Audits Under the Official
Languages Act
Under the Official Languages Act, federal
institutions and some privatized institutions have specific obligations.
They must:
- provide services to the public in either
official language in areas where there is significant demand;
- ensure that work environments are conducive
to the effective use of both official languages within prescribed
regions;
- ensure English-speaking and French-speaking
Canadians have equal opportunities to obtain employment and advancement;
- enhance the vitality of the English and
French linguistic minority communities in Canada by supporting
and assisting their development; and
- foster the full recognition and use
of both English and French in Canadian society.
As an Officer of Parliament, the Commissioner
of Official Languages must report regularly on how well federal
institutions are meeting these language obligations. In order to
carry out her duties, the Commissioner has the power to conduct
investigations on complaints or on her own initiative, including
doing audits.
Treasury Board also has audit responsibilities.
It may monitor and audit federal institutions other than the Senate,
the House of Commons and the Library of Parliament for compliance
with policies, directives and regulations of Treasury Board or the
Governor in Council. However, its responsibilities relate only to
certain parts of the Official Languages Act.
The Commissioner has broader responsibilities
and is independent from the federal administration. She may audit
compliance with respect to all parts of the Act in all federal institutions.
In this way, the Commissioner plays an external audit role similar
to the Auditor General of Canada. The Commissioner consults regularly
with Treasury Board to ensure there is little or no overlap in the
audit work of the two organizations.
The New External Audit Policy
The audit function at the Office of the Commissioner
of Official Languages has been inactive for several years. In reinstituting
the function, the Office has taken the opportunity to redesign its
audit approach.
The new External Audit Policy emphasizes prevention
by identifying shortcomings related to official languages obligations
in institutions as they emerge, and before they become systemic
problems. This involves consulting with the institution and communicating
the scope of the audit before undertaking the work. There is regular
communication throughout the process, and the institution is given
the opportunity to comment on audit findings and recommendations
before the report is finalized.
Deciding Who Gets Audited
The Audit Committee at the Office of the Commissioner
of Official Languages approves triennial and annual audit plans.
The Audit Committee looks at federal institutions, Crown corporations,
independent agencies and privatized institutions. Emphasis is placed
on organizations that are more at risk for not fully implementing
the Official Languages Act. The Office has developed a
set of criteria that it applies to institutions to help determine
relative risks (for instance, number of bilingual points of service,
number of complaints, impact on the vitality of the English and
French linguistic minority communities).
The Audit Process
There are four phases in the audit process: planning,
examination, reporting and follow-up.
During the PLANNING PHASE, audit issues
are identified, audit objectives are established and criteria are
developed. The institution that is to be audited is informed of
the scope of the audit before it starts.
During the EXAMINATION PHASE, the auditors
undertake a detailed examination of the institution, develop audit
findings and draft recommendations. Findings and recommendations
are openly discussed with the institution as soon as possible.
The REPORTING PHASE provides the institution
with the opportunity to comment on, and respond to, the draft report.
Whenever audit reports contain recommendations, the institution
must draw up an action plan within a mutually agreed upon time,
describing the measures that will be taken to implement the recommendations
and a timetable for their implementation. The action plan is included
in the final report.
Institutions that have been audited receive the
audit reports so they can be used to improve performance on official
languages requirements. Reports are also sent to the President of
the Treasury Board, as well as to both the Senate and the House
of Commons Standing Committees on Official Languages. In addition,
audit reports are public documents, available to all interested
parties. Finally, the Commissioner posts reports on the Internet
site of the Office of the Commissioner of Official Languages.
The FOLLOW-UP PHASE involves returning
to the institution within 12 to 18 months of publication of the
final report. The follow-up report may comment on progress made
towards implementing some or all of the recommendations. The same
process used in the original audit is followed for examining actions
taken in response to recommendations.
For More Information
Marcel Charlebois
Assistant Director, Audits
Investigations Branch
Office of the Commissioner of Official Languages
344 Slater Street, 4th floor
Ottawa, ON K1A 0T8
Tel.: (613) 995-1010
Fax: (613) 943-0451
Toll-free: 1-877-996-6368
E-mail: marcel.charlebois@ocol-clo.gc.ca
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