2017–18 Departmental Plan

Chair’s message

Our 2017–18 Departmental Plan provides parliamentarians and Canadians with information on what we do and the results we are striving to achieve during the upcoming year. To improve reporting to Canadians, a new simplified report has been introduced to replace the Report on Plans and Priorities.

The title of the report has been changed to reflect its purpose: to communicate our annual performance goals and the financial and human resources forecast to deliver those results. The report has also been restructured to tell a clearer, more straightforward and balanced story of the actual results we are trying to achieve, while continuing to provide transparency on how tax payers' dollars will be spent. This year, the TSB also implemented a new Departmental Results Framework and Program Inventory, as per Treasury Board's Policy on Results. We describe our core responsibility, programs, priorities for 2017–18, and how we will fulfill our mandate.

One area of significant focus for the coming year is something that has been an ongoing challenge for us: the timely completion of our investigations and publication of our reports across all modes of transportation. We will therefore make concerted efforts to achieve measurable progress on our timeliness performance indicators. This will help ensure that Canadians are provided with more timely information, and that the safety deficiencies we identify can be addressed more quickly by those best placed to take action. Secondly, the TSB will also invest significant time and effort over the coming year to review and modernize our investigation policies, processes and products to better position the organization to continue fulfilling its mandate in the medium and longer-term.

Another key priority for the TSB is to continue the implementation of a more proactive Outreach program. Since the publication of our latest safety Watchlist in October 2016, the TSB has started to reach out and engage key stakeholders in discussions. While we have already met with numerous stakeholders, including government and industry leaders, there remains much work to do as we advocate for change on the key safety issues for Canada's transportation system.

Finally, we will also continue our ongoing efforts to improve our workplace by strengthening employee engagement, addressing employee concerns, implementing a workplace mental health strategy, and taking action on issues relating to occupational safety and health.

Meeting all of these goals will require hard work and perseverance. Our targets are ambitious, but Canadians deserve no less.

Kathleen Fox
Chair

Plans at a glance

This year we will focus on clearing our outstanding backlog of older work, while investing in modernization activities.

The Transportation Safety Board of Canada's (TSB's) five year Strategic Plan creates a focus of attention by identifying the priorities that will guide the TSB's efforts over the next five years.  The TSB's Strategic Plan for 2016-17 to 2020-21 identifies four strategic objectives. On an annual basis, the TSB develops its Departmental Plan and a Business Plan that describe the specific priorities and activities to be undertaken under each one of the four strategic objectives.

Strategic objective 1: Serving Canadians

The TSB will continue serving Canadians by conducting thorough investigations and safety studies, identifying risks, communicating lessons learned, sharing information openly, and advocating for changes that advance transportation safety by:

• Ensuring the timeliness and quality of investigations and safety communications
• Participating in the Open Government initiative
• Engaging our stakeholders

These actions align with elements of the government-wide priority of an open and transparent government.

Strategic objective 2: Improving core business process and products

The TSB will improve its core business processes and products in order to ensure continued relevance, efficiency and effectiveness in a constantly evolving world by:

• Revising our investigation policies, procedures and tools
• Revising our investigation reports

These actions align with elements of the government-wide priorities of: an open and transparent government, clean environment, strong economy, and diversity.

Strategic objective 3: Modernizing our workplace

The TSB will modernize its workplace to ensure that it has the best people working together in teams, making smart use of modern technologies, and achieving the best possible outcomes with efficient, interconnected and nimble processes, structures and systems by:

• Strengthening employee engagement
• Implementing a workplace mental health strategy
• Streamlining corporate policies and processes
• Updating our facilities

These actions align with elements of the government-wide priority for the modernization of the public service (i.e. Blueprint 2020, mental health strategy, shared services, etc.).

Strategic objective 4: Updating legislative and regulatory frameworks

The TSB will review its legislative and regulatory frameworks to ensure that they are appropriate in the context of the evolving transportation industry and expectations of Canadians by:

• Developing an action plan for the implementation of locomotive voice and video recorders (LVVR)
• Making adjustments to the TSB Regulations

These actions align with elements of the government-wide priority of security and opportunity, as well as with the priority placed on Rail safety in the mandate letter of the Minister of Transport.

