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How to Pass an Audit with Flying
Colours
Outcomes Report for What to do When the Auditor General Knocks
on Your Door
Workshop III of the Series: Accountability and Risk Management
in the Federal System
June 2006
How to Pass an audit with
flying colours
Outcomes Report for What to do when the
auditor general knocks on your door
Workshop III of the Series: Accountability and
Risk Management in the Federal System
June 2006
THE PUBLIC POLICY FORUM
Striving for Excellence in Government
The Public Policy Forum is an independent, not-for-profit organization aimed at
improving the quality of government in Canada through better dialogue between the
public, private and voluntary sectors. The Forum's members, drawn from business,
federal and provincial governments, the voluntary sector and organized labour, share a
belief that an efficient and effective public service is a key element in ensuring Canadian
competitiveness around the world and our quality of life at home.
Established in 1987, the Forum has gained a reputation as a trusted, neutral facilitator,
capable of bringing together a wide range of stakeholders in productive dialogue. Its
research program provides a neutral base to inform collective decision making. By
promoting more information sharing and greater links between governments and other
sectors, the Forum helps ensure that this country’s public policy is dynamic, coordinated
and responsive to future challenges and opportunities.
Public Policy Forum
Forum des politiques publiques
1405-130 Albert Street
Ottawa, ON KIP 5G4
Tel.: (613) 238-7160
Fax: (613)238-7990
www.ppforum.ca
ABOUT THE AUTHORS
This report was prepared by Sandra Lopes, Senior Research Associate, Public Policy
Forum and Nancy Averill, Director of Research and Methodology, Public Policy Forum.
ACKNOWLEDGEMENTS
This workshop was sponsored by IBM Canada. It is the third of a series of IBM
workshops held on the subject of accountability. Please visit your personalized portal to
IBM at: www.ibm.com/easyaccess/cfg.
TABLE OF CONTENTS
ABOUT THIS WORKSHOP SERIES .......................................................................................... 1
1. Know what to expect – Understand the audit process. ............................................... 3
2. Manage your programs and operations well............................................................... 4
3. Don’t wait until the auditor knocks! ........................................................................... 5
4. Provide all relevant information to the auditors. ........................................................ 5
5. Assign staff to help auditors. ..................................................................................... 6
6. Senior managers should be involved early and throughout the audit process. ........... 6
7. Commit to taking action to make improvements........................................................ 6
ANNEX 1 – AGENDA ............................................................................................................ 8
ANNEX 2 – PARTICIPANT LIST ............................................................................................. 9
ANNEX 3 – SPEAKERS’ BIOGRAPHIES................................................................................. 14
ANNEX 4 – PRESENTATION BY THE AUDITOR GENERAL OF CANADA ................................. 18
ANNEX 5 – PRESENTATION BY ARDATH PAXTON MANN, ASSISTANT DEPUTY MINISTER,
WESTERN DIVERSIFICATION CANADA ............................................................................... 44
PUBLIC POLICY FORUM
HOW TO PASS AN AUDIT WITH FLYING COLOURS
1
ABOUT THIS WORKSHOP SERIES
By Nancy Averill
Director of Research and Methodology
Public Policy Forum
There is little doubt that accountability is preoccupying federal public servants these
days. Public sector management systems are changing and public servants are trying to
keep up with new rules concerning accountability. Pressures to review, renew, and
redesign accountability systems are coming from a variety of sources. The public service
is being asked to:
Be accountable in Parliament.
The Canadian tradition of ministerial accountability is based on Parliament being
able to hold ministers individually and collectively to account for actions and
decisions taken within their portfolios and by the government as a whole. Public
servants, although answerable to Parliament (for example by providing factual
information at parliamentary committees), have not traditionally been accountable
to Parliament for the authorities they exercise on behalf of their minister.
However, research by the Canada School of Public Service suggests the burden of
accountability is shifting from ministers to public servants. Parliamentary
Committees, such as the Public Accounts committee, are holding public servants
publicly to account by requiring them to defend and justify personal decisions and
actions.
Manage horizontally.
Many files are now managed horizontally. This requires a collection of
departments to work together, often with central agencies. Accountability and
risk are shared by the collective. In these horizontally managed files, new
systems must be found to tailor the accountability to the inter-relationship of the
participating departments.
Negotiate new accountability relationships with partners who are delivering
services on the government’s behalf.
