2015‑16 Departmental Performance Report

____________________________
The Honourable Harjit S. Sajjan
Minister of National Defence

© Her Majesty the Queen in Right of Canada, represented by the Military Police Complaints Commission of Canada, 2016.
ISSN 2368–5050

Table of Contents

Chairperson’s Message

I am pleased to present the Military Police Complaints Commission of Canada’s (MPCC) 2015‑16 Departmental Performance Report.

This was a year of change for the MPCC. As the new Chairperson, I am committed to further advancing the important work of the MPCC in promoting, along with the Canadian Forces Provost Marshal, the highest standards of Military Police conduct.

Staff continued to respond to the demands of a growing workload. The number of new cases has increased by 28% in the past five years. The MPCC issued the Interim Report on a complex multi‑jurisdictional case. The Final Report on this intricate case is expected before the end of calendar year 2016. In addition, the MPCC announced that it would conduct a Public Interest Investigation into the alleged mistreatment of detainees by Military Police in Afghanistan in 2010‑11.

The MPCC has the sole responsibility for investigating and resolving complaints of interference in military police investigations. It is an area of jurisprudence unique to military policing in Canada and the MPCC’s work is now supported by 16 years of experience.

As an organization, we have strengthened stakeholder engagement by revitalizing the Outreach program and developed a more collaborative relationship with the Canadian Forces Military Police Group, Canadian Armed Forces Bases across Canada by making presentations to Military Police members at the Military Police Academy and the legal community.

I wish to sincerely thank Commission Member Michel Séguin who served as Interim Chairperson from March 29, 2015 to October 4, 2015.

I look forward to continuing to work with the MPCC’s staff whose dedication, perseverance and professionalism is an ongoing source of inspiration.

_______________________
Hilary C. McCormack, LL.B.
Chairperson

Results Highlights

What funds were used?

$5,407,239

Who was involved?

25 FTEs

Results Highlights

Section I: Organizational Overview

Organizational Profile

Appropriate Minister: The Honourable Harjit S. Sajjan, Minister of National Defence

Institutional Head: Hilary C. McCormack, Chairperson

Ministerial Portfolio: Defence Portfolio

Enabling Instrument(s): National Defence Act, Part IV

Year of Incorporation / Commencement: 1998

For more information, please visit the MPCC’s website

Organizational Context

Raison d’être

On behalf of all Canadians, the Military Police Complaints Commission of Canada (MPCC) exists to provide greater public accountability by the Military Police (MP) and the Chain of Command in relation to MP activities. The MPCC derives its mandate from Part IV of Canada's National Defence Act

Responsibilities

The MPCC’s mandate is to:

  • review and investigate complaints concerning MP conduct; and
  • investigate allegations of interference in MP investigations.

The MPCC’s mission is to promote and ensure the highest standards of conduct of MP in the performance of policing duties and to discourage interference in any MP investigation.

The MPCC fulfils its mandate and mission by exercising the following responsibilities:

In fulfilling its independent civilian oversight responsibilities, the MPCC has a crucially important working relationship with the CFPM and the Deputy Commander Canadian Forces Military Police Group/Professional Standards (DComdCF MP Gp/PS). On April 1, 2011, the CFPM assumed full command of all MP members who are directly involved in policing. The CFPM also assigns MP elements to other supported commanders under operational command.

The DComd CF MP Gp/PS manages public complaint and internal MP conduct investigations and ensures adherence to the Military Police Professional Code of Conduct.

Fostering a mutually respectful working relationship between the MPCC, the CFPM and DComd CF MP Gp/PS facilitates the conduct of complaint investigations and the likelihood that recommendations will be accepted and implemented.

For more information on the MPCC, please visit the MPCC’s About Us web page.

Strategic Outcome(s) and Program Alignment Architecture

1. Strategic Outcome: The Military Police Complaints Commission (MPCC) ensures that the Canadian Forces Military Police has the highest standard of conduct according to law and police best practices, and is free from interference in its investigations.

