Audit of British Columbia and Yukon Region Governance

Audit Report
Internal Audit and Accountability Branch
Citizenship and Immigration Canada
January 2010

Table of Contents

• Executive Summary
• 1.0 Introduction
  • 1.1 Background
    • 1.1.1 About the Department
    • 1.1.2 British Columbia and Yukon Region – Organization
    • 1.1.3 Environmental Context
  • 1.2 Audit Objectives
  • 1.3 Audit Criteria
  • 1.4 Audit Scope
  • 1.5 Audit Methodology
• 2.0 Audit Conclusions
• 3.0 Observations and Recommendations
  • 3.1 Governance Processes
    • 3.1.1 Governance and Strategic Direction
    • 3.1.2 Accountability
    • 3.1.3 Values and Ethics
    • 3.1.4 Results and Performance
  • 3.2 Risk Management
• Appendix A: British Columbia and Yukon Region Organization Chart
• Appendix B: Summary of British Columbia and Yukon Region Productivity Versus the CIC Network
• Appendix C: Detailed Criteria for the Audit
• Appendix D: British Columbia and Yukon Region Committee Structure
• Appendix E: Committee Membership
• Appendix F: Management Action Plan
• Appendix G: Audit Time Line

List of acronyms

Executive Summary

The 2009–2010 risk-based audit plan of Citizenship and Immigration Canada’s (CIC) Internal Audit and Accountability Branch included an audit of governance of the British Columbia and Yukon (BCY) Region. The audit focused on the governance and risk management frameworks in place. The BCY Region was selected as a result of our analysis of operations from an audit perspective of risk factors. The on-site field work was conducted from September 30 to October 2, 2009.

The audit was conducted to be in accordance with the Government of Canada’s Policy on Internal Audit and the Institute of Internal Auditors professional practice standards.

CIC is responsible for the selection and processing of applications to come to Canada on a temporary or permanent basis, and helping newcomers to Canada adapt to Canadian society and become citizens. The Operations sector, through the Assistant Deputy Minister of Operations, is responsible for the delivery of CIC programs. The BCY Region is one of the domestic regions of the CIC Operations sector, which deals with program delivery.

The objective of the audit was to assess the adequacy of the governance framework in the Region. The audit scope covered all significant aspects of the BCY Region governance processes and risk management practices. The audit consisted of two lines of enquiry: governance processes and risk management practices.

The audit concluded that the Region met or exceeded our expectations in terms of the strength of their governance framework in managing the operations in the Region. Specifically, we found that:

• governance processes met our expectations; and
• risk management practices exceeded our expectations.

The report identified some areas for improvement and consequently made the following recommendation:

• Management should define relevant qualitative and quantitative measures for all key activities it engages in to ensure that its objectives are met and that performance information is available for managerial decision making.

The following report provides detailed observations and recommendations. Management’s responses and action plan, along with proposed implementation dates for the recommendation, are included.

1.0 Introduction

The 2009–2010 risk-based audit plan of CIC’s Internal Audit and Accountability Branch includes the conduct of audits of governance. These audits focus on the governance and risk management frameworks in place. The BCY Region was selected as a result of our analysis of operations from an audit perspective of risk factors. The on-site field work was conducted from September 30 to October 2, 2009.

1.1 Background

In 2003, the Treasury Board Secretariat (TBS) introduced the Management Accountability Framework to provide a basis for bilateral discussions between deputy heads and the Secretary of the Treasury Board to identify and agree on management issues requiring priority attention. The framework sets out expectations for management on how to achieve the intended results.

1.1.1 About the Department

CIC is responsible for the selection and processing of applications for temporary or permanent residence, and helping newcomers to Canada adapt to Canadian society and become citizens. Key legislation empowering the Department include the Department of Citizenship and Immigration Act (1994), the Immigration and Refugee Protection Act (IRPA, 2002) and the Citizenship Act (1977). The Operations sector, through the Assistant Deputy Minister of Operations, is responsible for the delivery of CIC programs. The BCY Region is one of the domestic regions of the CIC Operations sector, which deals with program delivery. Domestically, this translates into five operational business lines: the immigration program, the temporary resident program, the refugee program, the integration program and the citizenship program. All these programs are discussed in greater detail in the following sections.

1.1.1.1 Immigration Program

Permanent Residents

IRPA lists four specific classes (Live-in Caregiver, Permit Holders, Protected Persons and Spouse/Common-Law Partners) under which a person may apply for permanent residence from within Canada.