Under new public management systems, such as alternative service delivery,
public private partnerships and new agency models, the federal government now
delivers services with the involvement of partners who have different
accountability relationships with a minister. The traditional accountability
relationship, that can be graphically illustrated by a solid line connecting a
minister to departmental decision-making, has been replaced with a series of
dotted lines representing accountabilities divided among partners. Those partners
could include other levels of government and the private, not-for-profit and
academic sectors.
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Illustrate to the public that governments are accountable.
The public sector is under pressure to show it has its accountability house in
order, in light of high-profile auditor general audits and investigations that suggest
some management systems may have failed to be accountable for public funds. A
series of changes to ensure accountability are outlined in the recently proposed
Federal Accountability Act. They include an enhanced role for the auditor
general.
Put into practice a number of new public service management initiatives.
New measures to strengthen and modernize public sector management will
require changes on a host of accountability fronts.
The Public Policy Forum recognizes that in order for the public service to meet these
challenges, public servants will need to be able to understand the new expectations placed
on them. The bulk of the real work – and the work in progress – comes in translating
rules, frameworks and measures into workable processes. We have therefore developed
this series on accountability in the federal system to provide a neutral space for people
involved in new accountability practices to learn, exchange information, explore
implications, and share best practices among accountability practitioners.
The Public Policy Forum is grateful to IBM Canada for its financial support of this series.
PUBLIC POLICY FORUM
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WHAT TO DO WHEN THE AUDITOR GENERAL KNOCKS ON YOUR DOOR
On March 7, 2006, the Public Policy Forum held the third of a series of workshops on
accountability sponsored by IBM Canada. The workshop, entitled What to Do When the
Auditor General Knocks on Your Door, attracted leaders from the federal government,
academia, the voluntary sector, and the private sector to identify ways to prepare for and
respond to audit requests. The audit process has generated concern among public servants
as audit results have come under increasing media scrutiny.
The workshop agenda featured the Auditor General of Canada, Sheila Fraser, as the
keynote speaker. Ms. Fraser described the scope of her responsibilities and how
departments, agencies or other organizations are identified for audit. She took the
audience through the steps of an audit and advised how managers might prepare for such
an event.
The other speakers were:
•
•
•
•
Christian Rouillard, professor at the school of political studies at the University of
Ottawa, and an expert on accountability measures in government;
Ardath Paxton Mann, Assistant Deputy Minister with Western Diversification
Canada, who described the Vancouver Agreement and the special challenges of
horizontal initiatives for accountability measures;
Jean-Pierre Kingsley, Chief Electoral Officer at Elections Canada, who described
his recent positive experience with an auditor general audit; and
Johanne Charbonneau, vice-president and chief financial officer of the CBC, who
spoke to some audit trends and challenges related to the role of the auditor
general.
Together, speakers and participants identified the following seven ways to pass an audit
with flying colours.
1. Know what to expect – Understand the audit process.1
Participants and speakers said managers should have a good understanding of the role
and work of the auditor general’s office.
The auditor general is responsible for auditing federal government departments, territorial
governments, and 40 Crown corporations and agencies. The auditor general’s office
conducts three types of audits: financial audits, special examinations and performance
audits.
Financial audits ensure financial information is collected and recorded accurately. These
1
Much of the background information relating to the work of the Office of the Auditor General was found
at the office’s Web site. For more details, please visit: http://www.oag-bvg.gc.ca/
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audits resemble others undertaken by the private sector, though government audits also
determine whether financial transactions conform to specific laws and regulations
relating to program activities. If the auditor general identifies issues of concern, he or she
brings such issues to the attention of Parliament.
Special examinations are audits that evaluate the management and performance of Crown
corporations. A number of Crown corporations are required under the Financial
Administration Act to be audited every five years.
Performance audits ensure programs are run efficiently and have measurable outcomes
that meet the objectives of government policy. The auditor general’s office conducts 30
of these audits each year. The audits might involve a single program, activity or
management issue. Or they could look at a strategy or area of responsibility involving
multiple departments or agencies.
Once a department or agency is selected for audit, the office of the auditor general
conducts his or her work in three phases. In the planning phase, an audit team is created
and begins to learn about the mandate, legislative context, structure and operating
environment of the department or agency under examination. In this phase, the audit team
begins to develop expectations and criteria for evaluation.
In the examination phase, the audit team begins to gather information to evaluate the
organization against the profile it developed in the planning stage. This information
gathering could include interviews, reviewing documents and testing of transactions,
systems and controls.
