RCMP partners with the NWAC and AFN on awareness campaign - posters

Created in 2014, these posters are part of the prevention efforts carried out by the RCMP, the Native Women's Association of Canada (NWAC) and the Assembly of First Nations (AFN).

Their main focus is to:

1. encourage victims of family violence to report incidents to police
2. encourage people to report cases of missing persons without delay
3. highlight why every detail associated with a missing person is important

Vérification des contrats de services professionnels

Octobre 2016
Rapport final

Table des matières

1. Acronymes et abréviations
2. Sommaire Exécutif
3. Réponse de la gestion à la vérification
4. 1. Contexte
5. 2. Objectif, portée, méthode et énoncé de conformité
   • 2.1 Objectif
   • 2.2 Portée
   • 2.3 Méthode
   • 2.4 Énoncé de conformité
6. 3. Constatations
   • 3.1 Utilisation et coût des contrats de services professionnels
   • 3.2 Conformité aux politiques et aux procédures
   • 3.3 Contrôle et supervision
7. 4. Recommandations
8. 5. Conclusion
9. Annexe A – Objectif et critères de vérification

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Acronymes et abréviations

AQC

Assurance de la qualité des contrats

AMF

Autres ministères fédéraux

AT

Autorisation de tâches

BC

Bon de commande

COC

Convention d'offre à commandes

CT

Conseil du Trésor

DPFA

Dirigeant principal des finances et de l'administration

GI-TI

Gestion de l'information et technologie de l'information

GRC

Gendarmerie royale du Canada

LGFP

Loi sur la gestion des finances publiques

SDAM

Sous-direction des acquisitions et des marchés

SIGRH

Système d'information sur la gestion des ressources humaines

SPAC

Services publics et Approvisionnement Canada

SYSTÈME TEAM

Système de gestion des dépenses globales et des actifs

TI

Technologie de l'information

TPSGC

Travaux publics et Services gouvernementaux Canada

Sommaire exécutif

Afin de s'acquitter de son mandat, la Gendarmerie royale du Canada (GRC) engage des personnes et des firmes qui lui fournissent une assistance spécialisée dans plusieurs domaines comme les services juridiques, les technologies et la gestion de l'information, la traduction, l'entretien et la gestion des biens immobiliers, la formation, les services de santé, la sécurité, les services de conseils et les services administratifs. Selon les données contenues dans le Système de gestion des dépenses globales et des actifs (système TEAM), la GRC a dépensé quelque 419 M$ pour obtenir ces types de services professionnels durant l'exercice 2014-2015. De ce chiffre, 252 M$ sont allés à des fournisseurs de services qui ne font pas partie du gouvernement fédéral, dont des travailleurs autonomes, des firmes indépendantes, d'autres ordres de gouvernement et des organisations partenaires.

En juillet 2015, le commissaire de la GRC a approuvé le Plan de vérification axé sur les risques 2015-2018, qui comprend une vérification des contrats de services professionnels en vue d'évaluer si le recours à des ressources contractuelles est rentable et conforme à la Politique sur les marchés du Conseil du Trésor (CT), au Règlement sur les marchés de l'État et aux, directives, procédures et politiques sur les marchés de la GRC. La vérification a porté sur des contrats de services professionnels passés avec des fournisseurs externes, dans l'ensemble du pays, d'avril 2012 à août 2015. Dans les cas où Services publics et Approvisionnement Canada (SPAC) était l'autorité contractante, on n'a pas examiné les activités telles que l'attribution des contrats, la sélection des fournisseurs et l'évaluation des soumissions puisque cela relevait de SPAC. La vérification ne portait pas non plus sur les ententes, notamment sur les niveaux de service, et les protocoles d'entente conclus entre la GRC et d'autres ministères fédéraux (AMF) ou administrations publiques comme les municipalités, les provinces ou les gouvernements étrangers pour la fourniture de services professionnels.

La vérification a montré que l'établissement de deux organes de supervision (le programme d'assurance de la qualité des contrats et le comité de révision des marchés) a permis d'accroître le taux de conformité aux lois, aux politiques et aux règlements applicables. Toutefois, la planification, le contrôle et la supervision de la contractualisation des services professionnels peuvent encore être améliorés. Afin de gérer les fonds publics le plus efficacement possible, la GRC doit : bien connaître la nature et l'étendue de ses ressources contractuelles; effectuer régulièrement une évaluation documentée des solutions de rechange; et examiner les risques, les avantages et les coûts de la contractualisation par rapport à d'autres moyens de satisfaire les besoins. Par ailleurs, on recommande d'effectuer un contrôle axé sur le risque des paiements effectués sans référence à un bon de commande dans le système TEAM afin d'obtenir le meilleur rapport qualité-prix et garantir un processus de contractualisation équitable, ouvert et transparent. Enfin, en définissant clairement les exigences de gestion de l'information concernant les contrats de services professionnels et en mettant en œuvre une approche cohérente en matière de collecte et de mise à jour de l'information et de tenue de la base de données connexes, la GRC pourra mieux déterminer les risques, analyser les tendances et les solutions de rechange et cerner les moyens de réaliser des économies.

La réponse de la direction incluse dans le présent rapport témoigne de la détermination de la direction à donner suite aux conclusions et recommandations découlant de la vérification. La direction travaille d'ailleurs à l'élaboration d'un plan d'action détaillé à cette fin. Lorsqu'il sera approuvé, la Vérification interne de la GRC surveillera sa mise en œuvre et fera, au besoin, une vérification de suivi.

Réponse de la gestion à la vérification

La vérification des contrats des services professionnels a mis en évidence la possibilité de renforcer la planification, l'acquisition et l'utilisation de services professionnels afin de répondre aux besoins opérationnels de la GRC.

Les responsabilités liées aux acquisitions et à la contractualisation des services professionnels sont partagées entre Gestion générale et Contrôle et les secteurs d'activité auxquels celle-ci apporte son soutien. Les différents secteurs de programme ou d'activité planifient et utilisent les services professionnels, tandis que Gestion générale et Contrôle agit comme centre de décision concernant les services des Acquisitions et Marchés et fournit des services de passation de marchés aux secteurs d'activité.

La Gestion générale accueille les conclusions de la vérification qui serviront à renforcer encore davantage la prestation de services d'acquisition et de passation de marchés et à améliorer ses politiques et son programme d'assurance de la qualité des contrats fondé sur les risques.

La Gestion générale s'engage à élaborer un plan d'action détaillé qui comprendra un calendrier et des jalons précis auxquels la GRC se tiendra.

Dennis Watters,
Dirigeant principal intérimaire des Finances et de l'Administration

1. Contexte

En juillet 2015, le commissaire de la GRC a approuvé le Plan de vérification axé sur les risques 2015-2018, qui comprend une vérification des contrats de services professionnels. Afin de s'acquitter de son mandat, la GRC engage des personnes et des firmes qui lui fournissent une assistance spécialisée dans des domaines comme les services juridiques, les technologies et la gestion de l'information, la traduction, l'entretien et la gestion des biens immobiliers, la formation, les services de santé, la sécurité, les services de conseils et les services administratifs. Ces services, appelés collectivement « services professionnels », sont obtenus auprès d'AMF, d'organismes partenaires, dont des corps policiers, et en passant des marchés avec des personnes, des firmes ou des agences d'aide temporaire.

Conformément à la Politique sur les marchés du CT du Canada, la contractualisation des services est vue comme un moyen efficace de répondre aux fluctuations imprévues de la charge de travail, d'acquérir une expertise pointue non disponible à l'interne, ou encore de remplacer des fonctionnaires durant une absence temporaire dans certaines circonstances^{Note de bas de page 1}.

La Loi sur l'emploi dans la fonction publique prévoit également des mécanismes pour combler les besoins particuliers et à court terme. Il faut donc prendre soin de choisir la solution appropriée - dotation ou contractualisation – afin d'obtenir le meilleur rapport qualité-prix.

La contractualisation des services professionnels offre plusieurs avantages : il faut moins de temps et d'efforts pour trouver et engager un entrepreneur expérimenté que pour recruter et former un nouvel employé; cela procure une plus grande souplesse puisqu'on n'a pas d'obligation envers l'entrepreneur une fois le contrat terminé; les organisations ont accès à un éventail d'expertise et de compétences qu'elles ne possèdent pas nécessairement à l'interne.

Cependant, la contractualisation comporte aussi des risques : le développement potentiel d'une relation employé-employeur; la perte de savoir collectif lorsqu'on s'appuie trop longtemps sur un entrepreneur; l'absence de continuité si l'entrepreneur quitte sans que la relève ait été soigneusement planifiée; la baisse du moral des employés qui possèdent des compétences similaires à celles d'un entrepreneur; et des pratiques de passation des marchés inadéquates (fractionnement d'un contrat, p. ex.) et donc non conformes aux lois, règlements et politiques du gouvernement. Par ailleurs, à la longue, les ressources contractuelles peuvent coûter plus cher que des employés. L'Introduction à la politique d'acquisition et de marchés de la GRC fait état de ces risques et souligne que les gestionnaires et le personnel chargé de la passation des marchés doivent en être bien conscients^{Note de bas de page 2}.

Durant l'exercice 2014-2015, la GRC a dépensé quelque 419 M$ en services professionnels. De ce chiffre, environ 167 M$ sont allés à d'autres ministères fédéraux (AMF) qui ont fourni des services interministériels, dont des services de traduction fournis par Services publics et Approvisionnement Canada (SPAC), anciennement Travaux publics et Services gouvernementaux Canada (TPSGC), et des services juridiques fournis par Justice Canada. Les 252 M$ restants ont été versés à des fournisseurs de services qui ne font pas partie du gouvernement fédéral, notamment en vertu d'ententes de services conclues avec d'autres ordres de gouvernement (provinciaux ou municipaux) ou des organisations partenaires. Le reste (sur lequel porte la présente vérification) découlait de marchés conclus avec des firmes ou des travailleurs autonomes. Le tableau ci-dessous présente la ventilation des 252 M$ versés à des fournisseurs non gouvernementaux par type de service professionnel obtenu :

Le texte qui accompagne le graphique se trouve après l'image.

L'analyse des données du système TEAM sur les contrats de services professionnels attribués à des fournisseurs externes pour la période du 1er avril 2012 au 18 août 2015 montre que :

• SPAC était l'autorité contractante pour 17,7 % (50 318 033 $) du montant total des contrats de services professionnels et la GRC, pour 82,3 % (234 117 431 $).
• 83,3 % (236 945 658 $) de la valeur totale des contrats de services professionnels ont été passés en recourant au processus concurrentiel et 16,7 % (47 489 805 $) sans processus concurrentiel.

Le Guide d'introduction à la politique d'acquisition et de marchés de la GRC fournit un aperçu du processus d'acquisition et définit les rôles et responsabilités de chaque entité qui participe à l'acquisition des services :

• La Sous-direction des acquisitions et des marchés (SDAM) est le centre de décision en matière d'acquisitions et de passation des marchés à la GRC. C'est aussi le centre d'expertise chargé d'élaborer les politiques, de fournir des conseils et d'établir un cadre de contrôle pour les acquisitions et les marchés. Elle veille à la formation et à la certification des spécialistes en acquisitions; à l'élaboration, la mise en œuvre et le contrôle des acquisitions nationales; au contrôle des activités relatives aux acquisitions et à la passation des marchés; à l'assurance de la qualité des contrats; et à la liaison avec les organismes centraux et SPAC. La SDAM relève du Dirigeant principal des Finances et de l'Administration (DPFA) de la GRC.
• Le client est chargé de cerner les besoins de son service, d'évaluer le meilleur mécanisme de prestation (contractualisation ou dotation) et de rédiger et de présenter une demande de service lorsque c'est nécessaire. Si le service concerne un projet, le client doit : s'assurer que ce dernier se situe dans les limites des pouvoirs d'approbation qui lui ont été délégués et que toutes les autorisations ont été obtenues (p. ex. dans le cas des projets de TI conformément aux exigences du Manuel de la gestion de l'actif de la GRC); fournir et autoriser les fonds nécessaires à l'acquisition; rédiger l'énoncé des travaux et établir les exigences; élaborer les critères d'évaluation technique et participer au processus d'approbation du projet (évaluation technique); accepter le service et surveiller la « livraison technique » du service tant que le contrat est en vigueur.
• Les groupes des Acquisitions régionaux ou de la DG gèrent le processus d'acquisition général à titre d'autorité en la matière, notamment : aider les clients à clarifier leurs besoins; déterminer la méthode ou approche appropriée pour procéder à l'acquisition; tenir et maintenir les dossiers et données nécessaires, faire un appel d'offres, évaluer les soumissions, attribuer les marchés, consigner l'information financière dans le système TEAM, résoudre les problèmes avec l'entrepreneur et clore le dossier. Ce sont les principaux points de contact de SPAC pour les acquisitions pilotées par SPAC.
• La Sous-direction des finances consigne les données financières dans le système TEAM; traite les comptes fournisseurs conformément à l'article 33 de la Loi sur la gestion des finances publiques (LGFP); fournit du financement pour les opérations et traite toute présentation nécessaire au CT.
• SPAC s'occupe des différents aspects de l'acquisition de services^{Note de bas de page 3} pour les opérations qui dépassent les pouvoirs de passation des marchés de la GRC ou pour lesquelles la GRC a choisi d'engager ses services.

2. Objectif, portée, méthode et énoncé de conformité

2.1 Objectif

La vérification visait à évaluer si le recours par la GRC à la contractualisation des services professionnels est rentable et conforme à la Politique sur les marchés du CT, au Règlement sur les marchés de l'État et aux politiques, directives et procédures de passation des marchés de la GRC.

2.2 Portée

La vérification a porté sur les marchés de services professionnels passés avec des fournisseurs externes, dans l'ensemble du pays, d'avril 2012 à août 2015. Dans certains cas, on a examiné des données historiques afin d'avoir un portrait complet des sommes dépensées pour obtenir les services de certains entrepreneurs engagés pour une durée allant au-delà de la période couverte par le présent rapport. Dans les cas où SPAC était l'autorité contractante, on n'a pas examiné les activités telles que l'attribution des contrats, la sélection des fournisseurs et l'évaluation des soumissions puisque cela relevait de SPAC.

La vérification ne portait pas non plus sur les ententes, notamment sur les niveaux de service, et les protocoles d'entente conclus entre la GRC et des AMF ou administrations publiques comme les municipalités, les provinces ou les gouvernements étrangers pour la fourniture de services professionnels

2.3 Méthode

La planification de la vérification s'est terminée en janvier 2016. Durant cette phase, l'équipe de vérification a procédé à des entrevues, passé en revue les processus et examiné les politiques, les directives et les procédures pertinentes, ainsi que les bulletins de la GRC et les résultats de vérifications antérieures.

Les critères de vérification et les procédures d'évaluation ont été élaborés à partir des sources suivantes : le Guide d'introduction à la politique d'acquisition et de marchés de la GRC, le Manuel de la gestion de l'actif de la GRC, les Lignes et pratiques exemplaires en matière d'assurance de la qualité des contrats de la GRC, la Politique sur les marchés du Conseil du Trésor, les Lignes directrices sur la divulgation proactive des marchés du Conseil du Trésor, le Guide des approvisionnements du gouvernement du Canada, la Ligne directrice sur le processus opérationnel commun en gestion financière 3.1 - gestion du cycle de l'approvisionnement au paiement, ainsi que les critères de l'Agence du revenu du Canada visant à déterminer la relation employé-employeur. L'objectif et les critères de la vérification figurent à l'annexe A.

