June 2010
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The SPC division is responsible for the risk assessment and development of the multi-year RBAEP, budgeting, reporting, and SPC Quality Assurance, to ensure that the Departmental Audit and Evaluation plans, reports and activities contribute to the Department's and the government's priorities for the use of audit and evaluation as keys to strengthening public service governance, accountability and transparency. The division also provides strategic and secretariat support to the EAAC and the DEC and assists departmental managers in responding to environmental petitions received from the CESD. The coordination of other AEB corporate functions such as input to the Report on Plans and Priorities (RPP), DPR, CRP, and MAF and human resource planning is also centralized in SPC.
In 2009-10 SPC provided secretariat, consultative and strategic support for:
The role and activities of the EAAC are driven by the Policy on Internal Audit and the Directive on Departmental Audit Committees. The Department's efforts have been noted by the OCG as leading edge. A risk-guided focus and cycle of activities is demonstrated through the EAAC Forward Planning Agenda. To reflect the changes in the revised IA Policy, the EAAC Charter was updated, reviewed by EAAC and approved by the DM in March 2010. The EAAC Annual Report meets all of the Policy requirements including the provision of feedback on plans, reports and implementation of management action plans and has been considered exemplary by the OCG. In addition, the report format has been recommended as a best practice and model for other department and agency audit committees in view of its completeness and response to the execution of the EAAC core areas of responsibility.
The RBAP has been further developed to improve from an “opportunity for improvement” rating in MAF VI to a “strong” rating in MAF VII. The RBAP has exceeded MAF VII expectations and includes a well defined and risk-ranked audit universe. Best practices have also been identified. Auditors and Evaluators participated in the risk assessment and planning exercise.
In RBAP, the risk-based methodology applied is evident, with a rigorous risk assessment exercise conducted, to select audit engagements based on highest risk, and consideration of the Budget 2009 Economic Action Plan. To augment the risk assessment exercise, the Division also benefitted from participating in the CESD One-Pass Planning risk assessment exercise. In addition, a number of Directors General, as well as the EMC, were consulted to validate and/or elaborate further on risks related to their program areas. This is to facilitate effective allocation of limited AEB resources to areas of highest risk and priorities. The Evaluation component of the Plan will continue to evolve based on the requirements of the Evaluation Policy as it matures.
Our risk assessment results were congruent with the risks identified in the CRP. In the coming year, AEB will work with CMD to converge and align risk assessment methodologies where feasible as well as timelines and processes. The objective is to reduce the burden on the department by conducting a "one-pass approach" to obtain information that will fulfill both requirements. In the upcoming year as well, AEB will continue to seek efficiencies by incorporating automated risk assessment technology and tools.
The CAE Annual Report meets MAF criteria and has been rated as “strong” in MAF VII. Significant progress of the internal audit function toward achieving results has been demonstrated. For the upcoming year, this report will be further developed to include a performance measurement framework that correlates to the new AEB logic model with refined indicators.
The SPC also coordinates the Department's response to Environmental Petitions addressed to the Minister of the Environment. EC is one of the most petitioned departments with 27 petitions in 2009-2010 with all responses from the department completed within established timelines.