2023-24 Departmental Plan

From the Chair

I am pleased to present the Transportation Safety Board of Canada’s (TSB) Departmental Plan for 2023–24. It outlines for Parliamentarians and Canadians what the TSB does and what it plans to achieve during the 2023–24 fiscal year.

Over the coming year, the organization will see some key changes to the composition of the Board. In December 2022, Board Member Faye Ackermans retired at the end of her term. Her replacement has yet to be determined. August 2023 will mark the end of my second term as Chair. Additionally, Board Member Kenneth Potter’s appointment will be up for renewal in December 2023. Regardless of who serves on the Board in the future, the mandate and focus of the TSB’s work, which is rooted in the Canadian Transportation Accident Investigation and Safety Board Act (the CTAISB Act) will not change. The TSB remains committed to advancing transportation safety by investigating occurrences in air, marine, pipeline and rail sectors of transportation in Canada.

With transportation activity levels returning to pre-pandemic levels, the TSB has seen a corresponding upswing in the number of reported occurrences. This trend is expected to continue, placing increased pressure on the TSB’s organizational resources and impacting the flexibility to consider other critical investments.

This year, we will review the impacts of a recent Supreme Court of Canada decision that addresses a number of important elements related to our organization’s powers and authorities, to determine whether adjustments to the CTAISB Act need to be considered.

The TSB is taking part in a broad International Civil Aviation Organization (ICAO) audit of Canada’s aviation safety systems, with results being released later in 2023. We are looking forward to the results and addressing any gaps that may be identified. We will continue to focus on improving the timeliness and impact of our investigation reports through adjustments in our review and publication processes.

Two key TSB programs are undergoing changes moving forward. The TSB Watchlist has been moved to a three-year cycle, enabling time for more substantial progress on the most pressing issues facing Canada’s transportation industry. Meanwhile, the confidential reporting system, SECURITAS, will be reviewed to improve alignment with other elements of the organization’s mandate.

A number of other changes are taking place to reflect the priorities laid out in the TSB Strategic Plan 2021–22 to 2025–26.

Recognizing the challenging nature of our work, the TSB will continue to improve the support it offers its employees related to mental health, bolstering awareness of available tools and resources and formalizing annual personalized check-ins with mental health professionals. We will also continue our work on our Data Strategy by improving how we collect, manage, and leverage our data.

The excellent work done by TSB staff during the past three pandemic years will continue to underpin the work of the TSB into the future. The methods and tools may evolve, but the TSB’s mission to advance transportation safety remains constant.

Kathleen Fox
Chair

Plans at a glance

In 2023–24, the Transportation Safety Board of Canada (TSB) is continuing its work on its five-year Strategic Plan which outlines the department’s key priorities and framework for the 2021–22 to 2025–26 period. The TSB’s vision of being a world-leading investigation authority that advances transportation safety is guided by six strategic objectives:

• Strengthen the impact of our investigations
• Foster an inclusive, diversified and respectful workplace
• Employ a knowledgeable and highly skilled workforce
• Leverage data to drive our choices and decisions
• Be digital by default
• Communicate with impact

These six strategic objectives are both complementary and interrelated and frame the TSB’s actions and choices in the coming years. Further details on specific planned activities for 2023–24 for each strategic objective can be found in the “Planning highlights” section under “Core responsibilities: planned results and resources, and key risks.”

Over the past three years, TSB has adapted its processes and upgraded its technologies to address logistical and operational challenges as a result of the shifting work environment due to the ongoing COVID-19 pandemic. The TSB is therefore well-equipped for 2023–24 to continue fulfilling its core responsibility of independent safety investigations and communication of risks in the transportation system.

For more information on the TSB’s plans, see the “Core responsibilities: planned results and resources, and key risks” section of this plan.

Core responsibilities: planned results and resources, and key risks

This section contains information on the department’s planned results and resources for each of its core responsibilities. It also contains information on key risks related to achieving those results.

