ANNUAL PERFORMANCE PLAN - Western Cape · the 2009/10 reporting periods onwards, if there are...
196
Provincial Treasury ANNUAL PERFORMANCE PLAN 2007/08 to 2009/10
Transcript of ANNUAL PERFORMANCE PLAN - Western Cape · the 2009/10 reporting periods onwards, if there are...
Provincial Treasury
ANNUAL PERFORMANCE PLAN 2007/08 to 2009/10
PR: 25/2007 ISBN: 0-621-37037-1 To obtain additional copies of this document please contact: Western Cape Provincial Treasury Directorate Financial Management Private Bag X9165 4 Dorp Street CAPE TOWN Tel.: (021) 483-4546 Fax: (021) 483-4558 e-mail: [email protected] Om addisionele afskrifte van hierdie dokument te bekom tree in verbinding met: Wes-Kaapse Provinsiale Tesourie Direktoraat Finansiële Bestuur Privaatsak X9165 Dorpstraat 4 KAAPSTAD Tel.: (021) 483-4546 Faks: (021) 483-4558 e-mail: [email protected] Iikopi zolu xwebhu ungazifumana nokuqhagamshelana ne: Western Cape Provincial Treasury Directorate Financial Management Private Bag X9165 4 Dorp Street CAPE TOWN Umnxeba: (021) 483-4546 Ifaksi: (021) 483-4558 e-mail: [email protected]
Foreword The Provincial Treasury operates in a complex and dynamic environment and the different components have many diverse qualitative functions that are not always readily measurable. This year many of the performance indicators were either reformulated or new ones created in our continued quest to improve our Annual Performance Plan. This is a challenging and important duty, not only for transparency’s sake, but also for our stakeholders to be able to assess whether we are adding value and to what extent we are delivering on the mandate given to us by the national and provincial legislatures. If we do our job well so that money is well spent in the Province, it also acts as a source of assurance for the broader public that their contributions and expectations are well looked after. The main services for 2007/08 of the Provincial Treasury can be summarised as follows:
As a facilitating or change agent towards achieving those socio-economic objectives that would contribute to the greater well being of the general public.
The sharpening and introduction of new financial management, contributing to better governance at both a provincial and municipal level.
Fostering the attainment of greater efficiency and value for money spending. Promoting the effective utilisation and safeguarding of provincial assets. Facilitating the full disclosure of provincial objectives and attainments.
As the Head of the Provincial Treasury I therefore fully endorse the service delivery targets as set out in the Annual Performance Plan for 2007/08 to 2009/10 and will to the best of my ability support my Head of Department and his staff in their efforts to reach our goals.
Lynne Brown Minister of Finance and Tourism Date: 30 March 2007
Contents
Part A: Overview and strategic plan updates
1. Overview 1
2. Strategic plan update analysis 2
Part B: Programme and sub-programme performance targets
1. Programme 1: Administration 3
2. Programme 2: Sustainable Resource Management 26
3. Programme 3: Asset and Liabilities Management 67
4. Programme 4: Financial Governance 102
5. Capital investment, maintenance and asset management plan 125
6. Medium-term receipts 126
6.1 Summary of receipts: Provincial Treasury 126
6.2 Departmental receipts collection: Provincial Treasury 126
6.3 Conditional grants 127
6.4 Donor funding 127
7. Co-ordination, co-operation and outsourcing plans 128
7.1 Interdepartmental linkages 128
7.2 Local government linkages 128
7.3 Public entities 128
7.4 Public, private partnerships, outsourcing, etc. 128
8. Financial Management 129
8.1 Strategies to address audit queries 129
8.2 Implementation of PFMA and MFMA 129
Part C: Annual Performance Plan of Year-One 130
Abbreviations Abet: Adult Basic Education and Training AC: Audit Committee ACFS: Annual Consolidated Financial Statements ADP: Accelerated Development Programme AFR: Asset Financing Reserve AG: Auditor-General AO: Accounting Officer ASGISA Accelerate and Shared Growth Initiative of SA ASB: Accounting Standards Board BAS: Basic Accounting System BBBEE: Broad Based Black Economic Empowerment BEE: Black Economic Empowerment BER: Bureau for Economic Research BIF: Business Insight Folder BPO: Business Process Outsourcing BS Budget Statement CASIDRA: Cape Agency for Sustainable Development in Rural Areas CeI: Centre for e-Innovation CFO: Chief Financial Officer CG: Conditional grant CIDB: Construction Industry Development Programme CPD: Corporation for Public Deposits DBC: Departmental Bid Committee DBSA: Development Bank of Southern Africa DLGH Department of Local Government and Housing DORA: Division of Revenue Act DPWT: Department of Public Works and Transport EA Economic Analysis EDU: Economic Development Unit EOC: Employer of Choice EPS: Electronic Purchasing System EPWP: Expanded Public Works Programme FET: Further Education Training FETC: Further Education and Training Certificate FMS: Financial Management System GAMAP: Generally Accepted Municipal Accounting Practice GDPR: Cross Domestic Product per Region GEPF: Government Employees Pension Fund GIAMA: Government-wide Immovable Asset Management GRAP: Generally Recognised Accounting Practice HDI: Historically Disadvantaged Individual HOT: Head Official Treasury
HRD: Human Resource Development HRDS: Human Resource Development Strategy HSRC: Human Sciences Research Council IA: Internal Audit ICS: Improvement in Conditions of Service ICT: Information Communication Technology IDIP: Infrastructure Delivery Improvement Programme IDP: Infrastructure Delivery Plan IDP: Integrated Development Plans IDP: Individual Development Plans IE: iKapa Elihlumayo IFMS: Integrated Financial Management System IGCC: Intergovernmental Cash Co-ordination IIA: Institute for Internal Auditors IMFO: Institute of Municipal Finance Offices IMLC: Institutional Management and Labour Committee IPMU: Infrastructure Programme Management Unit IT: Information Technology IYM: In-Year Monitoring LED Local Economic Development LG Local Government LG MTEC Local Government – Medium Term Expenditure Committee LOGIS: Logistical Information System MEC: Member of Executive Council MEDS: Micro Economic Development Strategy MEDSAS: Medical Stores Administration System MFMA: Municipal Finance Management Act, 2003 (Act 56 of 2003) MPSA: Minister of Public Service and Administration MSP: Master Systems Plan MTBPS: Medium Term Budget Policy Statement MTEC Medium Term Expenditure Committee MTEF: Medium Term Expenditure Framework MTFF: Medium Term Fiscal Framework MTREF Medium Term Revenue Expenditure Framework NMIR: National Minimum Information Requirements NT: National Treasury NTR: National Treasury Regulations PDC: Provincial Development Council PERSAL: Personnel and Salary Administration System PER&O: Provincial Economic Review and Outlook PES: Provincial Equitable Share PFMA: Public Finance Management Act, 1999 (Act 1 of 1999) PGDS: Provincial Growth and Development Strategy PGWC: Provincial Government Western Cape PMDS: Performance Management Development System PMU: Programme Management Unit PPP: Public Private Partnership PPPFA Preferential Procurement Policy Framework Act
PPSC: Provincial Portfolio Steering Committee PSCBC: Public Service Commission Bargaining Council PSDF: Provincial Spatial Development Framework PT: Provincial Treasury PTM: Provincial Treasury Management PTF Provincial Treasury Forum QPR Quarterly Performance Report REAL: Revenue, Expenditure, Assets, and Liabilities RFP: Request for Proposal RFQ: Request for price Quotations SARS: South African Revenue Services SCM: Supply Chain Management SCoA: Standard Chart of Accounts SCOF: Standing Committee on Finance SDBIP Service Delivery Budget Implementation Plan SDR: Service Delivery Review SEP Socio-Economic Profile SER: Socio-economic Review SETA: Sector Education and Training Authority SIP Strategic Infrastructure Plan SITA: State Information Technology Agency SME: Small and Medium Enterprises SMME: Small Medium and Micro Enterprise SMS: Senior Management Service SPMS: Staff Performance Management System TCF: Technical Committee on Finance TCO: Total Cost of Ownership TELKOM: Telecommunication TMM: Treasury Management Meeting TQM: Total Quality Management URS: User Requirement Statement WCED: Western Cape Education Department WCGRB: Western Cape Gambling and Racing Board WC-MTBPS: Western Cape Medium Term Budget Policy Statement WCSD: Western Cape Supplier Database WSP: Workplace Skills Plan
Annual Performance Plan 2007/08 to 2009/10
1
Part A
Overview and Strategic Plan Updates 1. Overview The key deliverables for 2007/08 that were compiled for the Provincial Treasury are:
• A credible medium term fiscal framework supported by robust socio-economic analyses, leading to responsive and sustainable budgets to promote shared growth and development.
• Proper recording of all financial transactions, promoting substantive compliance
with financial management norms and standards, effective provincial risk management and high value internal audit services.
• Fostering prudent management of the Provincial Government’s built environment,
physical and financial assets, financial systems and liabilities. • Improved in-year expenditure management practices, analysis and improvement of
intergovernmental financial management systems, municipal oversight and capacity building.
As in previous years the Provincial Treasury must continue to ask whether our monetary
investments in the different programmes and projects run by government are resulting in accelerated and shared growth within the Province. In pursuing our development role, we also need to maintain and improve on the basics in such a way that we engender greater nimbleness, measured risk taking and evidence-based targeting of resources. In short, we aim to get the Provincial Government to a level 4 auditable organisation, as judged by the financial capability model.
Annual Performance Plan 2007/08 to 2009/10
2
2. Strategic plan update analysis
The 2005/06 annual reporting period saw the Office of the Auditor-General starting with performance audits based on information contained in provincial departments’ Annual Performance Plans. The Auditor-General has adopted a phased approach for this compliance measure in terms of section 13 of the Public Audit Act, 2004 (Act 25 of 2004). This was necessary to allow time for appropriate standards to be developed and to promote an environment conducive for such audits to be conducted. Against this background, the Provincial Treasury (PT) started during 2006 to update all its measurable objectives and performance measure indicators in an effort to improve the relevance and measurability of our Annual Performance Plan. To assist in this regard and to introduce the necessary element of an external dispassionate review, the services of a company linked to the University of Cape Town were contracted. Although the product is a substantial improvement on last year’s version, it would require further refinement over the next two years to result in a much higher quality 2009 - 2014 Strategic Plan to cover the next election cycle. It is our aim to make the document more interesting and to provide greater clarity on the Provincial Treasury, as well as to allow for much better quarterly assessment of progress. From a compliance perspective, it is also necessary to achieve a better quality product as it is expected that the Office of the Auditor General may qualify their findings as from the 2009/10 reporting periods onwards, if there are shortfalls. However, more importantly, as the entire performance management system and what is projected externally are based on the Annual Performance Plan, its essential to get the content and balance right so that it indeed becomes a both a guiding and assessment tool in this respect.
Annual Performance Plan 2007/08 to 2009/10
3
Part B Programme and sub-programme performance targets
1. Programme 1: Administration This programme’s aim is to provide and maintain high quality support services to the
Minister and within the Provincial Treasury pertaining to sound financial administration, supply chain management, auxiliary services and corporate services.
The programme structure is as follows: Office of the Minister To render secretarial, administrative and office support services to enable the Minister to
realise her Treasury and Tourism priorities. Management Services To render strategic support and conduct overall planning. Corporate Services (Human Resource Management) To provide an internal enabling function and support service to the other programmes
and sub-programmes with regard to human resource management and development. Financial Management (Office of the CFO) To deliver financial management (inclusive of risk management and internal control),
supply chain management and specialised auxiliary services for the Treasury
a. Specified policies, priorities and strategic objectives The strategic objectives are specified under the sections below.
b. Progress analysis
Greater synergy and consolidation within the four sub-programmes of Programme 1 should ensure higher-level administrative performance of the Provincial Treasury over the coming financial year, now that it has reached the end stages of its extensive transformation process that formally started three years ago. Special human resource management interventions were initiated in order to train managers and staff to cope
Annual Performance Plan 2007/08 to 2009/10
4
with a changing environment and make the workplace more appealing, without using monetary incentives.
c. Analysis of constraints and measures planned to overcome them
Concerted efforts will be taken further to optimise service delivery to all components and to co-ordinate efforts to benefit Treasury as a whole.
d. Description of planned quality improvement measures
Improved control measures have been implemented within several areas to enhance service delivery and reporting within Treasury. Several circulars to improve budget control, In-Year Monitoring (IYM), non-financial performance reporting, payments control and risk management have already been compiled and distributed and it is expected that the Provincial Treasury will reap the benefits in future.
1.1 Sub-programme 1.1: Office of the Minister 1.1.1 Specified policies, priorities and strategic objectives The optimisation of the services rendered by the office to assist the Minister in enhancing
her mandate on tourism, broadening the economic base of the Province through its fiscal policies, reducing economic and social inequalities and redirecting resources and opportunities to that part of the population that needs it most.
Strategic goal 1: To render secretarial, administrative and office support services to enable the Minister to realise her Treasury and Tourism priorities. Strategic objectives: 1. Ensure the rendering of secretarial, administrative and office support services. 2. Assist with tourism functions vested under the Minister. 3. Ensure an efficient public profile for the Minister. 4. Enable the Minister to realise her executive responsibilities.
1.1.2 Progress analysis
Greater co-ordination and integration of the Minister’s office with the other three sub-programmes of Programme 1 should ensure higher-level support and functional results. The appointed media liaison officer (MLO) should assist in improving the minister’s public image.
Annual Performance Plan 2007/08 to 2009/10
5
1.1.3 Analysis of constraints and measures planned to overcome them The day-to-day running of the office has been strengthened to achieve proper functional
and co-ordinated arrangements. The appointment of the MLO should further improve communication from the office.
1.1.4 Description of planned quality improvement measures Defining the roles of the different staff members within the office, upgrading the level of
general administrative and document management services and reducing the turnaround time of documents submitted to the Minister.
1.1.5 Specification of measurable objectives and performance indicators Please see Table 1.1, sub programme 1.1. 1.2 Sub-programme 1.2: Management Services 1.2.1 Specified policies, priorities and strategic objectives
The development, consolidation, evaluation and maintenance of general effective internal and external communication strategies and information management that will be evolved over time in pursuit of Treasury’s overall priorities and strategic goals.
Strategic goal 2: To render strategic support and conduct overall planning. Strategic objective: 1. A well functioning and coordinated institution that delivers on its responsibilities.
1.2.2 Progress analysis
The communication and information management function was established during the 2007/08 financial year. The unit took over the publishing of Provincial Treasury’s quarterly bulletin and all internal communication.
1.2.3 Analysis of constraints and measures planned to overcome them
In view of the fact that this is a newly created sub-programme that needs to evolve, the biggest constraint facing Management Services is finding suitably qualified staff to fill the language officer post.
1.2.4 Description of planned quality improvement measures
This sub-programme is still under development. 1.2.5 Specification of measurable objectives and performance indicators
Please see Table 1.1, sub-programme 1.2.
Annual Performance Plan 2007/08 to 2009/10
6
1.3 Sub-programme 1.3: Corporate Services 1.3.1 Specified policies, priorities and strategic objectives
The following priorities have been identified: • To build high-level skills and competencies to deal with the changing environment
and function. • To implement quality and process improvement measures. • To develop, implement and maintain clear human resource performance measures
and standards. • To facilitate structured reviews and implement decisions thereof. • To implement measures to enhance and optimise recruitment processes. • To develop and implement measures to attract and retain scarce skills. • To implement measures to address and manage audit and risk reviews. • To develop strategies to enhance cohesion and a shared corporate culture.
Strategic goal 3: To partner with the business in developing a Human Capital Strategy aimed at attracting, developing and retaining Provincial Treasury employees, aligned with the business objectives. Strategic objective: 1. To attract and acquire the desired employee profile in alignment with PT business
objectives. 2. To develop and maintain a learning organisation in order to produce a competent
workforce. 3. To develop appropriate interventions to transform the culture of Provincial
Treasury to create an environment of optimum employee performance in relation to Treasury’s strategic objectives.
4. Refining work systems for the optimal delivery of all Transactional Human resource management contributing to Treasury attaining a level 4 auditable organisation.
1.3.2 Progress analysis
The traditional role of Human Resources has always been determined by way of legislative mandates. Thus far the role has been focused more on transactional matters. The directorate is being repositioned in the Provincial Treasury towards building and strengthening internal capacity. The continuous turnover of senior manager incumbents and the consequent instability in the operational environment also hampered the effective achievement of strategic objectives. The key challenges for the next two years will be to ensure stability within the team.
In order to transform the organisational culture, the Provincial Treasury has adopted strategies that, amongst others, address the development of leaders, retention of employees as well as performance management. Interventions that would adequately address these development areas will receive high priority during the next three years.
Annual Performance Plan 2007/08 to 2009/10
7
1.3.3 Analysis of constraints and measures planned to overcome them The major constraints that Human Resources experienced are: • Targeted training of functionaries has not yet been measured and was only centralised late
in 2006/07. The development of training opportunities will receive urgent attention in 2007/08 and later years
• Misalignment of the staff establishment with the organisational structure and capacity hampers effective delivery. The realignment of structure and capacity to facilitate streamlined organisational service processes is currently being explored.
• Human Resources’ changing role in the broader organisation will be explored in Provincial Treasury and improved.
1.3.4 Description of planned quality improvement measures The directorate will employ best-practice models will also be embarked upon to create an
environment conducive to transforming the current culture pervading the organisation, thus maintaining and retaining competencies associated with a dynamic team. All activities to meet this end will be underpinned by a human rights approach.
1.3.5 Specification of measurable objectives and performance indicators
Please see Table 1.1, Sub-programme 1.3.
Annual Performance Plan 2007/08 to 2009/10
8
1.4 Sub-programme 1.4: Financial Management 1.4.1 Specified policies, priorities and strategic objectives The following priorities have been set for Financial Management:
• Maintaining proper management of ledgers and clearing inherited ledgers of previous structures and old systems.
• Improved accounts control. • Provide and develop supply chain management (SCM) databases for stock, IT equipment,
stores, assets and Broad-Based Black Economic Empowerment (BBBEE) purposes. • Manage risk management strategies and improve internal control management. • Accommodation planning for offices and working areas conducive to productive service
delivery.
Strategic goal 4: To deliver financial management, supply chain management and specialised auxiliary services for the Treasury. Strategic objectives: 1. Good budget management to remain within prescribe budget limits contributing to
attaining level 4 auditable status for Treasury as a whole.. 2. Timely and accurate reflection of the status of Provincial Treasury’s ledger accounts and
inherited accounts of previous structures. 3. Good supply chain management services allowing Provincial Treasury to attain level 3
auditable status in this respect.. 4. Proper internal control measures and risk management in the Provincial Treasury. 5. Determine and maintain good administrative standards and reporting.
Annual Performance Plan 2007/08 to 2009/10
9
1.4.2 Progress analysis This sub-programme made key appointments in 2006/07 but also lost two Deputy
Directors. None the less, Financial Management maintained a high level of performance and service delivery. The Internal Control component’s structure was changed to include Risk Management as per Treasury’s guidance, which required the doubling of posts from two to four (only two of the posts were filled at the end of 2006/07). This resulted in an increased scope of work for internal risk management.
SCM also improved with better asset management in place. The Information Resource Centre is functioning, with improved awareness in Provincial Treasury.
Document Control also received attention with the completion of the file plan, which still needs to be implemented. Better fleet management tools and controls were also successfully instituted.
Financial Accounting has improved the management of debtors and ledger accounts, with suspense accounts now being cleared monthly – a goal which was previously not attainable. A new bank was appointed with effect from 1 April 2007. The department also submitted the Annual Report, including Annual Financial Statements, on time and received a clean audit report. Rigorous monthly monitoring of expenditure took place to ensure that Provincial Treasury’s spending stays within budget. Quarterly Performance Reports were also submitted to the Budget Management unit of the Provincial Treasury. The unit appointed external specialised services to help improve the quality of Annual Performance Plans and Quarterly Performance Reports. The sub-programme has identified critical success factors towards attaining a level 4 audit rating.
1.4.3 Analysis of constraints and measures planned to overcome them Compliance procedures used when performing inspections by Internal Control are often
cumbersome and outdated. A tighter fiscal framework in the new MTEF will require more sophisticated financial
management measures. The following corrective measures will be put in place:
• Capacity will be built in the Management Accounting and SCM units. • Internal Control should revise and improve compliance procedures and risk
management. • The CFO will assist with training and focused guidance in all his sections. • Budget control measures will be sharpened in Provincial Treasury components to
keep within legislature expenditure targets.
Annual Performance Plan 2007/08 to 2009/10
10
1.4.4 Description of planned quality improvement measures Continued focus will be placed on skills development in Financial Management to ensure
a higher level of professional support and to attain set objectives. Improved communication and interaction within the team and with all clients is key to a
better functioning Financial Management component. Greater information sharing will be encouraged.
The sub-programme also intends to establish a central helpdesk to improve service delivery and shorten response time. The development of a Financial Management procedural manual and database for use by all staff. This should free up more time to focus on key deliverables, as guidelines/prescripts will be provided to Provincial Treasury staff.
A performance measurement framework (PMF) will be developed with the help of external expertise. The tool will assist with reporting and creating an audit trail for future Annual Performance Plans.
The file plan will be implemented. The directorate will also promote the Information Resource Centre within Provincial Treasury to enhance awareness of services offered.
Financial Management will streamline processes to ensure the effective and efficient use of scarce resources and continued compliance to prescripts.
1.4.5 Specification of measurable objectives and performance indicators Please see Table 1.1, Sub-programme 1.4.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
11
Tabl
e 1.
1: P
rogr
amm
e 1:
Adm
inis
trat
ion
Sub-
prog
ram
me
1.1:
O
ffice
of t
he M
inis
ter
Stra
tegi
c G
oal 1
: To
ren
der
secr
etar
ial,
adm
inis
trat
ive
and
offic
e su
ppor
t ser
vice
s to
the
Min
iste
r to
enab
le th
e M
inis
ter t
o re
alis
e he
rtr
easu
ry a
nd to
uris
m p
rior
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Min
imum
num
ber o
f fo
rmal
inte
ract
ions
hel
d be
twee
n th
e M
inis
ter a
nd
Trea
sury
Not
app
licab
le
12
13
20
20
20
Min
imum
num
ber o
f fo
rmal
inte
ract
ions
hel
d be
twee
n th
e M
inis
ter a
nd
Tour
ism
Not
app
licab
le
9 7
20
20
20
1.1
Smoo
th a
nd
effe
ctiv
e fu
nctio
ning
of
offi
ce, g
ood
inte
grat
ion
with
de
part
men
ts in
Tr
easu
ry a
nd
Tour
ism
.
Max
imum
turn
arou
nd
time
on d
ocum
ents
su
bmitt
ed o
r co
rres
pond
ence
add
ress
ed
to th
e M
inis
ter
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
7 w
orki
ng d
ays
7 w
orki
ng d
ays
7 w
orki
ng d
ays
1.
Ensu
re th
e re
nder
ing
of s
ecre
tari
al,
adm
inis
trat
ive
and
offic
e su
ppor
t se
rvic
es.
1.2
Impr
ove
imag
e of
pr
ofes
sion
al s
taff
and
the
sphe
res
of
thei
r job
s th
roug
h ca
paci
ty b
uild
ing
Num
ber o
f peo
ple
atte
ndin
g co
urse
s.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
2 of
ficia
ls
Not
app
licab
le
Not
app
licab
le
2.
Ass
ist w
ith T
reas
ury
and
Tour
ism
de
part
men
ts
2.1
Co-
ordi
nate
eve
nts
and
date
s fo
r M
inis
ter t
o ac
hiev
e he
r obl
igat
ions
with
he
r tw
o po
rtfo
lios
(Tre
asur
y an
d To
uris
m) t
o en
hanc
e ac
coun
tabi
lity
to
the
Publ
ic.
Num
ber o
f pre
para
tory
en
gage
men
ts fo
r Bud
get
Day
.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
3 3
3
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
12
Sub-
prog
ram
me
1.1:
O
ffice
of t
he M
inis
ter
Stra
tegi
c G
oal 1
: To
ren
der
secr
etar
ial,
adm
inis
trat
ive
and
offic
e su
ppor
t ser
vice
s to
the
Min
iste
r to
enab
le th
e M
inis
ter t
o re
alis
e he
rtr
easu
ry a
nd to
uris
m p
rior
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Num
ber o
f pre
para
tory
en
gage
men
ts fo
r Med
ium
-Te
rm B
udge
t Pol
icy
Stat
emen
t (M
TBPS
).
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
3 3
3
Num
ber o
f pre
para
tory
en
gage
men
ts fo
r Pr
ovin
cial
, Nat
iona
l and
Lo
cal M
ediu
m-T
erm
Ex
pend
iture
Com
mitt
ee
(MTE
C) p
roce
sses
.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
7 7
7
Num
ber o
f pre
para
tory
en
gage
men
ts fo
r Tou
rism
la
unch
.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
3 3
3
Num
ber o
f pre
para
tory
en
gage
men
ts fo
r Tou
rism
In
daba
.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
3 3
3
2.
Ass
ist w
ith T
reas
ury
and
Tour
ism
de
part
men
ts. (
cont
inue
d)
2.1
Co-
ordi
nate
eve
nts
and
date
s fo
r M
inis
ter t
o ac
hiev
e he
r obl
igat
ions
with
he
r tw
o po
rtfo
lios
(Tre
asur
y an
d To
uris
m) t
o en
hanc
e ac
coun
tabi
lity
to
the
Publ
ic.
(con
tinue
d)
Num
ber o
f pre
para
tory
en
gage
men
ts fo
r the
In
tern
atio
nal T
ouri
sm
Gui
des.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
3 3
3
Min
imum
num
ber o
f ca
lend
ar d
ays
to in
form
m
edia
in a
dvan
ce o
f eve
nt.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
14
14
14
Min
imum
num
ber o
f day
s at
whi
ch th
e sp
eech
is
read
y be
fore
the
even
t.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
1 1
1
Num
ber o
f med
ia
cont
acte
d pe
r eve
nt
nam
ely:
3.
Ensu
re a
n ef
ficie
nt
publ
ic p
rofil
e fo
r the
M
inis
ter.
3.1
Impr
ove
expo
sure
of
Min
iste
r in
publ
ic
dom
ain
thro
ugh
med
ia.
New
spap
ers
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
7 7
7
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
13
Sub-
prog
ram
me
1.1:
O
ffice
of t
he M
inis
ter
Stra
tegi
c G
oal 1
: To
ren
der
secr
etar
ial,
adm
inis
trat
ive
and
offic
e su
ppor
t ser
vice
s to
the
Min
iste
r to
enab
le th
e M
inis
ter t
o re
alis
e he
rtr
easu
ry a
nd to
uris
m p
rior
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Te
levi
sion
N
ot a
pplic
able
N
ot a
pplic
able
N
ot a
pplic
able
2
2 2
R
adio
N
ot a
pplic
able
N
ot a
pplic
able
N
ot a
pplic
able
6
6 6
Freq
uenc
y w
ith w
hich
re
spon
ses
are
prep
ared
for
parl
iam
enta
ry q
uest
ions
fo
r Min
iste
r to
answ
er in
pa
rlia
men
t (w
eekl
y).
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
48
48
48
Freq
uenc
y w
ith w
hich
M
inis
ter m
eets
with
her
co
nstit
uenc
y (b
i-mon
thly
).
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
8 8
8
4.
Enab
le th
e M
inis
ter t
o re
alis
e he
r exe
cutiv
e re
spon
sibi
litie
s.
4.1
Inte
rfac
e be
twee
n le
gisl
atio
n;
gove
rnm
ent a
nd
publ
ic.
Be b
rief
ed o
n re
gula
r (da
ily) b
asis
on
pol
itica
l and
co
nstit
uenc
y is
sues
.
Freq
uenc
y w
ith w
hich
br
iefin
g do
cum
ents
are
pr
epar
ed fo
r Min
iste
r to
atte
nd c
abin
et m
eetin
gs
(wee
kly)
.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
48
48
48
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
14
Sub-
prog
ram
me
1.2:
M
anag
emen
t Ser
vice
s St
rate
gic
Goa
l 2:
To re
nder
str
ateg
ic s
uppo
rt a
nd c
ondu
ct o
vera
ll pl
anni
ng.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 T
arge
t 20
09/1
0 Ta
rget
Num
ber o
f bi-m
onth
ly
TMM
s ar
rang
ed.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
20
20
20
Num
ber o
f qua
rter
ly
exte
nded
TM
Ms
arra
nged
. N
ot a
pplic
able
N
ot a
pplic
able
. 3
4 4
4
Freq
uenc
y at
whi
ch
mon
thly
exp
endi
ture
, re
venu
e an
d pr
ojec
tions
ar
e as
sess
ed.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
12
12
12
Num
ber o
f PT
New
slet
ters
pu
blis
hed.
N
ot a
pplic
able
3
4 4
4 4
Dat
e on
whi
ch P
T’s
cale
ndar
of e
vent
s is
co
mpi
led.
Not
app
licab
le
End
of M
arch
En
d of
Mar
ch
End
of M
arch
20
08.
End
of M
arch
20
09
End
of M
arch
20
10
Turn
arou
nd ti
me
on
docu
men
ts s
ubm
itted
and
el
ectr
onic
cor
resp
onde
nce
for H
OD
.
Not
app
licab
le
1 w
orki
ng d
ay
1 w
orki
ng d
ay
1 w
orki
ng d
ay
1 w
orki
ng d
ay
1 w
orki
ng d
ay
Dev
elop
men
t of
depa
rtm
enta
l lan
guag
e po
licy.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
Mar
ch 2
008
Mar
ch 2
009
Mar
ch 2
010
1.
A w
ell-f
unct
ioni
ng
and
co-o
rdin
ated
in
stitu
tion
that
de
liver
s on
its
resp
onsi
bilit
ies.
1.1
Con
trib
ute
to
impr
oved
co
ordi
natio
n of
m
anag
emen
t pr
oces
ses
to d
eliv
er
effe
ctiv
e an
d qu
ality
se
rvic
es.
Ann
ual u
pdat
e of
Pr
ovin
cial
Act
s an
d la
ws.
N
ot a
pplic
able
O
ctob
er 2
005
Oct
ober
200
6.
Oct
ober
200
7.
Oct
ober
200
8 O
ctob
er 2
009
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
15
Sub-
prog
ram
me
1.3:
C
orpo
rate
Ser
vice
s St
rate
gic
Goa
l 3:
To p
artn
er w
ith th
e bu
sine
ss in
dev
elop
ing
a H
uman
Cap
ital S
trat
egy
aim
ed a
t attr
actin
g, d
evel
opin
g an
d re
tain
ing
Prov
inci
al T
reas
ury
empl
oyee
s al
igne
d w
ith th
e bu
sine
ss o
bjec
tives
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
1.1
Vac
anci
es to
be
fille
d to
enh
ance
ser
vice
de
liver
y.
Min
imum
num
ber o
f va
canc
ies
rela
tive
to
froz
en p
osts
.
Not
app
licab
le
42
28
98
50
10
Effe
ctiv
e ex
tern
al
Recr
uitm
ent p
rovi
ders
. N
ot a
pplic
able
C
ontra
ct w
ith
serv
ice
prov
ider
co
nclu
ded
on 1
2 M
arch
200
5.
Con
trac
t with
se
rvic
e pr
ovid
er
expi
res
on 3
1 M
arch
200
7.
Util
isin
g of
ap
prov
ed
serv
ice
prov
ider
with
ef
fect
from
1
Apr
il 20
07.
Rev
iew
ser
vice
pr
ovid
er a
nd
rene
w o
r ap
poin
t new
on
e ef
fect
ive
1 A
pril
2008
Rev
iew
ser
vice
pr
ovid
er a
nd
rene
w o
r ap
poin
t new
on
e ef
fect
ive
1 A
pril
2009
Dat
e at
whi
ch re
crui
tmen
t po
licy
revi
ewed
for
effe
ctiv
enes
s
Not
app
licab
le
Rec
ruitm
ent
polic
y in
pla
ce.
Polic
y to
be
revi
ewed
. R
evie
win
g of
po
licy
cont
inue
s, w
ith
revi
sed
polic
y im
plem
ente
d 1
Aug
ust 2
007.
Upd
ate
polic
y by
1 A
ugus
t 20
08
Upd
ate
polic
y by
1 A
ugus
t 20
09
Impl
emen
tatio
n of
ex
tern
al g
radu
ate
prog
ram
.
Not
app
licab
le
Dev
elop
men
t of
ext
erna
l gr
adua
te
prog
ram
.
Adv
ertis
emen
t an
d fu
rthe
r gr
ound
wor
k.
1 A
pril
2007
. 1
Apr
il 20
08
1 A
pril
2009
Aw
aren
ess
cam
paig
ns to
be
hel
d at
4 a
cade
mic
in
stitu
tions
.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
15 A
ugus
t 200
7.15
Aug
ust 2
008
15 A
ugus
t 200
9
Dat
e by
whi
ch w
e w
ould
Pa
rtic
ipat
e at
Car
eer E
xpo.
Not
app
licab
le
July
200
5 Ju
ly 2
006
31 Ju
ly 2
007
31 Ju
ly 2
008
31 Ju
ly 2
009
1.
To a
ttrac
t and
acq
uire
th
e de
sire
d em
ploy
ee
prof
ile in
alig
nmen
t w
ith P
T bu
sine
ss
obje
ctiv
es.
1.2
Dev
elop
app
ropr
iate
st
rate
gies
and
m
echa
nism
s fo
r at
trac
ting
and
acqu
irin
g th
e de
sire
d em
ploy
ees
Num
ber o
f art
icle
s to
be
publ
ishe
d in
qua
rter
ly
corp
orat
e m
agaz
ine.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
4 ar
ticle
s
4
artic
les
4 ar
ticle
s
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
16
Sub-
prog
ram
me
1.3:
C
orpo
rate
Ser
vice
s St
rate
gic
Goa
l 3:
To p
artn
er w
ith th
e bu
sine
ss in
dev
elop
ing
a H
uman
Cap
ital S
trat
egy
aim
ed a
t attr
actin
g, d
evel
opin
g an
d re
tain
ing
Prov
inci
al T
reas
ury
empl
oyee
s al
igne
d w
ith th
e bu
sine
ss o
bjec
tives
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
1.
To a
ttrac
t and
acq
uire
th
e de
sire
d em
ploy
ee
prof
ile in
alig
nmen
t w
ith P
T bu
sine
ss
obje
ctiv
es. (
cont
inue
d)
1.2
Dev
elop
app
ropr
iate
st
rate
gies
and
m
echa
nism
s fo
r at
trac
ting
and
acqu
irin
g th
e de
sire
d em
ploy
ees.
(c
ontin
ued)
Dat
e fo
r the
im
plem
enta
tion
of a
re
tent
ion
stra
tegy
for P
T.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
30 Ju
ne 2
007
30 Ju
ne 2
008
30 Ju
ne 2
009
Dat
e at
whi
ch n
ew
com
pete
ncy
fram
ewor
k w
ill b
e im
plem
ente
d.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
30 N
ovem
ber
2007
30
Nov
embe
r 20
08
30 N
ovem
ber
2009
Dat
e at
whi
ch a
ccre
dite
d tr
aini
ng s
ervi
ce p
rovi
ders
ar
e ap
prov
ed/a
ppoi
nted
.
Not
app
licab
le
Orig
inal
ac
cred
itatio
n of
se
rvic
e pr
ovid
ers
com
men
ced
on
30 S
epte
mbe
r 20
07.
Exte
nsio
n of
ac
cred
ited
serv
ice
prov
ider
s.
1 N
ovem
ber
2007
. R
evie
w b
y 1
Nov
embe
r 200
8R
evie
w b
y 1
Nov
embe
r 200
9
Dat
e at
whi
ch a
nnua
l W
orkp
lace
Ski
lls P
lan
(WSP
) will
be
deve
lope
d
Not
app
licab
le
30 S
epte
mbe
r 20
05
30 S
epte
mbe
r 20
06
30 Ju
ne 2
007
Impl
emen
t by
30 Ju
ne 2
008
Rev
iew
and
up
date
by
30
June
200
9.
Num
ber o
f em
ploy
ees
to
be tr
aine
d an
d de
velo
ped
in p
rior
ity g
ener
ic a
reas
as
iden
tifie
d in
WSP
.
Not
app
licab
le
Num
bers
N
umbe
rs
122
150
200
Dat
e at
whi
ch P
MS
revi
ewed
and
inte
grat
ed
into
tran
sfor
mat
ion
stra
tegy
.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
30 N
ovem
ber
2007
. 30
Nov
embe
r 20
08
30 N
ovem
ber
2009
2.
To d
evel
op a
nd
mai
ntai
n a
lear
ning
or
gani
satio
n in
ord
er
to p
rodu
ce a
co
mpe
tent
wor
kfor
ce
2.1
To d
esig
n an
d de
velo
p a
com
preh
ensi
ve
trai
ning
and
de
velo
pmen
t str
ateg
y (in
clus
ive
of a
pe
rfor
man
ce
man
agem
ent s
yste
m
to d
evel
op a
nd
empo
wer
em
ploy
ee’s
ca
paci
ty).
Dat
e at
whi
ch Q
ualit
y M
anag
emen
t Sys
tem
(Q
MS)
for t
rain
ing
will
be
refin
ed
Not
app
licab
le
App
rove
d by
SA
QA
C
ontin
uing
1
Nov
embe
r 20
07
1 N
ovem
ber
2008
1
Nov
embe
r 20
09
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
17
Sub-
prog
ram
me
1.3:
C
orpo
rate
Ser
vice
s St
rate
gic
Goa
l 3:
To p
artn
er w
ith th
e bu
sine
ss in
dev
elop
ing
a H
uman
Cap
ital S
trat
egy
aim
ed a
t attr
actin
g, d
evel
opin
g an
d re
tain
ing
Prov
inci
al T
reas
ury
empl
oyee
s al
igne
d w
ith th
e bu
sine
ss o
bjec
tives
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Tota
l num
ber o
f em
ploy
ees
atte
ndin
g le
arni
ng in
terv
entio
ns:
A
BET
Not
app
licab
le
3 2
2 N
ot a
pplic
able
N
ot a
pplic
able
Le
arne
r shi
ps
Not
app
licab
le
11
11
2 N
ot a
pplic
able
N
ot a
pplic
able
Jo
b R
otat
ion
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
4 4
4
A
DP
Not
app
licab
le
Not
app
licab
le.
4 4
4 4
2.
To d
evel
op a
nd
mai
ntai
n a
lear
ning
or
gani
satio
n in
ord
er
to p
rodu
ce a
co
mpe
tent
wor
kfor
ce.
(con
tinue
d)
2.1
To d
esig
n an
d de
velo
p a
com
preh
ensi
ve
trai
ning
and
de
velo
pmen
t str
ateg
y (in
clus
ive
of a
pe
rfor
man
ce
man
agem
ent s
yste
m
to d
evel
op a
nd
empo
wer
em
ploy
ee’s
ca
paci
ty).
(con
tinue
d)
Num
ber o
f bur
sari
es to
PT
empl
oyee
s aw
arde
d an
d re
view
ed.
Not
app
licab
le
Num
bers
71
90
11
0 13
0
3.
To d
evel
op
appr
opri
ate
inte
rven
tions
to
tran
sfor
m th
e cu
lture
of
PT
to c
reat
e an
en
viro
nmen
t of
optim
um e
mpl
oyee
pe
rfor
man
ce in
re
latio
n to
Tre
asur
y’s
stra
tegi
c ob
ject
ives
3.1
Esta
blis
h di
vers
e an
d in
tegr
ated
wor
kfor
ce.
Impl
emen
tatio
n of
cu
ltura
l ass
essm
ent
findi
ngs
(incl
usiv
e of
cu
ltura
l im
bizo
).
Not
app
licab
le
Cul
tura
l as
sess
men
t co
nduc
ted
for
PT N
ovem
ber
2005
.
Ded
uctio
ns
from
cul
tura
l as
sess
men
t and
im
bizo
by
the
depa
rtm
ent o
f th
e Pr
emie
r.
Impl
emen
-ta
tion
of
findi
ngs.
Not
app
licab
le
Not
app
licab
le
Adh
eren
ce to
pre
scri
bed
polic
es a
nd p
roce
dure
s to
geth
er w
ith w
ork
and
perf
orm
ance
pla
ns
Not
app
licab
le
Not
app
licab
le
N
ot a
pplic
able
C
lean
aud
it re
port
.
Cle
an a
udit
repo
rt
Cle
an a
udit
repo
rt
4.
Ref
inin
g w
ork
syst
ems
for t
he o
ptim
al
deliv
ery
of a
ll Tr
ansa
ctio
nal H
uman
re
sour
ce m
anag
emen
t co
ntri
butin
g to
Tr
easu
ry a
ttain
ing
leve
l 4 a
udita
ble
orga
nisa
tion
4.1
Del
iver
effe
ctiv
e an
d ef
ficie
nt h
uman
re
sour
ce
adm
inis
trat
ion
Dat
e at
whi
ch e
mpl
oyee
jo
b de
scri
ptio
ns w
ill b
e re
fined
.
Not
app
licab
le
Not
app
licab
le
Exte
rnal
ser
vice
pr
ovid
er
cont
ract
ed.
31 O
ctob
er
2007
.
Not
app
licab
le
Not
app
licab
le
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
18
Sub-
prog
ram
me
1.4:
Fi
nanc
ial M
anag
emen
t St
rate
gic
Goa
l 4:
To d
eliv
er fi
nanc
ial m
anag
emen
t, su
pply
cha
in m
anag
emen
t and
spe
cial
ised
aux
iliar
y se
rvic
es fo
r the
Tre
asur
y.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Perc
enta
ge v
aria
nce
betw
een
actu
al
expe
nditu
re a
nd a
ppro
ved
budg
et.
6.1%
1%
1%
1%
1%
1%
Expe
nditu
re in
line
with
de
taile
d bu
dget
per
sub
-pr
ogra
mm
e an
d ec
onom
ic
clas
sific
atio
n.
100%
99
%
100%
10
0%
100%
10
0%
Budg
et fo
r the
dep
artm
ent
subm
itted
tim
eous
ly:
M
ain
budg
et
Febr
uary
Fe
brua
ry
Febr
uary
Fe
brua
ry
Febr
uary
Fe
brua
ry
A
djus
tmen
ts b
udge
t N
ovem
ber
Nov
embe
r N
ovem
ber
Nov
embe
r N
ovem
ber
Nov
embe
r
Num
ber o
f Qua
rter
ly
Perf
orm
ance
Rep
orts
su
bmitt
ed.
Not
app
licab
le.
4 4
4 4
4
Mon
thly
IYM
repo
rt
subm
itted
and
ass
esse
d by
th
e du
e da
te.
15th
of e
very
m
onth
15
th o
f eve
ry
mon
th
15th
of e
very
m
onth
15
th o
f eve
ry
mon
th
15th
of e
very
m
onth
15
th o
f eve
ry
mon
th
Ann
ual P
erfo
rman
ce P
lan
tabl
ed b
efor
e th
e fin
anci
al
year
beg
ins.
Mar
ch 2
005
Mar
ch 2
006
Mar
ch 2
007
Mar
ch 2
008
Mar
ch 2
009
Mar
ch 2
010
Aud
ited
Ann
ual R
epor
t su
bmitt
ed b
y du
e da
te.
Aug
ust 2
004
Aug
ust 2
005
Aug
ust 2
006
Aug
ust 2
007
Aug
ust 2
008
Aug
ust 2
009
1.
Goo
d bu
dget
m
anag
emen
t to
rem
ain
with
in
pres
crib
ed b
udge
t lim
its, c
ontr
ibut
ing
to
atta
inin
g le
vel 4
au
dita
ble
stat
us fo
r Tr
easu
ry a
s a
who
le.
1.1
Mai
ntai
n an
d m
onito
r an
effic
ient
an
d ef
fect
ive
plan
ning
and
bu
dget
m
anag
emen
t.
Freq
uenc
y at
whi
ch th
e M
anag
emen
t Acc
ount
ing
data
base
is u
pdat
ed.
Mon
thly
M
onth
ly
Mon
thly
M
onth
ly
Mon
thly
M
onth
ly
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
19
Sub-
prog
ram
me
1.4:
Fi
nanc
ial M
anag
emen
t St
rate
gic
Goa
l 4:
To d
eliv
er fi
nanc
ial m
anag
emen
t, su
pply
cha
in m
anag
emen
t and
spe
cial
ised
aux
iliar
y se
rvic
es fo
r the
Tre
asur
y.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Num
ber o
f day
s fo
r cl
eari
ng o
f led
ger c
ontr
ol
acco
unts
.
70 d
ays
35 d
ays.
35
days
. 30
day
s.
30 d
ays
30 d
ays
Num
ber o
f day
s to
co
mpl
ete
reco
ncili
atio
n af
ter m
onth
clo
se.
60 d
ays
30 d
ays.
20
days
. 12
day
s.
12 d
ays
12 d
ays
2.1
Ledg
er a
ccou
nts
that
ac
cura
tely
refle
ct th
e fin
anci
al p
ositi
on o
f th
e Pr
ovin
cial
Tr
easu
ry
Num
ber o
f man
agem
ent
info
rmat
ion
tool
s to
refle
ct
the
Prov
inci
al T
reas
ury’
s re
cord
s.
0 5
14
14
14
14
Num
ber o
f day
s to
pro
cess
ac
coun
ts re
ceiv
ed.
30 d
ays
30 d
ays
30 d
ays.
30
day
s 30
day
s 30
day
s
2.
Tim
ely
and
accu
rate
re
flect
ion
of s
tatu
s of
Pr
ovin
cial
Tre
asur
y’s
ledg
er a
ccou
nts,
al
low
ing
it to
mai
ntai
n le
vel 3
aud
itabl
e st
atus
in
this
resp
ect.
2.2
Fully
func
tiona
l pa
ymen
t sys
tem
to
impr
ove
finan
cial
m
anag
emen
t. A
ccur
acy
of a
ccou
nt
man
agem
ent s
yste
m in
te
rms
of a
udito
rs’ r
atin
g.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
2% e
rror
m
argi
n 2%
err
or
mar
gin
2% e
rror
m
argi
n
Perc
enta
ge o
f ser
vice
de
liver
y co
mpl
aint
s ad
dres
sed.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
95%
95
%
95%
Day
s’ tu
rnar
ound
tim
e to
ad
dres
s co
mpl
aint
s.
Not
app
licab
le.
Not
app
licab
le.
5 da
ys
5 da
ys
5 da
ys
5 da
ys
Freq
uenc
y of
D
epar
tmen
tal B
id
Com
mitt
ee m
eetin
gs.
Mon
thly
M
onth
ly
Mon
thly
M
onth
ly
Mon
thly
M
onth
ly
Freq
uenc
y of
D
epar
tmen
tal I
nfor
mat
ion
Tech
nolo
gy M
eetin
gs
Mon
thly
M
onth
ly
Mon
thly
M
onth
ly
Mon
thly
M
onth
ly
3.
Goo
d su
pply
cha
in
man
agem
ent s
ervi
ces
allo
win
g Pr
ovin
cial
Tr
easu
ry to
atta
in
leve
l 3 a
udita
ble
stat
us
in th
is re
spec
t.
3.1
To im
plem
ent S
CM
re
quir
emen
ts in
line
w
ith le
gisl
atio
n th
at
will
enh
ance
ser
vice
de
liver
y.
Com
mun
icat
ion
with
cl
ient
s on
proc
edur
es
conc
erni
ng S
CM
thro
ugh
Adm
in In
stru
ctio
ns.
Qua
rter
ly
Qua
rter
ly
Qua
rter
ly
Qua
rter
ly
Qua
rter
ly
Qua
rter
ly
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
20
Sub-
prog
ram
me
1.4:
Fi
nanc
ial M
anag
emen
t St
rate
gic
Goa
l 4:
To d
eliv
er fi
nanc
ial m
anag
emen
t, su
pply
cha
in m
anag
emen
t and
spe
cial
ised
aux
iliar
y se
rvic
es fo
r the
Tre
asur
y.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Num
ber o
f inc
orre
ct
purc
hase
s.
Not
app
licab
le.
Not
app
licab
le.
2 0
0 0
Num
ber o
f int
erna
l ord
ers
retu
rned
due
to n
on-
com
plia
nce
with
pr
oced
ures
.
Not
app
licab
le.
Not
app
licab
le.
48
24
12
0
3.1
To im
plem
ent S
CM
re
quir
emen
ts in
line
w
ith le
gisl
atio
n th
at
will
enh
ance
ser
vice
de
liver
y. (c
ontin
ued)
Perc
enta
ge o
f ext
erna
l or
ders
retu
rned
due
to
non-
com
plia
nce
with
pr
oced
ures
.
Not
app
licab
le.
Not
app
licab
le.
0%
0%
0%
0%
Stoc
k ta
ke o
f ass
ets
and
mai
ntai
n as
set r
egis
ter.
Not
app
licab
le.
Ann
ually
A
nnua
lly
Ann
ually
A
nnua
lly
Ann
ually
Stoc
k ta
ke o
f sto
re
inve
ntor
y N
ot a
pplic
able
. Bi
-ann
ually
Bi
-ann
ually
Bi
-ann
ually
Bi
-ann
ually
Bi
-ann
ually
Rec
onci
liatio
n be
twee
n LO
GIS
and
BA
S N
ot a
pplic
able
. M
onth
ly
Mon
thly
M
onth
ly
Mon
thly
M
onth
ly
3.
Goo
d su
pply
cha
in
man
agem
ent s
ervi
ces
allo
win
g Pr
ovin
cial
Tr
easu
ry to
atta
in
leve
l 3 a
udita
ble
stat
us
in th
is re
spec
t. (c
ontin
ued)
3.2
To a
ccur
atel
y m
anag
e th
e as
sets
of
Prov
inci
al T
reas
ury
Dis
posa
l rep
orts
on
obso
lete
and
redu
ndan
t as
sets
.
Not
app
licab
le
Not
app
licab
le
Bi-a
nnua
lly
Qua
rter
ly
Qua
rter
ly
Qua
rter
ly
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
21
Sub-
prog
ram
me
1.4:
Fi
nanc
ial M
anag
emen
t St
rate
gic
Goa
l 4:
To d
eliv
er fi
nanc
ial m
anag
emen
t, su
pply
cha
in m
anag
emen
t and
spe
cial
ised
aux
iliar
y se
rvic
es fo
r the
Tre
asur
y.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Faci
litat
ion
of ri
sk
iden
tific
atio
n pr
oces
s.
Ann
ually
Ri
sks I
dent
ified
R
isks
Iden
tifie
d A
nnua
lly
Ann
ually
A
nnua
lly
Mai
nten
ance
of r
isk
man
agem
ent d
atab
ase
and
repo
rtin
g m
echa
nism
s.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
Mon
thly
M
onth
ly
Mon
thly
4.1
Mai
ntai
n ef
fect
ive
risk
man
agem
ent
syst
ems
to re
duce
ri
sks
with
in
Prov
inci
al T
reas
ury.
Num
ber o
f rep
orts
on
cons
olid
ated
risk
pro
file.
N
ot a
pplic
able
. N
ot a
pplic
able
. N
ot a
pplic
able
. 4
Rep
orts
4
Rep
orts
4
Rep
orts
4.2
Ade
quat
e in
tern
al
cont
rol m
easu
res
are
in p
lace
to e
nhan
ce
finan
cial
m
anag
emen
t st
anda
rds.
Effe
ctiv
e an
d ef
ficie
nt
perf
orm
ance
of f
inan
cial
in
spec
tions
.
Not
app
licab
le.
Mon
thly
M
onth
ly
Mon
thly
M
onth
ly
Mon
thly
4.
Prop
er in
tern
al c
ontr
ol
mea
sure
s an
d ri
sk
man
agem
ent i
n th
e Pr
ovin
cial
Tre
asur
y.
4.3
Dra
fting
and
revi
sion
of
pol
icie
s,
proc
edur
es a
nd
pres
crip
ts to
ens
ure
impr
oved
com
plia
nce
Freq
uenc
y of
revi
ewin
g po
licie
s an
d pr
escr
ipts
. N
ot a
pplic
able
N
ot a
pplic
able
Q
uart
erly
Q
uart
erly
Q
uart
erly
Q
uart
erly
Day
s to
follo
w u
p de
btor
s 60
Day
s 20
-day
cyc
les
30-d
ay c
ycle
s 30
-day
cyc
les
30-d
ay c
ycle
s 30
-day
cyc
les
5.1
Effic
ient
con
trol
ove
r de
btor
s an
d cr
edito
rs
to e
nhan
ce s
ervi
ce
deliv
ery.
Day
s to
pay
cre
dito
rs
35 d
ays
35 d
ays
<70
days
<3
0 da
ys
<30
days
<3
0 da
ys
Freq
uenc
y of
mai
nten
ance
ch
ecks
on
BAS
45 D
ays
Mon
thly
M
onth
ly
Mon
thly
M
onth
ly
Mon
thly
5.
2 Ef
ficie
nt s
yste
m
man
agem
ent
(Sys
con)
Fr
eque
ncy
of m
aint
enan
ce
chec
ks o
n LO
GIS
A
nnua
lly
Qua
rterly
Q
uart
erly
M
onth
ly
Mon
thly
M
onth
ly
5.
Det
erm
ine
and
mai
ntai
n go
od
adm
inis
trat
ive
stan
dard
s.
5.3
Ava
ilabi
lity
of
vehi
cle
fleet
that
is
com
plia
nt to
pr
escr
ipts
to m
eet t
he
chan
ging
nee
ds o
f PT
Freq
uenc
y of
veh
icle
ne
eds
anal
ysis
and
revi
ew
of p
resc
ript
s.
Qua
rter
ly
Qua
rter
ly
Mon
thly
M
onth
ly
Mon
thly
M
onth
ly
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
22
Sub-
prog
ram
me
1.4:
Fi
nanc
ial M
anag
emen
t St
rate
gic
Goa
l 4:
To d
eliv
er fi
nanc
ial m
anag
emen
t, su
pply
cha
in m
anag
emen
t and
spe
cial
ised
aux
iliar
y se
rvic
es fo
r the
Tre
asur
y.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
5.4
Ensu
re a
dequ
ate
acco
mm
odat
ion
for
Prov
inci
al T
reas
ury
Faci
litat
e co
nsul
tatio
n be
twee
n PT
and
D
epar
tmen
t of P
ublic
W
orks
and
Tra
nspo
rt
(DPW
T) to
ass
ess
the
acco
mm
odat
ion
need
s of
PT.
Qua
rter
ly
Qua
rter
ly
Qua
rter
ly
Mon
thly
M
onth
ly
Mon
thly
5.5
Com
pila
tion
and
mai
nten
ance
of
data
base
of a
ll ge
nera
l ad
min
istr
atio
n en
quir
ies
and
asso
ciat
ed
inst
ruct
ions
.
Mai
nten
ance
of d
atab
ase
and
Reg
ular
follo
w-u
ps o
n en
quir
ies.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
Wee
kly
Wee
kly
Wee
kly
Num
ber o
f sta
ff w
ith
acce
ss to
reso
urce
cen
tre
serv
ices
.
0 60
80
15
0 25
0 30
0 5.
6 Fu
lly fu
nctio
nal
Info
rmat
ion
Res
ourc
e C
entr
e
Perc
enta
ge o
f cus
tom
ers’
qu
erie
s re
solv
ed
satis
fact
orily
0%
50%
60
%
80%
90
%
100%
5.
Det
erm
ine
and
mai
ntai
n go
od
adm
inis
trat
ive
stan
dard
s (c
ontin
ued)
5.7
Impl
emen
tatio
n of
su
itabl
e m
echa
nism
s to
faci
litat
e ac
cura
te
adm
inis
trat
ion,
m
onito
ring
and
re
port
ing
of la
ndlin
e an
d ce
ll ph
one
acco
unts
in re
spec
t of
acco
unta
bilit
y.
Freq
uenc
y of
sub
mitt
ing
debi
t lis
ts a
nd c
ell p
hone
ac
coun
ts to
Fin
anci
al
Acc
ount
ing.
Mon
thly
M
onth
ly
Mon
thly
M
onth
ly
M
onth
ly
M
onth
ly
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
23
Sub-
prog
ram
me
1.4:
Fi
nanc
ial M
anag
emen
t St
rate
gic
Goa
l 4:
To d
eliv
er fi
nanc
ial m
anag
emen
t, su
pply
cha
in m
anag
emen
t and
spe
cial
ised
aux
iliar
y se
rvic
es fo
r the
Tre
asur
y.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Num
ber o
f sub
mis
sion
s of
th
e Fi
le P
lan
to P
rovi
ncia
l A
rchi
ves
for a
ppro
val
Not
app
licab
le.
Con
sulta
nt
appo
inte
d to
dr
aft t
he n
ew
file
plan
.
4 Su
bmis
sion
s 4
subm
issi
ons
4 su
bmis
sion
s 4
subm
issi
ons
Perc
enta
ge o
f in
adeq
uaci
es a
ddre
ssed
as
reco
mm
ende
d by
inte
rnal
co
ntro
l ins
pect
ions
.
100%
10
0%
100%
10
0%
100%
10
0%
Num
ber o
f new
pol
icie
s an
d fil
e pl
an
impl
emen
ted.
Not
app
licab
le.
3 4
4 4
4
5.8
Fully
func
tiona
l ap
prov
ed fi
lling
sy
stem
for
docu
men
t flo
w a
nd
docu
men
t con
trol
.
Perc
enta
ge o
f a s
yste
m o
f ph
ysic
al a
nd e
lect
roni
c do
cum
ent c
ontr
ol
deve
lope
d.
Not
app
licab
le.
Not
app
licab
le.
50%
80
%
90%
10
0%
Num
ber o
f dir
ecto
rate
m
eetin
gs
9 9
9 9
12
12
5.
Det
erm
ine
and
mai
ntai
n go
od
adm
inis
trat
ive
stan
dard
s. (c
ontin
ued)
5.9
Goo
d co
mm
unic
atio
n an
d co
-ord
inat
ion
with
in th
e se
ctio
ns
of F
inan
cial
M
anag
emen
t and
ot
her c
ompo
nent
s w
ithin
Pro
vinc
ial
Trea
sury
to im
prov
e tr
ansp
aren
cy.
Perc
enta
ge o
f for
a re
leva
nt
to F
inan
cial
man
agem
ent
atte
nded
50%
50
%
50%
65
%
65%
65
%
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
24
Sub-
prog
ram
me
1.4:
Fi
nanc
ial M
anag
emen
t St
rate
gic
Goa
l 4:
To d
eliv
er fi
nanc
ial m
anag
emen
t, su
pply
cha
in m
anag
emen
t and
spe
cial
ised
aux
iliar
y se
rvic
es fo
r the
Tre
asur
y.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Dat
e on
whi
ch th
e Fi
nanc
ial m
anag
emen
t da
taba
se is
dev
elop
ed a
nd
mai
ntai
ned.
Not
app
licab
le.
Not
app
licab
le.
In p
roce
ss
Sept
embe
r 200
7 Q
uart
erly
Q
uart
erly
Num
ber o
f man
agem
ent
info
rmat
ion
tool
s de
term
ined
for
Dir
ecto
rate
’s m
eetin
g.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
4 4
4
5.
Det
erm
ine
and
mai
ntai
n go
od
adm
inis
trat
ive
stan
dard
s. (c
ontin
ued)
5.9
Goo
d co
mm
unic
atio
n an
d co
-ord
inat
ion
with
in th
e se
ctio
ns
of F
inan
cial
M
anag
emen
t and
ot
her c
ompo
nent
s w
ithin
Pro
vinc
ial
Trea
sury
to im
prov
e tr
ansp
aren
cy.