Any foreign national in Canada who does not meet the criteria for eligibility under any of the four permanent resident classes, or who is inadmissible, may request an exemption from any legislative or regulatory requirements on humanitarian and compassionate grounds.

Applications for permanent residence in Canada are submitted through the Case Processing Centre (CPC) in Vegreville (CPC-V). When CPC-V cannot process or conclude on a case, it is referred to a local CIC office in one of the five domestic geographic regions for processing based on specific referral criteria. In most cases, all fees are paid by applicants when they send their applications to the CPC, but local offices accept payment in the form of cash, credit card or money orders.

Business Immigration – Entrepreneur Program

There are three separate programs within Business Immigration: Self-Employed, Investor and Entrepreneur. The Entrepreneur Program is the only program of the three with implications for domestic regions. The selection of entrepreneurs is done overseas while the monitoring of conditions imposed on entrepreneurs is done by inland offices in domestic regions. Entrepreneurs are granted permanent residence but must meet the conditions imposed on them for a period of at least one year. Once entrepreneurs have satisfied the conditions, they are required to apply to have the conditions cancelled.

Currently, there are both pre-IRPA and post-IRPA cases being monitored in Canada. Pre-IRPA cases have two years to meet the terms and conditions while post-IRPA cases have three years to do so.

Permanent Resident Cards

Since IRPA came into effect on June 28, 2002, new permanent residents of Canada have been provided with a permanent resident (PR) card within weeks of becoming permanent residents. New immigrants selected under IRPA are automatically processed for a PR card as part of their application for permanent residence. Permanent residents who were landed before the new Act came into effect (pre-IRPA) are required to apply for a PR card.

Applications for PR cards are sent to CPC-S-Sydney (CPC-S) in Nova Scotia where they are processed. A separate card production facility produces the actual card. Once the application has been processed and the card is produced, it is sent directly to the permanent resident in the case of “post-IRPA” applicants, while PR cards for “pre-IRPA” applicants and PR card renewals are sent to the local CIC office for distribution to the client. Local CIC offices in the regions are responsible for distributing the PR cards to clients as well as photo retakes and signature corrections for cards with errors. CPC-S also refers cases to the local office for residency obligation decisions whenever the applicant’s eligibility for permanent residence is questionable and follow-up with the applicant is required.

1.1.1.2 Temporary Resident Program

Temporary Residents

Temporary residents include workers, students, visitors and temporary resident permit holders. A person may apply to extend or change their status as a temporary resident in Canada beyond the initial period of stay that was granted.

Applications for temporary residence extensions are processed by CPC-V and only those cases requiring further clarification are referred to local offices in the regions.

1.1.1.3 Refugee Program

Inland Refugee Processing

A claim for refugee protection can be made at any port of entry or at any CIC office in Canada. The role of the CIC officer, when the claim is presented inland, is to determine whether or not a person is eligible to have a claim assessed by the Immigration and Refugee Board (IRB). Since the final determination for the applicant is made by the IRB and not CIC, this type of processing has also been called refugee “intake,” a type of pre-screening of claimants for the IRB.

CIC officers refer eligible claimants to the IRB for final determination and ineligible people to the Canada Border Services Agency (CBSA) for removal from Canada. A person who has been determined by the IRB to be a Convention refugee or a person in need of protection returns to CIC for processing as a permanent resident in the same way as all other applicants for permanent residence.

Pre-Removal Risk Assessment

The Pre-Removal Risk Assessment (PRRA) process is triggered by the execution of a removal order issued by the CBSA. A CBSA officer sends a Notification Regarding PRRA to the individual facing a removal order with the accompanying application and the address of the CIC office where they should send their application. There are no fees associated with a PRRA application.

PRRA is used to evaluate the risk that individuals face upon returning to their country. Any person awaiting removal from Canada who alleges risk of persecution, torture, or cruel and unusual treatment or punishment if returned to their country of nationality or former residence will not be removed prior to a risk assessment.

PRRA decision makers are responsible for assessing the risk applicants would face upon return to their country of origin. If the PRRA officer determines that there are no risks for the individual in returning to that country, the person will be removed. Under a positive determination, PRRA offers the same protection as the IRB process.

1.1.1.4 Integration Program

The settlement program is designed to deliver services to help newcomers to Canada adapt. These programs are delivered through contribution agreements with service providers. Contribution agreements with service provider organizations are generally managed by local Citizenship and Immigration centres.