For more information on the TSB's plans, priorities and the planned results, see the "Planned results" section of this report.

Raison d'être, mandate and role: who we are and what we do

Raison d'être

The Canadian Transportation Accident Investigation and Safety Board, referred to as the Transportation Safety Board of Canada (TSB) in its day-to-day activities, is an independent agency created in 1990 by an Act of Parliament. It operates at arm's length from other government departments and agencies to ensure that there are no real or perceived conflicts of interest. The TSB's sole objective is to advance air, marine, rail and pipeline transportation safety.

The Minister of Democratic Institutions and President of the Queen's Privy Council for Canada is the designated minister for the purposes of tabling the TSB's administrative reports in Parliament, such as the Departmental Planand theDepartmental Results Report. The TSB is part of the Privy Council portfolio of departments and agencies.

Mandate and role

The TSB performs a key role within the Canadian transportation system. We provide Canadians with an organization entrusted to advance transportation safety by:

• conducting independent investigations, including, when necessary, public inquiries, into selected transportation occurrences in order to make findings as to their causes and contributing factors;
• identifying safety deficiencies as evidenced by transportation occurrences;
• making recommendations designed to reduce or eliminate any such safety deficiencies;
• reporting publicly on our investigations and related findings; and
• following-up with stakeholders to ensure that safety actions are taken to reduce risks and improve safety.

The TSB may also represent Canadian interests in foreign investigations of transportation accidents involving Canadian citizens or Canadian registered, licensed or manufactured aircraft, ships or railway rolling stock. In addition, the TSB carries out some of Canada's obligations related to transportation safety at the International Civil Aviation Organization (ICAO) and the International Maritime Organization (IMO).

As one of the world leaders in its field, the TSB regularly shares its investigation techniques, methodologies and tools with foreign safety organizations by inviting them to participate in in-house training programs in the areas of investigation methodology and human and organizational factors. Under the terms of international agreements, the TSB also provides investigation assistance to foreign safety organizations, such as downloading and analyzing flight recorder data or overseeing engine tear-downs. The TSB also shares data and reports with sister organizations, in addition to participating in international working groups and studies to advance transportation safety.

For more general information about the department, see the "Supplementary information" section of this report.

Operating context: conditions affecting our work

The TSB operates within the context of a very large and complex Canadian and international transportation system. Many Canadian and foreign organizations are responsible for, and involved in, improving transportation safety. The TSB does not have any power or authority to direct others to implement its recommendations or to make changes.  The Board must therefore present its findings and recommendations in such a manner that compels others to act. This implies ongoing dialogue, information sharing and strategic coordination with many organizations such as Transport Canada, the National Energy Board and the Canadian Coast Guard. The TSB must also engage industry and foreign regulatory organizations in a similar fashion. Through various means, the TSB must present compelling arguments that will convince these "agents of change" to allocate resources and take action in response to identified safety deficiencies despite their many other competing priorities.

Furthermore, with the increasing globalization of the transportation industry, governments and industry are seeking greater harmonization of policies and practices between countries in order to facilitate cross-border trade, as well as the movement of people and goods. For example, rules that apply to trains that cross the Canada / U.S. border on a daily basis must be harmonized in order to avoid slowing or stopping their movements or creating administrative issues for the companies. This in turn makes the TSB's work more difficult.  In order to achieve results (i.e. get safety actions implemented), the TSB can no longer simply engage and convince Canadian stakeholders to act on their own. The TSB must convince both Canadian and foreign stakeholders to take actions in a coordinated and consistent manner.

The TSB's volume of activities is influenced by the number, severity and complexity of transportation occurrences, none of which can be effectively predicted. This uncertainty poses certain challenges with respect to the planning and management of TSB resources.  Additionally, over the past few years the TSB's visibility has increased significantly as a result of high-profile occurrence investigations, the TSB's Outreach Program, and the increased use of social media to share safety information. The TSB's enhanced visibility has generated higher stakeholder and public expectations than ever before.

