The objective of this Agency Accountability Framework is to articulate CIDA's accountabilities as a federal government department. The framework serves two purposes. First and foremost, it identifies CIDA's accountabilities at the overall agency level so that CIDA staff and external stakeholders may understand the accountabilities of CIDA under the leadership of the Minister and the President. Second, it articulates the accountability principles and management conditions to help define the accountabilities of the President, branch heads, and managers in key positions in the individual branches of the organization.

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Chapter 1 - Introduction
1.0 Introduction
1.1. Context
1.2 Definition
1.3 Framework Elements
Chapter 2 - Mission and Objectives
2.0 Mission and Objectives
2.1 Mission
2.2 Objectives
Chapter 3 - Commitment to Values
Chapter 4 - Capabilities
4.0 Capabilities
4.1 Development Initiatives
4.2 Communications
4.3 Corporate Services
Chapter 5 - Monitoring and Learning
Chapter 6 - Roles, Responsibilities and Accountabilities
Chapter 7 - Accountability for Results
7.0 Accountability for Results
7.1 Accountability for Development Results
7.2 Accountability for Operational Results
Annex A - Accountability Statements for Selected Positions in CIDA

1.0 Introduction
The objective of this Agency Accountability Framework is to articulate CIDA's accountabilities as a federal government department. The framework serves two purposes. First and foremost, it identifies CIDA's accountabilities at the overall agency level so that CIDA staff and external stakeholders may understand the accountabilities of CIDA under the leadership of the Minister and the President. Second, it articulates the accountability principles and management conditions to help define the accountabilities of the President, branch heads, and managers in key positions in the individual branches of the organization.

This framework does not detail the Minister's accountabilities other than the fact that it is the Minister who is ultimately accountable for CIDA's overall performance in fulfilling its mandate to the Canadian public through Parliament in accordance with the authorities provided in the Department of External Affairs Act, the Annual Appropriation Act, and the International Development (Financial Institutions) Assistance Act.

The framework is a key component of the results-based management approach practised in CIDA. It is also consistent with the substantive content of the Planning, Reporting and Accountability Structure (PRAS) and the Report on Plans and Priorities. Along with these documents, it supports the management of CIDA's operations and must remain current and relevant as CIDA continues to evolve in terms of priority setting, resource allocation, organizational growth and application of results-based management.

CIDA's accountability must be viewed in the context of its partnership with developing countries and Canadian and international partners. These partners play a vital role in the development of policy and in the planning and delivery of Canada's Official Development Assistance (ODA). The role of developing countries is central, as they devote most of the efforts and resources invested in their development. Local ownership is therefore critical to the success of all development initiatives. The concepts of partnership and local ownership are fundamental to the nature of CIDA's accountability for development results.

CIDA's approach to development is also reflected in the development strategy of the OECD, "Shaping the 21st Century: The Contribution of Development Co-operation", which emphasizes that the management of global issues in the 21st century will require the active participation of all members of the international community, that developing countries must be part of a shared vision for this new century, and that effective partnerships will be more significant than ever.

CIDA's accountability framework consists of five elements. Figure 1 shows how they interact. The fundamental principles which they represent and the way in which CIDA applies them form the core of the Agency Accountability Framework. The five elements are:

• a clear articulation of CIDA's mission, objectives and expected resultsA result is a describable or measurable change in state that is derived from a cause and effect relationship. (Policy Statement on Results-Based Management, March, 5, 1996.), which specify the context and parameters of CIDA's accountabilities;
• a strong commitment to CIDA values, which enables CIDA's staff to accept their accountabilities;
• appropriate capabilities, to equip CIDA staff to assume accountabilities;
• monitoring and learning to improve effectiveness and to promote self-correction in support of the accountabilities of CIDA's staff; and
• clear roles, responsibilities and accountabilities, along with matching authorities, to provide a structure that would strengthen accountabilities at all levels of the Agency.

CIDA's mandate supports the foreign policy objectives articulated in "Canada in the World", which include promoting prosperity and employment; protecting our security; and furthering Canadian values and culture. The Government of Canada has clearly articulated its objectives for the international development assistance mandate.

2.1.1 The purpose of Canada's Official Development Assistance (ODA) is to support sustainable development in developing countries in order to reduce poverty and to contribute to a more secure, equitable and prosperous world.

