Report of the Auditor General of Québec to the National Assembly for

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1 Report of the Auditor General of Québec to the National Assembly for Report of the Sustainable Development Commissioner Spring 2014 Presentation of the Report s Content

2 CHAPTER Observations of the Sustainable Development Commissioner, Mr. Jean Cinq-Mars 1

3 Sustainable Development and Risk Management Does development meet the needs of the present without compromising the ability of future generations and is it supported by measures in place at the Administration? Does the risk management framework promote sustainable development? Ch. 1, Par. 4 3

4 Sustainable Development: Review of Findings Key deficiencies raised over the years Government Sustainable Development Strategy : an orientation document that does not target the expected results Indicators: several are not related to priority issues Action plans of concerned entities: weakly contribute to more sustainable development Reporting: general and poorly defined Public consultation: no genuine appropriation of the sustainable development approach by the population Interdepartmental coordination: absence of a truly concerted approach Ch. 1, Par. 7 4

5 Sustainable Development: Avenues for Improvement Innovative practices adopted by 5 administrations around the world Strong and transversal governance structure that is close to the government Stakeholder participation in selecting orientations and developing the strategy Use of economic instruments to strengthen the implementation of the strategy Rigorous performance measurement and reporting for the strategy Ch. 1, Par. 8 5

6 Risk Management Globalization has introduced new, systemic risks. Natural and technological disasters have affected the economy the environment human health and the well-being of populations. The frequency of the catastrophes and the damage they cause are increasing. Risk management must be reviewed and improved. Ch. 1, Par. 10, 13, 14 6

7 Personal and Regulated Sector Risk Management Liability insurance requirements in government-regulated industrial sectors are often lower than the restoration and compensation costs in the event of a disaster. These weak requirements contravene 4 sustainable development principles polluter pays internalization of costs prevention economic efficiency. The insufficient insurance coverage requirements may result in a transfer of restoration and compensation costs to the government in the event of a disaster. Ch. 1, Par. 16, 18, 19 7

8 Risk Management and Prevention Culture to Be Developed in Québec Several disasters have affected Québec Saguenay floods (1996) the Ice Storm (1998) the collapse of the de la Concorde overpass (2006) the legionella contamination (2012) the train derailment at Lac-Mégantic and the destruction of the city centre (2013) the fire at the L Isle-Verte seniors home (2014). Ch. 1, Par. 20 8

9 Risk Management and Prevention Culture to Be Developed in Québec (cont.) Deficiencies related to risk management noted in audits In elementary schools, poor air quality exposes students to mould or other pollutants Deficient knowledge of the state of public infrastructures Disasters and financial aid provided to disaster victims (Ministère de la Sécurité publique) No policies on civil protection 12 years after adopting the Civil Protection Act Insufficient knowledge of the main risks the population is exposed to Insufficient actions to lead municipalities to prepare themselves Ch. 1, Par. 21, 23 9

10 Risk Management and Prevention Culture to Be Developed in Québec (cont.) A lack of rigour in the application of environmental regulation is another factor that can lead to significant costs. A $3.17B liability now appears in Québec s financial statements for the decontamination of lands and mining sites that now belong to the government. Ch. 1, Par

11 Risk Management at Multinational Companies: A New Approach Financial risks and risks related to natural disasters: the greatest concern for managers A growing number of companies have a risk manager that is accountable to senior management or to the president Ch. 1, Par. 28, 30 11

12 Risk Management in Public Administrations: A New Approach According to the World Bank, we need to move to an anticipatory risk management mode. One of the recommendations is to form a national risk management board, close to the government authority. This type of orientation has been established in the Netherlands and in Great Britain. Ch. 1, Par. 31, 32 12

13 Conclusion One major point should be remembered from the analysis of 5 administrations around the world: sustainable development requires a strong and transversal governance structure that is managed by a body that is close to the government authority. The World Bank recommends a similar risk management measure for public administrations. Some multinational companies have adopted a comparable approach. Ch. 1, Par. 37, 38 13

14 Conclusion (cont.) The goal of risk management is to limit the catastrophes that could create economic, social and environmental liabilities. When they are passed on to future generations, they can impede their development potential. A new government sustainable development strategy must be adopted soon. Changes and corrective measures must be made to the strategy so that Québec can have sustainable development. Innovative risk management approaches developed by some countries and large companies should inspire some of the changes that are made to Québec s sustainable development strategy. Ch. 1, Par. 39, 41 14

15 CHAPTER Application of the Sustainable Development Act: Audited Entities: Commission des normes du travail (CNT) Ministère de la Culture et des Communications (MCC) Ministère de l Emploi et de la Solidarité sociale (MESS) Société de développement des entreprises culturelles (SODEC) The name of the entities was up-to-date as of April 22, 2014.