Pour la phase d'examen, qui s'est terminée en mai 2016, les vérificateurs ont employé diverses techniques : entrevues, analyse de données, examen de dossiers et de la documentation à l'appui, schématisation de processus et vérifications détaillées. À cette étape, on a extrait des données du système TEAM (marchés attribués, modifications apportées aux contrats et paiements inscrits sans référence à un bon de commande, p. ex.) et du Système d'information sur la gestion des ressources humaines (SIGRH) (pour la liste des consultants engagés). L'analyse de données a servi à repérer les aspects susceptibles de présenter des risques en fonction de facteurs tel le nombre d'opérations effectuées dans un service particulier; la valeur de chaque contrat; le type et la durée des contrats; le type de processus de demandes de soumissions; le nombre de modifications; les fournisseurs récurrents et les paiements susceptibles d'indiquer un fractionnement de contrat. Sur la base des résultats de l'évaluation des risques, on a procédé à un échantillonnage aléatoire de 72 contrats parmi les plus risqués. De plus, après avoir analysé la valeur et la fréquence des contrats de services professionnels par division, on a interviewé ceux qui y recouraient le plus afin d'obtenir des renseignements contextuels.

En plus de l'examen des dossiers de contrat et des entrevues, nous avons combiné l'analyse des données aux vérifications détaillées des paiements effectués durant l'exercice 2015 pour des services professionnels sans référence à un bon de commande dans le système TEAM. L'analyse des données portait plus particulièrement sur les montants supérieurs à 10 000 $, ainsi que les paiements fréquents faits aux mêmes fournisseurs quels qu'en soient les montants. Pour les vérifications détaillées, on a établi cinq catégories de fournisseurs qui ont été payés sans référence à un bon de commande : le Corps des commissionnaires, les provinces, les municipalités, d'autres corps policiers et d'autres fournisseurs externes. On a ensuite sélectionné un échantillon discrétionnaire de 49 opérations de paiement dans ces cinq catégories.

À l'issue de la phase d'examen, l'équipe de vérification a tenu des réunions afin de valider ses constatations auprès du personnel et a présenté les conclusions pertinentes à la haute direction.

2.4 Énoncé de conformité

La mission de vérification est conforme aux Normes de vérification interne du gouvernement du Canada, comme en font foi les résultats du programme d'assurance et d'amélioration de la qualité.

3. Constatations

3.1 Utilisation et coût des contrats de services professionnels

La contractualisation des services professionnels est vue comme un moyen efficace de répondre aux fluctuations imprévues de la charge de travail, d'acquérir une expertise pointue non disponible à l'interne, ou encore de remplacer des fonctionnaires durant une absence temporaire dans certaines circonstances^{Note de bas de page 4}. Dans le cadre de notre examen des contrats de services professionnels et en conformité avec la Politique sur les marchés du CT, nous nous attendions à ce que :

• les raisons du recours à des contrats de services professionnels soient précisées et documentées;
• une analyse exhaustive des solutions de rechange, qui ne se limite pas au processus d'acquisition, soit effectuée à l'étape de la planification et soit versée au dossier;
• les besoins opérationnels à long terme de la GRC soient pris en compte à l'étape de la planification des ressources, de manière à combiner, de façon optimale, ressources internes et contractuelles;
• la décision d'engager des prestataires de services professionnels soit fondée sur une analyse adéquate et l'évaluation des avantages, des coûts et des risques;
• des procédures soient en place pour garantir un financement initial adéquat et une planification préalable avant même de passer un marché ou d'autoriser une tâche.

Justification du recours à des contrats de services professionnels

Durant l'exercice 2014-2015, la GRC a dépensé 252 M$ en contrats de services professionnels destinés à appuyer l'exécution de programmes. Étant donné l'importance de cette dépense récurrente, il importe que les décisions de passation de marchés soient le résultat d'une démarche rationnelle comprenant :

• l'évaluation documentée des options ou solutions de rechange pour obtenir le service;
• un processus visant à dresser l'éventail des compétences disponibles à l'interne et à les évaluer au regard des exigences de service avant la contractualisation et dans le cadre du processus de planification de la relève.

Des discussions que nous avons eues avec les gestionnaires de service, il ressort que les contrats de services professionnels sont utilisés pour satisfaire les trois conditions prévues dans la Politique sur les marchés du CT, à savoir : obtenir les services d'experts techniques (en technologies de l'information (TI), services de santé, expertise-conseil, formation linguistique, etc.), lorsque des fluctuations imprévues dans la charge de travail dépassent la capacité interne (TI, services de laboratoire) et pour pallier des absences à court terme (contrats d'aide temporaire, qui ne sont plus beaucoup utilisés à la GRC depuis les dernières années).

Deux formulaires ont été créés pour justifier l'attribution de contrats de services professionnels. L'un concerne les biens et services de TI^{Note de bas de page 5}et l'autre, les services d'aide temporaire^{Note de bas de page 6}. Cependant, aucun des dossiers examinés dans le cadre de la vérification ne contenait ces formulaires ou d'autres documents expliquant les raisons de la contractualisation. Or, sans documentation, il est difficile de s'assurer que d'autres solutions ont été envisagées et que les critères du CT concernant le recours aux contrats de services professionnels ont bien été satisfaits.

Planification des ressources humaines

Pour être certains d'obtenir le meilleur rapport qualité-prix, les gestionnaires doivent procéder à l'analyse exhaustive des coûts-avantages généraux des différents moyens d'obtenir les services professionnels recherchés. Outre les coûts, l'analyse doit également porter sur le transfert des connaissances, le développement des compétences, la planification de la relève, les risques liés à la continuité du service, ainsi que l'importance critique des services. Documenter cette analyse dans les dossiers d'acquisition contribuerait à faire la preuve que des solutions de rechange ont été envisagées et qu'on a conclu que le recours à des entrepreneurs externes constituait la meilleure option.

La GRC recourt actuellement à des entrepreneurs pour compléter son effectif dans différents domaines, tels la sécurité, les TI, les services de santé et la formation linguistique. Or, aucun processus formel n'a été mis en place pour documenter le fait que des solutions de rechange à la contractualisation ont bien été envisagées et que cette dernière constitue la meilleure option. Aucun des dossiers examinés dans le cadre de la vérification ne contenait de document montrant que des solutions de rechange à la contractualisation avaient été envisagées ou qu'une analyse comparative des coûts, risques et avantages avait été effectuée. Or, faute de documentation suffisante au dossier, il est difficile de déterminer si la contractualisation offre le meilleur rapport qualité-prix à la GRC. Il est donc important d'évaluer les coûts, les avantages et les risques au niveau des services ou de l'organisation, car un examen au cas par cas des contrats n'offre pas un portrait complet de la situation.

Durant les entrevues, les gestionnaires ont mentionné qu'il n'existait pas de répertoire complet et fiable des habiletés et compétences que possèdent les employés de la GRC. Par ailleurs, bien que chaque gestionnaire de projets ait sa propre liste manuscrite d'entrepreneurs, il n'existe pas, dans les systèmes de la GRC, de base de données complète et à jour sur les consultants engagés et en exercice. Un outil semblable permettrait pourtant à la gestion de trouver le meilleur moyen de combler les besoins en services professionnels, à court terme et de façon plus permanente. Par ailleurs, la dotation et la passation de marchés relevant chacune de centres de décision distincts, les gestionnaires pourraient ne pas recevoir toute l'aide dont ils ont besoin pour déterminer la meilleure approche à adopter (dotation ou recours à la contractualisation) de manière globale. Comme l'ont expliqué les gestionnaires durant les entrevues, le recours à la contractualisation des services professionnels est souvent vu comme un moyen plus facile et rapide que la dotation d'obtenir des ressources et qui offre plus de souplesse lorsque la pérennité du financement n'est pas assurée.

Les entrevues et l'analyse des données montrent que durant l'exercice 2014-2015 l'organisation a dépensé 30,7 M$ pour des ressources contractuelles destinées à l'aider à réaliser des objectifs en matière de TI. De ce chiffre, quelque 20 M$ concernaient des projets d'immobilisations. Les gestionnaires de projets de Gestion de l'information et technologie de l'information (GI-TI) interrogés ont déclaré que pour les programmes qui font l'objet d'un recouvrement des coûts auprès des clients, le Programme de GI-TI ne possède pas de source de financement pérenne (surtout pour les dernières phases d'entretien et de soutien des applications). Or, cela nuit à la prise de décision puisque faute d'être certains de disposer de fonds pour amorcer le processus de dotation, les gestionnaires ne peuvent envisager de solution de rechange à la contractualisation des services professionnels. Les gestionnaires mentionnent également que de nombreux projets livrés par le Programme de GI-TI constituent des tâches distinctes qui ne s'inscrivent pas dans le cours normal des activités. Dans ces cas, le recours à des entrepreneurs est nécessaire puisqu'on a besoin d'une expertise pointue, que des postes permanents ne peuvent être affectés à des projets et en raison de l'incertitude du financement à long terme.

Toutefois, dans le cadre de son Initiative de transformation, le Programme de GI-TI a pris des mesures afin d'analyser les coûts-avantages que représente le recours à des consultants par rapport au recrutement d'employés. L'analyse ne se limite pas aux coûts financiers, mais englobe également le risque opérationnel associé à un trop grand recours à des consultants. On a ainsi cerné 20 postes occupés par des consultants au sein du Bureau de l'élaboration des projets et de la Gestion du portefeuille de projets qui pourraient être dotés de façon permanente s'il y avait une hausse du financement des services votés (financement permanent).

Consultants engagés à long terme

À la longue, un trop grand recours aux consultants peut poser un risque important pour la GRC, tant sur le plan financier qu'opérationnel. En effet, le recours aux mêmes consultants pendant de longues périodes peut conduire à une relation employé-employeur; à la perte de savoir collectif au niveau du service ou de l'organisation; et à une baisse du moral des employés qui possèdent des habiletés similaires à celles des consultants.

L'analyse des données concernant les consultants engagés de manière récurrente montre que ces derniers sont utilisés sur de longues périodes principalement dans trois secteurs, à savoir : les TI, la gestion générale et les biens immobiliers. Puisque les systèmes organisationnels contenaient peu d'information sur les consultants, nous n'avons pas été en mesure de sélectionner un échantillon suffisamment important pour couvrir l'ensemble de ces secteurs. Cependant, avec l'information disponible, nous avons analysé les modalités contractuelles d'un échantillon de 22 consultants, engagés pour une période de 2 à 27 ans. Dans tous ces cas, des contrats avaient été attribués, de façon consécutive, à différents fournisseurs pour obtenir les services du même consultant. La majorité des contrats avaient été attribués au terme d'un processus concurrentiel (à l'exception de contrats de transition, qui sont attribués à des fournisseurs uniques entre deux processus concurrentiels afin d'éviter une interruption de service). Selon l'information disponible dans le système TEAM, 14 des 22 consultants ont été engagés pour travailler à différents projets au cours de leurs contrats avec la GRC. Treize d'entre eux étaient engagés à temps plein et ont facturé au moins 220 journées de travail par an pendant plusieurs années consécutives.

La GRC doit prendre des mesures pour éviter de se retrouver dans une relation employé-employeur, que le consultant soit engagé dans le cadre d'un contrat ou de plusieurs contrats consécutifs conclus avec le même fournisseur ou un fournisseur différent. Les éléments qui peuvent indiquer l'existence d'une relation employé-employeur sont notamment un horaire de travail établi, une relation de supervision et la fourniture d'un espace de travail^{Note de bas de page 7}.

Nous avons examiné les énoncés de travaux, les feuilles de temps, la relation avec les responsables du projet et les conditions de travail de 12 consultants afin de déterminer si une relation employé-employeur pourrait avoir été créée. Dans tous ces cas, nous avons noté des éléments pouvant conclure à l'existence d'une relation employé-employeur telle que décrite plus haut. Or, une relation de ce type peut induire des obligations en termes de pension, de prestations de soins de santé, de contributions de l'employeur, etc. La GRC a pris des mesures pour réduire le risque de voir ce type de relation se créer lorsqu'un contrat de services professionnels est attribué (établissement d'un énoncé de travaux et de livrables clairs, processus concurrentiel, attribution des contrats aux firmes plutôt qu'aux consultants, transmission des rapports et des feuilles de temps par le consultant à sa firme, p. ex.), mais ne surveille pas si un même consultant est engagé par plusieurs services dans le cadre d'une série de contrats consécutifs. Les responsables de la Sous-direction des Acquisitions et des Marchés considèrent qu'il est difficile de surveiller la situation dans la mesure où les contrats de services professionnels sont attribués à des firmes de conseils dans le cadre de processus concurrentiels et font valoir que c'est la firme, et non la GRC, qui propose le(s) consultant(s) à engager dans le cadre du contrat.

Par ailleurs, la rétention à long terme des mêmes consultants, surtout dans le domaine de l' entretien et de l'exploitation des programmes, influe sur le savoir collectif de l'organisation. Faute de transférer leurs connaissances et habiletés aux employés, les consultants engagés pour une longue période créent une dépendance et nuisent à la planification de la relève. Or, compter sur un petit groupe de consultants pour exécuter des tâches qui sont essentielles au fonctionnement de l'organisation pose un risque important pour la continuité des activités.

Notre analyse des 22 consultants engagés à long terme montre aussi que, dans ces situations, le recrutement de personnel aurait permis de réaliser des économies. En analysant la durée pour laquelle le consultant a été engagé, son taux de rémunération moyen, et le nombre de journées de travail facturées par année et en comparant ces données avec le coût d'un employé à temps plein au même niveau, nous avons calculé les économies qui auraient pu être réalisées si on avait procédé par dotation. Sur les 22 cas analysés, l'écart n'était que marginal pour trois d'entre eux. Pour les 19 autres, le consultant coûtait 20 % à 100 % plus cher qu'un employé. Ainsi, on aurait pu économiser environ 1,4 M$ par année au total en recourant à la dotation plutôt qu'à des consultants dans les 22 cas analysés. Ce chiffre est basé sur le salaire et les avantages consentis aux employés comparativement aux coûts directs des consultants, mais ne tient pas compte de tous les coûts indirects (formation et absentéisme, p. ex.).

L'équipe de vérification a eu du mal à cerner les ressources contractuelles engagées à long terme en raison du manque de données. On a demandé à diverses sources de nous fournir des données, mais celles que nous avons reçues n'étaient pas toujours complètes. Ainsi, certains champs du SIGRH, comme le nom du consultant, les dates de début et de fin de mandat ne sont pas mises à jour lorsque le contrat du consultant prend fin ou est prolongé. Par ailleurs, certains contrats ou AT inscrits dans le système TEAM affichent, dans le champ Description, le nom du consultant. Cependant, comme ce champ n'est pas obligatoire, il n'est pas utilisé de manière systématique. L'absence de répertoire de consultants renfermant une information complète fait qu'il est impossible de déterminer avec exactitude le nombre total de consultants qui travaillent actuellement à la GRC ou la durée pour laquelle ils ont été engagés. Cette information est pourtant nécessaire pour évaluer les coûts-avantages globaux de la contractualisation, éviter qu'une relation employé-employeur ne se crée et, afin d'assurer la relève et la continuité des activités, diversifier son effectif plutôt que de recourir principalement à des entrepreneurs.

Utilisation des autorisations de tâches (AT)

Les contrats auxquels sont associées des AT sont habituellement utilisés lorsqu'on ne connaît pas la nature et le calendrier exacts des services requis. Une fois la portée et l'échéancier du travail connus avec précision, le service établit une AT conforme aux modalités du contrat. Les AT ne sont pas des contrats, mais un instrument administratif pour autoriser un travail et l'amorcer par la suite.