(con
tinue
d)
Num
ber o
f con
trol
m
echa
nism
s in
pla
ce a
nd
upda
ted
mon
thly
.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
9 9
9
Annual Performance Plan 2007/08 to 2009/10
25
1.5 Reconciliation of budget with plan Table 1.2: Programme 1: Administration budget by sub-programme (R’ 000)
Programme 1: Administration
Sub-programme
Year - 2 2004/05 (actual)
Year - 1 2005/06 (actual)
Base year 2006/07
(estimate)
Average annual change
(%)
Year 1 2007/08 (budget)
Year 2 2008/09 (MTEF
projection)
Year 3 2009/10 (MTEF
projection)
Average annual change
(%)
Office of the Minister 2,919 3,559 3,409 8.86 3,759 4,050 4,278 6.69 Management Services 1,747 2,338 33.83 2,122 2,319 2,455 7.57 Corporate Services 5,474 6,999 8,740 26.36 9,804 10,405 10,972 5.79 Financial Management 12,925 10,915 14,018 6.44 14,643 14,555 15,289 2.22 Total 21,318 23,220 28,505 15.84 30,328 31,329 32,994 4.31 The average increase of 16% in spending trends for the financial years 2004/05 to 2006/07 in
this programme is mainly attributed to the increase in expenditure under the sub-programme: Corporate Services and sub-programme: Management Services. This is related to increased expenditure on recruitment, staff events and the centralisation of the training budget. Furthermore, inflation adjustments over the MTEF are the main causes for the average increase. The exception is sub-programme: Management Services, for which provision of a communication unit was only made in the Office of the Accounting Officer as from 2006/07. The 12% increase on the 2006/07 estimate in the sub-programme: Corporate Services is due to a provision made for the Provincial Treasury’s internship programme.
Annual Performance Plan 2007/08 to 2009/10
26
2. Programme 2: Sustainable Resource Management Sustainable Resource Management comprises of eight sub-programmes. Two of these
are programme support sub-programmes, i.e. Programme Support: Resource Management and Programme Support: Public Finance. The other sub-programmes are: Economic Analysis, Fiscal Policy: Provincial Government, Fiscal Policy: Local Government, Budget Management, Provincial Government Finance and Local Government Finance.
Economic Analysis The Economic Analysis sub-programme comprises one director and six economists
who determine and evaluate economic parameters and socio-economic imperatives within a provincial and national macroeconomic context.
Fiscal Policy: Provincial Government The Fiscal Policy: Provincial Government sub-programme comprises one director,
six economists and one administrative assistant. The unit is responsible for the optimisation of existing revenue sources (which include national transfers and own sourced revenue) and also the consideration of new revenue sources available to the Province.
Fiscal Policy: Local Government This component comprises one director, four local government revenue coordinators,
thirteen local government revenue analysts and an administrative assistant. The unit aims to provide professional advice and support on local government revenue collection and fiscal policy (that informs the annual budget process, thereby contributing to the achievement of iKapa Elihlumayo).
Budget Management The Budget Management sub-programme comprises one director, one administrative
assistant, 6 provincial economists and 5 local government economists. In addition there is a team of four data collators and a three-person budget support team. The office drives the annual provincial budget process, including the Medium-Term Budget Policy Statement, the preliminary and final budget allocations and the Budget Overview. On the local government side, the Budget Office is responsible for guidance and oversight for local government budgets. It also manages the Local Government Medium-Term Expenditure Committee (LGMTEC), in co-operation with the Department of Local Government and Housing (DLGH), ensuring alignment between the municipal budgets and Integrated Development Plans (IDPs), and assessing budget implementation against the Service Delivery Budget Implementation Plans (SDBIPs).
Provincial Government Finance The Provincial Government Finance sub-programme takes care of public finance
related to provincial government matters and comprises one director, one office assistant and twelve staff members.
Annual Performance Plan 2007/08 to 2009/10
27
Local Government Finance This sub-programme comprises of one director and eighteen staff members, who deal
with the fiscal and financial affairs of municipalities including the implementation of the Local Government: Municipal Finance Management Act, 2003 (Act 56 of 2004).
a. Specified policies, priorities and strategic objectives Apart from the specific objectives and priorities, which will be discussed
below, two generalised priorities will be pursued and they are: • To foster professionalism in attitudes, values, ethics, management and
supervision, coaching, mentoring and career development. • To create synergy and integration within and between components.
In aligning its daily operations and activities with the achievement of the iKapa Elihlumayo lead strategies, this programme has redirected its strategic objectives, within the relevant sub-programmes, as follows:
Economic Analysis
The objective of this unit is to conduct macroeconomic analysis and render policy advice, i.e. to determine and analyse key economic variables, their interrelation and relevance to the budget, the potential for growth and development and the interaction with governmental and revenue patterns, alternative budgeting and other revenue and expenditure scenarios on selected key economic growth and development indicators.
Fiscal Policy: Provincial Government
The Fiscal Policy unit is tasked with the objective of enabling the provincial government to finance its service delivery obligations over the medium term. These tasks include optimising the current revenue base and exploiting the revenue potential of sources that have as yet not been included in the Provincial Revenue base.
Fiscal Policy: Local Government This Fiscal Policy: Local Government unit is tasked with the responsibility of
providing advice and guidance to ensure sound and sustainable budgets for local government.
Budget Management The 2006 Western Cape Medium Term Budget Policy Statement (WC-MTBPS)
set out fiscal policy direction for 2007 MTEF in line with strategic objectives contained in the Provincial Growth and Development Strategy (PGDS) and the national drive towards accelerated shared growth. The 2007/08 budget centred on four themes: skills development; infrastructure; quality and access to social services; and governance.
Annual Performance Plan 2007/08 to 2009/10
28
Provincial Government Finance This sub-programme is tasked with the objective of ensuring efficient budget
management in provincial departments. This includes the development of efficiency measures in the in-year expenditure monitoring systems towards the monitoring of financial and non-financial performance indicators.
Local Government Finance This sub-programme is tasked with ensuring efficient budget management in
municipalities. This includes the development of efficiency measures in the in-year expenditure monitoring systems towards the monitoring of financial and non-financial performance indicators. It furthermore deals with the strengthening of institutional capacity, inclusive of professionalism, skills, knowledge, motivation, attitudes, integration, and values needed for the successful implementation of the Municipal Finance Management Act (MFMA).
b. Progress analysis
Economic Analysis This sub-programme has made progress in attaining some of its strategic objectives such as: • Analysing the sources of provincial economic growth and employment by
analysing key and upcoming sectors in respect of historical and projected contribution to Gross Domestic Product per Region (GDPR) and employment.
• Analysing the constraints to provincial economic growth and employment in respect of crosscutting concerns such as the state of the global economy and SMME development.
• Providing a socio-economic scan on local government. Fiscal Policy: Provincial Government
This sub-programme has made considerable progress in the attainment of its strategic objectives. Some of these, which have been successfully initiated, include: • Review of the Provincial Equitable Share. • A quantitative analysis of provincial own revenue. • Investigating the introduction of a revenue estimation and forecasting model. • Ensuring effectiveness and efficiency of the own revenue retention models. • Reporting on the effectiveness of provincial debt management practices. • Investigating the feasibility, efficiency and effectiveness of motor vehicle
licence fees in the Western Cape. • Implementation of a fuel tax. • Investigating tourism and tourism-related taxes.
Annual Performance Plan 2007/08 to 2009/10
29
Fiscal Policy: Local Government The unit has started to fill critical positions. It is required to stay at the forefront of developments in the intergovernmental fiscal governance system. The following strategic objectives have been identified: • Improve input-output sequencing of information and the quality thereof
within budget processes. • Develop effectiveness of in-year revenue monitoring systems towards
monitoring financial and non-financial performance indicators. • Provide policy advice, effective technical and strategic support and a change
agent service to municipalities • Strengthen institutional capacity, including professionalism, skills,
knowledge, motivation, attitudes, integration, and values. Provincial Government Finance This sub-programme made substantive progress to improve the quality of
financial management, which includes: • The implementation of the Public Finance Management Act, 1999 (Act 1 of
1999). • The institutionalisation of in-year expenditure monitoring systems, focusing
on substantive matters such as the efficiency of budget programmes of provincial departments.
• An assessment of the draft annual Budget 2007 contributed towards ensuring that the distributions of budget allocations within votes are aligned with policy priorities and that the budget is technically sound.
• A credible Budget 2007 by linking national and provincial priorities with budget allocations.
• Nationally prescribed In-Year Monitoring (IYM) reporting information has been augmented with deepened analytical and explanatory narrative reports to encourage the development of interpretive skills in Treasury and provincial departments and to promote and enforce effective management of expenditure.
Local Government Finance The MFMA became effective on 1 July 2004 with phased implementation and
compliance based on the capacity of municipalities, i.e. high, medium and low capacity. The Provincial Treasury’s roles and responsibilities became effective on 1 July 2005. In this regard, National Treasury has in total delegated 28 municipalities to the Province while retaining two of the 30 municipalities. This sub-programme is actively involved with the implementation of the MFMA, both in the Provincial Treasury and municipalities by creating a conducive environment for smooth implementation. The sub-program made considerable progress in respect of its roles and responsibilities as required by the MFMA, which includes:
Annual Performance Plan 2007/08 to 2009/10
30
Provincial MTEF process • The management, co-ordination and gazetting of Provincial allocations to
municipalities, including the allocations for BS2, Provincial Adjustment Budget Estimate and adhoc in-year allocations as requested by Provincial departments.
• The submission of allocation letters to municipalities, which included a schedule reflecting provincial and national allocations per municipality.
In Year Monitoring (IYM)
• Full nominal compliance in respect of the submission of municipal IYMs. • In the absence of a prescribed National Treasury consolidated statement
format for the IYM and to ensure Provincial Treasury compliance to the MFMA, this sub-program developed an IYM database to ensure Provincial Treasury compliance to submit monthly consolidated reports to National Treasury and quarterly gazetting, publication and tabling in the Provincial Legislature on the state of the municipalities’ budgets.
• The commencement of monthly individual and consolidated municipal budget expenditure analyses and reports.
• The initialising of quarterly IYM site monitoring visits to municipalities. • Successful managing, planning, co-ordinating and implementation of the LG
MTEC processes, which includes: LG MTEC1, which were aimed at the alignment of planning
priorities between the local and provincial spheres of government. LG MTEC2, an interaction between PT, Provincial Departments and
municipalities on provincial allocations to municipalities. LG MTEC3, high profile individual discussion meetings between
Mayors , municipal officials and provincial Ministers and officials, which were based on assessment reports produced on municipal tabled budgets and IDPs.
Intra and inter departmental and governmental co-ordinating structures • Functional and operational Municipal CFO Fora that provide a platform for
municipal CFOs to engage with PT and other role players to successfully implement all the requirements of the MFMA.
• MFMA sub-committee meetings - a forum that gives effect to the requirements of the MFMA within PT and DLGH, by facilitating and co-ordinating MFMA related matters between PT and DLGH and internal PT components.
• Active participation in the Provincial Treasury Forum and ongoing sharing of Western Cape MFMA initiatives at monthly MFMA NT meetings.
c. Analysis of constraints and measures planned to overcome them
Capacity constraints are experienced throughout the Sustainable Resource Management component, ranging from high vacancy rates to limited analytical and technical capacity and inter and intra departmental silos within the province. Constraints per component are discussed in more detail in the following sections.
Annual Performance Plan 2007/08 to 2009/10
31
d. Description of planned quality improvement measures
Fiscal Policy: Provincial Government This sub-programme has taken a number of steps to improve the quality of
services provided by the component. These services include the introduction of a provincial tariff register, timely approval of tariff adjustments and the retention of revenue collected above the Adjusted Budget. Further of importance to the functioning of the unit is the creation of partnerships, both internal and external. These partnerships aim to improve services through leveraging of technical expertise and capacity; streamlined departmental revenue expenditure analysis and advice; and the building of dialogue and debate amongst and between the various spheres of government.
Fiscal Policy: Local Government This sub-programme has taken a number of steps to improve the quality of
services provided. These services include the introduction of a municipal tariff register, grants database and debtors’ database and also the assessment of loans against a borrowing framework. The unit further aims to: • Create partnerships and networks that will strengthen the links between
various components within the Provincial Treasury, provincial departments, municipalities and national counterparts that will improve revenue analysis.
• Interact regularly and robustly with municipalities on their IYM revenue reports.
• Build relationships between Provincial Treasury and municipalities through intergovernmental structures.
• Build analytical capacity in the sub-programme • Undertake municipal site visits to monitor revenue
Public Finance aims to: • Encourage the development of human capital through, inter alia, the internal
bursary scheme and accredited training offered by the National Treasury in connection with municipal financial management.
• Create partnerships and networks that will strengthen the links between various components within the Provincial Treasury, provincial departments, municipalities and national counterparts that will improve expenditure analysis.
• Interact regularly and robustly with departments on their IYM expenditure and revenue reports.
• Build relationships between the Provincial Treasury and municipalities through one-on-one engagements and intergovernmental structures.
• Build the analytical capacity in the Provincial Treasury and extend that to the offices of chief financial officers in provincial departments.
• Conduct field trips to enable site monitoring. • Institutionalise the principles/objectives of iKapa Elihlumayo.
Annual Performance Plan 2007/08 to 2009/10
32
2.1 Sub-programme 2.1: Programme Support: Resource Management 2.1.1 Specified policies, priorities and strategic objectives
Generic Strategic goal: To facilitate the efficient and co-ordinated administration and management of the programme. Strategic objectives:
1. Rendering administrative support services to ensure the effective operational management of the unit.
2. Capacitate and train administrative support and line function staff.
2.1.2 Progress analysis Not applicable as posts are still to be filled. 2.1.3 Analysis of constraints and measures planned to overcome them
This sub-programme will only be established and capacitated during the 2007/08 financial year and will be mainly responsible for administrative support regarding the human resources, financial, logistical and related administrative management activities of the relevant programme.
2.1.4 Description of planned quality improvement measures Appoint and train suitable candidates and ensure proper procedure and process
mapping of all activities within Sustainable Resource Management: Resource Management.
Annual Performance Plan 2007/08 to 2009/10
33
2.2 Sub-programme 2.2: Economic Analysis (EA) 2.2.1 Specified policies, priorities and strategic objectives
Strategic goal 5: To conduct macro and socio-economic analysis and render policy advice, i.e. to determine and analyse key economic variables, their interrelation and relevance to the provincial and municipal budgets. Strategic objectives:
1. Describe the Western Cape economy by determining and analysing key provincial and, where possible, district economic variables and their interrelation.
2. Determine the sources, potential and constraints for enhanced growth and development in the Western Cape, as framed within iKapa Elihlumayo.
3. Assess the impact of various budget (municipal and provincial) policy objectives on selected economic variables, providing a link between the macro, meso and municipal spheres.
2.2.2 Progress analysis The Economic Analysis component was set up five years ago to determine the macro-
economic and socio-economic environment within which the provincial budget is formulated and implemented, the latter contributing towards the achievement of iKapa Elihlumayo.
The last financial year was spent consolidating the economists within Provincial Treasury and also exposing them to various aspects of the unit’s outputs and external linkages. The unit has succeeded in securing strategic relationships with key stakeholders such as external researchers, provincial departments and municipalities.
The publication of the Socio-Economic Profiles: Local Government also presented the unit with the opportunity to forge meaningful relationships across the province. The publication had an immediate impact on the provincial and municipal budget processes and will continue to exert some influence in the allocation and distribution of resources.
The unit’s recruitment strategy has been innovative, targeting people with potential, especially from the private sector. Two of the economists within the unit have a private sector background. One economist has been offered an experiential learning opportunity within the unit, and has since been hired on a six month contract. The key challenges over the next two years will be to increase the capacity of the unit and ensure stability within the team. As the team is consolidating the unit seeks to capitalise on the team’s strengths while undertaking appropriate analytical and economic policy research, building on the baseline research.
2.2.3 Analysis of constraints and measures planned to overcome them The major constraints that EA will face over the next three years are:
• The paucity of data that limits the number of variables used for socio-economic relevance and alignment of budget.
Annual Performance Plan 2007/08 to 2009/10
34
• The structure of the unit, given the increasing demand for local government-related research. The unit analyses all 30 municipalities, in addition to sector departments.
• Team stability. The fact that the unit is in direct competition with the private sector is a major threat to the team’s stability.
Measures planned to overcome constraints include: • Separating provincial activities from local government activities. • Targeting and building a pool of economists at different levels with clear goals of
career pathing. This includes experiential learning opportunities for university students, assignment-based contracts and internships.
• Consolidating and expanding the network of academic and private sector researchers as well as a capacity-building programme for permanent staff will address the lack of capacity.
• Develop a structured web-based database to deepen internal analytical capacity.
2.2.4 Description of planned quality improvement measures Quality improvement and stakeholder satisfaction are ongoing objectives for all EA
products. The key improvement that EA will constantly pursue is the alignment of departmental activities to the socio-economic goals of iKapa Elihlumayo. It also advises on the alignment of resource allocation and the underlying processes of the annual budget process. Related operational improvements may include: • Improved co-ordination of internal processes and sequencing of research. • Strategic utilisation of researchers through peer review and more intensive
oversight. • Acquire and obtain reliable sources of data and relevant software to enhance
research capabilities. • Improve relationships with external and internal stakeholders to work towards a
common goal (improved service delivery and economic growth).
2.3 Sub-programme 2.3: Fiscal Policy: Provincial Government 2.3.1 Specified policies, priorities and strategic objectives
Strategic goal 6: To enable the provincial government to finance its service delivery obligations. Strategic objectives: 1. Contribute to improving system of provincial government finance to enhance
revenue adequacy and service delivery towards attaining a level 4 auditable organisation.
Annual Performance Plan 2007/08 to 2009/10
35
2.3.2 Progress analysis National Revenue Transfers • Analysing the provincial equitable share formula and transfers from the Western
Cape’s perspective as a key input into the Fiscal Framework Review being conducted by the Technical Committee on Finance.
• Analysing the conditional grant framework and transfers from the Western Cape’s perspective as a key input into the Fiscal Framework Review being conducted by the Technical Committee on Finance.
• Evaluating the evolution of the fiscal governance model in respect of vertical balance (or imbalance as at present) and provincial taxation and borrowing powers, functions and options.
Provincial Own Revenue In respect of current sources of provincial own revenue: • Quantitative analysis of the state of own revenue. • Effectiveness and efficiency of own revenue retention policies. • Developing a revenue estimation model to provide more accurate and robust
estimates of revenue to be collected from current sources of provincial own revenue – motor vehicle licenses, hospital fees, interest revenue, and gambling and betting taxes.
• Analysing debtor management, sources and trends in respect of the present revenue base.
• Investigating improved synergy and co-ordination of Donor Funding within the Province.
• Analysing the socio-economic incidence/impact of recent (2001 – 2003) escalations in motor vehicle licence fees in the Western Cape.
• Investigating the feasibility, efficiency and effectiveness of alternative collection mechanisms and rate structures for motor vehicle licence fees in the Western Cape.
• Investigating the feasibility, efficiency and effectiveness of alternative rate structures for gambling taxes and tariffs in the Western Cape
In respect of new sources of provincial own revenue: • Investigating the feasibility of a tourism levy for the Western Cape Province in
respect of constitutional, legal, economic, financial and enforcement and collection feasibilities and capabilities.
• Investigating additional sources of provincial own revenue through user charges or provincial taxes, levies and duties in line with the new Provincial Tax Regulation Process Act.
Provincial Borrowing Evaluating the range of borrowing and financing instruments in the capital market that are appropriate for Provincial Government borrowing in line with national legislation, policies and procedures as framed by the Provincial Borrowing Powers Act, 1996. Partake in discussion on the development of a provincial borrowing framework.
Annual Performance Plan 2007/08 to 2009/10
36
Deliverables The Fiscal Policy Unit produces and/or delivers regular revenue reports, policy recommendations/ reports and revenue planning services/reports. In respect of regular revenue reports, these are: • Compiling a monthly/quarterly report on national revenue transfers that reflects
provincial equitable share transfers and conditional grant transfers. • Compiling a monthly IYM revenue report that assesses provincial own revenue
trends. • Compiling a monthly/quarterly report on provincial debtors, in particular for
report to the Provincial Public Accounts Standing Committee. The unit drafts reports and makes policy recommendations to the Minister of Finance
and Tourism in respect of: • The provincial equitable share formula and transfers from the Western Cape’s
perspective as a key input into the Fiscal Framework Review recommendations that the Technical Committee on Finance will present to the Budget Council.
• The conditional grant framework and transfers from the Western Cape’s perspective as a key input into the Fiscal Framework Review recommendations that the Technical Committee on Finance will present to the Budget Council.
• Provincial taxation and borrowing powers, functions and options. • An analysis of provincial revenue management, sources and trends in respect of
the present revenue base. • An analysis of debtor management, sources and trends in respect of the present
revenue base. • The socio-economic incidence/impact of 2001 – 2003 escalations in motor vehicle
license fees in the Western Cape. • The feasibility, efficiency and effectiveness of alternative collection mechanisms
for motor vehicle license fees in the Western Cape. • Parliamentary approval for the implementation of the fuel levy and the
furtherance of the process going forward. • The feasibility of a tourism-related levy for the Western Cape Province. • An assessment of additional sources of provincial own revenue through user
charges or provincial taxes, levies and duties in line with the new Provincial Tax Regulation Process Act.
• Feasibility, efficiency, effectiveness as well as the socio-economic impact of gambling and the Western Cape Gambling and Racing Board.
In respect of revenue planning services/reports, these are: • Determining the Medium Term Fiscal Framework (MTFF) or overall financing
envelope for the Western Cape’s MTEF. • Compiling and publishing the annual Revenue Estimates. • Compiling the revenue inputs for the annual Medium Term Budget Policy
Statement and Budget Statement No. 1 (Provincial Budget Overview).
Annual Performance Plan 2007/08 to 2009/10
37
2.3.3 Analysis of constraints and measures planned to overcome them The establishment of various intergovernmental forums to improve interaction
between provincial and national government is a good starting point for improved intergovernmental relations and service delivery.
A number of constraints are being addressed: • Recruiting adequately trained and skilled staff. • Up-skilling current staff capacity within the component. • Improving communication within and across the various components of the
Provincial Treasury is aimed at improving communication within the Province. • Fostering a paradigm shift in respect of financing for development and the need
to generate innovative financing solutions, contributing towards growth and development in the Province.
• Parliamentary approval for the imposition of a provincial fuel levy. Thoroughly researched and consulted proposals to assist with the approval process.
• Mandating process for approval of tourism related levy • Departmental co-operation to ensure effective focus on efficient debt collection. • Quarterly assessment and reporting on the state of debtors and fostering co-
operation with departments primarily through CFO structure interactions. Measures taken to overcome constraints are: • Innovative ways of advertising vacancies. • Strategies to attract appropriate skill. • Build in-house capacity by mentoring. • Ensuring that the Fiscal Policy unit personnel undertake appropriate training that
enhances their exposure to the latest developments in intergovernmental revenue and taxation management.
• Developing robust engagement and interaction on provincial revenue and taxation management within the Technical Committee of Finance Revenue and Taxation Working Group.
• Inter and intra departmental relationships will be forged, in particular with senior managers within departments, to ensure cooperation and the timeous delivery of information, working together to attain iKapa Elihlumayo and the goals set in the Provincial Growth and Development Strategy (PGDS).
• Develop internal revenue and taxation analytical capacity and contribute towards a larger pool of provincial revenue and taxation analysts.
• Raise awareness by leveraging technical expertise and capacity through a broader network, extending and deepening the Fiscal Policy unit’s output reach and transferring knowledge base and skills into the public sector.
2.3.4 Description of planned quality improvement measures
The Fiscal Policy unit aims to forge partnerships, which will: • Broaden ownership of revenue collection and management across key partners,
ensuring a deepening and expansion of the revenue envelope financing of iKapa Elihlumayo
Annual Performance Plan 2007/08 to 2009/10
38
• Raise awareness of the paradigm shift in respect of financing for development and the need to generate innovative financing solutions, contributing towards growth and development in the Province.
• Leverage technical expertise and capacity through a broader network, extending and deepening the Fiscal Policy unit’s output reach and transferring knowledge base and skills into the public sector.
• Strengthen and deepen the iKapa Elihlumayo revenue partnership, centering on: o Improved linkages between the Fiscal Policy unit, Budget Management,
Economic Analysis, Asset Management and the Public Finance expenditure analysts, thereby streamlining departmental revenue and expenditure analysis and advice.
o Enhanced engagement within the intergovernmental system, building dialogue and debate at the horizontal level between provinces, and at the vertical level between provinces and the national and local spheres.
Annual Performance Plan 2007/08 to 2009/10
39
2.4 Sub-programme 2.4: Fiscal Policy: Local Government 2.4.1 Specified policies, priorities and strategic objectives
Strategic goal 7: To facilitate local government with financing its service delivery obligations. Strategic objectives:
1. Improve input-output sequencing of information and the quality thereof within the budget processes.
2. Develop effectiveness of in-year revenue monitoring systems towards attaining level 3 auditable organisations.
3. Provide policy advice, effective technical and strategic support and a change agent service to municipalities
2.4.2 Progress analysis
The unit aims to amongst others: research and analyse municipal budgets; compile reports on revenue streams; establish partnerships; and foster capacity building.
Research and Analyses Presently, there are three main research areas – national & provincial revenue transfers (Local Government Equitable Share and Conditional Grants), local government own revenue and borrowing. National and Provincial Revenue Transfers • Analysing the Local Government Equitable Share Formula and Transfers Local
Government Fiscal Framework Review. • Analysing the Conditional Grant Framework and Transfers from the Western
Cape’s perspective as a key input into the Fiscal Framework Review
Local Government Own Revenue In respect of current sources of local government own revenue: • Analysing Local Government Revenue Management, Sources and Trends in
respect of the present revenue base. • Analysing Debtor Management, Sources and Trends in respect of the present
revenue base.
Local Government Borrowing Assessing the effective and efficient management of local government borrowing to finance capital (infrastructure) commitments, including capacity to service loan commitments, and its capacity to access the various borrowing and financing instruments in the capital market in line with national legislation, policies and procedures.
Reports and Services At present, there are three main Reports and Services that the Resource Acquisition Unit produces and/ or delivers – Regular Revenue Reports, Policy Recommendations/ Reports and Revenue Planning Services/ Reports.
Annual Performance Plan 2007/08 to 2009/10
40
In respect of Regular Revenue Reports, these are: • Compiling a monthly/quarterly Report on National Revenue Transfers that
reflects Local Government Equitable Share Transfers and Conditional Grant Transfers.
• Compiling a monthly/ quarterly In-Year Monitoring (IYM) Revenue Report that assesses local government Equitable Share Transfers and Conditional Grant Transfers and own revenue trends.
• Compiling a monthly/quarterly Debtor Management Report. In respect of Revenue Planning Services/Reports, these are:
Determining the Medium Term Fiscal Framework for local government
Partnerships Presently, the following key partnership foci have been identified:
• Leveraging technical expertise and capacity through a broader research and technical expertise network, extending and deepening the Local Government Revenue Acquisition Unit’s output reach and transferring knowledge base and skills into the public sector.
• Strengthening and deepening the iKapa Elihlumayo local government partnership, centring on:
• Improved linkages between the Local Government Revenue Acquisition Unit, the Economic Analysis team, the Fiscal Policy Unit the Budget Office and the Municipal Finance expenditure analysts, thereby streamlining local government budget, revenue and expenditure analysis and advice.
• Enhancing engagement within the inter-governmental system, building dialogue and debate at all levels.
Capacity Building Presently, there are two key capacity building foci:
• Ensuring that the Local Government Revenue Acquisition Unit personnel undertake appropriate training that enhances their exposure to the latest developments in intergovernmental revenue and taxation management.
• Developing robust engagement and interaction on local government revenue concerns within the provincial and across local government.
2.4.3 Analysis of constraints and measures planned to overcome them
Big challenges relate to the filling of critical posts to implement the MFMA, recruiting adequately skilled capacity, building good interpersonal relations and positively influencing the decisions of both municipal officials and politicians.
2.4.4 Description of planned quality improvement measures Appoint and train suitable candidates and ensure proper procedure and process
mapping of all activities within Sustainable Resource Management. Building of internal analytical (numerical and written) skills base and teamwork ethos.
Annual Performance Plan 2007/08 to 2009/10
41
2.5 Sub-programme 2.5: Budget Management 2.5.1 Specified policies, priorities and strategic objectives The Budget Office plays a key role in promoting efficient, effective and economical
use of financial resources. The policy role of the Budget Office is focused on determining and promoting effective policies to further the priorities of the provincial government, as captured in Ikapa Elihlumayo PGDS.
Through its two main provincial outputs, the Budget Overview and Medium Term
Budget Policy Statement, the Budget Office recommends financial resource allocation (within departments and between departments) which activates/enables implementation of national, provincial and departmental policy priorities and the achievement of desired socio-economic outcomes.
On the local government side, the Budget Office is chiefly concerned with the
alignment of municipal IDPs with their budgets and with provincial policy priorities. The Budget Office also plays a monitoring and evaluation role in following the performance of departments and municipalities as they implement their budgets.
Strategic goal 8: To promote effective financial resource allocation. Strategic objectives:
1. To coordinate and guide the process to determine provincial priorities and recommend financial resource allocation, which effectively contributes to, accelerated and shared economic growth in the province.
2. Promote overall strategic goal of PT to understand local government and line departments’ core business, functions, and progress.
3. Improve alignment between provincial priorities and local government IDP’s and improve quality and transparency of local government budgets.
4. Enhance the implementation and impact of local government budgets and IDPs to improve service delivery and address the socio economic needs of the community.
Annual Performance Plan 2007/08 to 2009/10
42
2.5.2 Progress analysis In the last financial year, Budget Management has consolidated and deepened its analysis and support to provincial departments and also facilitated and co-ordinated various improvements in the budget process. For example, the Cluster Cabinet Committees undergo a process to decide upon joint policy priorities as a cluster. Also, the process for assessing quarterly performance of departments has been enhanced. With regard to local government, the team has expanded and is making plans to deepen the LGMTEC engagements and to undertake assessments of municipal Service Delivery Budget Implementation Plans (SDBIP). In 2006/07 the Service Delivery Review was also published internally in a new format. In 2006/07, Budget Management appointed three new provincial economists and five local government economists, as well as expanding the team responsible for budget support.
2.5.3 Analysis of constraints and measures planned to overcome them The major challenges that Budget Management will be facing over the next three
years are: • To acquire skilled resources to complete the staff complement in the Local
Government Team. • The quality of IDPs and their linkages with municipal budgets, as well as the
linkages between municipal budgets and the provincial budget. • Development of a framework to assess Quality Performance Reports (QPRs) and
SDBIPs and the improvement of the content and information provided by municipalities and departments.
• Access to service delivery data. Considerable attention will be given to developing systems, support and capacity-
building strategies to enable Budget Management to fully perform its functions with regard to the MFMA. Staff will work to develop relationships with municipalities and provincial departments to improve communication, alignment, quality of budget information and access to data.
2.5.4 Description of planned quality improvement measures Budget Management continuously strives towards a better-integrated and better-
informed process of allocations to departments. These improvements will be addressed through budget reforms that will be communicated to role players by means of Budget Circulars.
2.5.5 Specification of measurable objectives and performance indicators
Please see Table 2.1, Sub-programme 2.5
Annual Performance Plan 2007/08 to 2009/10
43
2.6 Sub-programme 2.6: Programme Support: Public Finance 2.6.1 Specified policies, priorities and strategic objectives
Generic Strategic goal: To facilitate the efficient and co-ordinated administration and management of the programme. Strategic objectives: 1. Rendering administrative support services to ensure the effective operational
management of the unit. 2. Capacitate and train administrative support and line function staff.
2.6.2 Progress analysis Not applicable as post has to be filled. 2.6.3 Analysis of constraints and measures planned to overcome them
Not applicable at this stage. 2.6.4 Description of planned quality improvement measures Appoint and train suitable candidates and ensure proper procedure and process
mapping of all activities within Sustainable Resource Management. 2.6.5 Specification of measurable objectives and performance indicators Please see Table 2.1, Sub-programme 2.6
2.7 Sub-programme 2.7: Provincial Government Finance 2.7.1 Specified policies, priorities and strategic objectives
Strategic goal 9: To ensure efficient budget management in provincial departments. Strategic objectives: 1. Provide policy advice, effective technical and strategic support and a change agent
service to provincial departments. 2. Improve input-output sequencing of information and the quality of the latter within
the budget processes. 3. Develop the effectiveness of in-year expenditure monitoring systems towards
attaining a level 4 auditable organisation.
Annual Performance Plan 2007/08 to 2009/10
44
2.7.2 Progress analysis The Public Finance Management Act, 1999 (Act 1 of 1999) assumes a phased
approach towards improving the quality of financial management. Implementation in the first phase focused mainly on the basics, like the institutionalisation of in-year expenditure monitoring systems, the progress of which has been above expectations. Subsequently, the focus has been on substantive matters such as the efficiency of budget programmes of provincial departments. In this regard, tighter controls were instituted with regard to Compensation of Employees in 2006/07 to limit mid-year, ad hoc shifts which fuel the March Spike phenomenon and undermine good budgeting and planning practices.
An assessment of the draft annual Budget 2007 contributed towards ensuring that the distributions of budget allocations within votes are aligned with policy priorities and that the budget is technically sound. Nationally prescribed IYM reporting information has been augmented with the integration of quarterly performance reports with the current financial reporting to allow for deepened analytical and explanatory reporting to encourage the development of interpretive skills in Treasury and provincial departments and to promote and enforce effective management of expenditure. Key challenges are: - • Building analytical capacity both in the Provincial Treasury and provincial
departments to gain a deepened understanding from a service delivery perspective of what expenditure performance and budget allocations actually mean. Responses thereto will translate into improved expenditure management because of early detection of issues requiring appropriate intervention.
• In an economic classification context: o Transfer payments – Monitor that gains are affected to the extent that
receiving entities provide greater efficiency, economy and efficacy than would be possible in the transferring department.
o Goods and services – Undertaking efficiency parameter testing (least cost analysis) of major spending items.
• Maintenance of a credible database, including the rollout and institutionalisation of the Business Insight Folders (BIFs), which will assist the Treasury in understanding the core business of departments, ultimately to implement financial management reforms to improve efficiency of spending.
2.7.3 Analysis of constraints and measures planned to overcome them The introduction of performance reports in the IYM system may place an additional
burden on existing staff and a job evaluation process needs to be instituted to determine the impact thereof.
A deeper understanding of efficiency parameters (least cost analysis) within the government sector and how it can be used to achieve value for money spending. Tertiary institutions will be contracted to assist in compiling least cost analyses, including efficiency ratios.
Limited skills and knowledge levels in financial matters are constraining factors in acquiring appropriately experienced and skilled persons for vacant positions. The appointment of interns will be introduced as another way of attracting the required skills, over and above the normal route of filling vacancies through advertising.
Annual Performance Plan 2007/08 to 2009/10
45
2.7.4 Description of planned quality improvement measures
The following quality improvement measures are planned: • Service delivery visits / field trips to bring greater evidence and understanding to
our analyses. • Intimate networks with programme managers and key drivers of important
activities as well as CFOs within votes in order to form part of departmental proceedings and play an advocacy role.
• Strong networks, interaction with, and analysis of, relevant work performed by other Treasury components.
• Building of internal analytical (numerical and written) skills base and teamwork ethos.
• Interact regularly and robustly with departments on their IYM expenditure reports.
• Smoothing of expenditure and as a consequence reduce the “March Spike” phenomenon.
• Improved expenditure management resulting in no over-expenditure and limiting under-expenditure to 1% overall.
2.7.5 Specification of measurable objectives and performance indicators
• Please see Table 2.1, Sub-programme 2.7.
2.8 Sub-programme 2.8: Local Government Finance 2.8.1 Specified policies, priorities and strategic objectives
Strategic goal 10: To ensure efficient budget management in municipalities. Strategic objectives: 1. Provide policy advice, effective technical and strategic support and a change agent
service to municipalities. 2. Improve input-output sequencing of information and the quality thereof within the
budget processes. 3. Develop effectiveness of in-year expenditure monitoring systems towards attaining
level 3 auditable organisations. 4. Develop intra Department, intra provincial; inter provincial and government co-
ordinating structures and systems.
2.8.2 Progress analysis The Local Government: Municipal Financial Management Act, 2003 (Act 56 of 2003)
became effective 1 July 2004 with a phased implementation and compliance approach based on the capacity of municipalities. The Provincial Treasury’s roles and
Annual Performance Plan 2007/08 to 2009/10
46
responsibilities became effective 1 July 2005. In this regard, National Treasury delegated 28 municipalities to the Province while retaining two out of the 30 municipalities. This sub-programme is actively involved with the implementation of the MFMA by facilitating implementation initiatives and creating a conducive environment for smooth implementation.
In relation to the municipal/provincial interface the sub-programme has undertaken pioneering research on functions rendered by municipalities on behalf of the province and or visa versa to ultimately resolve the vesting of the affected functions and the most appropriate mechanisms to do so. The Position Papers, Report and Cabinet submission have been submitted to the Provincial Cabinet. On instruction of Cabinet the said documents are being circulated to all relevant stakeholders for final comments.
The Provincial Cabinet resolved at a recent Cabinet Lekgotla that a similar Medium Term Expenditure Committee (MTEC) process be facilitated between provincial departments and municipalities. This resolution , in addition to compliance with the legislative provisions, was informed by findings of the municipal budget assessments and subsequent visits to municipalities during May and June 2005. These visits revealed, amongst other things, that there is a need for greater consultation and interaction between provincial departments and municipalities in aligning planning priorities, development strategies and resources, particularly in a spatial context.
Based on the Cabinet resolution the Provincial Treasury, together with the Department of Local Government and Housing has, as part of the annual financial calendar, scheduled a series of engagements between provincial departments and municipalities. In brief, the following provisional cycle of Local Government Medium Term Expenditure Committee (LG MTEC) engagements has been identified and scheduled: LG MTEC 1: High level and overarching discussion on the alignment of provincial
and local government planning priorities (District level) One-on-one engagements between provincial departments and municipalities.
LG MTEC 2: Specific discussions on budget allocations by departments to municipalities, and frameworks over the 2006/07 MTEF
LG MTEC 3: 2006/07 municipal budget assessments and visits: Assessment of IDPs, Local Economic Development (LED) and plans, financial health and budgets to determine whether the planning and budgets reflect the priorities and resource alignment desired.
Key challenges in collaborations with others are: - • Developing a competent Provincial Treasury with the ability to fulfil its
responsibilities in terms of the Local Government: Municipal Financial Management Act, 2003 (Act 56 of 2003).
• Optimal placement of functions between the provincial and local spheres of government and across Provincial Treasury components.
Annual Performance Plan 2007/08 to 2009/10
47
2.8.3 Analysis of constraints and measures planned to overcome them A policy intervention which will directly influence the sub-programme’s
performance and put pressure on its resources is the roll-out of the Local Government: Municipal Financial Management Act, 2003 (Act 56 of 2003) (MFMA) and the additional responsibilities to be assigned in terms thereof as well as the development of associated functions in other units within Treasury. The required capacity will be needed throughout Treasury to fully execute the assigned roles and responsibilities. Synergy and strong internal relations will be key in obtaining the desired results.
Limited skills and knowledge levels of existing staff in municipal financial matters are constraining factors in relation to the implementation of the MFMA. Staff across the different disciplines will be participating in training programmes offered by the national and provincial treasuries.
2.8.4 Description of planned quality improvement measures The following quality improvement measures are planned:
• Encourage the development of human capital through, inter alia, the internal bursary scheme, Provincial Treasury specific training and accredited training offered by the National Treasury regarding municipal financial management.
• Create partnerships and networks that will strengthen the links between various components within the Provincial Treasury, provincial departments, municipalities and national counterparts that will improve expenditure analysis.
• Interact regularly and robustly with municipalities on their In-Year-Monitoring reports and financial management issues.
• Strengthen relationships between the Provincial Treasury and municipalities through intergovernmental relation structures.
• Increased visits to municipalities to improve the understanding of the business processes of municipalities.
• Institutionalise the principles/objectives of iKapa Elihlumayo and the “Home for All” vision.
• Co-ordination role in respect of the MFMA matters across Treasury disciplines. • Maintain and improve database on municipal information and the
implementation of the Business Insight Folders (BIFs). • A Provincial Treasury specific training programme on the MFMA will be
developed and rolled out to Treasury, departmental and municipal officials. 2.8.5 Specification of measurable objectives and performance indicators
• Please see Table 2.1, Sub-programme 2.8.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
48
Tabl
e 2.
1: P
rogr
amm
e 2:
Sus
tain
able
Res
ourc
e M
anag
emen
t
Sub-
prog
ram
me
2.1:
Pr
ogra
mm
e Su
ppor
t: R
esou
rce
Man
agem
ent
Gen
eric
Str
ateg
ic G
oal:
To f
acili
tate
the
effi
cien
t an
d co
-ord
inat
ed a
dmin
istr
atio
n an
d m
anag
emen
t of
the
sub
-pro
gram
me:
Pr
ogra
mm
e Su
ppor
t: R
esou
rce
Man
agem
ent.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
1.
Ren
deri
ng
adm
inis
trat
ive
supp
ort s
ervi
ces
to
ensu
re th
e ef
fect
ive
oper
atio
nal
man
agem
ent o
f the
un
it.
1.1
Smoo
th a
nd e
ffect
ive
func
tioni
ng o
f the
co
mpo
nent
.
Hou
rs tu
rn a
roun
d tim
e fo
r man
agem
ent o
f op
erat
iona
l fin
ance
s,
hum
an re
sour
ces
and
logi
stic
al is
sues
.
Not
app
licab
le.
48 h
ours
. 48
hou
rs
24 h
ours
. 24
hou
rs
24 h
ours
2.
Cap
acita
te a
nd tr
ain
adm
inis
trat
ive
supp
ort a
nd li
ne
func
tion
staf
f.
2.1
Trai
ned
and
capa
cita
ted
adm
inis
trat
ive
supp
ort a
nd li
ne
func
tion
staf
f.
Num
ber o
f tra
inin
g in
terv
entio
ns p
er s
taff
mem
ber.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
2 2
2
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
49
Sub-
prog
ram
me
2.2:
Ec
onom
ic A
naly
sis
Stra
tegi
c G
oal 5
: To
con
duct
mac
ro a
nd s
ocio
-eco
nom
ic a
naly
sis
and
rend
er p
olic
y ad
vice
, i.e
. to
det
erm
ine
and
anal
yse
key
econ
omic
var
iabl
es, t
heir
inte
rrel
atio
n an
d re
leva
nce
to th
e pr
ovin
cial
and
mun
icip
al b
udge
ts.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Dat
e at
whi
ch P
rovi
ncia
l Ec
onom
ic R
evie
w a
nd
Out
look
(PER
&O
) is
publ
ishe
d.
Not
app
licab
le
PER
&O
pu
blis
hed
Mar
ch 2
005
PER
&O
pu
blis
hed
Apr
il 20
06.
PER
&O
200
7 to
be
pub
lishe
d on
30
May
200
7 pl
us p
repa
rato
ry
wor
k do
ne fo
r PE
R&
O 2
008.
PER
&O
200
8 to
be
pub
lishe
d on
30
May
200
8 pl
us p
repa
rato
ry
wor
k do
ne fo
r PE
R&
O 2
009
PER
&O
200
9 to
be
pub
lishe
d on
30
May
200
9 pl
us p
repa
rato
ry
wor
k do
ne fo
r PE
R&
O 2
010
Dat
e at
whi
ch th
e So
cio-
Econ
omic
Pro
file-
Loca
l G
over
nmen
t (SE
P-LG
) is
publ
ishe
d.
Not
app
licab
le
Not
app
licab
le.
Publ
ishe
d N
ovem
ber 2
006.
Nov
embe
r 200
7N
ovem
ber 2
008
Nov
embe
r 200
9
Perc
enta
ge s
atis
fact
ion
by
clie
nts
and
appr
opri
ate
to
thei
r nee
ds to
be
dete
rmin
ed b
y sa
mpl
e su
rvey
.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
80%
of s
ampl
e ba
sed
on 2
007
PER
&O
and
20
06 S
EP-L
G .
80%
of s
ampl
e ba
sed
on 2
008
PER
&O
and
20
07 S
EP-L
G
80%
of s
ampl
e ba
sed
on 2
009
PER
&O
and
200
8 SE
P-LG
1.
Des
crib
e th
e W
este
rn
Cap
e ec
onom
y by
de
term
inin
g an
d an
alys
ing
key
prov
inci
al a
nd, w
here
po
ssib
le, d
istr
ict
econ
omic
var
iabl
es a
nd
thei
r int
erre
latio
n.
1.1
Ana
lyse
and
mon
itor
mac
ro a
nd s
ocio
-ec
onom
ic tr
ends
to
rend
er p
olic
y ad
vice
.
Qua
rter
ly e
cono
mic
re
view
s.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
2 re
view
s 2
revi
ews
2 re
view
s
Num
ber o
f ass
essm
ent
repo
rts
on p
rovi
ncia
l de
part
men
ts.
Not
app
licab
le
Not
app
licab
le.
3 A
sses
smen
t re
port
s 7
repo
rts
on k
ey
depa
rtm
ents
for
each
MTE
C.
7 re
port
s on
key
de
part
men
ts fo
r ea
ch M
TEC
.
7 re
port
s on
key
de
part
men
ts fo
r ea
ch M
TEC
.
Mod
ellin
g of
leve
rs
impa
ctin
g on
var
iabl
es.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
Adv
ice
to
depa
rtm
ents
an
d m
unic
i-pa
litie
s on
re
prio
ritis
atio
n.
Adv
ice
to
depa
rtm
ents
an
d m
unic
i-pa
litie
s on
re
prio
ritis
atio
n
Adv
ice
to
depa
rtm
ents
and
m
unic
ipal
ities
on
re
prio
ritis
atio
n
2.
Det
erm
ine
the
sour
ces,
pot
entia
l and
co
nstr
aint
s fo
r en
hanc
ed g
row
th a
nd
deve
lopm
ent i
n th
e W
este
rn C
ape,
as
fram
ed w
ithin
iKap
a El
ihlu
may
o
2.1
Prov
ide
advi
ce o
n so
cio-
econ
omic
issu
es
to c
ontr
ibut
e to
im
prov
ing
alig
nmen
t of
pol
icie
s an
d th
e sp
atia
l dis
trib
utio
n of
re
sour
ces.
Num
ber o
f mun
icip
al
asse
ssm
ent r
epor
ts th
at
feed
into
the
IDPs
and
m
unic
ipal
bud
gets
.
Not
app
licab
le
Not
app
licab
le.
30 R
epor
ts
30 re
port
s 30
Rep
orts
30
Rep
orts
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
50
Sub-
prog
ram
me
2.2:
Ec
onom
ic A
naly
sis
Stra
tegi
c G
oal 5
: To
con
duct
mac
ro a
nd s
ocio
-eco
nom
ic a
naly
sis
and
rend
er p
olic
y ad
vice
, i.e
. to
det
erm
ine
and
anal
yse
key
econ
omic
var
iabl
es, t
heir
inte
rrel
atio
n an
d re
leva
nce
to th
e pr
ovin
cial
and
mun
icip
al b
udge
ts.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Num
ber o
f ID
P as
sess
men
ts.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
30 a
sses
smen
ts
30 a
sses
smen
ts
30 a
sses
smen
ts
Effe
ctiv
e st
akeh
olde
r en
gage
men
ts h
eld
with
m
unic
ipal
ities
.
Not
app
licab
le
Not
app
licab
le
Part
of t
he
seco
nd ro
und
of
one-
on-o
ne
enga
gem
ents
in
Feb
2007
.
Focu
s on
5
dist
rict
m
unic
ipal
ities
fo
r tec
hnic
al
assi
stan
ce a
nd
trai
ning
.
Focu
s on
5
dist
rict
m
unic
ipal
ities
fo
r tec
hnic
al
assi
stan
ce a
nd
trai
ning
.
Focu
s on
5
dist
rict
m
unic
ipal
ities
fo
r tec
hnic
al
assi
stan
ce a
nd
trai
ning
.
3.1
Prov
ide
tech
nica
l as
sist
ance
and
tr
aini
ng to
impr
ove
stak
ehol
der
unde
rsta
ndin
g an
d pr
actic
al a
pplic
atio
n of
soci
o-ec
onom
ic
data
. Pr
ovin
cial
dep
artm
ents
N
ot a
pplic
able
N
ot a
pplic
able
N
ot a
pplic
able
Fo
cus
on 7
Pr
ovin
cial
D
epar
tmen
ts fo
r te
chni
cal
assi
stan
ce a
nd
trai
ning
.
Focu
s on
7
Prov
inci
al
Dep
artm
ents
for
tech
nica
l as
sist
ance
and
tr
aini
ng.
Focu
s on
7
Prov
inci
al
Dep
artm
ents
for
tech
nica
l as
sist
ance
and
tr
aini
ng.
The
degr
ee to
whi
ch th
e m
unic
ipal
ities
cha
nge
thei
r exp
endi
ture
pat
tern
s
Not
app
licab
le
Not
app
licab
le
Sha
red
resp
onsi
bilit
ies
with
Pub
lic
Fina
nce,
Bud
get
Offi
ce, L
ocal
G
over
nmen
t an
d H
ousi
ng
and
Econ
omic
D
evel
opm
ent
and
Tour
ism
.
Con
side
ratio
n,
com
mitm
ents
to
reco
mm
enda
tions
and
di
scus
sion
of
Prov
inci
al in
put
by C
ounc
ils
Con
side
ratio
n,
com
mitm
ents
to
reco
mm
enda
tions
and
di
scus
sion
of
Prov
inci
al in
put
by C
ounc
ils
Con
side
ratio
n,
com
mitm
ents
to
reco
mm
enda
tion
s an
d di
scus
sion
of
Pro
vinc
ial
inpu
t by
Cou
ncils
3.
Ass
ess
the
impa
ct o
f va
riou
s bu
dget
(m
unic
ipal
and
pr
ovin
cial
) pol
icy
obje
ctiv
es o
n se
lect
ed
econ
omic
var
iabl
es,
prov
idin
g a
link
betw
een
the
mac
ro,
mes
o an
d m
unic
ipal
sp
here
s.
3.2
Dis
sem
inat
ing
info
rmat
ion
to o
ther
st
akeh
olde
rs in
the
prov
ince
The
degr
ee to
whi
ch th
e de
part
men
ts c
hang
e th
eir
expe
nditu
re p
atte
rns
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
Con
side
ratio
n,
com
mitm
ents
to
reco
mm
enda
tions
and
di
scus
sion
of
EA’s
find
ings
by
Dep
artm
ents
Con
side
ratio
n,
com
mitm
ents
to
reco
mm
enda
tions
and
di
scus
sion
of
EA’s
find
ings
by
Dep
artm
ents
Con
side
ratio
n,
com
mitm
ents
to
reco
mm
enda
tion
s an
d di
scus
sion
of
EA
’s fi
ndin
gs
by D
epar
tmen
ts
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
51
Sub-
prog
ram
me
2.3:
Fi
scal
Pol
icy:
Pro
vinc
ial
Gov
ernm
ent
Stra
tegi
c G
oal 6
: T
o en
able
the
prov
inci
al g
over
nmen
t to
finan
ce it
s se
rvic
e de
liver
y ob
ligat
ions
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 200
4/05
Act
ual
2005
/06
2006
/07
Estim
ate
2007
/08
Budg
et
2008
/09
Targ
et
2009
/10
Targ
et
Posi
tion
pape
r to
stat
e th
e W
este
rn C
ape’
s pr
opos
als
on th
e Pr
ovin
cial
Fis
cal
Arc
hite
ctur
e
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
Fina
lised
po
sitio
n pa
per
by e
nd o
f Jun
e 20
07
Fina
lised
po
sitio
n pa
per
by e
nd o
f Jun
e 20
08
Fina
lised
po
sitio
n pa
per
by e
nd o
f Jun
e 20
09
Com
plia
nce
fram
ewor
k fo
r Div
isio
n of
Rev
enue
A
ct (D
OR
A) p
rodu
ced.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
Fina
lise
fram
ewor
k by
en
d of
Apr
il 20
07.
Fina
lise
fram
ewor
k by
en
d of
Apr
il 20
08.
Fina
lise
fram
ewor
k by
en
d of
Apr
il 20
09.
Inpu
ts in
to M
ediu
m-T
erm
Bu
dget
Pol
icy
Stat
emen
t (M
TBPS
), A
djus
tmen
ts
budg
et, b
udge
t ove
rvie
w
and
Estim
ates
of
Expe
nditu
re
Not
app
licab
le
100%
10
0%
Mee
ting
of d
ue
date
s as
per
Bu
dget
ca
lend
ar.
Mee
ting
of d
ue
date
s as
per
Bu
dget
cal
enda
r.
Mee
ting
of d
ue
date
s as
per
Bu
dget
ca
lend
ar.
1.1
Impr
ove
part
icip
atio
n in
the
inte
rgov
ernm
enta
l m
ediu
m te
rm
reve
nue
plan
ning
pr
oces
ses
to o
ptim
ise
reve
nue
from
cur
rent
so
urce
.
Num
ber o
f ass
essm
ent
repo
rts
per m
ain
reve
nue
sour
ce.
Not
app
licab
le
26 a
sses
smen
t re
port
s 26
ass
essm
ent
repo
rts
29 a
sses
smen
t re
port
s 29
ass
essm
ent
repo
rts
29 a
sses
smen
t re
port
s
Tim
e at
whi
ch IY
M
repo
rts
are
prod
uced
N
ot a
pplic
able
M
onth
ly
(sec
tion
40) a
nd
quar
terl
y (s
ectio
n 32
) IY
M re
port
s.
Mon
thly
(s
ectio
n 40
) and
qu
arte
rly
(sec
tion
32)
IYM
repo
rts.
22nd
of e
ach
mon
th a
nd 3
0 da
ys a
fter e
nd
of e
ach
quar
ter.
22nd
of e
ach
mon
th a
nd 3
0 da
ys a
fter e
nd o
f ea
ch q
uart
er.
22nd
of e
ach
mon
th a
nd 3
0 da
ys a
fter e
nd
of e
ach
quar
ter.
1.
Con
trib
ute
to
impr
ovin
g sy
stem
of
prov
inci
al g
over
nmen
t fin
anci
ng to
enh
ance
re
venu
e ad
equa
cy a
nd
serv
ice
deliv
ery
tow
ards
atta
inin
g a
leve
l 4 a
udita
ble
orga
nisa
tion.
1.2
Ade
quat
e m
echa
nism
s in
pla
ce
for i
mpr
oved
In-y
ear
reve
nue
man
agem
ent.
Num
ber o
f IY
M re
port
s.
13 D
epar
t-m
enta
l and
1
cons
olid
ated
re
port
eac
h m
onth
and
per
qu
arte
r.
13 D
epar
t-m
enta
l and
1
cons
olid
ated
re
port
eac
h m
onth
and
per
qu
arte
r.
13 D
epar
t-m
enta
l and
1
cons
olid
ated
re
port
eac
h m
onth
and
per
qu
arte
r.
13 D
epar
t-m
enta
l and
1
cons
olid
ated
re
port
eac
h m
onth
and
per
qu
arte
r.
13 D
epar
tmen
tal
and
1 co
nsol
idat
ed
repo
rt e
ach
mon
th a
nd p
er
quar
ter.
13 D
epar
t-m
enta
l and
1
cons
olid
ated
re
port
eac
h m
onth
and
per
qu
arte
r.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
52
Sub-
prog
ram
me
2.3:
Fi
scal
Pol
icy:
Pro
vinc
ial
Gov
ernm
ent
Stra
tegi
c G
oal 6
: T
o en
able
the
prov
inci
al g
over
nmen
t to
finan
ce it
s se
rvic
e de
liver
y ob
ligat
ions
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 200
4/05
Act
ual
2005
/06
2006
/07
Estim
ate
2007
/08
Budg
et
2008
/09
Targ
et
2009
/10
Targ
et
Tabl
ing
of fu
el le
vy
legi
slat
ion
in P
rovi
ncia
l Pa
rlia
men
t.
Not
app
licab
le
Feas
ibili
ty
stud
y co
mpl
eted
and
Pr
ovin
cial
C
abin
et
appr
oval
ob
tain
ed.
Nat
iona
l M
inis
ter o
f Fi
nanc
e ap
prov
al
obta
ined
.
Fuel
levy
le
gisl
atio
n to
be
tabl
ed in
Mar
ch
2008
in
Prov
inci
al
Parl
iam
ent.
Impl
emen
tatio
n of
Fue
l lev
y N
ot a
pplic
able
Cab
inet
app
rova
l of
tour
ism
-rel
ated
and
oth
er
taxe
s.
Not
app
licab
le
Not
app
licab
le.
Prel
imin
ary
econ
omic
wor
k.C
abin
et
appr
oval
of
Tour
ism
re
late
d an
d ot
her t
axes
by
30 S
epte
mbe
r 20
07.
Impl
emen
tatio
n
Not
app
licab
le
1.3
A
dequ
ate
mea
sure
s an
d m
echa
nism
s in
pl
ace
for
iden
tific
atio
n of
new
re
venu
e so
urce
s to
in
crea
se p
rovi
ncia
l ow
n re
venu
e
Num
ber o
f pro
gres
s re
port
s to
MEC
on
new
ta
xes.
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
Qua
rter
ly
prog
ress
re
port
s on
new
ta
xes
repo
rts.
Qua
rter
ly
prog
ress
repo
rts
on n
ew ta
xes
repo
rts.
Qua
rter
ly
prog
ress
re
port
s on
new
ta
xes
repo
rts.
Ado
ptio
n an
d pi
lotin
g of
a
reve
nue
estim
atio
n an
d fo
reca
stin
g m
odel
.
Not
app
licab
le
Trai
ning
sta
ff an
d de
part
-m
ents
.
1 Pr
opos
al o
n th
e de
velo
p-m
ent o
f a
reve
nue
fore
cast
ing
mod
el.
Furt
her
refin
emen
t and
im
plem
enta
tion
of N
T m
odel
.
Furt
her
refin
emen
t and
im
plem
enta
tion
of N
T m
odel
.
Furt
her
refin
emen
t and
im
plem
enta
tion
of N
T m
odel
.
Com
plet
ion
of M
otor
ve
hicl
e Li
cens
e Fe
es
inci
denc
e st
udy
and
asso
ciat
ed p
ropo
sals
.
Not
app
licab
le
Not
app
licab
le.
Stud
y in
itiat
ed.
Stud
y fin
alis
ed.
Not
app
licab
le
Not
app
licab
le
1.
Con
trib
ute
to
impr
ovin
g sy
stem
of
prov
inci
al g
over
nmen
t fin
anci
ng to
enh
ance
re
venu
e ad
equa
cy a
nd
serv
ice
deliv
ery
tow
ards
atta
inin
g a
leve
l 4 a
udita
ble
orga
nisa
tion.
(c
ontin
ued)
1.4
Ade
quat
e m
echa
nism
s in
pla
ce
to o
ptim
ise
own
reve
nue.
Com
plet
ion
of re
view
into
G
MT.
N
ot a
pplic
able
N
ot a
pplic
able
. N
ot a
pplic
able
. C
ompl
eted
re
view
. N
ot a
pplic
able
N
ot a
pplic
able
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
53
Sub-
prog
ram
me
2.3:
Fi
scal
Pol
icy:
Pro
vinc
ial
Gov
ernm
ent
Stra
tegi
c G
oal 6
: T
o en
able
the
prov
inci
al g
over
nmen
t to
finan
ce it
s se
rvic
e de
liver
y ob
ligat
ions
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 200
4/05
Act
ual
2005
/06
2006
/07
Estim
ate
2007
/08
Budg
et
2008
/09
Targ
et
2009
/10
Targ
et
1.5
Ade
quat
e m
echa
nism
s in
pla
ce to
impr
ove
debt
or m
anag
emen
t
Qua
rter
ly d
ebto
rs re
port
s pr
oduc
ed.
Not
app
licab
le
4 Q
uart
erly
re
port
s on
debt
ors.
4 Q
uart
erly
D
ebt
man
agem
ent
repo
rts.
4 Q
uart
erly
D
ebt
man
agem
ent
repo
rts.
4 Q
uart
erly
Deb
t m
anag
emen
t re
port
s.
4 Q
uart
erly
D
ebt
man
agem
ent
repo
rts.
Rev
iew
of t
he ta
x re
gim
e.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
Upd
ated
tax
regi
me.
U
pdat
ed ta
x re
gim
e.
Upd
ated
tax
regi
me.
1.
Con
trib
ute
to
impr
ovin
g sy
stem
of
prov
inci
al g
over
nmen
t fin
anci
ng to
enh
ance
re
venu
e ad
equa
cy a
nd
serv
ice
deliv
ery
tow
ards
atta
inin
g a
leve
l 4 a
udita
ble
orga
nisa
tion.
