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MAF 2020 to 2021 Management of Acquired Services and Assets Methodology

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Methodology overview

Sound management of government assets and services is a benchmark of mature public service organizations, as the capacity for programs to deliver on their mandates is related to the sustained performance of organizational assets, projects and procurement.

The 2020-21 Acquired Services and Assets Management Accountability Framework (MAF) methodology is aligned with core comptrollership responsibilities and serves to assess informed decision-making and sound asset management practices that demonstrate best value and sound stewardship for investment planning, project management, real property, materiel management and procurement.  In addition, the methodology for 2020-21 takes into consideration the extraordinary circumstances related to COVID-19. As such, two pandemic-related questions have been added. One question seeks to understand how the increased authorities under key policies as a result of the pandemic contributed to efficiencies in the COVID-19 response. The other seeks to ensure that departments have complete and appropriate materiel information in place to enable COVID-related decisions. Additionally, one new question on performance information on investments was included.

Use of MAF Results

The 2020-21 MAF results will provide the following information to the three key stakeholder groups listed below:

Deputy Heads:

  • Identify current and emerging issues with respect to how assets and acquired services were managed during the pandemic; and
  • Enable fulfillment of comptrollership responsibilities related to investment planning, project management, real property management, procurement, and materiel management.

Acquired Services and Assets Functional Communities:

  • Improve policy compliance and management practices and lead to change within their respective organizations; and
  • Encourage conversations within the respective Acquired Services and Assets Sector communities and within the Office of the Comptroller General regarding the sharing of best practices and the identification of government-wide challenges.

Treasury Board of Canada Secretariat:

  • Enable policy centres to monitor trends and identify gaps in policy compliance; and
  • Communicate priorities and expectations relating to the management of assets and acquired services to departments and agencies and facilitate the sharing of notable practices and identify any systemic issues that will inform the development of policy, guidance and tools.

Period of assessment

While the period of assessment for each indicator may vary depending on the information required, the overall timeframe for this year’s assessment falls between April 2019 and November 2020, therefore allowing for the submission of the most up-to-date information possible.

Impact on Departments

Below is a summary of the impact on departments in terms of the number of questions, and submission of evidence, which illustrates a substantial reduction overall when compared to 2019-20.

Acquired Services and Assets 2019-20 2020-21
Total number of questions 31 6
Total number of questions which require the submission of evidence by Departments 25 4 and 2 interview questions
  • Three core questions have been from 2019-20
  • There are also three new questions:
    • One that continues to nudge departments toward investment planning and two that explore the impact of COVID-19 on acquired services and asset management

Overall outcomes

The methodology will generate insights into aspects of assets and acquired services management and provide important insights into current and emerging issues related to investment planning, real property, materiel and procurement that were raised by the pandemic response, such as obtaining and and/or implementing the increased authorities and the tracking of assets.

MAF 2020-21 Acquired Services and Assets Questionnaire

Question #1 Indicators Preserved from MAF 2019-20

In 2019-2020, did the department or agency develop and/or update the acquisition, maintenance and disposal strategies for its entire real property portfolio that consider asset performance information, ongoing program needs, value for money, and reflect government priorities and legislation?

  • Yes
  • No

Rationale

  • To ensure that real property strategies exist and align with policy, other related government priorities, and legislation such as the Federal Sustainable Development Strategy and the Greening Government Strategy.
  • Custodians are required to develop strategies that achieve best value, sound stewardship, and reduce the government’s greenhouse gas emissions through each of the acquisition, operating and maintenance, and disposition phases of asset management. Cost savings should result from managing on a portfolio basis rather than on an asset-by-asset basis.
  • Custodians are also required to identify the infrastructure in their real property portfolio that is most at risk because of a changing climate and implement adaptation plans accordingly.
  • A response to this question will inform TBS and Deputy Heads as to whether the organization has developed and/or updated its real property strategies for acquisition, operating and maintenance, or disposition of Crown-owned assets during the fiscal year, as appropriate.