La plupart des consultants à long terme faisant partie de notre échantillon avaient été mandatés par le biais d'AT. On les a gardés soit en modifiant ou prolongeant la même AT à plusieurs reprises durant l'année ou les années du contrat, soit en délivrant plusieurs AT dans le cadre du même contrat ou dans le cadre de contrats subséquents passés auprès de fournisseurs différents. Il faudrait peut-être effectuer un contrôle supplémentaire au niveau organisationnel pour s'assurer que le procédé est financièrement avantageux pour la Couronne et que le risque qu'une relation employé-employeur se crée au fil du temps est adéquatement atténué.

Dans 14 des 72 dossiers de contrat que nous avons examinés, des AT avaient été modifiées ou prolongées à plusieurs reprises (deux fois ou plus). Au lieu d'indiquer les changements aux besoins organisationnels, on se contentait souvent d'indiquer à titre de justification qu'on avait ajouté des fonds ou des journées. Par ailleurs, certaines autorisations de tâches avaient été modifiées ou prolongées jusqu'à huit fois, sans autre justification que celles décrites plus haut.

Le Programme de GI-TI a expliqué que certaines de ces modifications servent à atténuer des risques (tâches autorisées pour des périodes plus courtes afin d'atténuer des retards ou des interruptions de projet; tâches autorisées pour un exercice et prolongées annuellement dans les limites du contrat pour correspondre au cycle budgétaire annuel; ou tâches autorisées à court terme, puis prolongées tout au long de l'année lorsque l'organisation ne prévoit pas garder le consultant longtemps et cherche à doter le poste correspondant). Cependant, nous avons noté que certaines AT concernant les entrepreneurs à long terme de notre échantillon avaient fait l'objet de multiples modifications durant la même année. Or, cela alourdit le fardeau administratif de l'organisation et peut traduire des faiblesses dans les processus de planification et de supervision si les motifs ne sont pas adéquatement documentés.

Afin d'optimiser les ressources et d'atténuer les risques encourus lorsqu'on engage des ressources contractuelles à long terme, les gestionnaires de la GRC devraient rigoureusement documenter les modifications apportées aux AT, ainsi que toute décision de prolonger un contrat ou de faire appel de nouveau aux mêmes consultants après une certaine période.

3.2 Conformité aux politiques et aux procédures

La vérification visait à examiner si les pratiques de contractualisation des services professionnels de la GRC étaient conformes à la Politique sur les marchés du CT, au Règlement sur les marchés de l'État et aux politiques, directives et procédures de la GRC sur la passation des marchés. Nous nous attendions à ce que :

• les dossiers d'acquisition facilitent la supervision de la gestion et fournissent une piste de vérification complète contenant les détails de la passation en ce qui a trait aux communications et décisions pertinentes, notamment l'identité des personnes et autorités responsables de l'approbation^{Note de bas de page 8}
• la GRC se conforme aux exigences en matière de divulgation proactive des contrats^{Note de bas de page 9}
• comme l'exige la GRC, un document de demande a été créé dans le système TEAM pour toutes les acquisitions de services supérieures à 10 000 $ et les paiements connexes font référence à un document d'achat dans le système TEAM^{Note de bas de page 10}
• les firmes et consultants ont eu la possibilité de concourir et que le recours répété à une même personne ou firme sans appel à la concurrence est l'exception^{Note de bas de page 11}
• le pouvoir de conclure un marché (pouvoirs d'exécuter une opération) est séparé du pouvoir d'attestation prévu à l'article 34 de la LGFP et ces tâches ne sont pas accomplies par la même personne^{Note de bas de page 12}

Administration des dossiers de contrat

Un échantillon discrétionnaire de 72 contrats de services professionnels a été examiné. Il comprenait des contrats passés avec ou sans processus concurrentiel, des commandes subséquentes à une convention d'offres à commandes (COC) et des contrats nécessitant des AT afin de préciser et d'autoriser les différents éléments des travaux. La documentation figurant dans les dossiers de contrat a été évaluée en regard de 27 exigences fixées par les politiques du Conseil du Trésor et les directives de la GRC, afin de mesurer le niveau de conformité. Il s'agissait plus précisément de s'assurer que le dossier contenait :

• les demandes de services, y compris les formulaires et approbations nécessaires, ainsi que la raison pour laquelle on a décidé de recourir à la contractualisation;
• les documents de planification, notamment l'établissement des besoins, les autorisations et les formulaires exigés dûment remplis;
• les preuves de la demande de soumissions et le processus et les critères d'évaluation;
• la documentation concernant l'attribution du contrat et la base de paiement;
• la justification et l'approbation de toute modification du contrat;
• Et que le contrat avait été administré et clos de façon adéquate et avait fait l'objet d'une divulgation proactive.

La vaste majorité (88,5 %) des contrats examinés étaient conformes aux politiques du CT et aux exigences de la GRC. On peut donc dire que la GRC a un processus de demandes de soumissions, d'évaluation et de passation des marchés rigoureux. Cependant, des incohérences et des faiblesses ont été relevées dans la tenue des dossiers, principalement en raison de documents manquants ou insuffisants. Le taux de non-conformité concernait, dans une proportion de 53 %, des dossiers de contrats comprenant des AT et des commandes subséquentes à des COC auprès du Corps des commissionnaires.

L'équipe de vérification a remarqué que certains dossiers d'AT tenus par les responsables de projet du Programme de GI-TI contenaient des feuilles de temps comme justificatifs des factures payées. Bien qu'il ne soit pas obligatoire de conserver les factures ou les feuilles de temps, c'est là une bonne pratique qui facilite l'examen du dossier.

Divulgation proactive des marchés et modifications

Les Lignes directrices sur la divulgation proactive des marchés du Secrétariat du Conseil du Trésor du Canada précisent les exigences de divulgation publique concernant les marchés de plus de 10 000 $. Ces règles reflètent, plus largement, l'engagement du gouvernement en faveur de la transparence et d'une meilleure responsabilisation au sein du secteur public.

À ce chapitre, nous avons constaté que si la majorité des 72 contrats de notre échantillon avaient fait l'objet d'une divulgation proactive adéquate, deux contrats ainsi que les modifications apportées à cinq autres n'avaient pas été divulgués. Les montants non divulgués totalisaient 645 604 $.

Ces omissions découlent d'erreurs de codage dans le système TEAM (modifications consignées et sauvegardées comme « corrections » et inscription de la date d'attribution du contrat erronée). Elles ont été partiellement rectifiées et ont fait l'objet d'une divulgation postérieure à la vérification.

Paiement de services professionnels sans contrat établi

En plus de l'examen des dossiers de contrat, nous avons analysé les paiements effectués durant l'exercice 2015 pour des services professionnels sans référence à une commande d'achat dans le système TEAM. L'analyse portait sur les montants supérieurs à 10 000 $, ainsi que les paiements fréquents faits aux mêmes fournisseurs quels qu'en soient les montants.

Des 49 paiements examinés, 24 concernaient des ententes de services conclues avec des provinces, des municipalités, des corps policiers et des universités. Aucun suivi détaillé n'a été fait concernant ces opérations puisqu'elles étaient exclues de la vérification. Les 25 opérations restantes ont été examinées à la lumière des documents à l'appui : factures, formulaires d'approbation ou contrats. Voici nos observations :

• Durant l'examen, la Sous-direction des Acquisitions et des Marchés nous a fait remarquer que, suivant le principe d'équité relatif à la passation des marchés, les besoins à l'origine d'une des opérations auraient dû être comblés par processus concurrentiel plutôt que par une entente de services. Après examen de la documentation, nous partageons cette conclusion;
• Bien que des COC existaient, 10 opérations concernant trois fournisseurs ont été réglées sans passer par le processus de commandes subséquentes approprié. Une COC n'est pas un contrat, mais plutôt un processus par lequel un contrat séparé est conclu chaque fois qu'on procède à une commande subséquente de biens ou de services dans le cadre de la COC; les dépenses totales n'étaient pas toujours étroitement surveillées, de sorte que la limite financière fixée pour deux de ces COC a été dépassée;
• Six autres paiements, non reliés à des COC, et supérieurs à 10 000 $ ont été faits à un fournisseur sans référence à un bon de commande, contournant ainsi les exigences financières;
• Deux des opérations examinées pourraient constituer un fractionnement de contrat pour des services fournis le même jour ou en plusieurs phases dans le cadre d'un projet (avec un montant total supérieur à 10 000 $), contournant ainsi les exigences financières. Nous avons signalé ces deux cas aux Services des acquisitions afin qu'ils fassent un suivi et prennent les mesures qui conviennent;
• Contrairement aux procédures financières établies relativement aux comptes créditeurs, nous avons également trouvé dans notre échantillon quatre dossiers dépourvus de la documentation nécessaire aux fins de vérification des comptes concernant les opérations risquées (liste de contrôle préalable à la vérification et certification pour les opérations supérieures à 100 000 $ suivant l'article 33 de la LGFP) et deux autres concernant des erreurs de codage (l'une concernait des subventions codées comme services professionnels et l'autre, une erreur de codage dans la catégorie des services professionnels).

L'analyse des données effectuée sur la totalité des paiements pour services professionnels faits sans référence à un bon de commande dans le système TEAM montre que :

• à plusieurs reprises, la GRC a obtenu, de façon répétée, des services professionnels auprès du même fournisseur sans appel à la concurrence. Or, lorsque le besoin d'un service peut être raisonnablement planifié, on doit s'assurer que le processus est juste, ouvert et transparent et que le contrat est attribué sur la base du meilleur rapport qualité-prix;
• dans deux cas, des paiements pour services professionnels ont été faits à des fournisseurs qui avaient un contrat avec la GRC sans toutefois que celui-ci soit référencé. Or, cela nuit à la transparence et peut entraîner des paiements en double ou un dépassement de la valeur du contrat.

3.3 Contrôle et supervision

En examinant la contractualisation des services professionnels, nous nous attendions à ce que :

• la GRC ait établi et mis en œuvre un cadre de contrôle garantissant une diligence raisonnable et une gestion efficace des fonds publics;
• les systèmes d'information de l'organisation contiennent des données fiables, complètes et pertinentes permettant un contrôle efficace de la contractualisation des services professionnels;
• les différents services et divisions de la GRC au pays suivent une approche cohérente en matière de gestion des marchés (p. ex. le contrat passé avec le Corps des commissionnaires), qui garantit la conformité aux politiques du CT et aux procédures de la GRC.

Assurance de la qualité des contrats

En 2005, la GRC a établi un programme d'assurance de la qualité des contrats (AQC) afin que les activités d'acquisition et de passation des marchés soient efficaces et conformes aux politiques et lois applicables. Le processus d'AQC comprend des contrôles préventifs (avant la signature du contrat) et un examen post-contractuel (après la signature du contrat). L'AQC porte sur les contrats autorisés par le personnel de la GRC, mais exclut ceux pour lesquels SPAC est l'autorité contractante. Le comité de révision des marchés (CRM) a été établi en 2007 comme organe de contrôle préventif visant à examiner les acquisitions de grande valeur ou posant un risque élevé avant l'attribution ou la signature d'un marché.

Bien que l'établissement de l'examen post-contractuel a amélioré les activités de contractualisation de la GRC, il pourrait être avantageux d'en élargir la portée de façon à inclure l'ensemble des instruments d'acquisition utilisés par les gestionnaires de la GRC. Concernant les marchés passés par SPAC, le processus d'AQC devrait se limiter aux aspects du processus d'acquisition qui relèvent de la GRC.

Suivant les Lignes directrices et pratiques exemplaires en matière d'assurance de la qualité des contrats, les facteurs pris en compte au moment de procéder à un échantillonnage en vue de l'examen post-contractuel sont : le nombre d'opérations effectuées dans un bureau particulier; la valeur des opérations dans chaque catégorie; les antécédents de la section dont les opérations sont examinées. Or, ce processus de sélection pourrait être amélioré en incluant d'autres facteurs de risques, tels que : le type et la durée du contrat, le processus de demande de soumissions, le nombre de modifications, les fournisseurs récurrents, le fractionnement potentiel du contrat, etc. En améliorant ainsi la stratégie actuelle d'échantillonnage fondée sur le risque, les procédures de contrôle seraient davantage axées sur les éléments qui présentent un risque élevé.

Information disponible aux fins de contrôle et de supervision

Nous avons utilisé des données extraites du système TEAM et du SIGRH pour tenter d'obtenir le portrait des activités de contractualisation des services professionnels à la GRC. Cependant, aucun des deux systèmes ne renferme d'information suffisamment complète pour permettre d'évaluer de façon exhaustive les besoins et les lacunes de l'organisation sur le plan des habiletés et des compétences et de déterminer si le recours à des entrepreneurs est le moyen le plus rentable et viable d'exécuter certaines activités. Les noms des consultants ne sont pas toujours inscrits dans la base de données sur les contrats du système TEAM et il n'existe pas de liste complète et exacte des ressources contractuelles utilisées. Par ailleurs, la base de données du SIGRH sur les consultants n'est pas à jour (certains consultants qui ne travaillent plus à la GRC y figurent toujours), de sorte qu'il est difficile d'effectuer une quelconque analyse des tendances ou des coûts-avantages concernant les ressources contractuelles.

Nous avons également noté des incohérences dans la manière dont sont consignés et suivis les contrats auxquels sont associés des AT. Dans certains cas, les dépenses liées à des AT sont inscrites dans le système TEAM; dans d'autres (sept cas observés), le suivi est effectué par rapport au contrat et les AT sont inscrites dans le champ des commentaires. Dans ces sept cas, les gestionnaires consignaient manuellement les dépenses afin de s'assurer qu'elles ne dépassaient pas la valeur totale du contrat. Or, lorsqu'on n'utilise pas le système pour consigner les AT, cela alourdit le fardeau administratif et on risque de dépasser les limites financières du contrat.

Des données exactes et complètes permettraient d'examiner et d'analyser régulièrement les dépenses liées aux services professionnels de manière à cerner les tendances concernant le type de services acquis, ainsi que les coûts de ces services par rapport à d'autres options comme le recrutement d'employés. Et ce type d'analyse pourrait également aider à trouver des moyens de réaliser des économies. Par exemple, si les services engagent souvent des gestionnaires de projet contractuels, l'organisation pourrait avoir avantage à développer une expertise interne dans ce domaine.

Pour conclure, la GRC aurait avantage à mieux consigner les données sur la contractualisation afin d'appuyer une stratégie de supervision et de contrôle fondée sur les risques.

Gestion des contrats de services professionnels utilisés par plusieurs services ou divisions

Durant l'exercice 2014-2015, l'ensemble des divisions et la DG de la GRC ont dépensé au total 49,6 M$ dans le cadre de contrats passés avec le Corps des commissionnaires. Malgré l'importance de cette dépense, la planification et le contrôle des services fournis par les commissionnaires varient d'une division à l'autre, car il n'existe pas d'approche commune. Or, cette façon de faire pose plusieurs problèmes :

• Concernant le traitement des débours, certains paiements ont été faits sans référence à un bon de commande (BC), ce qui nuit au rapprochement des comptes. Sur le total des paiements effectués au Corps des commissionnaires durant l'exercice 2014-2015, 31,3 M$ l'ont été sans référence à un BC, principalement dans les divisions D, E, F, G et T. Le système TEAM est configuré de manière à exiger une triple correspondance (BC, biens reçus et facture) pour toutes les opérations d'acquisition de biens et de services, lorsque la facture porte un BC;
• L'absence de certaines approbations concernant le lancement du processus d'acquisition et la formule 4041 pour amorcer la demande de services;
• Dans certains dossiers, rien ne prouve qu'on a établi les besoins pour les services des commissionnaires (comme le formulaire 7170-1 de TPSGC - Annexe à la demande de services de commissionnaires -, qui fournit des détails sur les services requis (niveau de service, nombre de gardes, différents grades et calendrier de service), ou tout autre formulaire).

