Treasury Board Guidelines Update 2016: Resource for Analysts

1. Guidance for the Preparation of Treasury Board Submissions2016 UpdatesResource Deck for TBS Analysts / Drafters

2. Purpose • Changes to the Guidance for the Preparation of Treasury Board Submissions (TB Submission Guide) are being introduced to respond to the Government’s priorities: • Openness and transparency • Building a results and delivery culture • Innovation • Various policy lenses, such as environmental sustainability, official languages, gender equality and Indigenous issues (modern treaty implementation) • This deck is a resource for TBS analysts as well as for anyone drafting a TB submission. It explains changes to the TB Submission Guide to support the implementation of new requirements. • The deck is organized into two sections: • Overview • Section-by-Section Guidance

3. 1. Overview of Changes to the TB Submission Guide

4. Organization of the TB Submission Guide • The TB Submission Guide is available on Canada.ca (How Government Works – Government Oversight – Treasury Board Submissions) • The Guide is organized into two main sections: • TB Submissions Overview: provides general information on the TB submission process, roles and responsibilities and service and quality standards • Writing a TB Submission: provides detailed guidance (section-by-section), templates, tools and resources, and transactional guidance for drafters of TB submissions

5. Key Messages • The majority of the TB Submission Guide and Template remains intact with the bulk of changes occurring at the “detailed guidance for writers” level • Changes can be summarized as follows: • New requirements for organizations to draft a narrative around the results story in the body of the TB submission (results achieved to date and expected results), supported by an evidence-base with the use of appendices • New requirements for organizations to demonstrate how they incorporated policy considerations into their implementation approach • The TB Submission Guide is an evergreen document and will be updated periodically to respond to Government priorities. The “blue box” on the TB Submission Guide homepage (pictured on slide 4) provides up-to-date information on what has recently changed

6. Summary of Changes • What is new? • The TB Submission Form has been slightly revised (re-naming Expected Outcomes to Expected Results and moving this section before Design, Delivery and Implementation; incorporating mandatory and “as applicable” appendices) • New requirements for organizations to draft a narrative around the results story (results achieved to date and expected results), supported by an evidence-base • New requirements for organizations to demonstrate how they incorporated policy considerations into their implementation approach • A new Delivery and Expected Results Appendix (including for horizontal initiatives) to be signed off by the Deputy Head, as well as the existing Risk, Official Languages and Gender-based Analysis+ Appendices are now mandatory • New “As Applicable” appendix for the assessment of modern treaty implementation • Updated transactional guidance for the use of late letters • Updated online resources for drafters of submissions (Extended Examples of TB Submissions and Key Considerations Tool) • What will remain the same? • Continued level of rigour on risk management and costing due diligence • Expectations for CFO attestations • Service and Quality Standards • How departments access and navigate the Guide remains online

7. Revised TB Submission Form

8. 2. Section-by-Section Guidance *This section contains sample text using a fictitious organization and is only being used for illustrative purposes

9. Detailed Guidance for Writers Why change? What has changed? To provide drafters of TB submissions with guidance on responding to government priorities in TB submissions To clarify the expectations for what should be in the TB submission (narrative/ storyline) vs the appendices (evidence base) to avoid duplication A preamble titled How to Use this Guidance has been added to outline general expectations and distinguish between expectations for the body of the TB submission (narrative) vs the appendices (evidence base) Updated and/or clarified requirements within each section (see subsequent slides) Further clarification provided by updated Extended Examples of TB Submissions with links to these provided up front Sample Text Not applicable

10. Title and Synopsis Why change? What has changed? To place the submission in the context of results at the outset Synopsis now summarizes the long term result(s) associated with the proposal(s) as opposed to just the authorities being sought Sample Text Funding to support the development and operational requirements for golf course services in rural New Topia in order to support economic development, enhanced job opportunities and community green spaces for underprivileged regions of Canada

