Metodología de investigación (CARR, KEMMIS, McTAGGART)

The Comptrollership line of business includes Financial Systems Management, Financial Reporting and Controls, Financial Operations, Compensation and Benefits, Staffing and Recruitment, Employee Relations and Job Evaluation and Regional Operations. Comptrollership provides an accountability framework and systems that support the decentralized administration of GN mandates through the development and management of GN financial and human resource processes. These processes include revenue and expenditure functions as well as managing the human resources function including position development, recruitment and retention, payroll and benefits, employee and union relations, as well as workplace health, safety and wellness. Comptrollership also establishes and manages the form and content of the financial records and Public Accounts. Objectives

• Develop, operate, maintain and monitor the government-wide accountability framework, financial and human resource information systems and related processes, and provide accounting and financial operations support services to GN departments and public agencies.

• Produce the annual Public Accounts in compliance with statutory requirements.

• Manage an effective, fair and transparent staffing process that is compliant with the Priority Hiring Policy.

• Provide leadership and guidance reflecting Inuit Societal Values in the administration of Workplace Health, Safety and Wellness programming.

• Lead the GN in collective bargaining and represent the GN during negotiations as mandated.

• Provide timely and consistent labour relations and job evaluation expertise.

• Provide professional payroll, benefits and relocation services to employees.

Programs Budget ($000) 2012-13 2013-14 2014-15 2015-16

Employee Relations and 2,967 3,138 3,138 3,138

Job Evaluation

Employee Relations provides professional employee relations advice and services to departments and agencies and contributes to the GN’s overall ability and capacity to attract, retain and fairly compensate employees through the collective bargaining process. Workplace Health, Safety and Wellness facilitates compliance with WSCC requirements and offers programs to support the general wellbeing of all employees. Job Evaluation provides technical advice and assistance to departments and agencies on organizational design and job evaluation to promote a consistent and fair classification structure for GN positions.

Financial Systems Management 2,974 3,247 3,232 3,244

Financial Systems Management develops and maintains central accounting, financial and human resource systems. It is responsible for the development, implementation and management of the government's principal accounting systems and financial applications used in the processing and recording of revenues and expenditures as well as financial reporting. These systems include FreeBalance, e-Personality, Access Direct Online, Purchasing Card System, Crystal Reporting, User Defined Report systems and other financial software as required.

Financial Reporting and Controls 1,716 1,556 1,560 1,556

Financial Reporting and Controls has the responsibility for government-wide maintenance of internal accounting controls and ensuring the accuracy, compliance and completeness of accounting records. This program is accountable for the preparation and publication of the annual Public Accounts, as required in the Financial Administration Act, and it provides accurate and timely financial reports and information on the government's financial position and operational results. It serves as the principal liaison between the government and the Office of the Auditor General for the annual financial audit of the Public Accounts.

Financial Operations 2,873 2,890 2,888 2,885

Financial Operations provides leadership to GN departments and public agencies for accounting support services; ensuring the accuracy, compliance and confidentiality of accounting records; and for the provision of related training and support to ensure that all public funds are being appropriately expended, collected and recorded. This program manages the accounts payable and receivable functions and is responsible for the

disbursements under the Consolidated Revenue Fund. Financial Operations is also responsible for central coordination of the employee relocation process.

Compensation and Benefits 2,736 2,742 2,715 2,706

Compensation and Benefits provides comprehensive payroll and benefit plan services to government employees, including the administration of the Public Service Pension Plan. It also provides guidance and functional support for operations carried out by the three regional financial services offices. It has the responsibility for managing the payroll and benefits module of the government’s Human Resources Information System in conjunction with Financial Systems Management.

Staffing and Recruitment 2,186 2,299 2,299 2,299

This program works in collaboration with GN departments to develop and implement recruitment initiatives to address workforce needs, in particular the achievement of the GN’s Inuit employment priorities. The division develops policies and procedures to support the staffing function and manages centralized staffing services for the GN, including the Summer Student Employment Equity Program.

Regional Operations 8,787 9,294 9,285 9,289

Regional Operations manages staffing, relocation, accounts payable, accounts receivable, collection activities, account reconciliation and the payroll and benefit services to the GN’s decentralized offices located in the three regions outside of Iqaluit. The program also performs compliance reviews, special reviews, regional user training and provides ongoing support services and consultation to line departments or public agencies located in the regions.

Total, Comptrollership 24,239 25,166 25,117 25,117

Priorities (2012-13)

• Develop and implement career development mechanisms for individual regional staff, including job rotation placements at headquarters and/or other regional offices.

Status: Complete. Developmental opportunities have been implemented in all regions.

