CANADIAN COUNCIL OF PUBLIC ACCOUNTS COMMITTEES

TABULATION OF SURVEY RESPONSES

TASK FORCE ON CROWN CORPORATION ACCOUNTABILITY

Ten of 13 jurisdictions responded to the survey.

Issue Departmental
Crowns
Yes / No / N/A		 Commercial
Crowns
Yes / No / N/A		 Mixed
Crowns
Yes / No / N/A		 Portfolio
Crowns
Yes / No / N/A
I. GENERAL (1)
1.  Do you have any of these types of Crown corporations in your jurisdiction, and if so, how many are in each category? 100 -- 8 (2)
Yes -- 10 (3)		 216 -- 8 (4)
Yes -- 10		 33
Yes -- 5		 50
Yes -- 4
2.  Is the magnitude of public expenditures administered by these types of Crown corporations in your jurisdiction <20%; 20-40%;>40% of total government expenditures? <20% -- 7 (5) <20%    -- 3
20-40% -- 4
>40%    -- 2 (6)		 <20% <20%
3.  Is there a formal framework for the accountability of Crown corporations? Is the framework provided:

-- through legislation;


-- by policy statement;


-- through administrative arrangements; or

--by some other mechanism.

 Yes -- 7
No  -- 3 (7)		 Yes -- 7 (8)
No  -- 3		 No -- 5 No -- 4
Yes -- 7
No  -- 3		 Yes -- 7
No  -- 3		 No -- 5 No -- 4
No  -- 7
Yes -- 3 (9)		 No  -- 7
Yes -- 3		 No  -- 4
Yes -- 1		 No  -- 3
Yes -- 1
No  -- 7
Yes -- 3		 No  -- 8
Yes -- 2 (10)		 No  -- 4
Yes -- 1		 No  -- 3
Yes -- 1
No No No No
4.  Describe the existing framework and how it differs from the framework for departments.

II. THE ACCOUNTABILITY FRAMEWORK
5.  Are these corporations accountable to:

-- a minister;


-- the government (e.g. cabinet committee);


-- the legislature; or


-- a parent crown/agency?
Yes Yes No  -- 2
Yes -- 2		 No  -- 2
Yes -- 1
Yes -- 6
No  -- 4		 Yes -- 6
No  -- 4		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
Yes -- 9
No  -- 1 (11)		 Yes -- 9
No  -- 1		 No  -- 3
Yes -- 1		 No  -- 3
No  -- 3
Yes -- 3
n/a  -- 4		 Yes -- 6 (12)
No  -- 3
n/a  -- 1		 Yes -- 2
No  -- 1		 Yes -- 2
No  -- 1
6.  Can parent Crown corporations be created, acquired or disposed of by:

-- the government; or

-- the legislature?

Yes -- 6
No  -- 4		 Yes -- 6
No  -- 4 (13)		 Yes -- 2
No  -- 1		 Yes -- 1
No  -- 1
Yes Yes Yes -- 2 Yes -- 1
7.  Can subsidiaries be created, acquired or disposed of by:

-- the parent corporation without government approval;


-- the parent corporation with government approval; or


-- only the legislature?

No  -- 6
Yes -- 3
n/a  -- 1		 No  -- 6
Yes -- 4		 No  -- 2
Yes -- 2		 No  -- 2
Yes -- 1
Yes -- 7
No  -- 1
n/a  -- 2		 Yes -- 9 (14)
No  -- 1 (15)		 Yes -- 4 Yes -- 3
No  -- 6
Yes -- 3
n/a  -- 1		 No  -- 8
Yes -- 2 (16)		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
8.  Where parent Crowns or subsidiaries are created, acquired or disposed of by the government, is there a requirement to advise the legislature, providing rationale and objectives? No  -- 7
Yes -- 2
n/a  -- 1		 No  -- 8
Yes -- 2 (17)		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
9.  Are directors of the Board appointed by:

-- the parent board;




-- the minister responsible; or



-- the government (Order in Council)?
No  -- 7
n/a  -- 3		 No  -- 7
Yes -- 2
n/a  -- 1		 No  -- 2
Yes -- 1		 No  -- 1
Yes -- 1
No  -- 7
Yes -- 2
n/a  -- 1		 No  -- 7
Yes -- 2 (18)
n/a  -- 1		 No  -- 2
Yes -- 1		 No  -- 1
Yes -- 1
Yes Yes Yes -- 3 Yes -- 2
10.  Is the Chief Executive Officer appointed by:

-- the board;


