Advanced Education, Employment and Labour

Transcription

1 Advanced Education, Employment and Labour Main points Introduction Related special purpose funds and agencies Financial overview Audit conclusions and findings Information technology strategic plan needed Capital construction follow-up Background Risk identification and mitigation & progress Status of other outstanding recommendations of the Standing Committee on Public Accounts

2 Main points The Ministry of Advanced Education, Employment and Labour needs to prepare an information technology (IT) strategic plan to help management ensure IT initiatives are appropriate to meet the Ministry s direction. It would also help management determine if it has addressed all the threats and risks to the Ministry s security. The Ministry has not yet fully addressed our 2004 recommendation about its capital construction processes. The Ministry needs to document its assessment of the processes that its partners use to identify and mitigate significant risks or set its own processes to identify and mitigate significant risks on approved capital projects. 26

3 Introduction The Ministry of Advanced Education, Employment and Labour s (Ministry) mandate is to foster development of an educated, skilled, and productive workforce that meets the labour demands of a growing and innovative economy 1. Its responsibilities are set out primarily in The Post-Secondary Education and Skills Training Act and The Labour Standards Act. Related special purpose funds and agencies At March 31, 2009, the Ministry was responsible for the following special purpose funds and agencies: Year-end Saskatchewan Student Aid Fund March 31 Training Completions Fund March 31 Carlton Trail Regional College June 30 Cumberland Regional College June 30 Great Plains College June 30 North West Regional College June 30 Northlands College June 30 Parkland Regional College June 30 Southeast Regional College June 30 Saskatchewan Apprenticeship and Trade Certification Commission (SATCC) June 30 Saskatchewan Institute of Applied Science and Technology (SIAST) June 30 Financial overview As set out in the table below, the Ministry spent over $893 million in Ministry of Advanced Education, Employment and Labour, Annual Report, pg

4 Table 1 Estimates Actual (in millions of $) Central Management and Services $ 25.9 $ 23.0 Student Support Programs Post-Secondary Education Immigration Training Programs Career and Employment Services Graduate Retention Program Worker s Advocate Occupational Health and Safety Labour Relations Board Labour Relations and Mediation Labour Standards Status of Women Office Major Capital Asset Acquisitions Capital Asset Acquisitions (3.2) (4.1) Capital Asset Amortization $ $ In , the Ministry had revenues of $81.3 million of which 84% came from the Federal Government primarily for Federal-Provincial cost sharing programs. The Ministry s Annual Report sets out the reasons for the major differences between actual financial results and the estimates. ( (23 Oct 2009) Audit conclusions and findings This section reports the results of our 2009 audits of the Ministry, the Saskatchewan Student Aid Fund, the Training Completions Fund, three of seven regional colleges (Cumberland, Great Plains, and North West), SATCC, and SIAST. 2 Saskatchewan Finance, Saskatchewan Estimates. The Estimates total does not include the additional $132.7 million authorized through the Saskatchewan Supplementary Estimates for Advanced Education, Employment and Labour (Vote 37). 28

5 In our opinion, for the fiscal years ending on or before June 30, 2009: the Ministry and the above-listed agencies had adequate rules and procedures to safeguard public resources except for the matters reported in this chapter the Ministry and the above-listed agencies complied with authorities governing their activities relating to financial reporting, safeguarding public resources, revenue raising, spending, borrowing, and investing the financial statements of the above-listed agencies are reliable We audit colleges on a cyclical basis. We work with the appointed auditor of each of these colleges to carry out the audits. We require the appointed auditors of the other four colleges that are not in rotation to provide us with reports that set out the results of their audits. We review these reports and have discussions with related ministry officials to identify if significant matters exist for these colleges. If so, we work with the appointed auditor on these matters. For SIAST, we carry out the audit jointly with the appointed auditor. Exhibit 1 sets out the appointed auditor of each agency. We use the framework recommended by the Report of the Task Force on Roles, Responsibilities and Duties of Auditors. 3 The auditors of the other four colleges did not report any new matters for the colleges they audited. Exhibit 1 Crown agency SIAST Cumberland Regional College Great Plains College North West Regional College Appointed auditor Deloitte & Touche LLP NeuPath Group, PC Inc. Stark & Marsh Holm Svenkeson Raiche 3 To view this report, see our website at 29