The resettlement program offers related services exclusively to refugees and is delivered through the Resettlement Assistance Program (RAP). This program, intended to facilitate the resettlement of refugees in Canada, is also delivered through contribution agreements with service provider organizations.

Due to agreements between the federal government and certain provinces, there is variation in the extent to which each domestic region delivers these programs. Within the British Columbia and Yukon Region, there is an agreement in place with the Province of British Columbia to deliver the majority of settlement services in British Columbia. The Region retains responsibility for these services in the Yukon Territory as well as RAP in both British Columbia and Yukon.

1.1.1.5 Citizenship and Multiculturalism Program

Applications for citizenship and proof of citizenship are two major lines of business of the citizenship program. Other application types include applications to register and retain citizenship, and applications to renounce or resume citizenship.

Applications for Canadian citizenship are sent to CPC-S, which ensures that all required documents and fees are submitted with the application. Once the application is processed, it is forwarded to the CIC local office in the Region closest to where the applicant lives. The local office reviews the application to determine if the applicant meets residency, criminality and security requirements. In addition, the office administers language and knowledge tests and, when necessary, arranges interviews with a citizenship judge. The final stage in granting citizenship occurs at a citizenship ceremony where the applicant takes the oath of Canadian citizenship and receives the Certificate of Canadian Citizenship.

In October 2008, responsibility for the Multiculturalism Program was transferred to CIC. Multiculturalism fosters increased intercultural understanding and supports the goal of Canadians living in a society where they are treated fairly and equitably, regardless of their background. The Multiculturalism Program draws its mandate from the Canadian Multiculturalism Act and the Canadian multiculturalism policy embedded in the Act.

The program provides financial support through grants and contributions to Canadian not-for-profit organizations and individuals to address issues affecting ethnocultural communities, enhance their participation in society, address racism and discrimination, and improve cross-cultural understanding. It also supports projects that will lead to institutional change so that barriers are addressed with policies and practices that are inclusive and sustainable. The delivery of these activities is ensured through local CICs.

1.1.2 British Columbia and Yukon Region – Organization

The British Columbia and Yukon Region is comprised of regional headquarters and a network of local offices that offer a variety of services across the province. Appendix A illustrates the Region’s organizational chart while table 1 below provides an overview of the Region by management area.

Note. Figures as per BCY 2009–2010 budget allocation.

Regional headquarters are comprised of the following directorates that support regional operations:

• Office of the Regional Director General.
• Finance and Administration – supports regional operations through the provision of corporate services in the areas of finance and administration.
• Human Resources – provides human resources services to the Region.
• Information Management and Technologies – provides information management and technologies services to the Region.
• Communications and Executive Services – supports the communications and executive services needs of the Region.
• Programs – provides policy expertise on operations, planning, risk management and reporting services in the Region.

Local offices are included in the Operations Directorate, which provides citizenship and immigration services to the public described in section 1.1.1 above. These offices are:

• Vancouver Admissions – comprised of Corporate Services, Client Services and Community Engagement, Integration and Citizenship and Immigration streams as depicted in Appendix A, operating out of several offices located in the lower mainland.
• Victoria
• Kelowna
• Nanaimo
• Prince George
• Whitehorse

1.1.3 Environmental Context

This section of the report highlights some of the operating environment issues facing the Region. They are presented here in no particular order and for information purposes only.

• Work force issues – The Region has identified staffing pressures owing to an increased demand for knowledge workers, representative work force requirements and an experience gap among staff. Consequently, the Region faces pressures to find and retain qualified staff to deliver on its mandate.
• Increased public expectation and scrutiny – Increased focus on governance, accountability and results by parliamentarians and the public through greater transparency and accountability. This leads to increased reporting pressures that take time away from the Region’s mandate for operational delivery.
• Strategic review – Internal review of operations to streamline and focus operations. This initiative is led by NHQ but will result in unknown changes to the way the Department operates. Impacts on the Region are unknown at this time but must still be considered by the Region in contemplating its operations.
• Economy – While the economy is stalling, immigration still needs to respond to long-term and short-term labour shortages. This means that there are still demands on the Region to deliver despite the struggling economy.
• Program demands – Pressures with respect to inventory management, improved productivity and consistency remain pressures on programs while at the same time introducing new programs and the modernization of others. All these demands place a strain on regional resources as they are asked to continue to deliver while meeting these other goals.
• Partnerships – Increased interest shown by new players who want a voice, role, influence and support for departmental activities. As the importance of immigration continues to grow, the roles of new and historical partners change, often requiring increased regional involvement to manage these relations. These roles will vary depending on the subject and, in certain cases, may require national support.
• Immigration trends – Increased demand and uptake, and non-discretionary business lines growing significantly. This means that the unplanned volumes produced by the Region are growing faster than anticipated, placing strain on the Region’s resources.
• 2010 Olympics – Upcoming Olympics will add pressures to the Region as resources are redirected to activities to support the Games. The demands due to the Games will have an impact on the Region’s ability to meet departmental needs and targets.