16 Context Objective of the Sustainable Development Act adopted in 2006: establish a new management framework within the Administration to ensure that powers and responsibilities are exercised in the pursuit of sustainable development Adoption of the Government Sustainable Development Strategy in 2007 New version of the Strategy expected no later than December 2014 Ch. 2, Par. 1, 3 16

17 Context (cont.) The Commissioner has expressed several concerns regarding the implementation of the Act since Each time, the Commissioner invited the entities to improve their ways of doing things; however, there are many corrections that still need to be made. In 2013, we checked whether the entities had gone beyond the administrative aspect of the approach and had truly integrated sustainable development into their management practices. Ch. 2, Par. 4 17

18 Roles and Responsibilities Entities subject to the Act (approx.120) Increase the pursuit of sustainable development, at all levels and in all areas of intervention, into policies, programs and actions Take into consideration in their different actions all the principles established in the Act Special responsibilities of the Ministère du Développement durable, de l Environnement, de la Faune et des Parcs (MDDEFP) Coordinate government action relating to sustainable development and promote compliance with the principles among the Administration and the public Ch. 2, Par. 2, 4, Appendix 2 18

19 Our Audit Audit of 4 entities Three fundamental elements examined Establishment of a sustainable development culture Consideration of sustainable development principles Internal coordination and follow-up of the entities approach Ch. 2, Par. 6, 8 19

20 Audit Results More than seven years after the Sustainable Development Act was adopted, none of the four audited entities has sufficiently adapted its management practices to significantly integrate the pursuit of sustainable development into its activities. Ch. 2, Par

21 Establishment of a Sustainable Development Culture Full diagnostic of the initial situation MCC: full diagnostic CNT and MESS: incomplete diagnostic SODEC: no diagnostic Efforts of entities to adapt their management practices not constant MCC: greater efforts than the others CNT: variable efforts, but improvement since 2010 MESS: action plans in 2006, but fewer actions after SODEC: sustainable development considered as an administrative requirement Ch. 2, Par

22 Establishment of a Sustainable Development Culture (cont.) Assignment of responsibilities to administrative units CNT: specific responsibilities MCC and MESS: very general responsibilities that do not promote engagement SODEC: responsibilities and objectives not specific Specific expectations regarding the managers contribution 4 entities: expectations lacking for the majority of managers most closely associated with the approach Ch. 2, Par

23 Consideration of Sustainable Development Principles It is necessary to take into consideration all of the 16 sustainable development principles defined in the Act during the development or revision of structuring actions (laws, regulations, programs, policies). None of the entities has really taken into consideration the principles during the development or revision of its structuring actions. Ch. 2, Par. 39, 44, 45 23

24 Consideration of Sustainable Development Principles (cont.) The audited entities were late in taking into consideration the principles, despite reminders from the interdepartmental committee, the Commissioner and the MDDEFP. Ch. 2, Par. 47, 49, Figure 1 24

25 Consideration of Sustainable Development Principles (cont.) Efforts made by the CNT, the MCC and the SODEC covered structuring actions, while that was the case for 3 of the 6 actions examined at the MESS. For the 4 audited entities, some structuring actions developed or revised over the past few years did not take into consideration the principles. Ch. 2, Par. 50, 51 25

26 Consideration of Sustainable Development Principles (cont.) None of the four audited entities could demonstrate that a method had been used for the consideration of the principles. They did not manage to meet all the conditions conducive to a successful consideration of the principles manager participation pretraining completion in a timely manner internal and external consultations production of a progress report communication of results to authorities. Ch. 2, Par. 56, 58 26

27 Internal Coordination and Follow-up of the Entities Approach The entities have implemented internal coordination mechanisms for their respective approaches. But, for the MESS and the SODEC, the mandate and operation of the committees established have shortcomings that can be detrimental to the coherence of actions in this regard. The CNT and the MCC regularly follow-up on the progress of their approach, while the MESS and the SODEC conduct a partial follow-up. Ch. 2, Par. 66, 73 27

28 Recommendation Increase efforts to adapt their management practices so that their powers and responsibilities are exercised in the pursuit of sustainable development. All entities subject to the Sustainable Development Act would benefit from drawing inspiration from the facts described in this report, the established findings and the recommendation formulated, to ensure that their powers and responsibilities are exercised in a way that better integrates the expectations of the framework act. Ch. 2, Par. 80, 81 28

29 Comments of the Audited Entities The audited entities accepted our recommendation. Ch. 2, P

30 CHAPTER Public Lands Management of Land Rights 3 Audited Entity: Ministère des Ressources naturelles (MRN) The name of the entity was up-to-date as of April 22, 2014.