-- the minister responsible; or


-- the government (Order in Council)?
No  -- 7
Yes -- 3		 No  -- 5
Yes -- 5		 No  -- 2
Yes -- 2		 Yes -- 2
No  -- 1
No  -- 8
Yes -- 2		 No  -- 8
Yes -- 2 (19)		 No  -- 4 No  -- 3
Yes -- 8
No  -- 2		 Yes -- 8
No  -- 2 (20)		 No  -- 2
Yes -- 2		 No  -- 2
Yes -- 1
11.  Is remuneration for the CEO set by:

-- the board;

-- the minister; or

-- the government?
No  -- 6
Yes -- 4		 No  -- 5
Yes -- 5 (21)		 Yes -- 2
No  -- 2		 Yes -- 2
No  -- 1
No No No -- 4 No -- 3
Yes -- 8
No  -- 2		 Yes -- 8
No  -- 2 (22)		 No  -- 2
Yes -- 2		 No  -- 2
Yes -- 1
12.  Are the following actively involved in the day-to-day management of the corporation:

-- the board;

-- the minister responsible?
Yes -- 6
No  -- 4		 Yes -- 6
No  -- 4		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
No No No -- 3 No -- 3
13.  Are management responsibilities outlined in legislation? (Please indicate how.) No  -- 6
Yes -- 4		 Yes -- 5
No  -- 5		 No  -- 3
Yes -- 1		 No -- 3
14.  Are there any provisions for the issuance by government of directives to Crown corporations? Yes -- 9
No  -- 1		 Yes -- 9
No  -- 1 (23)		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
15.  If directives can be issued, are they required to be tabled in the legislature or otherwise made public? No -- 9
n/a -- 1		 No  -- 8
Yes -- 1 (24)
n/a  -- 1		 No -- 1 No -- 1
16.  Do Ministers of the Crown or other elected members of the legislature sit on the boards of Crown corporations?

If so, do all boards have elected members?

 Yes -- 7
No  -- 3		 Yes -- 7
No  -- 3 (25)		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
No  -- 6
Yes -- 2
n/a  -- 2		 No  -- 6
Yes -- 2
n/a  -- 2		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
17.  Is the corporation required to prepare:

-- an annual corporate plan;


-- an operating budget;


-- a capital budget; or


-- a report on annual performance?
No  -- 6
Yes -- 4		 Yes -- 6
No  -- 4		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
Yes -- 6
No  -- 4		 Yes -- 6
No  -- 4		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
Yes -- 6
No  -- 4		 Yes -- 6
No  -- 4		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
Yes -- 7
No  -- 3		 Yes -- 7
No  -- 3 (26)		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
18.  Is there a requirement for the approval by government of:

-- the annual corporate plan;


-- the operating budget; and


-- the capital budget?

No  -- 6
Yes -- 4		 No  -- 6
Yes -- 4		 No  -- 2
Yes -- 1		 No  -- 1
Yes -- 1
Yes -- 6
No  -- 4		 Yes -- 6
No  -- 4		 No  -- 2
Yes -- 1		 No  -- 1
Yes -- 1
Yes -- 7
No  -- 3		 Yes -- 7
No  -- 3		 No  -- 2
Yes -- 1		 No  -- 1
Yes -- 1
19.  Is the legislature provided with a copy or summary of:

-- the corporate plan;


-- the operating budget;


-- the capital budget; or


-- a report on annual performance?

No  -- 9
Yes -- 1		 No  -- 9
Yes -- 1 (27)		 No -- 3 No -- 3
Yes -- 5
No  -- 5		 Yes -- 5
No  -- 5		 No  -- 2
Yes -- 1		 No  -- 1
Yes -- 1
No  -- 6
Yes -- 4		 No  -- 6
Yes -- 4		 No  -- 2
Yes -- 1		 No  -- 1
Yes -- 1
Yes -- 6
No  -- 4		 Yes -- 6
No  -- 4		 No -- 3 No -- 2
20.  Are the contents and purposes of the plans and budgets prescribed by legislation or administrative mechanism? No  -- 5
Yes -- 4
n/a  -- 1		 No  -- 5
Yes -- 4
n/a  -- 1		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
21.  Are the auditors of Crown corporations appointed by:

-- legislation;


-- the (lieutenant) governor in council;


-- the minister responsible;


-- the corporation (board of directors); or

-- the legislative auditor?

