The Management of Publishing Internal Audit

Final Report

Corporate Audit and Evaluation Branch
January 2011

Table of Contents

• Executive Summary
• Introduction
• Objective and Scope of the Audit
• Findings, Recommendations and Action Plans
  • 1.0 Accountability and Oversight
  • 2.0 Program Management
  • 3.0 Monitoring and Performance Reporting
• Conclusion
• Appendix A

Executive Summary

Background: Publications, in various print and electronic formats accommodating diverse needs and preferences, are key tools for communicating Canada Revenue Agency (CRA) information to the public and to employees. The term publication refers to guides, forms, pamphlets, brochures, posters, bulletins, periodicals, books, manuals, any internal or external product created by the act of publishing, including on the CRA Internet and Intranet sites. Many of these products must be updated annually, and new or revised publications must continually be developed to communicate legislative, program, and other information and requirements. In 2009-2010, approximately 5,700 publications were registered and tracked for inventory control and lifecycle management.

Publishing is a shared, integrated, and horizontal function that requires the cooperation and interaction of many stakeholders. Branches and regions are responsible for defining and approving requirements, specifications, content, and authorship. (Refer to appendix A for a breakdown of CRA authors.) The Electronic and Print Media Directorate (EPMD) of the Public Affairs Branch (PAB) is responsible for providing publishing advice and direction, and for managing, coordinating, monitoring and reporting on all publishing requirements throughout the publishing lifecycle. The Finance and Administration (F&A) Branch is responsible for contracting, warehousing, and the forms call centre, while the Information Technology Branch (ITB) is responsible for technical and system support.

Objective : The audit objective was to assess the adequacy of the current management framework for the publishing function in the Agency. The audit focused on the internal controls that ensure the accountability and oversight, program management, and monitoring and performance reporting of the function.

Based on a risk assessment, personalized mail (print-to-mail) activities and the examination of specific, published products were not included in the scope of the audit. Publishing budgets were not examined as the audit focused on the internal controls managed by the EPMD.

The audit was conducted in accordance with the International Standards for the Professional Practice of Internal Auditing.

Conclusion: Management framework controls are in place to support the publishing function and the achievement of publishing objectives, however, opportunities exist to improve and further develop controls within this framework. Recommendations have been made to enhance:

• comprehension of such topics as publishing goals and objectives, and the definition of publishing that is used;
• the governance framework; and
• monitoring and performance reporting.

Action Plan: PAB agrees with the recommendations and the action plans with related timelines are included in this report.

Introduction

The Canada Revenue Agency (CRA) must ensure that information about its policies, programs, services and initiatives is readily available for dissemination to taxpayers, businesses, and benefit recipients to facilitate and promote voluntary compliance, fulfil their tax and benefits obligations, and receive their entitlements.

Publications, in various print and electronic formats accommodating diverse needs and preferences, are key tools for communicating CRA information to the public and to employees. The term publication refers to guides, forms, pamphlets, brochures, posters, bulletins, periodicals, books, manuals, any internal or external product created by the act of publishing, including on the CRA Internet and Intranet sites. Many of these products must be updated annually, and new or revised publications must continually be developed to communicate legislative, program, and other information and requirements. In 2009-2010, approximately 5,700 publications were registered and tracked for inventory control and lifecycle management.

Publishing, as defined in the CRA Publishing Policy, are the activities involved in selecting, commissioning, preparing, disseminating, and distributing information by any means to the public or to employees. It is a shared, integrated, and horizontal function that requires the cooperation and interaction of many stakeholders. Branches and regions are responsible for defining and approving requirements, specifications, content and authorship. (Refer to appendix A for a breakdown of CRA authors.) The Electronic and Print Media Directorate (EPMD) of the Public Affairs Branch (PAB) is responsible for providing publishing advice and direction, and for managing, coordinating, monitoring and reporting on all publishing requirements throughout the publishing lifecycle. The Finance and Administration (F&A) Branch is responsible for contracting, warehousing, and the forms call centre, while the Information Technology Branch (ITB) is responsible for technical and system support.