1.1 Complaints Resolution:

Internal Services

Operating Environment and Risk Analysis

Key Risks
Risk Risk Response Strategy Link to the Organization’s Program(s)
Operational Demands
  • Identified in the 2015‑16 RPP, the MPCC continued to follow its critical path while remaining open to possible improvements and refinements to accommodate unique circumstances. It examined case management, administrative and other options, such as procedural efficiencies and technology applications, in order to ensure available resources continue to be optimized.
  • The MPCC continued to tailor the scope and resources devoted to investigations to the complexity and needs of particular cases.
Complaints Resolution
Internal Services
Human Resources (HR)
  • Organized HR files to align business processes.
  • Examined and updated HR policies and procedures to ensure consistent and standardized business processes
  • Transitioned from its existing HR system to My GCHR.
  • Implemented Performance Management.
  • Allowed sufficient time for proper knowledge transfer when filing vacancies.
Complaints Resolution
Internal Services

The MPCC manages an unpredictable and diverse portfolio of conduct and interference complaints involving complex and often unique issues. Investigating these complaints represents a significant workload for staff and Commission Members involving significant resources, intensive research and data gathering, as well as detailed analyses of voluminous recorded and written evidence. Such activities impact the duration of investigations, the resources and time required to prepare Interim and Final Reports, as well as the overall cost.

When investigations result in a decision to hold a Public Interest Investigation (PII) or Public Interest Hearing (PIH), the process is even further complicated and costly, often involving the need to seek additional funding, as well as addressing detailed internal and external logistical issues.

The MPCC’s effectiveness depends, to a great degree, on its knowledgeable and stable workforce. However, like all micro‑agencies, it is difficult to retain employees when the size and flatness of the organization impacts opportunities for advancement. One MPCC employee may oversee several programs and services.

The MPCC continued to find innovative ways to manage and meet government‑wide reporting requirements.

The MPCC found creative and innovative ways to address and mitigate risks, whether ongoing or new. The MPCC continued to identify efficient ways of delivering services to meet its strategic outcome, mandate and services to Canadians, MP members, clients and stakeholders.

Organizational Priorities

Priority

Improving the effectiveness and efficiency of the complaints resolution process.

Description

Improving the effectiveness and efficiency of the complaints resolution process is fundamental to achieving the MPCC’s Strategic Outcome which is that conduct complaints against the MP and interference complaints by the MP are resolved in a fair and timely manner and recommendations made are implemented by the Department of National Defence (DND) and/or the Canadian Armed Forces (CAF).

Priority TypeFootnote 1

Ongoing

Key Supporting Initiatives Towards Improving the Effectiveness and Efficiency of the Complaints Resolution Process
Planned Initiatives Start Date End Date Status Link to the Organization’s Program(s)
  • Refining the planning and conduct of investigations.
April 2015 Ongoing On track Complaints Resolution
  • Continued and effective collaboration by working with the Chief of the Defence Staff (CDS), the CFPM, the DComd CF MP Gp/PS and other senior MP staff, partners and stakeholders to foster an environment that supports the acceptance and implementation of MPCC recommendations.
April 2015 Ongoing On track Complaints Resolution
  • Offer web‑based complaint form.
April 2016 March 2017 On track Complaints Resolution
Progress Toward the Priority
  • The MPCC continued its Outreach Program at CAF bases and its presentations to participants at the Military Police Training Academy in Borden, Ontario. These base visits and other presentations allow stakeholders to gain a further appreciation of the MPCC, how it operates and allows the MPCC to further expand its knowledge of the many challenges facing the Military Police.
  • Increased MPCC presence at MP Academy and revamped presentations to target various course levels and be more interactive.
  • The MPCC continued to work with the CFPM, the DComd CF MP Gp/PS and other senior MP staff to foster an environment that supports the acceptance and implementation of recommendations. The MPCC has no control over the complaints received or the resulting volume, complexity and size of the investigations. The MPCC continues to refine the planning and conduct of its investigations, with particular focus on improving timeliness.