In the reporting stage, the audit team prepares findings to be included in the auditor
general’s report to the House of Commons. Drafts of this audit report will be discussed
with the department or agency being audited. This provides the organization with an
opportunity to provide information or clarify the report’s conclusions.
2. Manage your programs and operations well.
Of course, participants noted that the best way to pass an audit is to manage programs
and operations effectively. Departments and agencies should ensure that they comply
with all applicable laws, policies and regulations. “Every modern manager, from the
front line to the executive committee table, must be capable of making decisions that
bring together: integrated financial and non-financial performance information; […];
options for flexible delivery but with due regard for appropriate control; and sound Public
Service values and ethics.”2 Departments should also manage risk effectively. On the
Treasury Board Secretariat Web site, an effective integrated risk management system is
described as consisting of four elements:
•
•
2
“Element 1: Developing the Corporate Risk Profile;
Element 2: Establishing an Integrated Risk Management Function;
Treasury Board Secretariat. The Four Pillars of Modern Comptrollership. Available at: http://www.tbssct.gc.ca/cmo_mfc/Intro2/pillars_e.asp
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•
•
HOW TO PASS AN AUDIT WITH FLYING COLOURS
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Element 3: Practicing Integrated Risk Management; [and]
Element 4: Ensuring Continuous Risk Management Learning”3
Information on outcomes and performance should be collected consistently. The
government’s policy on the management of government information describes the ways
in which information should be preserved. For example, federal government institutions
must:
•
•
•
•
“manage information to facilitate equality of access and promote public trust,
optimize information sharing and re-use, and reduce duplication, in accordance
with legal and policy obligations;
ensure that information created, acquired, or maintained to meet program, policy,
and accountability requirements is relevant, reliable, and complete;
document decisions and decision-making processes throughout the evolution of
policies, programs, and service delivery; and
implement governance and accountability structures for the management of
information, including during collaborative service delivery arrangements or
when information is shared with other federal government institutions, other
governments, or non-governmental organizations.” 4
3. Don’t wait until the auditor knocks!
Participants and speakers emphasized that departments, agencies and other organizations
that might be subject to an audit, or are concerned about how they might be meeting audit
requirements, should invite the auditor general’s staff into their organization before a
performance audit is undertaken. Including audit staff in project and strategic planning
can address many concerns before they become problems.
Also, if the Office of the Auditor General decides to conduct an audit, it is better to
ensure the organization’s staff is involved as early in the process as possible. It is in the
planning stage of a performance audit that organizations can help to clarify their role and
responsibilities. This can help to contextualize the project for auditors.
4. Provide all relevant information to the auditors.
Providing information to the Office of Auditor General in a consistent, and timely
manner is essential. Unwillingness to provide information can create the perception that
the organization has something to hide.
3
Treasury Board Secretariat. Integrated Risk Management Framework. Available at: http://www.tbssct.gc.ca/pubs_pol/dcgpubs/riskmanagement/rmf-cgr01-1_e.asp
4
Treasury Board Secretariat. Policy on the Management of Government Information. Available at:
http://www.tbs-sct.gc.ca/pubs_pol/ciopubs/tb_gih/mgih-grdg1_e.asp#eff
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5. Assign staff to help auditors.
An audit process can be lengthy. It is difficult to estimate how many hours of staff time
audits consume. Participants and speakers said an audit can place significant stress on
staff resources. However, this time commitment stands to brings about a more positive
outcome than otherwise. Assigning staff to an audit with adequate access to information
and senior staff is essential.
This may be a particularly important strategy for managers involved in horizontal
initiatives, such as the Vancouver Agreement , which involves the federal government,
the government of British Columbia and the City of Vancouver. Together, these
governments and many other stakeholders are working to revitalize the Downtown
Eastside of Vancouver, one of the poorest neighbourhoods in the country with high rates
of drug use and HIV infection. As a horizontal initiative involving a number of players,
accountability measures and responsibilities are complicated. Helping auditors
understand the various players’ roles, and facilitating dialogue ensures that the process is
a positive one, for both the auditors and the organization being audited. The Vancouver
Agreement has assigned a team to respond to auditor questions and requests for
documents and other information.
6. Senior managers should be involved early and throughout the audit process.
Ensuring senior managers are involved early and throughout an audit process can
demonstrate support of the audit to an organization’s staff. It can help to ensure that the
scope of the audit is fully understood and supported by the organization.