Publishing in the CRA has undergone transformation over the past several years to increase accountability and streamline and consolidate publishing activities:

• Functional responsibility for publishing was moved from F&A to PAB in September 2001 to allow for a more integrated approach for publishing and communications within the Agency and to better manage the lifecycle of publications;
• $25 million for external printing, inserting and freight, and $60 million for postage was transferred from the PAB budget to authoring branches in fiscal year 2002-2003;
• A formal Publishing Strategy, that set out a roadmap for publishing reform, was approved by the Agency Management Committee (AMC) in 2003; 
• Approved by the Board of Management in 2004, the Publishing Policy established the Assistant Commissioner of PAB as accountable for managing the publishing function, and the Director of the EPMD as the Publisher of the Agency;
• New systems, technologies and equipment continue to be implemented to improve the publishing process; and
• In April 2009, as one of the last reform components, the EPMD reorganized its operations and introduced a portfolio management approach to better serve clients.

In 2009-2010, EPMD had 133 full time equivalent staff and a budget of $22M. This includes print-to-mail activities in the Atlantic and Prairie regions (Winnipeg and Summerside), of which PAB is functionally responsible.

Objectives and Scope of the Audit

The audit objective was to assess the adequacy of the current management framework for the publishing function in the Agency. The audit focused on the internal controls that should ensure the accountability and oversight, program management and monitoring and performance reporting of the function.

Based on a risk assessment, personalized mail (print-to-mail) activities and the examination of specific, published products were not included in the scope of the audit. Publishing budgets were not examined as the audit focused on the internal controls managed by the EPMD.

Between January and July 2010, examination work was conducted in the PAB, authoring branches and other publishing stakeholders including the following branches:  Assessment and Benefits Services (ABSB), Taxpayer Services and Debt Management  (TSDMB), Appeals, Corporate Strategies and Business Development (CSBDB), Legislative Policy and Regulatory Affairs (LPRAB), and F&A.

The audit was conducted in accordance with the International Standards for the Professional Practices on Internal Auditing.

Findings, Recommendations and Action Plans

1.0 Accountability and Oversight

Publishing goals and objectives are defined, communicated and linked to the Agency’s strategic business objectives. Although the EPMD delivers presentations to stakeholders on an ad hoc basis, the level of understanding of publishing goals and objectives, as well as the definition of publishing that is used, varied among those interviewed. Presentations delivered to stakeholders on a more proactive basis would enhance comprehension of such topics as publishing goals and objectives, and the definition of publishing that is used.

Roles and responsibilities for the EPMD and stakeholders have been defined and communicated in the communications and publishing policies. The EPMD has produced several documents (available on Infozone) that further clarify roles and responsibilities for activities in the publishing lifecycle and supply chain.

Although publishing is a shared function, a governance framework that includes a committee that exercises an oversight role and provides horizontal, co-ordinated direction to the publishing function on a regular basis was not evident. Although the Public Affairs Advisory Committee (PAAC) is used to provide oversight and direction, its focus is not solely on publishing. A majority of the PAAC members interviewed indicated that the PAAC is more an information venue than a directional committee. Consequently, critical, horizontal issues related to publishing may not be given the attention they deserve.

The Publishing Services and Technological Advisory Committee (PSTAC), a sub-committee of the PAAC, was mandated to ensure appropriate planning and management of publishing activities; to monitor and report on overall performance; and to make recommendations and share knowledge and expertise for a horizontal, co-ordinated approach to publishing. The PSTAC is no longer operational. Without a committee that provides oversight and direction to the publishing function on a regular basis, it is a challenge to have effective overall co-ordination and co-operation among publishing stakeholders.

Currently, branches and regions prepare annual projections that identify their publishing requirements. The EPMD uses this information to centrally plan the Agency’s publishing activities for the year; thereby, forming the Annual Publishing Plan (APP).

The Publishing Policy requires an aggregate APP for the Agency to be reviewed by the Agency and PAB oversight committees (i.e. Agency Management Committee, PAAC) and to report annually on the application and effectiveness of the APP. These requirements are not being fulfilled. Without the review of the aggregate APP and compilation of an annual report on its application and effectiveness, the Agency does not have assurance that publishing is managed efficiently and effectively.

