year ended March 31, 1999
Scope of audit work In addition to the annual financial audit, the following work was carried out:
• An examination of the systems used by the Department to plan and conduct its monitoring activities as required under the School Act.
• A follow-up on the advancement of accountability in charter schools.
• A follow-up on the advancement of financial reporting and the analysis of academic performance for special needs education.
• A follow-up on the advancement of local target setting for Provincial achievement tests.
• An examination of the Department’s systems to monitor the quality of education delivered to Aboriginal students.
• A review of the results from school jurisdiction audits for the fiscal year ended August 31, 1998, in accordance with the reporting requirement of section 19(3.1) of the Auditor General Act.
• Specified audit procedures on the Ministry’s performance measures.
Departmental monitoring and evaluation
Recommendation No. 22
It is recommended that the Department of Learning conduct a comprehensive review of all significant legislative, business and financial risks to improve the effectiveness of its monitoring of school jurisdictions.
Departmental monitoring and evaluation is
conducted independently by several branches
The Department undertakes the monitoring and evaluation of school jurisdictions to determine compliance with relevant legislation, regulations and policies. Currently, monitoring and evaluation is conducted independently by several branches within the Department. This structure was put in place because areas of specialization are required to
effectively monitor and evaluate. For example, the Learning Technologies Branch monitors the information technology that is in place in the school jurisdictions. The School Business and Legislative Services branch monitors activities relating to audited financial statements and budget plans received from school jurisdictions. The Regional Office and Native Education branch conducts the majority of the more general monitoring activities, such as reviewing school jurisdiction three-year plans and annual results reports, as well as monitoring compliance with regulations related to private schools, charter schools, and home education, etc.
The Department does not conduct a comprehensive review of all significant risks
Because monitoring is dispersed throughout the Department, planning for monitoring and evaluation is also carried out by each branch, prior to approval by the Executive Committee of the Department. This approval process does not result from a comprehensive review of all the significant
Departmental legislative, business and financial risks. Such a review would help to allocate resources to monitoring activities based on Department-wide priorities, established based on significant risks.
Once the Department has identified its most significant risks, issues can be prioritized and a comprehensive plan can be established
In order to effectively fulfill the Minister’s obligations under the School Act, the Department should identify all of its most significant legislative, business and financial risks. Once these have been identified, the Department can prioritize the issues and establish a comprehensive, long-term plan for its monitoring activities.
Charter School Accountability
Recommendation No. 23
It is recommended that the Department of Learning ensure that each charter school’s charter contain
measurable outcomes so that there is a base from which to measure and evaluate the charter school’s results against its mandate.
In my 1997-98 annual report (page 87) and my 1996-97 annual report (page 86), I stated that the Department of Education does not ensure that each charter school’s business plan identifies mandate-related performance measures to demonstrate the expected improvement in results occurring from innovative learning practices. I also stated that the business plans do not contain the criteria against which the renewal of the charter will be evaluated.
Although charter schools’
business plans contain mandate-related goals and measures, this may not provide a sufficient basis against which to evaluate the charter schools’
success in relation to its mandate
I understand that the Department has developed guidelines for charter schools’ business plans, which include the requirement for a mandate-related goal and measure.
However, the measures currently contained in business plans, which are mainly operational measures, may not be useful in evaluating the overall success of a charter school in achieving its mandate, particularly when determining
whether a charter should be renewed. Each charter school was created on the approval of a charter, an agreement between a school board or the Minister of Education and the individual or group establishing the charter school. A charter is approved for a three to five year term. Each charter should contain goals, stated as measurable outcomes, so that there is a base from which to measure and evaluate the charter school’s results against its mandate.
The regulation requiring mandate-related learning outcomes in a school’s charter has not yet received approval
Currently, the requirement for learning outcomes,
specifically related to the mandate, in a school’s charter is included in a draft regulation. However, this regulation has not been implemented because it has not yet received approval. Last year, the Department indicated that the regulations would be approved in December 1998. It is now expected that the regulations will be approved in
September 2000. Consequently, any new charter approvals prior to the 2000-2001 school year will not be required to include learning outcomes. In addition, any charter renewals occurring prior to the 2000-2001 school year may not be subject to a rigorous evaluation against criteria established at the beginning of the charter term.