Independent safety investigations and communication of risks in the transportation system

Description

The Transportation Safety Board of Canada’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 Transportation Safety Board of Canada makes recommendations to reduce or eliminate any such safety deficiencies and reports publicly on its investigations. The Transportation Safety Board of Canada then follows up with stakeholders to ensure that safety actions are taken to reduce risks and improve safety.

Planning highlights

The achievement of the TSB’s mandate is measured through three types of departmental result indicators. First, some performance indicators aim 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. In recent years, accident and fatality rate indicators have generally reflected positive advancements in transportation safety and we expect similar results again in 2023–24.

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 and data driven facts through safety communications 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 federally regulated transportation sectors. It should be noted that established performance targets and results vary by sector to reflect the different baselines and the differing challenges from one sector to another. These indicators are then consolidated to reflect overall departmental targets and results across all sector of transportation within the TSB’s jurisdiction. Currently, the greatest challenges are with the timeliness of TSB investigation reports.

Organizational priorities

The TSB Strategic Plan outlines the strategic objectives and associated priorities that have been identified by the department’s leadership team to achieve its strategic outcome. This plan provides the framework that guides the identification of key activities and the TSB's investment decision making for the current exercise. In 2020–21, the TSB undertook a comprehensive analysis to prepare its five-year Strategic Plan for the period of 2021–22 to 2025–26; 2023–24 will be year three of the plan.

Strengthen the impact of our investigations

The TSB will continue to seek ways to improve how it conducts investigations and to provide credible, transparent and timely results that inform and influence the advancement of transportation safety in Canada and abroad. In 2023–24, the TSB will carry on with its concerted efforts to improve the timeliness of its investigation reports. It will implement new tools and procedures to improve the management of investigation activities and enhance the safety analysis by providing updated guidance and tools that support the iterative approach of the Integrated Safety Investigation Methodology (ISIM).

The TSB will continue initiatives aimed at making optimal use of technology to achieve the best possible outcomes with efficient, interconnected and nimble processes and systems. Processes surrounding the various classes of TSB occurrences and associated guidance materials will be reviewed with a view to making improvements.

The TSB will continue its engagement in the Laboratories Canada initiative in developing a joint collaborative science facility in partnership with the National Research Council of Canada

Foster an inclusive, diversified and respectful workplace

The TSB is committed to fostering a respectful, harassment-free, diversified and inclusive workplace. In 2023–24, the TSB will continue its efforts to identify and remove any barriers to the recruitment, retention and/or promotion of members of designated groups through the continued implementation of its Employment Equity Plan with the aim to increase the recruitment of members of underrepresented designated groups and achieving a workforce that reflects Canada’s diversity.

Further, the TSB will continue the implementation and monitoring of its Mental Health Strategy. As part of its Critical Incident Stress Management Program, the TSB will roll out a series of resources and offer resilience building activities to ensure our operational workforce is equipped to face potential traumatic events during the course of their work. Expanded psychological support services will also be made available to staff over the coming year.

Employ a knowledgeable and highly skilled workforce

The TSB will focus on the recruitment, development, and retention of a high-performing and diverse workforce. In 2023–24, the TSB will continue to ensure that employees can enhance their skills and knowledge through various external and in-house training. Internal training will explore a blended approach that leverages technology. Employees will be provided with opportunities for skills development and knowledge acquisition through external providers. The TSB will continue its review of its internal policies and procedures to ensure that they are adapted to the new hybrid work environment.

Leverage data to drive our choices and decisions

In 2023–24, the TSB will continue the implementation of its Data Strategy to better manage data throughout its life cycle as a shared business asset. The three-phase strategy should be fully implemented by 2025–26. The focus for 2023–24 will be on exploring options for modernized and improved data architecture and efforts to improve data quality for internal use and enhance TSB outputs. The TSB will also continue to explore options to support the exchange of data with external stakeholders to create efficiencies and improve the flow of data and information.