Recommendations

1. EPMD should deliver presentations to stakeholders on a proactive basis to enhance comprehension of such topics as publishing goals and objectives, and the definition of publishing that is used .

Action Plan

As part of our client relations, business development and communications strategies, presentations will be delivered proactively to Agency authoring/program areas on an ongoing basis starting in February, 2011. The Assistant Commissioner, Public Affairs Branch will conduct AC-level presentations to reconfirm EPMD's role as Agency publisher, clarify roles and responsibilities, and provide information on the strategic direction of the Agency's publishing function.

EPMD will conduct annual presentations at Agency Branch Management Committee (BMC) meetings to clarify roles and responsibilities, confirm the Agency's publishing goals and objectives, and ensure a coordinated approach to publishing across the Agency. Portfolio Managers at EPMD will continue to meet regularly with their Agency clients to confirm the Agency's publishing goals and objectives, review the client's publishing requirements, and provide strategic advice and direction.

Target Date:Ongoing, starting in February 2011

2. PAB should ensure that a committee exercises an oversight role and provides horizontal, co-ordinated direction to the publishing function on a regular basis.

Action Plan

The Public Affairs Advisory Committee (PAAC) and the Publishing Services and Technology Advisory Committee (PSTAC) are the two CRA committees that provide horizontal, co-ordinated direction to the publishing function.  

EPMD will revive the PSTAC starting in the first quarter of the 2011-2012 fiscal year:

• Combine PSTAC and the Internet Planning Committee (IPC) into one committee under the PSTAC moniker to include all Agency publishing activities.
• PAB will review and update the Terms of Reference for the committee to confirm scope, mandate, and roles and responsibilities.
• Reinstitute regular PSTAC meetings (three times a year or bi-annually).

EPMD will also continue to report on a quarterly basis to the PAAC.

Target Date: Ongoing, starting in the 2011/2012 fiscal year

3. EPMD should comply with the policy requirements to have the aggregate APP reviewed by the Agency and PAB oversight committees and to report annually on the application and effectiveness of the APP.

Action Plan

In compliance with the CRA Publishing Policy, PAB will report annually on the effectiveness and efficiency of the Annual Publishing Plan (APP) to PSTAC, PAAC, the Agency Management Committee (AMC), and other Agency oversight committees as required.

EPMD will provide an APP Review report that will outline the Agency's publishing projections for the fiscal year, received from Agency authors during the APP projection period. EPMD will also provide a Year-End Review report that will outline the Agency's publishing projections and actuals for the fiscal year.

Target date for APP Review report: Annually, starting in the first quarter of the 2011/2012 fiscal year.

Target date for Year-End Review report: Annually, starting in the second quarter of the 2012/2013 fiscal year.

2.0 Program Management

Overall, controls are in place and working to support the EPMD and stakeholders with respect to publishing activities. Publishing policies, standards, directives, and procedures are developed and published on the PAB website and available to stakeholders. The Publishing Policy is presently under review and due to be completed by the end of fiscal year 2010-2011.

Systems and tools are available to support users and are regularly enhanced to meet stakeholder needs. The two key systems are the PROMPT system, which is used to plan and manage publishing projects and the publication lifecycle, and the Publishing Content Management Solution (PCMS), which is used to manage product content creation, production, delivery and storage. Associated user guides and processes for problem reporting, initiating change requests, and soliciting feedback from stakeholders are in place.

Service standards and service level agreements (SLAs) have been developed. Standards to achieve timeliness, quality and consistency in publishing processes and published products are embedded into PROMPT, PCMS, and in various software formats and templates used. Agreements exist between EPMD and relevant stakeholders that clarify roles and responsibilities and specify levels and terms of service. The EPMD reviews these agreements annually.

Training and support is available and provided to those involved in publishing activities. Customized training sessions, user guides, instructions, reference materials, technical manuals, information libraries and repositories are accessible on-line and via shared drives. A training program is established for EPMD employees consisting of 14 core and 49 role specific courses. Individual learning and development needs are identified and discussed via the annual individual learning plan process.