31 Context Public lands represent 92% of Québec s territory, which covers approximately 1.7 million km 2. The MRN is the principal manager of public lands. It ensures harmonization of the different uses and optimal development of public lands. It manages and grants public land rights. However, it delegates some responsibilities to regional county municipalities (RCMs) or to municipalities. Ch. 3, Par. 1, 4 31

32 Context (cont.) Land rights mainly encompass sales, exchanges, free transfers, and leases. From 2002 to 2012, 3,083 alienations (sales, exchanges and free transfers) for a total of $32M Nearly 45,000 leased lands Recreational uses: 29,000 Rough shelters: 12,000 Commercial, industrial, touristic or other purposes: 4,000 Rental income of approximately $15M in Ch. 3, Par. 10, 12, 14, 15 32

33 Audit Objectives Ensure that the MRN grants public land rights (sales, exchanges, free transfers and leases) in compliance with the legal and regulatory framework, as well as sound management practices oversees the authority and responsibilities delegated to RCMs related to public land rights and carries out a follow-up in this regard Ch. 3, Appendix 1 33

34 Audit Scope Interviews, information gathering and analysis of 190 files from the following entities Ministère des Ressources naturelles, including 5 of the 10 regional offices Abitibi-Témiscamingue Côte-Nord Laurentides Outaouais Saguenay Lac-Saint-Jean 4 RCMs Laurentides Lac-Saint-Jean-Est Manicouagan Vallée-de-la-Gatineau Ch. 3, Appendix 1 34

35 Department Supervision Orientations Only 5 of the 13 priority regions (36.4% of public lands) have an up-to-date public land-use plan. The public land-use plans define and convey government orientations on the protection, use and development of land and resources, and facilitate coherence in government actions. 8 regions should have produced a public land-use plan by Ch. 3, Par. 6, 8, 24, 25 35

36 Department Supervision Guidelines The MRN has not formulated official guidelines to steer the actions of its personnel and that of the RCMs on the sale of public lands. In 2002, draft reference framework: guidelines for sales must be clarified, standardized and publicized in the interest of fairness and transparency (not yet approved). In 2010, draft guidelines for selling land for recreational purposes: establishment of bases to help decide whether to sell rather than lease (not yet approved). Even though some steps were taken over 10 years ago, the MRN does not have the assurance that the sale of lands was done in the best interest of the state. Ch. 3, Par

37 Authority Delegated to RCMs Adequate mechanism to delegate land management to RCMs Documentation provided to RCMs to support their analyses for granting land rights Training provided to the RCMs MRN s control to ensure compliance with agreements by the RCMs largely insufficient Insufficient monitoring to ensure compliance with the established regulation and procedures Limited reporting obtained from the RCMs (inconsistent review process and limited feedback) Ch. 3, Par , 40 37

38 Granting of Land Rights For 18 of the 22 audited files, land rights granted for commercial and industrial purposes without the requirements being met Absence of socioeconomic information Absence of information to support that sustainable development requirements are met For the majority of the audited files (83%), decision justification and related documentation are absent, hence the difficulty in assuring the legitimacy of granted land rights Ch. 3, Par. 49, 50, 54 38

39 Granting of Land Rights Establishing Value Regulatory requirements related to market value assessments not met for the majority of the audited files No opinion from the MRN assessor, even if required Comparative data incomplete or absent No justification for the value determined by the analyst Unknown source for some of the values used No revision process for grant analysis No assurance that the MRN obtains a fair value for the sale, exchange or lease of lands Ch. 3, Par. 66, 67, 69, 72, 73 39

40 Granting of Land Rights Setting Prices The administration fees charged for the lease and alienation of lands do not cover the MRN s costs. From 1989 to 2010, some fees stayed the same and others decreased. For example, management fees for a sale were $309 in 2010, though the costs related to this type of transaction were assessed in 2004 at $831, for a simple request, and $2,325, for a complex request. Ch. 3, Par. 76,

41 Granting of Land Rights Setting Prices (cont.) If one considers inflation, 2010 rates (regulatory amendment) were lower than fees charged in Ch. 3, Par. 77, 78 41

42 Granting of Land Rights Setting Prices (cont.) Rent for residential, commercial or industrial use is not based on public land-use risks. The rate is the same for a blueberry field as it is for storing explosives or scrapped cars; yet, there are greater risks of significant costs resulting from storage. In 2010, for recreational leases, the rate used to calculate rent was lowered (from 8% to 6%) to take into account the increased values established according to regulation. The decrease was applied to all the other types of leases, although the market value was not changed (earning losses amounting to $220,000 per year).. Ch. 3, Par