In 2017-18, the TSB will allocate a significant amount of resources to specific projects aimed at reviewing and modernizing its core business processes and its products so that the TSB is better positioned to continue fulfilling its mandate and to meet expectations in the years to come. A number of working groups will be created to engage employees from across the organization in these projects. This will have an impact in the short term as it will take away some resources from the day-to-day operations. The efforts initiated in 2016-17 to eliminate the backlog of old investigations will also continue throughout the new year. However, the management team will ensure that a proper balance is maintained between the achievement of the short and long term objectives.

Key risks: things that could affect our ability to achieve our plans and results

The TSB faces key strategic risks that represent a potential threat to the achievement of our mandate. These risks warrant particular vigilance from all levels of the organization.

A significant risk is managing workload and expectations. The TSB cannot predict the volume of activities since these are influenced by the number, severity and complexity of transportation occurrences. The public's expectation is that the TSB will deploy and investigate all serious occurrences, will deliver timely answers on each investigation, and will make a difference in preventing future occurrences. This has resulted in higher expectations relating to the timeliness of TSB's safety products, the quality of its work, and the number of safety products completed.

In a business environment where available resources are not expected to increase, the TSB must continue to meet its mandate within the existing limited budget. While there have been on-going efforts to become more efficient in all areas of the organization, the constantly changing environment continues to create new demands and resource pressures. The TSB has also embarked on an ambitious modernization agenda that requires significant investment over the coming year.

Another risk faced by the TSB is challenges to its credibility. With the advent of social media, the public/media want factual information on what happened within minutes/hours, and they expect regular progress reports throughout the investigations. Key stakeholders also want timely information for their own use within their Safety Management System (SMS) or programs, and litigants want timely information to file early lawsuits. If the TSB does not ensure the review and modernization of its enabling legislation, core investigation processes, quality assurance/control processes, and its use of modern technologies, there is a risk that questions could be raised about the TSB's processes, its continued relevance and its reputation.      

The success of the TSB depends upon the expertise, professionalism and competence of its employees, so maintaining a qualified and healthy workforce remains a key risk. Challenges include recruiting and retaining experienced and qualified personnel in certain operational areas due to higher private sector salaries, a shortage of skilled workers for certain positions, and the on-going retirement of the baby-boomer cohort of employees. Another challenge is the need to be vigilant with respect to employee wellbeing. Due to the nature of the work performed by the TSB, employees may be exposed to significant workplace stress. Occupational health and safety is also important, in particular because of the risks associated with deployments to occurrence sites involving exposure to many hazards. Without a skilled and healthy workforce, the TSB would not be able to deliver its mandate and achieve its key strategic objectives.  

Planned results: what we want to achieve this year and beyond

Core Responsibility

Independent safety investigations and communication of risks in the transportation system

Description

The TSB's sole objective is to advance air, marine, rail and pipeline transportation safety. This mandate is fulfilled by conducting independent investigations into selected transportation occurrences to identify the causes and contributing factors, and the safety deficiencies evidenced by these occurrences. The TSB makes recommendations to reduce or eliminate any such safety deficiencies and reports publicly on its investigations. The TSB then follows up with stakeholders to ensure that safety actions are taken to reduce risks and improve safety.

The TSB has the following four key programs to support the core responsibility:

• Aviation Occurrence Investigations
• Marine Occurrence Investigations
• Rail Occurrence Investigations
• Pipeline Occurrence Investigations

All four occurrence investigations programs are governed by the Canadian Transportation Accident Investigation and Safety Board Act and the Transportation Safety Board Regulations. The Aviation Occurrence Investigations program is also governed by Annex 13 of the Convention on International Civil Aviation, and the Marine Occurrence Investigations program is also governed by the Casualty Investigation Code of the International Maritime Organization.

Aviation, Marine, Rail and Pipeline programs conduct independent investigations into selected transportation occurrences in, or over Canada, to identify causes and contributing factors. These programs include the publication of investigation reports, the formulation and monitoring of recommendations and other safety communications, as well as the conduct of outreach activities to advocate for changes to operating practices, equipment, infrastructure, and regulations to advance transportation safety.

The Aviation Occurrence Investigations program may also conduct investigations internationally, and includes the fulfillment of specific Government of Canada obligations related to transportation safety under conventions of the International Civil Aviation Organization and other international agreements.

The Marine Occurrence Investigations program may also conduct investigations internationally, and includes the fulfillment of specific Government of Canada obligations related to transportation safety under conventions of the International Maritime Organization and other international agreements.