2.1.2 The mission of the non-ODA programs is to support democratic development and economic liberalization in Central and Eastern Europe (CEE) and the Newly Independent States by building mutually beneficial partnerships.

2.2.1 For ODA programs, the Government has established six program priorities. These are: basic human needs; women in development; infrastructure services; human rights, democracy and good governance; private sector development; and the environment.

2.2.2 For non-ODA programs in CEE, the objectives include: assisting the transition to market-based economies; facilitating Canadian trade and investment links with the region; encouraging good governance, democracy, political pluralism, the rule of the law and adherence to international norms and standards; enhancing nuclear safety; and promoting the global interests and security of Canada.

2.2.3 Expected results related to CIDA's priorities and objectives are identified on an annual basis for a three-year horizon in the Report on Plans and Priorities.

4.0 Capabilities

CIDA's capabilities encompass the competencies and facilities - of both the organization and its individual staff members - to take the appropriate decisions and actions in pursuit of development objectives. These capabilities determine the quality of decisions and actions taken by CIDA staff to achieve development objectives. They also enable CIDA staff to accept accountability for their decisions and actions. The capabilities that are prerequisite to CIDA's success in achieving its objectives include:

• necessary knowledge, skills (including leadership) and tools;
• authorities well-aligned with roles and responsibilities;
• availability of relevant, timely, accurate and adequate information;
• ability to coordinate decisions and actions within CIDA effectively and efficiently;
• integration of control activities within the Agency; and
• ability to foster and maintain real and effective partnerships.

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4.1.1 Geographically-focused Initiatives

The geographic programs involve direct contacts between CIDA and recipient countries and are developed through consultation and co-operation with partners in these countries. These initiatives include various types of country and regional programs, projects and development activities managed by the Geographic Branches. The funding approach is one of cost sharing between CIDA and the recipient governments or institutions. As the geographic programs evolve, Canadian non-governmental partners are beginning to invest their own resources in partnership with CIDA and the recipient partners. Policy dialogue at the country or regional level is carried out to effect change in the policy environment.

4.1.2 Initiatives in Countries in Transition in Central and Eastern Europe

These initiatives are designed to assist countries in this region during a critical time of transition; they are highly responsive and mostly non-ODA. They are delivered in partnership with the private sector, NGOs, academia, ethnic communities and other levels of government. While the funding approach is predominantly cost sharing, CIDA does provide program funding to the international financial institutions involved in the development of these countries. Policy dialogue and advice also complement CIDA's programming efforts.

4.1.3 Initiatives with Multilateral Institutions

The multilateral programs support the mandate, objectives and capacity of multilateral organizations in delivering development initiatives which are important to realizing CIDA's objectives. The funding approach is predominantly one of core funding, which supports multilateral institutions and their programs in general. CIDA funds are not directed specifically to any particular activities or recipients. In some cases, funds are earmarked for specific programs or activities in specific countries in partnership with a particular multilateral organization or institution, and the funding approach becomes cost sharing. In addition, CIDA seeks to effect change in the policies and practices of the multilateral organizations and institutions to maximize the effectiveness of their programs and operations.

4.1.4 Initiatives with Canadian Non-Governmental Partners

These initiatives involve a very diverse range of non-governmental partners in the Canadian not-for-profit and for-profit sectors. Canadian organizations, in cooperation with their local partners, identify, plan and implement broad programs or specific projects to which CIDA contributes financial support on a cost-shared basis. Policy dialogue is also carried out with partners to effect change in the developmental conditions in recipient countries.

4.1.5 Policy, Advice, and Dialogue Initiatives

CIDA's policy base is developed and maintained within the context of the ODA purpose and priorities and Canada's broader foreign policy objectives and interests. The management of the International Assistance Envelope and allocations, and databases on development assistance support these initiatives. CIDA's cadre of sectoral and technical specialists contributes in significant fashion to the development of policy as well as to other development initiatives.
Policy, advice and dialogue initiatives include the conduct of policy dialogue and the exercise of influence by CIDA to stimulate changes in specific development conditions at various levels, such as global (e.g., Tidewater, Development Assistance Committee (DAC)) and priority/sectoral (e.g., the environment). These initiatives involve formulating development assistance policies, scientific and technical advice, and Canadian positions on development issues to support policy dialogue and opportunities for influence, as well as promoting the international assistance agenda within Canada and contributing to policy development at the federal level.