(c
ontin
ued)
1.6
Mon
itori
ng a
nd
over
sigh
t ove
r the
W
este
rn C
ape
Gam
blin
g an
d R
acin
g Bo
ard
(WC
GRB
) to
prom
ote
good
go
vern
ance
and
op
timis
e re
venu
e.
Split
ting
of g
ambl
ing
legi
slat
ion
into
a ta
x an
d fu
nctio
nal c
ompo
nent
.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
Split
ting
of
WC
GRB
. N
ot a
pplic
able
N
ot a
pplic
able
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
54
Sub-
prog
ram
me
2.4:
Fi
scal
Pol
icy:
Loc
al
Gov
ernm
ent
Stra
tegi
c G
oal 7
: To
faci
litat
e lo
cal g
over
nmen
t with
fina
ncin
g its
ser
vice
del
iver
y ob
ligat
ions
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Inpu
ts in
to M
ediu
m te
rm
budg
et p
olic
y st
atem
ent,
Adj
ustm
ents
bud
get,
budg
et o
verv
iew
and
Es
timat
es o
f Exp
endi
ture
Not
app
licab
le
100%
10
0%
Mee
ting
of d
ue
date
s as
per
LG
- Bud
get
cale
ndar
.
Mee
ting
of d
ue
date
s as
per
LG
- Bud
get
cale
ndar
.
Mee
ting
of d
ue
date
s as
per
LG
- Bud
get
cale
ndar
.
1.
Impr
ove
inpu
t-out
put
sequ
enci
ng o
f in
form
atio
n an
d th
e qu
ality
ther
eof w
ithin
th
e bu
dget
pro
cess
es.
1.1
Cre
dibl
e M
ediu
m-
Term
Rev
enue
Ex
pend
iture
Fr
amew
ork
(MTR
EF)
and
Prov
inci
al/
Loca
l Int
erfa
ce to
im
prov
e th
e al
ignm
ent o
f the
pl
anni
ng a
nd
reve
nue
prio
ritie
s of
pr
ovin
cial
and
loca
l go
vern
men
t.
Num
ber o
f ass
essm
ent
repo
rts
per m
unic
ipal
ity.
Not
app
licab
le
30 a
sses
smen
t re
port
s 30
ass
essm
ent
repo
rts
30 a
sses
smen
t re
port
s 30
ass
essm
ent
repo
rts
30 a
sses
smen
t re
port
s
Tim
e at
whi
ch IY
M
repo
rts
are
prod
uced
. N
ot a
pplic
able
Pr
elim
inar
y re
port
s co
mpi
led.
4 re
port
s.
22nd
wor
king
da
y of
eac
h M
onth
.
22nd
wor
king
da
y of
eac
h M
onth
.
22nd
wor
king
da
y of
eac
h M
onth
.
Num
ber o
f IY
M re
port
s pr
oduc
ed.
Not
app
licab
le
Not
app
licab
le.
60 re
venu
e as
sess
men
t re
port
s
Con
solid
ated
re
port
30
days
af
ter e
nd o
f qu
arte
r.
Con
solid
ated
re
port
30
days
af
ter e
nd o
f qu
arte
r.
Con
solid
ated
re
port
30
days
af
ter e
nd o
f qu
arte
r.
Num
ber o
f gaz
ette
d re
venu
e re
port
s co
nsol
idat
ed w
ith th
e ex
pend
iture
sid
e pr
oduc
ed b
y Pu
blic
Fi
nanc
e (L
ocal
G
over
nmen
t) an
d ta
bled
in
Pro
vinc
ial P
arlia
men
t.
Not
app
licab
le
Not
app
licab
le.
2 ga
zette
d re
port
s.
4 ga
zette
d re
port
s.
4 ga
zette
d re
port
s.
4 ga
zette
d re
port
s.
2.
Dev
elop
effe
ctiv
enes
s of
in-y
ear r
even
ue
mon
itori
ng s
yste
ms
tow
ards
atta
inin
g le
vel
3 au
dita
ble
orga
nisa
tions
.
2.1
Ade
quat
e m
echa
nism
s in
pla
ce
for i
mpr
oved
in-y
ear
reve
nue
man
agem
ent.
Num
ber o
f ser
vice
de
liver
y vi
sits
to e
nhan
ce
know
ledg
e of
M
unic
ipal
ities
.
Not
app
licab
le
Not
app
licab
le.
Ad-
hoc
visi
ts.
120
Mun
icip
al
serv
ice
deliv
ery
visi
ts.
120
Mun
icip
al
serv
ice
deliv
ery
visi
ts.
120
Mun
icip
al
serv
ice
deliv
ery
visi
ts.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
55
Sub-
prog
ram
me
2.4:
Fi
scal
Pol
icy:
Loc
al
Gov
ernm
ent
Stra
tegi
c G
oal 7
: To
faci
litat
e lo
cal g
over
nmen
t with
fina
ncin
g its
ser
vice
del
iver
y ob
ligat
ions
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
3.
Prov
ide
polic
y ad
vice
, ef
fect
ive
tech
nica
l and
st
rate
gic
supp
ort a
nd a
ch
ange
age
ntse
rvic
e to
m
unic
ipal
ities
.
3.1
Rel
evan
t and
ef
fect
ive
advi
sory
se
rvic
e to
impr
ove
com
plia
nce
with
in
the
loca
l gov
ernm
ent
finan
cial
legi
slat
ion
fram
ewor
k.
Num
ber o
f wri
tten
resp
onse
s to
requ
ests
for
advi
ce.
Not
app
licab
le
Prel
imin
ary
repo
rts
com
pile
d.
12 re
port
s.
5 re
port
s 5
repo
rts
5 re
port
s
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
56
Sub-
prog
ram
me
2.5:
Bu
dget
man
agem
ent
Stra
tegi
c G
oal 8
: To
pro
mot
e ef
fect
ive
finan
cial
reso
urce
allo
catio
n.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Dat
e of
tabl
ing
of th
e M
TBPS
. W
C-M
TBPS
20
05 –
200
8 ta
bled
dur
ing
Nov
embe
r 20
04.
WC
-MTB
PS
2006
– 2
009
tabl
ed in
Nov
20
05.
WC
-MTB
PS
2007
– 2
010
tabl
ed in
Nov
20
06.
WC
-MTB
PS
2008
– 2
011
tabl
ed in
Nov
20
07.
WC
-MTB
PS
2009
– 2
012
tabl
ed in
Nov
20
08.
WC
-MTB
PS
2009
– 2
012
tabl
ed in
Nov
20
09.
Qua
lity
of M
TBPS
. W
C-M
TBPS
20
05 –
200
8 ac
cept
ed b
y ex
ecut
ive.
Exec
utiv
e ap
prov
al o
f M
TBPS
.
Exec
utiv
e ap
prov
al o
f M
TBPS
.
Exec
utiv
e ap
prov
al o
f M
TBPS
.
Exec
utiv
e ap
prov
al o
f M
TBPS
.
Exec
utiv
e ap
prov
al o
f M
TBPS
.
1.
To c
o-or
dina
te a
nd
guid
e th
e pr
oces
s to
de
term
ine
prov
inci
al
prio
ritie
s an
d re
com
men
d fin
anci
al
reso
urce
allo
catio
n,
whi
ch e
ffect
ivel
y co
ntri
bute
s to
ac
cele
rate
d an
d sh
ared
ec
onom
ic g
row
th in
th
e pr
ovin
ce.
1.1
Dri
ve s
trat
egy
and
publ
icat
ion
of
med
ium
term
fisc
al
polic
y w
hich
ac
tivat
es/e
nabl
es
impl
emen
tatio
n of
na
tiona
l, pr
ovin
cial
an
d de
part
men
tal
polic
y pr
iori
ties
and
achi
evem
ent o
f de
sire
d so
cio-
econ
omic
out
com
es.
Qua
lity
of d
iscu
ssio
n at
bi
late
ral M
TEC
1
enga
gem
ents
with
pr
ovin
cial
dep
artm
ents
an
d ex
tent
to w
hich
they
im
pact
on
qual
ity o
f pol
icy
and
budg
et p
lann
ing
for
upco
min
g M
TEF.
MTE
C re
port
s co
mpl
eted
. M
TEC
re
port
s co
mpl
eted
.
MTE
C
repo
rts
com
plet
ed.
MTE
C re
port
s co
mpl
eted
and
re
com
men
datio
ns c
onsi
dere
d by
dep
art-
men
ts.
MTE
C
repo
rts
and
thei
r re
com
men
datio
ns c
onsi
dere
d by
dep
art-
men
ts.
MTE
C
repo
rts
and
thei
r re
com
men
datio
ns c
onsi
dere
d by
dep
art-
men
ts.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
57
Sub-
prog
ram
me
2.5:
Bu
dget
man
agem
ent
Stra
tegi
c G
oal 8
: To
pro
mot
e ef
fect
ive
finan
cial
reso
urce
allo
catio
n.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Qua
lity
of d
iscu
ssio
n at
bi
late
ral M
TEC
2
enga
gem
ents
with
pr
ovin
cial
dep
artm
ents
an
d ex
tent
to w
hich
they
im
pact
on
qual
ity o
f pol
icy
and
budg
et p
lann
ing
for
upco
min
g M
TEF.
Not
app
licab
le
MTE
C re
port
s co
mpl
eted
. M
TEC
repo
rts
com
plet
ed.
MTE
C re
port
s co
mpl
eted
and
re
com
men
-da
tions
co
nsid
ered
by
depa
rtm
ents
.
Dat
e of
tabl
ing
of M
ain
Budg
et (F
eb).
2005
/06
Budg
et
tabl
ed w
ithin
2
wee
ks o
f na
tiona
l bud
get
day.
2006
/07
Budg
et
tabl
ed w
ithin
2
wee
ks o
f na
tiona
l bud
get
day.
2007
/08
Budg
et
tabl
ed w
ithin
2
wee
ks o
f na
tiona
l bud
get
day.
2008
/09
Budg
et
tabl
ed w
ithin
2
wee
ks o
f na
tiona
l bud
get
day.
With
in tw
o w
eeks
of
Nat
iona
l Bu
dget
day
2009
/10
Budg
et
tabl
ed w
ithin
2
wee
ks o
f na
tiona
l bud
get
day.
Cab
inet
sub
mis
sion
for
final
allo
catio
ns
MTE
C re
port
s co
mpl
eted
. Ex
ecut
ive
appr
oval
of
2005
/06
fin
al
allo
catio
ns.
Exec
utiv
e ap
prov
al o
f 20
06/0
7
final
al
loca
tions
.
Exec
utiv
e ap
prov
al o
f 20
07/0
8 fin
al
allo
catio
ns.
MTE
C re
port
s co
mpl
eted
and
re
com
men
-da
tions
co
nsid
ered
by
depa
rtm
ents
.
MTE
C re
port
s co
mpl
eted
and
re
com
men
-da
tions
co
nsid
ered
by
depa
rtm
ents
.
1.
To c
o-or
dina
te a
nd
guid
e th
e pr
oces
s to
de
term
ine
prov
inci
al
prio
ritie
s an
d re
com
men
d fin
anci
al
reso
urce
allo
catio
n w
hich
effe
ctiv
ely
cont
ribu
tes
to
acce
lera
ted
and
shar
ed
econ
omic
gro
wth
in
the
prov
ince
. (c
ontin
ued)
1.2
Rec
omm
end
finan
cial
re
sour
ce a
lloca
tion
(with
in a
nd b
etw
een
depa
rtm
ents
) whi
ch
activ
ates
/ena
bles
im
plem
enta
tion
of
natio
nal,
prov
inci
al
and
depa
rtm
enta
l po
licy
prio
ritie
s an
d ac
hiev
emen
t of
desi
red
soci
o-ec
onom
ic o
utco
mes
Qua
lity
of B
udge
t O
verv
iew
Ex
ecut
ive
appr
oval
of
2004
/05
final
al
loca
tions
.
Favo
urab
le
cons
ider
atio
n by
the
Budg
et
Com
mitt
ee
Favo
urab
le
cons
ider
atio
n by
the
Budg
et
Com
mitt
ee
Favo
urab
le
cons
ider
atio
n by
the
Budg
et
Com
mitt
ee
Exec
utiv
e ap
prov
al o
f 20
08/0
9 fin
al
allo
catio
ns.
Exec
utiv
e ap
prov
al o
f 20
09/1
0 fin
al
allo
catio
ns.
2.
Prom
ote
over
all
stra
tegi
c go
al o
f PT
to
unde
rsta
nd lo
cal
gove
rnm
ent a
nd li
ne
depa
rtm
ents
’ cor
e bu
sine
ss, f
unct
ions
, an
d pr
ogre
ss.
2.1
A
sses
s ef
ficac
y an
d ef
ficie
ncy
of
depa
rtm
enta
l sp
endi
ng a
nd
perf
orm
ance
.
Base
line
Ana
lysi
s di
stri
bute
d in
tern
ally
.
Inco
mpl
ete
2004
Ser
vice
D
eliv
ery
Rev
iew
.
2006
Ser
vice
D
eliv
ery
Rev
iew
di
stri
bute
d in
tern
ally
.
Base
line
anal
ysis
di
stri
bute
d in
tern
ally
pri
or
to M
TEC
1 a
nd
cons
ider
ed b
y de
part
men
ts
Doc
umen
t di
stri
bute
d in
tern
ally
pri
or
to M
TEC
1 a
nd
cons
ider
ed b
y de
part
men
ts.
Doc
umen
t di
stri
bute
d in
tern
ally
pri
or
to M
TEC
1 a
nd
cons
ider
ed b
y de
part
men
ts.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
58
Sub-
prog
ram
me
2.5:
Bu
dget
man
agem
ent
Stra
tegi
c G
oal 8
: To
pro
mot
e ef
fect
ive
finan
cial
reso
urce
allo
catio
n.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Subm
issi
on o
f non
-fin
anci
al q
uart
erly
IYM
re
port
s to
NT
and
Budg
et
Com
mitt
ee o
n de
adlin
es
(May
, Aug
ust;
Nov
embe
r; Fe
brua
ry).
Not
app
licab
le.
100%
co
mpl
ianc
e.
100%
co
mpl
ianc
e.
All
QPR
S re
ceiv
ed,
asse
ssed
and
fo
rwar
ded
to
NT
and
Budg
et
Com
mitt
ee o
n de
adlin
e.
All
QPR
S re
ceiv
ed,
asse
ssed
and
fo
rwar
ded
to
NT
on
dead
line.
All
QPR
S re
ceiv
ed,
asse
ssed
and
fo
rwar
ded
to
NT
on
dead
line.
2.1
A
sses
s ef
ficac
y an
d ef
ficie
ncy
of
depa
rtm
enta
l sp
endi
ng a
nd
perf
orm
ance
(c
ontin
ued)
Busi
ness
Insi
ght F
olde
r (B
IF) s
yste
m u
tilis
ed fo
r pr
ovin
cial
MTE
C
proc
esse
s.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
Con
trib
utio
n/
invo
lvem
ent
from
mul
tiple
co
mpo
nent
s of
PT
in M
TEC
as
sess
men
ts.
Con
trib
utio
n in
volv
emen
t fr
om m
ultip
le
com
pone
nts
of
PT in
MTE
C
asse
ssm
ents
.
Con
trib
utio
n in
volv
emen
t fr
om m
ultip
le
com
pone
nts
of
PT in
MTE
C
asse
ssm
ents
.
2.2
Prom
ote
co-o
pera
tion
acro
ss u
nits
with
in
Prov
inci
al T
reas
ury
to b
ette
r und
erst
and
situ
atio
n an
d ch
alle
nges
of l
ocal
go
vern
men
t
BIF
syst
em u
tilis
ed fo
r lo
cal g
over
nmen
t MTE
C
proc
esse
s.
Not
app
licab
le.
Initi
al p
lann
ing
and
cons
ulta
tion.
50%
impl
emen
-ta
tion.
C
ontr
ibut
ion
invo
lvem
ent
from
mul
tiple
co
mpo
nent
s of
PT
in M
TEC
as
sess
men
ts.
Con
trib
utio
n in
volv
emen
t fr
om m
ultip
le
com
pone
nts
of
PT in
MTE
C
asse
ssm
ents
.
Con
trib
utio
n in
volv
emen
t fr
om m
ultip
le
com
pone
nts
of
PT in
MTE
C
asse
ssm
ents
.
2.
Prom
ote
over
all
stra
tegi
c go
al o
f PT
to
unde
rsta
nd lo
cal
gove
rnm
ent a
nd li
ne
depa
rtm
ents
’ cor
e bu
sine
ss, f
unct
ions
, an
d pr
ogre
ss.
(con
tinue
d)
2.3
Ensu
re p
rope
r el
ectr
onic
filin
g sy
stem
man
aged
ef
ficie
ntly
.
Elec
tron
ic d
ocum
ents
ac
cess
ible
on
PT d
atab
ase.
In
itiat
ed.
Und
er
deve
lopm
ent.
Und
er
deve
lopm
ent
Furt
her
deve
lopm
ent
Furt
her
deve
lopm
ent
Furt
her
deve
lopm
ent
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
59
Sub-
prog
ram
me
2.5:
Bu
dget
man
agem
ent
Stra
tegi
c G
oal 8
: To
pro
mot
e ef
fect
ive
finan
cial
reso
urce
allo
catio
n.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Qua
lity
of e
ngag
emen
ts
and
asse
ssm
ents
. N
ot a
pplic
able
. Sh
ared
re
spon
sibi
litie
s w
ith P
ublic
Fi
nanc
e, w
ith
func
tion
grad
ually
sh
ifted
to
Budg
et O
ffice
.
Con
side
ratio
n,
com
mitm
ents
to
reco
mm
en-
datio
ns a
nd
disc
ussi
on o
f Pr
ovin
cial
in
put b
y C
ounc
ils
Con
side
ratio
n,
com
mitm
ents
to
reco
mm
en-
datio
ns a
nd
disc
ussi
on o
f Pr
ovin
cial
in
put b
y C
ounc
ils
Con
side
ratio
n,
com
mitm
ents
to
reco
mm
en-
datio
ns a
nd
disc
ussi
on o
f Pr
ovin
cial
in
put b
y Lo
cal
Gov
ernm
ent
exec
utiv
e.
Con
side
ratio
n,
com
mitm
ents
to
reco
mm
en-
datio
ns a
nd
disc
ussi
on o
f Pr
ovin
cial
in
put b
y Lo
cal
Gov
ernm
ent
exec
utiv
e.
Num
ber o
f dra
ft bu
dget
as
sess
men
ts
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
30
30
30
3.
Impr
ove
alig
nmen
t be
twee
n pr
ovin
cial
pr
iori
ties
and
loca
l go
vern
men
t ID
Ps a
nd
impr
ove
qual
ity a
nd
tran
spar
ency
of l
ocal
go
vern
men
t bud
gets
3.1
Pr
ovid
e an
alys
is a
nd
supp
ort t
o m
unic
ipal
ities
in th
e dr
aftin
g of
thei
r bu
dget
s in
ord
er to
im
prov
e qu
ality
and
al
ignm
ent b
etw
een
mun
icip
al a
nd
prov
inci
al b
udge
ts.
Due
dat
e of
ass
essm
ents
N
ot a
pplic
able
. N
ot a
pplic
able
. N
ot a
pplic
able
. 30
Apr
il 30
Apr
il
30 A
pril
3.
2
Prov
ide
over
sigh
t of
mun
icip
al b
udge
t pr
oces
s to
impr
ove
alig
nmen
t.
Tim
ely
rece
ipt o
f tab
led
and
adop
ted
budg
ets
and
on-li
ne p
ublic
atio
n of
ad
opte
d bu
dget
.
Not
app
licab
le.
Shar
ed
resp
onsi
bilit
ies
with
Pub
lic
Fina
nce,
with
fu
nctio
n gr
adua
lly
shift
ed to
Bu
dget
Offi
ce.
25%
impl
e-m
enta
tion.
90
% im
plem
en-
tatio
n.
As
per
mun
icip
al
budg
et
sche
dule
.
As
per
mun
icip
al
budg
et
sche
dule
.
Num
ber o
f ass
essm
ents
of
2007
/08
SDBI
Ps
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
30
30
30
Due
dat
e of
ass
essm
ents
of
2007
/08
SDBI
Ps
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
31 A
ugus
t 31
Aug
ust
31 A
ugus
t
Num
ber o
f ass
essm
ents
of
2007
/08
mid
yea
r pe
rfor
man
ce re
port
s ag
ains
t SD
BIPs
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
30
30
30
4.
Enha
nce
the
impl
emen
tatio
n an
d im
pact
of l
ocal
go
vern
men
t bud
gets
an
d ID
Ps to
impr
ove
serv
ice
deliv
ery
and
addr
ess
the
soci
o ec
onom
ic n
eeds
of t
he
com
mun
ity.
4.1
Trac
k an
d as
sess
lo
cal g
over
nmen
t bu
dget
im
plem
enta
tion
agai
nst S
DBI
P fo
r ef
ficie
ncy
and
effe
ctiv
enes
s of
se
rvic
e de
liver
y.
Due
dat
e of
ass
essm
ents
of
2007
/08
mid
yea
r pe
rfor
man
ce re
port
s ag
ains
t SD
BIPs
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
28 F
ebru
ary
28 F
ebru
ary
28 F
ebru
ary
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
60
Su
b-pr
ogra
mm
e 2.
6:
Prog
ram
me
Supp
ort:
Publ
ic
Fina
nce
Gen
eric
Str
ateg
ic G
oal:
To fa
cilit
ate
the
effic
ient
and
co-
ordi
nate
d ad
min
istr
atio
n an
d m
anag
emen
t of t
he s
ub-p
rogr
amm
e:
Prog
ram
me
Supp
ort:
Pub
lic F
inan
ce.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
1.
Ren
deri
ng
adm
inis
trat
ive
supp
ort s
ervi
ces
to
ensu
re th
e ef
fect
ive
oper
atio
nal
man
agem
ent o
f the
un
it.
1.1
Smoo
th a
nd e
ffect
ive
func
tioni
ng o
f the
co
mpo
nent
.
Hou
rs tu
rnar
ound
tim
e fo
r man
agem
ent o
f op
erat
iona
l fin
ance
s,
hum
an re
sour
ces
and
logi
stic
al is
sues
.
48 h
ours
48
hou
rs.
48 h
ours
24
hou
rs.
24 h
ours
24
hou
rs
2.
Cap
acita
te a
nd tr
ain
adm
inis
trat
ive
supp
ort a
nd li
ne
func
tion
staf
f.
2.1
Trai
ned
and
capa
cita
ted
adm
inis
trat
ive
supp
ort a
nd li
ne
func
tion
staf
f.
Num
ber o
f tra
inin
g in
terv
entio
ns p
er s
taff
mem
ber.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
2 2
2
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
61
Sub-
prog
ram
me
2.7:
Pr
ovin
cial
Gov
ernm
ent
Fina
nce
Stra
tegi
c G
oal 9
: To
ens
ure
effic
ient
bud
get m
anag
emen
t in
prov
inci
al d
epar
tmen
ts.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
1.
Prov
ide
polic
y ad
vice
, ef
fect
ive
tech
nica
l and
st
rate
gic
supp
ort a
nd
a ch
ange
age
nt s
ervi
ce
to p
rovi
ncia
l de
part
men
ts.
1.1
R
elev
ant a
nd
effe
ctiv
e ad
viso
ry
serv
ice.
Max
imum
turn
arou
nd
time
to p
rovi
de q
ualit
y ad
vice
rela
ting
to e
ffici
ent
in-y
ear b
udge
ts
man
agem
ent.
Rel
evan
t and
ef
fect
ive
advi
ce.
Rel
evan
t and
ef
fect
ive
advi
ce.
Rel
evan
t and
ef
fect
ive
advi
ce.
10 w
orki
ng
days
. 10
wor
king
da
ys.
10 w
orki
ng
days
.
100%
. 10
0%
100%
M
eetin
g of
due
da
tes
as p
er
Budg
et
cale
ndar
.
Mee
ting
of d
ue
date
s as
per
Bu
dget
ca
lend
ar.
Mee
ting
of d
ue
date
s as
per
Bu
dget
ca
lend
ar.
Bila
tera
l MTE
C
hear
ings
. Bi
late
ral M
TEC
he
arin
gs.
Bila
tera
l MTE
C
hear
ings
. Bi
late
ral M
TEC
he
arin
gs in
Se
ptem
ber/
O
ctob
er a
nd
Janu
ary.
Bila
tera
l MTE
C
hear
ings
in
Sept
embe
r/
Oct
ober
and
Ja
nuar
y.
Bila
tera
l MTE
C
hear
ings
in
Sept
embe
r/
Oct
ober
and
Ja
nuar
y.
Inpu
ts in
to M
ediu
m te
rm
budg
et p
olic
y st
atem
ent,
budg
et o
verv
iew
and
Es
timat
es o
f Exp
endi
ture
.
2 A
sses
smen
ts
per
depa
rtm
ent.
2 A
sses
smen
ts
per
depa
rtm
ent.
3 A
sses
smen
ts
per d
epar
t-m
ent.
3 A
sses
sed-
bu
dget
do
cum
ents
per
de
part
men
t.
3 A
sses
sed-
bu
dget
do
cum
ents
per
de
part
men
t.
3 A
sses
sed-
bu
dget
do
cum
ents
per
de
part
men
t.
2.
Impr
ove
inpu
t-out
put
sequ
enci
ng o
f in
form
atio
n an
d th
e qu
ality
of t
he la
tter
with
in th
e bu
dget
pr
oces
ses.
2.1
C
redi
ble
MTE
F an
d A
djus
tmen
ts B
udge
t to
impr
ove
tran
spar
ency
and
al
ignm
ent.
Com
pile
and
col
late
the
Adj
ustm
ents
Est
imat
es.
A
djus
tmen
t bu
dget
ta
bled
in
Nov
embe
r.
Adj
ustm
ent
budg
et
tabl
ed in
N
ovem
ber.
Adj
ustm
ent
budg
et,
bill
and
sche
dule
s ta
bled
with
in
one
mon
th o
f na
tiona
l adj
ust-
men
ts.
Adj
ustm
ent
budg
et,
bill
and
sche
dule
s ta
bled
w
ithin
one
m
onth
of
natio
nal a
djus
t-m
ents
.
Adj
ustm
ent
budg
et,
bill
and
sche
dule
s ta
bled
w
ithin
one
m
onth
of
natio
nal a
djus
t-m
ents
.
Adj
ustm
ent
budg
et,
bill
and
sche
dule
s ta
bled
w
ithin
one
m
onth
of
natio
nal a
djus
t-m
ents
.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
62
Sub-
prog
ram
me
2.7:
Pr
ovin
cial
Gov
ernm
ent
Fina
nce
Stra
tegi
c G
oal 9
: To
ens
ure
effic
ient
bud
get m
anag
emen
t in
prov
inci
al d
epar
tmen
ts.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Tim
e at
whi
ch IY
M
repo
rts
are
prod
uced
.
Num
ber o
f IY
M re
port
s.
Mon
thly
(s
ectio
n 40
) and
qu
arte
rly
(sec
tion
32)
IYM
repo
rts.
Mon
thly
(s
ectio
n 40
) and
qu
arte
rly
(sec
tion
32)
IYM
repo
rts.
Mon
thly
(s
ectio
n 40
) and
qu
arte
rly
(sec
tion
32)
IYM
repo
rts.
22nd
of e
ach
Mon
th.
30 d
ays
afte
r en
d of
qua
rter
13
D
epar
tmen
tal
and
1 co
nsol
idat
ed
repo
rt e
ach
mon
th a
nd p
er
quar
ter
22nd
of e
ach
Mon
th.
30 d
ays
afte
r en
d of
qua
rter
13
D
epar
tmen
tal
and
1 co
nsol
idat
ed
repo
rt e
ach
mon
th a
nd p
er
quar
ter
22nd
of e
ach
Mon
th.
30 d
ays
afte
r en
d of
qua
rter
13
D
epar
tmen
tal
and
1 co
nsol
idat
ed
repo
rt e
ach
mon
th a
nd p
er
quar
ter
3.
Dev
elop
effe
ctiv
enes
s of
in-y
ear e
xpen
ditu
re
mon
itori
ng s
yste
ms
tow
ards
atta
inin
g a
leve
l 4 a
udita
ble
orga
nisa
tion.
3.1
Ade
quat
e m
echa
nism
s in
pla
ce
for i
mpr
oved
in-y
ear
expe
nditu
re
man
agem
ent.
Max
imum
leve
ls o
f und
er
spen
ding
. Ti
me
of tr
end
anal
ysis
re
port
.
Qua
rter
ly
and
annu
al
tren
d
anal
ysis
re
port
s.
Qua
rter
ly
and
annu
al
tren
d
anal
ysis
re
port
s.
Qua
rter
ly a
nd
annu
al
perf
orm
ance
an
alys
is re
port
s to
pre
vent
ov
er-s
pend
ing,
sm
ooth
ing
of
expe
nditu
re
and
limit
unde
r sp
endi
ng to
1%
ov
eral
l.
Qua
rter
ly a
nd
annu
al
perf
orm
ance
an
alys
is re
port
s to
pre
vent
ov
er-
spen
ding
, sm
ooth
ing
of
expe
nditu
re
and
limit
unde
r-
spen
ding
to
1% o
vera
ll.
Qua
rter
ly a
nd
annu
al
perf
orm
ance
an
alys
is re
port
s to
pre
vent
ov
er-
spen
ding
, sm
ooth
ing
of
expe
nditu
re
and
limit
unde
r-
spen
ding
to
1% o
vera
ll.
Qua
rter
ly a
nd
annu
al
perf
orm
ance
an
alys
is re
port
s to
pre
vent
ov
er-
spen
ding
, sm
ooth
ing
of
expe
nditu
re
and
limit
unde
r-
spen
ding
to
1% o
vera
ll.
Num
ber o
f rep
orts
to
Cab
inet
and
Bud
get
Com
mitt
ee.
Qua
rter
ly
expe
nditu
re
repo
rts
to
Cab
inet
.
Qua
rter
ly
expe
nditu
re
repo
rts
to
Cab
inet
.
7 Q
uart
erly
ex
pend
iture
an
d pe
rfor
-m
ance
repo
rts
to C
abin
et a
nd
Budg
et
Com
mitt
ee.
8 Q
uart
erly
ex
pend
iture
an
d pe
rfor
-m
ance
repo
rts
to C
abin
et a
nd
Budg
et
Com
mitt
ee.
8 Q
uart
erly
ex
pend
iture
an
d pe
rfor
-m
ance
repo
rts
to C
abin
et a
nd
Budg
et
Com
mitt
ee.
8 Q
uart
erly
ex
pend
iture
an
d pe
rfor
-m
ance
repo
rts
to C
abin
et a
nd
Budg
et
Com
mitt
ee.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
63
Sub-
prog
ram
me
2.7:
Pr
ovin
cial
Gov
ernm
ent
Fina
nce
Stra
tegi
c G
oal 9
: To
ens
ure
effic
ient
bud
get m
anag
emen
t in
prov
inci
al d
epar
tmen
ts.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Num
ber o
f effi
cien
cy
repo
rts
on a
qua
rter
ly
basi
s fo
cusi
ng o
n co
nditi
onal
gra
nts,
co
mpe
nsat
ion
of
empl
oyee
s, tr
ansf
er
paym
ents
, ear
mar
ked
allo
catio
ns a
nd g
oods
and
se
rvic
es.
Not
app
licab
le.
Not
app
licab
le.
Com
men
ce
effic
ienc
y in
itiat
ives
(lea
st
cost
ana
lysi
s),
focu
sing
on
rese
arch
, and
co
mpe
nsat
ion
of e
mpl
oyee
s,
cons
ulta
nts
and
tran
sfer
s.
5 R
epor
ts.
5 R
epor
ts.
5 R
epor
ts.
Num
ber o
f ser
vice
de
liver
y vi
sits
to e
nhan
ce
know
ledg
e of
D
epar
tmen
ts.
Not
app
licab
le.
Not
app
licab
le.
Ad-
hoc
visi
ts.
48 d
epar
t-m
enta
l ser
vice
de
liver
y vi
sits
48 d
epar
t-m
enta
l ser
vice
de
liver
y vi
sits
48 d
epar
t-m
enta
l ser
vice
de
liver
y vi
sits
3.
Dev
elop
effe
ctiv
enes
s of
in-y
ear e
xpen
ditu
re
mon
itori
ng s
yste
ms
tow
ards
atta
inin
g a
leve
l 4 a
udita
ble
orga
nisa
tion.
(c
ontin
ued)
3.1
Ade
quat
e m
echa
nism
s in
pla
ce
for i
mpr
oved
in-y
ear
expe
nditu
re
man
agem
ent.
(con
tinue
d)
Dat
e at
whi
ch IY
M to
ol fo
r pu
blic
ent
ities
is in
pla
ce.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
Co-
ordi
nate
d de
velo
pmen
t of
publ
ic e
ntity
in-
year
m
onito
ring
re
port
ing
tool
by
Sep
tem
ber
2007
.
Co-
ordi
nate
d de
velo
pmen
t of
publ
ic e
ntity
in-
year
m
onito
ring
re
port
ing
tool
by
Sep
tem
ber
2007
.
Co-
ordi
nate
d de
velo
pmen
t of
publ
ic e
ntity
in-
year
m
onito
ring
re
port
ing
tool
by
Sep
tem
ber
2007
.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
64
Sub-
prog
ram
me
2.8:
Lo
cal G
over
nmen
t Fin
ance
St
rate
gic
Goa
l 10:
To
ensu
re e
ffici
ent b
udge
t man
agem
ent i
n m
unic
ipal
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
1.
Prov
ide
polic
y ad
vice
, ef
fect
ive
tech
nica
l and
st
rate
gic
supp
ort a
nd
a ch
ange
age
nt s
ervi
ce
to m
unic
ipal
ities
1.1
R
elev
ant a
nd
effe
ctiv
e ad
viso
ry
serv
ice
to im
prov
e co
mpl
ianc
e w
ith th
e lo
cal g
over
nmen
t fin
anci
al le
gisl
atio
n fr
amew
ork.
Max
imum
turn
arou
nd
time
to p
rovi
de q
ualit
y ad
vice
rela
ting
to e
ffici
ent
in-y
ear b
udge
ts
man
agem
ent.
Rel
evan
t and
ef
fect
ive
advi
ce.
Rel
evan
t and
ef
fect
ive
advi
ce.
Rel
evan
t and
ef
fect
ive
advi
ce.
10 w
orki
ng
days
. 10
wor
king
da
ys.
10 w
orki
ng
days
.
Inpu
ts in
to M
ediu
m te
rm
budg
et p
olic
y st
atem
ent,
Adj
ustm
ents
bud
get,
budg
et o
verv
iew
and
Es
timat
es o
f Exp
endi
ture
100%
10
0%
100%
M
eetin
g of
due
da
tes
as p
er
LG- B
udge
t ca
lend
ar.
Mee
ting
of d
ue
date
s as
per
LG
- Bud
get
cale
ndar
.
Mee
ting
of d
ue
date
s as
per
LG
- Bud
get
cale
ndar
.
Num
ber o
f ass
essm
ent
repo
rts
per m
unic
ipal
ity.
30 a
sses
smen
t re
port
s 30
ass
essm
ent
repo
rts
30 a
sses
smen
t re
port
s 30
ass
essm
ent
repo
rts
30 a
sses
smen
t re
port
s 30
ass
essm
ent
repo
rts
2.
Impr
ove
inpu
t-out
put
sequ
enci
ng o
f in
form
atio
n an
d th
e qu
ality
ther
eof w
ithin
th
e bu
dget
pro
cess
es.
2.1
C
redi
ble
MTR
EF a
nd
Prov
inci
al/
Loca
l Int
erfa
ce to
im
prov
e th
e al
ignm
ent o
f the
pl
anni
ng a
nd
expe
nditu
re p
rior
ities
of
pro
vinc
ial a
nd
loca
l gov
ernm
ent.
Dat
e of
pub
licat
ion
of
allo
catio
ns to
m
unic
ipal
ities
dur
ing
the
mai
n an
d ad
just
ed b
udge
t pr
oces
s in
line
with
the
pres
crib
ed fo
rmat
s an
d tim
elin
es.
Mar
ch 2
005
Mar
ch 2
006
Mar
ch 2
007
Mar
ch 2
008
Mar
ch 2
009
Mar
ch 2
010
Tim
e at
whi
ch IY
M
repo
rts
are
prod
uced
. Pr
elim
inar
y re
port
s co
mpi
led.
Prel
imin
ary
repo
rts
com
pile
d.
4 re
port
s.
22nd
wor
king
da
y of
eac
h m
onth
.
22nd
wor
king
da
y of
eac
h m
onth
.
22nd
wor
king
da
y of
eac
h m
onth
.
3.
Dev
elop
effe
ctiv
enes
s of
in-y
ear e
xpen
ditu
re
mon
itori
ng s
yste
ms
tow
ards
atta
inin
g le
vel
3 au
dita
ble
orga
nisa
tions
.
3.1
Ade
quat
e m
echa
nism
s in
pla
ce
for i
mpr
oved
in-y
ear
expe
nditu
re
man
agem
ent.
Num
ber o
f IY
M re
port
s pr
oduc
ed.
Not
app
licab
le.
Not
app
licab
le.
60 re
venu
e as
sess
men
t re
port
s
1 C
onso
lidat
ed
repo
rt 3
0 da
ys
afte
r end
of
quar
ter.
1 C
onso
lidat
ed
repo
rt 3
0 da
ys
afte
r end
of
quar
ter.
1 C
onso
lidat
ed
repo
rt 3
0 da
ys
afte
r end
of
quar
ter.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
65
Sub-
prog
ram
me
2.8:
Lo
cal G
over
nmen
t Fin
ance
St
rate
gic
Goa
l 10:
To
ensu
re e
ffici
ent b
udge
t man
agem
ent i
n m
unic
ipal
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Num
ber o
f gaz
ette
d ex
pend
iture
repo
rts
cons
olid
ated
with
the
reve
nue
side
pro
duce
d by
Fi
scal
Pol
icy
(Loc
al
Gov
ernm
ent)
subm
itted
to
Cab
inet
and
tabl
ed in
Pr
ovin
cial
Par
liam
ent.
Not
app
licab
le.
Not
app
licab
le.
2 ga
zette
d re
port
s.
4 ga
zette
d re
port
s.
4 ga
zette
d re
port
s.
4 ga
zette
d re
port
s.
3.
Dev
elop
effe
ctiv
enes
s of
in-y
ear e
xpen
ditu
re
mon
itori
ng s
yste
ms
tow
ards
atta
inin
g le
vel
3 au
dita
ble
orga
nisa
tions
. (c
ontin
ued)
3.1
Ade
quat
e m
echa
nism
s in
pla
ce
for i
mpr
oved
in-y
ear
expe
nditu
re
man
agem
ent.
(con
tinue
d)
Num
ber o
f ser
vice
de
liver
y vi
sits
to e
nhan
ce
know
ledg
e of
M
unic
ipal
ities
.
Not
app
licab
le.
Not
app
licab
le.
Ad-
hoc
visi
ts.
120
Mun
icip
al
serv
ice
deliv
ery
visi
ts
120
Mun
icip
al
serv
ice
deliv
ery
visi
ts
120
Mun
icip
al
serv
ice
deliv
ery
visi
ts
Rel
evan
t and
effe
ctiv
e co
-or
dina
tion.
D
esig
nate
d as
M
FMA
co-
coor
dina
tor
and
mai
n dr
iver
of
MFM
A
impl
emen
-ta
tion.
Des
igna
ted
as
MFM
A c
o-co
ordi
nato
r an
d m
ain
driv
er o
f M
FMA
im
plem
en-
tatio
n.
MFM
A
coor
dina
ting
role
con
tinue
d an
d se
lect
ed
MFM
A
resp
onsi
bilit
ies
dece
ntra
lised
to
othe
r uni
ts.
Full
impl
emen
tatio
n of
ope
ratio
nal
plan
.
Num
ber o
f CFO
For
ums.
Te
rms
of
refe
renc
e fo
r C
FO fo
rum
fin
alis
ed.
Term
s of
re
fere
nce
for
CFO
foru
m
final
ised
.
2 M
eetin
gs.
4 qu
arte
rly
CFO
For
um
mee
tings
4 qu
arte
rly
CFO
For
um
mee
tings
4 qu
arte
rly
CFO
For
um
mee
tings
4.
Dev
elop
intr
a D
epar
tmen
t, in
tra
prov
inci
al, i
nter
pr
ovin
cial
and
go
vern
men
t co-
ordi
natin
g st
ruct
ures
an
d sy
stem
s.
4.1
Func
tiona
l int
ra a
nd
inte
r gov
ernm
enta
l co
-ord
inat
ing
stru
ctur
es a
nd
inst
itutio
ns (f
orum
s)
that
rela
te to
pl
anni
ng a
nd
finan
cial
mat
ters
.
Tim
ely
subm
issi
on o
f re
turn
form
s.
Not
app
licab
le.
N
ot a
pplic
able
.
Full
com
plia
nce.
Su
bmis
sion
of
quar
terl
y re
turn
form
s w
ithin
30
days
of
end
of
quar
ter.
Subm
issi
on o
f qu
arte
rly
retu
rn fo
rms
with
in 3
0 da
ys
of e
nd o
f qu
arte
r.
Subm
issi
on o
f qu
arte
rly
retu
rn fo
rms
with
in 3
0 da
ys
of e
nd o
f qu
arte
r.
Annual Performance Plan 2007/08 to 2009/10
66
2.9 Reconciliation of budget with plan Table 2.2: Programme 2: Sustainable Resource Management budget by sub-
programme (R’000)
Programme 2: Sustainable Resource Management
Sub-programme
Year - 2 2004/05 (actual)
Year - 1 2005/06 (actual)
Base year 2006/07
(estimate)
Average annual change
(%)
Year 1 2007/08 (budget)
Year 2 2008/09 (MTEF
projection)
Year 3 2009/10 (MTEF
projection)
Average annual change
(%)
Programme Support: Resource Management 841 687 (18.31) 728 786 832 6.91 Economic Analysis 1,127 2,437 3,260 75.01 3,625 3,788 3,996 5.00 Fiscal Policy: Provincial Government 2,701 2,337 2,683 0.66 3,039 3,367 3,556 8.20 Fiscal Policy: Local Government 193 1,641 750.26 3,460 3,880 4,099 8.89 Budget Management 2,177 6,151 6,754 96.17 8,542 9,283 9,783 7.03 Programme Support: Public Finance 301 1,034 243.52 865 944 999 7.48 Provincial Government Finance 3,072 2,487 2,749 (4.26) 3,255 3,456 3,650 5.89 Local Government Finance 1,990 1,766 2,867 25.54 4,719 5,191 5,492 7.90 Total 11,067 16,513 21,675 40.24 28,233 30,695 32,407 7.15
The average spending trend indicates an increase of over 40% for the financial years
2004/05 to 2006/07. This is the result of mainly two factors, namely an increase in the staff complement to cater for the implementation of the MFMA and the shift in the budget marketing function from Norms and Standard to Budget Management, which realised a substantial average spending trend of over 96% over this period. The establishment of the two Programme Support sub-programmes also contributed to the average spending growth. All posts are fully funded, resulting in a 30% increase on the 2006/07 revised estimates.
Annual Performance Plan 2007/08 to 2009/10
67
3. Programme 3: Asset and Liabilities Management This programme’s aim is to provide policy direction, facilitating the effective and
efficient management of physical and financial assets, PPPs and liabilities. The programme is structured in the following four sub-programmes: Programme Support To facilitate the efficient and co-ordinated administration and management of the
programme. Financial Asset Management To facilitate the effective and efficient management of financial assets Moveable Asset Management To facilitate the effective and efficient management of moveable assets. Immovable Asset Management To facilitate the effective and efficient management of immovable assets and to elicit
sustainable PPP projects. Liabilities Management To facilitate the effective and efficient management of liabilities. Supporting and Interlinked Financial Systems To provide for the oversight and management of existing financial systems and the
transition to the Integrated Financial Management System (IFMS), enhancing compliance with the PFMA and other relevant legislation.
The detailed review for this programme: Asset and Liabilities Management is included in the Financial Management Review, 2005. This Management Review provides in-depth information and insight on what was achieved during this financial year, and the strategic thrust of the various sub-programmes within this programme.
a. Specified policies, priorities and strategic objectives
In the main the programme’s strategic objectives involve facilitating the optimisation of Provincial Asset Management and obtaining full value from the Province’s physical assets. This includes: • The effective and efficient management of financial assets and eliciting of
sustainable PPP projects, including technical, strategic support and training to provincial departments and municipalities where applicable.
• Provision of strategic leadership and support and development of guidelines to ensure effective supply chain management (SCM) of goods and services and immovable assets. The aspired centre of excellence in SCM will be the change agent in this regard.
Annual Performance Plan 2007/08 to 2009/10
68
• Building the necessary capacity in the Provincial Treasury for PPP assessments and to facilitate and provide developmental technical assistance and support to departments on all PPP projects in progress.
• Establishing the necessary structures to service loans and guarantees and implementing policies for effective management of assets and liabilities. Also providing technical and strategic support to provincial departments and municipalities.
• Providing for the effective and efficient management and implementation of existing financial systems, management of State Information and Technology Agency (SITA) costs and the transition to the IFMS, enhancing compliance with the PFMA and other relevant legislation.
b. Progress analysis
The Programme Support unit will only be established during the 2007/08 financial year. Financial Asset Management is responsible for the management and control of the Provincial Revenue Fund, ensuring all departmental bank accounts remain minimally cash positive on a daily basis and optimising on interest revenue derived from prudent investments with financial banking institutions. National Treasury implemented the intergovernmental cash co-ordination (IGCC) on 1 April 2005, whereby equitable share and conditional grants are credited directly to an account held at the Corporation for Public Deposits (CPD). Physical Asset Management encompasses both movable assets (goods and services), previously known as Supply Chain Management (SCM) and immovable assets. The Movable Assets unit, during the 2006/07 financial year, was responsible for performing SCM assessments in provincial departments, engaging municipalities on the implementation of SCM, developing Provincial Treasury Instructions, facilitating the arrangements of transversal contracts, and the implementation of asset management requirements within the Province. The Immovable Assets unit provided support during the 2006/07 financial year for the implementation of the new framework “toolkit” for infrastructure best practices. It also engaged Public Works on specific areas on Property Management to be monitored by Provincial Treasury. Further, this unit coordinated discussions with the respective MECs and heads of departments for Education, Public Works and Provincial Treasury on infrastructure and related issues. These meetings are scheduled on a quarterly basis. During the 2006/07 financial year the PPP unit facilitated, provided assistance, advice, guidance and support to departments (particularly the Department of Health) during the various stages of the PPP processes. This unit held numerous meetings with the Department of Education on the possibility of the construction of schools via PPP initiatives.
Annual Performance Plan 2007/08 to 2009/10
69
During 2006/07, the Financial Systems unit was responsible for the implementation of LOGIS at 7 institutions, and rendered user support and training to more than 7000 core and non-core users.
c. Analysis of constraints and measures planned to overcome them The credibility of departmental cash projections is a major constraint faced by the
Financial Asset Management sub-programme. To address this constraint the sub-programme ensures on a continuous basis that departments are guided by previous expenditure trends, outstanding commitments and new projects, etc. when compiling their annual projections for the Provincial Treasury.
The capacitation of provincial departments’ SCM units with appropriately skilled persons is a constraint currently faced by the Movable Assets unit. Ongoing support, guidance and facilitation of accredited adhoc courses to address inefficiencies will be a part of the provincial drive to combat this problem.
With the implementation of the MFMA, this unit will continue to provide assistance, guidance and advice to municipalities for the 2007/08 financial year. Capacitation in this regard is dependent on possessing the required skills and expertise.
The time consuming awarding of contracts together with the inadequacy of feasibility studies are major concerns for the Immovable Assets unit. Existing procedures will need to be assessed to identify systemic problems. Alignment to the Infrastructure Development Improvement Programme (IDIP) is also necessary.
The PPP unit faces an ongoing challenge to acquire appropriate skills. To address the skills gap, the unit has compiled a training programme to be implemented during 2007/08. This programme will be shared with the National Treasury PPP unit to obtain approval for the required PPP delegations.
The Supporting and Interlinked Financial Systems component is confronted with the lack of skills and competencies of users utilising the online systems of BAS and PERSAL, the limited capacity of the network to accommodate high volumes of data and the availability of appropriate staff and funds to implement LOGIS at the remaining sites. The unit will provide continuous training, re-training and assistance where necessary, and monitor on a daily basis the network in conjunction with the Centre for e-Innovation and SITA. Pre-implementation assessments and management meetings of further LOGIS sites will also be held to identify and address shortcomings.
d. Description of planned quality improvement measures The lowering of the existing 2% deviation between the funding and the actual
expenditure flowing through departmental bank accounts will further enhance cash flow management. Quality improvement measures will include: Ongoing refinement of best procurement practices, use of service level agreements to elevate contract management to reduce risk for government, compliance monitoring procedures to address non-compliance and restructuring of the Movable Asset unit to address the additional responsibilities of local and provincial government.
Annual Performance Plan 2007/08 to 2009/10
70
The rollout of the Infrastructure Delivery Improvement Programme (IDIP) – Phase II and monitoring thereof - . will be the main contributing factor for quality improvement measures. The continuous fostering and exchange of ideas on PPPs with key role players, visits to other provinces involved with PPPs of a similar nature, and the proposed training programme to be embarked upon by this unit, will contribute to alleviating existing constraints. Bridging finance, if required through the sub-programme: Liabilities Management, could be obtained with relative ease from the Corporation for Public Deposits (CPD) with a much lower interest rate than at other financial institutions. The sub-programme: Supporting and Interlinked Financial Systems will continuously pursue the daily monitoring of the various transversal systems to ensure functionality, availability, smooth and timeous interfacing of various sub-systems, proper maintenance and acceptable up-time of the networks with appropriate action to address problems where necessary.
3.1 Sub-programme 3.1: Programme Support
3.1.1 Specified policies, priorities and strategic objectives
Generic Strategic goal: To facilitate the efficient and co-ordinated administration and management of the programme. Strategic objectives: 1. Render administrative support services to ensure the effective operational
management of the unit. 2. Capacitate and train administrative support and line function staff.
3.1.2 Progress analysis Not applicable. 3.1.3 Analysis of constraints and measures planned to overcome them This sub-programme will possibly only be established and capacitated during the
latter part of 2007/08 financial year and will mainly be responsible for administrative support regarding the human resources, financial, logistical and related administrative management activities of the relevant programme.
3.1.4 Description of planned quality improvement measures Appoint and train suitable candidates and ensure proper procedure and process
mapping of all activities within Asset and Liabilities Management.
Annual Performance Plan 2007/08 to 2009/10
71
3.1.5 Specification of measurable objectives and performance indicators Please see Table 3.1, Sub programme 3.1.
3.2 Sub-programme 3.2: Financial Asset Management 3.2.1 Specified policies, priorities and strategic objectives
Strategic goal 11: To facilitate the effective and efficient management of financial assets. Strategic objectives: 1. Ensure effective control and management of the Provincial Revenue Fund. 2. Render effective technical, strategic support and training to Provincial Departments
and Local Government where applicable. 3. Compliance with the PFMA, MFMA, accounting policies, regulations and
guidelines.
3.2.2 Progress analysis This sub-programme is responsible for the management and control of the Provincial
Revenue Fund that consists of the Provincial Exchequer Account and fourteen departmental banking accounts known as Paymaster General Accounts, including the Provincial Parliament. Each provincial department has a Paymaster General Account, which is funded on a daily basis from the Provincial Exchequer Account in terms of daily cash flow inputs from the various departments.
During the past financial year, the group of banking accounts remained cash positive. Capital and interest were repaid on maturities and interest on investments exceeded the appropriated budget figures.
Theoretically the existing bank contract expires on 31 March 2007, and the challenge facing this sub-programme is the implementation process involved.
The bank tender was awarded to Nedbank on 15 December 2006 with effect 1 April 2007. This implies the timeous migration from the current to the new banker.
In terms of the MFMA, a database of primary banking account details, contact names and details of each municipality was established and it is envisaged that this sub-programme will play an integral role in cash flow management in the future.
With effect from 1 April 2005, National Treasury implemented the Intergovernmental Cash Co-ordination (IGCC) initiative, whereby the equitable share and conditional grants earmarked for Provinces are credited directly to an account held at the Corporation for Public Deposits (CPD). This transition was smoothly implemented in the Province.
3.2.3 Analysis of constraints and measures planned to overcome them
The major challenge facing this sub-programme is to ensure that departments, in terms of section 40(4) (a) of the Public Finance Management Act, 1999, submit annual credible projections of expenditure. If departmental projections are not credible i.e. more funds are expended than actually projected, an overdrawn situation could
Annual Performance Plan 2007/08 to 2009/10
72
occur. In contrast, if projections are inflated, it may necessitate borrowing funds in the form of bridging finance from the CPD or utilising an overdraft facility from the provincial banker at higher interest rates. Although a daunting task, departments will be encouraged to utilise previous expenditure trends, outstanding commitments and new projects when compiling and submitting their annual cash flow projections to the Provincial Treasury. Another challenge is to ensure that bank accounts within the provincial departments remain minimally cash positive on a daily basis, which ensures that no overdrawn situation occurs at any time. Remedial measures will include the daily monitoring of projections versus actual drawings. Further, a request will be made to departments to make prior arrangements with the Provincial Treasury in the event of expected variances. Another measure which was effectively implemented, is the manual releasing of funds according to an approved payment schedule. This enables the sub-directorate to have more effective control on cash withdrawals in the Province. Further, a system was implemented to assist PT with regards to fiscal dumping of cash during the last quarter of the financial year. This system means that the departments must request authority for payments exceeding R500 000 prior to the actual payment being made.
3.2.4 Description of planned quality improvement measures
The following quality improvement measures are envisaged: • To further enhance cash flow management, the current 2% deviation between the
funding and the actual expenditure flowing through the departmental banking accounts be further decreased.
• The limitation of PERSAL supplementary runs from four to two per month will further enhance cash flow management.
• Payments in general, will be executed in terms of a payment schedule issued by the Provincial Treasury, in co-operation with departments.
• The smooth implementation of the newly awarded bank tender. 3.2.5 Specification of measurable objectives and performance indicators Please see Table 3.1, Sub-programme 3.2.
Annual Performance Plan 2007/08 to 2009/10
73
3.3 Sub-programme 3.3: Movable Asset Management 3.3.1 Specified policies, priorities and strategic objectives
Strategic goal 12: To facilitate the effective and efficient management of movable assets. Strategic objectives:
1. To ensure that departments / municipalities embrace SCM as a strategic directive that delivers continual cost and value improvements resulting in effective future planning, mitigation of risk in SCM, leveraged buying power and a smoother acquisition process. (That implies departments achieving a level 4 auditable rating and municipalities achieving a level 3 auditable rating in the 2007/08 financial year).
3.3.2 Progress analysis
Supply Chain Management (SCM) is an integral part of financial management and seeks to address the gap between the traditional methods of procuring goods and services, obsolescence planning and control thereof. During the 2006/07 financial year the sub-programme was responsible to:
• Maintain the Western Cape Supplier Database in conjunction with the Unicity. • Maintain the Electronic Purchasing Systems for RFQ’s. • Develop Provincial Treasury Instructions; delegations and a procedural manual
for transversal contracts. • Facilitate the Asset Management Forum (which also incorporates SCM issues). • Perform SCM assessments (including compliance and value for money
assessments) on 22 provincial departmental sites/ institutions. • Facilitate SCM training for provincial departmental and local government
officials. • Engage municipalities with regards to the implementation of SCM. • Perform As-is assessments on 22 delegated and 2 non–delegated municipalities to
ascertain their state of readiness for the implementation of SCM. A sample group of 12 municipalities were visited.
• Undertake interventions to address critical / deficient areas as emanating from the as-is assessments, requiring 5 2- day workshops for the five districts.
• Establish and implement Supply Chain Management Forum for municipalities to facilitate and promote the sharing of information in a common forum to assist in the implementation of SCM.
• Monitor and assessed the implementation of 24 municipal SCM policies. • Address strategic implementation issues and provided assistance to 4 municipal
councils.
Annual Performance Plan 2007/08 to 2009/10
74
Main challenges facing the sub-programme include the following:
• Minimise procurement related costs. • Develop skilful SCM practitioners at provincial and local spheres of government. • Monitor departments, public entities and municipalities’ adherence to SCM
norms and standards. • Develop and implement a complaints mechanism for the Province. • Implement/introduce the regulatory framework on SCM in municipalities. • Implement, upgrade or develop an interim e-procurement solution for the
Province. • Facilitate and arrange transversal contracts. • Develop and implement a strategic sourcing business model. • Create a centre for excellence for SCM training. • Facilitate and implement a provincial BEE strategy. • Compliance assessments at municipalities. • Bench-marking of “best practices” • Establish an advice desk / “hotline” for SCM issues in the province.
3.3.3 Analysis of constraints and measures planned to overcome them
The current staff complement in the directorate will not be sufficient to achieve both the provincial and local government objectives. The office will endeavour to timeously fill all existing vacancies within this unit.
However, the increasing responsibilities of the directorate, coupled with the expansion of its focus for both provincial departments and municipalities, have further raised the need for an increase in resource capacity.
The previous financial year addressed training needs for provincial departments and municipalities, which focused on developing levels of expertise in SCM. To this end, the Provincial Treasury assisted with capacity building endeavours. Ad-hoc courses for SCM practitioners at departments have already been arranged as an interim measure. Accredited service providers will provide the formal courses.
In addition, the Provincial Treasury will provide support to departments and municipalities on enhancing and/or establishing SCM units.
For the new financial year the unit aims to take this initiative further. This will include addressing policy implementation issues; aligning the current Accounting Officers’ system to the regulatory and policy frameworks; rolling out of the asset management reform strategy; facilitating and arranging transversal contracts to enhance the purchasing power of provincial departments; establishing a ‘helpdesk’ to provide assistance and advice to governmental institutions and the public in respect of SCM, compliance and value for money assessments on both provincial departmental institutions and municipalities and the establishment of a centre of excellence to provide training on specific facets of SCM.
A further constraint is the lack of an integrated SCM system, and the “delay” in the development of the new Integrated Financial Management System (IFMS) by National Treasury which aggravates the problem of prioritising creditable supply chain management spend provincial departments.
Annual Performance Plan 2007/08 to 2009/10
75
The delay in the development of the codes of good practice of BEE and the realignment of the Preferential Procurement Policy Framework Act (PPPFA) Regulations thereto, stifles the promotion and development of BEE within the Province. To this end, the Provincial Treasury will assist in the development of a Provincial BEE Policy Programme and Supplier Development Programme.
3.3.4 Description of planned quality improvement measures
The following quality improvement measures are envisaged: • The establishment of a centre for excellence to render strategic support and
training, and drive best practices in the SCM units. • Implementation of monitoring/compliance procedures to address any non-
compliance with minimum norms and standards. • Introduction of a mechanism to adequately address concerns from the public
with regard to the awarding of bids. • Restructuring of the SCM component to address the additional responsibilities of
local and provincial governments. • Uniformity of norms and standards within provincial government, public entities
and municipalities. • Timeous filling of vacancies with appropriate competent personnel. • Assistance in the development of a provincial BEE policy. • The promotion of a supplier development programme. • The development or implementation of an efficient E-procurement system / tools. • The facilitation of training of officials from provincial departments and
municipalities in SCM principles, guidelines and prescripts. • Establishment of a complaints unit within Provincial Treasury. • Establishment of a contract management unit within the Provincial Treasury • Promotion and facilitation of the Asset Management Reform Strategy in
conjunction with National Treasury. • Facilitate the arrangement of transversal contracts.
3.3.5 Specification of measurable objectives and performance indicators
Please see Table 3.1, Sub-programme 3.3.
Annual Performance Plan 2007/08 to 2009/10
76
3.4 Sub-programme 3.4: Immovable Asset Management 3.4.1 Specified policies, priorities and strategic objectives
Strategic goal 13: To facilitate the effective and efficient management of immovable assets (including the built environment and housing) and to facilitate and enhance quality public service delivery by being a catalyst for effective, efficient and value for money best practice solutions. Strategic objectives: Immovable Assets 1. Coordinate the implementation of the Infrastructure Delivery Improvement Programme
(IDIP) for cost effective execution of infrastructure projects. (That implies departments achieving a level 4 auditable rating and municipalities achieving a level 3 auditable rating in the 2007/08 financial year).