Priority

Increase outreach, public education and engagement efforts

Description

The outreach program is key to building relationships with the Military Police, the community they serve, the Canadian Armed Forces at large and other stakeholders. Outreach allows stakeholders to gain a further appreciation of how the MPCC operates and allows the MPCC to further expand its knowledge of the many challenges facing the Military Police.

Priority TypeFootnote 1

Ongoing

Key Supporting Initiatives Towards Increasing Outreach, Public Education and Engagement Efforts
Planned Initiatives Start Date End Date Status Link to the Organization’s Program(s)
  • Continue its Outreach program at CAF bases.
April 2015 Ongoing On track Complaints Resolution
  • Continue and enhance its presentations and workshops at the MP Academy with increased participation in MP courses.
September 2016 Ongoing On track Complaints Resolution
  • Participate at legal and police oversight conferences and training.
May 2015 Ongoing On track Complaints Resolution
Progress Toward the Priority
  • The MPCC continued its Outreach Program at CAF bases and its presentations to participants at the Military Police Training Academy in Borden, Ontario. These base visits and other presentations allow stakeholders to gain a further appreciation of the MPCC, how it operates and allows the MPCC to further expand its knowledge of the many challenges facing the Military Police.
  • Increased MPCC presence at MP Academy and revamped presentations to target various course levels and be more interactive.
  • MPCC staff attended various conferences and training in 2015‑16 such as Canadian Association for Civilian Oversight of Law Enforcement (CACOLE), Canadian Bar Association (CBA), Council of Canadian Administrative Tribunals (CCAT), Military Law conferences and the Canadian Institute’s Advanced Administrative Law Conference.
  • Chairperson and MPCC General Counsel met with the Minister of National Defence, the CDS, VCDS, JAG, CFPM as well as the Commanders of the Army, Navy and Air Force to foster good relations.

Priority

Invest in our people

Description

The MPCC recognizes that it is through the efforts of its workforce that the MPCC’s objectives are met. As such, the importance of supporting its staff by providing regular feedback and training opportunities is valued. The MPCC’s support of personal development allows staff to reach their full potential and in turn become valuable assets to the organization.

Priority TypeFootnote 1

Ongoing

Key Supporting Initiatives Towards Investing in Our People
Planned Initiatives Start Date End Date Status Link to the Organization’s Program(s)
  • Offer appropriate training to all employees.
April 2015 Ongoing On track Complaints Resolution
Internal Services
  • Continue to hold regular all‑staff, Operational and Corporate Services meetings.
April 2015 Ongoing On track Complaints Resolution
Internal Services
  • Continue to hold team building exercises and celebrate employee milestones to foster a shared sense of ownership in the work of the organization.
April 2015 Ongoing On track Complaints Resolution
Internal Services
  • To develop and implement Talent Management plans as required.
April 2015 Ongoing On track Complaints Resolution
Internal Services
Progress Toward the Priority
  • The MPCC provided training for career growth, as well as mentoring opportunities to maximize employees’ current positions.
  • The MPCC continued to recognize the efforts and achievements of its employees through holding a yearly awards and recognition ceremony during National Public Service Week. Employees and management demonstrate continuous team engagement through all staff and directorate meetings as well as special events.
  • The MPCC management continued to promote a respectful workplace through positive interactions with staff in meetings and activities.
  • The MPCC developed Talent Management plans for employees who surpassed their work objectives for the year.

Priority

Provision of meaningful recommendations

Description

This is a priority because the provision of meaningful recommendations increases the likelihood the specific and systematic issues identified for change will be agreed upon and the improvements recommended will be implemented. The changes made will improve the quality of military policing and contribute directly to maintaining the confidence and support of those served by the MP.