Core functions include: provision of communications advice and support to the Minister, the President and the branches in the form of strategic advice, media relations and analysis, events planning and organization, public opinion research, spokespersons support, and printed and audio-visual materials; and development of specific communication programs to inform Parliamentarians and the Canadian public about development programs and issues, and the important contributions Canadians make in developing countries.

The core functions of the Agency Executive Services include: support to the Minister's Office, management of specific issues of concern to the Government, Minister and Agency; parliamentary relations, executive correspondence, management of access to information and privacy, and support to Agency committees.

The core functions of Human Resources and Corporate Services include: development, implementation and monitoring of tools, mechanisms and support services essential to organizational effectiveness and the optimal management of CIDA resources; development of strategies and provision of advice, programs and policies in the areas of human resources, administration and security, finance, contracts and procurement, information and technology, and legal services; and provision of direct services to employees mainly in the areas of career management, counseling, compensation and benefits, workplace health and safety, and redress mechanisms.

Performance review functions include the provision of assurance, independent and objective information and advice to management, through internal audit and evaluation activities, on the continued relevance, success and cost-effectiveness of key CIDA policies, programs and projects, and on the effectiveness of the management systems, processes and practices. They also include the provision of methodological support to branches on performance measurement, and the development of results-based management and assistance in its implementation.

• monitoring the achievement of expected results through the use of performance indicators;
• monitoring external environments as they relate to assumptions and risk;
• monitoring internal management processes and organizational controls;
• timely feedback and communication within CIDA;
• implementation of follow-up for corrective actions;
• identifying information needs as changes occur; and
• recognition of successes.

• the actual development results achieved, in conjunction with partners;
• the decisions and actions taken in achieving the objectives established by CIDA within its mandate; and
• the use of resources allocated to CIDA for international development assistance purposes.
  

Accountability for results is defined at two levels:

• accountability for development results - that is, for actual development results achieved, defined in terms of actual changes made to human development through CIDA's development initiatives; these results reflect the extent to which CIDA's objectives are met;
• accountability for operational results - that is, for the administration and management of allocated resources (financial, human, physical and organizational) aimed at achieving development results through decisions and actions taken by CIDA staff which will ultimately determine the effectiveness and efficiency of CIDA as an organization and its capacity to achieve its objectives in fulfilling its mandate.
  

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CIDA is accountable for achieving the objectives it sets for itself in fulfilling the mandate given by the Government and for the use of resources allocated to CIDA for international development assistance purposes. It is therefore accountable for actual development results.

CIDA has put in place a Results-Based Management Policy which identifies three kinds of development results: outputs, outcomes and impacts. These are the actual changes expected in human development resulting from a CIDA investment; they relate to the output, purpose and goal of a development initiative. Outputs are the immediate, observable or tangible consequences of the initiative's inputs; they occur throughout the life of the initiative. Outcomes are the consequences of achieving a combination of outputs; they occur mostly in the final stages of the implementation of the initiative and reflect the real benefits accrued to the targeted population. Impacts are the long-term socio-economic consequences, at the societal level, of achieving a combination of outputs and outcomes. They occur mostly after the recipient partner has taken full ownership of the initiative and may take 10 to 20 years or longer after the termination of the CIDA initiative. CIDA's accountability for development results must be put within the context of its all-encompassing mode of operation, that of partnership.

7.1.1 Partnership and Accountability

The view that CIDA is accountable for actual development results achieved only when it possesses full control of the planning and implementation of the development initiative and the levers of action, does not recognize that CIDA is in partnership with a wide range of development partners who also contribute real resources in pursuit of the partnership's development objectives. In international development assistance, partnership is both a necessary and optimal mode of operation.

The notion that "money power" enables one partner (i.e., the principal funding partner) to impose conditions on the planning and implementation of a development activity contradicts the very essence of partnership for development and the common interest in maximizing development results. As local ownership through partnerships emerges as one of the most important success factors in international development assistance, shared accountability with the local partners will strengthen local ownership, as accountability and ownership reinforce each other significantly.