This was a useful strategy for the CBC during its audit process. The broadcaster created
an audit team made up entirely of vice-presidents. Despite the fact the CBC is a
decentralized organization, these VPs were able to support the audit process by clarifying
the network’s mission and mandate. Since the audit was large in scope, it was senior
management that was best able to support it.
7. Commit to taking action to make improvements.
The audit process can be a learning experience for both the audit team and the
organization being audited. In order to ensure that the audit experience is a positive one,
organizations should commit to acting on the recommendations, workshop speakers and
participants said. This, of course, underlines the need to have organizations involved in
the process.
In 2005 Elections Canada was audited with very positive results. Among the findings the
auditor’s report noted that:
•
•
“Elections Canada ensures that it is ready for an election call;
significant effort is devoted to maintaining the information needed to prepare the
preliminary lists of electors; [and]
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HOW TO PASS AN AUDIT WITH FLYING COLOURS
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controls are in place to monitor compliance with the Canada Elections Act”
However, the report also recommended a few ways Elections Canada could improve its
activities. For example, it suggested the agency “develop and implement a human
resources plan and a succession plan that are linked to its long-term strategic direction
and objectives, and establish key performance indicators and obtain information on its
performance for the management of human resources.”5 In response to this
recommendation, Elections Canada promised to formalize its human resource plan in the
context of the Public Service Modernization Act, while also meeting the requirements of
the Public Service Employment Act and the Canada Elections Act. Elections Canada also
promised to review its performance indicators in HR and establish new indicators as
appropriate.
Conclusion
On April 11, 2006, the Government of Canada introduced the Federal Accountability Act
which proposed expanding the role of the Office of the Auditor General to:
•
•
•
“give the Auditor General the authority to ‘follow the money’ by inquiring into
the use of funds that individuals, institutions, and companies receive under a
funding agreement with any federal department, agency, or Crown corporation;
require the Government to include provisions in all funding agreements that
recipients keep records and co-operate with the Auditor General on request; and
require every department to review, at least once every five6 years, the relevance
and effectiveness of its grants and contributions programs.”
Given the high profile given to recent audits, such as the audit of the former government
sponsorship program, there will likely be continued interest in the role of the auditor
general. The Public Policy Forum hopes this guide will help managers to prepare for an
audit and understand the role of the Office of the Auditor General in promoting good
public sector management.
5
Office of the Auditor General. “Elections Canada—Administering the Federal Electoral Process” Chapter
6 of Annual Report, 2005. Available at: http://www.oagbvg.gc.ca/domino/reports.nsf/html/20051106ae_e.html
6
For more information please visit the Federal Accountability Act and Action Plan Website:
http://www.faa-lfi.gc.ca/
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ANNEX 1 – AGENDA
Workshop Series
Accountability and Risk Management in the Federal System:
What to do when the Auditor General
Knocks on Your Door
March 7, 2006
7:30-8:00 a.m.
Registration and Breakfast
8:00-8:05 a.m.
Welcome and Introduction
8:05-9:00 a.m.
Introduction by the Auditor General
The Auditor General of Canada will describe what departments,
agencies and other organizations can expect from an audit and
share some key ways to prepare for a successful audit experience.
Sheila Fraser, Auditor General of Canada
9:00-9:15 a.m.
Health Break
9:15-11:00 a.m.
Learning From Experience: Advice on Preparing for an Audit
Leaders of a number of federal organizations will describe their
experience with the Auditor General’s audit process. They will
provide practical advice on how to prepare an organization.
Chair: Christian Rouillard, Professor, School of Political Studies,
University of Ottawa
•
•
•
Ardath Paxton Mann, Assistant Deputy Minister, Western
Diversification Canada will speak to the Vancouver
Agreement and the special challenges of horizontal initiatives.
Jean-Pierre Kingsley, Chief Electoral Officer, Elections
Canada will advise on how to “pass” an OAG audit with
flying colours.
Johanne Charbonneau, Vice President and Chief Financial
Officer, CBC will speak to Crown Corporation’s audits
trends and challenges.