Yes -- 7
No  -- 3		 Yes -- 7
No  -- 3		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
Yes -- 7
No  -- 3		 Yes -- 8
No  -- 2 (28)		 No  -- 2
Yes -- 2		 Yes -- 2
No  -- 1
No  -- 9
Yes -- 1 (29)		 No  -- 8
Yes -- 2 (30)		 No -- 4 No  -- 2
Yes -- 1
No  -- 7
Yes -- 3		 Yes -- 6 (31)
No  -- 4		 Yes -- 3
No  -- 1		 Yes -- 2
No  -- 1
No No  -- 9
Yes -- 1 (32)		 No -- 4 No -- 3
22.  If an auditor other than the Legislative auditor is appointed, what responsibility, if any, does the legislative auditor take for the work of the external auditor and/or for the audit of the Crown corporation audited?

Review or
Oversight -- 6
None -- 3 (33)
Additional
Audit -- 1 (34)
23.  Does legislation prescribe:

--a requirement for internal audit to be carried out in Crown corporations;

-- matters to be addressed and reported upon by the auditor of the financial statements;

-- a requirement for periodic audit of economy, efficiency and effectiveness (value for money) of Crown corporations;

-- a requirement for a periodic audit of compliance with legislative authorities

-- a requirement to table in the legislature an annual report on the activities and results for the year just completed;

-- a requirement to report annually on compliance with legislation and Crown directives;

-- a requirement to report periodically on the discharge of value for money responsibilities? If so, how often, i.e., every 5 years;

-- a requirement to table in the legislature an annual report on the performance of the corporation related to its stated public policy objectives for the year just completed;

-- the contents of the annual report to be tabled in the legislature; or

-- a requirement for the establishment of an audit committee of the board of directors?
No No  -- 9
Yes -- 1 (35)		 No -- 4 No -- 3
Yes -- 6
No  -- 4		 Yes -- 6
No  -- 4 (36)		 Yes -- 2
No  -- 2		 No  -- 2
Yes -- 1
No  -- 7
Yes -- 3		 No  -- 7
Yes -- 3 (37)		 No -- 4 No -- 3
No  -- 6
Yes -- 4		 No  -- 6
Yes -- 4		 No -- 4 No -- 3
Yes -- 8
No  -- 2		 Yes -- 8
No  -- 2 (38)		 No -- 4 No -- 3
No  -- 8
Yes -- 2		 No  -- 8
Yes -- 2 (39)		 No -- 4 No -- 3
No  -- 9
Yes -- 1		 No  -- 8
Yes -- 2 (40)		 No -- 4 No -- 3
No  -- 9
Yes -- 1		 No  -- 8
Yes -- 2 (41)		 No -- 4 No -- 3
No  -- 8
Yes -- 2		 No  -- 7
Yes -- 3 (42)		 No -- 4 No -- 3
No  -- 9
Yes -- 1		 No  -- 8
Yes -- 2 (43)		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
24.  If not prescribed by legislation, are any of the above prescribed by:

-- order in council;


-- administrative policy; or


-- other means?
No  -- 7
Yes -- 2
n/a  -- 1		 No  -- 7
Yes -- 2 (44)
n/a  -- 1		 No -- 3 No -- 2
Yes -- 6
No  -- 3
n/a  -- 1		 Yes -- 5
No  -- 4
n/a  -- 1		 No -- 3 No -- 2
No  -- 7
Yes -- 1
n/a  -- 2		 No  -- 7
Yes -- 1 (45)
n/a  -- 2		 No -- 3 No -- 2
25.  Are the following referred automatically to a legislative committee (if tabled):

-- corporate plans;



-- operating budgets;


-- capital budgets;


-- directives;


-- annual reports;


-- audit reports; or



-- other types of accountability information provided to the legislature?
No  -- 7
Yes -- 1
n/a  -- 2		 No  -- 7
Yes -- 1
n/a  -- 2		 No -- 1 No -- 1
No  -- 6
Yes -- 2
n/a  -- 2		 No  -- 6
Yes -- 2
n/a  -- 2		 No -- 1 No -- 1
No  -- 6
Yes -- 2
n/a  -- 2		 No  -- 6
Yes -- 2
n/a  -- 2		 No -- 1 No -- 1
No  -- 8
n/a  -- 2		 No  -- 8
n/a  -- 2		 No -- 1 No -- 1
No  -- 7
Yes -- 3		 No  -- 7
Yes -- 3		 No -- 2 No -- 2
No  -- 6
Yes -- 3
n/a  -- 1		 No  -- 6
Yes -- 3
n/a  -- 1		 No -- 2 No -- 2
No  -- 5
Yes -- 3
n/a  -- 2		 No  -- 5
Yes -- 3
n/a  -- 2		 No -- 1 No -- 1
26.  When requested, is the corporation required to provide information and explanations to:

-- the auditor,


-- the legislative auditor,


-- the government, or


-- the legislature?
Yes -- 8
No  -- 1
n/a  -- 1		 Yes -- 8
No  -- 1 (46)
n/a  -- 1		 Yes -- 3
No  -- 1		 Yes -- 2
No  -- 1
Yes Yes -- 8
No  -- 1 (47)		 Yes -- 2
No  -- 2		 No  -- 2
Yes -- 1
Yes Yes Yes -- 2
No  -- 2		 No  -- 2
Yes -- 1
Yes Yes Yes -- 3
No  -- 1		 Yes -- 2
No  -- 1

III. ASSESSMENT OF THE FRAMEWORK
27.  Is there control over the creation, acquisition and disposition of Crown corporations and their subsidiaries by:

-- the legislature; and/or


-- the government?


Yes -- 7
No  -- 3		 Yes -- 7
No  -- 3 (48)		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
Yes -- 8
No  -- 2		 Yes -- 8
No  -- 2 (49)		 Yes -- 2
No  -- 2		 Yes -- 2
No  -- 1
28.  Are the respective roles and responsibilities of the legislature, government, the Crown corporations and the auditors well defined and understood by all? No  -- 6
Yes -- 4		 No  -- 6
Yes -- 4		 No -- 4 No -- 3
29.  Does audit provide an independent assessment of the adequacy of the accountability framework? No  -- 5
Yes -- 5		 No  -- 5
Yes -- 5		 No  -- 2
Yes -- 2		 No  -- 2
Yes -- 1
30.  Are directors required by legislation to act in the best interests of the corporation and its mandated objectives? No  -- 6
Yes -- 4		 No  -- 6
Yes -- 4 (50)		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
31.  Is the legislature provided with information to enable the determination of whether corporations have achieved their objectives? No  -- 7
Yes -- 3		 No  -- 7
Yes -- 3 (51)		 No  -- 3 No  -- 2
32.  Does the accountability framework provide information mechanisms for legislative committees (including PAC) so they clearly understand their roles and the inter-relationships of the various parties? No  -- 6
Yes -- 4		 No  -- 6
Yes -- 4 (52)		 No  -- 3 No  -- 2
33.  Are Crown corporations that are usually profitable subject to different oversight provisions than corporations that are not normally profitable? No  -- 5
Yes -- 2
n/a  -- 3		 No  -- 6
Yes -- 3 (53)
n/a  -- 1		 Yes -- 2 Yes -- 1
34.  Do the terms of appointment of directors and chief executive officers clearly define responsibilities and minimize overlaps? No  -- 6
Yes -- 4		 No  -- 6
Yes -- 4		 No -- 3 No -- 2
35.  Is audit sufficiently comprehensive so as to ensure compliance and coverage of "other matters"? Yes -- 6
No  -- 4		 Yes -- 6
No  -- 4		 Yes -- 1
No  -- 1		 No -- 1

IV. ROLE OF THE PAC
36.  Does the PAC review the activities (arising out of budgets, corporate plans, reports and others) of each Crown corporation? No  -- 7
Yes -- 2
n/a  -- 1		 No  -- 7
Yes -- 2 (54)
n/a  -- 1 (55)		 No -- 3 No -- 2
37.  Are all Crown corporation annual reports referred to the PAC? No  -- 9
n/a  -- 1		 No  -- 8
Yes -- 1 (56)
n/a  -- 1		 No -- 3 No -- 2
38.  Are the terms of reference for the PAC comprehensive, i.e. do they encompass all Crown corporation issues? No  -- 5
Yes -- 3
n/a  -- 2		 No  -- 5
Yes -- 3 (57)
n/a  -- 2		 No -- 3 No -- 2
39.  Does the PAC scrutinize the divestiture process and the creation process? No  -- 7
Yes -- 2
n/a  -- 1		 No  -- 7
Yes -- 2 (58)
n/a  -- 1		 No -- 3 No -- 2
40.  Is the PAC involved in the appointment of board members? No  -- 9
n/a  -- 1		 No  -- 9
n/a  -- 1		 No -- 4 No -- 3
41.  Are all audit reports of the external auditor referred to the PAC? No -- 9
n/a -- 1		 No -- 9
n/a -- 1		 No -- 4 No -- 3
42.  Is the PAC involved in the appointment of auditors? No -- 9
n/a -- 1		 No -- 9
n/a -- 1		 No -- 3 No -- 2
43.  Where the legislative auditor is not the appointed auditor, does the appointed auditor act as an advisor to the PAC? No  -- 7
Yes -- 1
n/a  -- 2		 No  -- 8
Yes -- 1 (59)
n/a  -- 1		 No -- 3 No -- 2
44.  Who appears on behalf of Crown corporations to answer questions from the PAC?