Quality assurance processes are in place to ensure publishing excellence. All stakeholders involved in publishing activities are responsible for quality within their area. EPMD’s quality assurance activities include the review of designs, formats, proofs and advance copies of publications for quality and compliance to CRA policies and legislation of particular relevance to publishing, such as, Library and Archives of Canada Act, Official Languages Act and Regulations, Copyright Act, and Trade-marks Act.

Inventory management processes support lifecycle management of published products. Primary systems used for inventory management are the Corporate Administrative System (CAS) and PROMPT. Early warning controls are in place and used for communication purposes between stakeholders.

3.0 Monitoring and Performance Reporting

Publishing projects, services, and activities are monitored within the EPMD by the Directorate Management Committee, the Publishing Operational Committee, and by project coordinators using the PROMPT system and weekly status reports as appropriate.

PAB risk assessment exercises are carried out annually with EPMD risk assessment information feeding into the PAB risk inventory. Ongoing risk management of publishing projects, services, and activities involve key stakeholders as required. Mechanisms to support continuous improvement are in place. Internal and external forums to obtain client feedback include mailboxes, annual post mortems of the cycle, sharing information with other government departments, and communications scan efforts.

Performance measures and a reporting framework for the publishing function are weak. Some performance measures have been developed to support in-year reporting, the Annual Report, and the Corporate Business Plan. Performance measures covering product delivery, productivity, workload, capacity, and cost savings are included in the business requirements to establish a reporting module or data mart. A completion date for such a module is unknown. In the interim, efforts are needed to improve the current performance measurement and reporting framework allowing for key aspects of performance of the publishing function to be measured and reported on a regular basis. Meaningful performance measures and reporting framework would provide assurance that the publishing function is being managed efficiently and effectively.

Recommendation

4. EPMD should establish an interim performance measurement and reporting strategy ensuring that meaningful performance data is available to support informed decision-making and program improvement pending the completion of a reporting module or data mart.

Action Plan

EPMD has a requirement to measure and report on performance in the short to medium-term. Presently, PROMPT reports are produced on a weekly, monthly, annual and ad-hoc basis for EPMD staff, management and clients.

EPMD will further develop, implement, and maintain an interim performance measurement and reporting solution and could include information for clients (e.g. number of publications, timelines, costs and quantities); for EPMD staff (e.g. capacity planning, workload measurement, portfolio of publishing products); or senior management (e.g. aggregate view of publishing products, cost, timelines).

Target date: completion by the end of fiscal 2011/2012. 

In the long term, EPMD is working with Information Technology Branch (ITB) to implement a data mart using an enterprise reporting tool, pending available funding.

Target date: implementation will begin in the 2011/2012 fiscal year.

Conclusion

Management framework controls are in place to support the publishing function and the achievement of publishing objectives, however, opportunities exist to improve and further develop controls within this framework.

The level of understanding of the publishing goals and objectives, as well as the definition of publishing that is used, is varied among stakeholders. To enhance comprehension, presentations should be delivered to stakeholders on a proactive basis to enhance comprehension of such topics as publishing goals and objectives, and the definition of publishing that is used.

A governance framework that includes a committee that exercises an oversight role and provides horizontal, co-ordinated direction to the publishing function on a regular basis was not evident. Although the Public Affairs Advisory Committee (PAAC) is used to provide oversight and direction, its focus is not solely on publishing. In addition, the Publishing Policy requirements are not being fulfilled with respect to a review of the aggregate Annual Publishing Plan (APP) by the Agency and PAB oversight committees (i.e. Agency Management Committee, PAAC) and the compilation of an annual report on the application and effectiveness of the APP.

Performance measures and a reporting framework are weak. Pending the completion of a reporting module or data mart, an interim performance measurement and reporting strategy should be established and implemented ensuring that meaningful performance data is available to support informed decision-making and program improvement.

Appendix A

CRA Author Breakdown

Source : PROMPT June 2010