Be digital by default

The TSB will carry on with its migration to the cloud. More specifically, the TSB will continue its migration of its server-based SharePoint platform to SharePoint online. TSB will also ensure that it makes full and effective use of available tools and system to effectively support employees working in a hybrid work environment.

Communicate with impact

The TSB recognizes that strong, clear communication is essential to ensure investigation findings and key safety messages reach, and are understood by, stakeholders, change agents, and the general public. The TSB recognizes that detailed investigation reports may not resonate with all audiences, therefore in 2023–24, it will continue to strategically tailor the development and delivery of information to target media, stakeholders and change agents. Furthermore, the TSB will continue to leverage its social media channels to reach varied audiences. 

The TSB will continue to proactively engage its national and international stakeholders through digital communications platforms to inform them of TSB activities, key safety learnings, and organizational priorities. As well, the department will seek opportunities for collaboration to solicit feedback on key safety issues within Canada’s transportation industry and advance its safety messaging to key audiences.

The TSB also recognizes that strong internal communication is now, more than ever in our hybrid environment, crucial to maintain an engaged, well-informed workforce. As such, the department will continue to leverage existing communication tools such as The Beacon (the TSB’s internal newsletter) and monthly employee townhalls as primary sources for important information. The TSB’s intranet site continues to serve as an important vehicle for communications, knowledge management, and collaboration.

Innovation

The TSB does not have any significant planned innovation for 2023–24.

Key risks

The TSB recognizes the need for agency-wide integrated risk management practices to effectively manage operations, deliver on its mandate and strategic outcome, and meet central agency expectations. A key element of the department’s risk management activities is the annual update of its Corporate Risk Profile (CRP).

Six key strategic risks have been identified as representing an important threat (or opportunity) to the department in fiscal year 2023–24 which includes a new risk: Lack of Resources. All of these risks warrant particular vigilance from all levels of the organization.

Keeping up with technological advances/changes in the industry

The TSB’s credibility and operational effectiveness could be impacted if it fails to keep pace with the technological advances/changes in the transportation industry and if it does not adapt to ensure new data sources are properly exploited, optimally managed and fully analyzed. New advances in engineering, designs, and operational systems occur at times faster than the organization can adapt. Some examples of technological change that could pose challenges to the TSB’s work are increased automation in some transportation sectors and remotely piloted vehicles being integrated into existing transportation systems, increased use of composite materials for which we have limited expertise, as well as the electrification of vehicles and equipment, and the proliferation of specialized software used by industry to manage and support vehicle operations. To be able to properly access public and private data for investigations, additional efforts will be required for TSB employees to maintain or acquire the requisite expertise and have access to the equipment and training necessary to conduct transportation occurrence investigations in the future.

Keeping up with workplace technology

There is a risk that TSB employees do not have access to current workplace technology tools, systems, and applications to ensure they can deliver their work in an efficient and effective manner. As a world-class investigative organization, it is important that employees are equipped with, and leverage, the latest technology tools/software/hardware to be able to interact efficiently with OGDs, stakeholders, other investigation organizations and industry. As demonstrated during the COVID-19 pandemic, there is a strong need to ensure that these tools are not subject to business disruptions by third parties or other events.

Employee safety and wellbeing

There is a need to be vigilant with respect to managing employee physical and mental wellbeing and maintaining a work environment that is supportive, respectful, inclusive, diverse and free of harassment. Due to the nature of the work performed by the TSB, employees may be exposed to a number of physical and psychological hazards.

Operational responsiveness

There is a risk that the TSB may not be able to deploy in a timely manner, and to sustain operations, in certain remote regions due to the limited availability of transportation services and support infrastructure. There is also a risk that investigation deployment contingency plans will not be robust enough and sufficiently practiced to ensure a proper state of readiness.