4. Recommendations

1. Le DPFA devrait communiquer aux différents clients à la GRC les exigences de documentation relativement aux contrats, notamment celles figurant dans la liste de contrôle de l'AQC, ainsi que les documents prouvant que le client a effectué une analyse des solutions de rechange à la contractualisation de même qu'une analyse des coûts-avantages et des risques avant d'amorcer le processus d'acquisition et de délivrer une AT.
2. Le DPFA devrait examiner le bien-fondé et la faisabilité de mettre en place une approche uniforme relativement à la collecte, à la mise à jour et à la gestion de l'information concernant les consultants en services professionnels dans des bases de données afin de mieux contrôler les risques associés au recours à des consultants sur de longues périodes.
3. Le DPFA devrait accroître les contrôles en :
   1. élargissant la portée du programme des post-vérifications de l'AQC à tous les types de contrats de services professionnels qu'utilisent les gestionnaires à la GRC;
   2. révisant et améliorant l'approche fondée sur le risque de sélection des contrats aux fins d'examen;
   3. s'assurant qu'il existe un contrôle fondé sur les risques des paiements effectués sans référence à un bon de commande dans le système TEAM.
4. Le DPFA devrait évaluer la nécessité d'effectuer un suivi des cas de non-conformité aux politiques de passation des marchés et des paiements effectués sans référence à un bon de commande dans le système TEAM mis au jour dans le cadre de notre vérification.

5. Conclusion

Le recours à la contractualisation des services professionnels vise à compléter les ressources internes afin de répondre aux différents besoins opérationnels. Étant donné la valeur, la complexité et la nature délicate des contrats en jeu, la GRC doit exercer une gestion rigoureuse, prudente et diligente. La mise sur pied du programme d'AQC en 2005 a permis d'exercer une supervision continue de façon à s'assurer que les activités liées aux acquisitions sont conformes aux lois, politiques et procédures applicables. À peu près à la même période a également été créé le comité de révision des marchés, qui est le garant d'une gestion prudente, honnête et saine des contrats. La création de ces organes de supervision a amélioré la conformité aux lois, politiques et règlements puisque pour les 72 dossiers vérifiés, le taux de conformité aux exigences contractuelles était de 88,5 %.

Toutefois, la planification, le contrôle et la supervision de la passation des marchés de services professionnels peuvent encore être améliorés. Pour gérer les fonds publics de la façon la plus efficace et économique possible, la GRC doit bien connaître l'étendue et la nature de ses ressources contractuelles et procéder régulièrement à une évaluation documentée des solutions de rechange à la contractualisation. L'efficacité économique ne peut être démontrée qu'en examinant attentivement les risques, les avantages et les coûts de la contractualisation par rapport aux autres moyens de satisfaire les besoins. Par ailleurs, bien que les gestionnaires sachent que le recours aux consultants pendant de longues périodes peut être assimilé à une relation employé-employeur, on devrait examiner plus attentivement ces situations, actuelles et futures, de manière à en atténuer les risques.

De même, un contrôle et une supervision accrus permettraient de s'assurer que les contrats de services professionnels sont gérés comme il se doit. En particulier, le programme d'AQC pourrait englober l'ensemble des instruments d'acquisition utilisés par les gestionnaires à la GRC et exercer une fonction d'examen critique afin de contrôler efficacement le processus d'acquisition. Par ailleurs, afin d'obtenir le meilleur rapport qualité-prix et garantir un processus de contractualisation équitable, ouvert et transparent, on pourrait instituer un contrôle fondé sur le risque des paiements effectués sans référence à un bon de commande dans le système TEAM.

Enfin, en définissant clairement les exigences de gestion de l'information concernant les contrats de services professionnels et en mettant en œuvre une approche cohérente en matière de collecte et de mise à jour de l'information et de tenue de la base de données connexes, la GRC pourrait mieux déterminer les risques, analyser les tendances et les solutions de rechange et cerner les moyens de réaliser des économies.

Annexe A – Objectif et critères de vérification

Audit of Contracting for Professional Services

October 2016
Final Report

Table of contents

1. Acronyms and abbreviations
2. Executive summary
3. Management's response to the audit
4. 1. Background
5. 2. Objective, Scope, Methodology and Statement of Conformance
   • 2.1 Objective
   • 2.2 Scope
   • 2.3 Methodology
   • 2.4 Statement of conformance
6. 3. Audit findings
   • 3.1 Use and Cost of Contracts for Professional Services
   • 3.2 Compliance With Policies and Procedures
   • 3.3 Monitoring and Oversight
7. 4. Recommendations
8. 5. Conclusion
9. Appendix A – Audit objectives and criteria

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Acronyms and abbreviations

CFAO

Chief Finance and Administration Officer

CQA

Contract Quality Assurance

FAA

Financial Administration Act

HRMIS

Human Resource Management Information System

IM/IT

Information Management / Information Technology

IT

Information Technology

OGD

Other (Federal) Government Departments

PCB

Procurement and Contracting Branch

PO

Purchase Order

PSPC

Public Services and Procurement Canada

PWGSC

Public Works and Government Services Canada

RCMP

Royal Canadian Mounted Police

SOA

Standing Offer Agreement

TA

Task Authorization

TB

Treasury Board of Canada

TEAM

Total Expenditure and Asset Management

Executive summary

To aid in delivering its mandate, the Royal Canadian Mounted Police (RCMP) engages individuals or organizations to provide expert assistance in areas such as legal services, information technology (IT) and management, translation, real property maintenance and management, training, health services, security, consulting and administrative services. Based on information in the RCMP Total Expenditure and Asset Management (TEAM) System, in fiscal year 2014-2015, the RCMP spent approximately $419M to obtain these types of professional services. Of this amount, $252M was paid to non-federal government vendors including self-employed individuals or independent organizations, other levels of government and partner organizations.

In July 2015, the Commissioner approved the 2015-18 Risk-Based Audit Plan, which included an Audit of Contracting for Professional Services. The objective of this audit engagement was to assess whether the RCMP's use of professional service contracted resources was cost-effective and in compliance with Treasury Board of Canada's (TB) Contracting policy, Government Contracts Regulations, and RCMP contracting policies, directives and procedures. The audit scope included contracts for professional services with external vendors, nation-wide, awarded between April 2012 and August 2015. In those cases where Public Services and Procurement Canada (PSPC) was the contracting authority, the audit did not examine activities such as contract award, supplier selection and evaluation of bids, which were the responsibility of PSPC. The audit excluded all agreements such as service level agreements or memoranda of understanding between the RCMP and either other federal government departments or other public bodies such as municipalities, provinces or foreign governments for the delivery of professional services

The audit concluded that the establishment of two oversight bodies (Quality Control Assurance Program and Contracts Review Committee) has contributed to a higher rate of compliance with the applicable legislation, policies and regulations. Notwithstanding, we found that there is room to enhance the planning, monitoring and oversight over contracting for professional services. In order to manage public funds in the most cost-effective manner, the RCMP should be aware of the extent and nature of their contracted resources; perform a documented assessment of the alternatives on a regular basis; and consider the risks, benefits and costs of contracting versus alternative methods to meet the requirement. Furthermore, a risk-based monitoring of payments made without a reference to a purchase order (PO) in TEAM System is recommended in order to obtain the best value and ensure a fair, open and transparent contracting process. Finally, by further defining management information requirements with respect to contracts for professional services and ensuring a consistent approach to collecting, updating and maintaining the information database, the RCMP would be better positioned to identify risks, perform analysis of trends and alternatives and identify potential cost savings.

The management response included in this report demonstrates the commitment from senior management to address the audit findings and recommendations. A detailed management action plan is currently being developed. Once approved, RCMP Internal Audit will monitor its implementation and undertake a follow-up audit if warranted.

Management's response to the audit

The audit of Contracting for Professional Services has highlighted opportunities to further strengthen the planning, acquisition and use of professional services as a means of meeting RCMP operational requirements.

Responsibilities related to procurement and contracting of professional services are shared between Corporate Management and Comptrollership, and the business lines that it supports. Planning and use of professional services is generally the responsibility of the individual program areas or business lines, and Corporate Management and Comptrollership is both the Policy Centre for Procurement and Contracting services, and provides contracting services to the business lines.

Corporate Management welcomes the audit findings as they will serve as a mechanism to further strengthen the delivery of procurement and contracting services and to further enhance its policy suite and risk-based Contract Quality Assurance program.

Corporate Management commits to developing a detailed action plan which will include specific timelines and milestones to which the RCMP will adhere.

Dennis Watters
Acting Chief Financial and Administrative Officer

1. Background

In July 2015, the Commissioner approved the 2015-18 Risk-Based Audit Plan, which included an Audit of Contracting for Professional Services. To aid in delivering its mandate, the RCMP engages individuals or organizations to provide expert assistance in areas such as legal services, information technology (IT) and management, translation, real property management, training, health services, security, consulting and administrative services. These services, collectively referred to as Professional Services, are obtained from other (federal) government departments (OGD's), from partner agencies including other police forces, and through contracts with individuals, firms or temporary help agencies.

In accordance with the TB Contracting Policy, contracting for services has traditionally been accepted as an effective way to meet unexpected fluctuations in workload, to acquire specialized expertise not readily available in the Public Service, or to fill in for public servants during temporary absences in certain circumstances^{Footnote 1}. The Public Service Employment Act also provides mechanisms to address short-term and specialized needs, and care must be exercised to ensure the appropriate mechanism, i.e. contracting or staffing, is used to provide optimum value for money.

There are multiple benefits to contracting for professional services: it can take less time and effort to identify and engage a knowledgeable contractor than to hire and train a new employee; it provides increased flexibility as there is no obligation to the contractor once the contract is completed; and it allows organizations to access expertise and skill sets which may not be available within the organization.

Nevertheless, there are also risks associated with contracting for professional services. These include: the potential development of an employee/employer relationship; loss of corporate knowledge through extended reliance on a contractor; continuity risk should the contractor leave without adequate attention to succession planning; decrease in the morale of employees with skill sets similar to that of a contractor; and improper contracting practices (e.g. contract splitting) leading to non-compliance with government legislation, regulations and policies. As well, contracted resources may be less economical than employees if engaged for extended periods of time. The Introduction to Procurement and Contracting in the RCMP acknowledges the existence of these risks, and indicates that contracting staff and managers should be cognizant of these issues^{Footnote 2}.

In fiscal year 2014-2015, the RCMP spent approximately $419M on professional services. Of this amount, approximately $167M was paid to OGDs for the provision of inter-departmental services, such as translation services provided by Public Services and Procurement Canada (PSPC, formerly Public Works and Government Services Canada), and legal services provided by Justice Canada. The remaining $252M was paid to non-federal government vendors (non-OGDs). In some cases, these payments were made in accordance with service agreements entered into with other levels of government (i.e. provincial and municipal) or with partner organizations. The remaining payments (and the focus of this audit) were as a result of contracts negotiated with companies and self-employed individuals. The table below provides a breakdown of the $252M paid to non-OGD vendors by the type of professional service obtained:

Description of graph in tabular format follows.

Analysis of the TEAM database of contracts for professional services with external vendors for the period April 1, 2012 to August 18, 2015 demonstrated that:

• 17.7% ($50,318,033) of the total value of professional services contracts were authorized under PSPC contracting authority, while 82.3% ($234,117,431) were authorized under the RCMP's contracting authority.
• 83.3% ($236,945,658) of the total value of professional services contracts were entered into using competitive solicitation processes and 16.7% ($47,489,805) were non-competitive.

The Introduction to Procurement and Contracting Guide in the RCMP provides an overview of the RCMP's procurement process and defines the roles and responsibilities for each organization/entity involved in the procurement of services:

• Procurement and Contracting Branch (PCB) is the Departmental Policy Centre for procurement and contracting in the RCMP. PCB is the centre of expertise responsible for developing policy, providing advice and establishing a monitoring framework for procurement and contracting. It is also responsible for training and certification of RCMP procurement specialists; development, implementation and monitoring of national acquisitions; monitoring of procurement and contracting activities in the RCMP; contracting quality assurance; and liaison with central agencies and PSPC. The PCB branch operates under the authority of the RCMP Chief Financial and Administrative Officer (CFAO).
• The Client is responsible for the identifying their service requirements, for assessing the best delivery mechanism (i.e. contracting or staffing) and for developing and submitting a requisition for the service when appropriate. If the service relates to a project, the client is also responsible for ensuring the project falls within their delegated project authority limits and that all approvals have been obtained (i.e. for IT projects – as per the requirements of the RCMP Asset Management Manual); providing and authorizing funds for the acquisition; developing the statement of work and defining the requirement; developing technical evaluation criteria and participating in project acceptance process (technical evaluation); acceptance of service and monitoring the "technical delivery" of service over the life of the contract.
• Regional or Headquarters Procurement Units manage the procurement process overall as the procurement authority, including helping clients clarify their needs; determining the appropriate procurement approach or acquisition method; developing and maintaining the required files and data, soliciting tenders; evaluating bids; awarding contracts; posting financial information on the TEAM system; resolving problems with the contractor and closing out the file. They are the primary point of contact with PSPC for procurements executed by PSPC.
• Finance Branch records financial data on TEAM system; processes accounts payable under Section 33 of the Financial Administration Act (FAA); provides funding for operations and processes any required submissions to TB.
• PSPC - for transactions above RCMP contracting authority or for which the RCMP has opted to engage their services, PSPC carries out all aspects of the procurement of services^{Footnote 3}.

2. Objective, scope, methodology and statement of conformance

2.1 Objective

The objective of this audit engagement was to assess whether the RCMP's use of professional service contracted resources was cost-effective and in compliance with TB Contracting policy, Government Contracts Regulations, and RCMP contracting policies, directives and procedures.

2.2 Scope

The audit scope included contracts for professional services with external vendors, nation-wide, awarded between April 2012 and August 2015. In some cases, historical data was examined to obtain a complete picture of expenditures relating to specific contractors whose period of engagement extended beyond this time period. In those cases where PSPC was the contracting authority, the audit did not examine activities such as contract award, supplier selection and evaluation of bids, which were the responsibility of PSPC.

The audit excluded all agreements such as service level agreements or memoranda of understanding between the RCMP and either OGD or other public bodies such as municipalities, provinces or foreign governments for the delivery of professional services.

2.3 Methodology

Planning for the audit was completed in January 2016. In this phase, the audit team conducted interviews and process walkthroughs, and examined relevant policies, directives, procedures, RCMP Bulletins and results of previously performed audit work.

Sources used to develop the audit criteria and detailed testing procedures included: RCMP Procurement Guide, RCMP Asset Management Manual, RCMP Contract Quality Assurance (CQA) Guidelines and Best Practices, TB Contracting Policy, TB Guidelines on the Proactive Disclosure of Contracts, Government of Canada Supply Manual, TB of Canada Secretariat's Guideline on Common Financial Management Business Process 3.1 - Manage Procure to Payment; and Canada Revenue Agency criteria for determining an employee-employer relationship. The audit objective and criteria are listed in Appendix A.