CIDA holds shared accountability for development results within the context of the interdependent partnerships with recipient governments and Canadian, international and local partners. CIDA's shared accountabilities for development results begin when it makes the decision to engage in a partnership for development. Partnership starts with shared commitments, continues with shared control and management, and leads eventually to shared accountability for development results. The extent to which CIDA shares in the partnership's accountability is a function of three factors, each of which relates to the degree of involvement and control which CIDA exercises within the partnership:

• the funding approach taken by CIDA: cost sharing, or program or core funding;
• the number of partners involved; and
• the degree of CIDA involvement in the selection, planning and implementation of the initiative in relation to the involvement of the other partners.

7.1.2 Shared Accountability for Outputs and Outcomes of Development Initiatives

Geographically-focused Initiatives

• CIDA has shared accountability with the recipient governments and local institutions for the initiatives' outputs and outcomes.
• The funding of these initiatives is generally shared by two partners on a government-to-government basis and CIDA is actively involved in the identification, selection, planning and implementation of the initiative. CIDA's shared accountabilities for development results, in these instances, are highest relative to other initiatives.
• Bilateral programs usually involve a Canadian Executing Agency (CEA) as the implementor of the initiative. The CEA is a contractor to CIDA. CIDA has complete control of how the resources are used within the context of the contractual arrangement and is therefore fully accountable for the selection of the contractor and the management of the contract, that is, for the operational results related to the decisions and actions taken in the management of its contractors.
  
  The CEA is fully accountable for meeting its contractual obligations, which are intended to achieve the development results sought by CIDA. The CEA, by virtue of its commitment to development and its actions and decisions aimed at producing development results, shares accountability for the overall development results of the initiative with CIDA and the recipient partners.
  
  In situations where Canadian organizations function in greater partnership with CIDA in the design, planning and implementation, such as in iteratively planned or responsive initiatives (with unsolicited proposals), their shared accountability increases, approximating that of CIDA.
  
• CIDA is fully accountable for the policies, advice, and positions formulated and advanced in effecting change to the policy conditions and developmental situation in a region or a country with recipient governments and institutions as its principal dialogue partners.

• CIDA shares accountability for outputs and outcomes of these initiatives with its partners in cost sharing. These initiatives involve principally a very limited number of partners, with distinct responsibilities assigned to CIDA and to the Canadian and recipient partners. The level of CIDA involvement is limited, as the planning and implementation of the initiative is mostly carried out by the Canadian and recipient partners.
• There is also limited non-ODA program funding of multilateral institutions involved in the development of these countries in transition. The extent of CIDA's shared accountabilities with its partners is similar to that in the ODA core funding of initiatives with multilateral institutions (see below).
• As is the case with geographically-focused programs, CIDA is accountable for the policies, advice and positions formulated and advanced in dialogue with the recipient governments and partners.

• CIDA shares accountability with all partners involved (the authorities of these institutions, the contributing members and the recipient partners) for the development outputs and outcomes.
• Core funding is the most dominant funding approach used with multilateral institutions. In this case, CIDA's accountabilities are shared with many partners, sometimes more than a hundred. CIDA's shared accountability with other partners is more diffuse than in other initiatives, given the large number of partners involved and the extremely limited CIDA involvement in the identification, planning and implementation of the institutions' specific development initiatives.
• Cost sharing, in the form of grants and contributions, also applies to some multilateral development initiatives. In these, CIDA also shares accountability with its partners in a limited way.
• The accountability that CIDA shares with its partners for core-funded and cost-shared initiatives, as ascribed by this framework, exceeds that required by the FAA for grants and contributions related to core funding and cost sharing, and reflects actual CIDA practice within these initiatives.
• In cost sharing or program funding with multilateral initiatives (e.g., country-specific trust funds with International Financial Institutions), CIDA's accountability is limited, since its involvement in the actual selection, planning and implementation of the partnership initiative is also limited.
• CIDA has full accountability for the Canadian positions developed, advanced and promoted with its institutional partners with respect to the governance and policies of these institutions (e.g., management systems and processes, development program policy frameworks, institutional strategic frameworks, monitoring and evaluation). In cases where these are developed jointly with other Canadian government departments, CIDA has shared accountability with them.