2. To strengthen oversight and strategic roles by rendering advice and direction to departments, public entities, municipalities and municipal entities to enhance service delivery. (That implies departments achieving a level 4 auditable rating and municipalities achieving a level 3 auditable rating in the 2007/08 financial year).
Public Private Partnerships (PPPs) 1. Coordinate and promote the implementation of PPP projects through assessments
compliance and enforcement of legislation. 2. Facilitate and provide developmental technical assistance and support to departments and
municipalities on all PPP projects in progress
3.4.2 Progress analysis
The Infrastructure Delivery Improvement Programme (IDIP), an initiative of National Treasury to improve infrastructure spending and delivery, was introduced and is under implementation in the departments of Education and Transport and Public Works. The extensive and diversified immovable asset portfolio has potentially significant impact on the overall macro-economic, socio-political and physical landscape of the Province. It: • Facilitates refinement processes on infrastructure reporting. • Engages with Public Works on specific areas indicated in the White Paper on
Property Management, Government Immovable Asset Management Bill and Asset Management Guidelines.
• Evaluates submissions for property disposal and acquisitions. Main challenges facing the sub-programme include:
• The alignment of infrastructure plans with Provincial Growth and Development Strategy (PGDS), Micro Economic Development Strategy (MEDS), Strategic Infrastructure Plan (SIP) and with the other spheres of government.
Annual Performance Plan 2007/08 to 2009/10
77
• Expanding the Infrastructure Unit to cater for the further roll-out of IDIP to other departments and municipalities.
• Strategic principles for infrastructure investment and development spending. • Timeous and accurate infrastructure expenditure reports to National Treasury. • Effective monitoring mechanisms to ensure efficient infrastructure delivery. • Attainment of socio-economic objectives. • Lack of appropriate capacity .
Public Private Partnerships (PPPs)
The gradual increase in the formation of PPP’s suggest that the public and private sectors are now working more closely in the provision of services and infrastructure. The pursuance of PPP is an initiative necessary to address the socio-economic imperatives and infrastructure backlogs, contributing to enhanced service delivery in the Province.
During the 2006/07 financial year this unit was responsible for: • Providing a means by which effective PPP flow can be co-ordinated within the
Province. • Facilitating knowledge and information exchange across the Western Cape
provincial departments and public entities through the maintenance of close working relationships with the procuring department across the full range of PPP procurement activity.
• Building the full range of functional and developmental technical skills necessary to take over all PPP functional and assessment-related responsibilities from the National Treasury in the near future.
• Facilitating a municipal PPP training workshop in the Province.
Key challenges facing the unit are: • Retaining the capacity and skills required for PPP monitoring and evaluation. • Facilitating training for provincial departments and municipalities. • Facilitating and promoting the developmental issues in conjunction with relevant
role-players, for new PPP opportunities. • Expanding the PPP unit to cater for the additional responsibilities of the
municipalities. 3.4.3 Analysis of constraints and measures planned to overcome them
Immovable Assets
The constraints faced by the component include: • Skills gap identified for immovable asset practitioners. Developing staff with the
full range of functional and technical skills necessary, aligned to a focused training programme.
• The alignment of infrastructure planning to the budget cycle. It is envisaged that the further rollout of the IDIP will contribute to improved infrastructure planning and alignment to the budgeting cycle.
Annual Performance Plan 2007/08 to 2009/10
78
Public Private Partnerships (PPPs) • One of the major constraints facing the unit is the capacity and skills required for
municipal PPP implementation. This will be addressed by focused training initiatives, providing guidance on specific skills requirements to municipalities and the expansion of the existing PPP unit.
3.4.4 Description of planned quality improvement measures The following quality improvement measures are envisaged:
Immovable Assets • The further rollout of IDIP in the departments of Education and Transport and
Public Works as well as introducing it to Health, to improve infrastructure spending and delivery.
• Improved reporting mechanisms to the Provincial Programme Steering Committee (PPSC) to monitor performance in the processes and outputs envisaged by IDIP. The PPSC will also review and endorse reports compiled by the provincial technical assistance team appointed by the National Treasury.
• Assist and support in the implementation of the envisaged Government Immovable Asset Management Act.
Public Private Partnerships (PPPs)
• To engage in all current provincial PPP projects, broaden the knowledge of the PPP concept and build capacity through practical exposure.
• Foster the exchange of ideas and the growth of PPP knowledge through conferences, workshop, seminars and meetings across international, national and provincial networks.
• Actively link with National Treasury PPP unit, Provincial Treasury PPP units, provincial departments, municipalities and private sector specialists for purposes of skills transfer and development of best practices.
• Market PPP’s externally to promote the involvement of the private sector. • Engage in discussions with core departments and municipalities on problem
areas around PPP projects to dispel fears and reluctance and to share experiences. • Monitor completed PPP projects on actual performance against budget to determine
value-for-money and affordability aspects.
3.4.5 Specification of measurable objectives and performance indicators Please see Table 3.1, sub programme 3.4.
Annual Performance Plan 2007/08 to 2009/10
79
3.5 Sub-programme 3.5: Liabilities Management
3.5.1 Specified policies, priorities and strategic objectives
Strategic goal 14: To facilitate the effective and efficient management of liabilities. Strategic objectives: 1. Establish and ensure implementation of policies for effective management of assets
and liabilities. 2. To strengthen and provide technical and strategic support for the institutional
capacity of provincial and local government. 3. Monitor compliance with the PFMA, MFMA and regulations. 4. Establishment of the necessary structures to service loans and guarantees.
3.5.2 Progress analysis
To date, no request has existed for the procurement of loans/guarantees. It is envisaged, however, that should the need arise in future, this sub-programme will be responsible for the administration and monitoring thereof. The main challenges will be to maintain a database of all loans/guarantees, which have been negotiated, ensure the timeous repayment thereof and the effective monitoring of such loans/guarantees.
3.5.3 Analysis of constraints and measures planned to overcome them A possible constraint for the future could be that insufficient funds are available to
service loans/guarantees. The repayment of these loans/guarantees will have to be included in departmental cash flow projections in terms of Section 40(4)(a) of the PFMA to ensure improved cash flow planning.
3.5.4 Description of planned quality improvement measures Bridging finance, if required, could be obtained with relative ease from the CPD with
a much lower interest rate than from other financial institutions. Repayment thereof is expected to be deducted from the following equitable share allocation.
3.5.5 Specification of measurable objectives and performance indicators
Please see Table 3.1, sub programme 3.5.
Annual Performance Plan 2007/08 to 2009/10
80
3.6 Sub-programme 3.6: Supporting and Interlinked Financial Systems
3.6.1 Specified policies, priorities and strategic objectives
Strategic goal 15: To provide for the oversight, enhancement and management of existing financial systems and the transition to the Integrated Financial Management System (IFMS) enhancing compliance with the PFMA and other relevant legislation. Strategic objectives: 1. To provide for the management, improvement and implementation of existing
financial systems and eventual transition to the IFMS, ensuring compliance with the PFMA and other relevant legislation.
2. Monitor and report on financial management system’s performance. 3. Render effective technical, strategic support and training to departments.
3.6.2 Progress analysis
Basic Accounting System (BAS) The Basic Accounting System (BAS) is an on-line Windows based accounting system that encompasses government’s basic accounting requirements on a cash basis. This system is in stark contrast to its predecessor, the Financial Management System (FMS) that had to be phased out due to non-compliance to current accounting prescripts. The financial year closure of March/April 2005 on BAS was characterised by extremely slow response times due to an increased number of users (nationally and provincially) utilising the system and the resulting increase in the volume of data created a backlog in the processing and extraction of reports. In an attempt to prevent a re-occurrence of such unacceptably slow response times, particularly at financial year-end, the Provincial Treasury held a number of meetings with senior management of the National Treasury and SITA to address the problems. In this regard, the Provincial Treasury applied relentless pressure on all the role players that finally resulted in a mainframe upgrade on 16 January 2006. Since the mainframe upgrade, a significant improvement in response times has been noted. However, year-end closure will be the real test of whether the upgrade was sufficient or not. The added advantage of the new mainframe is that it can be further upgraded should any further problems be encountered with slow response times. As can be expected from the implementation of any new system, certain enhancements are required to cater for an increased level of accountability. In view of this, the National Treasury arranged for the following system enhancements: • The cash receipts functionality was adjusted not to show the batch status as fully
confirmed when the total day-end amount is not the same as the deposit amount. • The allocations window that is used by the sundry payments, creditor payments
and recurring payments was changed to validate no more than 10 sub line
Annual Performance Plan 2007/08 to 2009/10
81
numbers per item and that no more than 10 activities per sub line are captured for the payment process.
• A validation was added to ensure that the entity details remain in sync when users modified or removed existing entities.
• The single year budget report has been changed so that the budget totals are calculated using the full budget allocation, rolled up budget amounts will no longer be used.
• The debt age analysis report was changed for it to be requested on a specific date. • The online deposit information functionality was rectified to update the status of
a batch to “full confirm” when adjustment journals have been made through the receipt functionality to confirm a batch.
• The user activity report was developed to provide information in respect of how many times a user logged onto BAS for a particular period.
• The user profile report was amended to provide security management information for a specific user.
• The debt age analysis report was changed not to fail on debts with matching field balances that do not have corresponding debt registry details.
• The credit transfer payments parameter 114 was changed from a departmental parameter to a system parameter.
• The number of transactions that can be requested by a simply audit trail report was changed to process information quicker.
• The budget report was standardised so that the additional budget and additional budget types were amalgamated under the budget type, additional budget.
• The page down button of the Persal exception report window was changed to ensure that if functions as intended.
• The description of the receipt detail window was changed from sequence number to functional area number.
Technical Support and Training Training
During 2006/07 834 officials were nominated for the seven training modules presented by the Provincial Treasury. Due to their user profiles some users attended more than one BAS training module. Helpdesk (user support)
The Provincial Treasury provides a comprehensive BAS helpdesk function. Calls relating to BAS queries are received via the departmental system controllers and are either solved locally or are referred to National Treasury for resolution and advice.
For the period April to September 2006, 1 420 calls were logged with the Provincial Treasury of which 403 calls were logged at National Treasury.
Currently Centre for e-Innovation (CeI) personnel support the Provincial Treasury with technical aspects regarding maintenance and support by: • Collecting of technical data (name of user, IP address, location, etc.) • Registering of users on the terminal server • Access to BAS (icon on desk top)
Annual Performance Plan 2007/08 to 2009/10
82
• Set-up of printers • Creation of a web page giving access to the terminal server • Updating of internet explorer • Replacing of hardware and software where required • Updating of codes tables (new releases) on the 3 terminal servers.
Establishment of a National and Provincial BAS User Forum The BAS User Forum is well established in the Western Cape with the following main
objectives in mind: • To implement the provisions of the Public Finance Management Act, Act 1 of
1999 (as amended by Act 29 of 1999), the Public Service Act, 1994 & Public Service Amendment Act, 1996, Employment of Educators Act, 1998 and other statutory enactments, in so far as they relate to BAS.
• To promote the effective, efficient and economic utilisation of BAS. • To promote effective and efficient coordination between BAS Controllers. • To share and discuss BAS related issues and new enhancement of the System to
be advised to National Treasury. • To promote uniformity and consistency amongst BAS users in the interpretation
of policy and prescripts. • To undertake such tasks, activities and projects which will benefit BAS in general. Personnel and Salary Administration System (PERSAL) PERSAL is an integrated Human Resource, Personnel and Salary System that was designed and written to cater for all aspects of government regulations, prescripts, treasury instructions and policy. Currently all 12 departments and the Provincial Parliament are utilising the system. Enhancements: • Major enhancements were made to the system to accommodate the new method
for taxation on medical aid employers’ contribution. • DPSA Resolution 1 of 2006 was implemented ensuring that new appointees from
1 July 2006 or officials not belonging to a medical aid before July 2006 and chooses to belong to a medical aid in July 2006 have to belong to GEMS to qualify for employers contribution.
• New functions were implemented to have better control over electronic payments that is returned by the bank in identifying who the beneficiaries is.
• Functions 5.10.1 was also created to assist users in the reconciliation of BAS/PERSAL.
• A new format of reporting on Employment Equity Act statistics was implemented by the Department of Labour.
• Grade progressions for educators were successfully implemented.
Annual Performance Plan 2007/08 to 2009/10
83
Training Continuous training is being done within this Province, accommodating structured
training as well as any adhoc requests. Currently three (3) fully equipped training venues situated in Cape Town, George
and Worcester are utilised for the presentation of Persal training. Due to new appointees during the previous two financial years, training could only
be presented on selected courses. User Support
Although most of the technical development and maintenance of the Persal System is conducted in the Persal component at National Treasury, certain functions pertaining to the Western Cape have been decentralised to the Persal component of the PT.
Due to the dynamic nature of the public service and the continuous need for innovative statistical and audit reporting, numerous adjustments have been made over the reporting period.
A total number of 520 system change requests to e.g. change the termination reasons, merge Persal records, rectify appointment dates and service records etc. were received and rectified by the Persal component.
Although user support also includes visits by Treasury officials to organisations, most support is done telephonically. During the reporting period 4 137 calls were received by the Persal user support component.
Persal User Forum
The Persal User forum is well established in the Western Cape. Meetings are held on a quarterly basis.
The Logistical Information System (LOGIS)
The Logistical Management System (LOGIS) is a computerised system that facilitates two of the core functions of Supply Chain Management, Logistical and Disposal Management. The system further assists Accounting Officers in their responsibilities with regard to the management, including safeguarding and maintenance of assets.
Current Status LOGIS is currently implemented at 67 institutions (50 Health Institutions) and
utilised by 2 646 users in the Western Cape. A total of R1,825 billion worth of assets are managed.
LOGIS is constantly enhanced to accommodate the requirements of standards set by the Accountant-General on assets reported in the Annual Financial Statements (depreciation, asset categories, increase in capacity and replacements).
These enhancements required training and re-training of 850 core users and a further 500 Asset Managers, which included various presentations and workshops as well as person to person training sessions throughout the Province in supporting these institutions in the transformation process.
Training material was also updated with the latest enhancements and new courses were developed by the Provincial Treasury to assist managers to interpret and analyse the various financial reports available on LOGIS.
Annual Performance Plan 2007/08 to 2009/10
84
Additional Enhancements:
Even though not originally developed as an Asset Management System, new standards and requirements necessitated the following further enhancements of LOGIS, to comply with current national requirements for asset management:
• Information on serial number (individual item number), location receipt documentation, order and payment detail.
• Transaction history on: - Performance condition - Performance useful life - Disposal - remaining useful life - Accounting - Accumulated depreciation
Procurement Integration availability and response times: The new web-based application was implemented on 5 April 2004, after thorough
testing of the functionalities by National Treasury and the Provincial Treasury of the Western Cape. Due to extremely slow response time in 2005, National Treasury invested in a new server.
Technical support and training Growth in training needs
The number of institutions to whom LOGIS has been rolled out has increased during 2006/07 from 61 to 67 resulting in a greater need for more decentralised training. Notwithstanding the high level and standard of the training material being utilised, it is continuously updated, with additional needs identified as well as system enhancements released by National Treasury, to ensure an even higher level of skills and performance. A further need was identified in terms of the skills level of LOGIS managers, resulting in an advanced course being created and presented with great success. User support:
Support is rendered to 2 646 users utilising LOGIS throughout the Provincial Government Western Cape. The following services have been rendered: Identify various problems with LOGIS/BAS integration and make proposals to
NT for rectification. Monitor the response time of the system on a daily basis. Upgrade insufficient networks and equipment in an effort to increase the
processing time of transactions. Research conducted in conjunction with Centre for e-Innovation (CeI) to bypass
local servers on internet access and monitor the implementation thereof at all 2 646 users.
Assist all 850 core users in the new functionalities on the LOGIS/BAS integration system access and network problems.
Annual Performance Plan 2007/08 to 2009/10
85
A total of 5280 calls were logged and various calls were logged at LOGIK (call centre at National Treasury) on behalf of users.
Site visits were done to assist with critical functional problems (response time, printers, access to LOGIS/BAS integration and software).
Fax, telephone, electronic mail and all other possible communication instruments were utilised to their full potential to communicate with National Treasury, SITA, 10 project team members and 2646 users.
Performed monitoring at all of the 67 sites with regard to the sites’ performance on LOGIS.
Developed and distributed a management tool to evaluate each site’s Balanced Score Card performance and provided guidance for rectification of problem areas.
Establishment of a LOGIS User Form
LOGIS User Forums were established on a decentralised basis situated at the Metropole Region, Worcester, Citrusdal and Oudtshoorn. Three user forum workshops were held per venue during 2006.
State Information Technology Agency (SITA) As from 1 April 2004 the maintenance (SITA costs) of transversal systems were transferred from Vote 1 to Vote 3. Since 1 April various controls and initiatives were successfully initiated to reduce SITA costs. Due to the high SITA costs, especially for BAS, the Provincial Treasury requested the National Treasury to engage in discussions with SITA to reduce costs. The discussion took place during August 2004 and resulted in a reduction of 73% of BAS SITA costs as well as a smaller deduction in the cost of LOGIS and PERSAL backdated to 1 April 2004. During 2005/06 special attention was given to reducing the requesting of unnecessary reports, which is one of the main drivers of SITA costs. The maintenance (SITA costs) of transversal systems have been decentralised to the various departments from 1 April 2007.
3.6.3 Analysis of constraints and measures planned to overcome them The main risk with regard to the utilisation of the online systems (BAS and PERSAL) is the lack of skills and competencies. This will be addressed on a continuous basis by means of training, re-training and assistance. Additional to this is the limited capacity of the network to accommodate the high volume of data. This will be addressed by the daily monitoring of the network in co-operation with the CeI and the SITA and, where required, the upgrade of the infrastructure. A further risk is the implementation of LOGIS at the remaining sites, which is dependent on the availability of staff, updated asset registers and the general state of stores and provisioning administration environment. To overcome this risk, pre-implementation assessments and management meetings of future sites must be held to identify and discuss shortcomings and implement remedial actions before implementation. Other constraints are availability of funds, capacity of the network and sufficient skilled staff to rollout LOGIS to the remaining 5 institutions. This will be addressed by filling of vacant posts with skilled and competent officials, testing and upgrading of the network where required and the negotiation for additional funds.
Annual Performance Plan 2007/08 to 2009/10
86
A risk that impacts on all three transversal systems is the possible upgrades by SITA, resulting in an increase of associated costs. This will be addressed on a continuous basis with National Treasury to assist in minimising the latter to an absolute minimum.
3.6.4 Description of planned quality improvement measures The following quality improvement measures are planned pertaining to the different
systems: Basic Accounting System (BAS)
• The daily monitoring of the system to ensure that all exceptions are cleared timeously to prevent forced closure. To further monitor the system to ensure that the available functionalities (e.g. electronic transfers, online enquiry and debtors) are utilised to their maximum potential, to monitor and ensure that the interfacing of various sub-systems (LOGIS, PERSAL, TELKOM, MEDSAS and official banker) occur properly five days a week and that access control and profiles are maintained.
• To further ensure that the networks (national /provincial) are maintained and, where applicable, upgraded to accommodate the high volume of data and ensure an acceptable reaction time.
Personnel and Salary Administrative System (PERSAL) • Daily monitoring of rejections, exceptions and audit reports, ensuring that
departments attend to these reports. • Ensure that PERSAL system controllers maintain and update user profiles and
functionalities on a regular basis. • Standardise the optimal use of system functionalities. • Investigate the minimising of supplementary runs after month end. • Rollout Persalshare to a wider range of users and extend the audit reporting and
functionalities. • Investigate the further enhancement of BAS/PERSAL reconciliation tool.
The Logistical Information System (LOGIS) • Investigate the possibility of obtaining the daily exception reports of all LOGIS
sites to ensure the effective, efficient and economic utilisation of the system. • The further rollout of LOGIS to the remaining 5 institutions by 31 March 2007. • Investigate, convert data, test and implement the requirements (hardware,
network, data, etc.) necessary to migrate from LOGIS to the new supply chain module of the IFMS.
Integrated Financial Management System • As part of the Technical Committee on Finance (TCF) work group, a sub-
committee of the Budget Council, to assist in finalising the development, testing and implementation of the integrated financial management solution.
Annual Performance Plan 2007/08 to 2009/10
87
VULINDLELA (Web based) • The promotion, rollout and training of the Vulindlela web based application to all
departments including regions and institutions. • To ensure that access control can be controlled on institutional level. • Further enhancement of the application to address user requirements.
General • To maintain and where possible further enhance the rendering of user support to
users of the various systems; to enable the more effective registering of all incoming calls, monitoring of outstanding calls and determining the service delivery level. Further, to ensure an uptime of at least 98% of all financial administration and management information systems.
• The Provincial Treasury will, on assessment of systems, issue the necessary Treasury Circulars, System Circulars/Notices regarding the effective, efficient and economical utilisation of the systems in all provincial departments.
• 3.6.5 Specification of measurable objectives and performance indicators Please see Table 3.1, sub programme 3.6.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
88
Tabl
e 3.
1: P
rogr
amm
e 3:
Ass
et a
nd L
iabi
litie
s M
anag
emen
t Su
b-pr
ogra
mm
e 3.
1:
Prog
ram
me
Supp
ort
Gen
eric
Str
ateg
ic G
oal:
To
faci
litat
e th
e ef
ficie
nt a
nd c
o-or
dina
ted
adm
inis
trat
ion
and
man
agem
ent o
f the
pro
gram
me.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
1.
Ren
deri
ng
adm
inis
trat
ive
supp
ort s
ervi
ces
to
ensu
re th
e ef
fect
ive
oper
atio
nal
man
agem
ent o
f the
un
it.
1.1
Smoo
th a
nd e
ffect
ive
func
tioni
ng o
f the
co
mpo
nent
.
Hou
rs tu
rnar
ound
tim
e fo
r man
agem
ent o
f op
erat
iona
l fin
ance
s,
hum
an re
sour
ces
and
logi
stic
al is
sues
.
48 h
ours
48
hou
rs.
48 h
ours
24
hou
rs.
24 h
ours
24
hou
rs
2.
Cap
acita
te a
nd tr
ain
adm
inis
trat
ive
supp
ort a
nd li
ne
func
tion
staf
f.
2.1
Trai
ned
and
capa
cita
ted
adm
inis
trat
ive
supp
ort a
nd li
ne
func
tion
staf
f.
Num
ber o
f tra
inin
g in
terv
entio
ns p
er s
taff
mem
ber.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
2 2
2
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
89
Su
b-pr
ogra
mm
e 3.
2:
Fina
ncia
l Ass
et M
anag
emen
t St
rate
gic
Goa
l 11:
To
faci
litat
e th
e ef
fect
ive
and
effic
ient
man
agem
ent o
f fin
anci
al a
sset
s.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
The
daily
dev
iatio
n be
twee
n tr
ansf
ers
and
actu
al e
xpen
ditu
re.
100%
ach
ieve
d.
Targ
et
exce
eded
(d
evia
tion
<1.3
%)
100%
of t
arge
t. 2%
2%
2%
The
wee
kly
man
ual
rele
asin
g of
pay
men
ts o
n BA
S as
per
the
pres
crib
ed
paym
ent s
ched
ule.
40%
of t
arge
t. Ta
rget
ex
ceed
ed
100%
of t
arge
t. Pr
e-de
term
ined
w
eekl
y da
tes.
Pr
e-de
term
ined
w
eekl
y da
tes.
Pr
e-de
term
ined
w
eekl
y da
tes.
Faci
litat
e an
d m
onito
r the
PR
F to
ens
ure
that
all
mon
eys
due
are
rece
ived
in
acc
orda
nce
with
the
mut
ually
agr
eed
upon
na
tiona
l pay
men
t sc
hedu
le.
100%
ach
ieve
d.
100%
ach
ieve
d 10
0% a
chie
ved
Pre-
dete
rmin
ed
wee
kly/
m
onth
ly d
ate
Pre-
dete
rmin
ed
wee
kly/
m
onth
ly d
ates
.
Pre-
dete
rmin
ed
wee
kly/
m
onth
ly d
ates
.
Subm
issi
on o
f Ann
ual
Fina
ncia
l Sta
tem
ents
to
satis
fact
ion
of th
e of
fice
of
the
Aud
itor-
Gen
eral
.
100%
ach
ieve
d 10
0% a
chie
ved
100%
ach
ieve
d En
d of
Aug
ust
31 A
ugus
t 31
Aug
ust
1.
Ensu
re e
ffect
ive
cont
rol a
nd
man
agem
ent o
f the
Pr
ovin
cial
Rev
enue
Fu
nd.
1.1
Impr
ove
the
perf
orm
ance
of
the
Prov
inci
al R
even
ue
Fund
(PR
F) to
m
inim
ise
borr
owin
g co
sts
and
max
imis
e re
turn
s fr
om
inve
stm
ents
.
Ann
ual s
ubm
issi
on o
f the
co
nsol
idat
ed P
rovi
ncia
l ca
sh fl
ow p
roje
ctio
ns in
te
rms
of th
e PF
MA
on
a pr
edet
erm
ined
dat
e by
N
T.
100%
co
mpl
ianc
e.
100%
co
mpl
ianc
e.
100%
co
mpl
ianc
e.
Mar
ch
Mar
ch
Mar
ch
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
90
Sub-
prog
ram
me
3.2:
Fi
nanc
ial A
sset
Man
agem
ent
Stra
tegi
c G
oal 1
1:
To fa
cilit
ate
the
effe
ctiv
e an
d ef
ficie
nt m
anag
emen
t of f
inan
cial
ass
ets.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
1.
Ensu
re e
ffect
ive
cont
rol a
nd
man
agem
ent o
f the
Pr
ovin
cial
Rev
enue
Fu
nd. (
cont
inue
d)
1.1
Impr
ove
the
perf
orm
ance
of
Prov
inci
al R
even
ue
Fund
to m
inim
ise
borr
owin
g co
sts
and
max
imis
e re
turn
s fr
om in
vest
men
ts.
(con
tinue
d)
Dai
ly in
vest
men
t of
surp
lus
fund
s at
repu
tabl
e fin
anci
al in
stitu
tions
and
C
orpo
ratio
n of
Pub
lic
Dep
osits
(CPD
) in
acco
rdan
ce w
ith a
n ap
prov
ed in
vest
men
t po
licy.
100%
ach
ieve
d.
Targ
et
exce
eded
. 10
0% a
chie
ved.
Bu
dget
ed
figur
e, s
ubje
ct
to e
cono
mic
va
riab
les,
eg.
In
flatio
n.
Budg
eted
fig
ure,
sub
ject
to
eco
nom
ic
vari
able
s, e
g.
Infla
tion.
Budg
eted
fig
ure,
sub
ject
to
eco
nom
ic
vari
able
s, e
g.
Infla
tion.
2.
Ren
der e
ffect
ive
tech
nica
l, st
rate
gic
supp
ort a
nd tr
aini
ng
to P
rovi
ncia
l D
epar
tmen
ts a
nd
Loca
l Gov
ernm
ent
whe
re a
pplic
able
.
2.1
Build
pro
vinc
ial
capa
city
to c
ontr
ibut
e to
impr
ovem
ent o
f m
anag
emen
t of
finan
cial
ass
ets.
Acc
essi
bilit
y to
a fu
lly
oper
atio
nal h
elpd
esk
man
aged
by
skill
ed s
taff
rend
erin
g se
rvic
e to
all
user
s.
100%
acc
es-
sibi
lity
and
avai
labi
lity
of
the
help
desk
on
a da
ily b
asis
.
100%
ac
cess
ibili
ty
100%
ac
cess
ibili
ty
9 ho
urs
per d
ay
9 ho
urs
per
day.
9
hour
s pe
r da
y.
Num
ber o
f mun
icip
aliti
es
mon
itore
d an
d ad
vise
d ac
cord
ing
to th
e M
FMA
.
Not
app
licab
le.
100%
co
mpl
ianc
e.
100%
co
mpl
ianc
e.
30
mun
icip
aliti
es
30
mun
icip
aliti
es.
30
mun
icip
aliti
es.
3.
Com
plia
nce
with
the
PFM
A, M
FMA
ac
coun
ting
polic
ies,
re
gula
tions
and
gu
idel
ines
.
3.1
Faci
litat
e th
e im
plem
enta
tion
of
the
MFM
A to
im
prov
e ca
sh
man
agem
ent a
nd
repo
rtin
g.
Ass
essm
ents
of t
he IY
M
subm
itted
by
mun
icip
aliti
es in
resp
ect
of c
ash
flow
man
agem
ent
and
prov
ide
feed
back
and
gu
idan
ce.
Not
app
licab
le
100%
co
mpl
ianc
e.
100%
co
mpl
ianc
e.
30 m
unic
i-pa
litie
s 30
m
unic
ipal
ities
30
m
unic
ipal
ities
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
91
Sub-
prog
ram
me
3.3:
M
ovea
ble
Ass
et M
anag
emen
t St
rate
gic
Goa
l 12:
To
faci
litat
e th
e ef
fect
ive
and
effic
ient
man
agem
ent o
f mov
able
ass
ets.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 T
arge
t
Num
ber o
f tra
inin
g in
terv
entio
ns a
rran
ged
on
SCM
for p
rovi
ncia
l de
part
men
ts.
Not
app
licab
le
90 o
ffici
als
trai
ned.
60
offi
cial
s tr
aine
d.
3 tr
aini
ng
inte
rven
tions
. 4
trai
ning
in
terv
entio
ns.
4 tr
aini
ng
inte
rven
tions
.
Num
ber o
f tra
inin
g in
terv
entio
ns a
rran
ged
on
SCM
for m
unic
ipal
ities
.
Not
app
licab
le
Not
app
licab
le.
40 o
ffici
als
trai
ned.
2
trai
ning
in
terv
entio
ns.
2 tr
aini
ng
inte
rven
tions
. 2
trai
ning
in
terv
entio
ns.
Dev
elop
Pra
ctic
e N
otes
an
d G
uide
lines
for
mun
icip
aliti
es o
n SC
M.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
Det
erm
ined
by
Nat
iona
l Tr
easu
ry a
nd
own
asse
ssm
ents
.
Pre-
dete
rmin
ed
by N
atio
nal
Trea
sury
and
A
sses
smen
ts.
Pre-
dete
rmin
ed
by N
atio
nal
Trea
sury
and
A
sses
smen
ts.
1.1
Ass
ist p
rovi
ncia
l de
part
men
ts a
nd
mun
icip
aliti
es in
im
prov
ing
the
effic
ienc
y of
thei
r SC
M a
ctiv
ities
.
Issu
e of
PTI
’s, P
ract
ice
Not
es a
nd G
uide
lines
to
prov
inci
al d
epar
tmen
ts o
n SC
M a
nd A
sset
M
anag
emen
t.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
Det
erm
ined
by
Nat
iona
l Tr
easu
ry a
nd
own
asse
ssm
ents
.
Pre-
de
term
ined
by
Nat
iona
l Tr
easu
ry a
nd
Ass
essm
ents
.
Pre-
de
term
ined
by
Nat
iona
l Tr
easu
ry a
nd
Ass
essm
ents
.
1.
To e
nsur
e th
at
depa
rtm
ents
/ m
unic
ipal
ities
em
brac
e SC
M a
s a
stra
tegi
c di
rect
ive
that
de
liver
s co
ntin
ual c
ost
and
valu
e im
prov
emen
ts
resu
lting
in e
ffect
ive
futu
re p
lann
ing,
m
itiga
tion
of ri
sk in
SC
M le
vera
ged
buyi
ng p
ower
and
a
smoo
ther
acq
uisi
tion
proc
ess.
(Tha
t im
plie
s de
part
men
ts a
chie
ving
a
leve
l 4 a
udita
ble
ratin
g an
d m
unic
ipal
ities
ac
hiev
ing
a le
vel 3
au
dita
ble
ratin
g in
the
2007
/08
finan
cial
yea
r.)
1.2
To p
rovi
de s
trat
egic
le
ader
ship
and
gu
idan
ce to
pr
ovin
cial
de
part
men
ts a
nd
mun
icip
aliti
es fo
r a
cost
effe
ctiv
e an
d va
lue
for m
oney
SC
M
proc
ess.
Num
ber o
f pro
vinc
ial
tran
sver
sal c
ontr
acts
ar
rang
ed.
Not
app
licab
le
2 co
ntra
cts
3 co
ntra
cts
faci
litat
ed
3 tr
ansv
ersa
l co
ntra
cts
2
tran
sver
sal
cont
ract
s.
2 tr
ansv
ersa
l co
ntra
cts.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
92
Sub-
prog
ram
me
3.3:
M
ovea
ble
Ass
et M
anag
emen
t St
rate
gic
Goa
l 12:
To
faci
litat
e th
e ef
fect
ive
and
effic
ient
man
agem
ent o
f mov
able
ass
ets.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 T
arge
t
Num
ber o
f mun
icip
al
tran
sver
sal c
ontr
acts
ar
rang
ed.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
1 tr
ansv
ersa
l co
ntra
ct.
1tra
nsve
rsal
co
ntra
ct.
1 tr
ansv
ersa
l co
ntra
ct.
Num
ber o
f pro
vinc
ial
proc
urem
ent r
epor
ts o
n bi
ds a
war
ded
per v
ote.
Not
app
licab
le
Ass
essm
ent o
f ex
istin
g te
chno
logy
12 re
port
s.
12 re
port
s
12 re
port
s.
12 re
port
s.
1.2
To p
rovi
de s
trat
egic
le
ader
ship
and
gu
idan
ce to
pr
ovin
cial
de
part
men
ts a
nd
mun
icip
aliti
es fo
r a
cost
effe
ctiv
e an
d va
lue
for m
oney
SC
M
proc
ess.
(con
tinue
d)
Dev
elop
and
pro
mot
e a
BBBE
E/SM
ME
supp
lier
deve
lopm
ent p
rogr
amm
e fo
r pro
vinc
ial.
Dep
artm
ents
in li
aiso
n w
ith E
cono
mic
D
evel
opm
ent a
nd
Tour
ism
..
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
An
acce
ptab
le
mod
el o
r pol
icy
in p
lace
.
Impl
emen
tatio
n of
Su
pplie
r D
evel
opm
ent
Prog
ram
me.
Mon
itori
ng o
f po
licy.
Num
ber o
f SC
M v
alue
for
mon
ey a
nd a
sset
m
anag
emen
t ass
essm
ents
of
pro
vinc
ial d
epar
tmen
tal
site
s.
Not
app
licab
le
Not
app
licab
le.
12 a
sses
smen
ts.
12 a
sses
smen
ts.
15 a
sses
smen
ts
and
5 re
-vis
its.
15 a
sses
smen
ts
and
5 re
-vis
its.
1.
To e
nsur
e th
at
depa
rtm
ents
/ m
unic
ipal
ities
em
brac
e SC
M a
s a
stra
tegi
c di
rect
ive
that
de
liver
s co
ntin
ual c
ost
and
valu
e im
prov
emen
ts
resu
lting
in e
ffect
ive
futu
re p
lann
ing,
m
itiga
tion
of ri
sk in
SC
M le
vera
ged
buyi
ng p
ower
and
a
smoo
ther
acq
uisi
tion
proc
ess.
(Tha
t im
plie
s de
part
men
ts a
chie
ving
a
leve
l 4 a
udita
ble
ratin
g an
d m
unic
ipal
ities
ac
hiev
ing
a le
vel 3
au
dita
ble
ratin
g in
the
2007
/08
finan
cial
yea
r.)
(con
tinue
d)
1.3
To m
onito
r pr
ovin
cial
de
part
men
ts a
nd
mun
icip
aliti
es to
im
prov
e go
od
gove
rnan
ce a
nd
valu
e cr
eatio
n in
SC
M.
Num
ber o
f val
ue fo
r m
oney
SC
M a
sses
smen
ts
of m
unic
ipal
ities
.
Not
app
licab
le
Not
app
licab
le.
5 as
sess
men
ts.
5 as
sess
men
ts.
15 a
sses
smen
ts
and
2 re
-vis
its.
5 as
sess
men
ts
and
6 re
-vis
its.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
93
Sub-
prog
ram
me
3.4:
Im
mov
able
Ass
et
Man
agem
ent
Stra
tegi
c G
oal 1
3:
To f
acili
tate
the
effe
ctiv
e an
d ef
ficie
nt m
anag
emen
t of
im
mov
able
ass
ets
(incl
udin
g th
e bu
ilt e
nvir
onm
ent
and
hous
ing)
and
to fa
cilit
ate
and
enha
nce
qual
ity p
ublic
ser
vice
del
iver
y by
bei
ng a
cat
alys
t for
effe
ctiv
e, e
ffici
ent a
ndva
lue
for m
oney
bes
t pra
ctic
e so
lutio
ns.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Num
ber o
f dep
artm
ents
an
d m
unic
ipal
ities
pa
rtic
ipat
ing
in ID
IP.
Not
app
licab
le
Impl
emen
ted
in
Educ
atio
n de
part
men
t.
Impl
emen
ted
in
Educ
atio
n an
d Tr
ansp
ort a
nd
Publ
ic W
orks
.
Educ
atio
n,
Tran
spor
t and
Pu
blic
Wor
ks,
and
Hea
lth
part
icip
atin
g in
ID
IP.
Educ
atio
n,
Tran
spor
t and
Pu
blic
Wor
ks,
and
Hea
lth
part
icip
atin
g in
ID
IP.
Educ
atio
n,
Tran
spor
t and
Pu
blic
Wor
ks,
and
Hea
lth
part
icip
atin
g in
ID
IP.
Num
ber o
f bus
ines
s ca
ses
(as
is a
sses
smen
t and
re
com
men
datio
n ar
isin
g)
impl
emen
ted.
Not
app
licab
le
Pilo
t Pha
se in
Ed
ucat
ion
Star
ted
with
th
e im
plem
enta
tion
of tw
o bu
sine
ss
case
s
Star
t with
the
impl
emen
tatio
n of
bus
ines
s ca
se
in H
ealth
and
co
ntin
ue w
ith
busi
ness
cas
es
in E
duca
tion
an
d Tr
ansp
ort
and
Publ
ic
Wor
ks.
Con
tinue
with
bu
sine
ss c
ases
. C
ontin
ue w
ith
busi
ness
cas
es.
1.
Co-
ordi
nate
the
impl
emen
tatio
n of
the
Infr
astr
uctu
re
Del
iver
y Im
prov
emen
t Pr
ogra
mm
e (ID
IP) f
or
cost
effe
ctiv
e ex
ecut
ion
of
infr
astr
uctu
re p
roje
cts.
(Tha
t im
plie
s de
part
men
ts a
chie
ving
a
leve
l 4 a
udita
ble
ratin
g an
d m
unic
ipal
ities
ac
hiev
ing
a le
vel 3
au
dita
ble
ratin
g in
the
2007
/08
finan
cial
yea
r.)
1.1
Succ
essf
ul
impl
emen
tatio
n of
th
e In
fras
truc
ture
D
eliv
ery
Impr
ovem
ent P
lan
(ID
IP).
Num
ber o
f ann
ual
asse
ssm
ent a
nd
subm
issi
on o
f de
part
men
tal
Infr
astr
uctu
re P
lans
, In
fras
truc
ture
Pro
gram
me
Man
agem
ent (
IPM
P) a
nd
Infr
astr
uctu
re
Impl
emen
tatio
n Pl
an
(IPIP
) to
Nat
iona
l Tr
easu
ry.
Not
app
licab
le
Infr
astr
uctu
re
Plan
s of
Hea
lth,
Tran
spor
t and
Pu
blic
Wor
ks,
Agr
icul
ture
an
d Ed
ucat
ion
subm
itted
to
Nat
iona
l Tr
easu
ry.
Infr
astr
uctu
re
Plan
s of
Hea
lth,
Tran
spor
t and
Pu
blic
Wor
ks,
Agr
icul
ture
an
d
Educ
atio
n su
bmitt
ed
to N
atio
nal
Trea
sury
.
Infr
astr
uctu
re
Plan
s of
Hea
lth,
Tran
spor
t and
Pu
blic
Wor
ks,
Agr
icul
ture
an
d Ed
ucat
ion
subm
itted
to
Nat
iona
l Tr
easu
ry.
Infr
astr
uctu
re
Plan
s of
Hea
lth,
Tran
spor
t and
Pu
blic
Wor
ks,
Agr
icul
ture
an
d Ed
ucat
ion
subm
itted
to
Nat
iona
l Tr
easu
ry
Infr
astr
uctu
re
Plan
s of
Hea
lth,
Tran
spor
t and
Pu
blic
Wor
ks,
Agr
icul
ture
an
d Ed
ucat
ion
subm
itted
to
Nat
iona
l Tr
easu
ry
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
94
Sub-
prog
ram
me
3.4:
Im
mov
able
Ass
et
Man
agem
ent
Stra
tegi
c G
oal 1
3:
To f
acili
tate
the
effe
ctiv
e an
d ef
ficie
nt m
anag
emen
t of
im
mov
able
ass
ets
(incl
udin
g th
e bu
ilt e
nvir
onm
ent
and
hous
ing)
and
to fa
cilit
ate
and
enha
nce
qual
ity p
ublic
ser
vice
del
iver
y by
bei
ng a
cat
alys
t for
effe
ctiv
e, e
ffici
ent a
ndva
lue
for m
oney
bes
t pra
ctic
e so
lutio
ns.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
2.1
Faci
litat
e th
e de
velo
pmen
t of
prov
inci
al a
sset
m
anag
emen
t gu
idel
ines
to
impr
ove
imm
ovea
ble
asse
t man
agem
ent.
Com
pile
and
upd
ate
prov
inci
al a
sset
m
anag
emen
t gui
delin
es
acco
rdin
g to
GIA
MA
.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
Initi
al re
sear
ch,
subs
eque
nt to
gu
idel
ines
that
w
ill b
e pr
omul
gate
d in
20
07/0
8.
Impl
emen
t gu
idel
ines
. Im
plem
ent
guid
elin
es.
Num
ber o
f site
vis
its
cond
ucte
d an
d pe
rfor
man
ce re
port
s (in
clud
ing
hous
ing,
road
s an
d tr
ansp
ort p
roje
cts)
su
bmitt
ed.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
4 si
te v
isits
and
pe
rfor
man
ce
repo
rts.
4 si
te v
isits
and
pe
rfor
man
ce
repo
rts.
4 si
te v
isits
and
pe
rfor
man
ce
repo
rts.
2.2
Effe
ctiv
e an
d ef
ficie
nt
mon
itori
ng o
f in
fras
truc
ture
de
liver
y.
Num
ber o
f inf
rast
ruct
ure
repo
rts
com
pile
d an
d co
mpl
iant
to ID
IP/ N
T G
uide
lines
.
4 4
4 4
4 4
Num
ber o
f util
isat
ion
repo
rts
from
dep
artm
ents
(E
duca
tion
and
Publ
ic
Wor
ks) a
sses
sed.
Not
app
licab
le
Not
app
licab
le.
Not
app
licab
le.
2 (o
ne e
ach)
2
2
2.
To s
tren
gthe
n ov
ersi
ght a
nd s
trat
egic
ro
les
by re
nder
ing
advi
ce a
nd d
irec
tion
to d
epar
tmen
ts, p
ublic
en
titie
s, m
unic
ipal
ities
an
d m
unic
ipal
ent
ities
to
enh
ance
ser
vice
de
liver
y. (T
hat i
mpl
ies
depa
rtm
ents
ach
ievi
ng
a le
vel 4
aud
itabl
e ra
ting
and
mun
icip
aliti
es
achi
evin
g a
leve
l 3
audi
tabl
e ra
ting
in th
e 20
07/0
8 fin
anci
al y
ear.)
2.3
Mon
itor t
he
utili
satio
n of
pr
ovin
cial
pro
pert
ies
to e
nhan
ce m
axim
um
use.
N
umbe
r of d
ays
resp
onsi
ve to
dis
posa
l as
sess
men
ts.
5 da
ys
5 da
ys
5 da
ys
5 da
ys
5 da
ys
5 da
ys
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
95
Sub-
prog
ram
me
3.4:
Im
mov
able
Ass
et M
anag
emen
t St
rate
gic
Goa
l 13:
To
fac
ilita
te t
he e
ffect
ive
and
effic
ient
man
agem
ent
of im
mov
able
ass
ets
(incl
udin
g th
e bu
ilt e
nvir
onm
ent
and
hous
ing)
and
to
faci
litat
e an
d en
hanc
e qu
ality
pub
lic s
ervi
ce d
eliv
ery
by b
eing
a c
atal
yst
for
effe
ctiv
e, e
ffici
ent
and
valu
e fo
r mon
ey b
est p
ract
ice
solu
tions
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Publ
ic P
riva
te P
artn
ersh
ips
(PPP
s)
1.1
Faci
litat
e an
d su
ppor
t in
liais
on
with
acc
ount
ing
offic
ers
the
impl
emen
tatio
n of
PP
P pr
ojec
ts to
im
prov
e qu
ality
of
serv
ice
deliv
ery.
Am
ount
of t
ime
take
n to
re
spon
d to
PPP
pro
ject
re
ques
ts.
Not
app
licab
le
70%
R
espo
nd to
all
depa
rtm
enta
l an
d m
unic
ipal
re
ques
ts.
Resp
ond
to
requ
ests
with
in
20 w
orki
ng
days
.
Resp
ond
to
requ
ests
with
in
20 w
orki
ng
days
.
Resp
ond
to
requ
ests
with
in
20 w
orki
ng
days
.
1.2
Prom
ote
PPP
proj
ects
in
dep
artm
ents
and
m
unic
ipal
ities
to
obta
in v
alue
for
mon
ey.
Num
ber o
f PPP
pro
ject
s fa
cilit
ated
and
co-
ordi
nate
d.
Not
app
licab
le
100%
Fa
cilit
ated
6
prov
inci
al
proj
ects
. Fa
cilit
ated
3
mun
icip
al
proj
ects
.
Min
imum
of
12 in
ter-
ac
tions
.
Min
imum
of
12 in
ter-
ac
tions
.
Min
imum
of
12 in
ter-
ac
tions
.
1.
Co-
ordi
nate
and
pr
omot
e th
e im
plem
enta
tion
of P
PP
proj
ects
thro
ugh
asse
ssm
ents
co
mpl
ianc
e an
d en
forc
emen
t of
legi
slat
ion.
1.3
Prov
ide
assi
stan
ce
with
iden
tific
atio
n an
d in
itiat
ion
of P
PP
proj
ects
to m
axim
ise
valu
e fo
r mon
ey
from
eac
h pr
ojec
t.
Num
ber o
f dep
artm
ents
an
d m
unic
ipal
ities
en
gage
d in
pro
mot
ion
activ
ities
.
Not
app
licab
le
100%
Pr
omot
ion
to
28 o
f 30
mun
icip
aliti
es.
Prom
otio
n to
4
of 1
3 Pr
ovin
cial
de
part
men
ts.
3 A
dditi
onal
m
unic
ipal
ities
. 1
Add
ition
al
Prov
inci
al
depa
rtm
ent.
3 A
dditi
onal
m
unic
ipal
ities
. 1
Add
ition
al
Prov
inci
al
depa
rtm
ent.
3 A
dditi
onal
m
unic
ipal
ities
. 1
Add
ition
al
Prov
inci
al
depa
rtm
ent.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
96
Sub-
prog
ram
me
3.4:
Im
mov
able
Ass
et M
anag
emen
t St
rate
gic
Goa
l 13:
To
fac
ilita
te t
he e
ffect
ive
and
effic
ient
man
agem
ent
of im
mov
able
ass
ets
(incl
udin
g th
e bu
ilt e
nvir
onm
ent
and
hous
ing)
and
to
faci
litat
e an
d en
hanc
e qu
ality
pub
lic s
ervi
ce d
eliv
ery
by b
eing
a c
atal
yst
for
effe
ctiv
e, e
ffici
ent
and
valu
e fo
r mon
ey b
est p
ract
ice
solu
tions
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Num
ber o
f pro
ject
s m
onito
red
post
re
gist
ratio
n.
Not
app
licab
le
100%
co
mpl
etio
n by
30
June
200
5.
3 m
unic
ipal
pr
ojec
ts.
4 pr
ovin
cial
pr
ojec
ts.
3 m
unic
ipal
pr
ojec
ts.
9 pr
ovin
cial
pr
ojec
ts.
3 m
unic
ipal
pr
ojec
ts.
9 pr
ovin
cial
pr
ojec
ts.
3 m
unic
ipal
pr
ojec
ts.
9 pr
ovin
cial
pr
ojec
ts.
Num
ber o
f pro
ject
s m
onito
red
post
-fina
ncia
l cl
osur
e.
Not
app
licab
le
Not
app
licab
le.
2 pr
ovin
cial
cl
osed
dea
ls
mon
itore
d.
2 pr
ovin
cial
cl
osed
dea
ls
mon
itore
d.
2 pr
ovin
cial
cl
osed
dea
ls
mon
itore
d.
2 pr
ovin
cial
cl
osed
dea
ls
mon
itore
d.
2.
Faci
litat
e an
d pr
ovid
e de
velo
pmen
tal
tech
nica
l ass
ista
nce
and
supp
ort t
o de
part
men
ts a
nd
mun
icip
aliti
es o
n al
l PP
P pr
ojec
ts in
pr
ogre
ss.
2.1
Mon
itor a
nd e
nfor
ce
com
plia
nce
with
Tr
easu
ry
Reg
ulat
ions
. 2.
2 C
apac
itate
de
part
men
ts a
nd
mun
icip
aliti
es a
bout
PP
Ps.
Num
ber o
f tra
inin
g se
ssio
ns/w
orks
hops
. N
ot a
pplic
able
N
ot a
pplic
able
. 2
trai
ning
se
ssio
ns.
4 tr
aini
ng
sess
ions
. 4
trai
ning
se
ssio
ns.
4 tr
aini
ng
sess
ions
.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
97
Su
b-pr
ogra
mm
e 3.
5:
Liab
ilitie
s M
anag
emen
t St
rate
gic
Goa
l 14:
To
faci
litat
e th
e ef
fect
ive
and
effic
ient
man
agem
ent o
f lia
bilit
ies.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Perc
enta
ge a
chie
ved
w.r.
t pr
ovis
ion
for n
eces
sary
fu
nds
to s
ervi
ce lo
an
agre
emen
ts a
nd/o
r gu
aran
tees
.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Initi
atin
g pr
oces
s.
Perc
enta
ge a
chie
ved
w.r.
t. m
eetin
g of
all
due
date
s fo
r rep
aym
ent o
f loa
ns
and/
or g
uara
ntee
s.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Initi
atin
g pr
oces
s.
1.
Esta
blis
h an
d en
sure
im
plem
enta
tion
of
polic
ies
for e
ffect
ive
man
agem
ent o
f ass
ets
and
liabi
litie
s.
1.1
Effe
ctiv
e m
anag
ed
Prov
inci
al R
even
ue
Fund
(loa
n bo
ok).
O
nly
from
200
9/10
.
Perc
enta
ge a
chie
ved
w.r.
t. re
finem
ent o
f cas
h flo
w to
in
clud
e su
ch lo
an a
nd/o
r gu
aran
tee
repa
ymen
ts.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Initi
atin
g pr
oces
s.
Perc
enta
ge a
chie
ved
w.r.
t. ap
poin
tmen
t of s
uita
bly
qual
ified
per
sonn
el a
nd
build
cap
acity
am
ongs
t ex
istin
g st
aff.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Initi
atin
g pr
oces
s.
2.
To s
tren
gthe
n an
d pr
ovid
e te
chni
cal a
nd
stra
tegi
c su
ppor
t for
th
e in
stitu
tiona
l ca
paci
ty o
f pro
vinc
ial
and
loca
l gov
ernm
ent.
2.1
To s
tren
gthe
n an
d pr
ovid
e te
chni
cal
and
stra
tegi
c su
ppor
t for
the
inst
itutio
nal
capa
city
of
prov
inci
al a
nd lo
cal
gove
rnm
ent t
o en
sure
cap
acity
with
re
gard
to li
abili
ties
man
agem
ent.
Perc
enta
ge a
chie
ved
rega
rdin
g as
sist
ance
an
d/or
est
ablis
hmen
t of
suita
ble
mon
itori
ng
mec
hani
sms
for l
oans
and
fo
r gua
rant
ees.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Initi
atin
g pr
oces
s.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
98
Sub-
prog
ram
me
3.5:
Li
abili
ties
Man
agem
ent
Stra
tegi
c G
oal 1
4: T
o fa
cilit
ate
the
effe
ctiv
e an
d ef
ficie
nt m
anag
emen
t of l
iabi
litie
s.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9 Ta
rget
20
09/1
0 Ta
rget
Perc
enta
ge a
chie
ved
i.t.o
. al
l loa
ns a
nd/o
r gu
aran
tees
that
are
ad
min
iste
red
and
repa
id
stri
ctly
in te
rms o
f rel
evan
t le
gisl
atio
n.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Initi
atin
g pr
oces
s.
3.
Mon
itor c
ompl
ianc
e w
ith th
e PF
MA
, M
FMA
and
re
gula
tions
.
3.1
Com
plia
nce
to
pres
crip
ts.
Perc
enta
ge a
ccur
acy
of
repo
rtin
g in
term
s of
an
nual
fina
ncia
l st
atem
ents
of a
ll lo
ans
and/
or g
uara
ntee
s.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Initi
atin
g pr
oces
s.
4.
Esta
blis
hmen
t of t
he
nece
ssar
y st
ruct
ures
to
serv
ice
loan
s an
d gu
aran
tees
.
4.1
Esta
blis
h th
e ne
cess
ary
stru
ctur
es
to e
nsur
e ac
cura
te
repo
rtin
g an
d se
rvic
ing
capa
bilit
ies
in
resp
ect o
f lia
bilit
ies.
Perc
enta
ge a
chie
ved
i.t.o
. cr
eatio
n an
d im
plem
enta
tion
of su
itabl
e m
echa
nism
s to
faci
litat
e ac
cura
te re
port
ing,
m
onito
ring
, adm
inis
teri
ng
and
repa
ymen
t of l
oans
an
d/or
gua
rant
ees.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Not
app
licab
le
as c
urre
nt o
wn
reve
nue
stre
ams
do n
ot
allo
w
borr
owin
g.
Initi
atin
g pr
oces
s.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
99
Su
b-pr
ogra
mm
e 3.
6:
Supp
ortin
g an
d In
terl
inke
d Fi
nanc
ial S
yste
ms
Stra
tegi
c G
oal 1
5:
To p
rovi
de fo
r the
ove
rsig
ht, e
nhan
cem
ent a
nd m
anag
emen
t of e
xist
ing
finan
cial
syst
ems a
nd th
e tr
ansi
tion
to
the
Inte
grat
ed F
inan
cial
Man
agem
ent
Syst
em (
IFM
S) e
nhan
cing
com
plia
nce
with
the
PFM
A a
nd o
ther
re
leva
nt le
gisl
atio
n.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9
Targ
et
2009
/10
Tar
get
Tim
e ta
ken
to c
lear
all
exce
ptio
ns, r
ejec
tions
and
au
dit r
epor
ts.
100%
ach
ieve
d.
100%
ach
ieve
d.
100%
ach
ieve
d.
7 da
ys
7 da
ys
7 da
ys
1.1
Effe
ctiv
ely,
effi
cien
tly
and
econ
omic
ally
im
plem
ente
d an
d m
anag
ed fi
nanc
ial
syst
ems
to e
nsur
e th
e av
aila
bilit
y of
tim
ely
and
upda
ted
man
agem
ent
info
rmat
ion.
The
roll
out o
f Vul
indl
ela
(WEB
app
licat
ion)
to a
ll de
part
men
ts, r
egio
ns a
nd
inst
itutio
ns o
n re
ques
t.
Not
app
licab
le.
100%
ach
ieve
d.
10
0% a
chie
ved.
Acc
ess
gran
ted
with
in 7
2 ho
urs.
Acc
ess
gran
ted
with
in 7
2 ho
urs.
Acc
ess
gran
ted
with
in 7
2 ho
urs.
1.
To p
rovi
de fo
r the
m
anag
emen
t, im
prov
emen
t and
im
plem
enta
tion
of
exis
ting
finan
cial
sy
stem
s an
d ev
entu
al
tran
sitio
n to
the
IFM
S,
ensu
ring
com
plia
nce
with
the
PFM
A a
nd
othe
r rel
evan
t le
gisl
atio
n.
1.2
The
smoo
th a
nd c
ost
effe
ctiv
e tr
ansi
tion
to
Nat
iona
l Tre
asur
y
Inte
grat
ed F
inan
cial
M
anag
emen
t Sys
tem
(I
FMS)
con
trib
utin
g to
sou
nd fi
nanc
ial
man
agem
ent.
Prov
inci
al T
reas
ury
to
play
an
inte
gral
role
in
plan
ning
, dev
elop
men
t, te
stin
g an
d im
plem
enta
tion
phas
es in
ac
cord
ance
with
an
appr
oved
pro
ject
pla
n.
Atte
ndan
ce o
f qu
arte
rly
natio
nal
wor
kgro
up o
n th
e IF
MS.
Not
app
licab
le
Not
app
licab
le.
Dep
ende
nt o
n co
mpl
etio
n of
ph
ase
2 (p
rovi
ncia
l set
-up
gea
ring
for
actu
al
impl
emen
tatio
n fo
r SC
M
mod
ule)
by
N
atio
nal
Trea
sury
Test
ing
and
prep
arat
ion
for
impl
emen
tatio
n.
Impl
emen
tatio
n.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
100
Sub-
prog
ram
me
3.6:
Su
ppor
ting
and
Inte
rlin
ked
Fina
ncia
l Sys
tem
s St
rate
gic
Goa
l 15:
To
pro
vide
for t
he o
vers
ight
, enh
ance
men
t and
man
agem
ent o
f exi
stin
g fin
anci
al sy
stem
s and
the
tran
sitio
n to
th
e In
tegr
ated
Fin
anci
al M
anag
emen
t Sy
stem
(IF
MS)
enh
anci
ng c
ompl
ianc
e w
ith t
he P
FMA
and
oth
er
rele
vant
legi
slat
ion.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9
Targ
et
2009
/10
Tar
get
2.1
Ava
ilabi
lity,
sta
bilit
y an
d ac
cess
ibili
ty o
f ex
istin
g fin
anci
al
syst
ems
to e
nsur
e tim
ely
avai
labi
lity
of
info
rmat
ion
for
man
agem
ent
deci
sion
s.
Ava
ilabi
lity
and
stab
ility
of
exi
stin
g fin
anci
al
syst
ems
to e
nsur
e an
up-
time
of a
t lea
st 9
5%.
96%
up
time.
Ta
rget
ex
ceed
ed
(98.
6%).
100%
ach
ieve
d.
95%
upt
ime.
95
% u
ptim
e.
95%
upt
ime.
2.
M
onito
r and
repo
rt o
n fin
anci
al m
anag
emen
t sy
stem
’s p
erfo
rman
ce.
2.2
Syst
em
func
tiona
litie
s to
co
mpl
y w
ith n
orm
s an
d st
anda
rds
and
the
rele
vant
sta
tuto
ry
requ
irem
ents
All
user
requ
irem
ents
su
bmitt
ed to
Nat
iona
l Tr
easu
ry a
nd ro
lled
out
with
in 2
wee
ks a
fter
rele
ase.
Use
r re
quir
emen
ts
timeo
usly
ad
dres
sed
and
impl
emen
ted.
100%
ach
ieve
d.
100%
ach
ieve
d.
With
in 2
wee
ks
afte
r rel
ease
. W
ithin
2 w
eeks
af
ter r
elea
se.
With
in 2
wee
ks
afte
r rel
ease
.
Acc
essi
bilit
y to
a fu
lly
oper
atio
nal h
elpd
esk
man
aged
by
skill
ed s
taff
rend
erin
g se
rvic
e to
all
user
s.
100%
ach
ieve
d.
100%
ach
ieve
d.
10
0% a
chie
ved.
9
hour
s pe
r da
y.
9 ho
urs p
er d
ay.
9 ho
urs p
er d
ay.
3.