All of these factors pose risks and challenges to the Region in its efforts to achieve its objectives.

1.2 Audit Objectives

The objective of the audit was to assess the adequacy of the governance framework in the Region.

1.3 Audit Criteria

The criteria used in the audit are based on the Management Accountability Framework produced by the Treasury Board of Canada as well as relevant Treasury Board and CIC legislation, policies and directives. The detailed criteria for the audit are presented in Appendix C.

1.4 Audit Scope

The audit scope includes activities in the BCY Region under two lines of enquiry, covering all significant aspects of the BCY Region governance and risk management activities.

1.5 Audit Methodology

There were two lines of enquiry: governance processes and risk management practices.

As part of our examination of the governance framework and risk management, we interviewed staff, reviewed and analysed key governance and risk documents, and documented processes.

The audit was conducted to be in accordance with the Government of Canada’s Policy on Internal Audit and the Institute of Internal Auditors professional practice standards.

2.0 Audit Conclusions

We found that the Region met or exceeded our expectations in terms of the strength of their governance framework to manage the operations in the Region. Specifically, we found that:

• Governance processes met our expectations.
• Risk management practices exceeded our expectations.

However, we did identify some areas where practices could be strengthened. Our detailed observations and recommendations are discussed in the following sections of the report.

3.0 Observations and Recommendations

3.1 Governance Processes

The audit examined four areas of the governance process. These were governance and strategic direction, accountability, values and ethics, and results and performance. We expected to find that a clearly articulated plan was in place, accountabilities were appropriate, values and ethics were promoted and information on results was gathered, used to make decisions and reported.

Overall, we found that the governance processes in place in the Region met our expectations.

3.1.1 Governance and Strategic Direction

In reviewing governance and strategic direction, we expected that operational plans were in place to achieve the objectives and that communication protocols were in place for key internal and external stakeholders.

The audit found that the governance and strategic direction in the Region met our expectations.

Specifically we found that operational plans were in place to support the achievement of objectives, although we found inconsistent structures between various regional directorate plans. We also found that the Region had a well-established planning process. Planning within the Region begins with the establishment of high level priorities. Management worked as a team to ensure that linkages existed between high level departmental priorities and those of operational work objectives plans. The directorates then take these high level plans to develop their work plans, which are then rolled up into the regional work plan. Generally, our review found that:

• There was a well-documented and comprehensive planning process;
• There was a good balance between the quality and quantity of activities in the regional plans;
• Linkages could be found between the departmental integrated business plan and unit-level plans;
• Many plans had risk assessments integrated into them; and
• Consideration of the Region’s operating environment was evident.

As noted earlier, not all plans were consistently structured so that plans may not align and may not contain the necessary elements. To compensate for this risk, the Region has a well-defined planning process where it manages planning as a team. Consequently, we were able to find links between plans. Nonetheless, a consistent structure in operational plans would improve regional planning by creating a formal control, such as the use of standardized planning templates, to ensure alignment of activities and consistent documentation of required elements.

We also found that appropriate communication protocols existed for internal and external stakeholders. Internally, information is disseminated through existing tools (intranet, newsletters), management committees and management meetings. For external partners, information-sharing protocols are documented formally for key partners. These agreements primarily act as guides for which information is to be shared and are often supported by joint committees to manage relations. Staff interviewed indicated that they were satisfied with the communication processes in place in the Region and that the information required was being shared with the right individuals in a timely manner.

