Management Practices
What Is The Management Accountability Framework ?
The Treasury Board Secretariat introduced the  Management Accountability Framework (MAF) in 2003 to clarify management expectations of deputy heads and public service managers and to provide focus and greater clarity on how its management improvement initiatives fit together. The MAF consists of ten management expectations for each element of current management responsibilities. It also includes a series of indicators of success.
A Consistent Vision of Modern Public Service Management
- Integrated, disciplined organizations capable of allocating public resources based on demonstrable performance, sound values and the confidence to innovate;
- Management decisions that give balance and integrated consideration to risk, comptrollership, human resources and accountability;
- Public Service managers who strive continuously to improve the quality of their analysis and understanding of the needs of Canadians.
Long Term Goal
In the long term, the implementation of the MAF should provide Treasury Board ministers with consistent, fact-based, evergreen information on the state of management practices, capability and performance. This input is essential to Cabinet policy making, Treasury Board resource allocation and government-wide risk management. Deputies will be able to more readily assure themselves, their Ministers and Canadians of their organization effectiveness and control, thus making the quality of public service management more transparent to Parliamentarians and Canadians.
Using the MAF to Assess Departments
Since 2003-2004, the Treasury Board Secretariat assesses a number of departments against the MAF indicators and uses the assessments to frame discussions of key priorities and challenges in bilateral meetings between with deputy heads a nd the Treasury Board Secretary (TBS). The bilateral meetings are an opportunity to agree on measures and accountabilities to address key departmental and government-wide priorities.
From Modern Comptrollership to the Management Accountability Framework
In March 2000, Health Canada joined the Government’s Modern Comptrollership Initiative and established an Office of Modern Comptrollership. In May 2002, following the completion of its comptrollership capacity self-assessment, Health Canada’s Modern Management Strategy was approved by the Departmental Executive Committee. The strategy was based on a vision of an organization which “focuses at every level on the effective management of resources for the achievement of results in a manner consistent with clearly defined and commonly accepted values and ethics”.
The Modern Management Strategy also included an Action Plan addressing improvement opportunities in areas such as:
- values and ethics,
- performance evaluation,
- stewardship,
- financial and operational reporting,
- risk management,
- knowledge management and
- accountability.
The implementation of the Action plan for modern management led to important progress in improving management processes and strengthening accountabilities in the Department. Major accomplishments include:
- the development of a statement of values and ethics for the Department,
- an action plan to improve workplace health and human resources management,
- new frameworks for grants and contributions and contract management and improved financial reporting.
Building the Foundation
For Health Canada, modern management requires a foundation of strategic leadership and motivated people with shared values and ethics. Building this foundation means that:
- managers are committed to managing for results;
- we have competent employees with the opportunity and expectation to contribute to results and work in a learning, challenging and rewarding environment; and finally,
- we have a clear set of values and ethics that governs the behaviours, attitudes and decisions of managers and employees.
Strengthening the Pillars
Integrated performance information, integrated risk management, rigorous stewardship and clear accountabilities are the four pillars of our strategy :
- Integrated Performance Information: information systems that integrate results and the use of financial resources to support effective decision-making
- Integrated Risk Management: decision-making, planning and monitoring processes based on identification and management of risks
- Rigorous Stewardship: appropriate level of controls in place to safeguard public assets without impeding operations and the achievement of results
- Clear Accountability: appropriate authorities, a clear definition of roles and responsibilities, performance expectations and measurement; incentives and sanctions; and the internal and external reporting of results
Moving Forward with the Management Accountability Framework
Building on the progress made in the implementation of the Modern Management Strategy, Health Canada was ready to adopt the Management Accountability Framework (MAF) in moving forward its management improvement agenda.
An early mapping of Departmental processes and improvement initiatives against the ten elements of the MAF demonstrated a well established foundation of modern management practices. This exercise was helpful in identifying areas for further improvements. No major gaps could prevent the achievement of our vision of modern management.
Support for Senior Management
One key success factor for sustaining this management improvement initiative is support from senior management. The Departmental Executive Sub-Committee on Operations (DEC-Ops) has played that important support role by monitoring and approving a number of important changes in management practices in the department. In the Fall 2004, DEC-Ops has also adopted the MAF as a guide to establish its forward agenda, ensuring that key operational issues within the department were addressed in a view to meet the expectations of the MAF.
In December, 2004, DEC-Ops approved the creation of a MAF Network to further enhance the capacity of the Department to meet the expectations of the MAF, as per TBS requirements. The MAF Network comprises representatives from all branches, regions and corporate function areas of the department.
The Management Practices Unit
The role of the project Office of Modern Comptrollership has evolved since its creation. With the anchoring of the MAF as a management framework for the public service, the Modern Comptrollership project office is becoming permanent under the new name Management Practices Unit (MPU), in the Planning and Special Projects Division.
What Is Modern Comptrollership ?
Modern Comptrollership is a management transformation that calls for changes in mind set and culture. It builds on existing management capabilities and expertise and is designed to improve the way managers make decisions. In government the term "modern comptrollership" is synonymous with "modern management practices".
Modern Comptrollership goes beyond the traditional notion of comptrollership with its emphasis on financial processes, controls and information. It stresses the achievement of results through sound management of resources and effective decision-making.
It originates from the recommendations of the Independent Review Panel on the Modernization of Comptrollership in the Government of Canada which concluded that a new philosophy and approach was needed in the Government of Canada in order to integrate comptrollership in the overall management function.
Modern Comptrollership requires a foundation of strategic leadership and motivated people, with shared values and ethics. In successful organizations the process provides managers with the best financial and non-financial performance information, a sound approach to risk management, and appropriate control systems, all of which, support high operational performance and policy/strategy development.
In March 2000, with the tabling in Parliament of the document Results for Canadians: A Management Framework for the Government of Canada, Modern Comptrollership became one of the six key priorities on the government's modern management agenda. The others are government on-line, program integrity, improved reporting to Parliament, an exemplary workplace and citizen-centred service delivery.
In June, 2001 the Modern Comptrollership Initiative was expanded from its initial pilot phase to include all government departments and agencies, and since 2002, the Clerk of the Privy Council identified Modern Comptrollership as one of the corporate priorities for Deputy Minister performance agreements.
For more information, visit the Treasury Board Secretary Modern Comptrollership Web Site
Reports and Publications
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