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ANNEX 2 – PARTICIPANT LIST
Workshop Series
Accountability and Risk Management in the Federal System:
What to do when the Auditor General
Knocks on Your Door
March 7, 2006
Participants
Ms. Kristine Allen
Legal Counsel
Canada Border Services Agency
Ms. Nancy Allen
Manager, Financial Operations
Precarn Incorporated
Ms. Maureen Armstrong
A/General Counsel
Canadian Human Rights Commission
Ms. Nancy Averill
Director, Research and Methodology
Public Policy Forum
Ms. Lorna Blackett
Director of Planning and Special
Initiatives
Internal Audit Branch
Service Canada
Ms. Carol Blotniuk
Manager, National Accommodation
Management
Public Works and Government Services
Canada
Ms. Elise Boisjoly
Director General, Government On-Line
Branch Chief Information Officer Sector
Industry Canada
Ms. Dale Barbour
A/Director General
Human Resources and Social
Development Canada
Mr. Mitch Bouchard
Client Manager, Federal Government
IBM Canada Ltd
Ms. Colleen Barnes
Senior Chief Strategic Planning and
Trade
Department of Finance Canada
Mr. Brad Brohman
Director
Human Resources and Social
Development Canada
Mr. Jacques Bérubé
Chief Financial Officer
United Way of Canada
Ms. Carol Buckley
Director General Special Projects
Natural Resources Canada
10 HOW TO PASS AN AUDIT WITH FLYING COLOURS
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Mr. Ralph Chapman
Vice President, Federal Government of
Canada Team
IBM Canada Ltd
Ms. Aileen Davies
Director General
Public Safety and Emergency
Preparedness Canada
Ms. Francine Charlebois
Special Advisor
Dispute Resolution Services
Justice Canada
Ms. Mary Dear
Manager, Resource Management
Agriculture and Agri-Food Canada
Ms. Elizabeth Cherrett
Senior Policy Analyst
Industry Canada
Mr. Pierre Désautels
Director of Finance Procurement and
Facilities Management Services
National Capital Commission
Ms. Marie P. Clennett
Vice President
Public Service Commission of Canada
Mr. Kim Devooght
Vice President, Federal Public Sector
IBM Canada Ltd
Amanda Coe
Service Canada
Ms. Micheline Dubé
Vice President, Corporate Affairs and
Chief Operating Officer
National Capital Commission
Mr. Terry Colpitts
Director
Policy, Partnership Corporate Affaris
Service Canada
Ms. Martha Connolley
Director Values and Ethics Group
Canadian Nuclear Safety Commission
Mr. Bruce Currie-Aldez
Senior Policy Analyst
International Development Research
Centre
Ms. Marie-France D'Auray-Boult
Director General Performance and
Knowledge Management
Canadian International Development
Agency
Mr. Jorge da Silva
Director Audit and Assurance Affairs
Canada
Indian and Northern Affairs Canada
Ms. Carol Anne Esnard
Secretary to Council
Canadian Institutes of Health Research
Mr. Gary Evans
Director Government Relations and
Public Affairs
Association of Universities and Colleges
of Canada
Ms. Diane Faucher
A/Finance Director
Canadian Museum of Nature
Mr. Tony Fenn
Counsel
Health Canada
Ms. Manon Fillion
Director
Corporate Accounting
Service Canada
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HOW TO PASS AN AUDIT WITH FLYING COLOURS
Ms. Sheila Fraser
Auditor General of Canada
Office of the Auditor General of Canada
Ms. Susan Manion
Director General Counsel
Justice Canada
Ms. Glynnis French
Deputy Director
FinTrac
Ms. Sandra C. Markham
General Counsel
Justice Canada
Mr. Jim Harlick
Assistant Deputy Minister
Public Health Agency of Canada
Ms. Danielle Massie
Analyst-OAG Liaision
Human Resources and Social
Development Canada
Mr. Michel Houle
Vice President Risk and Financial
Services Chief Financial Officer
Canadian Commercial Corporation
Mr. Oliver Kent
Partner
IBM Canada Ltd
Mr. Jean-Pierre Kingsley
Chief Electoral Officer of Canada
Elections Canada
Mr. Jacques Levesque
Director Governance Corporate Social
Responsibility
The Conference Board of Canada
Mr. Andrew Lieffe
Director General
Indian and Northern Affairs Canada
Rudi Loepp
Client Services
IBM Canada
Ms. Sandra Lopes
Research Associate
Public Policy Forum
Mr. Richard Makinen
Corporate Accountant
International Development Research
Centre
Ms. Barbara McNab
Director General
Internal Audit Branch
Service Canada
Ms. Danielle Menard