Priority TypeFootnote 1

Ongoing

Key Supporting Initiatives Towards the Provision of Meaningful Recommendations
Planned Initiatives Start Date End Date Status Link to the Organization’s Program(s)
  • The MPCC will continue to complete its investigations in accordance with the critical path developed specifically for each investigation, with refinements made as needed to reflect the complexities, demands and implications of the case.
April 2015 March 2016 Completed Complaints Resolution
Progress Toward the Priority
  • The MPCC continues to review and explore innovative ways to plan and coordinate investigations in a timely manner, and complete investigations resulting in meaningful recommendations for changes in MP conduct both at the individual MP level and systemic level.
  • The MPCC conducted an internal review to improve timeliness in the MPCC's investigations and handling of complaints.

Priority

Improving Internal Services

Description

Improving Internal Services is a fundamental support to the Complaints Resolution Program and to the achievement of the MPCC’s Strategic Outcome and legislative mandate.

Priority TypeFootnote 1

Ongoing

Key Supporting Initiatives Towards Improving Internal Services
Planned Initiatives Start Date End Date Status Link to the Organization’s Program(s)
  • Ensure a high level standard for Internal Services through the MPCC’s Management Accountability Framework (MAF).
To be determined Ongoing On track Internal Services
Progress Toward the Priority
  • The MPCC reviewed and amended its best practices and checklists to better align with central agencies’ policies, directives, standards and guidelines.
  • The MPCC’s Information Management was moved to a fully electronic document environment (EDRMS). The MPCC’s Financial Delegation Instrument, the Access to Information and Privacy Delegation Instrument and the Human Resources Delegation Instrument was amended. A procurement practice review was completed and updates to templates, policies and best practices is being amended.
  • In line with the Government of Canada’s Policy Reset, the MPCC reviewed its existing directives, standards and guidelines and amended them as necessary.
  • The MPCC amended its Access to Information Act and Access to Information Regulations Delegation Order, Privacy Act and Privacy Regulations Delegation Order and Delegation of Financial Authorities

For more information on organizational priorities, see the Minister’s mandate letter.

Section II: Expenditure Overview

Actual Expenditures

Budgetary Financial Resources (in dollars)
2015–16
Main Estimates
2015–16
Planned Spending
2015–16
Total Authorities
Available for Use
2015–16
Actual Spending
(authorities used)
Difference
(actual minus planned)
5,614,814 5,614,814 5,793,997 5,407,239 (207,575)
Human Resources (Full‑Time Equivalents [FTEs])
2015–16
Planned
2015–16
Actual
2015–16
Difference
(actual minus planned)
30 25 (5)

The MPCC’s 2015‑16 planned spending was based on its Main Estimates of $5,614,814. The Main Estimates for this year was higher than the following years as the MPCC in 2015‑16 had carried over $941,024 through a re‑profile, which was used for renovating its offices.

Overall, the variance between actual expenditures and planned results for 2015-16 was $207,575. The difference is mainly attributable to personnel costs as the MPCC had 25 FTEs of the planned 30.

Budgetary Performance Summary

Budgetary Performance Summary for Program(s) and Internal Services (in dollars)
Program(s) and Internal Services 2015–16
Main Estimates
2015–16
Planned Spending
2016–17
Planned Spending
2017–18
Planned Spending
2015–16
Total Authorities Available for Use
2015–16
Actual Spending (authorities used)
2014–15
Actual Spending (authorities used)
2013–14
Actual Spending (authorities used)
Total 5,614,814 5,614,814 4,685,311 4,685,311 5,793,997 5,407,239 4,965,273 5,520,205
Complaints Resolution 2,744,736 2,744,736 2,354,280 2,354,280 2,835,076 2,545,782 2,754,359 3,304,538
Internal Services 2,870,078 2,870,078 2,331,031 2,331,031 2,958,921 2,861,457 2,210,914 2,215,667

Departmental Spending Trend

Departmental Spending Trend (in dollars)
  2013‑2014 2014‑2015 2015‑2016 2016‑2017 2017‑2018 2018‑2019
Total 5,520,205 4,965,273 5,407,239 4,685,311 4,685,311 4,685,311
Sunset Programs - Anticipated 0 0 0 0 0 0
Statutory 360,406 346,272 375,364 467,784 467,784 467,784
Voted 5,159,799 4,619,001 5,031,875 4,217,527 4,217,527 4,217,527