Ren
der e
ffect
ive
tech
nica
l, st
rate
gic
supp
ort a
nd tr
aini
ng
to d
epar
tmen
ts.
3.1
Build
pro
vinc
ial
capa
city
to c
ontr
ibut
e to
the
impr
ovem
ent
of e
xist
ing
finan
cial
m
anag
emen
t.
Num
ber o
f offi
cial
s ap
prop
riat
ely
trai
ned
on
the
vari
ous
finan
cial
sy
stem
s.
50%
of t
arge
t m
arke
t.
Targ
et
exce
eded
(73%
) 90
% o
f tar
get
mar
ket.
1400
offi
cial
s w
ith a
70%
pas
s ra
te. .
1 40
0 of
ficia
ls.
1 40
0 of
ficia
ls.
Annual Performance Plan 2007/08 to 2009/10
101
3.7 Reconciliation of budget with plan Table 3.2: Programme 3: Asset and Liabilities Management budget by sub-programme
(R’000)
Programme 3: Assets and Liabilities Management
Sub-programme
Year - 2 2004/05 (actual)
Year - 12005/06 (actual)
Base year 2006/07
(estimate)
Average annual change
(%)
Year 1 2007/08 (budget)
Year 2 2008/09 (MTEF
projection)
Year 3 2009/10 (MTEF
projection)
Average annual change
(%)
Programme Support 699 882 26.18 858 923 975 6.61
Financial Asset Management 1,071 920 1,121 7.75 1,613 1,736 1,834 6.64
Movable Asset Management 4,071 4,458 4,738 7.89 5,246 5,563 5,867 5.75 Immovable Asset Management 285 1,626 2,631 266.17 2,854 3,036 3,209 6.04 Liabilities Management 1 1 1 1 Supporting and Interlinked Financial Systems 37,681 38,996 38,870 1.58 10,166 10,829 11,415 5.97 Total 43,108 46,699 48,243 5.82 20,738 22,088 23,301 6.00
The average increase of 5% in the spending trends of this programme over the financial years 2004/05 to 2006/07 can mainly be attributed to the functioning of Immovable Asset Management at full capacity. It is, however, foreseen that spending trends of the latter sub-programme will stabilise over the MTEF. The other average increases in the sub-programmes over the MTEF period are attributed to a combination of the restructuring of the programme and inflation adjustments. The drastic decrease of 57% on the 2006/07 revised estimates is due to the decentralisation of SITA costs to departments.
Annual Performance Plan 2007/08 to 2009/10
102
4. Programme 4: Financial Governance The aim of this programme is to enhance performance-orientated financial management. It consists of Accounting Services, Norms and Standards, Risk Management and Governance Systems and Provincial Internal Audit.
a. Specified policies, priorities and strategic objectives
In aligning its daily operations and activities with the achievement of the iKapa Elihlumayo (IE) lead strategies this programme has identified the following long-term priorities: 1. To ensure the effective and efficient utilisation and development of financial
governance resources to meet IE objectives. 2. To ensure the development and enhancement of norms and standards and where
necessary enforce compliance. 3. To identify and disseminate transversal Financial Governance issues to external and
internal role players in order to ensure effective oversight. 4. To facilitate and create an enabling work environment within Financial Governance
conducive to the achievement of its objectives through the capacitation of staff with the necessary resources and skills.
Each sub-programme, mindful of the above programme priorities, identified the following one-year priorities:
Programme Support
Improving administrative support services to ensure the effective and efficient operational management of the programme.
Accounting Services
Ensuring that financial reporting is a full and true reflection of the financial position of the Province, including municipalities.
Norms and Standards
Ensuring that, given the legislative framework, norms and standards are developed, monitored and complied with, by provincial departments, public entities and municipalities.
Risk Management
Developing and facilitating the implementation of effective risk management and governance capacity within the provincial government.
Provincial Internal Audit
Ensuring independent, objective assurance and consulting activity that adds value and contributes to the achievement and accomplishment of Provincial Government and departmental strategic goals and objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, internal controls and governance processes.
Annual Performance Plan 2007/08 to 2009/10
103
a. Progress analysis
Accounting Services
Financial management issues raised by the Auditor – General in the 2005/06 financial year have necessitated the implementation of a financial management improvement plan for departments and public entities. The improvement plan includes remedial steps to be instituted, address weaknesses identified in the Auditor-General’s reports, the Executive Authority’s oversight role in terms of financial management improvement and the Provincial Treasury’s role in addressing transversal matters relating to financial management improvement. In this regard, Accounting Services has been actively involved in identifying and monitoring remedial steps instituted by departments and public entities to address financial management improvements.
Since the implementation of the MFMA, effective from 1 July 2005, high capacity municipalities have compiled financial statements in terms of Generally Recognised Accounting Practice/Generally Accepted Municipal Accounting Practice (GRAP/GAMAP) standards. In preparing medium capacity municipalities to compile 2006/07 financial statements in terms of GRAP/GAMAP standards, training has been afforded to these municipalities on the conversion from IMFO to GRAP/GAMAP financial statements.
Norms and Standards
The responsibility of Norms and Standards has now been broadened to include the co-ordinating of the oversight support function for public entities within the Provincial Treasury. To date all vacant posts have been filled, excluding the Senior Manager post. A Provincial Treasury Action Plan was compiled based on the analysis of all the Auditor- General reports, management letters and overarching issues raised in the respective Internal Audit reports. The purpose of the action plan was to identify transversal issues that require remedial steps, either by issuing additional Provincial Treasury Instructions, and further Practice Notes addressing transversal accounting systems shortcomings and identifying skills assessments and training. The plan highlights the findings, the responsible departments, the interventions required by Provincial Treasury and departments, and actions to be taken.
Risk Management
The departmental Risk Management units were approved followed by a recruitment drive, after a consolidated advertisement was developed by Provincial Treasury. All departmental risk management units were trained in basic risk management tools and techniques to enable them to proceed. A policy decision was taken to standardise Internal Audit and Risk Management software to a product named ERA (Enterprise Risk Assessor). A new contract for the ERA Client Server solution was finalized and migration from file based solution to client server commenced. A governance receptiveness survey was conducted and results utilised to do gap analysis and to develop response strategies to areas identified. This also led to the development of a draft governance implementation plan. All posts during this financial year were filled.
Annual Performance Plan 2007/08 to 2009/10
104
Provincial Internal Audit
A co-sourced internal audit service was provided to all provincial departments (including Provincial Parliament) during the 2006/07 financial year. The organisational structure for the Internal Audit unit was completed and approved by the Cabinet in the fourth quarter of the 2006/07 financial year. The approval of the organisational structure will result in an increase of the staff establishment from 24 to 92 staff members. This will enable the provincial government to recruit and capacitate the staff required to take over the service from the external service provider. The Internal Audit function underwent an external quality assurance review by the Institute of Internal Auditors during the 2006/07 financial year. Cabinet approval was obtained to restructure the current 4 audit committees in the Province to improve their effectiveness and clarify the reporting relationships between the Audit Committees, Accounting Officers, Executive Authorities and Standing Committees.
c. Analysis of constraints and measures planned to overcome them
Being a newly established programme it is imperative that vacant posts are filled and staff are able to ensure a stable environment within which identified objectives can be achieved. The most significant constraints identified per sub-programme are:
Accounting Services
The major risks facing departments in the transition from the current modified cash basis of accounting to the accrual basis of accounting, in terms of the GRAP implementation timelines, are the inadequacies of the current accounting systems and appropriate capacity to enable this transition. The National Treasury is in the process of gradually introducing accrual accounting principles in the reporting requirements of departments. The ongoing training and building of capacity in the Provincial Treasury as well as departments and public entities is a prerequisite. Furthermore, the evolving accounting standards applied by municipalities in terms of the MFMA poses constraints from a practical and capacity point of view, which was evident from the audit outcomes of the high capacity municipalities that converted to GRAP/GAMAP financial statements. Training interventions are planned in consultation with National Treasury for high and medium capacity municipalities in order to improve reporting outcomes.
Norms and Standards
The sub-programme has assumed the responsibility of co-ordinating the oversight support function for public entities within the Provincial Treasury without additional personnel being allocated to the component. A position paper regarding the roles and responsibilities of the various units within Provincial Treasury has been compiled and, upon approval by the Top Management, a monitoring tool will be developed. Three new staff members were recruited during September 2006 to ensure the existence of an appropriate legislative framework. The new staff members will have to undergo training on the PFMA to familiarise themselves with the responsibilities assigned to the unit.
Annual Performance Plan 2007/08 to 2009/10
105
Risk Management
This sub-programme encompasses both Enterprise Risk Management and Governance Systems. Currently the filling of vacant posts in departments with suitably qualified risk management practitioners requires more attention and remains a concern. The scarcity of personnel is fuelled by unattractive remuneration packages and competition with the private sector for the same type of skills set. Implementation of risk management can be driven more rigorously in the new financial year as basic tools and techniques are in place and capacity building in the form of intensive training took a toll towards the end of the financial year. The roll out of the governance implementation plan and its effectiveness is dependent on the support from departments and their Accounting Officers. The approval of the Government Governance Framework still remains a challenge. The structure of governance systems will also pose constraints to its efficiency and effectiveness.
Provincial Internal Audit
The Internal Audit service for the Province is currently provided on a co-sourced basis. The contract with the external service provider concluded on 15 December 2006 and was extended for a further 2 year period until 15 December 2008. The challenges facing Internal Audit include limited financial resources, which restrict the extent of the audit coverage and a lack of skilled human resources. A number of interventions are currently underway, which include the filling of all vacant positions on the current Internal Audit staff establishment. The new organisational structure for Internal Audit, which increases the staff complement from 24 to 92 staff members, was approved by Cabinet. This will allow for the recruitment of the appropriate number of staff members at the correct levels of expertise to provide an effective Internal Audit service to the Province. The successful capacitation of this structure will ensure that provincial government is able to replace the existing co-sourced arrangement with own resources and thus increase the audit coverage. Focused training programs and on-the-job training are provided to the current provincial government internal audit staff. A structured Internship program is also being developed to boost the human resource capacity of the Internal Audit unit.
d. Description of planned quality improvement measures
Accounting Services
Refer to paragraph 4.2.4.
Norms and Standards
Refer to paragraph 4.3.4.
Risk Management
Refer to paragraph 4.4.4.
Provincial Internal Audit
Refer to paragraph 4.5.4.
Annual Performance Plan 2007/08 to 2009/10
106
4.1 Sub-programme 4.1: Programme Support 4.1.1 Specified policies, priorities and strategic objectives
Generic Strategic goal: To facilitate the efficient and co-ordinated administration and management of the programme. Strategic objectives:
1. Rendering administrative support services to ensure the effective operational management of the unit.
2. Capacitate and train administrative support and line function staff. 3. Support and promote BBBEE initiatives through administrative functions.
4.1.2 Progress analysis Not applicable 4.1.3 Analysis of constraints and measures planned to overcome them
Although the sub-programme was established and capacitated during the 2005/6 financial year, the current structure does not adequately support the programme’s needs. An investigation into the restructuring of Financial Governance has been initiated.
4.1.4 Description of planned quality improvement measures Continuous training of staff to ensure proper procedure and process mapping of all activities
within the Financial Governance programme. To conduct a customer service survey to monitor and evaluate the effectiveness of the sub-programme.
4.1.5 Specification of measurable objectives and performance indicators Please see Table 4.1.
Annual Performance Plan 2007/08 to 2009/10
107
4.2 Sub-programme 4.2: Accounting Services 4.2.1 Specified policies, priorities and strategic objectives
Strategic goal 16: To ensure that financial reporting is a full and true reflection of the financial position of the Province, including municipalities.
Strategic objectives:
1. Ensure the development of accounting practices that will promote effective and efficient capturing of REAL movements/accountability and contribute towards attaining level 3 auditable organisations.
2. Ensure integrity of financial data.
4.2.2 Progress analysis The Accounting Services sub-programme is a key link between Financial Accounting teams of
provincial departments, municipalities as well as entities and the Provincial Treasury to encourage the development of sound accounting practices to ensure that financial reporting is a full reflection of the financial position of the Province.
Key services entail the IYM of the state of book of accounts; roll-out of the GRAP and GAMAP; consolidation of annual financial statements of departments and public entities,; further implementation and maintenance of the Standard Chart of Accounts (SCoA) the monitoring, analysis and interpretation of annual financial statements.
An appraisal of the existing services and performance covering the 2006/07 financial year highlighted the following key areas: • Consolidation and timeous tabling of the annual financial statements. • Assessment of reports of departments, municipalities and entities (IYM, Auditor-General,
Annual Financial Statements). • Roll-out of the prescribed annual financial statement formats for departments, public
entities, trading entities, the Provincial Revenue Fund and municipalities. • Produced a Provincial Accounting Review of departments and public entities. • Published the Financial Governance Review and Outlook 2005 • Operationalisation of the implementation of the MFMA. • Produced a Financial Health Assessment Review of Municipalities • Facilitation of relevant training interventions and various fora.
4.2.3 Analysis of constraints and measures planned to overcome them The major risks facing departments in the transition from the current modified cash basis of accounting to the accrual basis of accounting, in terms of the GRAP implementation timelines, are the existing inadequacies of the current accounting systems and appropriate capacity to enable this transition. The National Treasury is in the process of gradually introducing accrual accounting principles in the reporting requirements of departments. The ongoing training and building of capacity in the Provincial Treasury as well as departments and public entities is a prerequisite.
Annual Performance Plan 2007/08 to 2009/10
108
Furthermore, the evolving accounting standards applied by municipalities in terms of the MFMA. poses constraints from a practical and capacity point of view, which was evident from the audit outcomes of the high capacity municipalities that converted to GRAP/GAMAP financial statements. Training interventions are planned in consultation with National Treasury for high and medium capacity municipalities in order to improve reporting outcomes.
4.2.4 Description of planned quality improvement measures
The implementation of accounting practices and policies with regard to:
• Improving the financial management capability of departments, municipalities and entities (levels 3 and 4 auditable organisation).
• The introduction of an IYM reporting model for public and trading entities. • GRAP/GAMAP standards for departments and municipalities
4.2.5 Specification of measurable objectives and performance indicators Please see Table 4.1.
4.3 Sub-programme 4.3: Norms and Standards 4.3.1 Specified policies, priorities and strategic objectives
Strategic goal 17: To identify, develop and monitor compliance of financial norms and standards. Strategic objectives: 1. To identify and develop financial norms and standards and monitor compliance
by municipalities, departments and public entities respectively in terms of the MFMA and PFMA to contribute to the attainment of level 3 auditable organisations..
2. Appropriate and dynamic financial legislative framework.
4.3.2 Progress analysis
This sub-programme is responsible for ensuring that norms and standards within the financial legislative framework are developed and monitored for compliance in provincial departments, public entities and municipalities. An appraisal of the existing services and performance covering the 2006/07 financial year highlighted the following key areas: • Assessment of all departments and public entities’ quarterly normative measures for
financial management through a questionnaire and public entity checklist, AG reports and management letters
• Identified transversal issues for 05/06 in departments and public entities • Identified trends in respect of transversal issues over 3 financial years
Annual Performance Plan 2007/08 to 2009/10
109
• Conducted an assessment of the Financial Management Capability level of departments and public entities
• Compiled Provincial Treasury action plan for all departments and public entities (audit findings) to move to a Level 4 auditable organisation. Workshopped plan with all departments and responsible PT units
• Facilitated the annual reporting process. • Progressive steps were taken to improve oversight by the executive and the provincial
parliament through submissions and presentations on the content and outcome of annual reports.
• Conducted SCOPA and Standing Committee Information Sessions • Formulated a checklist to analyse the Annual Report of municipalities in terms of
compliance with content, format and prescripts as well as National Treasury’s Guidelines. Reviewed all Annual Reports received in line with this checklist.
• Developed an Annual Reporting Programme for municipalities. • Finalised draft Monitoring Tool for municipalities. • With regard to existing financial legislation, compiled PFMA Guidelines for Executive
Authorities in respect of their responsibilities and functions in terms of PFMA. • Issued Provincial Treasury Instructions regarding SCM Transversal Contracts in line with
the National Treasury guidelines and policies. • Compiled SCM Transversal Contracts Procedure Manual and SCM Transversal
Contracts Delegations • Compiled the Capital Fund Ordinance Amendment Bill. • Compiled Public Entity Position Paper (PT Responsibilities regarding Oversight
Support Function) • Developed a Public Entity In Year Monitoring framework. • Assessed Provincial Cabinet submissions with financial normative implications and
provided comments. • Rendered advice/comments on the interpretation of current financial legislation to
departments, public entities and municipalities. • Served on the National Treasury Committee responsible for amending the Public
Finance Management Act. 4.3.3 Analysis of constraints and measures planned to overcome them
The sub-programme has assumed the responsibility of co-ordinating the oversight support function for public entities within the Provincial Treasury without additional personnel being allocated to the unit. A position paper regarding the roles and responsibilities of the various units within Provincial Treasury has been compiled and upon approval by the Top Management, a monitoring tool will be developed. Three new staff members were recruited during September 2006 to ensure the existence of an appropriate legislative framework. The new staff members will have to undergo training on the PFMA to familiarise themselves with the responsibilities assigned to the unit.
Annual Performance Plan 2007/08 to 2009/10
110
4.3.4 Description of planned quality improvement measures The following quality improvement measures are planned:
Revising the current monitoring tool for public entities to include high-level governance processes and co-ordinating the oversight support function for public entities within Provincial Treasury. To develop a process to ensure a co-ordinated approach by Treasury to assist departments to reach a level 4 auditable organisation.
4.3.5 Specification of measurable objectives and performance indicators Please see Table 4.1.
4.4 Sub-programme 4.4: Risk Management
4.4.1 Specified policies, priorities and strategic objectives
Strategic goal 18: To facilitate the establishment of risk management capacity and financial governance systems in the Provincial Government. Strategic objectives: 1. Develop and facilitate the implementation of effective risk management and
governance capacity within the Provincial Government. 2. Provide consolidated PGWC risk profile to develop response strategies to mitigate
transversal risk.
4.4.2 Progress analysis The mandate for this sub-programme is to facilitate the establishment of risk management
capacity and promote good governance principles in the provincial government. In achieving such, the unit has to create streamlined processes within departments that generate executive decision-making information on an integrated basis and ensure that consequent internal controls are aligned to key risks. An appraisal of the existing services and performance covering the 2006/07 financial year highlighted the following key areas: • A recruitment drive commenced to fill vacant posts in departments after a consolidated
advertisement was developed and circulated in the media. • Cabinet submission for the approval of departmental risk management structures was
obtained. • Operationalisation of the risk implementation plan • A Risk Management Framework was made available to departments and all
departmental risk management personnel were trained. • Rigorous training on departmental risk personnel on Event Identification; Risk
Assessment; and ERA (Enterprise Risk Assessor) • Provided process and control mapping training to internal control staff of departments
and departmental risk personnel.
Annual Performance Plan 2007/08 to 2009/10
111
• A quality assurance review programme on all process maps was established, targeted at identifying individual training and providing needs based training
• A governance receptiveness survey was conducted to identify gaps and develop response strategies
• A draft governance implementation plan has been developed. • A continuous governance awareness programme was introduced to new employees via
induction training. • Strategic risk assessments were started and 9 departments have already had their results
reported • Cape Medical Depot risk assessment was conducted and results reported to management • Consolidated risk reports per department and the province were issued. • Fully participating in strategic direction of the national risk management forum. • Established a monthly provincial chief risk officer forum • All vacant posts filled. • Developed a risk management data platform for provincial departments and availed
departmental data to chief risk officers and other risk personnel. • Taken over the responsibility for risk management and governance methodologies from
the service provider and provided ongoing support to departments. 4.4.3 Analysis of constraints and measures planned to overcome them
The effectiveness of risk management systems to provide value to Accounting Officers is entirely dependent on appointment of competent risk management practitioners. Currently, Risk Management units have been progressively filling posts; however more attention and focus could improve the situation in the coming financial year. The operationalisation of the risk management plan can already be rigorously implemented in many departments. Finding appropriately qualified and experienced risk management practitioners remains a big challenge, considering that Internal Audit and Risk Practitioners are drawn from the same pool and the attractive packages offered in the private sector exacerbates the situation. It may be necessary to approach individual Accounting Officers to relax some of the job requirements to enable the appointment of officials who have displayed potential and to provide them with the necessary training and support. The roll out of the governance implementation plan and its effectiveness is dependent on support from departments and their Accounting Officers. Currently, Financial Governance is in discussions with Accounting Officers and Chief Financial Officers from various departments, regarding the results of the receptive survey and gaps identified. This is also a measure to gain their support and buy-in to future governance initiatives planned. The approval of the Government Governance Framework still remains a challenge. Responsibility for risks Although the risk assessments in the departments were completed, departments have not yet allocated these risks to the relevant risk owners. The risk tolerance levels for the provincial government have to be determined and agreed to by management. A more pro-active approach to improve controls requires a concerted management intervention. The responsibility for risk management should be included in management performance plans. This matter will be driven by promoting risk management awareness in the audit committees, leading to a more rigorous monitoring of management responsibilities in respect of risk management. The implementation of the governance framework was delayed for the
Annual Performance Plan 2007/08 to 2009/10
112
2006/07 financial year to instead promote governance awareness within departments. The implementation of the framework will be effected in the 2007/08 financial year.
4.4.4 Description of planned quality improvement measures This newly established unit aims to ensure that the provincial government governs and manages its risks appropriately, aligns its day-to-day operations with strategic objectives and maintains a corporate memory thereof. The following are planned quality improvement measures: • To drive the implementation of both the risk management and governance roll out
plans more rigorously. • To build working relations with Accounting Officers and identify Governance
champions in each department • Close cooperation and co-ordination between all Provincial Government assurance
providers to capitalize on synergies • Continue with the training of junior, middle and senior management on the concepts
of both risk management and principles of good governance. • Providing on-going training and support to chief risk officers to enable them to operate
more effectively and to add value to the departments they serve • To ensure that the developed monitoring tool assesses the risk management
implementation progress in departments to take remedial action, which will ensure a good quality improvement process is consistently applied and apparent discrepancies followed up with Accounting Officers.
4.4.5 Specification of measurable objectives and performance indicators Please see Table 4.1.
Annual Performance Plan 2007/08 to 2009/10
113
4.5 Sub-programme 4.5: Provincial Internal Audit
4.5.1 Specified policies, priorities and strategic objectives The sub-programme: Provincial Internal Audit endeavours to add value to the Provincial
Government through assisting departments in achieving their strategic goals and objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, internal controls and governance processes.
Strategic goal 19: To perform internal audit services on a risk-analysis basis. Strategic objectives: 1. To render an effective risk-based internal audit (IA) service that will contribute
towards a level 4 auditable organisation. 2. Ensure fully functional audit committees.
4.5.2 Progress analysis
An evaluation of existing services and performance covering the 2006/07 financial year highlighted the following key areas:
During the 2006/07 financial year, a co-sourced internal audit service was provided to all
provincial departments (including Provincial Parliament). The audit plans for 13 votes were approved by the various audit committees. These plans are based on the prioritisation of risks identified in the departments. The audit plans also included a schedule of follow-up audits, which focussed on the evaluation of the implementation of corrective action for audit findings raised in the 2005/06 audit cycle. Quarterly progress reports were submitted to the Audit Committee. On the job training and customised technical training courses were provided to build PGWC staff capacity. The organisational structure for the Internal Audit was completed and approved by the Cabinet. The approval of the structure will enable the provincial government to recruit and capacitate the staff required to take over the service from the external service provider.
The recruitment and preparation for the implementation of an internship program is in progress. provincial government will embark on an internship program in collaboration with the Institute of Internal Auditors (IIA). The IIA program is a structured 2 year program and will provide graduates with on the job training as well as a structured technical training program.
The Internal Audit function also underwent an external Quality Assurance review by the Institute of Internal Auditors during the 2006/07 financial year. The Quality Assurance review focused on the Internal Audit activity’s conformity with the Standards for the Professional Practice of Internal Audit, its efficiency and effectiveness in carrying out its mission and to offer advice and recommendations to enhance the internal work processes.
Audit Committees Four audit committees have been operational in the Province with three separate committees being established for the departments of Health, Education and Social Development and a shared committee for the remaining 10 departments.
Annual Performance Plan 2007/08 to 2009/10
114
The audit committees have received quarterly reports from Internal Audit and the Forensic Investigative Unit as well as the Auditor-General’s annual report, which have enabled them to report in terms of the responsibilities conferred on them by the PFMA and the Audit Committee Charter. Cabinet approval was obtained to restructure the current 4 audit committees in the Province to improve their effectiveness and clarify the reporting relationships between the Audit committees, Accounting Officers, Executive Authorities and Standing Committees. The re-structuring will be implemented in the 2007/08 financial year and will result in the creation of 2 additional audit committees.
4.5.3 Analysis of constraints and measures planned to overcome them
The challenges facing Internal Audit include limited financial resources, which restricts the extent of the audit coverage and a lack of skilled human resources. A number of interventions are currently underway, which include the filling of all vacant positions on the current Internal Audit staff establishment and the approval of the new organisational structure for the Internal Audit unit.
The successful capacitating of this structure will ensure that provincial government is able to replace the existing co-sourced arrangement with own resources over the next 3 years and thus increase the audit coverage. Focused training programs and on-the-job training is provided to the current PGWC internal audit staff. A structured internship program will commence in the 2007/08 financial year and it is expected that it will provide skilled resources on an ongoing basis to maintain optimal capacity levels to deliver an effective Internal Audit service to provincial departments.
4.5.4 Description of planned quality improvement measures The following quality improvement measures are envisaged:
• Recruiting adequate resources to take over the function from the service provider. • Building capacity and the skilling of the existing Internal Audit unit by providing focused
training interventions and on-the-job training. • Implementing an internship program to ensure an adequate pool of skilled resources. • Providing on-going training and support to audit committees to enable them to operate
more effectively and to add value to the departments they serve. • Clarifying the reporting relationships between the audit committees, Accounting Officers,
Executive Authorities and Standing committees • Increasing the number of audit committees in the Province to enable them to deal more
effectively with the departments they serve. • Close co-operation and co-ordination between all Provincial Government assurance
providers to prevent duplication of effort. • Internal Audit to be recognised as a value adding change agent, thus forming “business
partnerships” with line management, fostering a process of improvement and facilitating audit efficiency.
4.5.5 Specification of measurable objectives and performance indicators Please see Table 4.1.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
115
Tabl
e 4.
1: P
rogr
amm
e 4:
Fina
ncia
l Gov
erna
nce
Su
b-pr
ogra
mm
e 4.
1:
Prog
ram
me
Supp
ort
Gen
eric
Str
ateg
ic G
oal:
To
faci
litat
e th
e ef
ficie
nt a
nd c
o-or
dina
ted
adm
inis
trat
ion
and
man
agem
ent o
f the
pro
gram
me.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9
Targ
et
2009
/10
Tar
get
1.
Ren
deri
ng
adm
inis
trat
ive
supp
ort
serv
ices
to e
nsur
e th
e ef
fect
ive
oper
atio
nal
man
agem
ent o
f the
un
it.
1.1
Smoo
th a
nd
effe
ctiv
e fu
nctio
ning
of t
he
com
pone
nt.
Hou
rs tu
rnar
ound
tim
e fo
r man
agem
ent o
f op
erat
iona
l fin
ance
s,
hum
an re
sour
ces
and
logi
stic
al is
sues
..
48 h
ours
. 48
hou
rs.
48 h
ours
24
hou
rs.
24 h
ours
. 24
hou
rs.
2.
Cap
acita
te a
nd tr
ain
adm
inis
trat
ive
supp
ort
and
line
func
tion
staf
f.
2.1
Trai
ned
and
capa
cita
ted
adm
inis
trat
ive
supp
ort a
nd li
ne
func
tion
staf
f.
Num
ber o
f tra
inin
g in
terv
entio
ns p
er s
taff
mem
ber.
Not
app
licab
le.
Not
app
licab
le
Not
app
licab
le
2 2
2
3.
Supp
ort a
nd p
rom
ote
BBBE
E in
itiat
ives
th
roug
h ad
min
istr
ativ
e fu
nctio
ns.
3.1
Ach
ieve
men
t of
iKap
a El
ihlu
may
o go
als.
Num
ber o
f ser
vice
pr
ovid
ers
com
plyi
ng
with
BBB
EE.
Not
app
licab
le.
Not
app
licab
le.
Not
app
licab
le.
3 5
7
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
116
Sub-
prog
ram
me
4.2:
A
ccou
ntin
g Se
rvic
es
Stra
tegi
c G
oal 1
6:
To e
nsur
e th
at f
inan
cial
rep
ortin
g is
a f
ull
and
true
ref
lect
ion
of t
he f
inan
cial
pos
ition
of
the
Prov
ince
, inc
ludi
ngm
unic
ipal
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9
Targ
et
2009
/10
Tar
get
1.1
Acc
ount
ing
polic
y fr
amew
ork
rolle
d ou
t for
impl
emen
tatio
n by
dep
artm
ents
, m
unic
ipal
ities
and
all
entit
ies
to im
prov
e fin
anci
al re
port
ing.
The
num
ber o
f de
part
men
ts,
mun
icip
aliti
es a
nd
entit
ies
com
ply
with
the
appr
oved
Acc
ount
ing
Polic
y Fr
amew
ork
(APS
)
Not
app
licab
le
Not
app
licab
le
Not
app
licab
le
All
13 v
otes
,
20/2
4 M
unic
ipal
ities
,
12/1
4 Pu
blic
an
d tr
adin
g en
titie
s
11/1
3 D
epar
tmen
ts,
20/2
4 M
unic
ipal
ities
, 12
/14
Entit
ies.
11/1
3 D
epar
tmen
ts,
20/2
4 M
unic
ipal
ities
, 12
/14
Entit
ies.
1.
Ensu
re th
e de
velo
pmen
t of
acco
untin
g pr
actic
es
that
will
pro
mot
e ef
fect
ive
and
effic
ient
ca
ptur
ing
of R
EAL
mov
emen
ts/
acco
unta
bilit
y an
d co
ntri
bute
tow
ards
at
tain
ing
leve
l 3
audi
tabl
e or
gani
satio
ns.
1.2
Com
pile
the
AC
FS o
f dep
artm
ents
an
d en
titie
s to
refle
ct th
e co
nsol
idat
ed fi
nanc
ial
perf
orm
ance
and
po
sitio
n of
the
Prov
inci
al
Gov
ernm
ent
Dat
e to
be
tabl
ed in
Pr
ovin
cial
Par
liam
ent
Febr
uary
200
6 31
Oct
ober
20
05
31 O
ctob
er 2
006
31 O
ctob
er 2
007
31 O
ctob
er
2008
31
Oct
ober
20
09
2.1
Mon
itor a
nd
asse
ss in
stitu
tions
for
com
plia
nce
with
Fi
nanc
ial R
epor
ting
Req
uire
men
ts to
im
prov
e fin
anci
al
man
agem
ent c
apab
ility
Peri
odic
tim
efra
mes
w
ithin
whi
chas
sess
men
t re
port
s ar
e co
mpi
led
Mon
thly
20t
h
Qua
rter
ly: J
uly
Oct
ober
Ja
nuar
y A
pril
Mon
thly
(20t
h)Q
uart
erly
: A
pril
Ju
ly
Oct
ober
Ja
nuar
y
Mon
thly
(20t
h)
Qua
rter
ly: A
pril
July
O
ctob
er
Janu
ary
Mon
thly
(20t
h)
Qua
rter
ly:
Apr
il
July
O
ctob
er
Janu
ary
Mon
thly
20t
h
Qua
rter
ly: J
uly
Oct
ober
Ja
nuar
y A
pril
Mon
thly
20t
h
Qua
rter
ly: J
uly
Oct
ober
Ja
nuar
y A
pril
2.
Ensu
re in
tegr
ity o
f fin
anci
al d
ata.
Prod
uce
an A
ccou
ntin
g R
evie
w o
n th
e fin
anci
al
stat
emen
ts o
f de
part
men
ts a
nd e
ntiti
es
to p
rovi
de a
n as
sess
men
t of
fina
ncia
l man
agem
ent
Dat
e by
whi
ch to
co
mpl
ete
the
Revi
ew
Wor
king
pap
er
com
pile
d in
A
ugus
t 200
4
Fina
lised
in
Oct
ober
200
5 an
d in
clud
ed
in F
inan
cial
M
anag
emen
t R
evie
w 2
004
Wor
king
Pap
er
Fina
lised
in
Oct
ober
200
6 fo
r in
clus
ion
in th
e Fi
nanc
ial
Gov
erna
nce
Rev
iew
and
O
utlo
ok 2
005
31 A
pril
2007
31
Apr
il 20
08
31 A
pril
2009
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
117
Sub-
prog
ram
me
4.2:
A
ccou
ntin
g Se
rvic
es
Stra
tegi
c G
oal 1
6:
To e
nsur
e th
at f
inan
cial
rep
ortin
g is
a f
ull
and
true
ref
lect
ion
of t
he f
inan
cial
pos
ition
of
the
Prov
ince
, inc
ludi
ngm
unic
ipal
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9
Targ
et
2009
/10
Tar
get
2.3
Co-
ordi
nate
, co
mpi
le, e
dit a
nd p
ublis
hth
e Fi
nanc
ial G
over
nanc
eRe
view
& O
utlo
ok to
pr
ovid
e an
ass
essm
ent o
f fin
anci
al m
anag
emen
t
Dat
e by
whi
ch
publ
ishe
d an
d ta
bled
in
Prov
inci
al P
arlia
men
t
Not
app
licab
le
Not
app
licab
le1
Nov
embe
r 200
6 3
1 A
ugus
t 200
731
May
200
8 31
May
200
9
Com
pile
a R
EAL
Ass
essm
ent r
epor
t of
mun
icip
aliti
es to
feed
in
to th
e LG
MTE
C 3
pr
oces
s
Dat
e by
whi
ch
asse
ssm
ent t
o be
co
mpl
eted
Not
app
licab
le
Not
app
licab
leM
id A
pril
2006
M
id A
pril
2007
31
May
200
8 31
May
200
9
2.
Ensu
re in
tegr
ity o
f fin
anci
al d
ata
(con
tinue
)
Com
pile
an
Acc
ount
ing
Rev
iew
wor
king
pap
er
for m
unic
ipal
ities
to
asse
ss fi
nanc
ial
man
agem
ent c
apab
ilitie
s.
Dat
e by
whi
ch w
orki
ng
pape
r to
be c
ompl
eted
N
ot a
pplic
able
N
ot a
pplic
able
31 A
ugus
t 200
6 31
Aug
ust 2
007
31 A
ugus
t 200
831
Aug
ust 2
009
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
118
Sub-
prog
ram
me
4.3:
N
orm
s an
d St
anda
rds
Stra
tegi
c G
oal 1
7:
To id
entif
y, d
evel
op a
nd m
onito
r fin
anci
al n
orm
s an
d st
anda
rds.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9
Targ
et
2009
/10
Tar
get
Num
ber o
f dep
artm
ents
an
d en
titie
s as
sess
ed
quar
terl
y.
N/A
N
/A
N/A
12
dep
artm
ents
13
ent
ities
12
depa
rtm
ents
13
ent
ities
12
depa
rtm
ents
13
ent
ities
1.1
Mon
itor e
xist
ing
finan
cial
man
agem
ent
norm
s and
stan
dard
s in
dep
artm
ents
and
pu
blic
ent
ities
to
asse
ss co
mpl
ianc
e th
ereo
f.
Upd
atin
g th
e ex
istin
g m
onito
ring
tool
for p
ublic
en
titie
s.
N/A
N
/A
N/A
31
Mar
ch 2
008
31
Mar
ch 2
009
31
Mar
ch 2
010
1.2
Ann
ual R
epor
ts th
at
are
both
com
plia
nt
and
rele
vant
to fo
ster
tr
ansp
aren
cy a
nd
acco
unta
bilit
y.
Num
ber o
f dep
artm
ents
an
d en
titie
s as
sess
ed fo
r co
mpl
ianc
e w
ith N
T gu
idel
ines
for A
nnua
l re
port
ing.
N/A
N
/A
N/A
12
dep
artm
ents
13
ent
ities
12
depa
rtm
ents
13
ent
ities
12 d
epar
tmen
ts13
ent
ities
1.3
Det
erm
inat
ion
of
finan
cial
m
anag
emen
t nor
ms
and
stan
dard
s to
ad
dres
s de
ficie
ncie
s id
entif
ied
in in
tern
al
and
exte
rnal
aud
it re
port
s
Num
ber o
f rep
orts
as
sess
ed fo
r gen
eric
no
rms
and
stan
dard
s to
ad
dres
s de
ficie
ncie
s id
entif
ied
N/A
. N
/A
N/A
25
repo
rts
high
light
ing
the
corr
ectiv
e st
eps
requ
ired
.
26 re
port
s
26 re
port
s
1. T
o id
entif
y an
d de
velo
p fin
anci
al n
orm
s an
d st
anda
rds
and
mon
itor
com
plia
nce
by
mun
icip
aliti
es,
depa
rtm
ents
and
pub
lic
entit
ies
resp
ectiv
ely
in
term
s of
the
MFM
A a
nd
PFM
A to
con
trib
ute
to
the
atta
inm
ent o
f lev
el 3
au
dita
ble
orga
nisa
tions
.
1.4
M
onito
r exi
stin
g fin
anci
al
man
agem
ent n
orm
s an
d st
anda
rds
in
mun
icip
aliti
es to
as
sess
com
plia
nce
ther
eof
Num
ber o
f m
unic
ipal
ities
ass
esse
d qu
arte
rly.
N/A
. N
/A
N/A
20
/24
mun
icip
aliti
es
24/3
0 m
unic
ipal
ities
30
/30
mun
icip
aliti
es
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
119
Sub-
prog
ram
me
4.3:
N
orm
s an
d St
anda
rds
Stra
tegi
c G
oal 1
7:
To id
entif
y, d
evel
op a
nd m
onito
r fin
anci
al n
orm
s an
d st
anda
rds.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9
Targ
et
2009
/10
Tar
get
N
umbe
r of
mun
icip
aliti
es a
sses
sed
for c
ompl
ianc
e w
ith N
T gu
idel
ines
for a
nnua
l re
port
ing.
N/A
N
/A
20/2
4 m
unic
ipal
ities
20
/24
mun
icip
aliti
es
30/3
0 m
unic
ipal
ities
30
/30
mun
icip
aliti
es
1 To
iden
tify
and
deve
lop
finan
cial
no
rms
and
stan
dard
s an
d m
onito
r co
mpl
ianc
e by
m
unic
ipal
ities
, de
part
men
ts a
nd
publ
ic e
ntiti
es
resp
ectiv
ely
in te
rms
of th
e M
FMA
and
PF
MA
to c
ontr
ibut
e to
th
e at
tain
men
t of l
evel
3
audi
tabl
e or
gani
satio
ns
(con
tinue
)
N
umbe
r of A
udito
r-G
ener
al's
repo
rts
asse
ssed
and
cor
rect
ive
step
s re
com
men
ded.
N/A
N
/A
24/2
4 m
unic
ipal
ities
24
/24
mun
icip
aliti
es
24/2
4 m
unic
ipal
ities
30
/30
mun
icip
aliti
es
Num
ber o
f leg
isla
tion
revi
ewed
and
/or
com
men
ted
on.
100%
w.r.
t. pr
opos
ed fi
nanc
ial
legi
slat
ion.
Tran
sver
sal
supp
ly c
hain
PT
I’s is
sued
Tra
nsve
rsal
su
pply
cha
in
PTI’s
revi
ewed
an
d in
puts
giv
en
into
pro
pose
d PF
MA
and
N
atio
nal
Trea
sury
R
egul
atio
ns
amen
dmen
ts.
Rev
iew
of 3
ex
istin
g pr
ovin
cial
fin
anci
al la
ws
and
furt
her i
nput
into
PF
MA
am
endm
ents
.
100%
w.r.
t. pr
opos
ed
prov
inci
al
finan
cial
le
gisl
atio
n an
d as
sess
3
exis
ting
legi
slat
ion
for
rele
vanc
e an
d in
cons
iste
nce.
100%
w.r.
t. pr
opos
ed
prov
inci
al
finan
cial
le
gisl
atio
n an
d as
sess
3 e
xist
ing
legi
slat
ion
for
rele
vanc
e an
d in
cons
iste
nce.
2. A
ppro
pria
te a
nd d
ynam
ic
finan
cial
legi
slat
ive
fram
ewor
k.
2.1
Ann
ual r
evie
w o
f ex
istin
g pr
ovin
cial
fin
anci
al le
gisl
atio
n to
kee
p it
rele
vant
an
d ap
prop
riat
e an
d co
-ord
inat
ion
of in
puts
into
pr
opos
ed
amen
dmen
ts o
f N
atio
nal F
inan
cial
Le
gisl
atio
n M
aint
enan
ce o
f a
data
base
of a
ll fin
anci
al
legi
slat
ion
and
asso
ciat
ed in
stru
ctio
ns
60%
com
plet
ion.
10
0%
com
plet
ion.
D
atab
ase
upda
ted.
D
atab
ase
upda
ted.
D
atab
ase
upda
ted.
D
atab
ase
upda
ted.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
120
Sub-
prog
ram
me
4.4:
Ri
sk M
anag
emen
t St
rate
gic
Goa
l 18:
To
fac
ilita
te t
he e
stab
lishm
ent
of r
isk
man
agem
ent
capa
city
and
fin
anci
al g
over
nanc
e sy
stem
s in
the
Pro
vinc
ial
Gov
ernm
ent.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
ePe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9
Targ
et
2009
/10
Tar
get
Num
ber o
f pra
ctic
e no
tes
issu
ed to
de
part
men
ts to
im
plem
ent r
isk
man
agem
ent.
Not
app
licab
le.
Not
app
licab
leN
ot a
pplic
able
4
prac
tice
note
s w
orks
hopp
ed
and
issu
ed.
5 17
Num
ber o
f de
part
men
tal r
isk
man
agem
ent s
taff
trai
ned
in ri
sk
man
agem
ent
fram
ewor
k an
d to
ols
Not
app
licab
le
Not
app
licab
le20
/45
30/4
5 45
/45
45/4
5
Num
ber o
f de
part
men
ts a
sses
sed
for c
ompl
ianc
e w
ith
risk
man
agem
ent
fram
ewor
k an
d to
ols.
Not
app
licab
le
12
12
12
12
12
Fina
lise
upda
te o
f go
vern
ance
fram
ewor
k an
d ob
tain
Cab
inet
ap
prov
al fo
r rol
lout
.
Not
app
licab
le
Not
app
licab
leN
ot a
pplic
able
31
Aug
ust 2
007
31 M
ay 2
008
31 M
ay 2
009
Num
ber o
f ris
k aw
aren
ess
wor
ksho
ps
cond
ucte
d
Not
app
licab
le
Not
app
licab
leN
ot a
pplic
able
4
6 8
1.
Dev
elop
and
faci
litat
e th
e im
plem
enta
tion
of
effe
ctiv
e ri
sk
man
agem
ent a
nd
gove
rnan
ce c
apac
ity
with
in th
e Pr
ovin
cial
G
over
nmen
t.
1.1
Dev
elop
and
fa
cilit
ate
the
impl
emen
tatio
n of
an
effe
ctiv
e ri
sk m
anag
emen
t fr
amew
ork
to
enha
nce
inte
rnal
co
ntro
l and
en
cour
age
risk
m
anag
emen
t cu
lture
in
prov
inci
al
gove
rnm
ent.
Dev
elop
and
upd
ate
pock
et g
uida
nce
docu
men
t
Not
app
licab
le
Not
app
licab
leN
ot a
pplic
able
31
Dec
embe
r 20
07
31 D
ecem
ber
2008
31
Dec
embe
r 20
09
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
121
Sub-
prog
ram
me
4.4:
Ri
sk M
anag
emen
t St
rate
gic
Goa
l 18:
To
fac
ilita
te t
he e
stab
lishm
ent
of r
isk
man
agem
ent
capa
city
and
fin
anci
al g
over
nanc
e sy
stem
s in
the
Pro
vinc
ial
Gov
ernm
ent.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
ePe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9
Targ
et
2009
/10
Tar
get
Exis
tenc
e of
an
inhe
rent
co
nsol
idat
ed ri
sk p
rofil
e fo
r PG
WC
Not
app
licab
le
100%
of
depa
rtm
ents
in
clud
ed in
co
nsol
idat
ion.
Bi-a
nnua
lly
Bi-a
nnua
lly
Bi-a
nnua
lly.
Bi-a
nnua
lly
Tran
sver
sal r
isks
id
entif
ied
and
allo
cate
d to
tran
sver
sal r
isk
owne
rs.
Not
app
licab
le
Nil
risk
s id
entif
ied
Bi-a
nnua
lly
Bi-a
nnua
lly
Bi-a
nnua
lly
Bi-a
nnua
lly
2.
Prov
ide
cons
olid
ated
PG
WC
risk
pro
file
to
deve
lop
resp
onse
st
rate
gies
to m
itiga
te
tran
sver
sal r
isk.
2.1
Prov
ide
cons
olid
ated
PG
WC
risk
pr
ofile
to d
evel
op
resp
onse
st
rate
gies
Mon
itor t
he
impl
emen
tatio
n of
tr
ansv
ersa
l res
pons
e st
rate
gies
.
Not
app
licab
le
Not
app
licab
leN
ot a
pplic
able
Q
uart
erly
Q
uart
erly
Q
uart
erly
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
122
Sub-
prog
ram
me
4.5:
Pr
ovin
cial
Inte
rnal
Aud
it St
rate
gic
Goa
l 19:
To
per
form
inte
rnal
aud
it se
rvic
es o
n a
risk
-ana
lysi
s ba
sis.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
ePe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9
Targ
et
2009
/10
Tar
get
1.
To re
nder
an
effe
ctiv
e ri
sk b
ased
inte
rnal
au
dit (
IA) s
ervi
ce th
at
will
con
trib
ute
tow
ards
a le
vel 4
au
dita
ble
orga
nisa
tion.
1.1
Ris
k-ba
sed
inte
rnal
aud
it se
rvic
es to
im
prov
e th
e ef
fect
iven
ess
of
risk
man
agem
ent,
cont
rol a
nd
gove
rnan
ce
proc
esse
s
Num
ber o
f vot
es’
inte
rnal
aud
it pl
ans
exec
uted
by
the
end
of
the
finan
cial
yea
r as
appr
oved
by
the
rele
vant
A
udit
Com
mitt
ee.
100%
of a
udit
wor
k pe
rfor
med
as
app
rove
d by
A
udit
Com
mitt
ee.
All
vote
s co
vere
d.
All
vote
s co
vere
d.
13 v
otes
13
vot
es
13 v
otes
Num
ber o
f cri
tical
and
si
gnifi
cant
find
ings
re
port
ed in
the
prev
ious
au
dit c
ycle
follo
wed
-up
Not
app
licab
le
Not
app
licab
leN
ot a
pplic
able
A
ll cr
itica
l and
si
gnifi
cant
aud
it fin
ding
s fo
llow
ed-u
p
All
criti
cal a
ndsi
gnifi
cant
au
dit f
indi
ngs
All
criti
cal a
nd
sign
ifica
nt
audi
t fin
ding
s
Num
ber o
f pro
gres
s re
port
s is
sued
per
aud
it co
mm
ittee
Qua
rter
ly re
port
s to
the
audi
t co
mm
ittee
.
Qua
rter
ly
repo
rts
to th
e au
dit
com
mitt
ee.
Qua
rter
ly
repo
rts
to th
e au
dit
com
mitt
ee.
.4 re
port
s 4
repo
rts
4 re
port
s
Gen
eral
ly c
ompl
iant
ex
tern
al Q
ualit
y A
ssur
ance
Rev
iew
repo
rt
of th
e Pr
ovin
cial
Inte
rnal
A
udit
Func
tion
by th
e II
A (S
A).
Non
e N
il.
Gen
eral
ly
com
plia
nt
opin
ion
expr
esse
d by
IIA
(S
A) R
epor
t due
by
31
Mar
ch
2007
.
Nil
Non
e N
one
1.
2 Bu
ildin
g in
tern
al
capa
city
to ta
ke
over
the
full
inte
rnal
aud
it fu
nctio
n fr
om th
e cu
rren
t ser
vice
Num
ber o
f pos
ts fi
lled
38
% o
f pos
ts
fille
d (B
ased
on
2004
/05
stru
ctur
e).
Not
app
licab
le N
ew s
truc
ture
ap
prov
ed b
y C
abin
et,
awai
ting
acqu
iesc
ence
by
MPS
A.
27 a
dditi
onal
po
sts
fille
d
65 p
osts
on
new
str
uctu
re70
pos
ts o
n ne
w s
truc
ture
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
123
Sub-
prog
ram
me
4.5:
Pr
ovin
cial
Inte
rnal
Aud
it St
rate
gic
Goa
l 19:
To
per
form
inte
rnal
aud
it se
rvic
es o
n a
risk
-ana
lysi
s ba
sis.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
ePe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
04/0
5 A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
20
08/0
9
Targ
et
2009
/10
Tar
get
1. T
o re
nder
an
effe
ctiv
e ri
sk b
ased
inte
rnal
aud
it (I
A) s
ervi
ce th
at w
ill
cont
ribu
te to
war
ds a
le
vel 4
aud
itabl
e or
gani
satio
n (c
ontin
ued)
Num
ber o
f tra
inin
g in
terv
entio
ns.
Not
app
licab
le
2 fo
rmal
tr
aini
ng
inte
rven
tions
pe
r sta
ff m
embe
r.
2 fo
rmal
trai
ning
in
terv
entio
ns p
er
staf
f mem
ber.
2 fo
rmal
trai
ning
in
terv
entio
ns p
er
staf
f mem
ber.
2 tr
aini
ng
inte
rven
tions
pe
r sta
ff m
embe
r
2 tr
aini
ng
inte
rven
tions
pe
r sta
ff m
embe
r
Num
ber o
f Int
erns
re
crui
ted
Not
app
licab
le
Not
app
licab
leN
ot a
pplic
able
10
10
can
dida
tes
recr
uite
d an
d tr
aine
d
10 c
andi
date
s re
crui
ted
and
trai
ned
2.
Ensu
re fu
lly fu
nctio
nal
audi
t com
mitt
ees.
2.1
Fully
func
tiona
l, co
mpe
tent
and
in
depe
nden
t au
dit c
omm
ittee
s
to p
rom
ote
good
go
vern
ance
and
ac
coun
tabi
lity.
Num
ber o
f aud
it pl
ans
subm
itted
for a
ppro
val.
5 de
part
men
ts
All
vote
s.
All
vote
s 13
aud
it pl
ans
appr
oved
13
aud
it pl
ans
appr
oved
13
aud
it pl
ans
appr
oved
Num
ber o
f tra
inin
g in
terv
entio
ns p
er
com
mitt
ee
Not
app
licab
le
Not
app
licab
leN
ot a
pplic
able
2
2 2
Upd
atin
g of
sta
ndar
d op
erat
ing
proc
edur
es a
nd
audi
t com
mitt
ee c
hart
er
Not
app
licab
le
Not
app
licab
leN
ot a
pplic
able
A
nnua
lly
Ann
ually
A
nnua
lly
Annual Performance Plan 2007/08 to 2009/10
124
4.6 Reconciliation of budget with plan Table 4.2: Programme 4: Financial Governance budget by sub-programme (R’000)
Programme 4: Financial Governance
Sub-programme
Year - 2 2004/05 (actual)
Year - 12005/06 (actual)
Base year 2006/07
(estimate)
Average annual change
(%)
Year 12007/08 (budget)
Year 2 2008/09 (MTEF
projection)
Year 3 2009/10 (MTEF
projection)
Average annual change
(%)
Programme Support 1,039 1,193 14.82 1,333 1,431 1,513 6.54 Accounting Services 2,005 2,721 3,794 37.57 4,200 4,413 4,660 5.34 Norms and Standards 5,717 2,375 3,226 (11.32) 3,893 4,220 4,459 7.03 Risk Management 1,704 3,484 104.46 2,750 2,890 3,045 5.23 Provincial Internal Audit 19,118 20,004 22,382 8.26 27,526 28,987 36,197 15.09 Total 26,840 27,843 34,079 13.07 39,702 41,941 49,874 12.28
The average increase in the spending trends over the financial years 2004/05 to 2006/07
for this programme is mainly due to a substantial increase (104%) in the sub-programme: Risk Management. This can be ascribed to the risk management function being rolled out. While most of the sub-programmes indicate an inflation adjustment in the average increase in the spending trends over the MTEF, Provincial Internal Audit is expected to grow at an average annual rate of 15%. This is due to an Earmarked allocation of R4,600 million in 2007/08, R5,260 million in 2008/09, and R5,400 million in 2009/10 for the upgrade of the Internal Audit capacity.
Annual Performance Plan 2007/08 to 2009/10
125
5. Capital investment, maintenance and asset management plan
This section is not applicable to this Provincial Treasury, as its functional responsibilities do not relate to capital investment.
Annual Performance Plan 2007/08 to 2009/10
126
6. Medium-term receipts 6.1 Summary of receipts The following sources of funding are used for the Vote:
Table 6.1: Summary of receipts: Provincial Treasury
Medium-term estimate
Audited Audited Revised estimate Receipts
R'000 2004/05 2005/06 2006/07 2007/08 2008/09 2009/10
Treasury funding
Equitable share (282 979) (353 103) (5 831) 664 8 486 22 220
Own receipts (Provincial Treasury)
(149 923) (218 280) (242 852) (263 692)
Total Treasury funding (282 979) (353 103) (198 867) 119 001 126 053 138 576
6.2 Departmental receipts collection Table 6.2: Departmental receipts collection: Provincial Treasury
Medium-term estimate
Audited Audited Revised estimate Receipts
R'000 2004/05 2005/06 2006/07 2007/08 2008/09 2009/10
Departmental receipts
Tax receipts 172 745 221 972 265 599 288 418 306 401 324 997
Sales of goods and services other than capital assets
896 7 233 1 197 1 022 1 022 1 022
Transfers received 4 0 1 1 1 1
Fines, penalties and forfeits
231 290 215
Interest, dividends and rent on land
211 333 233 361 54 588 47 128 52 947 53 980
Sales of capital assets
Financial transactions in assets and liabilities
103 4 522 9769 48 48 48
Total departmental receipts 385 312 467 378 331 369 336 617 360 419 380 048
Annual Performance Plan 2007/08 to 2009/10
127
6.3 Conditional grants Not applicable
6.4 Donor funding Not applicable
Annual Performance Plan 2007/08 to 2009/10
128
7. Co-ordination, co-operation and outsourcing plans
7.1 Interdepartmental linkages Not applicable.
7.2 Local government linkages Although the Provincial Treasury accepts its responsibilities in terms of the MFMA, it is
not foreseen that the Provincial Treasury will enter into service delivery agreements with local authorities in the near future.
7.3 Public entities Table 7.1: Details of public entity
Transfers from the departmental budget
Name of public entity Main purpose of public
entity 2007/08 MTEF R’000
2008/09 MTEF R’000
2009/10 MTEF R’000
Western Cape Gambling and Racing Board
To control all gambling, racing and activities incidental thereto in the Province.
0 0 0
The Western Cape Gambling and Racing Board’s own revenue has since 2004/05
increased to such a level that it has become self sufficient with the introduction of limited gambling machines that have become fully operative since the start of the 2005/06 financial year.
7.4 Public, private partnerships, outsourcing etc. The Provincial Treasury is not yet functionally responsible for any PPP’s. However, with
capacity building within Provincial Treasury, it is envisaged to take over all PPPs related responsibilities from National Treasury at some future date.
Annual Performance Plan 2007/08 to 2009/10
129
8. Financial Management
8.1 Strategies to address audit queries Every audit informal query received from the Auditor-General is forwarded to the
Internal control section within the office of the CFO where it is registered in an audit-register specifically drawn up for this purpose. It is then marked out to the applicable component with a request to present a written answer to the query at a specific date. A system of reminders is in place to ensure that the due dates are met. An informal answer is then forwarded to the Auditor-General and the necessary inscriptions made in the audit register and copies thereof kept on file specifically opened for this purpose. It should be noted that no informal queries for 2005/06 have become formal queries and that no audit queries are outstanding for the said period.
8.2 Implementation of PFMA and MFMA Financial staff previously underwent training on the content of the PFMA, the National
Treasury Regulations and the Provincial Treasury Instructions. Further training has been given to selected officials on the various requirements of the MFMA.
Apart from a variety of monthly reports the Treasury is moving away from a nominal approach to a normative approach in order to capture the spirit of the PFMA. It has embarked on a process of restructuring that started in 2002/03. It aims to complete this in 2006/07, to realign the Department to the demands of good fiscal governance and those imposed by the PFMA and MFMA collectively.
The latter has also required the adoption of different and more sophisticated analytical capacity and associated work streams, better internal communication and stronger team work. Normative progress reports are submitted to the Provincial Treasury on a quarterly basis.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
130
Part C
Ann
ual P
erfo
rman
ce P
lan
of Y
ear-
One
Pr
ogra
mm
e 1:
Ad
min
istr
atio
n
Sub-
prog
ram
me
1.1:
O
ffice
of t
he M
inis
ter
Stra
tegi
c G
oal 1
: To
ren
der
secr
etar
ial,
adm
inis
trat
ive
and
offic
e su
ppor
t se
rvic
es t
o th
e M
inis
ter
to e
nabl
e th
e M
inis
ter
to r
ealis
e he
r tre
asur
y an
d to
uris
m p
rior
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Min
imum
num
ber o
f fo
rmal
inte
r-ac
tions
hel
d be
twee
n th
e M
inis
ter a
nd
Trea
sury
.
12
13
20
5
5 5
5
Min
imum
num
ber o
f fo
rmal
inte
r-ac
tions
hel
d be
twee
n th
e M
inis
ter a
nd
Tour
ism
.
9 7
20
5 5.
5
5
1.1
Smoo
th a
nd
effe
ctiv
e fu
nctio
ning
of
offi
ce, g
ood
inte
grat
ion
with
de
part
men
ts in
Tr
easu
ry a
nd
Tour
ism
.
Max
imum
turn
arou
nd
time
on d
ocum
ents
su
bmitt
ed o
r co
rres
pond
ence
add
ress
ed
to th
e M
inis
ter.
Not
ap
plic
able
N
ot
appl
icab
le
7 w
orki
ng
days
7
wor
king
da
ys
7 w
orki
ng
days
7
wor
king
da
ys
7 w
orki
ng
days
1.
Ensu
re th
e re
nder
ing
of
secr
etar
ial,
adm
inis
trat
ive
and
offic
e su
ppor
t ser
vice
s.
1.2
Impr
ove
imag
e of
pr
ofes
sion
al s
taff
in
all t
he s
pher
es o
f th
eir j
obs
thro
ugh
capa
city
bui
ldin
g.
Num
ber o
f peo
ple
atte
ndin
g co
urse
s.
Not
ap
plic
able
. N
ot
appl
icab
le.
2 pe
rson
s in
to
tal
2 on
cou
rse
1 on
cou
rse
1 on
cou
rse
0
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
131
Sub-
prog
ram
me
1.1:
O
ffice
of t
he M
inis
ter
Stra
tegi
c G
oal 1
: To
ren
der
secr
etar
ial,
adm
inis
trat
ive
and
offic
e su
ppor
t se
rvic
es t
o th
e M
inis
ter
to e
nabl
e th
e M
inis
ter
to r
ealis
e he
r tre
asur
y an
d to
uris
m p
rior
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Num
ber o
f pre
para
tory
en
gage
men
ts fo
r Bud
get
Day
.
Not
ap
plic
able
N
ot
appl
icab
le
3 N
ot
appl
icab
le.
Not
ap
plic
able
. N
ot
appl
icab
le.
3
Num
ber o
f pre
para
tory
en
gage
men
ts fo
r MTB
PS.
Not
ap
plic
able
N
ot
appl
icab
le
3 N
ot
appl
icab
le.
Not
ap
plic
able
. 3
Not
ap
plic
able
Num
ber o
f pre
para
tory
en
gage
men
ts fo
r Pr
ovin
cial
, Nat
iona
l and
Lo
cal M
TEC
pro
cess
es.