Category

  1. Policy compliance
  2. Performance
  3. Other

Target (where applicable)

100%

Calculation method (where applicable)

N/A

Evidence source and document limit

TBS to answer
Department or agency to answer

This question applies to the following organizations:

  • Large departments and Agencies (the previously 11 assessed departments)

Data source: N/A

Date of data extraction: N/A

Data collection method: Documentary evidence (MAF Portal)

Evidence:

  • Evidence must include the organization’s real property portfolio strategy comprising real property acquisitions, operations and maintenance, dispositions, and a carbon neutral portfolio if required by the Greening Government Strategy.
  • Evidence must be relevant to the 2019-2020 fiscal year.
  • Evidence should:
    • identify and describe the real property strategies for each of the following: acquisitions, operations and maintenance, dispositions, and a carbon neutral portfolio;
    • describe actions taken to identify the infrastructure in the real property portfolio that is most at risk because of a changing climate;
    • identify when each strategy was developed;
    • identify whether real property strategies address the entire portfolio and are included in the department’s or agency’s most recent Treasury Board-approved investment plan (organization should identify; and TBS to provide and review the investment plan); and
    • identify which elements of the portfolio strategy were newly developed during 2019-2020 (and explain why), and/or identify whether updates were made (and explain the updates).
  • Evidence should demonstrate how the custodian’s real property portfolio strategy considers each of the following: asset performance information; ongoing needs; and best value.
  • Evidence should demonstrate how the real property portfolio strategy responds to government priorities and legislation that implicate real property, including: Greening Government Strategy, Federal Sustainable Development Strategy, National Housing Strategy/Federal Lands Initiative, Laboratories Canada, accessibility, heritage considerations, and any other applicable priorities or legislation.
  • Narrative summary documents and/or organizational comments describing how the evidence addresses the question are encouraged.

Document limit: Maximum of 6 documents (embedded documents will not be reviewed).

Period of assessment: 2019-20 Fiscal Year

Reference materials

Treasury Board policy reference or Government of Canada priority

Question #2 Indicators Preserved from MAF 2019-20

In 2019-2020, what was the total amount spent on the recapitalization, and the repair and maintenance of Crown-owned real property assets to ensure the integrity of those assets?

Rationale

The annual investment in Crown-owned real property assets is essential to calculating the rate of reinvestment in the real property asset portfolio.

  • The annual rate of reinvestment will indicate to custodians whether adequate resources are being dedicated to maintaining the custodial real property asset portfolio in acceptable condition. Year-over-year results will enable trend analysis.
  • This question will also inform TBS and Deputy Heads what types of activities are included in each category of investment.

The information for this question is a component to calculating the annual reinvestment rate. The sum of the annual investment in recapitalization and repair and maintenance is divided by the current replacement value of the real property portfolio, which is then expressed as a percentage.

Category

  1. Policy compliance
  2. Performance
  3. Other

Target (where applicable)

N/A

Calculation method (where applicable)

The total 2019-2020 actual expenditures for repair and maintenance added to the total 2019-2020 actual expenditures for recapitalization.

Evidence source and document limit

TBS to answer

This question applies to the following organizations:

  • Large departments and Agencies (the previously 11 assessed departments)

Data source: Directory of Federal Real Property

Date of data extraction: TBD

Data collection method: Documentary evidence (MAF Portal)

Department or agency to answer

This question applies to the following organizations:

  • Large departments and Agencies (the previously 11 assessed departments)

Evidence:

  • TBS will provide the total amount spent on repair and maintenance, and recapitalization for 2019-20 by extracting data from the Directory of Federal Real Property.
  • Departments and agencies to demonstrate / describe what type of work was included in repair and maintenance (see Glossary for definitions), and how the total for repair and maintenance was calculated.
  • Departments and agencies to demonstrate / describe what type of work was included recapitalization (see Glossary for definitions), and how the total for recapitalization was calculated.
  • Narrative summary documents and / or organizational comments describing how the evidence addresses the question are encouraged.

Document limit: Maximum of 6 documents (embedded documents will not be reviewed).

Period of assessment: Actual expenditures from the 2019-2020 fiscal year

Reference materials

Treasury Board policy reference or Government of Canada priority

Question #3 Indicators Preserved from MAF 2019-20

In 2019-20, what was the target rate of annual reinvestment for the department or agency’s real property portfolio?

Rationale

  • Establishing a target rate of annual investment for Crown-owned real property assets is essential to informing real property investment decisions. Within the context of their portfolio strategy, custodians should develop an appropriate target rate of annual reinvestment for their real property portfolios.
  • This rate will indicate to custodians whether adequate resources are being dedicated to maintaining the custodial real property asset portfolio in an acceptable condition.
  • The target will allow for comparison against actual annual investments being made in the real property portfolio.

Category

  1. Policy compliance
  2. Performance
  3. Other

Target (where applicable)

The response provided by custodians is the target.