The examination phase of the audit concluded in May 2016. The examination employed various auditing techniques including interviews, data analysis, detailed testing and review of files and supporting documentation and process mapping, as deemed appropriate. During this phase, data was extracted from the TEAM system (i.e. contracts awarded, amendments to contracts, and payments recorded without a reference to a PO) and from the Human Resource Management Information System (HRMIS) (i.e. list of consultants engaged). Data analytics were used to identify areas of potential risks based on factors such as number of transactions carried out in a particular office; the value of each contract; type and duration of contract; type of solicitation process; number of amendments; recurring suppliers and payments with the potential to be contract splitting. Based on the results of this risk assessment, a statistical sample of 72 contracts was randomly selected from the higher-risk population. In addition, having analyzed the value and frequency of contracting for professional services per division, the highest users of contracts were interviewed to obtain additional contextual information.

In addition to the contract file review and interviews, we combined data analytics with detailed testing of the fiscal year 2015 payments made for professional services without a reference to a PO in TEAM. The data analysis focused on amounts exceeding $10,000 as well as frequent payments to the same suppliers, regardless of their individual amount. For detailed testing, we identified 5 categories of vendors which were paid without a reference to a PO: Corps of Commissionaires, provinces, municipalities, other police organizations and other external vendors. A judgemental sample of 49 payment transactions was selected from these categories.

Upon completion of the examination phase, the audit team held meetings to validate findings with personnel and debriefed senior management of the relevant findings.

2.4 Statement of conformance

This audit engagement conforms to the Internal Auditing Standards for the Government of Canada, as supported by the results of the quality assurance and improvement program.

3. Audit findings

3.1 Use and cost of contracts for professional services

Contracting for services has traditionally been accepted as an effective way to meet unexpected fluctuations in workload, to acquire specialized expertise not available in the Public Service, or to fill in for public servants during temporary absences in certain circumstances.^{Footnote 4} As part of our examination of professional services contracts and in line with the TB Contracting Policy, we expected to find that:

• The rationale for using professional service contracts was defined and documented;
• A comprehensive analysis of the alternatives, not confined solely to the procurement process, was completed during the planning phase and included in file documentation;
• The long term operational requirements of the RCMP were being considered in the resource planning phase, thus ensuring an optimal mix of internal and contracted resources;
• Decisions to hire professional service contractors were based on adequate analysis and assessment of benefits, costs and risks; and
• Procedures are in place to ensure adequate initial funding and pre-planning prior to issuing a contract or a task authorization (TA).

Rationale for using Professional Services

In fiscal year 2014-15 the RCMP spent $252M on contracts for professional services to support the delivery of programs. Given the magnitude of this recurring expenditure it is important that the decisions to enter into contracts be supported by a sound process including:

• Documented assessment of alternative methods or options of obtaining the service; and
• A process to identify internally available skillsets and competencies and to assess them against service requirements prior to contracting and as part of the succession planning process.

Based on the results of interviews with the unit managers, contracts for professional services are being used to meet the three conditions identified in the TB Contracting Policy: to acquire technical subject matter experts (IT, health services, management consulting, language training, etc.), when unexpected fluctuation in the workload exceeds the existing internal capacity (IT, laboratory services) and to fill short term absences (temporary help contracts, which in the recent years are no longer widely used within the RCMP).

Two forms have been created to document the rationale for entering into professional services contracts. One is intended for IT goods and services^{Footnote 5} and the other for temporary help services^{Footnote 6}. However, none of the files reviewed during the audit contained these forms or any other documentation identifying the rationale for contracting. Without such documentation, it is difficult to confirm that alternatives were considered, and that the TB criteria for using Professional Services Contracts has indeed been met.

Human Resource planning

In order to ensure best value is obtained, managers should conduct a comprehensive analysis of the overall cost versus benefit of all approaches to obtaining the required professional services. The analysis should consider costs, but also such things as knowledge transfer, skills development, succession planning, service continuity risks, and the criticality of the service in question. Documenting this analysis in procurement files would help to demonstrate that alternatives were considered and that using contractors is the optimal way to perform the work.

The RCMP currently uses contractors to supplement its workforce in various areas, such as security, IT, health services, and language training. A formal process has not been implemented to document that alternatives to contracting were considered and that contracting is the optimal approach. None of the files reviewed during the course of the audit contained documentation to indicate that alternatives to contracting had been considered and the relative costs, risks and benefits analyzed. With limited file documentation, it is difficult from an audit perspective to assess whether the use of contracting results in the best value for the RCMP. Assessing the benefits, costs and risk at the branch or department level is important in identifying and assessing risks that would otherwise not be visible on a contract-by-contract basis.

During audit interviews, managers indicated that there is no reliable, complete repository containing the skills and competencies of RCMP employees. Additionally, although individual project managers maintain their own manual lists of current contractors, there is no complete, up-to-date database of currently engaged consultants in the RCMP corporate systems. Such tools would enhance management's ability to identify the best approach for meeting requirements for professional services, both on a short-term and more permanent basis. Furthermore, as staffing and contracting are the responsibilities of two separate and distinct policy groups, managers may receive insufficient assistance in determining the best approach (staffing versus contracting) from a more holistic perspective. As explained by managers during interviews, they often opted to contract for professional services as it is a faster, easier way to fill a resource requirement than staffing, and offers increased flexibility where there is uncertainty over long-term funding.

Based on interviews and data analysis, $30.7M was spent on contracted resources in fiscal year 2014-15 to help deliver IT-related business objectives. Of this amount, approximately $20M was in relation to capital projects. The interviewed Information Management / Information Technology (IM/IT) Program managers stated that, for those programs which are paid through cost recovery from clients, the IM/IT Program does not have an assured source of funding (particularly when it comes to the later phases of application maintenance and support). As a result decision-making regarding professional services is adversely impacted and alternatives to contracting cannot be considered because managers need to certify that a secure source of funds exists before they begin the staffing process. They also indicated that a lot of the projects delivered by IM/IT Program are independent tasks, outside the normal course of business. In these cases use of contractors is necessary, due to the need for specialized expertise, the absence of permanent positions that can be assigned to projects, and the uncertainty of long term funding.

Notwithstanding, the IM/IT Program, through its Transformation Initiative, has taken steps to analyze the relative cost/benefit of consultants versus employees. Their analysis has considered not only the financial cost, but also the operation risk of heavy reliance on consultants. As a result of these efforts, 20 positions within the Project Development Office and Project Portfolio Management have been identified that are currently filled by consultants but could be staffed with full time employees, given an increase in A-base funding (permanent funding to the department).

Long term consultants

Extensive and long-term use of consultants can pose a significant risk to the RCMP, both financially and operationally. When the same consultants are used for extended periods of times, there are risks related to inadvertent creation of employee-employer relationships; loss of corporate knowledge at the branch or departmental level; and a potential decrease in the morale of employees with skill sets similar to that of a consultant.

Data analytics procedures performed on recurring consultants highlighted that there are three main areas where long term contracted consultants are used, including: IT, corporate management and real property. Due to limitations in the corporate systems pertaining to specific consultant information, we were not able to select a sufficiently large sample to cover all of these areas. From the available information, the contractual terms and conditions for a sample of 22 individual consultants were analyzed. These consultants were engaged for terms ranging from 2 to 27 years. In all these cases we observed consecutive contracts being issued to different suppliers to retain the services of the same consultant. The majority of the contracts under which these consultants were engaged were competitively sourced (with the exception of bridge contracts, which are sole sourced contracts issued between two competitive contracts in order to avoid disruption of services). Based on the information available in the TEAM system, 14 of the 22 consultants were engaged on several different projects throughout their contracts with the RCMP. In 13 of the 22 cases, the consultants were engaged on a full-time basis, with billings for at least 220 days per year in consecutive years.

The RCMP is required to take the necessary steps to prevent an employee-employer relationship from developing whether a consultant is engaged under one contract or across several consecutive contracts with either the same or a different supplier. Some of the factors which could indicate the existence of an employee-employer relationship include specified hours of work, supervisory relationships, and/or provision of office space^{Footnote 7}.

For 12 of the consultants in our sample, we reviewed the statements of work, timesheets, the relationship between the project authority and the consultant, and work conditions to determine whether there was a risk that an employee-employer relationship might have been created. We noted that in all of these cases there were indicators of an employee-employer relationship as identified above. The existence of an employee-employer relationship can create a potential liability for pension, health benefits, employer contributions etc. The RCMP has taken steps to reduce the risks of developing an employee-employer relationship when a professional services contract is awarded (such as clear statement of works and deliverables, competitive solicitation process, contracts are with contractor firms and not with individual consultants, consultants provide reports and time sheets to the contractor firms), however it does not formally monitor whether the same consultant has been retained through a series of consecutive contracts within branches. Officials within Procurement and Contracting Branch have noted challenges with respect to the monitoring of consultants in the context of professional services contracts being awarded to contractor firms through competitive procurement processes. Specifically, it was noted that it is the contractor firms, and not the RCMP, who propose the consultant(s) who would be engaged on the awarded contract.

Long term retention of the same consultants, particularly in areas of program operation and maintenance, has an impact on the corporate knowledge within the organization. If the knowledge and skills of long-term consultants are not transferred to employees, succession planning is impacted, and a continued reliance on contractors is created. This creates a significant risk with respect to business continuity if reliance is being placed on a small group of consultants for completion of activities which are core to the organization's operations.

Our analysis of these 22 long-term consultants also demonstrated that, in these situations, savings would have occurred through staffing rather than contracting. By analyzing the length of time the consultant was engaged, the average rates paid, the utilization, i.e. number of days billed per annum, and comparing this to the cost of a full-time employee at the same level, potential savings as a result of staffing were calculated. Of the 22 cases analyzed, three varied only marginally in annual cost from a similar level employee. The remaining 19 were between 20% and 100% more costly than an employee. For the 22 analyzed cases, annual total savings of approximately $1.4M might have been realized through staffing rather than contracting. This amount is based on a calculation using the key factors (such as salary and benefits for employees and direct costs for consultants) and may not include all related factors (such as training costs or absenteeism).

Identifying long-term contracted resources was challenging for the audit team due to data limitations. Data from various sources was requested, but the information provided was not always complete. For example, certain data fields in HRMIS, such as consultant name, start date and termination date are not updated whenever a consultant is extended or terminated. Additionally, some TAs or contracts entered in TEAM contain the name of the individual consultant in the description field. However, as this field is not mandatory, it was not consistently used. The absence of a complete information repository of consultants makes it impossible to accurately determine the total number of consultants currently contracted at the RCMP, or the duration of time they have been engaged. Such information is important to assess overall cost-benefits of contracting, to aid in avoiding employee-employer relationships, and to ensure an optimal mix of staff versus contractors for succession and business continuity purposes.

Use of Task Authorizations (TAs)

Contracts with TAs are generally used when the exact nature and timeframes of the required services is not known. Once the specific scope and timing of the work is known, the department establishes a TA in accordance with the conditions of the contract. TAs are not individual contracts, but an administrative tool enabling work to be authorized and subsequently initiated.

Most of the long term consultants in our sample were tasked using TAs. They were retained by either amending/extending the same TA multiple times throughout the year or over the years of the contract, by issuing several TAs under the same contract or by issuing TAs under subsequent contracts with different suppliers. Additional monitoring at a departmental level may be required to ensure that best value for the Crown is obtained, and the risk of developing an employee-employer relationship over time is adequately mitigated.

Our review of 72 contract files included 14 instances where TAs were amended/extended multiple times (twice or more). Rather than providing an indication of the change in business requirement, the documented justification was, for the most part, simply to add funds, or to add days. Additionally, our analysis of long term consultants identified TAs that had been amended/extended up to eight times, with similar justifications as above.

IM/IT program explained that some of these amendments are used as a risk mitigation tool (TAs issued for shorter time-frames to mitigate against project delays and stoppages; TAs issued for one fiscal year and extended annually within the time limits of the contract to match the annual budget cycle; or TAs issued on a short term basis and subsequently extended throughout the year in cases when the organization is not planning to keep the consultant for a long time period and is seeking to staff the respective position). However, we noticed that some of the TAs for the long term contractors in our sample were subject to multiple amendments within the same year. This creates an additional administrative burden on the organization and, without adequate documentation of the rationale for the amendment, may be indicative of weaknesses in the planning or oversight processes.

To ensure value for money and to mitigate the risks of engaging long term contracted resources, the RCMP managers should fully document amendments to TAs as well as any decisions to extend or rehire the same consultants past a specified period of time.

3.2 Compliance with policies and procedures

The audit examined whether RCMP professional services contracting practices comply with the TB Contracting Policy, Government Contracts Regulations, and RCMP contracting policies, directives and procedures. We expected to find that:

• Procurement files facilitate management oversight, and provide a complete audit trail containing contracting details related to relevant communications and decisions, including the identification of involved officials and contracting approval authorities^{Footnote 8}
• RCMP complies with contracting proactive disclosure requirements^{Footnote 9}
• As per RCMP requirements, a requisition document has been created in TEAM for all procurements of services in excess of $10,000 and related payments reference a TEAM purchasing document^{Footnote 10}
• An equal opportunity has been provided for all firms and individuals to compete. Repeat commissioning of a firm or individual without competition is the exception^{Footnote 11}
• The authority to enter into contract (transaction authority) is segregated from the certification authority required under section 34 of the FAA, and these tasks have not been completed by the same individual^{Footnote 12}

Contract file administration

A statistical sample of 72 contracts for professional services was reviewed. The sample included competitively and non-competitively awarded contracts, call-ups against PSPC standing offer agreements (SOAs), and contracts which required Task Authorizations (TAs) to specify and authorize each element of the work. The documentation included in the associated contract files was assessed against 27 requirements stipulated in TB policies and RCMP directives, to gauge the level of compliance. Specifically, contract files were examined to ensure:

• Requisitions for services, including all necessary approvals and required forms, along with identification of the reason for choosing to contract the requirement were on file;
• Contract planning documents, including identification of requirement, existence of required approvals and forms were completed and on file ;
• Evidence of the solicitation and evaluation process and criteria were retained;
• There was documentation regarding the contract award and the basis of payment;
• Justification and approval for any amendments was on file; and
• Appropriate contract administration and closeout and proactive disclosure had occurred.

The vast majority of contract requirements reviewed (88.5%) were found to be in compliance with the TB policies and RCMP requirements. Based on the file review, the RCMP has a strong solicitation, evaluation and contract award process. However, weaknesses and inconsistencies in file documentation were observed, mainly due to missing or insufficient documentation. Files related to contracts with TAs and call-ups against SOAs with Corps of Commissionaires contributed to 53% of the non-compliance rate.

The audit team noted that some of the TA files maintained by the IM/IT Program project authority contained timesheets to support the payment of invoices. Although it is not a requirement to keep the invoices and/or timesheets on file, it is a good practice and facilitates subsequent file review.

Proactive disclosure of contracts and amendments

The TB of Canada Secretariat's Guidelines on Proactive Disclosure of Contracts specify the public disclosure requirements for contracts valued at more than $10,000. According to the Guidelines, the rules reflect broader government commitment to transparency and strengthened accountability within the public sector.

In examining whether the RCMP is meeting these requirements, we found that while the majority of the 72 sampled contracts had been appropriately proactively disclosed, two contracts had not been disclosed and amendments associated with an additional five contracts had also not been disclosed. The non-disclosed amounts totalled $645,604.

These omissions had occurred as a result of coding errors in the TEAM system (i.e. amendments recorded and saved as 'corrections' and wrongly entered contract award date.) The omissions were partially corrected and disclosed subsequent to the audit.