Chair only -- 1
Chair/CEO -- 3
CEO only -- 4
n/a -- 2
45.  Does the PAC consider it has access to all the information it requires for its scrutiny of Crown corporations? Yes -- 4
No  -- 4
?      -- 1
n/a  -- 1		 Yes -- 5
No  -- 3 (60)
?      -- 1 (61)
n/a  -- 1		 No -- 3 No -- 2

V. ROLE OF OTHER LEGISLATIVE COMMITTEES
46.  Do other legislative committees (other than the PAC) have authority to review Crown corporation issues and matters such as:

-- divestitures;


-- plans and budgets;


-- annual reports;


-- audit reports; or


-- other information?

If so, what committees are used? Describe their mandates.


Yes -- 6
No  -- 4		 Yes -- 6
No  -- 4 (62)		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1
Yes -- 8
No  -- 2		 Yes -- 8
No  -- 2 (63)		 No -- 3 No -- 2
Yes -- 7
No  -- 3		 Yes -- 7
No  -- 3		 No -- 4 No -- 3
Yes -- 6
No  -- 4		 Yes -- 6
No  -- 4		 No -- 4 No -- 3
Yes -- 5
No  -- 5		 Yes -- 5
No  -- 5		 No  -- 3
Yes -- 1		 No  -- 2
Yes -- 1

47.  Who appears on behalf of the Crown corporation to answer questions from other legislative committees?

Minister -- 3
Chair -- 1
Chair/CEO -- 4
CEO -- 2
48.  Is there adequate co-ordination among legislative committees to ensure coverage of Crown corporation issues and matters? No  -- 6
Yes -- 2
n/a  -- 2		 No  -- 6
Yes -- 2 (64)
n/a  -- 2		 No -- 4 No -- 3
49.  Does the debate of Supply alone, relating to Crown corporations, adequately address issues of interest to various committees? No  -- 8
Yes -- 1
n/a  -- 1		 No  -- 8
Yes -- 1 (65)
n/a  -- 1		 No -- 3 No -- 2
50.  Are all Crown corporations subject to standing committee review and oversight? No  -- 5
Yes -- 5		 No  -- 5
Yes -- 5 (66)		 No -- 3 No -- 2

VI. ASSESSMENT OF THE LEGISLATIVE ROLE
51.  Should all Crown corporation issues, subject to legislative consideration, be dealt with by a single legislative committee? No  -- 6
Yes -- 4		 No  -- 6
Yes -- 4		 Yes -- 3
No  -- 1		 Yes -- 2
No  -- 1
52.  Should there be specific criteria considered by various legislative committees in the review of Crown corporations? Yes Yes Yes -- 4 Yes -- 3
53.  Should all Crown corporations be subject to legislative committee scrutiny? Yes -- 9
?      -- 1		 Yes -- 9
?      -- 1 (67)		 Yes -- 4
?      -- 1		 Yes -- 3
?      -- 1
54.  Should legislative committees examine all aspects of corporate management in addition to its fulfilment of corporate and policy objectives? Yes -- 8
No  -- 1
?      -- 1		 Yes -- 8
No  -- 1 (68)
?      -- 1		 Yes -- 2
No  -- 1
?      -- 1		 Yes -- 1
No  -- 1
?      -- 1
55.  Should the PAC scrutinize the creation and divestiture process? Yes -- 7
No  -- 1
n/a  -- 1
?      -- 1		 Yes -- 7
No  -- 1 (69)
n/a  -- 1
?      -- 1		 Yes -- 3
No  -- 1
?      -- 1		 Yes -- 2
No  -- 1
?      -- 1
56.  Does the PAC provide the legislature with adequate reports on Crown corporation issues examined? Yes -- 6
No  -- 2
n/a  -- 1
?      -- 1		 Yes -- 6
No  -- 2
n/a  -- 1
?      -- 1		 Yes -- 2
No  -- 2		 No  -- 2
Yes -- 1

VII. OVERVIEW
57.  Should there be a consistent accountability regime for all corporations to report to the legislature?

Yes -- 8 (70)
No  -- 1 (71)
?      -- 1 (72)

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