The Rail Occurrence Investigations program also includes the provision of assistance, upon request, to the provinces for the investigation of short-line railway occurrences under provincial jurisdiction.

Planning highlights

The achievement of the TSB's mandate is measured through three departmental results. First, some performance indicators are aimed at reporting upon the overall safety of the transportation system.  However, many variables influence transportation safety and many organizations play a role in this ultimate outcome. There is no way to directly attribute overall safety improvements to any specific organization.  Accident and fatality rates are used as the best available indicators. In recent years, these indicators have reflected positive advancements in transportation safety and positive results are expected again in 2017-18.

The TSB's departmental results are also measured through actions taken by its stakeholders in response to its safety communications, as well as through efficiency indicators.  The TSB must present compelling arguments that convince "agents of change" to take actions in response to identified safety deficiencies. The responses received, the actions taken and their timeliness are good indicators of the TSB's impact on transportation safety. The TSB actively engages with stakeholders in all modes. However, the established performance targets vary by mode to reflect the different base lines and the differing challenges from one mode to another. Currently, the greatest challenges are in the aviation mode, but the TSB also faces some challenges with the timeliness of its reports in the rail mode. In 2017-18, it is unlikely that the TSB will fully achieve all its targets for all performance indicators in all modes of transportation.

Serving Canadians

In 2017-18, the TSB will complete the implementation of the new investigation management approach introduced in summer 2016. This new approach includes: a greater emphasis on team work, more rigorous project management, increased collaboration across organizational units, and refresher training for investigators on the investigation methodology and report writing. Efforts to catch-up on the backlog of older investigations will also be completed. Despite these efforts, the TSB will not fully meet its efficiency targets in 2017-18. However, real and measurable progress is expected. More specifically, the objective is to have an average time for completing quality investigations well below 500 days in aviation and rail, and to have no occurrence investigations older than 2 years in any mode.

With respect to responses to TSB recommendations, efforts will be made in collaboration with Transport Canada to review all outstanding recommendations and take appropriate actions to close some older ones that have been outstanding for much too long. A particular focus will be placed on aviation recommendations given the larger number of outstanding recommendations in that mode. The TSB will also continue its outreach activities to engage stakeholders in proactive discussions and encourage them to initiate safety actions that can mitigate the risks identified.

Work will also continue on the implementation of the TSB's Open Government Plan. Additional data elements from the modal occurrence databases will be added to the dataset published on the TSB web site and the open data portal. Further enhancements will continue to be made to the TSB web site and to the TSB presence on the Canada.ca site. More frequent investigation updates will also be published during lengthy and complex investigations.

Improving core business process and products

Significant time and effort will be invested in 2017-18 to review and modernize the TSB's investigation policies, processes and products. A number of working groups will be used to engage employees and managers from across the TSB in this renewal exercise. A new Occurrence Classification Policy will be finalized and published. Changes in the way the TSB conducts its investigations and reports on them will be implemented progressively over the next few years starting towards the end of this fiscal year. New products, such as short form reports, will also be introduced in order to better respond to the needs of our stakeholders and the public.

New processes for program evaluation and lessons learned will also be developed and put in place to support continuous improvement and help the TSB become a learning organization.

Updating legislative and regulatory frameworks

One of the long standing safety issues in the rail mode is the implementation of locomotive voice and video recorders (LVVR). These recorders could provide very valuable information to assist TSB investigators in their work. However, these recorders could also help the railways proactively manage safety if used properly. In response to the TSB calls for action, the Minister of Transport has identified this issue as a key priority for 2017-18. The TSB will therefore work in close collaboration with Transport Canada to develop appropriate legislative and regulatory proposals that will require the installation of LVVR and clarify the permitted use of the recordings while balancing the rights and obligations of the companies and their workers. 

During 2017-18, the TSB will make small modifications to its regulations in order to clarify certain sections in light of stakeholder feedback received.