Legal challenges

Organizations and individuals are more frequently challenging TSB business processes, as well as the application of the Canadian Transportation Accident Investigation and Safety Board Act^{Endnote i}. This puts the TSB at risk that some court rulings could negatively impact the way the TSB conducts its business.

Lack of resources

The TSB’s investigative capacity and support functions, with its current resource levels, is increasingly challenged in meeting investigation report publication targets in a way that meets industry and public expectations.  Increased time to publish investigation results risks diminishing their impact and the opportunity to improve transportation safety in a timely manner.

The TSB has put in place plans to mitigate these risks.

Planned results for independent safety investigations and communication of risks in the transportation system

The following table shows, for independent safety investigations and communication of risks in the transportation system, the planned results, the result indicators, the targets and the target dates for 2023–24, and the actual results for the three most recent fiscal years for which actual results are available.

Notes about the indicators

The TSB amended its Departmental Results Framework (DRF) at the Departmental Results Indicator (DRI) level effective 2022–23 as a result of a thorough review which identified several opportunities to streamline results data in order to provide more valuable and concise information to the public and its stakeholders. The resulting DRI structure consolidates previous departmental indicators into new indicators, which explains why no comparative data is available in the table below. Note that all previous years’ data remains fully accessible through the TSB website^{Endnote ii}  as well as GC InfoBase.^{Endnote iii}  In addition, the TSB will continue to report further departmental statistics as part of its Annual Report to Parliament.^{Endnote iv}

The financial, human resources and performance information for the TSB’s program inventory is available on GC InfoBase.^{Endnote v}

Planned budgetary spending for independent safety investigations and communication of risks in the transportation system

The following table shows, for independent safety investigations and communication of risks in the transportation system, budgetary spending for 2023–24, as well as planned spending for that year and for each of the next two fiscal years.

Financial, human resources and performance information for the TSB’s program inventory is available on GC InfoBase.^{Endnote vi}

Planned human resources for independent safety investigations and communication of risks in the transportation system

The following table shows, in full‑time equivalents, the human resources the department will need to fulfill this core responsibility for 2023–24 and for each of the next two fiscal years.

Financial, human resources and performance information for the TSB’s program inventory is available on GC InfoBase.^{Endnote vii}

Internal Services: planned results

Description

Internal services are the services that are provided within a department so that it can meet its corporate obligations and deliver its programs. There are 10 categories of internal services:

• management and oversight services
• communications services
• legal services
• human resources management services
• financial management services
• information management services
• information technology services
• real property management services
• materiel management services
• acquisition management services

Planning highlights

The Internal Services program will continue to ensure that the TSB makes full and effective use of available tools and systems to support working in a digital-first hybrid environment.

We will carry on with our migration to the Cloud to ensure employees have efficient access to workplace technology, whether they are working in our facilities or remotely. This fiscal year we will continue the migration of our server-based SharePoint platform to SharePoint online (cloud).

We will continue to invest in improvements for our hybrid work environment. We will also strengthen our position as an employer of choice by providing ongoing support for the health and well-being of our employees.

Additionally, Internal Services personnel will support other planned initiatives that support employee well-being including responding to the results of the annual Public Service Employee Survey, mental health, and activities aimed at furthering diversity and inclusion.

Other priorities include supporting the implementation of our Data Strategy Plan focusing on foundation elements such as a review of our data architecture and efforts to improve data quality, as well as the modernization of our office and Lab facilities and equipment. These efforts will be made in collaboration with Laboratory Canada and Public Services and Procurement Canada to provide our employees with a renewed and highly functional work environment that promotes efficiency, scientific collaboration, and innovation. As this initiative requires investment and on-going maintenance funding that is beyond our current appropriations (budget), we will also work with central agencies to ensure that it is appropriately funded for implementation and on-going success.

Planning for contracts awarded to Indigenous businesses

Based on procurement reporting for Fiscal Year 2021–22, the TSB attained its 8.3% target of the total value of contracts awarded to Indigenous businesses.