Calculation method (where applicable)

The target rate of annual reinvestment can be calculated by dividing the total value of planned repair, maintenance, and recapitalization during a fiscal year by the replacement value of the real property portfolio and expressed as a percentage. This target rate may be a blended or weighted average, depending on the types of asset class and/or geographical region.

Evidence source and document limit

TBS to answer
Department or agency to answer

This question applies to the following organizations:

  • Large departments and Agencies (the previously 11 assessed departments)

Data source: N/A

Date of data extraction: N/A

Data collection method: Documentary evidence (MAF Portal)

Evidence:

  • Evidence must describe how the target was established or calculated for the custodian’s real property portfolio, when it was last established or calculated, when it was last approved and by which decision body.
  • Evidence must describe how the target is appropriate for the custodian’s real property portfolio.
  • Narrative summary documents and/or organizational comments describing how the evidence addresses the question are encouraged.

Document limit: Maximum of 6 documents (embedded documents will not be reviewed).

Period of assessment: 2019-20 Fiscal Year

Reference materials

Treasury Board policy reference or Government of Canada priority

Question #4 New Indicators for MAF 2020-21

In 2019-2020, was the governance committee or individual responsible for investment oversight provided with consolidated performance information, itemising the active investments as detailed in the department or agency’s investment plan?

  • Yes
  • No

Rationale

  • Investment planning is defined as the process of allocating and reallocating resources to both existing and new investments, in a diligent and rational manner, to support program outcomes and government priorities.
  • Per policy, information must be available on the state and implementation performance of these investment decisions, to enable the committee or individual tasked with their oversight to make informed decisions.
  • This question seeks to evaluate if departments and agencies are producing complete performance information related to the implementation of their investment decisions, so governance may benefit from this information when exercising their responsibilities.

Category

  1. Policy compliance
  2. Performance
  3. Other

Target (where applicable)

100%

Calculation method (where applicable)

N/A

Evidence source and document limit

TBS to answer
Department or agency to answer

This question applies to the following organizations:

  • Large departments and Agencies (the previously 11 assessed departments)

Data source: N/A

Date of data extraction: N/A

Data collection method: Documentary evidence (MAF Portal)

Evidence:

  1. One example of the consolidated investment performance report which was submitted during the 2019-2020 fiscal year to the investment oversight committee/individual, and
  2. The relevant record of decision (or equivalent), acknowledging receipt of the submitted investment performance report.

Document limit: 2

Period of assessment: 2019-20 Fiscal Year

Reference materials

Treasury Board policy reference or Government of Canada priority

*2 references are included, given departments had from April 11, 2019 to October 11, 2019 to transition from the old to the new policy.

Question #5 New Indicators for MAF 2020-21

Did the department or agency track materiel assets (e.g., employee PPE, equipment for remote work) obtained in support of the COVID-19 response. If so, how?

  • Yes
  • No

Rationale

  • To ensure that departments have complete and appropriate materiel information in place to enable COVID-related decisions. 
  • Accurate, reliable and complete information on materiel assets is seen as a basic requirement of a good asset management regime, especially during this unprecedented situation.

Category

  1. Policy compliance
  2. Performance
  3. Other (baseline)

Target (where applicable)

100%

Calculation method (where applicable)

N/A

Evidence source and document limit

TBS to answer
Department or agency to answer

This question applies to the following organizations:

  • Large departments and Agencies (the previously 11 assessed departments)

Data source: N/A

Date of data extraction: TBD

Data collection method: Interview

Evidence: Sample documentation or information may be submitted following the interview that demonstrate capability to provide complete and accurate listings of assets obtained in support of the COVID-19 response, and as required by the TB Policy on Management of Materiel. For example: screen shots from materiel information system; sample of asset holdings obtained as part of the COVID-19 response.

If the answer is “No”, please provide an explanation in the Organization Comments section.

Document limit: N/A

Period of assessment: March 2020 to November 2020

Reference materials

Treasury Board policy reference or Government of Canada priority

Question #6 New Indicators for MAF 2020-21

What was the department’s experience in seeking and/or exercising TB policy flexibilities or authorities related to investment planning, project management, real property and procurement during the pandemic? How did these authorities enable the department to deliver its work more effectively?