Payments for Professional Services without an Established Contract

In addition to the contract file review, an analysis of the fiscal year 2015 payments made for professional services without a reference to a PO in TEAM was completed. The analysis focused on amounts exceeding $10,000 as well as frequent payments to the same suppliers, regardless of their individual amount.

Our review of 49 payment transactions included 24 transactions that were related to payments under service agreements with provinces, municipalities, other police organizations and universities. No detailed follow up was performed on these transactions, as they were excluded from the scope of this audit. The remaining 25 transactions were reviewed against supporting documents, such as invoices, approval forms or contracts. The results of this testing highlighted:

• During our review, Procurement and Contracting Branch brought to our attention that, in order to adhere to the contracting principle of fairness, the requirement for one of the service agreement transactions should have been competed instead of entering into a service agreement. Based on our review of the supporting documents, we agreed that this requirement should be competed;
• Although SOAs were in place, 10 transactions were paid with respect to three suppliers without using the appropriate call-up process. A SOA itself is not a contract, rather a separate contract is formed each time a call-up for the provision of goods and/or services is made against a SOA; the total expenditures were not always closely monitored, which resulted in exceeding the financial limit set for two of these SOAs;
• Six additional payments, not relating to SOA's, and exceeding $10,000 were paid direct to the supplier without a reference to a PO; allowing payments to bypass financial requirements;
• Two of the reviewed transactions were potentially contract splitting for services provided on the same day or in several phases as part of one project (the total amount being greater than $10,000), allowing payments to bypass financial requirements. Both cases were brought to the attention of Procurement Services for further follow up and action;
• Contrary to established accounts payable financial procedures, the sample included four instances of missing documentation for account verification of high risk transaction (pre-audit checklist and s.33 stamp for transaction exceeding $100,000) and two instances of accounting miscoding (one instance of grants coded as professional services and one instance of miscoding within the professional services category).

Data analytics procedures performed on the entire population of payments for professional services made without reference to a PO in TEAM highlighted:

• Several instances in which the RCMP repeatedly obtained professional services from the same supplier without competing the requirement. When the requirement for a service can be reasonably planned for, it should be ensured that the process is fair, open and transparent and the contract award is based on best value.
• Two instances where payments for professional services were made to suppliers that had an existing contract with the RCMP, however the contract was not referenced. This impacts transparency, and may result in contract values being exceeded or in duplicate payments.

3.3 Monitoring and oversight

In examining contracting for professional services, we expected to find that:

• The RCMP has established and effectively implemented a control framework ensuring due diligence and effective stewardship of public funds.
• Corporate information systems contain adequate, complete and reliable data to allow effective monitoring of contracting for professional service.
• There is a consistent approach in managing contracts which are used by multiple divisions and units within the RCMP (e.g. contract with Corps of Commissionaires) which ensures compliance with the TB policies and the RCMP procedures.

Contracting Quality Assessment

In 2005 the RCMP established a CQA process aimed at ensuring that procurement and contracting activities are efficient, effective and carried out in compliance with the applicable legislation and policies. The CQA process includes both preventative controls (completed prior to contract signing) and a post-review (which is conducted after a contract has been signed). The scope of the CQA process includes contracts authorized by RCMP staff but excludes contracts issued under the PSPC contracting authority. The Contract Review Committee (CRC) was established in 2007 as a preventive control designed to review high value or high risk procurements before contracts are awarded or signed.

While establishment of the CQA post-review process has improved RCMP contracting activities, it could be beneficial to increase the scope to include all procurement vehicles used by RCMP managers. With respect to contracts issued by PSPC, the CQA process should assess only those aspects of procurement that fall under the responsibility of the RCMP.

According to the CQA Guideline and best practices, the following factors are currently considered when developing a sample for the post-review process: the number of transactions being carried out in a particular office; the dollar size of the transactions in each category; previous history of the section whose transactions are being examined. This selection process could be enhanced by including additional risk factors, such as: type and duration of contract, solicitation process, number of amendments, recurrent suppliers, potential contract splitting, etc. Enhancing the current risk-based sampling approach will focus the control procedures on the high-risk areas.

Information available for Monitoring and Oversight

The audit used data from both TEAM and HRMIS in attempting to compile a profile of RCMP professional services contracting activities. Neither system collects sufficiently comprehensive information to fully assess departmental skills and competency needs and gaps, and to determine if using contractors is the most cost-effective and sustainable means to perform specific activities. Names of consultants are not always identified in the TEAM contract database, and there is no complete and accurate list of all contracted resources used. In addition, the HRMIS database of consultants is not up to date (it included consultants that are no longer at the RCMP). This makes it difficult to perform any trend or cost-benefit analysis of contracted resources.

Inconsistencies in recording and tracking contracts which use TA's were also observed. In some cases, the expenditures against individual TA's are tracked in TEAM, in other cases (seven observed situations) expenditures are simply tracked against the contract, and the TA is tracked in a comments field. In the seven observed situations, managers were manually tracking expenditures to ensure the total contract value was not exceeded. When the system is not used to track TA's, there is a higher administrative burden and a potential risk of exceeding the contract financial limits.

Accurate and complete data would allow for regular review and analysis of professional services expenses to identify trends in the types of services procured, and costs in relation to other strategies such as hiring employees. This type of analysis may help to identify potential cost savings. For example, if departments often contract project managers, it might be beneficial to develop internal expertise in this area.

In conclusion, RCMP would benefit significantly from enhancing the recording and reporting of contracting information to support a risk-based approach to monitoring and oversight.

Managing Professional Services Contracts Used by Multiple Divisions or Units

In fiscal year 2014/15, all RCMP divisions and the Headquarters had expenditures against contracts with the Corps of Commissionaires totalling $49.6M. Despite the significant expenditure amount, there is no common approach to planning and monitoring the services provided by the Commissionaires in various divisions. A number of concerns with the current approaches were identified:

• For Processing Disbursements, some payments were made without reference to a PO which hinders the ability to perform reconciliations. Of the total amount paid to Corps of Commissionaires in fiscal year 2014/15, $31.3M were paid without a reference to a PO, primarily in the D, E, F, G and T divisions. TEAM is configured to require a three-way match (PO to goods receipt to invoice) for all goods and service procurement transactions, for invoices with a PO.
• Some missing approvals related to initiating the procurement process and the form 4041 to initiate the requisition for the services;
• In some files, there is no evidence of identification of requirement for commissionaire services (such as PWGSC form 7170-1 Attachment to Call-up for Commissionaire Services, which provide details of the services required, such as the level requirements, number of guards and supervisory levels and schedule of duties; or other applicable forms).

4. Recommendations

1. The CFAO should communicate contracting documentation requirements to clients across the RCMP including: requirements identified in the CQA checklist; as well as supporting documentation requirements that can demonstrate the client has performed and documented an assessment of alternatives to contracting, and completed a cost-benefit and risk analysis prior to initiating the procurement process and prior to issuing TAs.
2. The CFAO should consider the merits and feasibility of ensuring a consistent approach to collecting, updating and maintaining information databases pertaining to professional services consultants to facilitate risk-based monitoring over the use of long-term consultants.
3. The CFAO should enhance monitoring by:
   1. expanding the scope of the CQA post-review Program to include all types of contracts for professional services used by the RCMP managers;
   2. revising and improving the risk-based approach to selecting contracts for review; and
   3. ensuring there is risk-based monitoring of payments made without a reference to a purchase order in TEAM system.
4. The CFAO should assess the need for follow-up action relating to the instances of non-compliance to contracting policies and issues with payments made without a reference to a purchase order in TEAM system identified in this audit.

5. Conclusion

Contracts for professional services are used to complement the existing staffed resources in meeting various operational needs. Because of their total dollar value, sensitivity and complexity, the RCMP must ensure an appropriate level of rigour, prudence and due care in managing this type of contract. The establishment of the CQA Program in 2005 has allowed for continuous procurement oversight to ensure that procurement activities are carried out in accordance with the applicable legislation, policy and procedures. Another primary oversight body established around the same time is the Contracts Review Committee, which provides the challenge role to uphold the values of prudence, probity and sound contract management. As supported by our file review, the establishment of these oversight bodies had a positive impact on the compliance with legislation, policies and regulation – we found an 88.5% compliance rate for the contract requirements in the 72 files audited.

Notwithstanding, we found that there is room to enhance the planning, monitoring and oversight over contracting for professional services. In order to manage public funds in the most cost-effective manner, the RCMP should be aware of the extent and nature of their contracted resources and perform a documented assessment of the alternatives on a regular basis. Cost-effectiveness can be demonstrated only after a full consideration of the risks, benefits and costs of contracting versus alternative methods to meet the requirement. In addition, although managers are aware that long-term relationships with consultants may lead to an actual or perceived employee-employer relationship, more scrutiny should be applied to existing and future long term contracted situations in order to mitigate the associated risks.

As well, enhanced monitoring and oversight would help ensure that professional services contracts are appropriately managed. Specifically, the CQA Program could include in its scope all procurement vehicles used by the RCMP managers and should exercise a challenge function for effective monitoring of the procurement process. Furthermore, in order to obtain the best value and ensure a fair, open and transparent contracting process, there could be a risk-based monitoring of payments made without a reference to a PO in TEAM system.

Finally, by further defining management information requirements with respect to contracts for professional services and ensuring a consistent approach to collecting, updating and maintaining the information database, the RCMP would be better positioned to better identify risks, perform analysis of trends and alternatives and identify potential cost savings.

Appendix A – Audit objective and criteria

Audit of Staffing of Regular Members under the RCMP Act – Phase One (Non-commissioned officers)

October 2016
Final Report

Table of contents

1. Acronyms and abbreviations
2. Executive summary
3. Management's response to the audit
4. 1. Background
5. 2. Objective, scope and methodology
   • 2.1 Objectives
   • 2.2 Scope
   • 2.3 Methodology
   • 2.4 Statement of conformance
6. 3. Audit findings
   • 3.1 Staffing Framework
   • 3.2 Staffing Actions Compliance
   • 3.3 Opportunities for Efficiencies
7. 4. Recommendations
8. 5. Conclusion
9. Appendix A – Audit objective and criteria

---

Acronyms and abbreviations

CDRA

Career Development and Resourcing Advisor

CDRO

Career Development and Resourcing Officer

CDRS

Career Development and Resourcing Services

CMM

Career Management Manual

DTA

Duty to Accommodate

ETI

Email Transformation Initiative

HRMIS

Human Resources Management Information System

IP

Isolated Post

LDP

Limited Duration Post

LO

Line Officer

NCO

Non-Commissioned Officer

NPU

National Promotions Unit

NSP

National Staffing Program

PBE

Promotion By Exception

SAF

Staffing Action File

SSC

Shared Services Canada

Executive summary

The RCMP Act provides the Commissioner with the authority to staff all Regular Member (constable, non-commissioned officer [NCO] and commissioned officer) positions. At the time of this audit's initiation in October 2015 the RCMP had approximately 17,600 NCOs and 620 commissioned officers. The Commissioner-approved 2015-2018 Risk-Based Audit Plan (RBAP) includes an Audit of the Staffing of Regular Members. The inclusion of this audit in the RBAP follows the implementation of the action items associated with the Gender and Respect Action Plan, which was developed in response to the 2012 Gender-Based Assessment. As the staffing of NCO and commissioned officer positions involves different policies and processes, and is carried out by different organizations within the RCMP, a decision was made during the planning of this audit to focus on the staffing of NCO positions.

The objective of this audit was to assess whether the RCMP has an appropriate framework, systems and practices in place to manage NCO appointments under the RCMP Act; and to ensure that appointments comply with RCMP appointment policies and reflect RCMP values. The scope included NCO appointments made under the RCMP Act from October 2013 to October 2015, including lateral transfers, promotions, and promotions by exception (PBE).

The audit concludes that the RCMP has a comprehensive staffing framework in place, including clearly communicated roles and responsibilities. Staffing activities appeared consistent with established policies and procedures and some monitoring processes are in place. In addition, PBEs are being used to staff less desirable locations such as isolated posts and limited duration posts as was the intent when first introduced in 2008.

Opportunities for improvement exist in a few areas. The Force would benefit from a strategic discussion on Force-wide staffing challenges, the results of which could inform national direction and form the basis of standardized approaches, supported by policy where appropriate. Enhancing monitoring for promotional staffing action files would help ensure fairness and transparency in decision-making. Finally, introducing process enhancements and leveraging the use of enterprise-wide automated tools would help increase efficiencies in the NCO staffing process.

The management response included in this report demonstrates the commitment from senior management to address the audit findings and recommendations. A detailed management action plan is currently being developed. Once approved, RCMP Internal Audit will monitor its implementation and undertake a follow-up audit if warranted.

Management's response to the audit

I am pleased to offer my comments on the Audit of Staffing of Regular Members under the RCMP Act Phase One - Non-commissioned officers (NCO). I would first and foremost like to thank the Audit Team for the professionalism and conscientiousness demonstrated throughout this most important process. The National Staffing Program, the National Promotions Unit and Career Development and Resourcing Services (CDRSs) across the country have been working diligently to ensure that the NCO process is supported by a comprehensive staffing framework and that staffing activities are consistent with the established policies and procedures. These units have equally ensured the application of adapted governance and monitoring practices.

I am pleased that the Audit has highlighted RCMP's success in achieving consistency in process and policy application and RCMP's progress in achieving fairness and transparency in the overall NCO staffing process. As demonstrated in the Audit report, the number of grievance related to the staffing process indicates that 93% of the concluded grievances have been unfounded grievances. This successful outcome demonstrates that the staffing processes in place stand fair and transparent and yield expected results. Additionally, RCMP has been diligent in applying the necessary corrections for cases where redress were required further supporting fair and respectful staffing processes. Nonetheless, I acknowledge that opportunities exist to improve the perception of fairness and transparency of staffing processes and efforts will be made in this area.

The Audit Team has formulated recommendations to ensure continued success. I acknowledge and agree with the five recommendations put forth in the Internal Audit report. As part of its recommendation, the Audit team has identified an opportunity for the RCMP to champion strategic discussions on Force-wide staffing challenges. I agree that having strategic discussions on NCO staffing is key to its continuous success. To that effect, RCMP will continue to engage Commanding Officers across the country to identify and examine innovative proposals to assist in addressing existing and up-coming staffing challenges.

Recommendations pertaining to the review and improvement of certain processes such as the monitoring of promotion staffing file documentation, additional training to validation committee members and Line Officers (LO), clarification of the role of CDRA as part of the PBE process, and finally the implementation of an entreprise-wide automated solution for promotion applications will be given special considerations as these initiatives would strive to improve the overall NCO staffing process efficiency and would benefit both our organization and our membership. We have taken the contents of this report seriously and, in that spirit, I commit to drafting a management action plan by November 1st, 2016. This action plan will contain specific time lines and milestones to which the RCMP will adhere.

D.G.J (Daniel) Dubeau, D/Commr.
Chief Human Resources Officer

1. Background

The RCMP Act provides the Commissioner with the authority to staff all Regular Member (constable, non-commissioned officer [NCO] and commissioned officer) positions. At the time of this audit's initiation in October 2015, the RCMP had approximately 17,600 NCOs and 620 commissioned officers. The Commissioner-approved 2015-2018 Risk-Based Audit Plan (RBAP) includes an Audit of the Staffing of Regular Members. The inclusion of this audit in the RBAP follows the implementation of the action items associated with the Gender and Respect Action Plan. The RCMP developed this Action Plan to address the findings of the 2012 Gender-Based Assessment (GBA)^{Footnote 1}, carried out by RCMP National Program Evaluation Services, following the Commissioner's commitment before Parliament to determine why females were not significantly represented in the RCMP's senior management and executive cadre.