6 Later in this chapter, we report the status of our previous recommendation about the Ministry s capital construction process and provide an update on recommendations previously made by the Standing Committee on Public Accounts (PAC) that are not yet implemented. The following sets out detailed findings for the Ministry. Information technology strategic plan needed The Ministry has not prepared a multi-year information technology (IT) plan that links to strategic business objectives. An IT strategic plan can help management ensure IT initiatives are appropriate to meet the Ministry s direction. It would also help management determine if it has addressed all the threats and risks to the Ministry s security. The Ministry needs an IT strategic plan to ensure its use of resources supports its strategic objectives. The Ministry did not prepare and approve an IT strategic plan for the year. 1. We recommend the Ministry of Advanced Education, Employment and Labour prepare an information technology strategic plan. Capital construction follow-up Background In 2004, we assessed the Department of Learning s 4 (Ministry) processes to ensure its partners 5 meet the requirements for completing approved capital construction projects. Our 2004 Report Volume 1, Chapter 13 (pp ) concluded that for the twelve-month period ending September 30, 2003, the Ministry had adequate processes to ensure its partners met requirements for completing approved capital construction projects with two exceptions. One of these exceptions relates to the Ministry of Advanced Education, Employment and Labour. 4 In 2004, the Department of Learning included both the Ministry of Education and the Ministry of Advanced Education, Employment and Labour. 5 Partners include the University of Regina, University of Saskatchewan, SIAST, and regional colleges. 30

7 In October 2005, we performed a follow-up of this audit and concluded that while the Ministry had taken steps to address our recommendation, more work remained. The following section sets out the recommendation (in italics) and the Ministry s actions up to October We found that the Ministry still has work to do. Risk identification and mitigation & progress In 2004, we recommended that the Ministry document its assessment of the processes that its partners use to identify and mitigate significant risks or set its own processes to identify and mitigate significant risks on approved capital projects. In June 2004, PAC agreed with our recommendation. At October 2005, the Ministry was developing a project checklist to help it standardize its risk assessment process among its partners. It expected the checklist to help it document the steps taken by each partner and the Ministry as well as documenting any corrective measures needed. At October 2009, the Ministry has not yet fully developed the project checklist. Ministry staff told us it does consider risks in its capital construction projects and has plans for staffing a position that will focus on risk assessment and mitigation in capital construction projects. However, due to staff turnover within the unit, a standardized project checklist has not been developed. The Ministry also told us that it has plans to continue to improve its processes to address this recommendation. We continue to recommend the Ministry document its assessment of the processes that its partners use to identify and mitigate significant risks or set its own processes to identify and mitigate significant risks on approved capital projects. 31

8 Status of other outstanding recommendations of the Standing Committee on Public Accounts The following table provides an update on recommendations previously made by PAC that are not yet implemented and are not discussed earlier in this chapter. 6 Table 2 PAC REPORT OUTSTANDING RECOMMENDATION STATUS YEAR 7 Ministry of Advanced Education, Employment and Labour 2009 PAC concurs: 2-2 that the Ministry of Advanced Education, Employment and Labour develop a human resource plan PAC concurs: 2-3 that the Ministry of Advanced Education, Employment and Labour sign an adequate agreement on disaster recovery of computer systems and data with the Information Technology Office PAC concurs: 2-4 that the Ministry of Advanced Education, Employment and Labour monitor the effectiveness of the Information Technology Office s security controls to protect the Ministry s computer systems and data. 2009). The Ministry developed the Human Resource Plan; however, it was never formally approved. The Human Resource Plan has been developed and is in the approval stages. 2009). Management told us that the Ministry is working with ITO with regard to disaster recovery and has completed a significant amount of work on disaster recovery as part of the Ministry s pandemic planning process. 2009). Management told us that the Ministry has worked with the ITO through the year on security controls/issues. Security and control issues have been a standing agenda item on the joint ITO/Ministry Information Technology Management Committee meetings. In addition, the ITO is working with the Ministry on the development of a security report that will meet all the Ministry s needs. 6 For the definitions of the key terms used in the table, see Chapter 20 Standing Committee on Public Accounts. 7 PAC Report Year refers to the year that PAC first made the recommendation in its report to the Legislative Assembly. 32