Director
Policy and International Relations
Natural Sciences and Engineering
Research Council of Canada
Ms. Natalie Moore
Senior Corporate Planning Analyst
Agriculture and Agri-Food Canada
Mr. Sean Moore
Partner/Public Policy Advisor
Gowling Lafleur Henderson LLP
Ms. Elizabeth Murphy-Walsh
Director General
Human Resources and Social
Development Canada
Mr. Egidio Nascimento
Vice President, Finance
Genome Canada
Ms. Ruth Naylor
Chief/Counsel
Justice Canada
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12 HOW TO PASS AN AUDIT WITH FLYING COLOURS
Mr. Sean O'Dell
Executive Director
Transport Canada
Mr. Roger Paar
Manager, Auditor General Liaision
Health Canada Audit and
Accountablility Bureau
Government of Ontario
Mr. Alan Paul
Vice President and Chief Financial
Officer
Toronto Port Authority
Ms. Ardath Paxton Mann
Assistant Deputy Minister British
Columbia Regional Office
Western Economic Diversification
Canada
Ms. Lise Plouffe
Director
Client Services
Canadian Radio-television and
Telecommunications Commission
Mr. Thomas Plumridge
Director of Internal Audit
Enterprise Cape Breton Audit
Ms. Anne Richer
Finance Manager
Canadian Centre for Substance Abuse
Ms. Anne-Marie Robinson
Vice President Corporate Management
Branch
Public Service Commission of Canada
Professor Christian Rouillard
Associate professor Canada research
Chair in Governance and Public
Management
University of Ottawa
PUBLIC POLICY FORUM
Mr. Stan Roy
Partner, Federal Government Business
Consulting Services
IBM Canada Ltd
Mr. Richard Saillant
Acting Director Rail Policy
Transport Canada
Ms. Micheline Saurette
Director
Agriculture and Agri-Food Canada
Ms. Linda Seguin
Director
Public Works and Government Services
Canada
Ms. Shelley Senova
Managing Consultant
IBM Canada Ltd
Ms. Susan Spencer
Director, Information Technology
Services
Transport Canada
Ms. Sharon Sutherland
University of Ottawa
Mr. Normand Therrien
Finance Officer
Genome Canada
Ms. Sherri Torjman
Vice President
Caledon Institute of Social Policy
Ms. Isabelle Trepanier
A/Director
Transport Canada
Mr. Jean-Francois Trépanier
Chief Operations Officer
Federation of Canadian Municipalities
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Ms. Martine Vadnais
Performance Management Manager
Infrastructure Canada
Ms. Lesley Wharton
Audit Manager
Environment Canada
Ms. Coleen Volk
Assistant Deputy Minister
Department of Finance Canada
Ms. Jodi White
President
Public Policy Forum
Ms. Lori Watson
Associate Partner
IBM Canada Ltd
Mr. Paul Wheatley
Deputy Director, Evaluation Division
Justice Canada
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ANNEX 3 – SPEAKERS’ BIOGRAPHIES
Sheila Fraser, FCA
Auditor General of Canada
Sheila Fraser was appointed Auditor General of Canada on 31 May 2001.
Born in Dundee, Quebec, Ms. Fraser earned a Bachelor of Commerce degree from
McGill University in 1972 and became a Chartered Accountant in 1974.
As Auditor General, Ms. Fraser has focussed the Office’s efforts on serving the needs of
parliamentarians and ensuring they have objective and reliable information with which to
scrutinize government activities and hold the government to account for its stewardship
of public funds. She has promoted the use of plain language in the Office’s performance
audit reports tabled in the House of Commons. At her initiative, Canada was the first
legislative audit office to request a review of its performance audit practice in an effort to
provide assurance about the quality of its work. In 2004, an international team made up
of representatives of the legislative audit offices of the United Kingdom, Norway, France
and the Netherlands completed a highly favourable report.
Before joining the Office, Ms. Fraser enjoyed a fruitful and challenging career with the
firm of Ernst & Young, where she became a partner in 1981. In the Quebec City office,
she was responsible for a wide range of private and public sector clients. She participated
in several assignments with the Auditor General of Quebec, as well as with several
departments of the Government of Quebec. She joined the Office of the Auditor General
of Canada as Deputy Auditor General in January 1999.
