptrollership to departments and agencies, and to the Public Service as a whole.
• Reporting on ongoing improvements, including implementation of modern comptrollership action plans, is the last of the three main steps outlined in the "Toolbox", which provides guidance to departments and agencies in implementing modern comptrollership.

"To answer these needs and to facilitate assessment and reporting, the Comptrollership Modernization Directorate has developed and is implementing a number of monitoring and reporting mechanisms, in conjunction with departments and agencies. These include:

• Assessing, Auditing and Evaluating Modern Comptrollership Implementation:  Many departments and agencies have reached a point in their implementation where they wish to assess and consistently report to senior management on the progress being made. The TBS in its leadership role, and in collaboration with several departments and agencies, has developed a number of different methodologies and tools to meet this need. This document provides an overview of the tools available. It also presents general information on reporting requirements". http://www.tbs-sct.gc.ca/cmo_mfc/Toolkit2/MT_TG/MT01_e.asp
• The requirement for departments and agencies to provide a copy of the their Capacity Assessment report and their Action Plan to the TBS.
• Guidance for Developing Action Plans for Federal Departments and Agencies Implementing Modern Comptrollership, and provision of advice on these plans by the TBS to departments and agencies.
• Monitoring by the TBS and by departments and agencies of progress made further to the requirements of the Active Monitoring Policy. This is carried out by the TBS through ongoing contact with departments and agencies, through the annual Results Statements provided as part of the funding process; and through other TBS assessments and reviews. 
• The Results Measurement and Accountability Framework of the Modern Comptrollership Initiative (RMAF) which was developed by the TBS in consultation with departments and agencies, and provides strategies for ongoing performance measurement and periodic evaluation. Departments and agencies will determine their needs for assessment / evaluation information internally and, in this process, can refer to and select from the evaluation issues, performance indicators and suggested data sources presented in the RMAF to structure their internal assessments and reviews.
• The TBS requirement for departments and agencies to report on progress through annual Departmental Performance Reports.
• An interim assessment of progress entitled Modern Comptrollership Initiative: A Progress Report on Government-wide Implementation. 
• A report similar to the foregoing on risk management implementation entitled Integrated Risk Management Framework: A Report on Implementation Progress also produced by the TBS. Both reports were presented to TB Ministers in June 2003. They state that while progress has been made, sustained commitment is required in order to attain the goals of management improvement set out for the Modern Comptrollership Initiative. 
• Also, a report on the Modern Comptrollership Initiative will be developed by March 2004. The goal of this report, which will coincide with the completion of Phase II of the Initiative, is to provide a picture of the state of modernization of comptrollership in the Government of Canada. 

Should you have any comments or questions on any of the foregoing, please do not hesitate to contact Elizabeth Murphy-Walsh, Senior Directorate Capacity Building and Corporate Reporting, Comptrollership Modernization Directorate, TBS at (613) 957-4203 or via e-mail at Murphy-Walsh.Elizabeth@tbs-sct.gc.ca.