Not
ap
plic
able
N
ot
appl
icab
le
7 2
(Loc
al
Gov
ern-
men
t)
3 (P
rovi
ncia
l an
d N
atio
nal)
Not
ap
plic
able
. 2
(Pro
vinc
ial
and
Loca
l G
over
n-m
ent)
Num
ber o
f pre
para
tory
en
gage
men
ts fo
r Tou
rism
la
unch
.
Not
ap
plic
able
N
ot
appl
icab
le
3 N
ot
appl
icab
le.
Not
ap
plic
able
. 3
Not
ap
plic
able
.
Num
ber o
f pre
para
tory
en
gage
men
ts fo
r Tou
rism
In
daba
.
Not
ap
plic
able
N
ot
appl
icab
le
3 N
ot
appl
icab
le.
3 N
ot
appl
icab
le.
Not
ap
plic
able
.
2.
Ass
ist w
ith T
reas
ury
and
Tour
ism
de
part
men
ts
2.1
Co-
ordi
nate
eve
nts
and
date
s fo
r M
inis
ter t
o ac
hiev
e he
r obl
igat
ions
with
he
r tw
o po
rtfo
lios
(Tre
asur
y an
d To
uris
m) t
o en
hanc
e ac
coun
tabi
lity
to th
e Pu
blic
.
Num
ber o
f pre
para
tory
en
gage
men
ts fo
r the
In
tern
atio
nal T
ouri
sm
Gui
des.
Not
ap
plic
able
N
ot
appl
icab
le
3 N
ot
appl
icab
le.
3 N
ot
appl
icab
le.
Not
ap
plic
able
.
Min
imum
num
ber o
f ca
lend
ar d
ays
to in
form
m
edia
in a
dvan
ce o
f eve
nt.
Not
ap
plic
able
N
ot
appl
icab
le
14
14
14
14
14
3.
Ensu
re a
n ef
ficie
nt
publ
ic p
rofil
e fo
r the
M
inis
ter.
3.1
Impr
ove
expo
sure
of
Min
iste
r in
publ
ic
dom
ain
thro
ugh
med
ia.
Min
imum
num
ber o
f day
s at
whi
ch th
e sp
eech
is
read
y be
fore
the
even
t.
Not
ap
plic
able
N
ot
appl
icab
le
1 1
1 1
1
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
132
Sub-
prog
ram
me
1.1:
O
ffice
of t
he M
inis
ter
Stra
tegi
c G
oal 1
: To
ren
der
secr
etar
ial,
adm
inis
trat
ive
and
offic
e su
ppor
t se
rvic
es t
o th
e M
inis
ter
to e
nabl
e th
e M
inis
ter
to r
ealis
e he
r tre
asur
y an
d to
uris
m p
rior
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Num
ber o
f med
ia
cont
acte
d pe
r eve
nt
nam
ely:
New
spap
ers
Not
ap
plic
able
N
ot
appl
icab
le
7 7
7 7
7
Tele
visi
on
Not
ap
plic
able
N
ot
appl
icab
le
2 2
2 2
2
3.
Ensu
re a
n ef
ficie
nt
publ
ic p
rofil
e fo
r the
M
inis
ter.
(con
tinue
d)
3.1
Impr
ove
expo
sure
of
Min
iste
r in
publ
ic
dom
ain
thro
ugh
med
ia. (
cont
inue
d)
Rad
io
Not
ap
plic
able
N
ot
appl
icab
le
6 6
6 6
6
Freq
uenc
y w
ith w
hich
re
spon
ses
are
prep
ared
for
parl
iam
enta
ry q
uest
ions
fo
r Min
iste
r to
answ
er in
pa
rlia
men
t (w
eekl
y).
Not
ap
plic
able
N
ot
appl
icab
le
48
12
12
12
12
Freq
uenc
y w
ith w
hich
M
inis
ter m
eets
with
her
co
nstit
uent
(bi-m
onth
ly).
Not
ap
plic
able
N
ot
appl
icab
le
8 2
2 2
2
4.
Enab
le th
e M
inis
ter t
o re
alis
e he
r exe
cutiv
e re
spon
sibi
litie
s.
4.1
Inte
rfac
e be
twee
n le
gisl
atio
n;
gove
rnm
ent a
nd
publ
ic.
Be b
rief
ed
on re
gula
r (da
ily)
basi
s on
pol
itica
l an
d co
nstit
uenc
y is
sues
.
Freq
uenc
y w
ith w
hich
br
iefin
g do
cum
ents
are
pr
epar
ed fo
r Min
iste
r to
atte
nd c
abin
et m
eetin
gs
(wee
kly)
.
Not
ap
plic
able
N
ot
appl
icab
le
48
12
12
12
12
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
133
Sub-
prog
ram
me
1.2:
M
anag
emen
t Ser
vice
s St
rate
gic
Goa
l 2:
To re
nder
str
ateg
ic s
uppo
rt a
nd c
ondu
ct o
vera
ll pl
anni
ng.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Num
ber o
f bi-m
onth
ly
TMM
s ar
rang
ed.
Not
ap
plic
able
N
ot
appl
icab
le
20
5 5
5 5
Num
ber o
f qua
rter
ly
exte
nded
TM
Ms
arra
nged
. N
ot
appl
icab
le.
3 4
1 1
1 1
Freq
uenc
y at
whi
ch
mon
thly
exp
endi
ture
, re
venu
e an
d pr
ojec
tions
ar
e as
sess
ed.
Not
ap
plic
able
. N
ot
appl
icab
le.
12
3 3
3 3
Num
ber o
f PT
new
slet
ters
pu
blis
hed.
3
4 4
1 1
1 1
Dat
e on
whi
ch P
T’s
cale
ndar
of e
vent
s is
co
mpi
led.
End
of
Mar
ch
End
of
Mar
ch
End
of
Mar
ch 2
008.
N
ot
appl
icab
le
Not
ap
plic
able
N
ot
appl
icab
le
End
of
Mar
ch 2
008.
Turn
arou
nd ti
me
on
docu
men
ts s
ubm
itted
and
el
ectr
onic
cor
resp
onde
nce
for H
OD
.
1 w
orki
ng
day
1 w
orki
ng
day
1 w
orki
ng
day
1 w
orki
ng
day
1 w
orki
ng
day
1 w
orki
ng
day
1 w
orki
ng
day
Dev
elop
men
t of
depa
rtm
enta
l lan
guag
e po
licy.
Not
ap
plic
able
. N
ot
appl
icab
le.
Mar
ch 2
008
Wor
k in
pr
ogre
ss
Wor
k in
pr
ogre
ss
Wor
k in
pr
ogre
ss
Com
plet
e
1.
A w
ell f
unct
ioni
ng
and
co-o
rdin
ated
in
stitu
tion
that
de
liver
s on
its
resp
onsi
bilit
ies.
1.1
Con
trib
ute
to
impr
oved
co
ordi
natio
n of
m
anag
emen
t pr
oces
ses
to d
eliv
er
effe
ctiv
e an
d qu
ality
se
rvic
es.
Ann
ual u
pdat
e of
pr
ovin
cial
Act
s an
d la
ws.
O
ctob
er 2
005
Oct
ober
20
06.
Oct
ober
20
07.
Not
ap
plic
able
. N
ot
appl
icab
le.
Oct
ober
20
07.
Not
ap
plic
able
.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
134
Sub-
prog
ram
me
1.3:
C
orpo
rate
Ser
vice
s St
rate
gic
Goa
l 3:
To p
artn
er w
ith th
e bu
sine
ss in
dev
elop
ing
a H
uman
Cap
ital S
trat
egy
aim
ed a
t attr
actin
g, d
evel
opin
g an
d re
tain
ing
Prov
inci
al T
reas
ury
empl
oyee
s al
igne
d w
ith th
e bu
sine
ss o
bjec
tives
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
1.1
Vac
anci
es to
be
fille
d to
enh
ance
ser
vice
de
liver
y.
Min
imum
num
ber o
f va
canc
ies
rela
tive
to
froz
en p
osts
.
42
28
98
23
25
25
25
Effe
ctiv
e ex
tern
al
recr
uitm
ent p
rovi
ders
. C
ontra
ct w
ith
serv
ice
prov
ider
co
nclu
ded
on
12 M
arch
20
05.
Con
trac
t w
ith s
ervi
ce
prov
ider
ex
pire
s on
31
Mar
ch
2007
.
Util
isin
g of
ap
prov
ed
serv
ice
prov
ider
w
ith e
ffect
fr
om 1
Apr
il 20
07.
Impl
emen
-ta
tion
Util
isin
g of
se
rvic
e pr
ovid
er
cont
inue
d.
Util
isin
g of
se
rvic
e pr
ovid
er
cont
inue
d.
Util
isin
g of
se
rvic
e pr
ovid
er
cont
inue
d.
Dat
e at
whi
ch re
crui
tmen
t po
licy
revi
ewed
for
effe
ctiv
enes
s.
Recr
uitm
ent
polic
y in
pl
ace.
Polic
y to
be
revi
ewed
. R
evie
win
g of
po
licy
cont
inue
w
ith re
vise
d po
licy
impl
emen
ted
1 A
ugus
t 20
07.
Wor
k in
pr
ogre
ss.
Impl
emen
tat
ion
Ex
ecut
ing
of
polic
y Ex
ecut
ing
of
polic
y co
ntin
ue.
Impl
emen
tatio
n of
ex
tern
al g
radu
ate
prog
ram
.
Dev
elop
-m
ent o
f ex
tern
al
grad
uate
pr
ogra
m.
Adv
ertis
e-m
ent a
nd
furt
her
grou
ndw
ork.
1 A
pril
2007
Im
plem
ent
and
revi
ew.
Impl
emen
t an
d re
view
. Im
plem
ent
and
revi
ew.
Impl
emen
t an
d re
view
.
Aw
aren
ess
cam
paig
ns to
be
hel
d at
4 a
cade
mic
in
stitu
tions
.
Not
ap
plic
able
. N
ot
appl
icab
le
15 A
ugus
t 20
07.
Wor
k in
pr
ogre
ss
15 A
ugus
t Ev
alua
te
succ
ess.
Ev
alua
te
succ
ess
cont
inue
.
1.
To a
ttrac
t and
acq
uire
th
e de
sire
d em
ploy
ee
prof
ile in
alig
nmen
t w
ith P
T bu
sine
ss
obje
ctiv
es.
1.2
Dev
elop
app
ropr
iate
st
rate
gies
and
m
echa
nism
s fo
r at
trac
ting
and
acqu
irin
g th
e de
sire
d em
ploy
ees.
Dat
e by
whi
ch w
e w
ould
pa
rtic
ipat
e at
Car
eer E
xpo.
July
200
5 Ju
ly 2
006
31 Ju
ly 2
007
Wor
k in
pr
ogre
ss.
31 Ju
ly 2
007
Eval
uate
su
cces
s.
Eval
uate
su
cces
s co
ntin
ue.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
135
Sub-
prog
ram
me
1.3:
C
orpo
rate
Ser
vice
s St
rate
gic
Goa
l 3:
To p
artn
er w
ith th
e bu
sine
ss in
dev
elop
ing
a H
uman
Cap
ital S
trat
egy
aim
ed a
t attr
actin
g, d
evel
opin
g an
d re
tain
ing
Prov
inci
al T
reas
ury
empl
oyee
s al
igne
d w
ith th
e bu
sine
ss o
bjec
tives
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Num
ber o
f art
icle
s to
be
publ
ishe
d in
qua
rter
ly
corp
orat
e m
agaz
ine.
Not
ap
plic
able
N
ot
appl
icab
le
4 ar
ticle
s
1 ar
ticle
1
artic
le
1 ar
ticle
1
artic
le
1.
To a
ttrac
t and
acq
uire
th
e de
sire
d em
ploy
ee
prof
ile in
alig
nmen
t w
ith P
T bu
sine
ss
obje
ctiv
es. (
cont
inue
d)
1.2
Dev
elop
app
ropr
iate
st
rate
gies
and
m
echa
nism
s fo
r at
trac
ting
and
acqu
irin
g th
e de
sire
d em
ploy
ees.
(c
ontin
ued)
Dat
e fo
r the
im
plem
enta
tion
of a
re
tent
ion
stra
tegy
for P
T.
Not
ap
plic
able
N
ot
appl
icab
le
30 Ju
ne 2
007
Man
agin
g of
st
rate
gy.
Man
agin
g of
St
rate
gy
cont
inue
.
Man
agin
g of
st
rate
gy
cont
inue
.
Man
agin
g of
st
rate
gy
cont
inue
.
Dat
e at
whi
ch n
ew
com
pete
ncy
fram
ewor
k w
ill b
e im
plem
ente
d.
Not
ap
plic
able
. N
ot
appl
icab
le.
30 N
ovem
ber
2007
W
ork
in
prog
ress
. W
ork
in
prog
ress
. Im
plem
en-
tatio
n.
Impl
emen
-ta
tion.
Dat
e at
whi
ch th
e re
vise
d ac
cred
ited
trai
ning
ser
vice
pr
ovid
ers
be
appr
oved
/app
oint
ed.
Orig
inal
ac
cred
itatio
n of
serv
ice
prov
ider
s co
mm
ence
d on
30
Sep
tem
ber
2007
.
Exte
nsio
n of
ac
cred
ited
serv
ice
prov
ider
s.
1 N
ovem
ber
2007
. W
ork
in
prog
ress
W
ork
in
prog
ress
Fi
nalis
atio
n on
30
Nov
embe
r 20
07
Impl
emen
-ta
tion.
Dat
e at
whi
ch a
nnua
l W
orkp
lace
Ski
lls P
lan
(WSP
) will
be
deve
lope
d.
30 S
epte
mbe
r 20
05
30 S
epte
mbe
r 20
06
30 Ju
ne 2
007
Wor
k in
pr
ogre
ss.
Impl
emen
-ta
tion.
Im
plem
en-
tatio
n.
Impl
emen
-ta
tion.
Num
ber o
f em
ploy
ees
to
be tr
aine
d an
d de
velo
ped
in p
rior
ity g
ener
ic a
reas
as
iden
tifie
d in
WSP
.
Not
ap
plic
able
N
ot
appl
icab
le
122
Wor
k in
pr
ogre
ss
subj
ect t
o fin
alis
atio
n of
WSP
.
20
51
51
2.
To d
evel
op a
nd
mai
ntai
n a
lear
ning
or
gani
satio
n in
ord
er
to p
rodu
ce a
co
mpe
tent
wor
kfor
ce.
2.1
To d
esig
n an
d de
velo
p a
com
preh
ensi
ve
trai
ning
and
de
velo
pmen
t str
ateg
y in
clus
ive
of a
pe
rfor
man
ce
man
agem
ent s
yste
m
to d
evel
op a
nd
empo
wer
em
ploy
ee’s
ca
paci
ty.
Dat
e at
whi
ch
Perf
orm
ance
Man
agem
ent
Syst
em (P
MS)
revi
ewed
an
d in
tegr
ated
into
tr
ansf
orm
atio
n st
rate
gy.
Not
ap
plic
able
. N
ot
appl
icab
le.
30 N
ovem
ber
2007
. W
ork
in
prog
ress
W
ork
in
prog
ress
Fi
nalis
atio
n by
30
Nov
embe
r 20
07
Prep
arat
ion
for
impl
emen
-ta
tion
on
1 A
pril
2008
.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
136
Sub-
prog
ram
me
1.3:
C
orpo
rate
Ser
vice
s St
rate
gic
Goa
l 3:
To p
artn
er w
ith th
e bu
sine
ss in
dev
elop
ing
a H
uman
Cap
ital S
trat
egy
aim
ed a
t attr
actin
g, d
evel
opin
g an
d re
tain
ing
Prov
inci
al T
reas
ury
empl
oyee
s al
igne
d w
ith th
e bu
sine
ss o
bjec
tives
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Dat
e at
whi
ch Q
ualit
y M
anag
emen
t Sys
tem
(Q
MS)
for t
rain
ing
will
be
refin
ed.
App
rove
d by
SA
QA
. C
ontin
uing
. 1
Nov
embe
r 20
07
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
Fina
lisat
ion
date
1
Nov
embe
r 20
07.
Impl
emen
-ta
tion.
Tota
l num
ber o
f em
ploy
ees
atte
ndin
g le
arni
ng in
terv
entio
ns:
Adu
lt Ba
sic
Educ
atio
n an
d Tr
aini
ng (A
BET)
3
2 2
2 2
2 2
Lear
ner s
hips
11
11
2
2 2
Job
Rota
tion
Not
ap
plic
able
. N
ot
appl
icab
le.
4 4
4 4
4
AD
P N
ot
appl
icab
le
4 4
4 4
4 4
2.
To d
evel
op a
nd
mai
ntai
n a
lear
ning
or
gani
satio
n in
ord
er
to p
rodu
ce a
co
mpe
tent
wor
kfor
ce.
(con
tinue
d)
2.1
To d
esig
n an
d de
velo
p a
com
preh
ensi
ve
trai
ning
and
de
velo
pmen
t str
ateg
y in
clus
ive
of a
pe
rfor
man
ce
man
agem
ent s
yste
m
to d
evel
op a
nd
empo
wer
em
ploy
ee’s
ca
paci
ty. (
cont
inue
d)
Num
ber o
f bur
sari
es to
PT
empl
oyee
s aw
arde
d an
d re
view
ed.
Not
ap
plic
able
71
90
M
anag
ing
of
curr
ent
burs
arie
s.
Man
agin
g cu
rren
t bu
rsar
ies.
Invi
te a
nd
awar
d ne
w
appl
icat
ions
.
Man
agin
g bu
rsar
ies
cont
inue
.
3.
To d
evel
op
appr
opri
ate
inte
rven
tions
to
tran
sfor
m th
e cu
lture
of
PT
to c
reat
e an
en
viro
nmen
t of
optim
um e
mpl
oyee
pe
rfor
man
ce in
re
latio
n to
Tre
asur
y’s
stra
tegi
c ob
ject
ives
.
3.1
Esta
blis
h di
vers
e an
d in
tegr
ated
wor
kfor
ce.
Impl
emen
tatio
n of
cu
ltura
l ass
essm
ent
findi
ngs
(incl
usiv
e of
cu
ltura
l im
bizo
).
Cul
tura
l as
sess
men
t co
nduc
ted
for
PT
Nov
embe
r 20
05
Ded
uctio
ns
from
cultu
ral
asse
ssm
ent
and
imbi
zo
by th
e de
partm
ent o
f th
e Pr
emie
r.
Impl
emen
tat
ion
of
findi
ngs.
Dev
elop
-m
ent o
f st
agge
red
proj
ect p
lan.
Phas
ed
impl
emen
-ta
tion
and
eval
uatio
n.
Phas
ed
impl
emen
-ta
tion
and
eval
uatio
n.
Phas
ed
impl
emen
-ta
tion
and
eval
uatio
n.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
137
Sub-
prog
ram
me
1.3:
C
orpo
rate
Ser
vice
s St
rate
gic
Goa
l 3:
To p
artn
er w
ith th
e bu
sine
ss in
dev
elop
ing
a H
uman
Cap
ital S
trat
egy
aim
ed a
t attr
actin
g, d
evel
opin
g an
d re
tain
ing
Prov
inci
al T
reas
ury
empl
oyee
s al
igne
d w
ith th
e bu
sine
ss o
bjec
tives
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Adh
eren
ce to
pre
scri
bed
polic
es a
nd p
roce
dure
s to
geth
er w
ith w
ork
and
perf
orm
ance
pla
ns.
Not
ap
plic
able
Not
ap
plic
able
C
lean
aud
it re
port
. W
ork
in
prog
ress
. W
ork
in
prog
ress
W
ork
in
prog
ress
W
ork
in
prog
ress
4.
R
efin
ing
wor
k sy
stem
s fo
r the
opt
imal
de
liver
y of
all
tran
sact
iona
l hum
an
reso
urce
man
agem
ent.
cont
ribu
ting
to P
T at
tain
ing
leve
l 4
audi
tabl
e or
gani
satio
n.
4.1
Del
iver
effe
ctiv
e an
d ef
ficie
nt h
uman
re
sour
ce
adm
inis
trat
ion.
Dat
e at
whi
ch e
mpl
oyee
jo
b de
scri
ptio
ns w
ill b
e re
fined
.
Not
ap
plic
able
. Ex
tern
al
serv
ice
prov
ider
co
ntra
cted
.
31 O
ctob
er
2007
. W
ork
in
prog
ress
. W
ork
in
prog
ress
. Fi
nalis
atio
n da
te 3
1 O
ctob
er
2007
.
Impl
emen
-ta
tion.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
138
Sub-
prog
ram
me
1.4:
Fi
nanc
ial M
anag
emen
t St
rate
gic
Goa
l 4:
To d
eliv
er fi
nanc
ial m
anag
emen
t, su
pply
cha
in m
anag
emen
t and
spe
cial
ised
aux
iliar
y se
rvic
es fo
r the
Tre
asur
y.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Perc
enta
ge v
aria
nce
betw
een
actu
al
expe
nditu
re a
nd a
ppro
ved
budg
et.
1%
1%
1%
1%.
1%
1%.
1%
Expe
nditu
re in
line
with
de
taile
d bu
dget
per
sub
-pr
ogra
mm
e an
d ec
onom
ic
clas
sific
atio
n.
99%
10
0%
100%
10
0%
100%
10
0%
100%
Budg
et fo
r the
dep
artm
ent
subm
itted
tim
ely:
Mai
n bu
dget
. Fe
brua
ry
Febr
uary
Fe
brua
ry
Not
ap
plic
able
. M
TEC
in
puts
. Pr
ovis
iona
l es
timat
es.
Fina
l bud
get
inpu
ts.
Adj
ustm
ents
bud
get.
Nov
embe
r N
ovem
ber
Nov
embe
r N
ot
appl
icab
le.
Not
ap
plic
able
. A
djus
tmen
t es
timat
es.
Not
ap
plic
able
Num
ber o
f Qua
rter
ly
Perf
orm
ance
Rep
orts
su
bmitt
ed.
4 4
4 1
1 1
1
Mon
thly
IYM
repo
rt
subm
itted
and
ass
esse
d by
th
e du
e da
te.
15th
of e
very
m
onth
. 15
th o
f eve
ry
mon
th.
15th
of e
very
m
onth
. 3
repo
rts
subm
itted
by
the
15th
of
ever
y m
onth
3 re
port
s su
bmitt
ed b
y th
e 15
th o
f ev
ery
mon
th
3 re
port
s su
bmitt
ed b
y th
e 15
th o
f ev
ery
mon
th
3 re
port
s su
bmitt
ed b
y th
e 15
th o
f ev
ery
mon
th
Ann
ual P
erfo
rman
ce P
lan
tabl
ed b
efor
e th
e fin
anci
al
year
beg
ins.
Mar
ch 2
006
Mar
ch 2
007
Mar
ch 2
008
Prep
arat
ion.
Pr
epar
atio
n Pr
epar
atio
n 1
repo
rt
tabl
ed b
y 31
M
arch
200
8
Aud
ited
Ann
ual R
epor
t su
bmitt
ed b
y du
e da
te.
Aug
ust 2
005
Aug
ust 2
006
Aug
ust 2
007
Prep
arat
ion.
1
repo
rt
subm
itted
by
end
of
Aug
ust 2
007
Not
ap
plic
able
. N
ot
appl
icab
le.
1.
Goo
d bu
dget
m
anag
emen
t to
rem
ain
with
in
pres
crib
ed b
udge
t lim
its c
ontr
ibut
ing
to
atta
inin
g le
vel 4
au
dita
ble
stat
us fo
r Tr
easu
ry a
s a
who
le.
1.1
Mai
ntai
n an
d m
onito
r an
effic
ient
an
d ef
fect
ive
plan
ning
and
bud
get
man
agem
ent.
Freq
uenc
y at
whi
ch th
e M
anag
emen
t Acc
ount
ing
data
base
is u
pdat
ed.
Mon
thly
M
onth
ly
Mon
thly
3
mon
thly
up
date
s 3
mon
thly
up
date
s 3
mon
thly
up
date
s 3
mon
thly
up
date
s
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
139
Sub-
prog
ram
me
1.4:
Fi
nanc
ial M
anag
emen
t St
rate
gic
Goa
l 4:
To d
eliv
er fi
nanc
ial m
anag
emen
t, su
pply
cha
in m
anag
emen
t and
spe
cial
ised
aux
iliar
y se
rvic
es fo
r the
Tre
asur
y.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Num
ber o
f day
s fo
r cl
eari
ng o
f led
ger c
ontr
ol
acco
unts
.
35 d
ays.
35
days
. 30
day
s.
30-d
ays
30-d
ays
30- d
ays
30-d
ays
Num
ber o
f day
s to
co
mpl
ete
reco
ncili
atio
n af
ter m
onth
clo
se.
30 d
ays.
20
days
. 12
day
s.
12 –
days
12
-day
s 12
-day
s 12
-day
s
2.1
Ledg
er a
ccou
nts
that
ac
cura
tely
refle
ct th
e fin
anci
al p
ositi
on o
f th
e Pr
ovin
cial
Tr
easu
ry
Num
ber o
f man
agem
ent
info
rmat
ion
tool
s to
refle
ct
the
Prov
inci
al T
reas
ury’
s re
cord
s.
5 14
14
14
14
14
14
Num
ber o
f day
s to
pro
cess
ac
coun
ts re
ceiv
ed.
30 d
ays
30 d
ays.
30
day
s 30
-day
s 30
-day
s 30
-day
s 30
-day
s
2.
Tim
ely
and
accu
rate
re
flect
ion
of s
tatu
s of
Pr
ovin
cial
Tre
asur
y’s
ledg
er a
ccou
nts
allo
win
g it
to m
aint
ain
leve
l 3 a
udita
ble
stat
us
in th
is re
spec
t.
2.2
Fully
func
tiona
l pa
ymen
t sys
tem
to
impr
ove
finan
cial
m
anag
emen
t. A
ccur
acy
of a
ccou
nt
man
agem
ent s
yste
m in
te
rms
of a
udito
rs’ r
atin
g.
Not
ap
plic
able
N
ot
appl
icab
le
2% e
rror
m
argi
n 2%
2%
2%
2%
3.
Goo
d su
pply
cha
in
man
agem
ent s
ervi
ces
allo
win
g Pr
ovin
cial
Tr
easu
ry to
atta
in
leve
l 3 a
udita
ble
stat
us
in th
is re
spec
t.
3.1
To im
plem
ent S
CM
re
quir
emen
ts in
line
w
ith le
gisl
atio
n ta
t w
ill e
nhan
ce s
ervi
ce
deliv
ery.
Perc
enta
ge o
f ser
vice
de
liver
y co
mpl
aint
s ad
dres
sed.
Not
ap
plic
able
N
ot
appl
icab
le
95%
95
%
95%
95
%
95%
Day
s’ tu
rnar
ound
tim
e to
ad
dres
s co
mpl
aint
s.
NA
5
days
5
days
5
days
5
days
5
days
5
days
Freq
uenc
y of
D
epar
tmen
tal B
id
Com
mitt
ee m
eetin
gs.
Mon
thly
M
onth
ly
Mon
thly
3
mon
thly
m
eetin
gs
3 m
onth
ly
mee
tings
3
mon
thly
m
eetin
gs
3 m
onth
ly
mee
tings
Freq
uenc
y of
D
epar
tmen
tal I
nfor
mat
ion
Tech
nolo
gy M
eetin
gs.
Mon
thly
M
onth
ly
Mon
thly
3
mon
thly
m
eetin
gs
3 m
onth
ly
mee
tings
3
mon
thly
m
eetin
gs
3 m
onth
ly
mee
tings
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
140
Sub-
prog
ram
me
1.4:
Fi
nanc
ial M
anag
emen
t St
rate
gic
Goa
l 4:
To d
eliv
er fi
nanc
ial m
anag
emen
t, su
pply
cha
in m
anag
emen
t and
spe
cial
ised
aux
iliar
y se
rvic
es fo
r the
Tre
asur
y.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Com
mun
icat
ion
with
cl
ient
s on
proc
edur
es
conc
erni
ng S
CM
thro
ugh
Adm
in In
stru
ctio
ns.
Qua
rter
ly
Qua
rter
ly
Qua
rter
ly
1 A
dmin
In
stru
ctio
n is
sued
1 A
dmin
In
stru
ctio
n is
sued
1 A
dmin
In
stru
ctio
n is
sued
1 A
dmin
In
stru
ctio
n is
sued
Num
ber o
f inc
orre
ct
purc
hase
s.
Not
ap
plic
able
. 2
0 0
0 0
0
Num
ber o
f int
erna
l ord
ers
retu
rned
due
to n
on-
com
plia
nce
to p
roce
dure
s.
Not
ap
plic
able
. 48
24
6
6 6
6
3.1
To im
plem
ent S
CM
re
quir
emen
ts in
line
w
ith le
gisl
atio
n ta
t w
ill e
nhan
ce s
ervi
ce
deliv
ery.
(con
tinue
d)
Perc
enta
ge o
f ext
erna
l or
ders
retu
rned
due
to
non-
com
plia
nce
to
proc
edur
es.
Not
ap
plic
able
. 0%
0%
0%
0%
0%
0%
Stoc
k-ta
ke o
f ass
ets
and
mai
ntai
n as
set r
egis
ter.
Ann
ually
A
nnua
lly
Ann
ually
R
epar
atio
n R
epar
atio
n R
epar
atio
n 1
Stoc
ktak
ing
of s
tore
in
vent
ory.
Bi
-ann
ually
Bi
-ann
ually
Bi
-ann
ually
R
epar
atio
n 1
Rep
arat
ion
1
Rec
onci
liatio
n be
twee
n LO
GIS
and
BA
S.
Mon
thly
M
onth
ly
Mon
thly
3
mon
thly
re
cons
3
mon
thly
re
cons
3
mon
thly
re
cons
3
mon
thly
re
cons
3.
Goo
d su
pply
cha
in
man
agem
ent s
ervi
ces
allo
win
g Pr
ovin
cial
Tr
easu
ry to
atta
in
leve
l 3 a
udita
ble
stat
us
in th
is re
spec
t. (c
ontin
ued)
3.2
To a
ccur
atel
y m
anag
e th
e as
sets
of
Prov
inci
al T
reas
ury
Dis
posa
l rep
orts
on
obso
lete
and
redu
ndan
t as
sets
.
Not
ap
plic
able
Bi
-ann
ually
Q
uart
erly
1
repo
rt
1 re
port
1
repo
rt
1 re
port
Faci
litat
ion
of ri
sk
iden
tific
atio
n pr
oces
s.
Risk
s Id
entif
ied
Ris
ks
Iden
tifie
d A
nnua
lly
Rep
arat
ion
Rep
arat
ion
Rep
arat
ion
1
Mai
nten
ance
of r
isk
man
agem
ent d
atab
ase
and
repo
rtin
g m
echa
nism
s.
Not
ap
plic
able
. N
ot
appl
icab
le.
Mon
thly
3 m
aint
enan
ces
3 mai
nten
ance
s
3 mai
nten
ance
s
3 mai
nten
ance
s
4.
Prop
er in
tern
al c
ontr
ol
mea
sure
s an
d ri
sk
man
agem
ent i
n th
e Pr
ovin
cial
Tre
asur
y.
4.1
Mai
ntai
n ef
fect
ive
risk
man
agem
ent
syst
ems
to re
duce
ri
sks
with
in
Prov
inci
al T
reas
ury.
Num
ber o
f rep
orts
on
cons
olid
ated
risk
pro
file.
N
ot
appl
icab
le.
Not
ap
plic
able
. 4
Rep
orts
1r
epor
t 1
repo
rt
1 re
port
1
repo
rt
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
141
Sub-
prog
ram
me
1.4:
Fi
nanc
ial M
anag
emen
t St
rate
gic
Goa
l 4:
To d
eliv
er fi
nanc
ial m
anag
emen
t, su
pply
cha
in m
anag
emen
t and
spe
cial
ised
aux
iliar
y se
rvic
es fo
r the
Tre
asur
y.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
4.2
Ade
quat
e in
tern
al
cont
rol m
easu
res
are
in p
lace
to e
nhan
ce
finan
cial
m
anag
emen
t st
anda
rds.
Effe
ctiv
e an
d ef
ficie
nt
perf
orm
ance
of f
inan
cial
in
spec
tions
.
Mon
thly
M
onth
ly
Mon
thly
3
insp
ectio
ns
3 in
spec
tions
3
insp
ectio
ns
3 in
spec
tions
4.
Pr
oper
inte
rnal
con
trol
m
easu
res
and
risk
m
anag
emen
t in
the
Prov
inci
al T
reas
ury.
(c
ontin
ued)
4.3
Dra
fting
and
revi
sion
of
pol
icie
s,
proc
edur
es a
nd
pres
crip
ts to
ens
ure
impr
oved
com
plia
nce
Freq
uenc
y of
revi
ewin
g po
licie
s an
d pr
escr
ipts
. N
ot
appl
icab
le
Qua
rter
ly
Qua
rter
ly
1 re
view
1
revi
ew
1 re
view
1
revi
ew
Day
s to
follo
w –
up
debt
ors.
20
-day
cyc
les
30-d
ay c
ycle
s 30
-day
cyc
les
30 d
ays
30
day
s
30 d
ays
30
day
s
5.1
Effic
ient
con
trol
ove
r de
btor
s an
d cr
edito
rs
to e
nhan
ce s
ervi
ce
deliv
ery.
D
ays
to p
ay c
redi
tors
. 35
day
s <7
0 da
ys
<30
days
30
–da
ys
30-d
ays
30-d
ays
30-d
ays
Freq
uenc
y of
mai
nten
ance
ch
ecks
on
BAS.
M
onth
ly
Mon
thly
M
onth
ly
3 m
onth
ly
chec
ks
3 m
onth
ly
chec
ks
3 m
onth
ly
chec
ks
3 m
onth
ly
chec
ks
5.2
Effic
ient
sys
tem
m
anag
emen
t (S
ysco
n)
Freq
uenc
y of
mai
nten
ance
ch
ecks
on
LOG
IS.
Qua
rterly
Q
uart
erly
M
onth
ly
3 m
onth
ly
chec
ks
3 m
onth
ly
chec
ks
3 m
onth
ly
chec
ks
3 m
onth
ly
chec
ks
5.3
Ava
ilabi
lity
of
vehi
cle
fleet
that
is
com
plia
nt to
pr
escr
ipts
to m
eet t
he
chan
ging
nee
ds o
f PT
Freq
uenc
y of
veh
icle
ne
eds
anal
ysis
and
revi
ew
of p
resc
ript
s.
Not
ap
plic
able
N
ot
appl
icab
le
Mon
thly
3
revi
ews
3 re
view
s 3
revi
ews
3 re
view
s
5.
Det
erm
ine
and
mai
ntai
n go
od
adm
inis
trat
ive
stan
dard
s.
5.4
Ensu
re a
dequ
ate
acco
mm
odat
ion
for
Prov
inci
al T
reas
ury
Faci
litat
e co
nsul
tatio
n be
twee
n PT
and
DPW
D to
as
sess
the
acco
mm
odat
ion
need
s of
PT.
Qua
rter
ly
Qua
rter
ly
Mon
thly
3 co
nsul
tatio
ns3 co
nsul
tatio
ns3 co
nsul
tatio
ns3 co
nsul
tatio
ns
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
142
Sub-
prog
ram
me
1.4:
Fi
nanc
ial M
anag
emen
t St
rate
gic
Goa
l 4:
To d
eliv
er fi
nanc
ial m
anag
emen
t, su
pply
cha
in m
anag
emen
t and
spe
cial
ised
aux
iliar
y se
rvic
es fo
r the
Tre
asur
y.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
5.5
Com
pila
tion
and
mai
nten
ance
of
data
base
of a
ll G
ener
al A
dmin
En
quir
ies
and
asso
ciat
ed
inst
ruct
ions
.
Mai
nten
ance
of d
atab
ase
and
regu
lar f
ollo
w-u
ps o
n en
quir
ies.
Not
ap
plic
able
N
ot
appl
icab
le
Wee
kly
13
13
13
13
Num
ber o
f sta
ff w
ith
acce
ss to
reso
urce
cen
tre
serv
ices
.
60
80
150
95
110
130
150
5.6
Fully
func
tiona
l In
form
atio
n R
esou
rce
Cen
tre
Perc
enta
ge o
f cus
tom
ers’
qu
erie
s re
solv
ed
satis
fact
orily
50%
60
%
80%
65
%
70%
75
%
80%
5.7
Impl
emen
tatio
n of
su
itabl
e m
echa
nism
s to
faci
litat
e ac
cura
te
adm
inis
trat
ion,
m
onito
ring
and
re
port
ing
of la
ndlin
e an
d ce
ll ph
one
acco
unts
in re
spec
t of
acco
unta
bilit
y..
Freq
uenc
y of
sub
mitt
ing
debi
t lis
ts a
nd c
ell p
hone
ac
coun
ts to
Fin
anci
al
Acc
ount
ing.
Not
ap
plic
able
M
onth
ly
Mon
thly
3 3
3 3
5.8
Fully
func
tiona
l ap
prov
ed fi
lling
sy
stem
for d
ocum
ent
flow
and
doc
umen
t co
ntro
l.
Num
ber o
f sub
mis
sion
s of
th
e Fi
le P
lan
to P
rovi
ncia
l A
rchi
ves
for a
ppro
val
Con
sulta
nt
appo
inte
d to
dr
aft t
he
new
file
pl
an.
4 Subm
issi
ons
4 subm
issi
ons
1 1
1 1
5.
Det
erm
ine
and
mai
ntai
n go
od
adm
inis
trat
ive
stan
dard
s. (
cont
inue
d)
Pe
rcen
tage
of
inad
equa
cies
add
ress
ed a
s re
com
men
ded
by in
tern
al
cont
rol i
nspe
ctio
ns.
100%
10
0%
100%
N
ot
appl
icab
le
Not
ap
plic
able
N
ot
appl
icab
le
100%
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
143
Sub-
prog
ram
me
1.4:
Fi
nanc
ial M
anag
emen
t St
rate
gic
Goa
l 4:
To d
eliv
er fi
nanc
ial m
anag
emen
t, su
pply
cha
in m
anag
emen
t and
spe
cial
ised
aux
iliar
y se
rvic
es fo
r the
Tre
asur
y.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Num
ber o
f new
pol
icie
s an
d fil
e pl
an
impl
emen
ted.
3 4
4 1
1 1
1 5.
8 Fu
lly fu
nctio
nal
appr
oved
filli
ng
syst
em fo
r doc
umen
t flo
w a
nd d
ocum
ent
cont
rol..
(con
tinue
d)
Perc
enta
ge o
f a s
yste
m o
f ph
ysic
al a
nd e
lect
roni
c do
cum
ent c
ontr
ol
deve
lope
d.
Not
ap
plic
able
. 50
%
80%
55
%
60%
70
%
80%
Num
ber o
f dir
ecto
rate
m
eetin
gs
9 9
9 2
2 2
3
Perc
enta
ge o
f for
a re
leva
nt
to fi
nanc
ial m
anag
emen
t at
tend
ed
50%
50
%
65%
50
%
55%
60
%
65%
Dat
e on
whi
ch th
e fin
anci
al m
anag
emen
t da
taba
se is
dev
elop
ed a
nd
mai
ntai
ned.
Not
ap
plic
able
. In
pro
cess
Se
ptem
ber
2007
N
ot
appl
icab
le.
1 N
ot
appl
icab
le.
Not
ap
plic
able
.
Num
ber o
f man
agem
ent
info
rmat
ion
tool
s de
term
ined
for
Dir
ecto
rate
’s m
eetin
g.
Not
ap
plic
able
N
ot
appl
icab
le
4 1
1 1
1
5.
Det
erm
ine
and
mai
ntai
n go
od
adm
inis
trat
ive
stan
dard
s.
(con
tinue
d)
5.9
Goo
d co
mm
unic
atio
n an
d co
-ord
inat
ion
with
in th
e se
ctio
ns o
f Fi
nanc
ial
Man
agem
ent a
nd
othe
r com
pone
nts
with
in P
rovi
ncia
l Tr
easu
ry to
impr
ove
tran
spar
ency
.
Num
ber o
f con
trol
m
echa
nism
s in
pla
ce a
nd
upda
ted
mon
thly
Not
ap
plic
able
N
ot
appl
icab
le
9 2
2 2
3
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
144
Prog
ram
me
2:
Sust
aina
ble
Res
ourc
e M
anag
emen
t
Sub-
prog
ram
me
2.1:
Pr
ogra
mm
e Su
ppor
t: R
esou
rce
Man
agem
ent
Gen
eric
Str
ateg
ic G
oal:
To
faci
litat
e th
e ef
ficie
nt
and
co-o
rdin
ated
ad
min
istr
atio
n an
d m
anag
emen
t of
th
e su
b-pr
ogra
mm
e:
Prog
ram
me
Supp
ort:
Res
ourc
e M
anag
emen
t.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
1.
Ren
deri
ng
adm
inis
trat
ive
supp
ort s
ervi
ces
to
ensu
re th
e ef
fect
ive
oper
atio
nal
man
agem
ent o
f the
un
it.
1.1
Smoo
th a
nd e
ffect
ive
func
tioni
ng o
f the
co
mpo
nent
.
Hou
rs tu
rnar
ound
tim
e fo
r man
agem
ent o
f op
erat
iona
l fin
ance
s,
hum
an re
sour
ces
and
logi
stic
al is
sues
.
48 h
ours
. 48
hou
rs
24 h
ours
. 24
hou
rs.
24 h
ours
. 24
hou
rs.
24 h
ours
.
2.
Cap
acita
te a
nd tr
ain
adm
inis
trat
ive
supp
ort a
nd li
ne
func
tion
staf
f.
2.1
Trai
ned
and
capa
cita
ted
adm
inis
trat
ive
supp
ort a
nd li
ne
func
tion
staf
f.
Num
ber o
f tra
inin
g in
terv
entio
ns p
er s
taff
mem
ber.
Not
ap
plic
able
. N
ot
appl
icab
le.
2 2
2 2
2
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
145
Su
b-pr
ogra
mm
e 2.
2:
Econ
omic
Ana
lysi
s St
rate
gic
Goa
l 5:
To c
ondu
ct m
acro
and
soc
io-e
cono
mic
ana
lysi
s an
d re
nder
pol
icy
advi
ce, i
.e. t
o de
term
ine
and
anal
yse
key
econ
omic
var
iabl
es, t
heir
inte
rrel
atio
n an
d re
leva
nce
to th
e pr
ovin
cial
and
mun
icip
al b
udge
ts.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
1.1
Ana
lyse
and
mon
itor
mac
ro a
nd s
ocio
-ec
onom
ic tr
ends
to
rend
er p
olic
y ad
vice
.
Dat
e at
whi
ch P
ER&
O is
pu
blis
hed.
PE
R&
O
publ
ishe
d M
arch
200
5
PER
&O
pu
blis
hed
Apr
il 20
06.
PER
&O
200
7 to
be
publ
ishe
d on
30
May
200
7 pl
us
prep
arat
ory
wor
k do
ne
for P
ER&
O
2008
.
PER
&O
pu
blis
hed
Not
ap
plic
able
. 20
%
com
plet
e (P
ER&
O
2008
): ch
apte
r one
as
inpu
t int
o th
e M
TBPS
.
40%
co
mpl
ete
(PER
&O
20
08):
chap
ter o
ne
and
thre
e as
in
put i
nto
the
mai
n bu
dget
.
1.
Des
crib
e th
e W
este
rn
Cap
e ec
onom
y by
de
term
inin
g an
d an
alys
ing
key
prov
inci
al a
nd, w
here
po
ssib
le, d
istr
ict
econ
omic
var
iabl
es
and
thei
r int
erre
latio
n.
D
ate
at w
hich
the
SEP-
LG
is p
ublis
hed.
N
ot
appl
icab
le.
Publ
ishe
d N
ovem
ber
2006
.
Nov
embe
r 20
07.
20%
co
mpl
ete.
60
%
com
plet
e 10
0%
com
plet
e.
Not
ap
plic
able
.
Perc
enta
ge s
atis
fact
ion
by
clie
nts
and
appr
opri
ate
to
thei
r nee
ds to
be
dete
rmin
ed b
y sa
mpl
e su
rvey
.
Not
ap
plic
able
. N
ot
appl
icab
le.
80%
of
sam
ple
base
d on
20
07 P
ER&
O
and
2006
SE
P-LG
Not
ap
plic
able
. C
ompl
etio
n of
SEP
-LG
sa
tisfa
ctio
n su
rvey
Com
plet
ion
of P
ER&
O
Not
ap
plic
able
.
Qua
rter
ly e
cono
mic
re
view
s.
Not
ap
plic
able
. N
ot
appl
icab
le.
2 re
view
s.
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
1 1
2.
Det
erm
ine
the
sour
ces,
po
tent
ial a
nd
cons
trai
nts
for
enha
nced
gro
wth
and
de
velo
pmen
t in
the
Wes
tern
Cap
e, a
s fr
amed
with
in iK
apa
Elih
lum
ayo.
2.1
Prov
ide
advi
ce o
n so
cio-
econ
omic
is
sues
to c
ontr
ibut
e to
im
prov
ing
alig
nmen
t of
pol
icie
s an
d th
e sp
atia
l dis
trib
utio
n of
re
sour
ces.
Num
ber o
f ass
essm
ent
repo
rts
on p
rovi
ncia
l de
part
men
ts.
Not
ap
plic
able
. 3 A
sses
smen
t re
port
s
7 re
port
s on
key
depa
rtm
ents
fo
r eac
h M
TEC
.
Wor
k in
pr
ogre
ss.
7 re
port
s.
Wor
k in
pr
ogre
ss.
7 re
port
s.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
146
Sub-
prog
ram
me
2.2:
Ec
onom
ic A
naly
sis
Stra
tegi
c G
oal 5
: To
con
duct
mac
ro a
nd s
ocio
-eco
nom
ic a
naly
sis
and
rend
er p
olic
y ad
vice
, i.e
. to
dete
rmin
e an
d an
alys
e ke
y ec
onom
ic v
aria
bles
, the
ir in
terr
elat
ion
and
rele
vanc
e to
the
prov
inci
al a
nd m
unic
ipal
bud
gets
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Mod
ellin
g of
leve
rs
impa
ctin
g on
var
iabl
es.
Not
ap
plic
able
. N
ot
appl
icab
le.
Adv
ice
to
depa
rtm
ents
an
d m
unic
ipal
itie
s on
repr
iori
ti-za
tion
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
Num
ber o
f mun
icip
al
asse
ssm
ent r
epor
ts th
at
feed
into
the
IDP’
s an
d M
unic
ipal
Bud
gets
.
Not
ap
plic
able
. 30
Rep
orts
30
repo
rts
Dat
a up
date
D
ata
upda
te
Snap
shot
per
m
unic
ipal
ity
Feed
into
ID
P’s
and
Budg
ets.
2.
Det
erm
ine
the
sour
ces,
po
tent
ial a
nd
cons
trai
nts
for
enha
nced
gro
wth
and
de
velo
pmen
t in
the
Wes
tern
Cap
e, a
s fr
amed
with
in iK
apa
Elih
lum
ayo
(con
tinue
).
2.1
Prov
ide
advi
ce o
n so
cio-
econ
omic
is
sues
to c
ontr
ibut
e to
im
prov
ing
alig
nmen
t of
pol
icie
s an
d th
e sp
atia
l dis
trib
utio
n of
re
sour
ces.
Num
ber o
f ID
P as
sess
men
ts.
Not
ap
plic
able
. N
ot
appl
icab
le.
30
asse
ssm
ents
N
ot
appl
icab
le.
Not
ap
plic
able
. W
ork
in
prog
ress
. 30
as
sess
men
ts
Effe
ctiv
e st
akeh
olde
r en
gage
men
ts h
eld
with
m
unic
ipal
ities
.
Not
ap
plic
able
. Pa
rt o
f the
se
cond
ro
und
of
one-
on-o
nes
in F
eb 2
007.
Focu
s on
5
dist
rict
m
unic
ipal
itie
s fo
r te
chni
cal
assi
stan
ce
and
trai
ning
.
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
All
5 di
stri
cts
cove
red.
3.
A
sses
s th
e im
pact
of
vari
ous
budg
et
(mun
icip
al a
nd
prov
inci
al) p
olic
y ob
ject
ives
on
sele
cted
ec
onom
ic v
aria
bles
, pr
ovid
ing
a lin
k be
twee
n th
e m
acro
, m
eso
and
mun
icip
al
sphe
res.
3.1
Prov
ide
tech
nica
l as
sist
ance
and
tr
aini
ng to
impr
ove
stak
ehol
der
unde
rsta
ndin
g an
d pr
actic
al a
pplic
atio
n of
soci
o-ec
onom
ic
data
. Pr
ovin
cial
dep
artm
ents
N
ot
appl
icab
le.
Not
ap
plic
able
. Fo
cus
on 7
Pr
ovin
cial
D
epar
tmen
ts
for t
echn
ical
as
sist
ance
an
d tr
aini
ng.
Focu
s on
2
Dep
artm
ents
(H
ealth
and
Ed
ucat
ion)
Wor
k in
pr
ogre
ss
Wor
k in
pr
ogre
ss
All
7 D
epar
tmen
ts
cove
red.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
147
Sub-
prog
ram
me
2.2:
Ec
onom
ic A
naly
sis
Stra
tegi
c G
oal 5
: To
con
duct
mac
ro a
nd s
ocio
-eco
nom
ic a
naly
sis
and
rend
er p
olic
y ad
vice
, i.e
. to
dete
rmin
e an
d an
alys
e ke
y ec
onom
ic v
aria
bles
, the
ir in
terr
elat
ion
and
rele
vanc
e to
the
prov
inci
al a
nd m
unic
ipal
bud
gets
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
The
degr
ee to
whi
ch th
e m
unic
ipal
ities
cha
nge
thei
r exp
endi
ture
pat
tern
s
Not
ap
plic
able
. S
hare
d re
spon
sibi
liti
es w
ith
Publ
ic
Fina
nce,
Bu
dget
O
ffice
, Loc
al
Gov
ernm
ent
and
Hou
sing
an
d Ec
onom
ic
Dev
elop
-m
ent a
nd
Tour
ism
.
Con
side
-ra
tion,
co
mm
it-m
ents
to
reco
mm
en-
datio
ns a
nd
disc
ussi
on o
f Pr
ovin
cial
in
put b
y C
ounc
ils
SEP-
LG,
mun
icip
al
asse
ssm
ents
an
d vi
sits
an
d co
nsid
e-ra
tion
of
reco
mm
en-
datio
ns b
y m
unic
ipal
co
unci
ls.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. 3.
A
sses
s th
e im
pact
of
vari
ous
budg
et
(mun
icip
al a
nd
prov
inci
al) p
olic
y ob
ject
ives
on
sele
cted
ec
onom
ic v
aria
bles
, pr
ovid
ing
a lin
k be
twee
n th
e m
acro
, m
eso
and
mun
icip
al
sphe
res
(con
tinue
)
3.2
Dis
sem
inat
ing
info
rmat
ion
to o
ther
st
akeh
olde
rs in
the
prov
ince
.
The
degr
ee to
whi
ch th
e de
part
men
ts c
hang
e th
eir
expe
nditu
re p
atte
rns
Not
ap
plic
able
. N
ot
appl
icab
le.
Con
side
-ra
tion,
co
mm
it-m
ents
to
reco
mm
en-
datio
ns a
nd
disc
ussi
on o
f EA
’s
findi
ngs
by
Dep
art-
men
ts.
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
Che
ck
duri
ng
MTE
C 1
pr
oces
s fo
r 7
key
depa
rtm
ents
.
Che
ck a
t M
TEC
2
proc
ess
for 7
ke
y de
part
men
ts.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
148
Sub-
prog
ram
me
2.3:
Fi
scal
Pol
icy:
Pro
vinc
ial
Gov
ernm
ent
Stra
tegi
c G
oal 6
: T
o en
able
the
prov
inci
al g
over
nmen
t to
finan
ce it
s se
rvic
e de
liver
y ob
ligat
ions
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Posi
tion
pape
r to
stat
e th
e W
este
rn C
ape’
s pr
opos
als
on th
e Pr
ovin
cial
Fis
cal
Arc
hite
ctur
e
Not
ap
plic
able
. N
ot
appl
icab
le.
Fina
lised
po
sitio
n pa
per b
y en
d of
June
200
7.
Wor
k in
pr
ogre
ss.
Fina
lised
an
d su
bmitt
ed to
N
T fo
r co
nsid
e-ra
tion.
Refin
emen
t af
ter
enga
gem
ent
with
NT.
Refin
emen
t af
ter
enga
gem
ent
with
NT.
Com
plia
nce
fram
ewor
k fo
r Div
isio
n of
Rev
enue
A
ct (D
OR
A) p
rodu
ced.
Not
ap
plic
able
. N
ot
appl
icab
le.
Fina
lise
fram
ewor
k by
end
of
Apr
il 20
07.
Fina
lisat
ion.
A
pplic
atio
n an
d re
view
. A
pplic
atio
n an
d re
view
. A
pplic
atio
n an
d re
view
an
d dr
aft
DO
RA
impl
emen
-ta
tion
fram
ewor
k fo
r 200
8/09
.
Inpu
ts in
to M
TBPS
, A
djus
tmen
ts b
udge
t, bu
dget
ove
rvie
w a
nd
Estim
ates
of E
xpen
ditu
re
100%
10
0%
Mee
ting
of
due
date
s as
pe
r Bud
get
cale
ndar
.
Wor
k in
pr
ogre
ss
Wor
k in
pr
ogre
ss
Inpu
t int
o M
TBPS
and
A
djus
tmen
ts
estim
ate
Inpu
ts in
to
estim
ates
of
expe
nditu
re
and
budg
et
over
view
.
1.1
Impr
ove
part
icip
atio
n in
the
inte
rgov
ernm
enta
l m
ediu
m te
rm
reve
nue
plan
ning
pr
oces
ses
to
optim
ise
reve
nue
from
cur
rent
so
urce
.
Num
ber o
f ass
essm
ent
repo
rts
per m
ain
reve
nue
sour
ce.
26
asse
ssm
ent
repo
rts.
26
asse
ssm
ent
repo
rts.
29
asse
ssm
ent
repo
rts.
Wor
k in
pr
ogre
ss.
Inpu
t int
o M
TEC
1 pr
oces
s.
Wor
k in
pr
ogre
ss.
Inpu
t int
o M
TEC
2
proc
ess.
1.
Con
trib
ute
to
impr
ovin
g sy
stem
of
prov
inci
al g
over
nmen
t fin
anci
ng to
enh
ance
re
venu
e ad
equa
cy a
nd
serv
ice
deliv
ery
tow
ards
atta
inin
g a
leve
l 4 a
udita
ble
orga
nisa
tion.
1.2
Ade
quat
e m
echa
nism
s in
pl
ace
for i
mpr
oved
in
-yea
r rev
enue
m
anag
emen
t.
Tim
e at
whi
ch IY
M
repo
rts
are
prod
uced
M
onth
ly
(sec
tion
40)
and
quar
terl
y (s
ectio
n 32
) IY
M re
port
s.
Mon
thly
(s
ectio
n 40
) an
d qu
arte
rly
(sec
tion
32)
IYM
repo
rts.
22nd
of e
ach
mon
th a
nd
30 d
ays
afte
r en
d of
eac
h qu
arte
r.
13 x
3 IY
M
repo
rts.
13
x 3
IYM
re
port
s.
13 x
3 IY
M
repo
rts.
13
x 3
IYM
re
port
s.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
149
Sub-
prog
ram
me
2.3:
Fi
scal
Pol
icy:
Pro
vinc
ial
Gov
ernm
ent
Stra
tegi
c G
oal 6
: T
o en
able
the
prov
inci
al g
over
nmen
t to
finan
ce it
s se
rvic
e de
liver
y ob
ligat
ions
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
1.2
Ade
quat
e m
echa
nism
s in
pl
ace
for i
mpr
oved
in
-yea
r rev
enue
m
anag
emen
t. (c
ontin
ued)
Num
ber o
f IY
M re
port
s.
Not
ap
plic
able
N
ot
appl
icab
le
13 D
epar
t-m
enta
l and
1
cons
olid
ated
re
port
eac
h m
onth
and
pe
r qua
rter
.
3 co
nsol
i-da
ted
repo
rts.
1 qu
arte
rly
repo
rt.
3 co
nsol
i-da
ted
repo
rts.
1 qu
arte
rly
repo
rt.
3 co
nsol
i-da
ted
repo
rts.
1 qu
arte
rly
repo
rt.
3 co
nsol
i-da
ted
repo
rts.
1
quar
terl
y re
port
.
Tabl
ing
of fu
el le
vy
legi
slat
ion
in P
rovi
ncia
l Pa
rlia
men
t.
Feas
ibili
ty
stud
y co
mpl
eted
an
d Pr
ovin
cial
C
abin
et
appr
oval
ob
tain
ed.
Nat
iona
l M
inis
ter o
f Fi
nanc
e ap
prov
al
obta
ined
.
Fuel
levy
le
gisl
atio
n to
be
tabl
ed in
M
arch
200
8 in
Pro
vinc
ial
Parl
iam
ent
Fina
lisat
ion
of th
e ec
onom
ic
mod
ellin
g an
d dr
aftin
g of
pro
vinc
ial
legi
slat
ion.
Wor
k in
pr
ogre
ss
Cab
inet
ap
prov
al fo
r dr
aft b
ill.
Tabl
ing
of
legi
slat
ion.
Cab
inet
app
rova
l of
Tour
ism
rela
ted
and
othe
r tax
es
Not
ap
plic
able
. Pr
elim
inar
y ec
onom
ic
wor
k.
Cab
inet
ap
prov
al o
f To
uris
m
rela
ted
and
othe
r tax
es
by
30 S
epte
mbe
r 200
7.
Fina
lise
draf
t re
port.
M
EC
appr
oval
. W
ork
in
prog
ress
. C
abin
et
appr
oval
.
1.
Con
trib
ute
to
impr
ovin
g sy
stem
of
prov
inci
al
gove
rnm
ent f
inan
cing
to
enh
ance
reve
nue
adeq
uacy
and
ser
vice
de
liver
y to
war
ds
atta
inin
g a
leve
l 4
audi
tabl
e or
gani
satio
n.
(con
tinue
d)
1.3
A
dequ
ate
mea
sure
s an
d m
echa
nism
s in
pl
ace
for
iden
tific
atio
n of
ne
w re
venu
e so
urce
s to
incr
ease
pr
ovin
cial
ow
n re
venu
e
Num
ber o
f pro
gres
s re
port
s to
MEC
on
new
ta
xes.
Not
ap
plic
able
. N
ot
appl
icab
le.
Qua
rter
ly
prog
ress
re
port
s on
new
taxe
s re
port
s.
1 1
1 1
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
150
Sub-
prog
ram
me
2.3:
Fi
scal
Pol
icy:
Pro
vinc
ial
Gov
ernm
ent
Stra
tegi
c G
oal 6
: T
o en
able
the
prov
inci
al g
over
nmen
t to
finan
ce it
s se
rvic
e de
liver
y ob
ligat
ions
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Ada
ptat
ion
and
pilo
ting
of a
reve
nue
estim
atio
n an
d fo
reca
stin
g m
odel
.
Trai
ning
st
aff a
nd
depa
rtm
ents
.
1 Pr
opos
al
on th
e de
velo
pmen
t of
a R
even
ue
fore
cast
ing
mod
el.
Furt
her
refin
emen
t an
d im
plem
en-
tatio
n of
NT
mod
el.
Wor
k in
Pr
ogre
ss.
Pilo
ting
of a
Re
venu
e fo
reca
stin
g m
odel
in
thre
e de
part
men
ts
(Tra
nspo
rt
and
Publ
ic
Wor
ks,
Hea
lth a
nd
PT).
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
Com
plet
ion
of M
otor
ve
hicl
e Li
cens
e Fe
es
inci
denc
e st
udy
and
asso
ciat
ed p
ropo
sals
.
Not
ap
plic
able
. St
udy
initi
ated
. St
udy
final
ised
. W
ork
in
prog
ress
St
udy
final
ized
P
ropo
sal
final
ized
and
fe
d in
to
MTB
PS.
Cab
inet
ap
prov
ed
prop
osal
fed
into
Mai
n Es
timat
es.
1.4
Ade
quat
e m
echa
nism
s in
pl
ace
to o
ptim
ise
own
reve
nue.