One issue of note is the extent to which the roles of external stakeholders have evolved with respect to CIC responsibilities. Agreements in place governing the relationships of major stakeholders were developed quite some time ago and have seen little change. However, the actual roles of these stakeholders have evolved significantly, with these groups sharing responsibility or taking the lead on items that formerly were in CIC’s domain. These stakeholders include different levels of government, other federal government departments and agencies, and various non-governmental organizations. Our audit did not involve reviewing these changes, but we note that the management of these relationships have taken on increased importance in the Region. We also note that at the time of our audit, the Region was aware of these issues and in the process of updating its agreements, taking care to include these revised responsibilities in the new agreements.

3.1.2 Accountability

In reviewing accountability, we expected that a clear organizational structure was established and documented and that processes existed to ensure that accountabilities and responsibilities were clearly delegated, communicated and adequately discharged.

As a result of our audit, we found that accountabilities in the Region met our expectations.

We found that there was a clear documented organizational structure in place (see Appendix A). The structure was recently revised following a review of operations. During our review, we were advised that further changes were under consideration. To supplement this, the Region also employs a series of committees to manage its operations (see Appendix D). As part of our audit, we reviewed committee meeting agendas and notes and observed one of the committee meetings. We found that these committees were the main mechanism employed to review results and consequently ensure accountability. The management of the Region has also taken steps to ensure that it continues to have appropriate resources in the future by establishing an organizational and committee structure that factors in staff development.

Generally, accountabilities for results should be identified in plans to ensure that accomplishments are achieved. While we noted in the previous section that not all plans consistently captured elements, such as accountabilities, we also noted that the planning process in place ensured that the individuals involved were aware of activities in the Region and therefore, their accountabilities. Furthermore, the review functions of the committees further ensure that accountabilities are clear. These actions serve to mitigate the risk of not identifying accountabilities in plans. The Region has also further strengthened accountabilities by extending performance management practices to staff who report directly to executives. These individuals now have performance agreements in place. While this process further ensures accountability, the Region should exercise caution in contemplating extending this practice as doing so may make the process too cumbersome and consequently negate its benefits.

3.1.3 Values and Ethics

As part of our audit in this area, we expected to find that management promoted values and ethics.

The audit found that the Region met our expectations with respect to such promotion.

Specifically, we found that management supported the promotion of values and ethics in the Region, employing a variety of mechanisms to promote them, including recognition programs, managerial example, management of the human resources function and the use of communication technologies.

The promotion of values and ethics is further reflected in the following:

• documented operating principles of the regional committees;
• criteria established for staffing; and
• creation of the Employee Council to support the promotion of the values of respect, fairness, integrity and transparency in the Region.

3.1.4 Results and Performance

The audit expected that processes existed to ensure that planned results and outcomes were linked to organizational objectives, that management had identified appropriate measures linked to planned results, and that management monitored performance against planned results and adjusted as necessary.

In this area of the audit, the Region partially met our expectations.

The audit found that the Region captured and reported on a large amount of information regarding its activities, similar to what is presented in Appendix B but in greater detail. The results are discussed in committee meetings and reviewed with staff. This information is also considered in developing plans and used to make adjustments when results deviate from plans. Management indicated that this information is used to make pro forma estimates to support managerial options analysis. Our review found that management appropriately monitored operational results. We note that at the time of our audit, the Region was in the process of developing new reporting mechanisms which sought to streamline reporting.

However, as we noted above, operational plans did not consistently capture information such as defined measures of performance for activities. By defining performance measures, management can take steps to ensure this information is captured so that performance can indeed be evaluated. This also serves to clearly communicate to staff what the desired outcomes are and will therefore support the achievement of these outcomes through goal congruence between management and staff. The existence of performance measures also assists management by providing information to support decision making. Consequently, the establishment of clear performance measures will reinforce accountabilities and strengthen the governance framework in place in the Region.

In terms of operations, much of this performance definition is in place. But for areas beyond operations, it is often unclear how they should or would be measured. For example, the Region underwent an organizational review and was in the process of implementing a new organization at the time of our audit. To support this, the Region developed an implementation plan with defined major steps and accountabilities. While it is clear from the outset why the organizational review was undertaken and which were the goals of the new organization, no performance measures were established to determine if this change was successful.

We note that performance measures need not be in place for all activities. Rather, they should be defined for key activities and be a mix of both qualitative and quantitative measures to reflect the full aspect of operations. It is also important to note the distinction between measures of performance for ongoing activities and measures for project-driven activities with an end date. The success of ongoing activities is typically defined by satisfactory performance and frequently includes numerical targets and quotas. While this is also true for project-driven activities, clear, phased deliverables should also be defined, with anticipated completion dates that reflect the sequential nature of project life cycles. This would affect many of the activities that involve the creation, development and implementation of something, as in the case of a new organization. Doing so will help strengthen the Region’s governance framework by reinforcing accountabilities and ensuring it is achieving its objectives.