Ms. Fraser has always been active in her profession, at both the provincial and national
levels. For her noteworthy service to the auditing and accounting professions, she was
awarded the Prix Émérite 1993 and the designation "Fellow" by the Ordre des
comptables agréés du Québec in 1994 and by the Institute of Chartered Accountants of
Ontario in 2000. She received the Governor General's medal commemorating Canada's
125th anniversary in 1992. Ms. Fraser has also been awarded honorary Doctor of Laws
degrees from Simon Fraser University and Queen’s University that recognize her
contribution to the fields of accounting and legislative auditing.
Ms. Fraser served as the Chair of the Public Sector Accounting Board of the Canadian
Institute of Chartered Accountants in 2004-05. She currently chairs the Working Group
on Environmental Auditing and the Sub-Committee on Independence of Supreme Audit
Institutions, two committees of the International Organization of Supreme Audit
Institutions (INTOSAI).
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Christian Rouillard
Associate professor at the School of Political Studies
University of Ottawa
Associate professor at the School of Political Studies of the University of Ottawa where
he holds the Canada Research Chair in Governance and Public Management. He holds a
PhD in political science (with specialization in public administration) from Carleton
University. His areas of research include governance and the renewal of managerial
theory and practices, particularly through critical study of power phenomena in complex
organizations, new public management (theory and practice), organizational downsizing
and workforce reduction, as well as, more recently, public-private partnerships (P3s).
He has published two books, contributed several chapters to collective works and written
numerous articles for scientific journals such as: Administrative Theory & Praxis – ATP;
Journal of Managerial Psychology; Canadian Public Administration/Administration
publique du Canada; Canadian Public Policy/Analyse des politiques; Management
international/International Management/Gestión Internacional; Revue gouvernance;
Relations industrielles/Industrial Relations; and Globe: revue internationale d'études
québécoises. He is currently the editor of Revue gouvernance and sits on the editorial
committee of Canadian Journal of Political Science where he is responsible for the
French book reviews.
Ardath Paxton Mann
Assistant Deputy Minister, BC Region
Western Economic Diversification Canada
A political science graduate of the University of Manitoba, Ardath Paxton Mann joined
the federal public service as Assistant Deputy Minister, BC Region, for Western
Economic Diversification Canada (WD) in July 2001 after a seventeen-year career with
the Government of British Columbia.
Since joining WD, Ardath has become the Federal Chair of the Vancouver Agreement,
Chair of the Urban Aboriginal Strategy, and Chair of the Pacific Council of Senior
Federal Officials. She is the Past President of the Institute of Public Administration of
Canada (IPAC) Victoria and a Director of the IPAC National Board. Ardath also serves
as Chair of the Public Sector Campaign on the United Way Cabinet and is the Chair of
the Board of the Institute for Citizen-Centred Service. She chairs the Vancouver
Working Group for the World Urban Forum to be held in Vancouver in June 2006, and is
a member of the International Women’s Federation.
While with the Provincial Government, Ardath held a number of senior positions in
central agencies – as Deputy Secretary to Cabinet responsible for the Cabinet committee
on Economic Development and Public Affairs Counsel in the Central Public Affairs
Bureau – and line ministries – Labour, Advanced Education, Regional & Economic
Development, Development Trade and Tourism, Small Business Tourism and Culture,
and Competition, Science & Enterprise. Most recently, Ardath headed up the BC
Government’s Deregulation Office.
Ardath’s assignments have included responsibility for regional and community
16 HOW TO PASS AN AUDIT WITH FLYING COLOURS
PUBLIC POLICY FORUM
development, entrepreneurship, Aboriginal economic development, communities in
transition, and the provision of policy and program support to small businesses in British
Columbia.
Jean-Pierre Kingsley
Chief Electoral Officer
Elections Canada
Jean-Pierre Kingsley was born July 12, 1943, in Ottawa. He was educated in Ottawa,
receiving a B.A. in Commerce and a Master's degree in Hospital Administration from the
University of Ottawa. Before undertaking graduate studies, he worked for a year with
IBM and over a year with Travelers Insurance.
Since his appointment as Canada's Chief Electoral Officer in February 1990, he has been
responsible for the management of all federal electoral events, including the 1992 federal
referendum, the 1993, 1997 and 2000 general elections, and numerous by-elections. JeanPierre Kingsley has instituted significant changes within the Elections Canada
organization, as well as orchestrating and implementing major electoral reforms. Among
his major accomplishments as Chief Electoral Officer are the development of the
National Register of Electors (permanent voters list) and the introduction of computer use
in all areas of electoral administration, from digitized geocartography to local field office
communications and management. His accomplishments have contributed to Elections
Canada's reputation as a world leader in electoral management.