• Evaluate regional participation in the implementation of staffing priorities, including staffing processes, systems and improved levels of service to departments.

Status: Complete. The need for increased participation was identified and regional staff participated in the development and implementation of staffing standards.

• Evaluate the Workplace Conflict Management Program and the Workplace Wellness Program.

Status: A Workplace Conflict Management directive and updated Harassment Free Workplace policy were developed in cooperation with the Nunavut Employees’ Union. The evaluation of the Workplace Wellness Program is deferred.

• Assess the department’s Occupational Health, Safety and Wellness programs.

Status: Deferred. A formal review is more appropriate and options for an independent review are being considered.

• Consider and implement best practices recommendations and changes for the Job Evaluation process.

Status: A review of Job Evaluation processes and services was completed by the Hay Group. Recommendations have been reviewed and appropriate action will be taken where necessary.

• Implement the Wellness communication plan.

Status: Deferred. The communication of Wellness programs will be part of the new department’s corporate communication initiatives.

• Finalize the Strengthening Financial Management projects and use the outcomes from the project as a springboard to further contribute to a professionally staffed financial system backed up by a modern computer network system.

Status: Ongoing. The 5-year Strengthening Financial Management project ends March 31, 2013.

• Continue to participate, in collaboration with CGS, on development of an implementation plan for ongoing management of the Human Resource Information and Payroll System, in conjunction with the overall GN-wide Information Communications Technology (ICT) plan.

Status: Ongoing. A review of the current state of the system, business models and associated processes was undertaken.

• Explore opportunities for implementing a document management and tracking system. Status: Ongoing. Further progress on this initiative is pending on the results of the project to develop an automated workflow system for Delegation of Authority, Travel and Contribution Agreements. It is expected that the functionality of this system can be used for document management and tracking.

• Reduce average age of receivables to less than 120 days outstanding.

Status: Ongoing. The average age of receivables has not yet reached 120 days. An internal collections process has been developed, old accounts receivable are under review and a contract with Canada Revenue Agency, for recovery through income tax, is being negotiated.

• Establish new processes to increase efficiency in the staffing process including internal competitions, priority positions, a job candidate registry and position eligibility lists. Status: The new process for internal competitions has been completed. An internal process was developed to prioritize positions for staffing. A job candidate registry is in

place for casuals and summer students. The process for position eligibility lists was developed and has been implemented.

• Revise transfer assignment processes.

Status: Deferred. A new transfer assignment directive will be developed in 2013-14.

• Revise the Summer Student Employment Equity Program based on the review. Status: The 2013 SSEEP will incorporate the recommended changes.

• Support GN departments in the implementation of recruitment strategies, including those aimed at Inuit youth.

Status: Complete. Various initiatives were undertaken including CBC radio ads for recruitment of casuals, advertising through professional associations and journals, attendance at trade shows, and high school and community visits.

Priorities (2013-14)

• Undertake a formal review of workplace health and safety including WSCC compliance.

• Revise the transfer assignment process to ensure that it promotes capacity building across the GN.

• Finalize changes to the Staff Housing Policy.

• Formalize and implement strategies to expand and strengthen the nature, scope and timing of Financial Control’s activities.

• Implement electronic workflow and invoice authorization for Accounts Payable.

• Develop training and resource material for key Compensation & Benefits processes.

• Undertake a re-engineering of the Human Resource Information and Payroll System.

• Review and revise the existing staffing manual to support the delegation of staffing to departments.

Priorities (2014-15)

• Develop a renewed and comprehensive Workplace Wellness Program.

• Implement methodology for further improvement in reporting of taxable payments to vendors (T4A) by automating the process of capturing these payments.

• Pilot implementation of leave and attendance software and determine priorities for the development of additional human resources modules.

• Measure individual departments’ capacity to take on staffing responsibilities and pilot delegation to select departments.

• Work with stakeholders on programs to develop Inuit youth employment opportunities and ladders within the government to promote technical skills.

• Provide effective input and support to efforts aimed at improving the understanding of the government’s financial condition and performance, including improved consistency in terms of key measure and presentation between budget, fiscal update and financial statements.

• Building on the 2013-14 initiative to implement broader monitoring of key compliance and control matters by Financial Controls, implement procedures to support reporting to Finance management, at the non-consolidated level initially, on key compliance and control matters.

Priorities (2015-16)

• Finalize standardized job descriptions for identified groups across the GN.

• Explore further opportunities for implementation of electronic workflow and approvals for other financial processes within the GN.

• Evaluate the staffing delegation pilot and determine which departments are best suited for delegation.