The Gender and Respect Action Plan included actions to help ensure transparency and objectivity in promotions and to help develop strategies that address anticipated demographic challenges. As of January 2014, the Gender and Respect Action Plan status update indicated that all of the action items were either complete, on track or ongoing^{Footnote 2}.

As the staffing of NCO and commissioned officer positions involves different policies and processes, and is carried out by different organizations within the RCMP, a decision was made during the planning of this audit to focus on the staffing of NCO positions^{Footnote 3}. NCOs play a central role in allowing the RCMP to deliver on its mandate and account for a large portion of all staffing actions. In the RCMP, an NCO is a Regular Member (RM) who holds the rank of Corporal, Sergeant, Staff Sergeant, Staff Sergeant Major, Sergeant Major or Corps Sergeant Major. An NCO is usually a supervisor, manager or detachment commander, who reports to a commissioned officer and assigns tasks to lower ranking personnel. NCOs usually obtain their position of authority by promotion through the ranks^{Footnote 4}.

Responsibilities related to NCO staffing involve the following stakeholders:

• The Chief Human Resources Officer (CHRO) has overall responsibility for NCO staffing.
• In the divisions, NCO staffing is the responsibility of Career Development and Resource Officers (CDROs) who lead their respective divisions' Career Development and Resourcing Services (CDRS). The CDRO generally reports to the Administration and Personnel Officer (APO). The APOs report administratively to their respective Commanding Officer (CO) and functionally to the CHRO for human resources (HR) matters. Divisional CDRS manage staffing action requests to fill NCO positions. They administer transfers including lateral, compassionate, duty to accommodate and priority candidate transfers. CDRS' carry out succession planning for RMs in isolated posts (IPs) and limited duration posts (LDPs). They also provide career counseling for RMs. CDRS are usually composed of Career Development and Resourcing Advisors (CDRAs) and Human Resources Management Information System (HRMIS) managers and administrative support. As it relates to NCO staffing, CDRAs perform core roles.
• CDRAs are responsible for RM career planning in their designated areas. They provide career planning advice to employees, they identify and develop employees to meet current and future human resource needs, and implement and coordinate staffing actions within their division.
• The National Staffing Program (NSP) is the policy centre for NCO staffing. In this capacity it is responsible for policy development, providing policy direction and interpretation to the National Promotions Unit (NPU) and divisional CDRS, and providing training to CDRAs. NSP is under the responsibility of the Director General (DG) Workforce Programs and Services.
• NPU is responsible for administering all NCO promotions across the RCMP, and its Officer in Charge (OIC) is the respondent on grievances related to the NCO promotion process. NPU receives promotional staffing action requests from divisional CDRAs and they are usually processed on a first come first serve basis. NPU posts Job Opportunity Bulletins (JOB) for promotions and PBEs, and upon request, posts lateral JOBs^{Footnote 5}. NPU's promotion specialists collect and screen applicant files, coordinate the competency validation, identify applicants on the short list, coordinate the Line Officer (LO) selection of the successful applicant, and enter corresponding results into HRMIS. NPU is under the responsibility of the DG Workforce Programs and Services.

2. Objective, scope and methodology

2.1 Objective

The objective of this audit was to assess whether the RCMP has an appropriate framework, systems and practices in place to manage NCO appointments under the RCMP Act; and to ensure that appointments comply with RCMP appointment policies and reflect RCMP values.

2.2 Scope

The scope included NCO appointments made under the RCMP Act from October 2013 to October 2015, including lateral transfers, promotions, and promotions by exception (PBE).

2.3 Methodology

Planning for the audit was completed in March 2016. In this phase, the audit team conducted interviews, process walkthroughs and examined relevant policies, directives, procedures and results of previous reviews. Sources used to develop audit criteria include RCMP policies and the Staffing Management Accountability Framework. Audit objective and criteria are available in Appendix A.

The examination phase, which concluded in June 2016, employed various auditing techniques including interviews, documentation reviews, data analysis, process mapping and other audit testing as deemed appropriate. Site visits were conducted at NPU and divisional staffing offices in D, E, H, L and National Divisions to review files and assess practices. Upon completion of each visit, the audit team held exit meetings to debrief management of the relevant findings.

2.4 Statement of conformance

The audit engagement conforms with the Internal Auditing Standards for the Government of Canada, as supported by the results of the quality assurance and improvement program.

3. Audit findings

The context in which NCO staffing is carried out has evolved as a result of changes brought about by the GBA and Gender and Respect Action Plan, and will continue to evolve as a result of changes to the RCMP's labour relations regime.

The objective of the 2012 GBA was to validate whether recruitment and promotion policies were gender neutral and if their applications provided equal opportunity for female RMs. The assessment found that while the policies themselves were gender neutral, both commissioned officers and NCOs identified a lack of faith in the competitive process. The two primary considerations that were raised by RMs as having the most profound impact on their decision not to seek a promotion were the lack of fairness and transparency in the promotional processes, and the desire to be promoted based on merit.

The RCMP developed a Gender and Respect Action Plan to address these findings. It included a commitment to ensure transparency and objectivity in promotions. As part of fulfilling this commitment, effective September 18, 2013, the RCMP consolidated all regional promotion units to create a centralized National Promotions Unit (NPU) to administer all NCO promotions across the RCMP. The intent of centralizing the promotion unit was to create a center of expertise benefitting RMs in the NCO promotion process by providing greater consistency in service standards, processes, policy application and decision making. Additionally, the Gender and Respect Action Plan included a commitment to ongoing audits of competency validation boards and LO selection rationales^{Footnote 6} for fairness and consistency.

Accordingly, we expected that this audit would find that improvements had been made to ensure that NCO appointments under the RCMP Act comply with RCMP appointment policies and reflect the RCMP's core values. Specifically, we expected that:

• the RCMP has established and maintains staffing policies that respect the RCMP Act and core appointment values of fairness, transparency, access and representativeness;
• staffing roles and responsibilities are clearly defined and communicated throughout the organization;
• monitoring of staffing actions is done on an ongoing basis;
• staffing activities follow the established policies and are efficient; and
• automated tools are in place to help ensure that staffing files are processed efficiently.

3.1 Staffing framework

The RCMP is unique in that it is a national, federal, provincial and municipal policing body. Considering the RCMP's broad mandate, the Force requires an effective staffing framework to meet diverse operational needs and ensure sufficient police resources across the country. Such a framework can enable the RCMP to meet its commitment to provide public safety, while enabling the development of members to meet future organizational needs and their individual development and career aspirations. A robust staffing framework provides the guidance necessary to ensure that HR staff and management respect the principles of transparency and fairness in staffing.

While a framework is in place for NCO staffing comprising mandatory policies, an information system, defined roles and responsibilities for those involved in the staffing process, training and support for CDRAs and a monitoring function, additional improvements could be made to address perceptions of fairness.

An assessment of recent staffing related grievances and the results from the 2014 Public Service Employees Survey (PSES) provide insight to the organizational context with respect to members' perception of staffing fairness.

Between November 28, 2014 and October 31, 2015, 495 grievances were filed^{Footnote 7}. Of these, 223 (45%) were staffing related. Of the 223 staffing related grievances, 150 were adjudicated at the time of our reporting. For the majority of these staffing related grievances, it was determined that established policies and procedures had been appropriately followed. Of the 150 grievances, only 11 (7%) were determined to be founded and the remaining 139 were determined to be unfounded (93%)^{Footnote 8}.

Despite a relatively lower rate of founded grievances related to staffing, the 2014 PSES suggests that opinions remain mixed with respect to the fairness of the staffing process. The survey found that 15% of the 5,700 RMs who responded strongly agreed that the process of selecting a person for a position is done fairly; while another 30% somewhat agreed. However, 33% of RM respondents tended to disagree (19% somewhat disagreed, and 14% strongly disagreed)^{Footnote 9}.

While the outcomes from recent staffing related grievances indicate that established policies and procedures are being followed in the vast majority of cases, the results of the PSES suggest that the Force would benefit from continuing to take steps to address perceptions of fairness in staffing activities. Additionally, three areas in particular were noted during the audit which could be strengthened to enhance the staffing framework: policy; roles and responsibilities; and monitoring.

Policy

The RCMP Career Management Manual (CMM) is the policy basis from which NCO staffing action processes are carried out. The CMM provides direction on: Career Streaming, Planning and Development; Performance Evaluation; Transfers and Deployments; Promotion; Job Descriptors and Job Requirements; Priority Administration; and Competency Based Management. The CMM is readily available on the RCMP's intranet and its provisions apply Force-wide.

The CMM provides general direction on key staffing principles and it provides detailed direction on the different types of staffing actions. For example, the CMM states that "mobility is a condition of service and an integral element of individual development for RMs".^{Footnote 10} However, gaps in the policy were identified in terms of national approaches to addressing staffing challenges being experienced in divisions.

These gaps became evident as divisions identified challenges in staffing NCO positions. Some of these challenges included:

• longevity: members are remaining in the same position or in the same division / detachment for an extended period of time.^{Footnote 11} This limits the breadth of experience for the member and limits transfer options for members hoping to transfer in;
• mobility: despite being a condition of service, all divisions have been experiencing issues with members not wishing to leave or transfer to particular geographic areas;
• duty to accommodate: an increasing number of members must remain in or transfer to a specific area due to their family obligations, including custody orders;
• staffing IPs and LDPs: this can be particularly problematic, especially in divisions that have high vacancy rates.

Some divisions have developed strategies to address these challenges. In one division, the CDRS manages the staffing of IPs and LDPs by having regular communication with LOs and District Commanders in raising member awareness of the need to remain mobile, by communicating the likelihood of working in an LDP at some point and not remaining in the same position for more than 5 years. This division is also pilot testing a fly-in program where members are flown in to an IP for a block of shifts to provide policing services to remote communities.

Another division issues a "letter of expectation" for members transferred to specific positions indicating that the posting will be for 3 to 5 years and those in specialized positions can expect a posting duration of 5 years. Similarly, another division has put in place a rotational strategy for positions in a large urban area and limits on the duration of postings in specialized areas. Another division strives to post incoming members to the outlying areas of the division to ensure they are exposed to rural policing prior to seeking positions in more urban areas. A final division has adopted a rotational strategy for members posted to protective operations. These divisional strategies are helping bridge gaps at the divisional level, but there is an opportunity for national focus in these areas.

While national policy centre initiatives intended to address mobility and other staffing challenges, have previously been proposed^{Footnote 12}, these challenges continue to manifest themselves across divisions. Accordingly there would be a benefit to having a Force-wide strategic discussion on approaches to addressing them. The results of the discussion could inform national direction and form the basis of standardized approaches, supported by policy where appropriate. Policy development in these areas may serve to increase the perception of fairness and transparency in the staffing process, and lead to more informed staffing decisions overall.

Roles and Responsibilities

Divisional CDRS and the NPU play key roles in the NCO staffing process, and as such a clear understanding of their roles and responsibilities is fundamental to having a sound staffing framework. Accordingly, the audit focused on roles and responsibilities in divisional CDRS' and at NPU.

All CDRAs interviewed were fully aware of their roles and responsibilities in relation to the staffing action process. The reporting structure and the accountabilities were well understood. All confirmed having completed NSP's Career Development and Resourcing (CDR) course. Yet, many CDRAs felt that most of their knowledge of the staffing action procedures and processes has been gained through mentorship and on the job training.

NPU's promotions specialists had a clear understanding of their roles and responsibilities in relation to processing promotional staffing actions. NPU has developed several guidance documents to assist the promotions specialists in carrying out their duties. NPU's Grievance Unit responds to promotion-related grievances on behalf of the official respondent, the OIC NPU. The unit is also responsible for ensuring that the rationales submitted by both the Validation Committee and the LOs are defendable against potential grievances.

For each promotion, the grievance unit resource responsible for reviewing the Validation Committee and LO rationales is usually the same individual responsible for responding to any subsequent grievance related to the promotion. While it is important to provide sound and meaningful rationales to candidates, delineating the grievance unit functions is also important to help increase the objectivity of the promotion process.

Monitoring

Effective monitoring and oversight can help provide timely insight into risks and issues related to NCO staffing processes. Anomalies in processes may be detected sooner and addressed in a timely manner, and mechanisms to improve processes may be observed and implemented.

At NPU's inception, the NSP instituted "NCO Promotion Process Audits". These audits involved teams reviewing a sample of promotion files from NPU for accuracy, consistency and adherence to policy. The teams were comprised of NSP and NPU personnel, members of the former Staff Relations Representative program, and staff from National Headquarters Division CDRS. The audits were conducted quarterly until December 2014, and have since been conducted on a biannual basis. The "NCO Promotion Process Audits" have identified issues with workflow and process management, the level of supervisory review, and file documentation. While the extent of follow up by the NSP has been limited to ensuring the OIC NPU is made aware of the findings, NPU has implemented measures such as the use of checklists, and decision logs to make the process more streamlined, efficient and transparent. The audit team noted improvements in file documentation and consistency in training.

Overall, while some monitoring processes are in place, further improvements to the monitoring process such as having periodic supervisory review and periodic review of decision-making to ensure consistency and fairness would be beneficial. Periodic reviews of files at key intervals in the promotion process would provide another level of assurance that staffing actions are conducted in a fair and transparent manner and in accordance with policy.

3.2 Staffing actions compliance

Compliance to policies related to NCO staffing is important as a means of providing confidence that processes are being administered correctly and that resulting staffing decisions are fair and transparent.

The NCO staffing actions on which the audit focused were lateral appointments^{Footnote 13}, promotional appointments^{Footnote 14}, and PBEs^{Footnote 15}. The CMM outlines requirements for completing lateral transfers and promotions. It also specifies how priority administration and compassionate transfers affect the promotional process, and outlines the process for staffing a position through PBE.

The audit team reviewed a random sample of 132 staffing actions that took place between October 2013 and October 2015, including 61 lateral transfer files, 50 promotional files, and 21 PBEs. The intent of the file review was to determine the level of adherence to applicable staffing policies and RCMP core values of accountability, respect, professionalism, honesty and compassion. To provide assurance that staffing actions were conducted in a fair and transparent manner, it was expected that file documentation would demonstrate that the process was conducted as per policy.

Although the intent was to draw an equal sample from each division, this was not possible as the degree to which PBE is used by the various divisions varies significantly as does the number of promotions. The files reviewed at NPU corresponded with the promotional and PBE staffing action files reviewed in the divisions visited.

The table below identifies the number and type of files reviewed by division.

Division	Lateral	Promotion	PBE
D	10	12	10
E	10	13	10
H	10	12	1
L	21	1	0
National	10	12	0
Total	61	50	21

Review of NPU Files

NPU has created a process map documenting step by step instructions for managing the NCO promotions process. These steps include: development of the applicant qualifying list based on the members' Job Simulation Exercise score; candidates obtaining their supervisor and their LO's support to participate in the promotion process; advertising a promotional JOB; validation of candidates' competencies related to the specific job opportunity; LO selection and final review.

In addition, NPU has developed a number of checklists to help ensure the promotion process steps are consistently completed. These include checklists for: lateral files; promotional files; screening; PBE; subject matter experts; validation committee; recommended candidate; and selection of the successful candidate. The checklists are embedded within each staffing action's electronic file and are maintained on NPU's database and populated by the promotions specialist. Documentation from all stages of the promotion process was reviewed for accuracy, consistency and adherence to policy. While the NPU files demonstrated consistency with established policies and procedures overall, three instances were found where requested exceptions to the CMM were not handled consistently^{Footnote 16}. Based on our review, it appeared that all three cases had valid reasons for seeking exceptions. While rationales were provided for each decision, it is unclear why leniency occurred in one of the situations and not the others.