Before his nomination by the House of Commons as Chief Electoral Officer of Canada,
he held a variety of other positions in both the private and public sectors, notably:
Executive Director of Edmonton's Charles Camsell Hospital in the early 1970s, where he
redefined the hospital's mission to include clinical teaching and added the Edmonton
community as a target group;
President and Chief Executive Officer of the Ottawa General Hospital (1977-81); he
spent the first three years overseeing the building of the new hospital and the last year
making the hospital fully functional as a tertiary care teaching and research facility.
Following that, he was appointed:
•
•
•
•
Deputy Secretary (Program Evaluation), Ministry of State for Social Development
(1981-84);
Deputy Secretary, Personnel Policy Branch, Treasury Board Secretariat (198487);
Assistant Deputy Registrar General, Department of Consumer and Corporate
Affairs (1987-90). In this post he was responsible for administering the conflict of
interest code for Cabinet ministers, parliamentary secretaries, Governor in
Council appointees and ministers' exempt staff.
He was also a member and Chairman of the Board of the Montfort Hospital in
Ottawa from 1981 to 1990.
In 1992, on behalf of the United Nations, he chaired an international meeting of countries
supporting democratic development.
PUBLIC POLICY FORUM
HOW TO PASS AN AUDIT WITH FLYING COLOURS
17
He is currently a member of the board of the International Foundation for Election
Systems (IFES) as well as a member of the International IDEA (Institute for Democracy
and Electoral Assistance) electoral management body.
He is co-chair of the International Advisory Council to IFES.
Jean-Pierre Kingsley is married to Suzanne Potvin, and they have three children – MarieFrance, Justin and Michèle.
Johanne Charbonneau
Vice-President and Chief Financial Officer
CBC/Radio-Canada
Johanne Charbonneau is the Vice-President and Chief Financial Officer
of CBC/Radio-Canada. Her responsibilities include all aspects of financial management
and administration for the Public Broadcaster, a position she has held since November
2001.
Her experience prior to CBC/Radio-Canada includes broad financial and senior
management experience acquired in both the public and private sectors. After a short
stint in government and in the banking sector, Ms. Charbonneau spent 15 years at the
Canada Deposit Insurance Corporation, the last eight as Vice-President Finance and
CFO. Her most recent position before joining CBC/Radio-Canada was that of VicePresident, Resources and CFO, at the International Development Research Centre
(IDRC).
Ms. Charbonneau is a Certified General Accountant (CGA) and holds an MBA from
Queen's University. She is a member of the Financial Executives International (FEI) and
the Treasury Management Association of Canada (TMAC), and has played an active role
on both boards in the past. She is also the Vice-Chair of the Credit Committee of the
Alterna Savings and Alterna Bank and is serving a three-year term on the Certified
General Accountants of Ontario’s Board of Governors.
18 HOW TO PASS AN AUDIT WITH FLYING COLOURS
PUBLIC POLICY FORUM
ANNEX 4 – PRESENTATION BY THE AUDITOR GENERAL OF CANADA
What to do when the
Auditor General knocks
on your door
Sheila Fraser, FCA
Auditor General of Canada
Office of the Auditor General of Canada
Office of the Auditor General of Canada
Office of the Auditor General of Canada
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PUBLIC POLICY FORUM
HOW TO PASS AN AUDIT WITH FLYING COLOURS
44
444
ANNEX 5 – PRESENTATION BY ARDATH PAXTON MANN, ASSISTANT DEPUTY MINISTER,
WESTERN DIVERSIFICATION CANADA
The Vancouver Agreement:
Challenges and Opportunities
of Working Horizontally
Public Policy Forum
March 7, 2006
(
•
•
•
•
Context
Horizontal Partnerships
Lessons Learned
Conclusion
)*** +
• Crisis in Vancouver’s
Downtown Eastside
• Complex problems
,
• Coordination between
orders of government
• A unique model of
governance is born.
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• Renewed for 20052010
• International
interest: Chile
• Award recognition:
IPAC, APEX, the
United Nations
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• Understand how you are being
perceived
• Work to facilitate the conversation
• Document the conversation
• Vancouver Agreement
strengths - FLEXIBILITY
• We must be accountable,
while remembering the
importance of being
creative, flexible and
innovative.
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