Overall spending was higher in 2013‑14 due to the cost of the Fynes Public Interest Hearing (PIH) and the multi‑jurisdictional conduct review. A return to anticipated spending levels occurred in 2014‑15, and is expected to return for 2016‑17 and subsequent years. This could change, however, if there is an increase in complaints or if the MPCC holds another PIH. Fiscal year 2015‑16 also saw an increase in spending. This was mainly attributable to the MPCC’s renovations to its offices in the amount of $929,000.

Expenditures by Vote

For information on the MPCC’s organizational voted and statutory expenditures, consult the Public Accounts of Canada 2016.

Alignment of Spending With the Whole‑of‑Government Framework

Alignment of 2015‑16 Actual Spending With the Whole‑of‑Government Framework (in dollars)
Program Spending Area Government of Canada Outcome 2015–16 Actual Spending
Complaints Resolution Social Affairs Safe and Secure Canada 5,407,239
Total Spending by Spending Area (in dollars)
Spending Area Total Planned Spending Total Actual Spending
Economic affairs - -
Social affairs 5,614,814 5,407,239
International affairs - -
Government affairs - -

Financial Statements and Financial Statements Highlights

Financial Statements

The financial highlights presented within this Departmental Performance Report are intended to serve as a general overview of the MPCC’s financial position and operations. The MPCC’s financial statements can be found on its website.

Financial Statements Highlights

Condensed Statement of Operations (unaudited)
For the Year Ended March 31, 2016 (in dollars)
Financial Information 2015–16
Planned
Results
2015–16
Actual
2014–15
Actual
Difference
(2015–16 actual
minus
2015–16 planned)
Difference
(2015–16 actual
minus
2014–15 actual)
Net cost of operations before government funding and transfers 5,005,111 4,484,139 4,977,267 (520,972) (493,128)
Total expenses 5,005,111 4,484,139 4,977,267 (520,972) (493,128)
Total revenues 0 0 0 0 0
Condensed Statement of Financial Position (unaudited)
As at March 31, 2016 (in dollars)
Financial Information 2015–16 2014–15 Difference
(2015–16 minus
2014–15)
Departmental net financial position 1,229,839 124,137 1,105,702
Total net liabilities 799,487 462,929 336,558
Total net financial assets 714,340 385,282 329,058
Departmental net debt 85,147 77,647 7,500
Total non‑financial assets 1,314,986 201,784 1,113,202

The total expenses for 2015‑16 were lower than planned by approximately $521,000 as not all positions within the MPCC were staffed. This resulted in spending $419,000 less than planned. The MPCC’s total expenses for 2015‑16 were also less than expenses in the previous fiscal year by approximately $493,000. The leading factor was a drop in professional and special services.

Total net liabilities and total net financial assets both increased in 2015‑16 compared to 2014‑15. This occurred as a result of a significant increase in year‑end payables leading to an increase in amounts due from the Consolidated Revenue Fund. Since the increase in liabilities was slightly higher than the increase in assets, this caused a small increase in departmental net debt. The MPCC underwent renovations to its offices in 2015‑16, which resulted in a significant increase in non‑financial assets. This led to an overall increase to the departmental net financial position.

Section III: Analysis of Program(s) and Internal Services

Programs

Program 1.1: Complaints Resolution

Description

This program aims to successfully resolve complaints about the conduct of the MP members as well as complaints of interference in MP investigations by overseeing and reviewing all complaints received. This program is necessary to help the MP to be as effective and as professional as possible in their policing duties or functions.