Recommendation

Management should define relevant qualitative and quantitative measures for all key activities it engages in to ensure that its objectives are met and that performance information is available for managerial decision making.

Management Response

Agreed. The Region continues its work with CIC Corporate Planning to inform the Department’s Performance Management Framework and identify relevant and meaningful quantitative and qualitative measures and indicators of performance.

3.2 Risk Management

As part of the audit of regional governance in the BCY Region, we examined the adequacy of risk management processes and practices in place to support the achievement of the Region’s objectives. We expected to see that processes were in place to identify, assess, mitigate and monitor risks, that management appropriately communicated risk and risk management strategies to key stakeholders, and that planning and resource allocation considered risk information.

In this area, the audit found that the Region had exceeded our expectations with respect to risk management practices.

We found that risk identification originated across the Region and was reported centrally to Regional Headquarters staff, who used this information to develop and maintain a regional corporate risk profile. In addition, the Region also has a formal risk-reporting process in place which it uses to share risk information. Staff interviewed indicated that risks are used to develop plans and mitigation strategies. As mentioned in previous sections of this report, our review found that this information is indeed used to develop operational plans and is often integrated within the plans themselves. Generally, the Region:

• identifies risks;
• assesses the potential impacts;
• prioritizes risks;
• develops mitigation plans when necessary; and
• monitors the environment to ensure that the risk information is still current.

These meet the expectations of both the Department and TBS with regard to risk management. The formality of the Region’s practices has exceeded these expectations in terms of the extent to which risk information is integrated into its operational plans and its formal revue, monitoring and reporting process for risk information.

Appendix A: British Columbia and Yukon Region Organization Chart

Text version: Organizational Chart

Appendix B: Summary of British Columbia and Yukon Region Productivity Versus the CIC Network

“Total Outcomes” include approved, refused and withdrawn applications.

Appendix C: Detailed Criteria for the Audit

Governance Processes

Governance and Strategic Direction

• Operational plans are in place to achieve objectives.
• Communication protocols exist for internal stakeholders.
• Communication protocols exist for external stakeholders (e.g., other government departments, provincial ministries, non-governmental organizations, etc.).

Accountability

• A clear organizational structure is established and documented.
• Processes exist to ensure that accountabilities and responsibilities are clearly delegated and communicated and adequately discharged.

Values and Ethics

• Management promotes and reinforces values and ethics.

Results and Performance

• Processes exist to ensure that planned results and outcomes are linked to organizational objectives.
• Management has identified appropriate performance measures linked to planned results.
• Management monitors actual performance against planned results and adjusts as required.

Risk Management

• Processes are in place to identify, assess, mitigate and monitor risks.
• Management appropriately communicates risk and risk management strategies to key stakeholders.
• Planning and resource allocation consider risk information.

Appendix D: British Columbia and Yukon Region Committee Structure

Text version: Committee Structure

Appendix E: Committee Membership

Regional Executive Committee (REC)

• Regional Director General
• Director, Operations
• Director, Programs
• Director, Human Resources
• Director, Finance and Administration
• Director, Communications
• Director, Information Management and Technologies
• Executive Assistant to Regional Director General

Regional Management Committee (RMC)

• Same members as the REC plus:
• Manager, Immigration
• Manager, Integration
• Manager, Client Services
• Manager, Kelowna
• Manager, Victoria

Regional Leadership Assembly (RLA)

• Same members as the RMC plus supervisors
• Other regional employees could be invited as required

Operational Management Table (OMT)

• Director, Operations
• Manager, Immigration
• Manager, Integration
• Manager, Client Services
• Manager, Kelowna
• Manager, Victoria
• Executive Assistant to Director

Appendix F: Management Action Plan

Recommendation: Management should define relevant qualitative and quantitative measures for all key activities it engages in to ensure that its objectives are met and that performance information is available for managerial decision making.

Appendix G: Audit Time Line

• Audit Planning — June-August, 2009
• On-Site Examination — September 30 to October 2, 2009
• Clearance Draft to Management — November 5, 2009
• Management Action Plan Finalized — November 26, 2009
• Recommended for Approval by Audit Committee — January 26, 2010
• Approved by the Deputy Minister — January 26, 2010