11. Background What has changed? Why change? To update the guidance consistent with the TB Policy on Results To articulate the results story at the outset New requirement to link the initiative to an organization’s Core Responsibility from their Departmental Results Framework (TB Policy on Results) once approved by TB. Existing guidance on linking to program structure (PAA) and government priorities remains for those who have not yet transitioned to the new Policy New requirement to reference past results, as applicable Links to Extended Examples of TB Submissionsprovided up front Sample Text Golf course development infrastructure strengthens communities’ economic potential, consistent with Golf Course Canada’s core responsibility to drive economic growth for Canada’s tourism industry Golf courses of similar size and scope have been built near underprivileged communities across Ontario. Statistics Canada economic indicators have demonstrated that annual growth in employment and revenue for the local economy have increased an average of 3% as a direct result

12. Rationale What has changed? Why change? To provide additional considerations for justifying a proposal • Justification of the proposed course of action to consider: • gaps in the current programming that the proposal aims to address • lessons learned from other jurisdictions / comparable initiatives • changes to the policy and/or operational context • Discussion of which government-wide policy considerations impacted the proposal removed from this section and placed in Design, Delivery and Implementation Sample Text New Topia serves as a tourism hub in the region, attracting investment and spurring economic growth for surrounding communities in addition to its own. Leveraging lessons learned from comparable jurisdictions, investments in social infrastructure (particularly golf courses) have resulted in employment growth, new sources of revenue and recreational living opportunities. Authorities sought through this submission would allow Golf Course Canada to leverage fees generated from the golf course to offset increases to its operating budget, while at the same time providing Treasury Board with continued project oversight as per the TB Policy on the Management of Projects

13. Expected Results What has changed? Why change? To strengthen organizations’ capacity for implementation and achieving results and drive a results culture across government • Section re-written to require: • A summary of the key results committed to by the Deputy Head (as detailed in the appendix) • A summary of the evidence base has been used (i.e. results of 3rd party reviews) or will be used (i.e. planned future evaluations) to support the achievement of expected results • Details on how organizations plan to report on progress against expected results • A new and mandatory Delivery and Expected Results Appendix (including for Horizontal Initiatives) signed by the Deputy Head • ExistingPerformance Measurement Strategy appendix renamed to Performance Measurement Information; to provide additional information on performance measurement strategies or performance information profiles, as applicable • New requirement to discuss how expected results will be collectively achieved and reported on in the case of horizontal initiatives

14. Expected Results - Continued Sample Text Golf Course Canada has committed to creating 40 direct employment opportunities at the golf course as well as a 5% increase in employment generated by tourism for the rural community of New Topia by 2020, as measured by Statistics Canada’s CANSIM database Third party independent reviews, as well as the organization’s own internal audits, have demonstrated direct correlation between golf courses as an economic driver and the above stated expected results Golf Course Canada publishes annual corporate reports that include year-over-year reporting of results. These reports are available in the public domain Example to come *Excerpt of the Delivery and Expected Results Appendix, for illustrative purposes

15. Design, Delivery and Implementation Why change? What has changed? New requirement for organizations to demonstrate how they incorporated policy considerations into their implementation approach New requirement to discuss the extent to which the program/policy design and delivery model support innovative practices New guidance on discussing key developments since the approval of an MC, where applicable To strengthen the application of policy lenses to an initiative’s implementation approach To encourage the use of innovative practices in program/policy development To align with the revised MC template

16. Design, Delivery and Implementation - Continued Sample Text An assessment of modern treaty implications has concluded that the geographic area in which the golf course will be built is subject to a modern treaty. See illustrative example (right) for sample text. A percentage of annual revenues from the green fees generated by the Green Acres Golf Course will be used to reinvest in sustainable methods of maintaining fairways, contributing to innovative practices that can be used throughout Canada in meeting climate change targets *Assessment of Modern Treaty Implications Appendix, for illustrative purposes