Com
plet
ion
of re
view
in
to G
MT.
Not
ap
plic
able
. N
ot
appl
icab
le.
Com
plet
ed
revi
ew.
Wor
k in
pr
ogre
ss.
Fina
lised
re
port
. Pr
opos
al
final
ised
and
fe
d in
to
MTB
PS.
Trea
sury
ap
prov
al
and
prop
osal
fe
d in
to
Mai
n Es
timat
es.
1.5
Ade
quat
e m
echa
nism
s in
pla
ce
to im
prov
e de
btor
m
anag
emen
t
Qua
rter
ly d
ebto
rs re
port
pr
oduc
ed.
4 Q
uart
erly
re
port
s on
debt
ors.
4 Q
uart
erly
D
ebt
man
agem
ent
repo
rts.
4 Q
uart
erly
D
ebt
man
agem
ent
repo
rts.
1 Q
uart
erly
de
bt
man
agem
ent
repo
rt.
1 Q
uart
erly
de
bt
man
agem
ent
repo
rt.
1 Q
uart
erly
de
bt
man
agem
ent
repo
rt.
1 Q
uart
erly
de
bt
man
agem
ent
repo
rt.
Revi
ew o
f the
tax
regi
me.
N
ot
appl
icab
le.
Not
ap
plic
able
. U
pdat
ed ta
x re
gim
e.
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
Prop
osal
s m
ade
to
Cab
inet
.
App
rove
d ta
x re
gim
e ta
bled
.
1.
Con
tribu
te to
im
prov
ing
syst
em o
f pr
ovin
cial
gov
ernm
ent
finan
cing
to e
nhan
ce
reve
nue
adeq
uacy
and
se
rvic
e de
liver
y to
war
ds a
ttain
ing
a le
vel 4
aud
itabl
e or
gani
satio
n. (c
ontin
ued)
1.6
Mon
itori
ng a
nd
over
sigh
t ove
r the
W
CG
RB
to p
rom
ote
good
gov
erna
nce
and
optim
ise
reve
nue.
Split
ting
of g
ambl
ing
legi
slat
ion
into
a ta
x an
d fu
nctio
nal c
ompo
nent
.
Not
ap
plic
able
. N
ot
appl
icab
le.
Split
ting
of
WC
GRB
. W
ork
in
prog
ress
. W
ork
in
prog
ress
. Pr
opos
als
mad
e to
C
abin
et.
Tabl
ing
of
legi
slat
ion.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
151
Sub-
prog
ram
me
2.4:
Fi
scal
Pol
icy:
Loc
al
Gov
ernm
ent
Stra
tegi
c G
oal 7
: To
faci
litat
e lo
cal g
over
nmen
t with
fina
ncin
g its
ser
vice
del
iver
y ob
ligat
ions
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Inpu
ts in
to m
ediu
m te
rm
budg
et p
olic
y st
atem
ent,
Adj
ustm
ents
bud
get,
budg
et o
verv
iew
and
Es
timat
es o
f Exp
endi
ture
100%
10
0%
Mee
ting
of
due
date
s as
pe
r LG
- Bu
dget
ca
lend
ar.
Inpu
ts in
to
LG M
TEC
3
Wor
k in
pr
ogre
ss
Inpu
t int
o M
TBPS
and
A
djus
tmen
ts
estim
ate
and
LG M
TEC
1
Inpu
ts in
to
estim
ates
of
expe
nditu
re,
budg
et
over
view
an
d LG
M
TEC
2.
1.
Impr
ove
inpu
t-out
put
sequ
enci
ng o
f in
form
atio
n an
d th
e qu
ality
ther
eof w
ithin
th
e bu
dget
pro
cess
es.
1.1
Cre
dibl
e M
TREF
and
Pr
ovin
cial
/ Lo
cal I
nter
face
to
impr
ove
the
alig
nmen
t of t
he
plan
ning
and
re
venu
e pr
iori
ties
of
prov
inci
al a
nd lo
cal
gove
rnm
ent.
Num
ber o
f ass
essm
ent
repo
rts
per m
unic
ipal
ity.
30
asse
ssm
ent
repo
rts
30
asse
ssm
ent
repo
rts
30
asse
ssm
ent
repo
rts
LG M
TEC
3
30 re
port
s N
ot
appl
icab
le
Not
ap
plic
able
N
ot
appl
icab
le
2.1
Ade
quat
e m
echa
nism
s in
pla
ce
for i
mpr
oved
In-y
ear
reve
nue
man
agem
ent.
Tim
e at
whi
ch IY
M
repo
rts
are
prod
uced
. Pr
elim
inar
y re
port
s co
mpi
led.
4 re
port
s.
22nd
w
orki
ng d
ay
of e
ach
Mon
th.
3 m
onth
ly-
cons
olid
ated
re
port
s fo
r m
unic
i-pa
litie
s.
3 m
onth
ly-
cons
olid
ated
re
port
s fo
r m
unic
i-pa
litie
s.
3 m
onth
ly-
cons
olid
ated
re
port
s for
m
unic
i-pa
litie
s.
3 m
onth
ly-
cons
olid
ated
re
port
s fo
r m
unic
i-pa
litie
s.
2.
Dev
elop
effe
ctiv
enes
s of
in-y
ear r
even
ue
mon
itori
ng s
yste
ms
tow
ards
atta
inin
g le
vel 3
aud
itabl
e or
gani
satio
ns.
N
umbe
r of I
YM
repo
rts
prod
uced
. N
ot
appl
icab
le.
60 re
venu
e as
sess
men
t re
port
s
Con
soli-
date
d re
port
30
day
s af
ter
end
of
quar
ter.
90 re
venu
e as
sess
men
t re
port
s.
90 re
venu
e as
sess
men
t re
port
s.
90 re
venu
e as
sess
men
t re
port
s.
90 re
venu
e as
sess
men
t re
port
s.
Num
ber o
f gaz
ette
d re
venu
e re
port
s co
nsol
idat
ed w
ith th
e ex
pend
iture
sid
e pr
oduc
ed b
y Pu
blic
Fi
nanc
e (L
ocal
G
over
nmen
t) an
d ta
bled
in
Pro
vinc
ial P
arlia
men
t.
Not
ap
plic
able
. 2
gaze
tted
repo
rts.
4
gaze
tted
repo
rts.
1
gaze
tted
repo
rt fo
r la
st q
uart
er
2006
/07
and
tabl
ing.
1 ga
zette
d re
port
for
first
qua
rter
20
07/0
8 an
d ta
blin
g.
1 ga
zette
d re
port
for
seco
nd
quar
ter
2007
/08
and
tabl
ing.
1 ga
zette
d re
port
for
thir
d qu
arte
r 20
07/0
8 an
d ta
blin
g.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
152
Sub-
prog
ram
me
2.4:
Fi
scal
Pol
icy:
Loc
al
Gov
ernm
ent
Stra
tegi
c G
oal 7
: To
faci
litat
e lo
cal g
over
nmen
t with
fina
ncin
g its
ser
vice
del
iver
y ob
ligat
ions
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
2.
Dev
elop
effe
ctiv
enes
s of
in-y
ear r
even
ue
mon
itori
ng s
yste
ms
tow
ards
atta
inin
g le
vel 3
aud
itabl
e or
gani
satio
ns.
(con
tinue
d)
2.1
Ade
quat
e m
echa
nism
s in
pla
ce
for i
mpr
oved
in-y
ear
reve
nue
man
agem
ent.
(con
tinue
d)
Num
ber o
f ser
vice
de
liver
y vi
sits
to e
nhan
ce
know
ledg
e of
m
unic
ipal
ities
.
Not
ap
plic
able
. A
d-ho
c vi
sits
. 12
0 m
unic
ipal
se
rvic
e de
liver
y vi
sits
.
1 vi
sit p
er
mun
icip
ality
x
30
1 vi
sit p
er
mun
icip
ality
x
30.
1 vi
sit p
er
mun
icip
ality
x
30.
1 vi
sit p
er
mun
icip
ality
x
30.
3.
Prov
ide
polic
y ad
vice
, ef
fect
ive
tech
nica
l and
st
rate
gic
supp
ort a
nd
a ch
ange
age
nt s
ervi
ce
to m
unic
ipal
ities
.
3.1
Rel
evan
t and
ef
fect
ive
advi
sory
se
rvic
e to
impr
ove
com
plia
nce
with
in
the
Loca
l gov
ernm
ent
finan
cial
legi
slat
ion
fram
ewor
k.
Num
ber o
f wri
tten
resp
onse
s to
requ
ests
for
advi
ce.
Prel
imin
ary
repo
rts
com
pile
d.
12 re
port
s.
5 re
port
s.
1 re
port
s.
2 re
port
s.
1 re
port
s.
1 re
port
s.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
153
Sub-
prog
ram
me
2.5:
Bu
dget
man
agem
ent
Stra
tegi
c G
oal 8
: To
pro
mot
e ef
fect
ive
finan
cial
reso
urce
allo
catio
n.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Dat
e of
tabl
ing
of th
e M
TBPS
. W
C-M
TBPS
20
06 –
200
9 ta
bled
in
Nov
200
5.
WC
-MTB
PS
2007
– 2
010
tabl
ed in
N
ov 2
006.
WC
-MTB
PS
2008
– 2
011
tabl
ed in
N
ov 2
007.
Prep
arat
ion.
M
TEC
pr
oces
s.
WC
-MTB
PS
2008
-201
1 ta
bled
.
Com
plet
ed.
1.
To c
o-or
dina
te a
nd
guid
e th
e pr
oces
s to
de
term
ine
prov
inci
al
prio
ritie
s an
d re
com
men
d fin
anci
al
reso
urce
allo
catio
n,
whi
ch e
ffect
ivel
y co
ntri
bute
s to
, ac
cele
rate
d an
d sh
ared
ec
onom
ic g
row
th in
th
e pr
ovin
ce.
1.1
Dri
ve s
trat
egy
and
publ
icat
ion
of
med
ium
term
fisc
al
polic
y w
hich
ac
tivat
es/e
nabl
es
impl
emen
tatio
n of
na
tiona
l, pr
ovin
cial
an
d de
part
men
tal
polic
y pr
iori
ties
and
achi
evem
ent o
f de
sire
d so
cio-
econ
omic
out
com
es.
Qua
lity
of M
TBPS
. Ex
ecut
ive
appr
oval
of
MTB
PS.
Exec
utiv
e ap
prov
al o
f M
TBPS
.
Exec
utiv
e ap
prov
al o
f M
TBPS
.
Prep
arat
ion.
M
TEC
pr
oces
s.
WC
-MTB
PS
2008
-201
1 ap
prov
ed b
y C
abin
et.
Com
plet
ed.
Qua
lity
of d
iscu
ssio
n at
bi
late
ral M
TEC
1
enga
gem
ents
with
pr
ovin
cial
dep
artm
ents
an
d ex
tent
to w
hich
they
im
pact
on
qual
ity o
f pol
icy
and
budg
et p
lann
ing
for
upco
min
g M
TEF.
MTE
C
repo
rts
com
plet
ed.
MTE
C
repo
rts
com
plet
ed.
MTE
C
repo
rts
com
plet
ed
and
reco
m-
men
datio
ns
cons
ider
ed
by
depa
rtm
ents
.
Prep
arat
ion
for M
TEC
1
enga
ge-
men
ts.
MTE
C
repo
rts
com
plet
ed
and
reco
m-
men
datio
ns
cons
ider
ed
by
depa
rtm
ents
.
Not
ap
plic
able
. N
ot
appl
icab
le.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
154
Sub-
prog
ram
me
2.5:
Bu
dget
man
agem
ent
Stra
tegi
c G
oal 8
: To
pro
mot
e ef
fect
ive
finan
cial
reso
urce
allo
catio
n.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Qua
lity
of d
iscu
ssio
n at
bi
late
ral M
TEC
2
enga
gem
ents
with
pr
ovin
cial
dep
artm
ents
an
d ex
tent
to w
hich
they
im
pact
on
qual
ity o
f pol
icy
and
budg
et p
lann
ing
for
upco
min
g M
TEF.
MTE
C
repo
rts
com
plet
ed.
MTE
C
repo
rts
com
plet
ed.
MTE
C
repo
rts
com
plet
ed
and
reco
mm
enda
tions
co
nsid
ered
by
dep
art-
men
ts.
Not
ap
plic
able
. N
ot
appl
icab
le.
Prep
arat
ion
for M
TEC
pr
oces
s.
MTE
C
repo
rts
com
plet
ed
and
reco
mm
enda
tions
co
nsid
ered
by
dep
art-
men
ts.
Dat
e of
tabl
ing
of M
ain
Budg
et (F
eb).
2006
/07
Budg
et
tabl
ed
with
in 2
w
eeks
of
natio
nal
budg
et d
ay.
2007
/08
Budg
et
tabl
ed
with
in 2
w
eeks
of
natio
nal
budg
et d
ay.
2008
/09
Budg
et
tabl
ed
with
in 2
w
eeks
of
natio
nal
budg
et d
ay.
Prep
arat
ion.
Pr
epar
atio
n.
Prel
imin
ary
allo
catio
n le
tters
.
Fina
l al
loca
tion
lette
rs. M
ain
Budg
et
tabl
ed w
ithin
tw
o w
eeks
of
natio
nal
budg
et d
ay.
Cab
inet
sub
mis
sion
for
final
allo
catio
ns.
Exec
utiv
e ap
prov
al o
f 20
05/0
6
final
al
loca
tions
.
Exec
utiv
e ap
prov
al o
f 20
06/0
7
final
al
loca
tions
.
Exec
utiv
e ap
prov
al o
f 20
07/0
8 fin
al
allo
catio
ns.
Not
ap
plic
able
. N
ot
appl
icab
le.
Prep
arat
ion.
Ex
ecut
ive
appr
oval
of
2007
/08
final
al
loca
tions
.
1.
To c
o-or
dina
te a
nd
guid
e th
e pr
oces
s to
de
term
ine
prov
inci
al
prio
ritie
s an
d re
com
men
d fin
anci
al
reso
urce
allo
catio
n w
hich
effe
ctiv
ely
cont
ribu
tes
to
acce
lera
ted
and
shar
ed
econ
omic
gro
wth
in
the
prov
ince
. (c
ontin
ued)
1.2
Rec
omm
end
finan
cial
re
sour
ce a
lloca
tion
(with
in d
epar
tmen
ts
and
betw
een
depa
rtm
ents
) whi
ch
activ
ates
/ena
bles
im
plem
enta
tion
of
natio
nal,
prov
inci
al
and
depa
rtm
enta
l po
licy
prio
ritie
s an
d ac
hiev
emen
t of
desi
red
soci
o-ec
onom
ic o
utco
mes
.
Qua
lity
of B
udge
t O
verv
iew
. Fa
vour
able
co
nsid
e-ra
tion
by th
e Bu
dget
C
omm
ittee
Favo
urab
le
cons
ide-
ratio
n by
the
Budg
et
Com
mitt
ee
Favo
urab
le
cons
ider
atio
n by
the
Budg
et
Com
mitt
ee
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. Fa
vour
able
co
nsid
e-ra
tion
by th
e Bu
dget
C
omm
ittee
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
155
Sub-
prog
ram
me
2.5:
Bu
dget
man
agem
ent
Stra
tegi
c G
oal 8
: To
pro
mot
e ef
fect
ive
finan
cial
reso
urce
allo
catio
n.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Base
line
Ana
lysi
s di
stri
bute
d in
tern
ally
.
2004
Ser
vice
D
eliv
ery
Rev
iew
.
2006
Ser
vice
D
eliv
ery
Rev
iew
di
stri
bute
d in
tern
ally
.
Base
line
anal
ysis
di
stri
bute
d in
tern
ally
pr
ior t
o M
TEC
1 a
nd
cons
ider
ed
by d
epar
t-m
ents
.
Prep
arat
ion.
Ba
selin
e an
alys
is
dist
ribu
ted
inte
rnal
ly
prio
r to
MTE
C 1
and
co
nsid
ered
by
dep
art-
men
ts.
Not
ap
plic
able
. N
ot
appl
icab
le.
2.
Prom
ote
over
all
stra
tegi
c go
al o
f PT
to
unde
rsta
nd lo
cal
gove
rnm
ent a
nd li
ne
depa
rtm
ents
’ cor
e bu
sine
ss, f
unct
ions
, an
d pr
ogre
ss.
2.1
A
sses
s ef
ficac
y an
d ef
ficie
ncy
of
depa
rtm
enta
l sp
endi
ng a
nd
perf
orm
ance
(in
clud
ing
base
line)
an
d in
crea
se.
Subm
issi
on o
f non
-fin
anci
al q
uart
erly
IYM
re
port
s to
NT
and
Budg
et
Com
mitt
ee o
n de
adlin
es
(May
, Aug
ust;
Nov
embe
r; Fe
brua
ry).
100%
co
mpl
ianc
e.
100%
co
mpl
ianc
e.
All
Qua
rter
ly
Perf
orm
ance
R
epor
ts
(QPR
s)
rece
ived
, as
sess
ed a
nd
forw
arde
d to
N
T an
d Bu
dget
C
omm
ittee
on
dea
dlin
e.
4th q
tr 2
006
QPR
re
ceiv
ed,
asse
ssed
and
fo
rwar
ded
to
NT
and
Budg
et
Com
mitt
ee
on d
eadl
ine.
1st q
tr 2
007
QPR
re
ceiv
ed,
asse
ssed
and
fo
rwar
ded
to
NT
and
Budg
et
Com
mitt
ee
on d
eadl
ine.
2nd q
tr 2
007
QPR
re
ceiv
ed,
asse
ssed
and
fo
rwar
ded
to
NT
and
Budg
et
Com
mitt
ee
on d
eadl
ine.
3rd q
tr 2
007
QPR
re
ceiv
ed,
asse
ssed
and
fo
rwar
ded
to
NT
and
Budg
et
Com
mitt
ee
on d
eadl
ine.
Busi
ness
Insi
ght F
olde
r (B
IF) s
yste
m u
tilis
ed fo
r pr
ovin
cial
MTE
C
proc
esse
s.
Not
ap
plic
able
. N
ot
appl
icab
le.
Con
trib
utio
n in
volv
emen
t fr
om
mul
tiple
co
mpo
nent
s of
PT
in
MTE
C
asse
ssm
ents
.
Not
ap
plic
able
. C
ontr
ibut
ion
invo
lvem
ent
from
m
ultip
le
com
pone
nts
of P
T in
M
TEC
1
asse
ssm
ents
.
Con
trib
utio
n in
volv
emen
t fr
om
mul
tiple
co
mpo
nent
s of
PT
in
MTE
C 2
as
sess
men
ts.
Not
ap
plic
able
.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
156
Sub-
prog
ram
me
2.5:
Bu
dget
man
agem
ent
Stra
tegi
c G
oal 8
: To
pro
mot
e ef
fect
ive
finan
cial
reso
urce
allo
catio
n.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
2.
Prom
ote
over
all
stra
tegi
c go
al o
f PT
to
unde
rsta
nd lo
cal
gove
rnm
ent a
nd li
ne
depa
rtm
ents
’ cor
e bu
sine
ss, f
unct
ions
, an
d pr
ogre
ss.
(con
tinue
d)
2.2
Prom
ote
co-o
pera
tion
acro
ss u
nits
with
in
Prov
inci
al T
reas
ury
to b
ette
r und
erst
and
situ
atio
n an
d ch
alle
nges
of l
ocal
go
vern
men
t.
BIF
syst
em u
tilis
ed fo
r lo
cal g
over
nmen
t MTE
C
proc
esse
s.
Initi
al
plan
ning
an
d co
nsul
tatio
n.
50%
im
plem
enta
tio
n.
Con
trib
utio
n in
volv
emen
t fr
om
mul
tiple
co
mpo
nent
s of
PT
in
MTE
C
asse
ssm
ents
.
Con
trib
utio
n in
volv
emen
t fr
om
mul
tiple
co
mpo
nent
s of
PT
in
MTE
C
3ass
essm
ents
..
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
.
2.
3 En
sure
pro
per
elec
tron
ic fi
ling
syst
em m
anag
ed
effic
ient
ly.
Elec
tron
ic d
ocum
ents
ac
cess
ible
on
PT d
atab
ase.
U
nder
de
velo
pmen
t.
Und
er
deve
lopm
ent
Fur
ther
de
velo
pmen
tFu
rthe
r de
velo
pmen
t Fu
rthe
r de
velo
pmen
tFu
rthe
r de
velo
pmen
tFu
rthe
r de
velo
pmen
t
3.
Impr
ove
alig
nmen
t be
twee
n pr
ovin
cial
pr
iori
ties
and
loca
l go
vern
men
t ID
Ps a
nd
impr
ove
qual
ity a
nd
tran
spar
ency
of l
ocal
go
vern
men
t bud
gets
.
3.1
Pr
ovid
e an
alys
is a
nd
supp
ort t
o m
unic
ipal
ities
in th
e dr
aftin
g of
thei
r bu
dget
s in
ord
er to
im
prov
e qu
ality
and
al
ignm
ent b
etw
een
mun
icip
al a
nd
prov
inci
al b
udge
ts.
Qua
lity
of e
ngag
emen
ts
and
asse
ssm
ents
. Sh
ared
re
spon
-si
bilit
ies
with
Pub
lic
Fina
nce,
w
ith
func
tion
grad
ually
sh
ifted
to
Budg
et
Offi
ce.
Con
side
-ra
tion,
co
mm
i-tm
ents
to
reco
m-
men
datio
ns
and
disc
ussi
on o
f Pr
ovin
cial
in
put b
y C
ounc
ils.
Con
side
-ra
tion,
co
mm
it-m
ents
to
reco
m-
men
datio
ns
and
disc
ussi
on o
f Pr
ovin
cial
in
put b
y C
ounc
ils.
LGM
TEC
3
mun
icip
al
asse
ssm
ents
an
d vi
sits
an
d co
nsid
e-ra
tion
of
reco
m-
men
datio
ns
by m
unic
ipal
co
unci
ls.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
.
Num
ber o
f dra
ft bu
dget
as
sess
men
ts
Not
ap
plic
able
. N
ot
appl
icab
le.
30
30 M
unic
ipal
as
sess
men
ts
and
visi
ts.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
.
Due
dat
e of
ass
essm
ents
N
ot
appl
icab
le.
Not
ap
plic
able
. 30
Apr
il A
sses
smen
ts
com
plet
ed
by 3
0 A
pril.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
157
Sub-
prog
ram
me
2.5:
Bu
dget
man
agem
ent
Stra
tegi
c G
oal 8
: To
pro
mot
e ef
fect
ive
finan
cial
reso
urce
allo
catio
n.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
3.
Impr
ove
alig
nmen
t be
twee
n pr
ovin
cial
pr
iori
ties
and
loca
l go
vern
men
t ID
Ps a
nd
impr
ove
qual
ity a
nd
tran
spar
ency
of l
ocal
go
vern
men
t bud
gets
. (c
ontin
ued)
3.2
Pr
ovid
e ov
ersi
ght o
f m
unic
ipal
bud
get
proc
ess
to im
prov
e al
ignm
ent.
Tim
ely
rece
ipt o
f tab
led
and
adop
ted
budg
ets
and
on-li
ne p
ublic
atio
n of
ad
opte
d bu
dget
.
Shar
ed
resp
on-
sibi
litie
s w
ith P
ublic
Fi
nanc
e,
with
fu
nctio
n gr
adua
lly
shift
ed to
Bu
dget
O
ffice
.
25%
impl
e-m
enta
tion.
90
%
impl
emen
-ta
tion.
90%
im
plem
en-
tatio
n on
ta
bled
bu
dget
s.
90%
im
plem
en-
tatio
n on
ap
prov
ed
budg
ets.
Not
ap
plic
able
. N
ot
appl
icab
le.
Num
ber o
f ass
essm
ents
of
2007
/08
SDBI
Ps.
Not
ap
plic
able
. N
ot
appl
icab
le.
30
Not
ap
plic
able
. 30
N
ot
appl
icab
le.
Not
ap
plic
able
.
Due
dat
e of
ass
essm
ents
of
2007
/08
SDBI
Ps.
Not
ap
plic
able
. N
ot
appl
icab
le.
31 A
ugus
t N
ot
appl
icab
le.
Ass
essm
ents
co
mpl
eted
by
31
Aug
ust.
Not
ap
plic
able
. N
ot
appl
icab
le.
4.
Enha
nce
the
impl
emen
tatio
n an
d im
pact
of l
ocal
go
vern
men
t bud
gets
an
d ID
Ps to
impr
ove
serv
ice
deliv
ery
and
addr
ess
the
soci
o ec
onom
ic n
eeds
of t
he
com
mun
ity.
4.1
Trac
k an
d as
sess
lo
cal g
over
nmen
t bu
dget
im
plem
enta
tion
agai
nst S
DBI
P fo
r ef
ficie
ncy
and
effe
ctiv
enes
s of
se
rvic
e de
liver
y.
Num
ber o
f ass
essm
ents
of
2007
/08
mid
yea
r pe
rfor
man
ce re
port
s ag
ains
t SD
BIPs
.
Not
ap
plic
able
. N
ot
appl
icab
le.
30
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. 30
Due
dat
e of
ass
essm
ents
of
2007
/08
mid
yea
r pe
rfor
man
ce re
port
s ag
ains
t SD
BIPs
.
Not
ap
plic
able
. N
ot
appl
icab
le.
28 F
ebru
ary
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. A
sses
smen
ts
com
plet
ed
by
28 F
ebru
ary.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
158
Sub-
prog
ram
me
2.6:
Pr
ogra
mm
e Su
ppor
t: Pu
blic
Fi
nanc
e G
ener
ic S
trat
egic
Goa
l: To
fac
ilita
te t
he e
ffici
ent
and
co-o
rdin
ated
adm
inis
trat
ion
and
man
agem
ent
of t
he s
ub-p
rogr
amm
e:
Prog
ram
me
Supp
ort:
Pub
lic F
inan
ce.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
1.
Ren
deri
ng
adm
inis
trat
ive
supp
ort s
ervi
ces
to
ensu
re th
e ef
fect
ive
oper
atio
nal
man
agem
ent o
f the
un
it.
1.1
Smoo
th a
nd
effe
ctiv
e fu
nctio
ning
of
the
com
pone
nt.
Hou
rs tu
rnar
ound
tim
e fo
r man
agem
ent o
f op
erat
iona
l fin
ance
s,
hum
an re
sour
ces
and
logi
stic
al is
sues
.
48 h
ours
. 48
hou
rs
24 h
ours
. 24
hou
rs.
24 h
ours
. 24
hou
rs.
24 h
ours
.
2.
Cap
acita
te a
nd tr
ain
adm
inis
trat
ive
supp
ort a
nd li
ne
func
tion
staf
f.
2.1
Trai
ned
and
capa
cita
ted
adm
inis
trat
ive
supp
ort a
nd li
ne
func
tion
staf
f.
Num
ber o
f tra
inin
g in
terv
entio
ns p
er s
taff
mem
ber.
Not
ap
plic
able
. N
ot
appl
icab
le.
2 2
2 2
2
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
159
Sub-
prog
ram
me
2.7:
Pr
ovin
cial
Gov
ernm
ent
Fina
nce
Stra
tegi
c G
oal 9
: To
ens
ure
effic
ient
bud
get m
anag
emen
t in
prov
inci
al d
epar
tmen
ts.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
1.
Prov
ide
polic
y ad
vice
, ef
fect
ive
tech
nica
l and
st
rate
gic
supp
ort a
nd a
ch
ange
age
nt s
ervi
ce to
pr
ovin
cial
de
part
men
ts.
1.1
R
elev
ant a
nd
effe
ctiv
e ad
viso
ry
serv
ice.
Max
imum
turn
arou
nd
time
to p
rovi
de q
ualit
y ad
vice
rela
ting
to e
ffici
ent
in-y
ear b
udge
ts
man
agem
ent.
Rel
evan
t and
ef
fect
ive
advi
ce.
Rel
evan
t and
ef
fect
ive
advi
ce.
10 w
orki
ng
days
. 10
wor
king
da
ys.
10 w
orki
ng
days
. 10
wor
king
da
ys.
10 w
orki
ng
days
.
2.
Impr
ove
inpu
t-out
put
sequ
enci
ng o
f in
form
atio
n an
d th
e qu
ality
of t
he la
tter
with
in th
e bu
dget
pr
oces
ses.
2.1
C
redi
ble
MTE
F an
d A
djus
tmen
ts B
udge
t to
impr
ove
tran
spar
ency
and
al
ignm
ent.
.
Inpu
ts in
to M
TBPS
,, bu
dget
ove
rvie
w a
nd
Estim
ates
of E
xpen
ditu
re
100%
10
0%
Mee
ting
of
due
date
s as
pe
r Bud
get
cale
ndar
.
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
Inpu
t int
o M
TBPS
. C
ompi
le
estim
ates
of
expe
nditu
re
and
inpu
t in
budg
et
over
view
.
Bi
late
ral
MTE
C
hear
ings
.
Bila
tera
l M
TEC
he
arin
gs.
Bila
tera
l M
TEC
he
arin
gs in
Se
ptem
ber/
O
ctob
er a
nd
Janu
ary.
Wor
k in
pr
ogre
ss.
MTE
C 1
he
arin
gs.
Wor
k in
pr
ogre
ss.
MTE
C 2
he
arin
gs.
2
Ass
ess-
men
ts p
er
depa
rtm
ent.
3 A
sses
s-m
ents
per
de
part
men
t.
3 A
sses
sed-
bu
dget
do
cum
ents
pe
r de
part
men
t.
Wor
k in
pr
ogre
ss.
13 a
sses
sed
budg
et
docu
men
ts.
Wor
k in
pr
ogre
ss.
13 a
sses
sed
budg
et
docu
men
ts.
Com
pile
and
colla
te th
e A
djus
tmen
ts E
stim
ates
.
Adj
ustm
ent
budg
et
tabl
ed in
N
ovem
ber.
Adj
ustm
ent
budg
et,
bill
and
sche
dule
s ta
bled
w
ithin
one
m
onth
of
natio
nal
adju
stm
ents
.
Adj
ustm
ent
budg
et,
bill
and
sche
dule
s ta
bled
w
ithin
one
m
onth
of
natio
nal
adju
stm
ents
.
In p
rinc
iple
ap
prov
al o
f ro
llove
rs.
- Pl
anni
ng
and
form
at
deve
lop-
men
t. -
App
rove
ro
llove
rs.
Tabl
ing
of
Adj
ustm
ents
Es
timat
es.
Not
ap
plic
able
.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
160
Sub-
prog
ram
me
2.7:
Pr
ovin
cial
Gov
ernm
ent
Fina
nce
Stra
tegi
c G
oal 9
: To
ens
ure
effic
ient
bud
get m
anag
emen
t in
prov
inci
al d
epar
tmen
ts.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Tim
e at
whi
ch IY
M
repo
rts
are
prod
uced
N
umbe
r of I
YM
repo
rts.
Mon
thly
(s
ectio
n 40
) an
d qu
arte
rly
(sec
tion
32)
IYM
repo
rts.
Mon
thly
(s
ectio
n 40
) an
d qu
arte
rly
(sec
tion
32)
IYM
repo
rts.
22nd
of e
ach
Mon
th.
30 d
ays
afte
r en
d of
qu
arte
r 13
Dep
art-
men
tal a
nd 1
co
nsol
idat
ed
repo
rt e
ach
mon
th a
nd
per q
uart
er
13 x
3 IY
M
repo
rts.
3
cons
oli-
date
d re
port
s.1
quar
terl
y re
port
.
13 x
3 IY
M
repo
rts.
3
cons
oli-
date
d re
port
s.1
quar
terl
y re
port
.
13 x
3 IY
M
repo
rts.
3
cons
oli-
date
d re
port
s.1
quar
terl
y re
port
.
13 x
3 IY
M
repo
rts.
3
cons
olid
ated
re
port
s.
1 qu
arte
rly
repo
rt.
3.
Dev
elop
effe
ctiv
enes
s of
in-y
ear
expe
nditu
re
mon
itori
ng s
yste
ms
tow
ards
atta
inin
g a
leve
l 4 a
udita
ble
orga
nisa
tion.
3.1
Ade
quat
e m
echa
nism
s in
pla
ce
for i
mpr
oved
in-y
ear
expe
nditu
re
man
agem
ent.
Max
imum
leve
ls o
f und
er
spen
ding
Ti
me
of tr
end
anal
ysis
re
port
Qua
rter
ly
and
annu
al
tren
d
anal
ysis
re
port
s.
Qua
rter
ly
and
annu
al
perf
orm
ance
an
alys
is
repo
rts
to
prev
ent
over
-sp
endi
ng,
smoo
thin
g of
ex
pend
iture
an
d lim
it un
der
spen
ding
to
1% o
vera
ll.
Qua
rter
ly
and
annu
al
perf
orm
ance
an
alys
is
repo
rts
to
prev
ent
over
- sp
endi
ng,
smoo
thin
g of
ex
pend
iture
an
d lim
it un
der-
sp
endi
ng to
1%
ove
rall.
13 Q
uart
erly
pe
rfor
man
ce
anal
ysis
re
port
.
13 Q
uart
erly
pe
rfor
man
ce
anal
ysis
re
port
.
13 Q
uart
erly
pe
rfor
man
ce
anal
ysis
re
port
.
13 Q
uart
erly
an
d an
nual
pe
rfor
man
ce
anal
ysis
re
port
.
Num
ber o
f rep
orts
to
Cab
inet
and
Bud
get
Com
mitt
ee
Qua
rter
ly
expe
nditu
re
repo
rts
to
Cab
inet
7 Q
uart
erly
ex
pend
iture
an
d pe
rfor
-m
ance
re
port
s to
C
abin
et a
nd
Budg
et
Com
mitt
ee.
8 Q
uart
erly
ex
pend
iture
an
d pe
rfor
-m
ance
re
port
s to
C
abin
et a
nd
Budg
et
Com
mitt
ee.
2 R
epor
ts.
2 R
epor
ts.
2 Re
port
s.
2 Re
port
s.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
161
Sub-
prog
ram
me
2.7:
Pr
ovin
cial
Gov
ernm
ent
Fina
nce
Stra
tegi
c G
oal 9
: To
ens
ure
effic
ient
bud
get m
anag
emen
t in
prov
inci
al d
epar
tmen
ts.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
3.
Dev
elop
effe
ctiv
enes
s of
in-y
ear
expe
nditu
re
mon
itori
ng s
yste
ms
tow
ards
atta
inin
g a
leve
l 4 a
udita
ble
orga
nisa
tion.
(c
ontin
ued)
3.1
Ade
quat
e m
echa
nism
s in
pla
ce
for i
mpr
oved
in-y
ear
expe
nditu
re
man
agem
ent
(con
tinue
d)
Num
ber o
f effi
cien
cy
repo
rts
on a
qua
rter
ly
basi
s fo
cusi
ng o
n co
nditi
onal
gra
nts,
co
mpe
nsat
ion
of
empl
oyee
s, tr
ansf
er
paym
ents
, ear
mar
ked
allo
catio
ns a
nd g
oods
and
se
rvic
es.
Not
ap
plic
able
. C
omm
ence
ef
ficie
ncy
initi
ativ
es
(leas
t cos
t an
alys
is),
focu
sing
on
rese
arch
, and
co
mpe
n-sa
tion
of
empl
oyee
s,
cons
ulta
nts
and
tran
sfer
s.
5 R
epor
ts.
2 R
epor
ts
1 R
epor
t 1
Rep
ort
1 R
epor
t
Num
ber o
f ser
vice
de
liver
y vi
sits
to e
nhan
ce
know
ledg
e of
D
epar
tmen
ts.
Not
ap
plic
able
. A
d-ho
c vi
sits
. 48
dep
art-
men
tal
serv
ice
deliv
ery
visi
ts.
1 vi
sit p
er
depa
rtm
ent
x 12
.
1 vi
sit p
er
depa
rtm
ent
x 12
.
1 vi
sit p
er
depa
rtm
ent
x 12
.
1 vi
sit p
er
depa
rtm
ent x
12
.
Dat
e at
whi
ch IY
M to
ol fo
r pu
blic
ent
ities
is in
pla
ce.
Not
ap
plic
able
. N
ot
appl
icab
le
Co-
ordi
nate
d de
velo
pmen
t of
pub
lic
entit
y in
-ye
ar
mon
itori
ng
repo
rtin
g to
ol b
y Se
ptem
ber
2007
.
Wor
k in
pr
ogre
ss
Prot
otyp
e ro
llout
to
WC
G
ambl
ing
Boar
d &
C
ape
Nat
ure.
Test
ing
Test
ing
and
fine-
tuni
ng
for r
ollo
ut
into
all
publ
ic
entit
ies
by
1 A
pril
2008
.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
162
Sub-
prog
ram
me
2.8:
Lo
cal G
over
nmen
t Fin
ance
St
rate
gic
Goa
l 10:
To
ensu
re e
ffici
ent b
udge
t man
agem
ent i
n m
unic
ipal
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
1.
Prov
ide
polic
y ad
vice
, ef
fect
ive
tech
nica
l and
st
rate
gic
supp
ort a
nd
a ch
ange
age
nt s
ervi
ce
to m
unic
ipal
ities
1.1
R
elev
ant a
nd
effe
ctiv
e ad
viso
ry
serv
ice
to im
prov
e co
mpl
ianc
e w
ith th
e lo
cal g
over
nmen
t fin
anci
al le
gisl
atio
n fr
amew
ork.
Max
imum
turn
arou
nd
time
to p
rovi
de q
ualit
y ad
vice
rela
ting
to e
ffici
ent
in-y
ear b
udge
ts
man
agem
ent.
Rel
evan
t and
ef
fect
ive
advi
ce.
Rel
evan
t and
ef
fect
ive
advi
ce.
10 w
orki
ng
days
.
10 w
orki
ng
days
. 10
wor
king
da
ys.
10 w
orki
ng
days
. 10
wor
king
da
ys.
Inpu
ts in
to M
TBPS
, A
djus
tmen
ts b
udge
t, bu
dget
ove
rvie
w a
nd
Estim
ates
of E
xpen
ditu
re
100%
10
0%
Mee
ting
of
due
date
s as
pe
r LG
- Bu
dget
ca
lend
ar.
Inpu
ts in
to
LG M
TEC
3
Wor
k in
pr
ogre
ss
Inpu
t int
o M
TBPS
and
A
djus
tmen
ts
estim
ate
and
LG M
TEC
1
Inpu
ts in
to
estim
ates
of
expe
nditu
re,
budg
et
over
view
an
d LG
M
TEC
2.
2.
Impr
ove
inpu
t-out
put
sequ
enci
ng o
f in
form
atio
n an
d th
e qu
ality
ther
eof w
ithin
th
e bu
dget
pro
cess
es.
2.1
C
redi
ble
MTR
EF a
nd
Prov
inci
al/
Loca
l Int
erfa
ce to
im
prov
e th
e al
ignm
ent o
f the
pl
anni
ng a
nd
expe
nditu
re
prio
ritie
s of
pr
ovin
cial
and
loca
l go
vern
men
t.
Num
ber o
f ass
essm
ent
repo
rts
per m
unic
ipal
ity.
30
asse
ssm
ent
repo
rts
30
asse
ssm
ent
repo
rts
30
asse
ssm
ent
repo
rts
LG M
TEC
3
with
30
repo
rts
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
.
Dat
e of
Pub
licat
ion
of
allo
catio
ns to
m
unic
ipal
ities
dur
ing
the
mai
n an
d ad
just
ed b
udge
t pr
oces
s in
line
with
the
pres
crib
ed fo
rmat
s an
d tim
elin
es.
Mar
ch 2
006
Mar
ch 2
007
Mar
ch 2
008
Not
ap
plic
able
. N
ot
appl
icab
le.
1 ga
zette
re
flect
ing
the
prov
inci
al
adju
sted
al
loca
tions
to
mun
icip
aliti
es.
1 ga
zette
re
flect
ing
the
prov
inci
al
allo
catio
ns to
m
unic
ipal
itie
s ov
er th
e M
TEF
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
163
Sub-
prog
ram
me
2.8:
Lo
cal G
over
nmen
t Fin
ance
St
rate
gic
Goa
l 10:
To
ensu
re e
ffici
ent b
udge
t man
agem
ent i
n m
unic
ipal
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
3.
Dev
elop
effe
ctiv
enes
s of
in-y
ear e
xpen
ditu
re
mon
itori
ng s
yste
ms
tow
ards
atta
inin
g le
vel 3
aud
itabl
e or
gani
satio
ns.
3.1
Ade
quat
e m
echa
nism
s in
pla
ce
for i
mpr
oved
In-
year
exp
endi
ture
m
anag
emen
t.
Tim
e at
whi
ch IY
M
repo
rts
are
prod
uced
. Pr
elim
inar
y re
port
s co
mpi
led.
4 re
port
s.
22nd
w
orki
ng d
ay
of e
ach
Mon
th.
3 m
onth
ly-
cons
olid
ated
re
port
s fo
r m
unic
i-pa
litie
s by
du
e da
te.
3 m
onth
ly-
cons
olid
ated
re
port
s fo
r m
unic
i-pa
litie
s by
du
e da
te.
3 m
onth
ly-
cons
olid
ated
re
port
s for
m
unic
i-pa
litie
s by
du
e da
te.
3 m
onth
ly-
cons
olid
ated
re
port
s fo
r m
unic
i-pa
litie
s by
du
e da
te.
Num
ber o
f IY
M re
port
s pr
oduc
ed.
Not
ap
plic
able
. 60
reve
nue
asse
ssm
ent
repo
rts
Con
soli-
date
d re
port
30
day
s af
ter
end
of
quar
ter.
90
expe
nditu
re
asse
ssm
ent
repo
rts.
90
expe
nditu
re
asse
ssm
ent
repo
rts.
90
expe
nditu
re
asse
ssm
ent
repo
rts.
90
expe
nditu
re
asse
ssm
ent
repo
rts.
Num
ber o
f gaz
ette
d ex
pend
iture
repo
rts
cons
olid
ated
with
the
reve
nue
side
pro
duce
d by
Fi
scal
Pol
icy
(Loc
al
Gov
ernm
ent)
subm
itted
to
Cab
inet
and
tabl
ed in
Pr
ovin
cial
Par
liam
ent.
Not
ap
plic
able
. 2
gaze
tted
repo
rts.
4
gaze
tted
repo
rts.
1
gaze
tted
repo
rt fo
r la
st q
uart
er
2006
/07,
su
bmis
sion
to
Cab
inet
an
d ta
blin
g.
1 ga
zette
d re
port
for
first
qua
rter
20
07/0
8,
subm
issi
on
to C
abin
et
and
tabl
ing.
1 ga
zette
d re
port
for
seco
nd
quar
ter
2007
/08,
su
bmis
sion
to
Cab
inet
an
d ta
blin
g.
1 ga
zette
d re
port
for
thir
d qu
arte
r 20
07/0
8,
subm
issi
on
to C
abin
et
and
tabl
ing.
Num
ber o
f ser
vice
de
liver
y vi
sits
to e
nhan
ce
know
ledg
e of
M
unic
ipal
ities
.
Not
ap
plic
able
. A
d-ho
c vi
sits
. 12
0 m
unic
ipal
se
rvic
e de
liver
y vi
sits
.
1 vi
sit p
er
mun
icip
ality
x
30
1 vi
sit p
er
mun
icip
ality
x
30
1 vi
sit p
er
mun
icip
ality
x
30
1 vi
sit p
er
mun
icip
ality
x
30
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
164
Sub-
prog
ram
me
2.8:
Lo
cal G
over
nmen
t Fin
ance
St
rate
gic
Goa
l 10:
To
ensu
re e
ffici
ent b
udge
t man
agem
ent i
n m
unic
ipal
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
4.
Dev
elop
intr
a D
epar
tmen
t, in
tra
prov
inci
al, i
nter
pr
ovin
cial
and
go
vern
men
t co-
ordi
natin
g st
ruct
ures
an
d sy
stem
s.
4.1
Func
tiona
l int
ra a
nd
inte
r gov
ernm
enta
l co
-ord
inat
ing
stru
ctur
es a
nd
inst
itutio
ns (f
orum
s)
that
rela
te to
pl
anni
ng a
nd
finan
cial
mat
ters
.
Rel
evan
t and
effe
ctiv
e co
-or
dina
tion.
D
esig
nate
d as
MFM
A
coor
dina
tor
and
mai
n dr
iver
of
MFM
A
impl
emen
tat
ion.
MFM
A
coor
dina
ting
role
co
ntin
ued
and
sele
cted
M
FMA
re
spon
-si
bilit
ies
dece
n-tr
alis
ed to
ot
her u
nits
.
Full
impl
emen
-ta
tion
of
oper
atio
nal
plan
.
Mon
itori
ng
and
eval
uatio
n.
Mon
itori
ng
and
eval
uatio
n.
Mon
itori
ng
and
eval
uatio
n.
Mon
itori
ng
and
eval
uatio
n.
Num
ber o
f CFO
For
ums.
Te
rms
of
reve
renc
e fo
r C
FO fo
rum
fin
alis
ed.
2 M
eetin
gs.
4 qu
arte
rly
CFO
For
um
mee
tings
.
1 C
FO
Foru
m
mee
ting.
1 C
FO
Foru
m
mee
ting.
1 C
FO
Foru
m
mee
ting.
1 C
FO
Foru
m
mee
ting.
Tim
ely
subm
issi
on o
f re
turn
form
s.
Not
ap
plic
able
.
Full
com
plia
nce.
Su
bmis
sion
of
qua
rter
ly
retu
rn fo
rms
with
in 3
0 da
ys o
f end
of
qua
rter
.
30 Q
uart
erly
re
turn
form
s.
30 Q
uart
erly
re
turn
form
s.
30 Q
uart
erly
re
turn
form
s.
30 Q
uart
erly
re
turn
form
s.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
165
Prog
ram
me
3: A
sset
and
Lia
bilit
ies
Man
agem
ent
Su
b-pr
ogra
mm
e 3.
1:
Prog
ram
me
Supp
ort
Gen
eric
Str
ateg
ic G
oal :
To
faci
litat
e th
e ef
ficie
nt a
nd c
o-or
dina
ted
adm
inis
trat
ion
and
man
agem
ent o
f the
pro
gram
me.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 E
stim
ate
2007
/08
Bud
get
Qua
rter
1
Qua
rter
2
Qua
rter
3
Qua
rter
4
1.
Ren
deri
ng
adm
inis
trat
ive
supp
ort
serv
ices
to e
nsur
e th
e ef
fect
ive
oper
atio
nal
man
agem
ent o
f the
un
it.
1.1
Smoo
th a
nd e
ffect
ive
func
tioni
ng o
f the
co
mpo
nent
.
Hou
rs tu
rn a
roun
d tim
e fo
r man
agem
ent o
f op
erat
iona
l fin
ance
s,
hum
an re
sour
ces
and
logi
stic
al is
sues
.
48 h
ours
. 48
hou
rs
24 h
ours
. 24
hou
rs.
24 h
ours
. 24
hou
rs.
24 h
ours
.
2.
Cap
acita
te a
nd tr
ain
adm
inis
trat
ive
supp
ort
and
line
func
tion
staf
f.
2.1
Trai
ned
and
capa
cita
ted
adm
inis
trat
ive
supp
ort a
nd li
ne
func
tion
staf
f.
Num
ber o
f tra
inin
g in
terv
entio
ns p
er s
taff
mem
ber.
Not
ap
plic
able
. N
ot
appl
icab
le.
2 2
2 2
2
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
166
Sub-
prog
ram
me
3.2:
Fi
nanc
ial A
sset
Man
agem
ent
Stra
tegi
c G
oal 1
1:
To fa
cilit
ate
the
effe
ctiv
e an
d ef
ficie
nt m
anag
emen
t of f
inan
cial
ass
ets.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 E
stim
ate
2007
/08
Bud
get
Qua
rter
1
Qua
rter
2
Qua
rter
3
Qua
rter
4
The
daily
dev
iatio
n be
twee
n tr
ansf
ers
and
actu
al e
xpen
ditu
re.
Targ
et
exce
eded
(d
evia
tion
<1.3
%)
100%
of
targ
et.
2%
2%
2%
2%
2%
1.
Ensu
re e
ffect
ive
cont
rol a
nd
man
agem
ent o
f the
Pr
ovin
cial
Rev
enue
Fu
nd.
1.1
Impr
ove
the
perf
orm
ance
of
Prov
inci
al R
even
ue
Fund
to m
inim
ise
borr
owin
g co
sts
and
max
imis
e re
turn
s fr
om in
vest
men
ts.
The
wee
kly
man
ual
rele
asin
g of
pay
men
ts o
n BA
S as
per
the
pres
crib
ed
paym
ent s
ched
ule.
Targ
et
exce
eded
10
0% o
f ta
rget
. Pr
edet
erm
ined
wee
kly
date
s.
Pred
eter
min
ed w
eekl
y da
tes.
Pred
eter
min
ed w
eekl
y da
tes.
Pred
eter
min
ed w
eekl
y da
tes.
Pred
eter
min
ed w
eekl
y da
tes.
Faci
litat
e an
d m
onito
r the
PR
F to
ens
ure
that
all
mon
eys
due
are
rece
ived
in
acc
orda
nce
with
the
mut
ually
agr
eed
upon
N
atio
nal p
aym
ent
sche
dule
.
100%
ac
hiev
ed.
100%
ac
hiev
ed.
Pre-
dete
rmin
ed
wee
kly/
m
onth
ly
date
.
Pred
eter
min
ed w
eekl
y/
mon
thly
da
tes
Pre-
dete
rmin
ed
wee
kly/
m
onth
ly
date
s
Pre-
dete
rmin
ed
wee
kly/
m
onth
ly
date
s
Pre-
dete
rmin
ed
wee
kly/
m
onth
ly
date
s
Subm
issi
on o
f Ann
ual
Fina
ncia
l Sta
tem
ents
to
satis
fact
ion
of th
e of
fice
of
the
AG
.
100%
ac
hiev
ed.
100%
ac
hiev
ed.
End
of
Aug
ust.
Not
ap
plic
able
. A
ugus
t 200
7 C
lean
repo
rt
by A
G.
Not
ap
plic
able
.
Ann
ual s
ubm
issi
on o
f the
co
nsol
idat
ed P
rovi
ncia
l ca
sh fl
ow p
roje
ctio
ns in
te
rms
of th
e PF
MA
on
a pr
edet
erm
ined
dat
e by
N
T.
100%
co
mpl
ianc
e.
100%
co
mpl
ianc
e.
Mar
ch
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. M
arch
200
8
D
aily
inve
stm
ent o
f su
rplu
s fu
nds
at re
puta
ble
finan
cial
inst
itutio
ns a
nd
Cor
pora
tion
of P
ublic
D
epos
its (C
PD) i
n ac
cord
ance
with
an
appr
oved
inve
stm
ent
polic
y.
Targ
et
exce
eded
. 10
0%
achi
eved
. Bu
dget
ed
figur
e,
subj
ect t
o ec
onom
ic
vari
able
s, e
g.
Infla
tion.
8 m
illio
n 13
mill
ion
13,1
28
mill
ion
13 m
illio
n
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
167
Sub-
prog
ram
me
3.2:
Fi
nanc
ial A
sset
Man
agem
ent
Stra
tegi
c G
oal 1
1:
To fa
cilit
ate
the
effe
ctiv
e an
d ef
ficie
nt m
anag
emen
t of f
inan
cial
ass
ets.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 E
stim
ate
2007
/08
Bud
get
Qua
rter
1
Qua
rter
2
Qua
rter
3
Qua
rter
4
2.
Ren
der e
ffect
ive
tech
nica
l, st
rate
gic
supp
ort a
nd tr
aini
ng
to P
rovi
ncia
l D
epar
tmen
ts a
nd
Loca
l Gov
ernm
ent
whe
re a
pplic
able
.
2.1
Build
pro
vinc
ial
capa
city
to c
ontr
ibut
e to
impr
ovem
ent o
f m
anag
emen
t of
finan
cial
ass
ets.
Acc
essi
bilit
y to
a fu
lly
oper
atio
nal h
elpd
esk
man
aged
by
skill
ed s
taff
rend
erin
g se
rvic
e to
all
user
s.
100%
ac
cess
ibili
ty.
100%
ac
cess
ibili
ty.
9 ho
urs
per
day.
9
hour
s pe
r da
y.
9 ho
urs
per
day
9 ho
urs
per
day
9 ho
urs
per
day
Num
ber o
f mun
icip
aliti
es
mon
itore
d an
d ad
vise
d ac
cord
ing
to th
e M
FMA
.
100%
co
mpl
ianc
e.
100%
co
mpl
ianc
e.
30 m
unic
i-pa
litie
s 8
mun
ici-
palit
ies
8 m
unic
i-pa
litie
s 6
mun
ici-
palit
ies
8 m
unic
i-pa
litie
s 3.
C
ompl
ianc
e w
ith th
e PF
MA
, MFM
A
acco
untin
g po
licie
s,
regu
latio
ns a
nd
guid
elin
es.
3.1
Faci
litat
e th
e im
plem
enta
tion
of
the
Mun
icip
al
Fina
nce
Man
agem
ent
Act
to im
prov
e ca
sh
man
agem
ent a
nd
repo
rtin
g.
Ass
essm
ents
of t
he IY
M
subm
itted
by
mun
icip
aliti
es in
resp
ect o
f ca
sh fl
ow m
anag
emen
t an
d pr
ovid
e fe
edba
ck a
nd
guid
ance
.
100%
co
mpl
ianc
e.
100%
co
mpl
ianc
e.
30 m
unic
i-pa
litie
s 30
mun
ici-
palit
ies
30 m
unic
i-pa
litie
s 30
mun
ici-
palit
ies
30 m
unic
i-pa
litie
s
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
168
Sub-
prog
ram
me
3.3:
M
ovea
ble
Ass
et M
anag
emen
t St
rate
gic
Goa
l 12:
To
faci
litat
e th
e ef
fect
ive
and
effic
ient
man
agem
ent o
f mov
able
ass
ets.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Num
ber o
f tra
inin
g in
terv
entio
ns a
rran
ged
on
SCM
for p
rovi
ncia
l de
part
men
ts.
90 o
ffici
als
trai
ned.
60
offi
cial
s tr
aine
d.
3 tr
aini
ng
inte
rven
tions
. N
ot
App
licab
le
1 tr
aini
ng
inte
rven
tion.
1
trai
ning
in
terv
entio
ns.
1 tr
aini
ng
inte
rven
tions
.
Num
ber o
f tra
inin
g in
terv
entio
ns a
rran
ged
on
SCM
for m
unic
ipal
ities
.
Not
ap
plic
able
. 40
offi
cial
s tr
aine
d.
2 tr
aini
ng
inte
rven
tions
.
Not
ap
plic
able
. 1
trai
ning
in
terv
entio
ns.
Not
A
pplic
able
. 1
trai
ning
in
terv
entio
n.
Dev
elop
Pra
ctic
e N
otes
an
d G
uide
lines
for
mun
icip
aliti
es o
n SC
M.
Not
A
pplic
able
N
ot
App
licab
le
Det
erm
ined
by
Nat
iona
l Tr
easu
ry
and
own
asse
ssm
ents
.
Det
erm
ined
by
Nat
iona
l Tr
easu
ry
and
own
asse
ssm
ents
.
Det
erm
ined
by
Nat
iona
l Tr
easu
ry
and
own
asse
ssm
ents
.
Det
erm
ined
by
Nat
iona
l Tr
easu
ry
and
own
asse
ssm
ents
.
Det
erm
ined
by
Nat
iona
l Tr
easu
ry a
nd
own
asse
ssm
ents
.
1.
To e
nsur
e th
at
depa
rtm
ents
/ m
unic
ipal
ities
em
brac
e SC
M a
s a
stra
tegi
c di
rect
ive
that
de
liver
s co
ntin
ual c
ost
and
valu
e im
prov
emen
ts
resu
lting
in e
ffect
ive
futu
re p
lann
ing,
m
itiga
tion
of ri
sk in
SC
M le
vera
ged
buyi
ng p
ower
and
a
smoo
ther
acq
uisi
tion
proc
ess.
(Tha
t im
plie
s de
part
men
ts a
chie
ving
a
leve
l 4 a
udita
ble
ratin
g an
d m
unic
ipal
ities
ac
hiev
ing
a le
vel 3
au
dita
ble
ratin
g in
the
2007
/08
finan
cial
yea
r.)
1.1
Ass
ist p
rovi
ncia
l de
part
men
ts a
nd
mun
icip
aliti
es in
im
prov
ing
the
effic
ienc
y of
thei
r SC
M a
ctiv
ities
.
Issu
e of
PTI
’s, P
ract
ice
Not
es a
nd G
uide
lines
to
prov
inci
al d
epar
tmen
ts o
n SC
M a
nd A
sset
M
anag
emen
t.
Not
ap
plic
able
N
ot
App
licab
le.
Det
erm
ined
by
Nat
iona
l Tr
easu
ry
and
own
asse
ssm
ents
.
Det
erm
ined
by
Nat
iona
l Tr
easu
ry
and
own
asse
ssm
ents
.
Det
erm
ined
by
Nat
iona
l Tr
easu
ry
and
own
asse
ssm
ents
.
Det
erm
ined
by
Nat
iona
l Tr
easu
ry
and
own
asse
ssm
ents
.
Det
erm
ined
by
Nat
iona
l Tr
easu
ry a
nd
own
asse
ssm
ents
..
N
umbe
r of p
rovi
ncia
l tr
ansv
ersa
l con
trac
ts
arra
nged
.
2 co
ntra
cts
3 co
ntra
cts
faci
litat
ed
3 tr
ansv
ersa
l co
ntra
cts
W
ork
in
prog
ress
1
tran
sver
sal
cont
ract
fin
alis
ed.
Wor
k in
pr
ogre
ss
Rem
aini
ng 2
tr
ansv
ersa
l co
ntra
cts
final
ised
.
1.2
To p
rovi
de s
trat
egic
le
ader
ship
s an
d gu
idan
ce to
pr
ovin
cial
de
part
men
ts a
nd
mun
icip
aliti
es fo
r a
cost
effe
ctiv
e an
d va
lue
for m
oney
SC
M p
roce
ss.
Num
ber o
f mun
icip
al
tran
sver
sal c
ontr
acts
ar
rang
ed.
Not
ap
plic
able
. N
ot
appl
icab
le.
1 tr
ansv
ersa
l co
ntra
ct.
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
1 tr
ansv
ersa
l co
ntra
ct.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
169
Sub-
prog
ram
me
3.3:
M
ovea
ble
Ass
et M
anag
emen
t St
rate
gic
Goa
l 12:
To
faci
litat
e th
e ef
fect
ive
and
effic
ient
man
agem
ent o
f mov
able
ass
ets.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Num
ber o
f pro
vinc
ial
proc
urem
ent r
epor
ts o
n bi
ds a
war
ded
per v
ote.
Ass
essm
ent
of e
xist
ing
tech
nolo
gy.
12 re
port
s.
12 re
port
s
3 re
port
s.
3 re
port
s.
3 re
port
s.
3 re
port
s.
1.2
To p
rovi
de s
trat
egic
le
ader
ship
and
gu
idan
ce to
pr
ovin
cial
de
part
men
ts a
nd
mun
icip
aliti
es fo
r a
cost
effe
ctiv
e an
d va
lue
for m
oney
SC
M p
roce
ss.
(con
tinue
d)
Dev
elop
and
pro
mot
e a
BBBE
E/SM
ME
supp
lier
deve
lopm
ent p
rogr
amm
e fo
r pro
vinc
ial.
Dep
artm
ents
in li
aiso
n w
ith E
cono
mic
D
evel
opm
ent a
nd
Tour
ism
..
Not
ap
plic
able
. N
ot
appl
icab
le.
An
acce
ptab
le
mod
el o
r po
licy
in
plac
e.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. A
n ac
cept
able
m
odel
or
polic
y is
sued
to
pro
vinc
ial
depa
rtm
ents
.
Num
ber o
f SC
M v
alue
for
mon
ey a
nd a
sset
m
anag
emen
t ass
essm
ents
of
pro
vinc
ial d
epar
tmen
tal
site
s.
Not
ap
plic
able
. 12
ass
ess-
men
ts.
12 a
sses
s-m
ents
. 3
asse
ss-
men
ts.