9 Saskatchewan Institute of Applied Science and Technology 2007 PAC concurs: 3-4 that Saskatchewan Institute of Applied Science and Technology should analyze competency gaps for its entire workforce and provide periodic updates to the board PAC concurs: 3-5 that Saskatchewan Institute of Applied Science and Technology should identify barriers to its current and future human capacity and provide the board with a plan to address the significant barriers PAC concurs: 3-6 that Saskatchewan Institute of Applied Science and Technology should regularly inform staff involved in the recruiting process about trends in workforce gaps across SIAST and effective strategies to overcome barriers to human capacity PAC concurs: 3-7 that Saskatchewan Institute of Applied Science and Technology's board should work with management to identify the content and frequency of reports necessary to monitor human resource risks and evaluate progress towards its human capacity objectives PAC concurs: 2-5 that the Saskatchewan Institute of Applied Science and Technology s Board use more comprehensive risk management policies and procedures that: - define key terms and processes - assign roles and responsibilities for risk management - require risks be identified in relation to strategic objectives - require analysis of risk likelihood and impact including timeframes - set criteria to evaluate risk tolerance - outline guidance to treat key risks Partially implemented (as at January 31, We plan to follow-up in Partially implemented (as at January 31, We plan to follow-up in Partially implemented (as at January 31, We plan to follow-up in Partially implemented (as at January 31, We plan to follow-up in Not implemented (as at June 30, 2008). We plan to follow-up in

10 2009 PAC concurs: 2-6 that the Saskatchewan Institute of Applied Science and Technology s Board require that the written risk management reports it receives include analysis of risks and outcomes of risk management. Not implemented (as at June 30, 2008). We plan to follow-up in Welfare to Work 2005 PAC concurs: 4-2 that the Department of Community Resources and Employment should select additional performance measures that directly assess its progress in moving people from welfare to work PAC concurs: 4-3 that the Department of Community Resources and Employment should establish baseline results and targets for each measure PAC concurs: 4-4 that the Department of Community Resources and Employment should communicate to employees its measures, baseline results, and targets PAC concurs: 4-5 that the Department of Community Resources and Employment should collect relevant and reliable information related to its performance measures PAC concurs: 4-6 that the Department of Community Resources and Employment should establish policies and procedures for evaluating data to assess its progress in moving people from welfare to work. Relevant programs are now the responsibility of the Ministry of Advanced Education, Employment and Labour. We plan to follow-up in Relevant programs are now the responsibility of the Ministry of Advanced Education, Employment and Labour. We plan to follow-up in Relevant programs are now the responsibility of the Ministry of Advanced Education, Employment and Labour. We plan to follow-up in Relevant programs are now the responsibility of the Ministry of Advanced Education, Employment and Labour. We plan to follow-up in Relevant programs are now the responsibility of the Ministry of Advanced Education, Employment and Labour. We plan to follow-up in

11 2005 PAC concurs: 4-7 that the Department of Community Resources and Employment should prepare reports that show its progress in helping welfare recipients, and others seeking financial assistance, to find and keep work. Not implemented (as at March 31, Relevant programs are now the responsibility of the Ministry of Advanced Education, Employment and Labour. We plan to follow-up in Saskatchewan Apprenticeship and Trade Certification Commission 2007 PAC concurs: 3-3 that the Saskatchewan Apprenticeship and Trade Certification Commission should sign a service level agreement with the Information Technology Office for the delivery of information technology services. Not implemented (as at June 30, 2009). No progress in year. 35

12 This page left blank intentionally.