Rationale

The question seeks to explore the usefulness of the increased authorities under key policies and to identify areas where they may be lessons learned. Specifically, we are seeking information on the following:

Flexibilities granted by the President of the Treasury Board for the Planning and Management of Investments

Giving Departments and Agencies one additional year:

  • to renew their Capacity Class (OPMCA) (4.1.9.2 policy)
  • to submit their deputy head approved Investment Plans (4.1.5.3 policy)

Extending the deadline for the submission of new reporting requirements by one year including:

  • the annual updated list of planned projects, the associated procurement strategies and the criteria used for prioritizing (1.3.2 policy)
  • the collection of project baseline information for projects with total cost of $25M or greater (1.3.2 directive)

Flexibilities granted by the President of the Treasury Board for Procurement

Effective as of March 20, 2020, the Treasury Board has approved the following time-limited increases to emergency contracting limits in Appendix C, Part III of the Contracting Policy:

  • Until September 30, 2020, the Minister of Public Services and Procurement’s emergency contracting limit is increased to $500 million.
  • Until September 30, 2020 the emergency contracting limit for all other Ministers is increased to $3 million.
  • Until March 31, 2021, the Minister of Public Services and Procurement will have an unlimited emergency contracting limit for the research, development, acquisition and deployment of vaccines related to COVID-19

Flexibilities granted by the President of the Treasury Board for Real Property

In May 2020, temporary exceptions to certain TB policy requirements were approved to facilitate alignment by federal landlords of small commercial businesses with the Canada Emergency Commercial Rent Assistance program for the private sector. The following exceptions apply to landlords subject to the Policy on Management of Real Property and its related instruments, and transacting via the Federal Real Property Regulations:

  • the market value principle (requirement 6.1.6 of the Policy on Management of Real Property);
  • the requirement to seek a current estimate of market rent prior to disposing of real property by way of lease or license without a solicitation of offers (requirement 5.4.1(b) of the Appraisals and Estimates Standard for Real Property); and
  • the general and special transaction limits for disposition of real property by lease or license.

These exceptions provide flexibility for Landlords to amend and/or extend existing leases or licenses in order to provide rent relief to commercial tenants in response to the COVID-19 crisis. These exceptions will expire on December 31, 2020.

Other custodian departments (e.g. PSPC) have sought exceptions to real property TB policy requirements through the President’s delegated authority for the purposes of supporting the Government’s response to the COVID-19 crisis.

Other flexibilities granted for Real Property

In April 2020, The Secretary of the Treasury Board approved amendments (increases) to the General Transaction Limits for Real Property Acquisitions and Dispositions to provide additional flexibility to departments in light of COVID-19. General transaction limits apply to all ministers with administration of federal real property (custodians), except those with special limits approved by the Treasury Board. Last updated in 2006, the general transaction limits have been permanently increased to account for inflation and to provide additional flexibility for custodial organizations to complete low risk real property transactions without needing to seek Treasury Board approval.

Category

  1. Policy compliance
  2. Performance
  3. Other

Target (where applicable)

N/A

Calculation method (where applicable)

N/A

Evidence source and document limit

TBS to answer
Department or agency to answer

This question applies to the following organizations:

  • Large departments and Agencies (the previously 11 assessed departments)

Data source: N/A

Date of data extraction: N/A

Data collection method: Interview

Evidence: N/A

Document limit: N/A

Note: If required, Departments can amalgamate multiple documents into each piece of evidence prior to submitting them through the MAF portal.

Period of assessment: March 2020 to November 2020

Reference materials

Treasury Board policy reference or Government of Canada priority

Annex A: List of MAF-Assessed Organizations under the ASAS AoM

  1. Canadian Border Services Agency
  2. Correctional Services of Canada
  3. Department of Fisheries and Oceans
  4. Department of National Defence
  5. Employment and Social Development Canada
  6. Global Affairs Canada
  7. Health Canada
  8. Parks Canada
  9. Public Services and Procurement Canada
  10. Royal Canadian Mounted Police
  11. Shared Services Canada

Glossary

Current Replacement Value:
The standard industry current cost estimate of materials, supplies, and labor required to replace a facility at its existing size and functional capability, and to meet regulatory codes. The current replacement value excludes land and is required to calculate building Facility Condition Indexes.
Recapitalization:
Capital investments that extend the life of an existing asset. Recapitalization does not include investments that add functionality or capacity to an existing asset, expansions to an existing asset, or the construction of new assets.
Repair and Maintenance:
Routine investments in operating funding to keep real property assets in their original condition or extend the assets designed service life (e.g. paint touch-ups, sprinkler repairs, cleaning, lightbulb replacement, repairs that would otherwise be considered capital but fall under the value threshold, etc.).

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