Information on the TSB's Program Inventory is available in the Treasury Board Secretariat InfoBase.^{Footnote i}

Internal Services

Description

Internal Services are those groups of related activities and resources that the federal government considers to be services in support of programs and/or required to meet corporate obligations of an organization. Internal Services refers to the activities and resources of the 10 distinct service categories that support program delivery in the organization, regardless of the Internal Services delivery model in the department. The 10 service categories are: Management and Oversight Services; Communications Services; Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Real Property Services; Materiel Services; and Acquisition Services.

Planning highlights

In 2017-18, the Internal Services program will continue to identify and implement ways to more effectively deliver its services in support of the TSB's investigation programs and in line with strategic objective 3 – modernizing our workplace. A key priority includes supporting the recruitment and development of investigators as the TSB continues to face a period of high turnover due to employee retirements. Additionally, Internal Services personnel will lead initiatives that affect employee wellbeing such as: the development of the department's mental health action plan, coordinating participation in the 2017-18 annual and triannual Public Service Employee Surveys and the development of follow-up action plans, the implementation of a new employment equity plan, as well as the modernization of our workplaces.

Other Internal Services priorities for 2017-18 include:

• Exploring options to render its accommodations more efficient, such as a strategy to co-locate the TSB's Head Office and Engineering Lab within the National Capital Region, and reviewing accommodation options for its regional offices where the occupancy agreement is up for renewal;
• Working with Library and Archives Canada to finalize the update of retention and disposal schedules for TSB records of enduring business value;
• Reviewing opportunities to increase the amount of information and data that the TSB proactively releases as part of the Open Government initiative;
• Monitoring government-wide initiatives relating to  internal services and systems, and implementing changes in accordance with prescribed schedules; and
• Exploring available tools and technology to identify where these can help the organization to be more effective, such as implementing an on-line occurrence reporting tool.

Spending and human resources

Planned spending

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The 2014-15 and 2015-16 expenditures presented are actual results as published in the Public Accounts of Canada. In 2014-15 expenditures were higher than normal primarily due to the following:

• A charge of $0.7 million to implement the payment of salaries in arrears by the Government of Canada, without impacting employees on salary at the date of implementation;
• Payments for severance attributable to the liquidation of accumulated severance benefits as per changes to the collective agreements of $0.4 million; and
• Purchase of an X-Ray Computed Tomography System for $0.6 million.

In 2015-16, there was no major spending on occurrence investigations or major payouts related to collective agreements, which explains the lower spending in that fiscal year. Unused funds totaling $1.2 million from 2015-16 were carried forward to 2016-17. A significant portion of this amount was earmarked in anticipation of the ratification and signing of expired collective agreements whereby the TSB would be required to make retroactive salary payments to its employees for the past three fiscal years. Due to the 2014 Budget operating budget freeze, departments are required to fund retroactive payments for two out of the three fiscal years using their existing appropriations. As a result, the 2016-17 forecast spending is anticipated to be higher than normal.

Furthermore, the uncertainty as to whether or not all collective agreements will be ratified and signed by 2016-17 year-end presents a further risk in estimating year-end expenditures. As a mitigating measure, the TSB is estimating a $0.5 million carry forward from 2016-17 to 2017-18 to compensate, should some collective agreements be ratified and signed only in future years.

Planned spending for 2017-18 is mainly composed of anticipated amounts from Main Estimates and anticipated funding for terminable allowances as well as a $0.5 million carry forward from 2016-17.

Planned amounts for 2018-19 and onward are consistent and include anticipated amounts from Main Estimates.

Other amounts that cannot be estimated at this time such as additional spending for paylist expenditures (paternity leave, severance payments etc.) have not been included in planned spending. Furthermore, it should be noted that a significant transportation accident, a flurry of smaller size occurrences, or further budget reductions could also significantly change future planned spending.

Planned human resources

Estimates by vote

For information on the TSB's appropriations, consult the 2017–18 Main Estimates.^{Footnote ii}

Future-Oriented Condensed Statement of Operations

The Future-Oriented Condensed Statement of Operations provides a general overview of the TSB's operations. The forecast of financial information on expenses and revenues is prepared on an accrual accounting basis to strengthen accountability and to improve transparency and financial management.

Because the Future-Oriented Condensed Statement of Operations is prepared on an accrual accounting basis, and the forecast and planned spending amounts presented in other sections of the Departmental Plan are prepared on an expenditure basis, amounts may differ.