• CIDA shares accountability with the Canadian and the recipient partners for the outputs and outcomes of these development initiatives.
• All initiatives with non-governmental partners are cost shared, except when the non-governmental partners function as CEAs on contract to CIDA. The extent of CIDA's shared accountability is somewhere between that of cost sharing in government-to-government initiatives and core funding of initiatives with multilateral institutions. The number of partners involved in a program-funding partnership is generally small, but CIDA's involvement in the actual selection, planning and implementation of the partnership's specific initiatives is very limited.
• In the case of cost sharing of project funding with CIDA's partners (both the for-profit and the not-for-profit sectors), the extent of CIDA's shared accountability is more akin to, but less intense than that of government-to-government initiatives, given the lesser degree of CIDA's involvement in the planning and implementation of the development initiatives.
• In the case of policy dialogue with international non-governmental partners, CIDA is fully accountable for its policies, advice and positions formulated and advanced on global, national and sectoral issues.

• CIDA has full accountability for the policies and advice formulated, advanced and promoted with its partners or the targeted audience through policy dialogue or other activities (e.g., building of strategic alliances on a development issue) that would permit the exercise of influence concerning the domestic and international agenda of international development assistance at the global and sectoral levels.
• CIDA also has full accountability for the Agency-wide development policies, guidelines, and positions on development issues formulated within the context of the ODA purpose and priorities and Canada's broader foreign policy objectives and interests.
• When CIDA participates in the development of Canadian policies and positions with other federal government departments, it shares accountability with these departments.

CIDA shares with its partners not only the accountability for actual outputs and outcomes achieved but also the accountability for impacts, albeit to a much lesser extent. Impacts which reflect the extent to which the goal of a development initiative is achieved incorporate outputs and outcomes. However, the extent of CIDA's shared accountabilities is very limited since in the interim between the attainment of outputs and outcomes and the achievement of impacts there are many intervening variables (social, cultural, political, economic and environmental factors) in the recipient country interacting over a long period of time, that could affect the achievement of intended impacts. As well, the transfer of ownership to the recipient partner will have taken place and the levers of action at the impact stage will rest exclusively with the recipient partner. It is therefore the recipient partner who will bear most of the accountability for the impacts of the development initiative.

The effective and efficient management of the resources allocated for development assistance purposes is prerequisite to achieving development results. CIDA is therefore accountable for achieving operational results, the quality of these being measured by their degree of effectiveness, efficiency, probity, prudence, and transparency. It also means that CIDA is fully accountable for the setting of objectives, formulating policies, selection of development initiatives, allocation of resources, and the monitoring of selected initiatives.

Operational results are produced by CIDA staff in the management of the development initiatives and corporate support functions within CIDA. This implies that CIDA is fully accountable for the decisions and actions taken in the management of the development initiatives as well as the corporate support functions. Accountability for operational results must be consistent with results-based management principles.

The internal accountability framework at the branch level annexed to this document supports the capacity of CIDA to make decisions and take appropriate actions toward the realization of operational results in support of development results. Accountabilities and the chain of accountability are clearly defined and there is no sharing of accountabilities in the internal accountability regime.

• CIDA is fully accountable for policy frameworks and institutional strategic frameworks and strategies, selection of projects, identification of relevant partners, formation of development partnerships and development of strategies for achieving development results. This involves various forms of analysis (developmental, institutional, financial), identification of expected results, assessment of related risks, performance assessment (e.g., monitoring and operational reviews) and the exertion of influence through policies, advice and dialogue in effecting changes to the conditions important to the development of a region, a country or an institution.
• CIDA is fully accountable for value-for-money calculations (e.g., CEA selection), the management of contractors who carry out tasks on behalf of CIDA, and for taking corrective actions related to the management of development initiatives.
• CIDA is fully accountable for decisions and actions taken in carrying out the corporate support functions (detailed earlier in the document) critical to the successful delivery of development initiatives.

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The key considerations in applying the branch accountability frameworks are:

• The accountabilities listed relate to both development and operational results. The accountability for development results varies according to the nature of functions.
  
• The concept of "shared" accountability applies. It has been fully detailed in the Agency framework, and will not be covered in this annex.
  
• Accountability for the management of human, financial, technical, information and contractual resources applies to each position, in accordance with the resources entrusted to that position. The general management of resources and activities in a branch has been listed only for the branch head.
  
• In addition to the selected branch positions included in this annex, the accountabilities for the remaining positions will be developed by individual branches, and accountabilities for all positions will be kept current through an annual corporate review.