3 as
sess
-m
ents
. 3
asse
ss-
men
ts.
3 as
sess
-m
ents
.
1.
To e
nsur
e th
at
depa
rtm
ents
/ m
unic
ipal
ities
em
brac
e SC
M a
s a
stra
tegi
c di
rect
ive
that
de
liver
s co
ntin
ual c
ost
and
valu
e im
prov
emen
ts
resu
lting
in e
ffect
ive
futu
re p
lann
ing,
m
itiga
tion
of ri
sk in
SC
M le
vera
ged
buyi
ng p
ower
and
a
smoo
ther
acq
uisi
tion
proc
ess.
(Tha
t im
plie
s de
part
men
ts a
chie
ving
a
leve
l 4 a
udita
ble
ratin
g an
d m
unic
ipal
ities
ac
hiev
ing
a le
vel 3
au
dita
ble
ratin
g in
the
2007
/08
finan
cial
yea
r.)
(con
tinue
d)
1.3
To m
onito
r pr
ovin
cial
de
part
men
ts a
nd
mun
icip
aliti
es to
im
prov
e go
od
gove
rnan
ce a
nd
valu
e cr
eatio
n in
Su
pply
Cha
in
Man
agem
ent.
Num
ber o
f val
ue fo
r m
oney
SC
M a
sses
smen
ts
of m
unic
ipal
ities
.
Not
ap
plic
able
. 5
asse
ss-
men
ts.
5 as
sess
-m
ents
. 1
asse
ss-
men
t. 1
asse
ss-
men
ts
2 as
sess
-m
ents
. 1
asse
ss-
men
t.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
170
Su
b-pr
ogra
mm
e 3.
4:
Imm
ovab
le A
sset
M
anag
emen
t St
rate
gic
Goa
l 13:
To
fac
ilita
te t
he e
ffect
ive
and
effic
ient
man
agem
ent
of i
mm
ovab
le a
sset
s (in
clud
ing
the
built
env
iron
men
t an
d ho
usin
g) a
nd to
faci
litat
e an
d en
hanc
e qu
ality
pub
lic se
rvic
e de
liver
y by
bei
ng a
cat
alys
t for
effe
ctiv
e, e
ffici
ent a
nd
valu
e fo
r mon
ey b
est p
ract
ice
solu
tions
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Imm
ovab
le A
sset
s N
umbe
r of d
epar
tmen
ts
and
mun
icip
aliti
es
part
icip
atin
g in
IDIP
.
Impl
e-m
ente
d in
Ed
ucat
ion
depa
rtm
ent.
Impl
e-m
ente
d in
Ed
ucat
ion
and
Tran
spor
t an
d Pu
blic
W
orks
.
Educ
atio
n,
Tran
spor
t an
d Pu
blic
W
orks
, H
ealth
and
pa
rtic
ipat
ing
in ID
IP.
Educ
atio
n,
Tran
spor
t an
d Pu
blic
W
orks
H
ealth
and
pa
rtic
ipat
ing
in ID
IP.
Not
ap
plic
able
. ID
IP
prom
oted
in
mun
ici-
palit
ies.
IDIP
m
etho
dolo
gy
impl
emen
ted
in 3
mun
ici-
palit
ies.
1.
Co-
ordi
nate
the
impl
emen
tatio
n of
the
Infr
astr
uctu
re
Del
iver
y Im
prov
emen
t Pr
ogra
mm
e (ID
IP) f
or
cost
effe
ctiv
e ex
ecut
ion
of
infr
astr
uctu
re p
roje
cts.
(Tha
t im
plie
s de
part
men
ts a
chie
ving
a
leve
l 4 a
udita
ble
ratin
g an
d m
unic
ipal
ities
ac
hiev
ing
a le
vel 3
au
dita
ble
ratin
g in
the
2007
/08
finan
cial
yea
r.)
1.1
Succ
essf
ul
impl
emen
tatio
n of
th
e In
fras
truc
ture
D
eliv
ery
Impr
ovem
ent P
lan
(ID
IP).
Num
ber o
f bus
ines
s ca
ses
(as
is a
sses
smen
t and
re
com
men
datio
n ar
isin
g)
impl
emen
ted.
Pilo
t Pha
se
in E
duca
tion.
Star
ted
with
th
e im
plem
en-
tatio
n of
two
busi
ness
ca
ses
Star
t with
th
e im
plem
en-
tatio
n of
bu
sine
ss c
ase
in H
ealth
an
d co
ntin
ue
with
bu
sine
ss
case
s in
Ed
ucat
ion
an
d Tr
ansp
ort
and
Publ
ic
Wor
ks.
Star
t with
th
e im
plem
en-
tatio
n of
bu
sine
ss c
ase
in H
ealth
an
d co
ntin
ue
with
bu
sine
ss
case
s in
Ed
ucat
ion
and
Tran
spor
t an
d Pu
blic
W
orks
.
Con
tinue
w
ith
impl
emen
-ta
tion
of
busi
ness
ca
ses.
Con
tinue
w
ith
impl
emen
-ta
tion
of
busi
ness
ca
se.
Com
plet
ed
impl
emen
-ta
tion
of
2007
/08
busi
ness
ca
ses.
(In
the
thre
e de
part
men
ts).
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
171
Sub-
prog
ram
me
3.4:
Im
mov
able
Ass
et
Man
agem
ent
Stra
tegi
c G
oal 1
3:
To f
acili
tate
the
effe
ctiv
e an
d ef
ficie
nt m
anag
emen
t of
im
mov
able
ass
ets
(incl
udin
g th
e bu
ilt e
nvir
onm
ent
and
hous
ing)
and
to fa
cilit
ate
and
enha
nce
qual
ity p
ublic
serv
ice
deliv
ery
by b
eing
a c
atal
yst f
or e
ffect
ive,
effi
cien
t and
va
lue
for m
oney
bes
t pra
ctic
e so
lutio
ns.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
1.
Co-
ordi
nate
the
impl
emen
tatio
n of
the
Infr
astr
uctu
re
Del
iver
y Im
prov
emen
t Pr
ogra
mm
e (ID
IP) f
or
cost
effe
ctiv
e ex
ecut
ion
of
infr
astr
uctu
re p
roje
cts.
(Tha
t im
plie
s de
part
men
ts a
chie
ving
a
leve
l 4 a
udita
ble
ratin
g an
d m
unic
ipal
ities
ac
hiev
ing
a le
vel 3
au
dita
ble
ratin
g in
the
2007
/08
finan
cial
yea
r.)
(con
tinue
d)
N
umbe
r of a
nnua
l as
sess
men
t and
su
bmis
sion
of
depa
rtm
enta
l In
fras
truc
ture
Pla
ns,
Infr
astr
uctu
re P
rogr
amm
e M
anag
emen
t (IP
MP)
and
In
fras
truc
ture
Im
plem
enta
tion
Plan
(IP
IP) t
o N
atio
nal
Trea
sury
.
Infr
astr
uc-
ture
Pla
ns o
f H
ealth
, Tr
ansp
ort
and
Publ
ic
Wor
ks,
Agr
icul
ture
an
d Ed
ucat
ion
subm
itted
to
Nat
iona
l Tr
easu
ry.
Infr
astr
uc-
ture
Pla
ns o
f H
ealth
, Tr
ansp
ort
and
Publ
ic
Wor
ks,
Agr
icul
ture
an
d
Educ
atio
n su
bmitt
ed
to N
atio
nal
Trea
sury
.
Infr
astr
uc-
ture
Pla
ns o
f H
ealth
, Tr
ansp
ort
and
Publ
ic
Wor
ks,
Agr
icul
ture
an
d Ed
ucat
ion
subm
itted
to
Nat
iona
l Tr
easu
ry.
Not
ap
plic
able
.
Rec
eive
d fo
ur
Infr
astr
uctu
re
Plan
s fr
om
depa
rtm
ents
by
31
July
20
07 to
Pr
ovin
cial
Tr
easu
ry a
nd
subm
it by
31
Aug
ust
2007
to
Nat
iona
l Tr
easu
ry.
Not
ap
plic
able
. A
sses
smen
t an
d Su
bmis
sion
of
IPIP
and
IP
MP
to
Nat
iona
l Tr
easu
ry.
2.
To s
tren
gthe
n ov
ersi
ght a
nd s
trat
egic
ro
les
by re
nder
ing
advi
ce a
nd d
irec
tion
to
depa
rtm
ents
, pub
lic
entit
ies,
mun
icip
aliti
es
and
mun
icip
al e
ntiti
es
to e
nhan
ce s
ervi
ce
deliv
ery.
(Tha
t im
plie
s de
part
men
ts a
chie
ving
a
leve
l 4 a
udita
ble
ratin
g an
d m
unic
ipal
ities
ac
hiev
ing
a le
vel 3
au
dita
ble
ratin
g in
the
2007
/08
finan
cial
yea
r.)
2.1
Faci
litat
e th
e de
velo
pmen
t of
prov
inci
al a
sset
m
anag
emen
t gu
idel
ines
to
impr
ove
imm
ovea
ble
asse
t man
agem
ent.
Com
pile
and
upd
ate
prov
inci
al a
sset
m
anag
emen
t gui
delin
es
acco
rdin
g to
GIA
MA
.
Not
ap
plic
able
. N
ot
appl
icab
le.
Initi
al
rese
arch
, su
bseq
uent
to
be
prom
ulga
ted
in 2
007/
08.
Not
ap
plic
able
. W
ork
in
prog
ress
. W
ork
in
prog
ress
. W
ork
in
prog
ress
.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
172
Sub-
prog
ram
me
3.4:
Im
mov
able
Ass
et
Man
agem
ent
Stra
tegi
c G
oal 1
3:
To f
acili
tate
the
effe
ctiv
e an
d ef
ficie
nt m
anag
emen
t of
im
mov
able
ass
ets
(incl
udin
g th
e bu
ilt e
nvir
onm
ent
and
hous
ing)
and
to fa
cilit
ate
and
enha
nce
qual
ity p
ublic
serv
ice
deliv
ery
by b
eing
a c
atal
yst f
or e
ffect
ive,
effi
cien
t and
va
lue
for m
oney
bes
t pra
ctic
e so
lutio
ns.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
2.2
Effe
ctiv
e an
d ef
ficie
nt
mon
itori
ng o
f in
fras
truc
ture
de
liver
y.
Num
ber o
f site
vis
its
cond
ucte
d an
d pe
rfor
man
ce re
port
s (in
clud
ing
hous
ing,
road
s an
d tr
ansp
ort p
roje
cts)
su
bmitt
ed.
Not
ap
plic
able
. N
ot
appl
icab
le.
4 si
te v
isits
an
d pe
rfor
man
ce
repo
rts.
1 1
1 1
N
umbe
r of i
nfra
stru
ctur
e re
port
s co
mpi
led
and
com
plia
nt to
IDIP
/ NT
Gui
delin
es.
4
4
4
1 re
port
. 1
repo
rt.
1 re
port
. 1
repo
rt.
2.3
Mon
itor t
he
utili
satio
n of
pr
ovin
cial
pro
pert
ies
to e
nhan
ce m
axim
um
use.
Num
ber o
f util
isat
ion
repo
rts
from
dep
artm
ents
(E
duca
tion
and
Publ
ic
Wor
ks) a
sses
sed.
Not
ap
plic
able
. N
ot
appl
icab
le.
2 (o
ne e
ach)
W
ork
in
prog
ress
. W
ork
in
prog
ress
. W
ork
in
prog
ress
. 2
(one
eac
h)
2.
To s
tren
gthe
n ov
ersi
ght a
nd s
trat
egic
ro
les
by re
nder
ing
advi
ce a
nd d
irec
tion
to
depa
rtm
ents
, pub
lic
entit
ies,
mun
icip
aliti
es
and
mun
icip
al e
ntiti
es
to e
nhan
ce s
ervi
ce
deliv
ery.
(Tha
t im
plie
s de
part
men
ts a
chie
ving
a
leve
l 4 a
udita
ble
ratin
g an
d m
unic
ipal
ities
ac
hiev
ing
a le
vel 3
au
dita
ble
ratin
g in
the
2007
/08
finan
cial
yea
r.)
(con
tinue
d)
N
umbe
r of d
ays
resp
onsi
ve to
dis
posa
l as
sess
men
ts.
5 da
ys
5 da
ys
5 da
ys
5 da
ys
5 da
ys
5 da
ys
5 da
ys
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
173
Su
b-pr
ogra
mm
e 3.
4 Im
mov
able
Ass
et
Man
agem
ent
Stra
tegi
c G
oal 1
3:
To f
acili
tate
the
effe
ctiv
e an
d ef
ficie
nt m
anag
emen
t of
imm
ovab
le a
sset
s (in
clud
ing
the
built
env
iron
men
t an
d ho
usin
g) a
nd t
o fa
cilit
ate
and
enha
nce
qual
ity p
ublic
ser
vice
del
iver
y by
bei
ng a
cat
alys
t for
effe
ctiv
e, e
ffici
ent
and
valu
e fo
r mon
ey b
est p
ract
ice
solu
tions
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 E
stim
ate
2007
/08
Bud
get
Qua
rter
1
Qua
rter
2
Qua
rter
3
Qua
rter
4
Publ
ic P
riva
te P
artn
ersh
ips (
PPPs
)
1.1
Faci
litat
e an
d su
ppor
t in
liai
son
with
ac
coun
ting
offic
ers t
he
impl
emen
tatio
n of
PP
P pr
ojec
ts to
im
prov
e qu
ality
of
serv
ice
deliv
ery.
Am
ount
of t
ime
take
n to
re
spon
d to
PPP
pro
ject
re
ques
ts.
70%
Re
spon
d to
al
l de
part
men
tal
and
mun
icip
al
requ
ests
.
Resp
ond
to
requ
ests
w
ithin
20
wor
king
day
s.
Resp
ond
to
requ
ests
w
ithin
20
wor
king
day
s.
Resp
ond
to
requ
ests
w
ithin
20
wor
king
day
s.
Resp
ond
to
requ
ests
w
ithin
20
wor
king
day
s.
Resp
ond
to
requ
ests
w
ithin
20
wor
king
day
s.
1.
Co-
ordi
nate
and
pr
omot
e th
e im
plem
enta
tion
of P
PP
proj
ects
thro
ugh
asse
ssm
ents
co
mpl
ianc
e an
d en
forc
emen
t of
legi
slat
ion.
1.
2 Pr
omot
e PP
P pr
ojec
ts
in d
epar
tmen
ts a
nd
mun
icip
aliti
es to
ob
tain
val
ue fo
r m
oney
.
Num
ber o
f PPP
pro
ject
s fa
cilit
ated
and
coo
rdin
ated
.10
0%
Faci
litat
ed 6
pr
ovin
cial
pr
ojec
ts.
Faci
litat
ed 3
m
unic
ipal
pr
ojec
ts.
Min
imum
of
12 in
ter-
ac
tions
.
Min
imum
of
3 in
ter-
ac
tions
.
Min
imum
of
3 in
ter-
ac
tions
.
Min
imum
of
3 in
ter-
ac
tions
.
Min
imum
of
3 in
ter-
ac
tions
.
1.
3 Pr
ovid
e as
sist
ance
w
ith id
entif
icat
ion
and
initi
atio
n of
PPP
pr
ojec
ts to
max
imis
e va
lue
for m
oney
from
ea
ch p
roje
ct.
Num
ber o
f dep
artm
ents
an
d m
unic
ipal
ities
eng
aged
in
pro
mot
ion
activ
ities
.
100%
Pr
omot
ion
to
28 o
f 30
mun
ici-
palit
ies.
Pr
omot
ing
to
4 of
13
prov
inci
al
depa
rtm
ents
.
3 A
dditi
onal
m
unic
i pa
litie
s.
1 A
dditi
onal
Pr
ovin
cial
de
part
men
t.
1 1
1 1
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
174
Sub-
prog
ram
me
3.4
Imm
ovab
le A
sset
M
anag
emen
t St
rate
gic
Goa
l 13:
To
fac
ilita
te t
he e
ffect
ive
and
effic
ient
man
agem
ent
of im
mov
able
ass
ets
(incl
udin
g th
e bu
ilt e
nvir
onm
ent
and
hous
ing)
and
to
faci
litat
e an
d en
hanc
e qu
ality
pub
lic s
ervi
ce d
eliv
ery
by b
eing
a c
atal
yst f
or e
ffect
ive,
effi
cien
t an
d va
lue
for m
oney
bes
t pra
ctic
e so
lutio
ns.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 E
stim
ate
2007
/08
Bud
get
Qua
rter
1
Qua
rter
2
Qua
rter
3
Qua
rter
4
2.1
Mon
itor a
nd e
nfor
ce
com
plia
nce
with
Tr
easu
ry R
egul
atio
ns.
Num
ber o
f pro
ject
s m
onito
red
post
re
gist
ratio
n.
100%
co
mpl
etio
n by
30
June
200
5.
3 m
unic
ipal
pr
ojec
ts
4 pr
ovin
cial
pr
ojec
ts.
3 m
unic
ipal
pr
ojec
ts.
9 pr
ovin
cial
pr
ojec
ts.
3 m
unic
ipal
pr
ojec
ts.
9 pr
ovin
cial
pr
ojec
ts.
3 m
unic
ipal
pr
ojec
ts.
9 pr
ovin
cial
pr
ojec
ts.
3 m
unic
ipal
pr
ojec
ts.
9 pr
ovin
cial
pr
ojec
ts.
3 m
unic
ipal
pr
ojec
ts.
9 pr
ovin
cial
pr
ojec
ts.
Num
ber o
f pro
ject
s m
onito
red
post
fina
ncia
l cl
osur
e.
Not
ap
plic
able
2
prov
inci
al
clos
ed d
eals
m
onito
red.
2 pr
ovin
cial
cl
osed
dea
ls
mon
itore
d.
2 2
2 2
2.
Faci
litat
e an
d pr
ovid
e de
velo
pmen
tal
tech
nica
l ass
ista
nce
and
supp
ort t
o de
part
men
ts a
nd
mun
icip
aliti
es o
n al
l PP
P pr
ojec
ts in
pr
ogre
ss.
2.2
Cap
acita
te
depa
rtm
ents
and
m
unic
ipal
ities
abo
ut
PPP’
s.
Num
ber o
f tra
inin
g se
ssio
ns/w
orks
hops
. N
ot
appl
icab
le
2 tr
aini
ng
sess
ions
. 4
trai
ning
se
ssio
ns.
1 1
1 1
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
175
Sub-
prog
ram
me
3.5:
Li
abili
ties
Man
agem
ent
Stra
tegi
c G
oal 1
4: T
o fa
cilit
ate
the
effe
ctiv
e an
d ef
ficie
nt m
anag
emen
t of l
iabi
litie
s.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Perc
enta
ge a
chie
ved
w.r.
t pr
ovis
ion
for n
eces
sary
fu
nds
to s
ervi
ce lo
an
agre
emen
ts a
nd/o
r gu
aran
tees
.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
as
curr
ent o
wn
reve
nue
stre
ams
do
not a
llow
bo
rrow
ing.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. N
ot
appl
icab
le.
Perc
enta
ge a
chie
ved
w.r.
t. m
eetin
g of
all
due
date
s fo
r rep
aym
ent o
f loa
ns
and/
or g
uara
ntee
s.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
as
cur
rent
ow
n re
venu
e st
ream
s do
no
t allo
w
borr
owin
g.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. N
ot
appl
icab
le.
1.
Esta
blis
h an
d en
sure
im
plem
enta
tion
of
polic
ies
for e
ffect
ive
man
agem
ent o
f ass
ets
and
liabi
litie
s.
1.1
Effe
ctiv
e m
anag
ed
Prov
inci
al R
even
ue
Fund
(loa
n bo
ok).
O
nly
from
200
9/10
.
Perc
enta
ge a
chie
ved
w.r.
t. re
finem
ent o
f cas
h flo
w to
in
clud
e su
ch lo
an a
nd/o
r gu
aran
tee
repa
ymen
ts.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
as
cur
rent
ow
n re
venu
e st
ream
s do
no
t allo
w
borr
owin
g.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. N
ot
appl
icab
le.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
176
Sub-
prog
ram
me
3.5:
Li
abili
ties
Man
agem
ent
Stra
tegi
c G
oal 1
4: T
o fa
cilit
ate
the
effe
ctiv
e an
d ef
ficie
nt m
anag
emen
t of l
iabi
litie
s.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Perc
enta
ge a
chie
ved
w.r.
t. ap
poin
tmen
t of s
uita
bly
qual
ified
per
sonn
el a
nd
build
cap
acity
am
ongs
t ex
istin
g st
aff.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
as
curr
ent o
wn
reve
nue
stre
ams
do
not a
llow
bo
rrow
ing.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. N
ot
appl
icab
le.
2.
To s
tren
gthe
n an
d pr
ovid
e te
chni
cal a
nd
stra
tegi
c su
ppor
t for
th
e in
stitu
tiona
l ca
paci
ty o
f pro
vinc
ial
and
loca
l gov
ernm
ent.
2.1
To s
tren
gthe
n an
d pr
ovid
e te
chni
cal a
ndst
rate
gic
supp
ort f
or
the
inst
itutio
nal
capa
city
of p
rovi
ncia
l an
d lo
cal g
over
nmen
tto
ens
ure
capa
city
w
ith re
gard
to
liabi
litie
s m
anag
emen
t.
Perc
enta
ge a
chie
ved
rega
rdin
g as
sist
ance
an
d/or
est
ablis
hmen
t of
suita
ble
mon
itori
ng
mec
hani
sms
for l
oans
and
fo
r gua
rant
ees.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
as
cur
rent
ow
n re
venu
e st
ream
s do
no
t allo
w
borr
owin
g.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. N
ot
appl
icab
le.
Perc
enta
ge a
chie
ved
i.t.o
. al
l loa
ns a
nd/o
r gu
aran
tees
that
are
ad
min
iste
red
and
repa
id
stri
ctly
in te
rms o
f rel
evan
t le
gisl
atio
n.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
as
curr
ent o
wn
reve
nue
stre
ams
do
not a
llow
bo
rrow
ing.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. N
ot
appl
icab
le.
3.
Mon
itor c
ompl
ianc
e w
ith th
e PF
MA
, M
FMA
and
re
gula
tions
.
3.1
Com
plia
nce
to
pres
crip
ts.
Perc
enta
ge a
ccur
acy
of
repo
rtin
g in
term
s of
an
nual
fina
ncia
l st
atem
ents
of a
ll lo
ans
and/
or g
uara
ntee
s.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
as
cur
rent
ow
n re
venu
e st
ream
s do
no
t allo
w
borr
owin
g.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. N
ot
appl
icab
le.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
177
Sub-
prog
ram
me
3.5:
Li
abili
ties
Man
agem
ent
Stra
tegi
c G
oal 1
4: T
o fa
cilit
ate
the
effe
ctiv
e an
d ef
ficie
nt m
anag
emen
t of l
iabi
litie
s.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce M
easu
re
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
4.
Esta
blis
hmen
t of t
he
nece
ssar
y st
ruct
ures
to
serv
ice
loan
s an
d gu
aran
tees
.
4.1
Esta
blis
h th
e ne
cess
ary
stru
ctur
es
to e
nsur
e ac
cura
te
repo
rtin
g an
d se
rvic
ing
capa
bilit
ies
in re
spec
t of
liabi
litie
s.
Perc
enta
ge a
chie
ved
i.t.o
. cr
eatio
n an
d im
plem
enta
tion
of su
itabl
e m
echa
nism
s to
faci
litat
e ac
cura
te re
port
ing,
m
onito
ring
, adm
inis
teri
ng
and
repa
ymen
t of l
oans
an
d/or
gua
rant
ees.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
as
curr
ent o
wn
reve
nue
stre
ams
do
not a
llow
bo
rrow
ing
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. N
ot
appl
icab
le.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
178
Sub-
prog
ram
me
3.6:
Su
ppor
ting
and
Inte
rlin
ked
Fina
ncia
l Sys
tem
s
Stra
tegi
c G
oal 1
5:
To p
rovi
de fo
r the
ove
rsig
ht, e
nhan
cem
ent a
nd m
anag
emen
t of e
xist
ing
finan
cial
sys
tem
s an
d th
e tr
ansi
tion
to th
e In
tegr
ated
Fin
anci
al M
anag
emen
t Sy
stem
(IF
MS)
enh
anci
ng c
ompl
ianc
e w
ith t
he P
FMA
and
oth
er r
elev
ant
legi
slat
ion.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Tim
e ta
ken
to c
lear
all
exce
ptio
ns, r
ejec
tions
and
au
dit r
epor
ts.
100%
ac
hiev
ed.
100%
ac
hiev
ed.
7 da
ys
7 da
ys
7 da
ys
7 da
ys
7 da
ys
1.1
Effe
ctiv
ely,
effi
cien
tlyan
d ec
onom
ical
ly
impl
emen
ted
and
man
aged
fina
ncia
l sy
stem
s to
ens
ure
the
avai
labi
lity
of ti
mel
y an
d up
date
d m
anag
emen
t in
form
atio
n.
The
roll
out o
f Vul
indl
ela
(WEB
app
licat
ion)
to a
ll de
part
men
ts, r
egio
ns a
nd
inst
itutio
ns o
n re
ques
t.
100%
ac
hiev
ed.
100%
ac
hiev
ed.
Acc
ess
gran
ted
with
in 7
2 ho
urs.
Acc
ess
gran
ted
with
in 7
2 ho
urs.
Acc
ess
gran
ted
with
in 7
2 ho
urs.
Acc
ess
gran
ted
with
in 7
2 ho
urs.
Acc
ess
gran
ted
with
in
72 h
ours
.
1.
To p
rovi
de fo
r the
m
anag
emen
t, im
prov
emen
t and
im
plem
enta
tion
of
exis
ting
finan
cial
sy
stem
s an
d ev
entu
al
tran
sitio
n to
the
IFM
S,
ensu
ring
com
plia
nce
with
the
PFM
A a
nd
othe
r rel
evan
t le
gisl
atio
n.
1.2
The
smoo
th a
nd c
ost
effe
ctiv
e tr
ansi
tion
to
Nat
iona
l Tre
asur
y
Inte
grat
ed F
inan
cial
M
anag
emen
t Sys
tem
(I
FMS)
con
trib
utin
g to
sou
nd fi
nanc
ial
man
agem
ent.
Prov
inci
al T
reas
ury
to p
lay
an in
tegr
al ro
le in
pla
nnin
g,
deve
lopm
ent,
test
ing
and
impl
emen
tatio
n ph
ases
in
acco
rdan
ce w
ith a
n ap
prov
ed p
roje
ct p
lan.
Not
ap
plic
able
N
ot
appl
icab
le.
Dep
ende
nt
on
com
plet
ion
of
phas
e 2
(pro
vinc
ial
set-u
p ge
arin
g fo
r ac
tual
im
plem
en-
tatio
n fo
r SC
M m
odul
e)
by N
atio
nal
Trea
sury
Not
ap
plic
able
. N
ot
appl
icab
le
Not
ap
plic
able
In
acc
orda
nce
with
an
appr
oved
pr
ojec
t pla
n.
2.
Mon
itor a
nd re
port
on
finan
cial
man
agem
ent
syst
em’s
per
form
ance
.
2.1
Ava
ilabi
lity,
sta
bilit
y an
d ac
cess
ibili
ty o
f ex
istin
g fin
anci
al
syst
ems
to e
nsur
e tim
ely
avai
labi
lity
of
info
rmat
ion
for
man
agem
ent
deci
sion
s.
Ava
ilabi
lity
and
stab
ility
of
exis
ting
finan
cial
sys
tem
s to
ens
ure
an u
p-tim
e of
at
leas
t 95%
.
Targ
et
exce
eded
(9
8.6%
).
100%
ac
hiev
ed.
95%
upt
ime.
95
% u
ptim
e.
95%
upt
ime.
95
% u
ptim
e.
95%
upt
ime.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
179
Sub-
prog
ram
me
3.6:
Su
ppor
ting
and
Inte
rlin
ked
Fina
ncia
l Sys
tem
s
Stra
tegi
c G
oal 1
5:
To p
rovi
de fo
r the
ove
rsig
ht, e
nhan
cem
ent a
nd m
anag
emen
t of e
xist
ing
finan
cial
sys
tem
s an
d th
e tr
ansi
tion
to th
e In
tegr
ated
Fin
anci
al M
anag
emen
t Sy
stem
(IF
MS)
enh
anci
ng c
ompl
ianc
e w
ith t
he P
FMA
and
oth
er r
elev
ant
legi
slat
ion.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
2.
Mon
itor a
nd re
port
on
finan
cial
man
agem
ent
syst
em’s
per
form
ance
. (c
ontin
ued)
2.2
Syst
em
func
tiona
litie
s to
co
mpl
y w
ith n
orm
s an
d st
anda
rds
and
the
rele
vant
st
atut
ory
requ
irem
ents
.
All
user
requ
irem
ents
su
bmitt
ed to
Nat
iona
l Tr
easu
ry a
nd ro
lled
out
with
in 2
wee
ks a
fter
rele
ase.
100%
ac
hiev
ed.
100%
ac
hiev
ed.
With
in 2
w
eeks
afte
r re
leas
e.
With
in 2
w
eeks
afte
r re
leas
e.
With
in 2
w
eeks
afte
r re
leas
e.
With
in 2
w
eeks
afte
r re
leas
e.
With
in 2
w
eeks
afte
r re
leas
e.
Acc
essi
bilit
y to
a fu
lly
oper
atio
nal h
elpd
esk
man
aged
by
skill
ed s
taff
rend
erin
g se
rvic
e to
all
user
s.
100%
ac
hiev
ed.
100%
ac
hiev
ed.
9 ho
urs
per
day.
9
hour
s pe
r da
y.
9 ho
urs
per
day.
9
hour
s pe
r da
y.
9 ho
urs
per
day.
3.
R
ende
r effe
ctiv
e te
chni
cal,
stra
tegi
c su
ppor
t and
trai
ning
to
dep
artm
ents
.
3.1
Build
pro
vinc
ial
capa
city
to c
ontr
ibut
e to
the
impr
ovem
ent
of e
xist
ing
finan
cial
m
anag
emen
t.
Num
ber o
f offi
cial
s ap
prop
riat
ely
trai
ned
on
the
vari
ous
finan
cial
sy
stem
s.
Targ
et
exce
eded
(7
3%)
90%
of t
arge
t m
arke
t.
1400
offi
cial
s w
ith a
70%
pa
ss ra
te.
400
offic
ials
w
ith a
70%
pa
ss ra
te.
400
offic
ials
w
ith a
70%
pa
ss ra
te.
200
offic
ials
w
ith a
70%
pa
ss ra
te.
400
offic
ials
w
ith a
70%
pa
ss ra
te.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
180
Prog
ram
me
4:
Fina
ncia
l Gov
erna
nce
Su
b-pr
ogra
mm
e 4.
1:
Prog
ram
me
Supp
ort
Gen
eric
Str
ateg
ic G
oal:
To
faci
litat
e th
e ef
ficie
nt a
nd c
o-or
dina
ted
adm
inis
trat
ion
and
man
agem
ent o
f the
pro
gram
me.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
1.
Ren
deri
ng
adm
inis
trat
ive
supp
ort s
ervi
ces
to
ensu
re th
e ef
fect
ive
oper
atio
nal
man
agem
ent o
f the
un
it.
1.1
Smoo
th a
nd
effe
ctiv
e fu
nctio
ning
of
the
com
pone
nt.
Hou
rs tu
rnar
ound
tim
e fo
r man
agem
ent o
f op
erat
iona
l fin
ance
s,
hum
an re
sour
ces
and
logi
stic
al is
sues
..
48 h
ours
. 48
hou
rs
24 h
ours
. 24
hou
rs.
24 h
ours
. 24
hou
rs.
24 h
ours
.
2.
Cap
acita
te a
nd tr
ain
adm
inis
trat
ive
supp
ort a
nd li
ne
func
tion
staf
f.
2.1
Trai
ned
and
capa
cita
ted
adm
inis
trat
ive
supp
ort a
nd li
ne
func
tion
staf
f.
Num
ber o
f tra
inin
g in
terv
entio
ns p
er s
taff
mem
ber.
Not
ap
plic
able
. N
ot
appl
icab
le.
2 2
2 2
2
3.
Supp
ort a
nd p
rom
ote
BBBE
E in
itiat
ives
th
roug
h ad
min
istr
ativ
e fu
nctio
ns.
3.1
Ach
ieve
men
t of
iKap
a El
ihlu
may
o go
als.
Num
ber o
f ser
vice
pr
ovid
ers
com
plyi
ng to
BB
BEE.
Not
ap
plic
able
. N
ot
appl
icab
le.
3
1 1
1
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
181
Sub-
prog
ram
me
4.2:
A
ccou
ntin
g Se
rvic
es
Stra
tegi
c G
oal 1
6:
To e
nsur
e th
at f
inan
cial
rep
ortin
g is
a f
ull a
nd tr
ue r
efle
ctio
n of
the
finan
cial
pos
ition
of t
he P
rovi
nce,
incl
udin
gm
unic
ipal
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
1.1
Acc
ount
ing
polic
y fr
amew
ork
rolle
d ou
t fo
r im
plem
enta
tion
by d
epar
tmen
ts,
mun
icip
aliti
es a
nd a
ll en
titie
s to
impr
ove
finan
cial
repo
rtin
g.
The
num
ber o
f de
part
men
ts,
mun
icip
aliti
es a
nd e
ntiti
es
com
ply
with
the
appr
oved
A
FS A
ccou
ntin
g Po
licy
Fram
ewor
k
Not
ap
plic
able
. N
ot
appl
icab
le.
All
13 v
otes
, 20
/24
Mun
icip
aliti
es,
12/1
4 Pu
blic
an
d tr
adin
g en
titie
s.
Not
ap
plic
able
. A
ll 13
vot
es,
20/2
4 M
unic
ipal
ities
, 12
/14
Publ
ic
and
trad
ing
entit
ies.
Not
ap
plic
able
. N
ot
appl
icab
le.
1.
Ensu
re th
e de
velo
pmen
t of
acco
untin
g pr
actic
es
that
will
pro
mot
e ef
fect
ive
and
effic
ient
ca
ptur
ing
of R
EAL
mov
emen
ts/
acco
unta
bilit
y an
d co
ntri
bute
tow
ards
at
tain
ing
leve
l 3
audi
tabl
e or
gani
satio
ns.
1.2
Com
pile
the
AC
FS o
f de
part
men
ts a
nd
entit
ies
to re
flect
the
cons
olid
ated
fin
anci
al
perf
orm
ance
and
po
sitio
n of
the
Prov
inci
al
Gov
ernm
ent.
Dat
e to
be
tabl
ed in
Pr
ovin
cial
Par
liam
ent.
31 O
ctob
er
2005
31
Oct
ober
20
06
31 O
ctob
er
2007
Pr
epar
e co
nsol
idat
ions
Prep
are
cons
olid
atio
ns
Tabl
ed 3
1 O
ctob
er 2
007
Not
ap
plic
able
.
2.
Ensu
re in
tegr
ity o
f fin
anci
al d
ata.
2.
1 M
onito
r and
ass
ess
Inst
itutio
ns fo
r co
mpl
ianc
e w
ith
Fina
ncia
l Rep
ortin
g R
equi
rem
ents
to
impr
ove
finan
cial
m
anag
emen
t ca
pabi
lity.
Peri
odic
tim
efra
mes
w
ithin
whi
ch a
sses
smen
t re
port
s ar
e co
mpi
led
Mon
thly
(2
0th )
Q
uart
erly
: A
pril
Ju
ly
Oct
ober
Ja
nuar
y
Mon
thly
(2
0th )
Q
uart
erly
: A
pril
Ju
ly
Oct
ober
Ja
nuar
y
Mon
thly
(2
0th )
Q
uart
erly
: A
pril
Ju
ly
Oct
ober
Ja
nuar
y
Mon
thly
(2
0th )
Q
uart
erly
: En
d A
pril
Mon
thly
(2
0th )
Q
uart
erly
: En
d Ju
ly
.
Mon
thly
(2
0th )
Q
uart
erly
: En
d O
ctob
er
Mon
thly
(2
0th )
Q
uart
erly
: En
d Ja
nuar
y
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
182
Sub-
prog
ram
me
4.2:
A
ccou
ntin
g Se
rvic
es
Stra
tegi
c G
oal 1
6:
To e
nsur
e th
at f
inan
cial
rep
ortin
g is
a f
ull a
nd tr
ue r
efle
ctio
n of
the
finan
cial
pos
ition
of t
he P
rovi
nce,
incl
udin
gm
unic
ipal
ities
.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
2.
Ensu
re in
tegr
ity o
f fin
anci
al d
ata.
(c
ontin
ued)
2.2
Prod
uce
an
Acc
ount
ing
Revi
ew
on th
e fin
anci
al
stat
emen
ts o
f de
part
men
ts a
nd
entit
ies
to p
rovi
de a
n as
sess
men
t of
finan
cial
m
anag
emen
t.
Dat
e by
whi
ch to
com
plet
e th
e Re
view
Fi
nalis
ed in
O
ctob
er 2
005
and
incl
uded
in
Fin
anci
al
Man
agem
ent
Rev
iew
200
4 W
orki
ng
Pape
r.
Fina
lised
in
Oct
ober
200
6 fo
r inc
lusi
on
in th
e Fi
nanc
ial
Gov
erna
nce
Rev
iew
and
O
utlo
ok
2005
.
31 A
pril
2007
Inpu
t fin
alis
ed in
to
the
Fina
ncia
l G
over
nanc
e R
evie
w a
nd
Out
look
.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
.
2.
3 C
oord
inat
e, c
ompi
le,
edit
and
publ
ish
the
Fina
ncia
l Gov
erna
nce
Revi
ew &
Out
look
to
prov
ide
an
asse
ssm
ent o
f fin
anci
al
man
agem
ent
Dat
e by
whi
ch p
ublis
hed
and
tabl
ed in
Pro
vinc
ial
Parl
iam
ent
Not
ap
plic
able
. 1
Nov
embe
r 20
06
31
Aug
ust
2007
En
d Ju
ne
2007
su
bmitt
ed to
G
&A
C
abin
et
Com
mitt
ee
for c
onsi
de-
ratio
n.
Subm
issi
on
to C
abin
et
for a
ppro
val,
publ
ishi
ng
and
tabl
ing
by e
nd
Aug
ust 2
007
Not
ap
plic
able
. N
ot
appl
icab
le.
2.
4 C
ompi
le a
REA
L A
sses
smen
t rep
ort o
f m
unic
ipal
ities
to fe
ed
into
the
LG M
TEC
3
proc
ess
Dat
e by
whi
ch a
sses
smen
t to
be
com
plet
ed.
Not
ap
plic
able
. M
id A
pril
2006
M
id A
pril
2007
A
sses
smen
t fin
alis
ed
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
.
2.
5 C
ompi
le a
n A
ccou
ntin
g Re
view
w
orki
ng p
aper
for
mun
icip
aliti
es to
as
sess
fina
ncia
l m
anag
emen
t ca
pabi
litie
s.
Dat
e by
whi
ch w
orki
ng
pape
r to
be c
ompl
eted
. N
ot
appl
icab
le.
31 A
ugus
t 20
06
31 A
ugus
t 20
07
Not
ap
plic
able
. W
orki
ng
pape
r co
mpl
eted
.
Not
ap
plic
able
. N
ot
appl
icab
le.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
183
Sub-
prog
ram
me
4.3:
N
orm
s an
d St
anda
rds
Stra
tegi
c G
oal 1
7:
To id
entif
y, d
evel
op a
nd m
onito
r fin
anci
al n
orm
s an
d st
anda
rds.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Num
ber o
f Dep
artm
ents
an
d En
titie
s as
sess
ed
quar
terl
y.
Not
ap
plic
able
. N
ot
appl
icab
le.
12 D
epar
t-m
ents
13
Ent
ities
12 D
epar
t-m
ents
13
Ent
ities
12 D
epar
t-m
ents
13
Ent
ities
12 D
epar
t-m
ents
13
Ent
ities
12 D
epar
t-m
ents
13
Ent
ities
1.1
Mon
itor e
xist
ing
finan
cial
man
agem
ent
norm
s and
stan
dard
s in
dep
artm
ents
and
pu
blic
ent
ities
to
asse
ss co
mpl
ianc
e th
ereo
f.
Upd
atin
g th
e ex
istin
g m
onito
ring
tool
for
publ
ic e
ntiti
es.
Not
ap
plic
able
. N
ot
appl
icab
le.
31 M
arch
20
08
Not
ap
plic
able
. N
ot
appl
icab
le.
Dra
ft M
onito
ring
to
ol
deve
lope
d
Rev
ised
M
onito
ring
to
ol
deve
lope
d
1.2
Ann
ual R
epor
ts th
at
are
both
com
plia
nt
and
rele
vant
to
fost
er tr
ansp
aren
cy
and
acco
unta
bilit
y.
Num
ber o
f Dep
artm
ents
an
d En
titie
s as
sess
ed fo
r co
mpl
ianc
e w
ith N
T gu
idel
ines
for A
nnua
l re
port
ing.
Not
ap
plic
able
Not
ap
plic
able
12
D
epar
tmen
ts13
Pub
lic
Entit
ies
12
Dep
artm
ents
13 P
ublic
En
titie
s.
12
Dep
artm
ents
13 P
ublic
En
titie
s
Not
ap
plic
able
N
ot
appl
icab
le.
1.
To id
entif
y an
d de
velo
p fin
anci
al
norm
s an
d st
anda
rds
and
mon
itor
com
plia
nce
by
mun
icip
aliti
es,
depa
rtm
ents
and
pu
blic
ent
ities
re
spec
tivel
y in
term
s of
the
MFM
A a
nd
PFM
A to
con
trib
ute
to
the
atta
inm
ent o
f lev
el
3 au
dita
ble
orga
nisa
tions
.
1.3
Det
erm
inat
ion
of
finan
cial
m
anag
emen
t nor
ms
and
stan
dard
s to
ad
dres
s de
ficie
ncie
s id
entif
ied
in in
tern
al
and
exte
rnal
aud
it re
port
s.
Num
ber o
f rep
orts
as
sess
ed fo
r gen
eric
no
rms
and
stan
dard
s to
ad
dres
s de
ficie
ncie
s id
entif
ied.
Not
ap
plic
able
. N
ot
appl
icab
le.
25 re
port
s hi
ghlig
htin
g th
e co
rrec
tive
step
s re
quir
ed.
Nil
Rep
ort
10 R
epor
ts.
10 R
epor
ts.
5 R
epor
ts.
1.
4 M
onito
r exi
stin
g fin
anci
al
man
agem
ent n
orm
s an
d st
anda
rds
in
mun
icip
aliti
es to
as
sess
com
plia
nce
ther
eof.
Num
ber o
f m
unic
ipal
ities
ass
esse
d qu
arte
rly.
Not
ap
plic
able
. N
ot
appl
icab
le.
20/2
4 m
unic
i-pa
litie
s
20/2
4 m
unic
i-pa
litie
s
20/2
4 m
unic
i-pa
litie
s
20/2
4 m
unic
i-pa
litie
s
20/2
4 m
unic
i-pa
litie
s
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
184
Sub-
prog
ram
me
4.3:
N
orm
s an
d St
anda
rds
Stra
tegi
c G
oal 1
7:
To id
entif
y, d
evel
op a
nd m
onito
r fin
anci
al n
orm
s an
d st
anda
rds.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Num
ber o
f m
unic
ipal
ities
ass
esse
d fo
r com
plia
nce
with
NT
guid
elin
es fo
r Ann
ual
repo
rtin
g.
Not
ap
plic
able
. 20
/24
mun
ici-
palit
ies
20/2
4 m
unic
i-pa
litie
s
10
10
Not
ap
plic
able
N
ot
appl
icab
le
1.
To id
entif
y an
d de
velo
p fin
anci
al
norm
s an
d st
anda
rds
and
mon
itor
com
plia
nce
by
mun
icip
aliti
es,
depa
rtm
ents
and
pub
lic
entit
ies
resp
ectiv
ely
in
term
s of
the
MFM
A
and
PFM
A to
co
ntri
bute
to th
e at
tain
men
t of l
evel
3
audi
tabl
e or
gani
satio
ns.
(con
tinue
d)
1.4
Mon
itor e
xist
ing
finan
cial
m
anag
emen
t nor
ms
and
stan
dard
s in
m
unic
ipal
ities
to
asse
ss c
ompl
ianc
e th
ereo
f. (c
ontin
ued)
N
umbe
r of a
udito
r-G
ener
al's
repo
rt
asse
ssed
and
cor
rect
ive
step
s re
com
men
ded.
Not
ap
plic
able
. 24
/24
mun
ici-
palit
ies
24/2
4 m
unic
i-pa
litie
s
Not
ap
plic
able
. N
ot
appl
icab
le.
5 19
2.
App
ropr
iate
and
dy
nam
ic fi
nanc
ial
legi
slat
ive
fram
ewor
k.
Num
ber o
f leg
isla
tion
revi
ewed
and
/or
com
men
ted
on.
Tran
sver
sal
supp
ly
chai
n PT
I’s
issu
ed
Tra
nsve
rsal
su
pply
cha
in
PTI’s
re
view
ed
and
inpu
ts
give
n in
to
prop
osed
PF
MA
and
N
TR a
men
d-m
ents
.
Rev
iew
of 3
ex
istin
g pr
ovin
cial
fin
anci
al
law
s an
d fu
rthe
r inp
ut
into
PFM
A
amen
d-m
ents
.
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
Wor
k in
pr
ogre
ss.
Cab
inet
ap
prov
al
and
tabl
ing.
2.1
Ann
ual r
evie
w o
f ex
istin
g Pr
ovin
cial
fin
anci
al le
gisl
atio
n to
kee
p it
rele
vant
an
d ap
prop
riat
e an
d co
ordi
natio
n of
in
puts
into
pro
pose
d am
endm
ents
of
Nat
iona
l Fin
anci
al
Legi
slat
ion.
Mai
nten
ance
of a
da
taba
se o
f all
finan
cial
le
gisl
atio
n an
d as
soci
ated
inst
ruct
ions
.
100%
co
mpl
etio
n.
Dat
abas
e up
date
d.
Dat
abas
e up
date
d.
Dat
abas
e up
date
d.
Dat
abas
e up
date
d.
Dat
abas
e up
date
d.
Dat
abas
e up
date
d.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
185
Sub-
prog
ram
me
4.4:
Ri
sk M
anag
emen
t St
rate
gic
Goa
l 18:
To
fac
ilita
te t
he e
stab
lishm
ent
of r
isk
man
agem
ent
capa
city
and
fin
anci
al g
over
nanc
e sy
stem
s in
the
Pro
vinc
ial
Gov
ernm
ent.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Num
ber o
f pra
ctic
e no
tes
issu
ed to
dep
artm
ents
to
impl
emen
t ris
k m
anag
emen
t.
Not
ap
plic
able
. N
ot
appl
icab
le.
4 pr
actic
e no
tes
wor
k sh
oppe
d an
d is
sued
.
1 1
1 1
Num
ber o
f dep
artm
enta
l ri
sk m
anag
emen
t sta
ff tr
aine
d in
risk
m
anag
emen
t fra
mew
ork
and
tool
s
Not
ap
plic
able
. 20
/45
30/4
5 30
/45
30/4
5 30
/45
30/4
5
1.
Dev
elop
and
faci
litat
e th
e im
plem
enta
tion
of
effe
ctiv
e ri
sk
man
agem
ent a
nd
gove
rnan
ce c
apac
ity
with
in th
e Pr
ovin
cial
G
over
nmen
t.
1.1
Dev
elop
and
fa
cilit
ate
the
impl
emen
tatio
n of
ef
fect
ive
risk
m
anag
emen
t fr
amew
ork
to
enha
nce
inte
rnal
co
ntro
l and
en
cour
age
risk
m
anag
emen
t cul
ture
in
pro
vinc
ial
gove
rnm
ent.
Num
ber o
f dep
artm
ents
as
sess
ed fo
r com
plia
nce
with
risk
man
agem
ent
fram
ewor
k an
d to
ols.
12
12
12
12
12
12
12
Fina
lise
upda
te o
f go
vern
ance
fram
ewor
k an
d ob
tain
Cab
inet
ap
prov
al fo
r rol
lout
.
Not
ap
plic
able
. N
ot
appl
icab
le.
31 A
ugus
t 20
07
Upd
ates
fin
alis
ed a
nd
subm
issi
on
to P
rovi
ncia
l Tr
easu
ry
Man
agem
ent
(PTM
) for
co
nsid
e-ra
tion
and
acce
ptan
ce
Cab
inet
ap
prov
al.
Rol
lout
in
depa
rtm
ents
.R
ollo
ut in
de
part
men
ts.
Num
ber o
f ris
k aw
aren
ess
wor
ksho
ps c
ondu
cted
N
ot
appl
icab
le.
Not
ap
plic
able
. 4
1 1
1 1
Dev
elop
and
upd
ate
pock
et g
uida
nce
docu
men
t
Not
ap
plic
able
. N
ot
appl
icab
le.
31 D
ecem
ber
2007
W
ork
in
prog
ress
. W
ork
in
prog
ress
. Ta
rget
dat
e m
et.
Dis
trib
utio
n
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
186
Sub-
prog
ram
me
4.4:
Ri
sk M
anag
emen
t St
rate
gic
Goa
l 18:
To
fac
ilita
te t
he e
stab
lishm
ent
of r
isk
man
agem
ent
capa
city
and
fin
anci
al g
over
nanc
e sy
stem
s in
the
Pro
vinc
ial
Gov
ernm
ent.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
Exis
tenc
e of
an
inhe
rent
co
nsol
idat
ed ri
sk p
rofil
e fo
r PG
WC
100%
of
depa
rtm
ents
in
clud
ed in
co
nsol
i-da
tion.
Bi-a
nnua
lly
Bi-a
nnua
lly
Wor
k in
pr
ogre
ss.
31 Ju
ly 2
007
Wor
k in
pr
ogre
ss
29 F
ebru
ary
2008
2.
Pr
ovid
e co
nsol
idat
ed
PGW
C ri
sk p
rofil
e to
de
velo
p re
spon
se
stra
tegi
es to
miti
gate
tr
ansv
ersa
l ris
k.
2.1
Prov
ide
cons
olid
ated
PG
WC
ri
sk p
rofil
e to
de
velo
p re
spon
se
stra
tegi
es.
Tran
sver
sal r
isks
id
entif
ied
and
allo
cate
d to
tr
ansv
ersa
l ris
k ow
ners
.
Nil
risk
s id
entif
ied.
Bi
-ann
ually
Bi
-ann
ually
W
ork
in
prog
ress
. 31
July
200
7 W
ork
in
prog
ress
29
Feb
ruar
y 20
08
Mon
itor t
he
impl
emen
tatio
n of
tr
ansv
ersa
l res
pons
e st
rate
gies
.
Not
ap
plic
able
. N
ot
appl
icab
le.
Qua
rter
ly
30 Ju
ne 2
007
30
Sept
embe
r 20
07
31 D
ecem
ber
2007
31
Mar
ch
2008
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
187
Sub-
prog
ram
me
4.5:
Pr
ovin
cial
Inte
rnal
Aud
it St
rate
gic
Goa
l 19:
To
per
form
inte
rnal
aud
it se
rvic
es o
n a
risk
-ana
lysi
s ba
sis.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
1.
To re
nder
an
effe
ctiv
e ri
sk b
ased
inte
rnal
au
dit (
IA) s
ervi
ce th
at
will
con
trib
ute
tow
ards
a le
vel 4
au
dita
ble
orga
nisa
tion.
1.1
Ris
k-ba
sed
inte
rnal
au
dit s
ervi
ces
to
impr
ove
the
effe
ctiv
enes
s of
risk
m
anag
emen
t, co
ntro
l an
d go
vern
ance
pr
oces
ses
Num
ber o
f vot
es’ i
nter
nal
audi
t pla
ns e
xecu
ted
by
the
end
of th
e fin
anci
al
year
as
appr
oved
by
the
rele
vant
Aud
it C
omm
ittee
.
All
vote
s co
vere
d.
All
vote
s co
vere
d.
13 v
otes
A
udits
co
mpl
eted
an
d re
port
s is
sued
ac
cord
ing
to
the
quar
terl
y de
liver
able
s sc
hedu
le
supp
ortin
g th
e in
tern
al
audi
t pla
n
Aud
its
com
plet
ed
and
repo
rts
issu
ed
acco
rdin
g to
th
e qu
arte
rly
deliv
erab
les
sche
dule
su
ppor
ting
the
inte
rnal
au
dit p
lan
Aud
its
com
plet
ed
and
repo
rts
issu
ed
acco
rdin
g to
th
e qu
arte
rly
deliv
erab
les
sche
dule
su
ppor
ting
the
inte
rnal
au
dit p
lan
Aud
its
com
plet
ed
and
repo
rts
issu
ed
acco
rdin
g to
th
e qu
arte
rly
deliv
erab
le
sche
dule
su
ppor
ting
the
inte
rnal
au
dit p
lan
Num
ber o
f cri
tical
and
si
gnifi
cant
find
ings
re
port
ed in
the
prev
ious
au
dit c
ycle
follo
wed
-up
Not
ap
plic
able
. N
ot
appl
icab
le.
All
criti
cal
and
sign
ifica
nt
audi
t fin
ding
s fo
llow
ed-u
p
Aud
its
com
plet
ed
and
repo
rts
issu
ed
acco
rdin
g to
th
e qu
arte
rly
deliv
erab
le
sche
dule
su
ppor
ting
the
inte
rnal
au
dit p
lan
Aud
its
com
plet
ed
and
repo
rts
issu
ed
acco
rdin
g to
th
e qu
arte
rly
deliv
erab
le
sche
dule
su
ppor
ting
the
inte
rnal
au
dit p
lan.
Aud
its
com
plet
ed
and
repo
rts
issu
ed
acco
rdin
g to
th
e qu
arte
rly
deliv
erab
le
sche
dule
su
ppor
ting
the
inte
rnal
au
dit p
lan.
Aud
its
com
plet
ed
and
repo
rts
issu
ed
acco
rdin
g to
th
e qu
arte
rly
deliv
erab
le
sche
dule
su
ppor
ting
the
inte
rnal
au
dit p
lan
Num
ber o
f pro
gres
s re
port
s is
sued
per
aud
it co
mm
ittee
Qua
rter
ly
repo
rts
to
the
audi
t co
mm
ittee
.
Qua
rter
ly
repo
rts
to
the
audi
t co
mm
ittee
.
4 re
port
s Fi
rst
quar
terl
y re
port
to th
e au
dit
com
mitt
ees.
Seco
nd
quar
terl
y re
port
to th
e au
dit
com
mitt
ees.
Thir
d qu
arte
rly
repo
rt to
the
audi
t co
mm
ittee
s.
Four
th
quar
terl
y re
port
to th
e au
dit
com
mitt
ees.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
188
Sub-
prog
ram
me
4.5:
Pr
ovin
cial
Inte
rnal
Aud
it St
rate
gic
Goa
l 19:
To
per
form
inte
rnal
aud
it se
rvic
es o
n a
risk
-ana
lysi
s ba
sis.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
1.
To re
nder
an
effe
ctiv
e ri
sk b
ased
inte
rnal
au
dit (
IA) s
ervi
ce th
at
will
con
trib
ute
tow
ards
a le
vel 4
au
dita
ble
orga
nisa
tion.
(c
ontin
ued)
1.1
Ris
k-ba
sed
inte
rnal
au
dit s
ervi
ces
to
impr
ove
the
effe
ctiv
enes
s of
risk
m
anag
emen
t, co
ntro
l an
d go
vern
ance
pr
oces
ses.
(con
tinue
d)
Gen
eral
ly c
ompl
iant
ex
tern
al Q
ualit
y A
ssur
ance
Rev
iew
repo
rt
of th
e Pr
ovin
cial
Inte
rnal
A
udit
Func
tion
by th
e II
A
(SA
).
Nil.
G
ener
ally
co
mpl
iant
op
inio
n ex
pres
sed
by
IIA
(SA
) Re
port
due
by
31
Mar
ch
2007
.
Nil
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
. N
ot
appl
icab
le.
N
umbe
r of p
osts
fille
d.
Not
ap
plic
able
. N
ew
stru
ctur
e ap
prov
ed b
y C
abin
et,
awai
ting
acqu
iesc
ence
by
MPS
A.
27 a
dditi
onal
po
sts
fille
d
6 po
sts
11po
sts
10 p
osts
P
repa
ratio
n fo
r nex
t ro
und
of
recr
uitm
ent.
N
umbe
r of t
rain
ing
inte
rven
tions
. 2
form
al
trai
ning
in
terv
entio
ns
per s
taff
mem
ber.
2 fo
rmal
tr
aini
ng
inte
rven
tions
pe
r sta
ff m
embe
r.
2 fo
rmal
tr
aini
ng
inte
rven
tions
pe
r sta
ff m
embe
r.
Fina
lise
IDPs
.
1 Fo
rmal
tr
aini
ng
inte
rven
tion.
1 Fo
rmal
tr
aini
ng
inte
rven
tion.
Rev
iew
of
trai
ning
ne
eds.
1.2
Build
ing
inte
rnal
ca
paci
ty to
take
ove
r th
e fu
ll in
tern
al a
udit
func
tion
from
the
curr
ent s
ervi
ce
prov
ider
bef
ore
Dec
embe
r 200
8 an
d to
allo
w fo
r sta
gger
ed
dece
ntra
lisat
ion
to
Hea
lth, E
duca
tion
and
Tran
spor
t and
Pu
blic
Wor
ks o
ver
the
next
3 y
ears
. N
umbe
r of I
nter
ns
recr
uite
d N
ot
appl
icab
le.
Not
ap
plic
able
. 10
10
N
ot
appl
icab
le.
Not
ap
plic
able
. Pr
epar
atio
n fo
r nex
t ro
und
of
recr
uitm
ent
2.
Ensu
re fu
lly
func
tiona
l aud
it co
mm
ittee
s.
2.1
Fully
func
tiona
l, co
mpe
tent
and
in
depe
nden
t Aud
it C
omm
ittee
s t
o pr
omot
e go
od
gove
rnan
ce a
nd
acco
unta
bilit
y.
Num
ber o
f aud
it pl
ans
subm
itted
for a
ppro
val.
All
vote
s.
All
vote
s 13
aud
it pl
ans
appr
oved
.
13 a
udit
plan
s ap
prov
ed.
Not
ap
plic
able
. N
ot
appl
icab
le.
Not
ap
plic
able
.
Ann
ual P
erfo
rman
ce P
lan
2007
/08
to 2
009/
10
189
Sub-
prog
ram
me
4.5:
Pr
ovin
cial
Inte
rnal
Aud
it St
rate
gic
Goa
l 19:
To
per
form
inte
rnal
aud
it se
rvic
es o
n a
risk
-ana
lysi
s ba
sis.
Stra
tegi
c O
bjec
tive
Mea
sura
ble
Obj
ectiv
e Pe
rfor
man
ce
Mea
sure
Indi
cato
r A
ctua
l 20
05/0
6 20
06/0
7 Es
timat
e 20
07/0
8 Bu
dget
Q
uart
er 1
Q
uart
er 2
Q
uart
er 3
Q
uart
er 4
2.
Ensu
re fu
lly
func
tiona
l aud
it co
mm
ittee
s.
(con
tinue
d)
2.1
Fully
func
tiona
l, co
mpe
tent
and
in
depe
nden
t Aud
it C
omm
ittee
s to
pr
omot
e go
od
gove
rnan
ce a
nd
acco
unta
bilit
y.
(con
tinue
d)
Num
ber o
f tra
inin
g in
terv
entio
ns p
er
com
mitt
ee.
Not
ap
plic
able
N
ot
appl
icab
le.
2 1
Not
ap
plic
able
. N
ot
appl
icab
le.
1
Upd
atin
g of
sta
ndar
d op
erat
ing
proc
edur
es a
nd
audi
t com
mitt
ee c
hart
er.
Not
ap
plic
able
. N
ot
appl
icab
le.
Ann
ually
C
abin
et
appr
oval
for
upda
ted
char
ter b
y en
d of
Apr
il 20
07
Not
ap
plic
able
. St
anda
rd
Ope
ratin
g Pr
oced
ures
up
date
d.
Not
ap
plic
able
.