A more detailed Future-Oriented Statement of Operations and associated notes, including a reconciliation of the net cost of operations to the requested authorities, are available on the TSB's website^{Footnote iii}.

Supplementary information

Corporate information

Organizational profile

Appropriate minister: The Honourable Karina Gould

Institutional head: Kathleen Fox

Ministerial portfolio: Privy Council

Enabling instrument: Canadian Transportation Accident Investigation and Safety Board Act, ^{Footnote iv} S.C. 1989, c. 3

Year of incorporation / commencement: 1990

Reporting framework

The TSB Departmental Results Framework and Program Inventory of record for 2017–18 are shown on the next page.

Departmental Results Framework

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Supporting information on lower-level programs

Supporting information on planned expenditures, human resources, and results related to the TSB's Program Inventory is available in the Treasury Board Secretariat InfoBase.^{Footnote v}

Organizational contact information

Additional information about the Transportation Safety Board of Canada and its activities is available on the TSB website^{Footnote vi} or by contacting us at:

Transportation Safety Board of Canada
Place du Centre
200 Promenade du Portage, 4th Floor
Gatineau, Quebec K1A 1K8

E-mail: communications@bst-tsb.gc.ca
Social media: social@bst-tsb.gc.ca
Toll Free: 1-800-387-3557

Appendix: Definitions

appropriation (crédit)

Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

budgetary expenditures (dépenses budgétaires)

Operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.

Core Responsibility (responsabilité essentielle)

An enduring function or role performed by a department. The intentions of the department with respect to a Core Responsibility are reflected in one or more related Departmental Results that the department seeks to contribute to or influence.

Departmental Plan (Plan ministériel)

Provides information on the plans and expected performance of appropriated departments over a three year period. Departmental Plans are tabled in Parliament each spring.

Departmental Result (résultat ministériel)

A Departmental Result represents the change or changes that the department seeks to influence. A Departmental Result is often outside departments' immediate control, but it should be influenced by program-level outcomes.

Departmental Result Indicator (indicateur de résultat ministériel)

A factor or variable that provides a valid and reliable means to measure or describe progress on a Departmental Result.

Departmental Results Framework (cadre ministériel des résultats)

Consists of the department's Core Responsibilities, Departmental Results and Departmental Result Indicators.

Departmental Results Report (Rapport sur les résultats ministériels)

Provides information on the actual accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan.

full time equivalent (équivalent temps plein)

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

government-wide priorities (priorités pangouvernementales)

For the purpose of the 2017–18 Departmental Plan, government-wide priorities refers to those high-level themes outlining the government's agenda in the 2015 Speech from the Throne, namely: Growth for the Middle Class; Open and Transparent Government; A Clean Environment and a Strong Economy; Diversity is Canada's Strength; and Security and Opportunity.

horizontal initiatives (initiative horizontale)

A horizontal initiative is one in which two or more federal organizations, through an approved funding agreement, work toward achieving clearly defined shared outcomes, and which has been designated (e.g. by Cabinet, a central agency, etc.) as a horizontal initiative for managing and reporting purposes.

Management, Resources and Results Structure (Structure de la gestion, des ressources et des résultats)

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

non budgetary expenditures (dépenses non budgétaires)

Net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

performance (rendement)

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

performance indicator (indicateur de rendement)

A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an organization, program, policy or initiative respecting expected results.

performance reporting (production de rapports sur le rendement)

The process of communicating evidence based performance information. Performance reporting supports decision making, accountability and transparency.

planned spending (dépenses prévues)

For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts that receive Treasury Board approval by February 1. Therefore, planned spending may include amounts incremental to planned expenditures presented in the Main Estimates.

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

plans (plan)

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

priorities (priorité)

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

program (programme)

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

Program Alignment Architecture (architecture d'alignement des programmes)

A structured inventory of an organization's programs depicting the hierarchical relationship between programs and the Strategic Outcome(s) to which they contribute.

results (résultat)

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

statutory expenditures (dépenses législatives)

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

Strategic Outcome (résultat stratégique)

A long term and enduring benefit to Canadians that is linked to the organization's mandate, vision and core functions.

sunset program (programme temporisé)

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

target (cible)

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

voted expenditures (dépenses votées)

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