As professional services and IT requirements account for a large portion of the TSB’s annual contracting budget, where the market capacity allows it, TSB contracting will use the CPSS (Centralized Professional Service System) tool and target primarily Indigenous businesses.

Another initiative is to enhance TSB’s internal request for contract (RFC) forms to raise awareness with our clients to consider and propose Indigenous businesses when submitting requests for goods and services. Contracting officers will systematically implement a consultation of the Indigenous Business Directory^{Endnote viii} to confirm if an Indigenous business exists and is qualified for individual requirements.

The following table shows in % the actual, forecasted and planned value for the target.

Planned budgetary spending for internal services

The following table shows, for internal services, budgetary spending for 2023–24, as well as planned spending for that year and for each of the next two fiscal years.

Planned human resources for internal services

The following table shows, in full‑time equivalents, the human resources the department will need to carry out its internal services for 2023–24 and for each of the next two fiscal years.

Planned spending and human resources

This section provides an overview of the department’s planned spending and human resources for the next three fiscal years and compares planned spending for 2023–24 with actual spending for the current year and the previous year.

Planned spending

Departmental spending 2020–21 to 2025–26

The following graph presents planned spending (voted and statutory expenditures) over time.

Image

The departmental spending trend graph shows actual spending (2020–21 to 2021–22) and planned spending (2023–24 to 2025–26). The variation in statutory amounts over the years is directly attributable to Employee Benefit Plan allocations associated with employee salaries. Further trend analysis related to this table is provided in the following section.

Budgetary planning summary for core responsibilities and internal services (dollars)

The following table shows information on spending for each of the TSB’s core responsibilities and for its internal services for 2023–24 and other relevant fiscal years.

The 2020–21 and 2021–22 expenditures presented are actual results as published in the Public Accounts of Canada. The TSB experienced lower travel expenditures as a result of the COVID-19 pandemic and, to the extent possible, reinvested this funding into various information technology and information management projects during these years.  Differences between these years mainly include lower salaries in 2021–22 due to payouts for retroactive salaries occurring in 2020–21, in accordance with signed and ratified collective agreements.

Forecast spending for 2022–23 represents forecasted authorities at the time of preparation and includes additional amounts over Main Estimates for the operating budget carry forward from previous year as well as amounts for collective agreements. In accordance with the definition of planned spending, amounts for 2023–24 and ongoing fiscal years consist of Main Estimates and Annual Reference Level amounts only which explains the large difference when compared to the 2022–23 forecast.

Planned human resources

The following table shows information on human resources, in full-time equivalents (FTEs), for each of the TSB’s core responsibilities and for its internal services for 2023–24 and the other relevant years.

Human resources planning summary for core responsibilities and internal services

Actual full-time equivalents (FTEs) of 224 FTEs for 2020–21 and 226 FTEs for 2021–22 were very close to planned numbers of 227 FTEs. For fiscal years 2022–23 and onward, the TSB is continuing to forecast and plan for a stable annual FTE count of 227.

Estimates by vote

Information on the TSB’s organizational appropriations is available in the 2023–24 Main Estimates .^{Endnote ix}

Future-oriented condensed statement of operations

The future‑oriented condensed statement of operations provides an overview of the TSB’s operations for 2022–23 to 2023–24.

The forecast and planned amounts in this statement of operations were prepared on an accrual basis. The forecast and planned amounts presented in other sections of the Departmental Plan were prepared on an expenditure basis. Amounts may therefore differ.

A more detailed future‑oriented statement of operations and associated notes, including a reconciliation of the net cost of operations with the requested authorities, are available on the TSB’s website.^{Endnote x}

The TSB’s 2022–23 forecast and 2023–24 planned results are expected to decrease with a 6% decrease in expenses and 21% decrease in revenues. Note that due to the low-dollar nature of the TSB’s revenues, non-material dollar differences can result in large percentage variances between years.

Corporate information

Organizational profile

Appropriate minister(s): The Honourable William Blair P.C., C.O.M., M.P.