43 Monitoring the Granting of Land Rights Deficient follow-up of granted rights: no assurance that the initially planned use is complied with and that the land is restored at the end of the lease Follow-up: only 7 of the 68 leases examined to ensure that the initially planned usage complied with during the lease For 25 of the 53 audited files, tenant released of his or her obligations at the end of the lease, even in the absence of Declaration that the site was vacated Conclusive photos on land restoration Land inspection (for riskier uses) Risk: taking back economically and environmentally deteriorated lands Ch. 3, Par. 91,

44 Comments of the Audited Entity The Department accepted all our recommendations. Ch. 3, P

45 CHAPTER Green Fund: Management and Financial Assistance 4 Audited Entities: Ministère du Développement durable, de l Environnement, de la Faune et des Parcs (MDDEFP) Ministère des Transports du Québec (MTQ) Ministère de la Santé et des Services sociaux (MSSS) The name of the entities was up-to-date as of April 22, 2014.

46 Context Establishment of the Green Fund: June 2006 Goal: is intended, among other purposes, to support measures promoting sustainable development, especially in its environmental aspects Manager: MDDEFP Agreements with 8 departments to finance climate change-related activities Ch. 4, Par. 1, 2, 10, 11, Figure 3 46

47 Context (cont.) Revenues from the Green Fund s activity sectors From 2006 to 2013: over $2.1B in revenues revenues: $339M Annual revenues greater than credits allocated to the MDDEFP Ch. 4, Par. 2, 6, 8 47

48 Audited Entities Green Fund manager MDDEFP Users of Green Fund (climate change: expenditures from 2006 to 2013) MDDEFP ($119.7M) MTQ ($719M) MSSS ($27.9M) Ch. 4, Par. 15, Figure 3 48

49 Audit Objectives Verify whether the MDDEFP has implemented management mechanisms to ensure the achievement of the Green Fund s objectives. Verify whether the MDDEFP, the MTQ and the MSSS manage the resources at their disposal with efficiency and effectiveness. Ch. 4, Appendix 1 49

50 Management Framework The MDDEFP has not implemented a results-oriented management framework. No reference to the Green Fund in the Department s strategic plans No specific objectives for the following Green Fund activity sectors Residual materials: the contribution of Green Fund s investments cannot be identified Water policy established in 2002, so prior to the Green Fund Environmental authorizations, dams and other activities: no specific objectives concerning the Fund Ch. 4, Par. 21, 24, 27, 28, 30 50

51 Management Framework (cont.) The public information provided by the MDDEFP is sparse and incomplete. Only one website page is dedicated to the Green Fund with very little information. The Annual Management Report does not always link the results to the resources invested by the Green Fund and the accumulated surpluses are not specified by activity sector. Ch. 4, Par. 33, 34, 36 51

52 Financial Assistance Projects Selection Financial assistance granted without call for proposals nor specific assessment criteria MSSS: 32 projects without call for proposals ($6M) MDDEFP: no call for proposals for 2 out of 6 audited programs ($34M) One program has no selection criteria. The other program had criteria, but without structured analysis, and half of the criteria were not specific. Ch. 4, Par. 47, 48, 50 52

53 Financial Assistance Projects Selection (cont.) MTQ: 21 projects audited for 5 programs One of the 21 projects audited had no call for proposals ($5M). One program had no measure to objectively assess the criteria and not all criteria were used. One other program had no clearly defined assessment criteria and no structured analysis of these criteria. Ch. 4, Par

54 Financial Assistance Setting Objectives Audited projects with no specific and measurable objectives Proportion (%) Value ($M) MDDEFP MTQ MSSS Some objectives focus on the means rather than the outcomes. Ch. 4, Par. 54, 55, 56 54

55 Financial Assistance Projects Monitoring Projects monitoring deficiencies in the three departments MTQ and MDDEFP: no requirements for corrective measures in the event of a variance from the objectives MTQ and MSSS: no termination and recovery clauses for non-compliance with terms Ch. 4, Par

56 Assessment of Program Results The MDDEFP and the MTQ do not periodically monitor the results for some programs. Some programs have no specific and measureable results-oriented objectives. Objectives are partially monitored. Ch. 4, Par. 70, 71 56

57 Assessment of Program Results (cont.) The MDDEFP does not conduct program assessments when necessary. Climate change, water, dams and environmental authorizations: no assessment since the Green Fund s establishment Residual materials: no assessment of landfills useful life extension nor of reduction of pollution Other activities sector: only one assessment completed Ch. 4, Par. 80, 81 57

58 Comments of the Audited Entities The audited entities accepted all our recommendations. Ch. 4, P

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