Program Performance Analysis and Lessons Learned

From its review and investigation of complaints, the MPCC produces reports with findings and recommendations. The aim of MPCC’s recommendations is to improve the performance of, and confidence in, CAF Military Police. The focus is on formulating helpful and useful recommendations which are generally addressed to the CAF Military Police leadership (the CFPM) for consideration and action with a view to preventing any identified problems or deficiencies from occurring or recurring in future. The recommendations are, therefore, a key part of the MPCC’s "value‑added" to the Military Police complaints process established under Part IV of the National Defence Act and to the MPCC’s resulting external oversight role.

The relevant CAF authorities (in most instances, the CFPM) are not required to accept MPCC recommendations, but must justify in writing the decision not to act on them in the required formal response to MPCC findings and recommendations, called the Notice of Action.

The significant increase in accepted and implemented MPCC recommendations over the previous reporting period (FY 2014‑15) actually represents a return to historically normal and more typical acceptance rates for MPCC complaint reports. As noted in the DPR for FY 2014‑15, the performance results for that period were significantly and adversely influenced by the large number of recommendations made in the public interest hearing case of Fynes (MPCC Final Report issued March 10, 2015), combined with the relatively high proportion of those recommendations which the MPCC deemed not accepted by reason of the significant use of non‑committal language by the CFPM in his Notice of Action response to the MPCC in that case.

Budgetary Financial Resources (in dollars)
2015–16
Main Estimates
2015–16
Planned Spending
2015–16
Total Authorities
Available for Use
2015–16
Actual Spending (authorities used)
2015–16
Difference
(actual minus planned)
2,744,736 2,744,736 2,835,076 2,545,782 (198,954)
Human Resources (Full‑Time Equivalents [FTEs])
2015–16
Planned
2015–16
Actual
2015–16
Difference
(actual minus planned)
11 10 (1)
Performance Results
Expected Results Performance Indicators Targets Actual Results
Recommendations resulting from investigations of conduct or interference complaints are accepted by the Department of National Defence (DND) and/or the Canadian Armed Forces (CAF). % of the recommendations accepted 70% 83%
Individual members received remedial measures and/or improvements were made to Military Police policies and practices pursuant to investigations of conduct or interference complaints. % Improvements made 70% 83%

Internal Services

Description

Internal services are groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. Internal services include only those activities and resources that apply across an organization, and not those provided to a specific program. The groups of activities are Management and Oversight Services; Communications Services; Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Real Property Services; Materiel Services; and Acquisition Services.

Program Performance Analysis and Lessons Learned

The MPCC implemented its Electronic Document and Records Management Solutions (EDRMS) and made progress towards information management roles and responsibilities as well as information management plans.

In support of Blueprint 2020, the MPCC continued to engage its employees through self‑directed activities, online tools and facilitated activities. A procurement review was completed and templates/guidelines and best practices were amended in order to comply with Public Services and Procurement Canada (PSPC) policies. The MPCC continued to promote and incorporate green procurement within its procurement of goods and services. The MPCC continued to stress effective HR planning. Anticipating potential staff turnover, developing staffing strategies to help ensure knowledge retention (e.g., through employee learning plans) and ensuring vacancies are filled as quickly as possible, are just a few of the planning measures that have been implemented.

Budgetary Financial Resources (in dollars)
2015–16
Main Estimates
2015–16
Planned Spending
2015–16
Total Authorities
Available for Use
2015–16
Actual Spending (authorities used)
2015–16
Difference
(actual minus planned)
2,870,078 2,870,078 2,958,921 2,861,457 (8,621)
Human Resources (FTEs)
2015–16
Planned
2015–16
Actual
2015–16
Difference
(actual minus planned)
19 15 (4)

Section IV: Supplementary Information

Supplementary Information Tables

The following supplementary information tables are available on the MPCC’s website.

Federal Tax Expenditures

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures annually in the Report of Federal Tax Expenditures. This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs. The tax measures presented in this report are the responsibility of the Minister of Finance.

