Glossary
Accountability (Responsabilisation)
Formal Government Definition - Accountability is the obligation to answer for the exercise of one's responsibilities. Accountability to Parliament, program clients and ultimately the Canadian taxpayer is an essential ingredient of the government's management framework. It means accounting to Parliament on the efficient and effective use of appropriated resources to achieve program objectives. The aim is to ensure that parliamentarians and the public see that taxpayers' dollars have been spent with due regard for probity and prudence and that the intended objectives have been achieved.
General Definition – Accountability refers to the obligation to demonstrate and take responsibility for the performance in light of agreed expectations, and answers to question: Who is responsible to whom and for what?
Accountability Framework (Cadre de responsabilisation)
Defines the nature and scope of responsibilities, identification of key results, performance expectations, and the monitoring and reporting strategies. These are often developed in collaboration with partners.
Appropriation (Crédits parlementaires)
Any authority of Parliament to pay money out of the Consolidated Revenue Fund is an appropriation.
Agreement (Accord)
The term agreement takes on a legal meaning when applied to collaborative relationships with non-federal organizations, i.e., agreements are legally binding.
Collaborative Arrangement (Entente de collaboration)
A collaborative arrangement (or partnership), from the perspective of the public sector, is an arrangement between a government institution and one or more parties (inside or outside government) where there is an explicit agreement to work cooperatively to achieve public policy objectives and where there is:
- Delineation of authority and responsibility among partners.
- Joint investment of resources (such as time, funding, expertise).
- Allocation of risk among partners.
- Mutual or complementary benefits.
Consolidated Revenue Fund (Trésor)
The Consolidated Revenue Fund (CRF) is the aggregate of all public moneys that are on deposit at the credit of the Receiver General.
Contribution (Contribution)
Unlike grants, a contribution is a conditional transfer made when there is or may be a need to ensure that payments have been used in accordance with legislative or program requirements. More specifically, contributions are based on reimbursing a recipient for specific expenditures according to the terms and conditions set out in the contribution agreement. Terms and conditions include key elements such as identification of recipient(s), explanation of how the proposed contribution furthers program objectives, maximum amount payable, basis and timing of payment, who has authority to approve, sign and make payment, audit arrangement, and evaluation criteria to assess the effectiveness of the contribution program relative to its objectives.
Governance (Gouvernance)
Governance refers to the processes and structures through which power and authority are exercised, including the decision-making processes, i.e., who participates and how.
Grant (Subvention)
A grant or a class of grants is an unconditional transfer payment where the government chooses to further policy or program delivery by issuing payments to individuals or organizations. Eligibility criteria and applications received in advance of payment provide sufficient assurance that the objectives of payment will be met; therefore specific conditional agreements with the recipient are not required. The government must list a grant or a class of grants in the Estimates.
Indicator (Indicateur)
An indicator is a specific quantitative and/or qualitative measurement for each aspect of performance (output or outcome) under consideration.
Interdepartmental Settlement (Réglement interministériel)
An Interdepartmental Settlement refers to a settlement between any two government departments or agencies that operate within the Consolidated Revenue Fund.
Net Voting (Crédits net)
Net voting is an alternative means of funding selected programs or an activity wherein Parliament authorizes a department to apply revenues towards costs directly incurred for specific activities and votes the net financial requirements for one fiscal year at a time. Under net voting, users finance only part of the cost of a program while general revenues finance the remainder.
OGD Suspense Account (Compte d'attente des autres ministères du gouvernement)
A suspense account is an account to which a transaction is posted on a temporary basis until its ultimate disposition is determined. As such, Other Government Department (OGD) suspense accounts do not represent a Parliamentary authority and therefore cannot be used per se to authorize payment out of the Consolidated Revenue Fund. At year-end, unspent funds in an OGD suspense account must be returned to the funding department.
Outcomes (Résultats)
An outcome is an event, occurrence, or condition that is outside the activity or program itself and has an actual effect on, or is of benefit to, Canadians. An expected short-term outcome describes what is expected to occur as a direct result of the program activities and products. A medium-term outcome is an outcome that is expected to lead to a desired end but is not an end in itself. A long-term outcome is the end result that is sought (such as reduced incidence of crimes). A program may have multiple outcomes for each of the different timeframes.
Outputs (Extrants)
Outputs are operational results over which an organization has control.
Parliamentary Control (Contrôle parlementaire)
Parliamentary control influences the government management framework. Parliament is the supreme legislative body and authorizes all payments out of the Consolidated Revenue Fund (CRF) through special Acts or through the passage of Appropriation Acts. The Appropriation Act specifies the amounts and defines the purpose for which funds may be used. Unless otherwise provided in the vote wording, in Appropriation Acts or other legislation, appropriations lapse at year-end. As well, all revenues and other public moneys must be deposited in the CRF.
Partnership (Partenariat)
A partnership, in common terminology, is an arrangement between a government institution and one or more parties (inside or outside government) where there is an explicit agreement to work cooperatively to achieve public policy objectives and where there is:
- Delineation of authority and responsibility among partners.
- Joint investment of resources (such as time, funding, expertise).
- Allocation of risk among partners.
- Mutual or complementary benefits.
Caution: In a legal sense, a ‘partnership' means "...to be legally bound by the acts of partners and legally liable for partnership debts, on the basis that what one partner does is done as an agent for the other."
Performance Information (Information sur le rendement)
Performance information means reporting on the extent or impact of activities and products on clients and/or expected outcomes on clients and stakeholders.
Performance Measurement (Mesure du rendement)
This means regular measurement of the results (outputs/outcomes) and efficiency of services or programs.
Performance Measurement Strategy (Stratégie de mesure du rendement)
The approach used by an organization to demonstrate the extent to which performance expectations have been met. The accomplishments are supported by performance evidence, such as evaluation and audit findings.
Revolving Fund (Fonds renouvelable)
A revolving fund is a continuous authorization by Parliament to make payments out of the CRF to sustain operations. Users fund this type of operation almost completely and it is generally considered self-sufficient.
Risk Management (Gestion des risques)
Risk management involves determining the probability, impact, and materiality of an event happening. The objective of the risk management is to limit or minimize the damage to and liability of the Crown.
The risk management analysis and assessment process includes the identification of potential perils, factors and types of risks, including financial risks, to which departmental assets, program activities and interests are exposed. Departments must analyze and assess the risks identified, select safe options, and design and implement cost-effective prevention and control measures.
Shared (or distributed) Governance and Accountability (Gouvernance et responsabilisation partagées (ou repartées)
Distributed governance and accountability occurs when the processes and structures for the exercise of power are distributed and the obligations to demonstrate and take responsibility for performance in the areas of policy, program design or program delivery are delegated or shared.
Specified Purpose Account (Compte à fins déterminées)
A specified purpose account is opened in the general ledger to ensure that money received for a specified purpose are used only for that purpose. It is recorded as a liability of the Government of Canada, as it constitutes a financial obligation of the government. Funds deposited in a Specified Purpose Account do not lapse at the end of a fiscal year
Results (Réalisations)
Generally measured as outputs or outcomes (see above for the definition of each).
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