Institutional head: Kathleen Fox

Ministerial portfolio: Privy Council

Enabling instrument(s): Canadian Transportation Accident Investigation and Safety Board Act, S.C. 1989, c. 3^{Endnote xi}

Year of incorporation / commencement: 1990

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

Information on the TSB’s raison d’être, mandate and role is available on the TSB’s website.^{Endnote xii}

Operating context

Information on the operating context is available on the TSB’s website.^{Endnote xiii}

Reporting framework

The TSB’s approved departmental results framework and program inventory for 2023–24 are as follows.

Image

Supporting information on the program inventory

Supporting information on planned expenditures, human resources, and results related to the TSB’s program inventory is available on GC InfoBase.^{Endnote xiv}

Supplementary information tables

The following supplementary information tables are available on the TSB’s website:^{Endnote xv}

• Gender-based analysis plus

Federal tax expenditures

The TSB’s Departmental Plan does not include information on tax expenditures.

Tax expenditures are the responsibility of the Minister of Finance. The Department of Finance Canada publishes cost estimates and projections for government-wide tax expenditures each year in the Report on Federal Tax Expenditures.^{Endnote xvi} This report provides detailed information on tax expenditures, including objectives, historical background and references to related federal spending programs, as well as evaluations, research papers and gender-based analysis plus.

Organizational contact information

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

Telephone: 1-800-387-3557

Email: communications@bst-tsb.gc.ca

Website(s): www.tsb.gc.ca

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)

A document that sets out a department’s priorities, programs, expected results and associated resource requirements, covering a three‑year period beginning with the year indicated in the title of the report. Departmental Plans are tabled in Parliament each spring.

departmental result (résultat ministériel)

A change that a 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)

A framework that consists of the department’s core responsibilities, departmental results and departmental result indicators.

Departmental Results Report (rapport sur les résultats ministériels)

A report on a department’s actual performance in a fiscal year against its plans, priorities and expected results set out in its Departmental Plan for that year. Departmental Results Reports are usually tabled in Parliament each fall.

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.

gender-based analysis plus (GBA Plus)(analyse comparative entre les sexes plus [ACS Plus])

An analytical tool used to support the development of responsive and inclusive policies, programs and other initiatives. GBA Plus is a process for understanding who is impacted by the issue or opportunity being addressed by the initiative; identifying how the initiative could be tailored to meet diverse needs of the people most impacted; and anticipating and mitigating any barriers to accessing or benefitting from the initiative. GBA Plus is an intersectional analysis that goes beyond biological (sex) and socio-cultural (gender) differences to consider other factors, such as age, disability, education, ethnicity, economic status, geography, language, race, religion, and sexual orientation.

government-wide priorities (priorités pangouvernementales)

For the purpose of the 2023–24 Departmental Plan, government-wide priorities are the high-level themes outlining the Government’s agenda in the 2021 Speech from the Throne: building a healthier today and tomorrow; growing a more resilient economy; bolder climate action; fighter harder for safer communities; standing up for diversity and inclusion; moving faster on the path to reconciliation and fighting for a secure, just, and equitable world.

high impact innovation (innovation à impact élevé)

High impact innovation varies per organizational context. In some cases, it could mean trying something significantly new or different from the status quo. In other cases, it might mean making incremental improvements that relate to a high-spending area or addressing problems faced by a significant number of Canadians or public servants.

horizontal initiative (initiative horizontale)

An initiative in which two or more federal organizations are given funding to pursue a shared outcome, often linked to a government priority.

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.

plan (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.

planned spending (dépenses prévues)

For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts 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.

program (programme)

Individual or groups of services, activities or combinations thereof that are managed together within a department and that focus on a specific set of outputs, outcomes or service levels.

program inventory (répertoire des programmes)

An inventory of a department’s programs that describes how resources are organized to carry out the department’s core responsibilities and achieve its planned results.

result (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.

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.