Organizational Contact Information

Elsy Chakkalakal
Acting Chief of Staff
Military Police Complaints Commission of Canada
270 Albert Street, 10th floor
Ottawa, Ontario
K1P 5G8

Telephone: 613‑947‑5704
Fax: 613‑947‑5713
Email: Elsy.Chakkalakal@mpcc‑cppm.gc.ca
Website: www.mpcc‑cppm.gc.ca/index-eng.apsx

Appendix: Definitions

appropriation (crédit): Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

budgetary expenditures (dépenses budgétaires): Operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.

Departmental Performance Report (rapport ministériel sur le rendement): Reports on an appropriated organization’s actual accomplishments against the plans, priorities and expected results set out in the corresponding Reports on Plans and Priorities. These reports are tabled in Parliament in the fall.

full‑time equivalent (équivalent temps plein): A measure of the extent to which an employee represents a full person‑year charge against a departmental budget. Full‑time equivalents are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.

Government of Canada outcomes (résultats du gouvernement du Canada): A set of 16 high‑level objectives defined for the government as a whole, grouped in four spending areas: economic affairs, social affairs, international affairs and government affairs.

Management, Resources and Results Structure (Structure de la gestion, des ressources et des résultats): A comprehensive framework that consists of an organization’s inventory of programs, resources, results, performance indicators and governance information. Programs and results are depicted in their hierarchical relationship to each other and to the Strategic Outcome(s) to which they contribute. The Management, Resources and Results Structure is developed from the Program Alignment Architecture.

non‑budgetary expenditures (dépenses non budgétaires): Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

performance (rendement): What an organization did with its resources to achieve its results, how well those results compare to what the organization intended to achieve, and how well lessons learned have been identified.

performance indicator (indicateur de rendement): A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an organization, program, policy or initiative respecting expected results.

performance reporting (production de rapports sur le rendement): The process of communicating evidence‑based performance information. Performance reporting supports decision making, accountability and transparency.

planned spending (dépenses prévues): For Reports on Plans and Priorities (RPPs) and Departmental Performance Reports (DPRs), planned spending refers to those amounts that receive Treasury Board approval by February 1. Therefore, planned spending may include amounts incremental to planned expenditures presented in the Main Estimates.

A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their RPPs and DPRs.

plans (plan): The articulation of strategic choices, which provides information on how an organization intends to achieve its priorities and associated results. Generally a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead up to the expected result.

priorities (priorité): Plans or projects that an organization has chosen to focus and report on during the planning period. Priorities represent the things that are most important or what must be done first to support the achievement of the desired Strategic Outcome(s).

program (programme): A group of related resource inputs and activities that are managed to meet specific needs and to achieve intended results and that are treated as a budgetary unit.

Program Alignment Architecture (architecture d’alignement des programmes): A structured inventory of an organization’s programs depicting the hierarchical relationship between programs and the Strategic Outcome(s) to which they contribute.

Report on Plans and Priorities (rapport sur les plans et les priorités): Provides information on the plans and expected performance of appropriated organizations over a three‑year period. These reports are tabled in Parliament each spring.

results (résultat): An external consequence attributed, in part, to an organization, policy, program or initiative. Results are not within the control of a single organization, policy, program or initiative; instead they are within the area of the organization’s influence.

statutory expenditures (dépenses législatives): Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.

Strategic Outcome (résultat stratégique): A long‑term and enduring benefit to Canadians that is linked to the organization’s mandate, vision and core functions.

sunset program (programme temporisé): A time‑limited program that does not have an ongoing funding and policy authority. When the program is set to expire, a decision must be made whether to continue the program. In the case of a renewal, the decision specifies the scope, funding level and duration.

target (cible): A measurable performance or success level that an organization, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.

voted expenditures (dépenses votées): Expenditures that Parliament approves annually through an Appropriation Act. The Vote wording becomes the governing conditions under which these expenditures may be made.

Whole‑of‑government framework (cadre pangouvernemental): Maps the financial contributions of federal organizations receiving appropriations by aligning their Programs to a set of 16 government‑wide, high‑level outcome areas, grouped under four spending areas.

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