17. Risk and Risk Responses Why change? What has changed? To reduce duplication between what is required in the body of the TB submission vs. the appendix Guidance that this section begin with a summary of the operating environment (environmental scan) Suggestion that a summary of the top risks (highest rated) be provided in the body of the TB submission, supported by a complete analysis in the Appendix on Risk and Risk Responses Sample Text Not applicable

18. Cost, Funding Requirements and Source of Funds Why change? What has changed? To decrease the number of joint TB submissions and allow for a more efficient process for departments seeking funding that includes increasing existing SSC services New requirement to identify costs related to Shared Service Canada’s costs of providing core information technology services in the Cost, Funding Requirements and Source of Funds table aswell as associated authority text Sample Text Provide authority to hold centrally in an earmarked reserve $[insert amount] in [insert fiscal year]; [and ongoing], in order to offset Shared Service Canada’s incremental costs of providing core information technology services *Note: this text should appear in the Authorities Sought section of the TB Submission

19. Costing Due Diligence Why change? What has changed? New validation criteria added, asking organizations to identify the percentage of the total cost that will be spent on internal services and a rationale for why that allocation is appropriate To strengthen TBS’ challenge of internal services costs, consistent with the existing requirement in the Cost, Funding Requirements and Source of Funds section that asks organizations to identify the funding required for internal services Note: same level of due diligence expected for validating costing information Sample Text The internal services costs of operating the Green Acres Golf Course is 7% of the total cost of the initiative. This compares favourably with the administrative ratios of similar golf courses owned and operated by Golf Course Canada (9% for the City of Wallonia and 11% for the City of Flatsburg). This amount is appropriate given that additional resources are required to accommodate fairway maintenance in New Topia’s mountainous terrain.

20. Appendices: Mandatory • New appendixto provide a concise summary of expected results, performance information and key implementation milestones; to be applied to stand-alone as well as horizontal initiatives (different templates) DELIVERY & EXPECTED RESULTS RISKS AND RISK RESPONSES • Existing appendix remains mandatory; to provide analysis of the risks and mitigating strategies • Existing appendix made mandatory; to provide analysis of the implications of the proposal(s) for official languages as defined in the Official Languages Act OFFICIAL LANGUAGES • Existing appendixupdated and made mandatory; to determine the potential gender implications for the proposal(s), considering the target group and the potential for differing impacts on women and men GENDER-BASED ANALYSIS+

21. Appendices: Other Appendices “As Applicable” • New appendixto assess modern treaty implementation, as applicable MODERN TREATY IMPLEMENTATION • Existing appendix renamed and revised to support requirements of the TB Policy on Results; appendix provides additional information on Performance Measurement Strategies, or Performance Information Profiles for those who have transitioned to the TB Policy on Results, as applicable PERFORMANCE MEASUREMENT INFORMATION AUDIT AND EVALUATION • Eliminated appendix; Expected Results section of the submission to require a discussion on the evidence base that supports results, including audits, evaluations, reviews and external studies PROGRAM ALIGNMENT • Eliminated appendix; Background section of the submission to link the initiative to an organization’s Core Responsibility from their Departmental Results Framework (TB Policy on Results) • No Changes ALL OTHER APPENDICES

22. Other Changes HOW TO USE THIS GUIDANCE • New section and first step under Detailed Guidance for Writers – Before You Start Drafting, that explains general expectations for drafting TB submissions, including clarifying content expectations for the body of the TB submission (narrative) and the appendices (supporting evidence) • Updated transactional guidance on late or urgent Treasury Board submissions; guidance provides clarity on the usage of late letters as well as a sample letter LATE LETTERS • Updated section on roles and responsibilities to note Deputies’ responsibilities with respect to establishing appropriate arrangements for monitoring, evaluating and reporting of performance results ROLES AND RESPONSIBILITIES OF DEPUTY HEADS • Areas currently under consideration for future updates include requirements related to: communications, the environment and sustainable development, and the reporting of internal services costs FOR FUTURE RELEASES