Generally, staffing files were well organized and each stage was well documented; however, it was difficult to determine the date the files were opened. This impacts determining the length of time taken to process a staffing action request for performance measurement and resourcing purposes. Files that were processed more recently appeared to have been standardized resulting in little variation from one promotions specialist to another. In most cases, information to support decisions was included in the files, such that the evolution of the promotional process was clear from the time that the CDRA submitted their request to post a promotional job opportunity until the entry identifying the successful candidate was made in HRMIS. However, evidence of supervisory review was not always apparent. Supervisory review is an important step in helping ensure completeness, consistency and fairness in a staffing action.

Review of Divisional Files

NCO staffing activities in the divisional CDRS generally appeared to follow established policies. However these activities were inconsistently documented within staffing files, both across the divisions and even within a single division. At the time of the audit, staffing documentation requirements had not been formally defined nor was there a requirement for documented supervisory review. Accordingly, staffing files did not always contain sufficient documentation to indicate that key steps had all been consistently completed. For example, evidence of priority searches and lateral interest searches was not always retained in the file. Some files did not capture the rationale for applicants being screened out and did not clearly document decisions made, making it difficult to determine whether fairness and transparency was exercised in the staffing process.

Additionally, similar to our review of NPU files, divisional files often did not contain sufficient information to determine the date a file was opened and the date it was concluded. This impacts determining the length of time it takes to process a staffing action request for performance measurement and resourcing purposes. Additionally, supervisory review to ensure completeness, consistency and fairness carried out in processing the staffing action was often not documented.

Lateral Transfers

The intent of the lateral transfer process is to retain flexibility to help meet operational needs and organizational requirements. As a general practice, lateral transfers are considered prior to proceeding with a promotion process. In allowing for flexibility, the CMM does not stipulate specific documentation requirements for lateral transfers^{Footnote 17}. As such, the lateral transfer files requested for sampling purposes often contained only basic information. For some files, LOs have the authority to carry out intra-functional transfers^{Footnote 18} of members below the rank of officer without the involvement of the CDRA until it comes time to process the transfer in HRMIS. Given the large volume of lateral transfers, the HRMIS transaction at times is the only documentation related to the staffing action. Nonetheless, lateral transfers are the subject of review by the divisional CDRO to ensure organization needs have been met.

Promotion by Exception (PBE)

PBE provisions were introduced in 2008 in an effort to staff positions in areas considered by members as less desirable postings. PBEs are prevalent in LDPs and IPs to staff detachment commander and supervisory roles. As per the table below, analysis of PBEs by division from October 2013 to October 2015 indicates that promotions to corporal make up almost half (48.2%) of PBEs. This can be viewed as the riskiest rank for which to use PBE as it is the entry point to the NCOs and corporals usually provide front-line supervision, especially in general duty.

Division	Number of PBEs (% of RCMP Total)	PBEs - Corporal	PBEs - Sergeant	PBEs - Staff Sergeant	PBEs in LDPs (% of Division LDPs staffed by PBE)
B	9 (4.7)	0	3	6	3 (33.3)
C	1 (0.5)	1	0	0	0
D	30 (15.7)	21	5	4	14 (46.7)
E	29 (15.2)	19	1	9	6 (20.7)
F	29 (15.2)	10	11	8	8 (27.6)
G	4 (2.1)	1	1	2	4 (100.0)
H	1 (0.5)	0	1	0	0
HQ	23 (12.0)	5	9	9	0
J	4 (2.1)	2	1	1	0
K	46 (24.1)	23	12	11	13 (28.3)
L	0	0	0	0	0
M	0	0	0	0	0
NAT	0	0	0	0	0
O	3 (1.6)	1	1	1	0
T	8 (4.2)	7	1	0	0
V	4 (2.1)	2	0	2	2 (50.0)
Total (Source: NPU)	191	92 (48.2%)	46 (24.1%)	53 (27.8%)	50 (26.2%)

When a promotional process yields no interested and/or qualified candidates, the option to fill the position by PBE becomes available. Once a candidate has been selected, the LO submits a business case to the Delegated Manager for HR (DMHR). The DMHR is an officer level/ equivalent or senior NCO who is responsible for HR duties and responsibilities as delegated by the divisional CO or CHRO^{Footnote 19}. A developmental plan must be included in the business case to help bridge potential gaps in competencies if the selected candidate does not currently meet all job requirements. The LO is responsible for implementing the developmental plan, which allows the candidate up to one year to meet all of the requirements. If, upon completion of the developmental period, the selected candidate does not meet all requirements, the PBE will be cancelled and the member will be reassigned at the lower rank.

The audit found that staffing policies were being followed with respect to the option to proceed with a PBE. File reviews found that PBEs were initiated after a promotional process failed to identify a suitable candidate. The decisions were well documented and included in the files. Time frames were not always clear, although some files included an explanation for any delays in progressing to the PBE.

NSP serves as a repository for all approved PBE business cases. The CMM does not explicitly set out a format for the business case or the required content of the developmental plan. Consequently, a review of the business cases and developmental plans found that there was considerable variance in their content. Additionally, evidence of follow up on developmental plans was not apparent. Of concern is that without systematic follow up to ensure that members have met all the required competencies, the safety of both the member and the community where they are posted could be at risk. Since the CDRA is the member's career advisor, the CDRA would be uniquely positioned to play a useful role in the reviewing business cases and developmental plans and following up on their implementation.

Since the LO is responsible for drafting the business case and developmental plan, it would be appropriate for the CMM to address the engagement of CDRAs in this process to provide assurance that the developmental plan is indeed being implemented appropriately. Greater CMM guidance on the content and approval authority for developmental plans and the engagement of CDRAs would help ensure members on PBE bridge potential gaps in competencies.

Overall, file reviews and data analysis showed that PBEs are being used to staff less desirable location such as LDPs and IPs, as was the intent when first introduced in 2008.

3.3 Opportunities for efficiencies

Efficiency in NCO staffing is important to help ensure that positions are filled in a timely, cost-effective manner and do not remain vacant for an excessive amount of time. Opportunities exist to increase the efficiency of the NCO staffing process through better use of enterprise-wide automated tools and through process enhancements.

Use of Automated Tools

While HRMIS is the system of record and is actively used for staffing activities, both NPU and divisional CDRS' use other automated tools to supplement HRMIS information to manage workflow, and to assist in decision-making.

NPU Automated Tools

NPU uses an in-house database to manage the workflow for promotions and PBEs. Each step of the promotional process is captured electronically in the database. Access to this database is restricted to NPU employees only. Although NPU advised that the database is adequate and allows the promotions specialists to process staffing actions as required, the database has some limitations. There is redundancy as some information is entered in both HRMIS and the database. Furthermore, the database is not centrally supported and as a result NPU performs its own maintenance and backups. These shortcomings impact the promotional process efficiency.

Consistent with the intent of HRMIS as the RCMP's HR system of record, NPU uses HRMIS regularly to process SAFs. NPU promotions specialists consult HRMIS to verify whether applicants have met screening requirements and competencies. Results of competency validation committees are entered in the system along with an entry indicating the successful candidate in order to initiate the promotion.

The GroupWise email system is used by the NPU as well to collect and distribute the documents required in the promotion process. There is a risk that some key documents submitted with a candidate's application will be lost because they are not in a centrally managed system. Additionally, GroupWise lacks the sophistication to include input controls that would ensure the completeness of applications. Common errors that can render a candidate's application incomplete include missing supervisor's signatures, documents not scanned properly and providing examples for the wrong competency^{Footnote 20}. As per CMM 4.10.9.11, "[a]n incomplete application package will not be considered." This has resulted in 8% of applicants being screened out^{Footnote 21}. This may result in a limited number or even no qualified candidates for a particular promotional process. If potential candidates have been screened out, it could ultimately lead to filling the position by PBE or reposting the bulletin, both of which increase the time required to fill a position.

In March 2015, NPU proposed the development of an online promotions system, including an online application process to administer all aspects of the promotions process on a central network. An online enterprise-wide application process would help decrease the length of time it takes for a promotional process to be completed. Entries would no longer have to be made on different systems that are not connected. An online enterprise-wide application process would also help eliminate barriers to candidates participating in promotion processes. An online enterprise-wide promotion system with input controls would help reduce application errors, potentially increasing the candidate pool.

An additional challenge that NPU is facing in relation to automated tools, is the upcoming implementation of the Government of Canada (GoC) Email Transformation Initiative (ETI). The intent of ETI, led by Shared Services Canada (SSC), is to move SSC's 43 partner organizations, including the RCMP, from 63 email services to a common system. The new email system will have storage limits that are lower than under the existing GroupWise email system.

As all staffing applications are currently submitted to NPU through the GroupWise email system, the NPU mailbox folders are very large. While NPU has been granted exceptions to the 2GB storage limit on email accounts, the exceptions are for storage sizes that are less than the current size of its email accounts. Consequently, NPU's business process of receiving staffing applications by email may not be sustainable in the long-term. While the implementation of the ETI solution has been delayed somewhat within the RCMP, allowing NPU additional time to assess its options, there is some urgency to finding a more effective approach.

Divisional CDRS Automated Tools

In the divisional CDRS, HRMIS is actively used by CDRAs to search and identify priorities, potential lateral candidates, and to determine whether candidates have met all the requirements of positions being staffed. HRMIS is also used to record the results of staffing actions. Greater awareness and training of searching and reporting functionality could assist CDRAs in better leveraging the information within HRMIS and would assist in ensuring that all relevant HRMIS information is considered in decision-making.

Notwithstanding, CDRS staff indicated that HRMIS is difficult to search based on specific criteria such as skill set, training received or mobility. This information can only be obtained by viewing each member's individual profile. Additionally, it is difficult to generate HRMIS reports by district as opposed to location code. While location codes are used within HRMIS to identify a work site's location, in practice, divisions are more commonly organized by district. There are also challenges related to the accuracy of position codes and position profiles in HRMIS. Inaccurate information related to a position code can result in eligible members being excluded from consideration for lateral transfers. In one of the reviewed staffing files, information regarding the length of time a member had held a specific position was incorrectly recorded in HRMIS, resulting in the member being excluded for a lateral transfer.

All members are expected to identify their lateral career preferences using HRMIS and keep their career plan preferences data current. However, CDRAs advised this is not always occurring, which will result in interested members not being identified through a lateral search.

Due to limitations with HRMIS, divisional CDRS use other automated tools to track staffing information and to assist in decision-making. Some divisions use a staffing dashboard to identify when members are due out of LDPs and IPs. Other tools identify members' training, tenure in positions and inter/intra divisional transfers by District.

Process Enhancements within the NPU

NPU was designed to handle between 600 and 700 promotions per year based on data collected prior to the unit's creation. From May 2014 to April 2015, NPU processed 888 promotions and an additional 402 promotions were processed from May 2015 to October 2015^{Footnote 22}. As such, NPU is not always able to process the staffing action files it receives in a timely fashion, and has had to advise divisional CDRS that promotional job advertisements cannot be posted and will remain in the queue until the next posting date, resulting in a two week delay. Delays have been linked to a shortage of NPU staff, inexperienced staff and a higher than expected number of promotions. The impact is delays in the staffing process, with positions remaining vacant or being filled by temporary means.

For each promotion processed, NPU captures the length of time for key steps in the process. However clearly recording the file opening and closing dates (starting from when the SAF promotional request is received from the CDRA and ending when the promotional transaction is initiated in HRMIS) would provide documented evidence of NPU's workload, which could support resource adjustments where appropriate.

While NPU's promotion specialists administer most of the steps and are the only NPU resources used to complete them, NPU's grievance unit resources are also heavily engaged in the competency validation committee and LO selection stages. This is because in addition to responding to grievances that relate to promotional processes, NPU's grievance unit resources also review competency validation committee and LO rationales, and make editorial changes as needed to ensure that sound and meaningful feedback is provided to candidates.

NPU advised that grievance unit resources spend 50% of their time on grievance matters, 40% on ensuring competency validation committee and LO rationales are sound and defendable, and 10% on administrative functions. The grievance unit resources contact the members of the competency validation committee a few days before they meet. The committee members may also contact the grievance unit directly if they need any additional assistance. Once a rationale is complete, the competency validation committee members will sign off on it. A similar process takes place with respect to LO rationales. For these, grievance unit resources review the rationales for meaningfulness and soundness and may also support the LOs in articulating their decisions. The final versions become part of the staffing action file.

The competency validation and the LO selection processes, including the LO's rationale accounted for a large portion of the time taken to complete the promotion process – between 23% (April 2015) and 47% (October 2014). NPU's promotions specialists cannot move forward in these steps until NPU's grievance unit has completed their review of rationales. There may be an opportunity to realize some efficiencies in the promotion process by limiting the involvement of NPU's grievance unit in drafting validation committee and LO rationales.

Additional training for validation committee members and LOs on the drafting of sound and meaningful rationales may be more efficient than having the NPU's grievance unit review every rationale, edit as needed and/or return to the validation committee and LOs for changes. Shortening the amount of time to conduct these two steps could result in promotions processes being conducted more quickly and the position being staffed sooner.

Reallocating resources from NPU's grievance unit to its promotions area may also alleviate some pressures by increasing NPU's capacity to process staffing actions.

Process Enhancements relating to PBE

It is often the case that no applications are received for positions in LDPs and IPs, and this has led to the frequent use of PBEs. If a SAF collapses, LOs must decide whether to re-advertise or proceed by a PBE. In cases where applicants for a specific LDP or IP are known to be few or rare, following the regular promotion process prior to proceeding by way of PBE has the potential of delaying the process. In cases where an NCO position is vacant, even a short delay may result in additional pressures to the affected detachment and community.

In such cases it may be advantageous, as is the practice in some divisions, to have the requesting LO pre-approve proceeding to PBE at the onset of a promotion process. This would allow the process to proceed by way of PBE immediately if none of the candidates for the initial process were found qualified. Proceeding in this manner could reduce the time the position is vacant and alleviate pressure in an LDP or IP.

4. Recommendations

1. The Chief Human Resources Officer should champion a strategic discussion on Force-wide staffing challenges, the results of which could support the development of best practices and standardized approaches, supported by policy where appropriate.
2. The Chief Human Resources Officer should consider refocusing NPU's grievance unit resources on providing training to competency validation committee members and LO on the development of rationales.
3. The Chief Human Resources Officer should enhance monitoring to ensure documentation requirements for promotional staffing action files are met and to help ensure fairness and transparency in decision-making.
4. The Chief Human Resources Officer should clarify the engagement of CDRAs in reviewing PBE business cases and developmental plans.
5. The Chief Human Resources Officer should assess the merits and the feasibility of the potential staffing process efficiencies identified in section 3.3 of this report.

5. Conclusion

The RCMP has a comprehensive staffing framework in place, including clearly communicated roles and responsibilities. Staffing activities appeared consistent with established policies and procedures and some monitoring processes are in place. In addition, PBEs are being used to staff less desirable locations such as IPs and LDPs as was the intent when first introduced in 2008.

Opportunities for improvement exist in a few areas. The Force would benefit from a strategic discussion on Force-wide staffing challenges, the results of which could inform national direction and form the basis of standardized approaches, supported by policy where appropriate. Enhancing monitoring for promotional staffing action files would help ensure fairness and transparency in decision-making. Finally, introducing process enhancements and leveraging the use of enterprise-wide automated tools would help increase efficiencies in the NCO staffing process.

Appendix A – Audit objective and criteria

Date de modification :

1969-12-31