English: {\rtf1\ansi\deff0 {\fonttbl{\f0\froman\fprq2\fcharset0 Times New Roman;}{\f1\froman\fprq2\fcharset0 Times New Roman;}{\f2\fswiss\fprq2\fcharset0 Arial;}{\f3\fnil\fprq0\fcharset2 StarSymbol{\*\falt Arial Unicode MS};}{\f4\fnil\fprq2\fcharset0 Arial;}{\f5\fnil\fcharset2 Symbol;}} {\colortbl;\red0\green0\blue0;\red128\green128\blue128;} {\stylesheet{\s1\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af4\afs24\lang255\ltrch\dbch\af4\langfe255\hich\f0\fs24\lang4105\loch\f0\fs24\lang4105\snext1 Normal;} {\s2\sb240\sa120\keepn\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\afs28\lang255\ltrch\dbch\langfe255\hich\f2\fs28\lang4105\loch\f2\fs28\lang4105\sbasedon1\snext3 Heading;} {\s3\sa120\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af4\afs24\lang255\ltrch\dbch\af4\langfe255\hich\f0\fs24\lang4105\loch\f0\fs24\lang4105\sbasedon1\snext3 Body Text;} {\s4\sa120\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af4\afs24\lang255\ltrch\dbch\af4\langfe255\hich\f0\fs24\lang4105\loch\f0\fs24\lang4105\sbasedon3\snext4 List;} {\s5\sb120\sa120\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af4\afs24\lang255\ai\ltrch\dbch\af4\langfe255\hich\f0\fs24\lang4105\i\loch\f0\fs24\lang4105\i\sbasedon1\snext5 caption;} {\s6\cf0{\*\hyphen2\hyphlead2\hyphtrail2\hyphmax0}\rtlch\af4\afs24\lang255\ltrch\dbch\af4\langfe255\hich\f0\fs24\lang4105\loch\f0\fs24\lang4105\sbasedon1\snext6 Index;} {\*\cs8\cf0\rtlch\af3\afs18\lang255\ltrch\dbch\af3\langfe255\hich\f3\fs18\lang4105\loch\f3\fs18\lang4105 Bullet Symbols;} } {\*\listtable{\list\listtemplateid1 {\listlevel\levelnfc23\leveljc0\levelstartat1\levelfollow0{\leveltext \'01\u9679 ?;}{\levelnumbers;}\f3\fs18\f3\fs18\f3\fs18\f3\fi-360\li720} {\listlevel\levelnfc23\leveljc0\levelstartat1\levelfollow0{\leveltext \'01\u9675 ?;}{\levelnumbers;}\f3\fs18\f3\fs18\f3\fs18\f3\fi-360\li1080} {\listlevel\levelnfc23\leveljc0\levelstartat1\levelfollow0{\leveltext \'01\u9632 ?;}{\levelnumbers;}\f3\fs18\f3\fs18\f3\fs18\f3\fi-360\li1440} {\listlevel\levelnfc23\leveljc0\levelstartat1\levelfollow0{\leveltext \'01\u9679 ?;}{\levelnumbers;}\f3\fs18\f3\fs18\f3\fs18\f3\fi-360\li1800} {\listlevel\levelnfc23\leveljc0\levelstartat1\levelfollow0{\leveltext \'01\u9675 ?;}{\levelnumbers;}\f3\fs18\f3\fs18\f3\fs18\f3\fi-360\li2160} {\listlevel\levelnfc23\leveljc0\levelstartat1\levelfollow0{\leveltext \'01\u9632 ?;}{\levelnumbers;}\f3\fs18\f3\fs18\f3\fs18\f3\fi-360\li2520} {\listlevel\levelnfc23\leveljc0\levelstartat1\levelfollow0{\leveltext \'01\u9679 ?;}{\levelnumbers;}\f3\fs18\f3\fs18\f3\fs18\f3\fi-360\li2880} {\listlevel\levelnfc23\leveljc0\levelstartat1\levelfollow0{\leveltext \'01\u9675 ?;}{\levelnumbers;}\f3\fs18\f3\fs18\f3\fs18\f3\fi-360\li3240} {\listlevel\levelnfc23\leveljc0\levelstartat1\levelfollow0{\leveltext \'01\u9632 ?;}{\levelnumbers;}\f3\fs18\f3\fs18\f3\fs18\f3\fi-360\li3600} {\*\soutlvl{\listlevel\levelnfc23\leveljc0\levelstartat1\levelfollow0{\leveltext \'01\u9679 ?;}{\levelnumbers;}\f3\fs18\f3\fs18\f3\fs18\f3\fi-360\li3960}}\listid1} }{\listoverridetable{\listoverride\listid1\listoverridecount0\ls0}} {\info{ {\title Guide to Auditing the Management of Workforce Adjustment} {\author TBS/SCT} {\company Government of Canada, Gouvernement du Canada} {\doccomm DocumentID: 12354; Language: en; VersionID: 1} }} {\header\pard\ql{\fs18 Treasury Board of Canada Secretariat \par}\brdrt\brdrs\brdrw10\brsp100{\fs18\b Guide to Auditing the Management of Workforce Adjustment\b0\par}} {\footer\pard\qr\brdrt\brdrs\brdrw10\brsp100\fs18 {\field{\*\fldinst PAGE} {\fldrslt }} \par} {\field\fldedit{\*\fldinst {INCLUDEPICTURE "http://www.tbs-sct.gc.ca/pol/images/gcsig-wmms.gif" \\d }}\par\par}{\pard\fs48\qc\b Guide to Auditing the Management of Workforce Adjustment\b0\fs24\par} {\par\pard \fs36\ql\b I INTRODUCTION\fs24\b0 \par\par} {\pard \fs24\ql\b A. Background\fs24\b0 \par\par} \ql Program review and general resource reductions have created the need for Departments and Agencies (henceforth referred to as "Departments"), to reduce their total expenditures.
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