4.4. The SAI of Korea – auditing for accountability and inclusivity

142 – 4 – SUPREME AUDIT INSTITUTIONS’ INPUT INTO POLICY EVALUATION AND OVERSIGHT

Box 4.3. The SAI of Canada – auditing for accountability and inclusivity (continued)

Type

Performance Audit.

Scope and methodology

The OAG examined the management of access to mental health services for veterans. The audit primarily examined Veterans Affairs Canada, but also looked at two other areas: joint initiatives and the transfer of military records with National Defence and the Canadian Armed Forces; and information on reviews and appeals by the Veterans Review and Appeal Board. National Defence and the Canadian Armed Forces were included because they are key partners of Veterans Affairs Canada in supporting veterans with mental illness. The Veterans Review and Appeal Board were included as they are the organisation to whom veterans may seek redress if eligibility has been denied.

The audit approach included reviewing selected departmental policies, systems, and practices, as well as other relevant documents. The OAG also interviewed responsible departmental officials at headquarters and in three regions (Atlantic, Quebec, and Western), in addition to representatives of selected veteran organisations. Audit evidence was obtained by conducting file reviews and analysing the databases that contain veteran records from across Canada for the period of 1 April 2006 to 6 June 2014. Audit evidence was also collected through two surveys directed to the Royal Canadian Legion and a sample of stakeholders. The OAG provided Veterans Affairs Canada with a draft of the surveys in advance for comments. The results of this audit provided parliament with an assessment of whether VAC is meeting veterans’ mental health needs and allows the department to determine whether they have the right approach to addressing these needs. This is important as the Canadian public expects that serving members of the military, veterans and their families are treated respectfully and receive the services and benefits they require.

Criteria

Country laws, and entity objectives.

Resources

Approximately 8 000 hours, including 1 full-time team member, 2 team leaders, and 2 auditors. Additional resources included a senior audit principal (approximately one-third of time), as well as significant oversight and participation of the OAG’s research and quantitative analysis specialist. The participation of a team leader and the internal specialist, both of whom have extensive experience in data analysis, were critical to the success of this audit. The team leader oversaw several site visits and ensured a clear understanding of the processes underlying the data analysed. Careful review of data was required to ensure completeness, and consequently entity officials did not dispute the findings related to the data analyses. The audit covered the period from 1 April 2006 to 31 August 2014; focusing on the period from 1 April 2013 through to completion of the audit on 31 August 2014.

Outcomes

This audit highlighted reasons why veterans and departmental officials have different perspectives on access to mental health services. The OAG made seven recommendations as a result of this audit: four were directed to Veterans Affairs Canada, one to both Veterans Affairs Canada and the Veterans Review and Appeal Board, and two to National Defence. During the audit, the OAG found that despite making a commitment to assess the success of their mental health strategy, VAC did not perform well as it had not established the necessary measures. This finding can help Veterans Affairs Canada focus its resources to achieve its strategic objectives, determine whether it is achieving these objectives, and adjust its strategy to ensure that veterans receive the mental health services they need.

SUPREME AUDIT INSTITUTIONS AND GOOD GOVERNANCE: OVERSIGHT, INSIGHT AND FORESIGHT © OECD 2016