CANADIAN COUNCIL OF PUBLIC ACCOUNTS COMMITTEES
UNIVERSAL IMPLEMENTATION SCHEDULE
GUIDELINES FOR PUBLIC ACCOUNTS COMMITTEES IN CANADA -- Continued
| 11. | PACs can best realize the potential of the media to extend their influence in a positive way by being effective and non-partisan in their work. The Committee should develop good relationships with the media, as they pay an important role in the Committee's work by informing the public about matters under Committee investigation, why those matters are of concern, and how they may be resolved or improved. (2.9) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| British Columbia | Alberta | |
| Newfoundland | House of Commons | |
| Northwest Territories | Nova Scotia | Manitoba |
| Ontario | Quebec | |
| Prince Edward Island | ||
| Saskatchewan | ||
| Yukon |
Explanatory Notes
| Alberta | -- | Notices of meeting are posted prior to meeting, all meetings of the PAC are held in the House and are thus open to the media. Transcripts of Committee meetings are available to all members of the public. |
| British Columbia | -- | Generally recognized. |
| 12. | The Public Accounts committee shall prepare a written description of their mandate. This description should contain general statements of the purpose and function of the Committee and as well outline the things that the Committee is responsible for. (3.1) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| British Columbia | Alberta | Manitoba |
| House of Commons | Nova Scotia | |
| Newfoundland | Prince Edward Island | |
| Northwest Territories | Quebec | |
| Ontario | ||
| Saskatchewan | ||
| Yukon |
Explanatory Notes
| Alberta | -- | At this time, PAC does not have a formal written description of their mandate. Alberta Standing Orders deal generally with Committees, and specifically, with permanent referral of public accounts to PAC. |
| British Columbia | -- | Produced by the Clerk of Committees at the beginning of each Legislative Session. |
| 13. | The Public Accounts Committee shall strive to ensure that there is some procedure in place to have a new Public Accounts Committee appointed shortly after the commencement of the first session of each Parliament. (3.2) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | Newfoundland | |
| British Columbia | ||
| House of Commons | ||
| Manitoba | ||
| Northwest Territories | ||
| Nova Scotia | ||
| Ontario | ||
| Prince Edward Island | ||
| Quebec | ||
| Saskatchewan | ||
| Yukon |
Explanatory Notes
| Alberta | -- | Standing Order 49 (1). |
| British Columbia | -- | House Leaders, Whips, anticipated Chairpersons and Clerk of Committees encourage the Special Committee of Selection to meet and compilethe lists of members to all Select Standing Committees of the House. |
| Nova Scotia | -- | Now struck for the life of the Assembly. |
| 14. | The Public Accounts Committee shall strive to ensure it obtains resources required to efficiently fulfill its role and responsibilities in an effective manner. (3.3) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | Manitoba | Nova Scotia |
| British Columbia | Prince Edward Island | |
| House of Commons | Quebec | |
| Newfoundland | Saskatchewan | |
| Northwest Territories | ||
| Ontario | ||
| Yukon |
Explanatory Notes
| Alberta | -- | Each political party plus individual MLAs have research funds to carry out necessary research. |
| British Columbia | -- | Separate research component indicated, however, the Clerk of Committees, the Auditor General and the Comptroller General are utilized, at this time, for this function. |
| Saskatchewan | -- | No independent research staff assists the Committee. |
| 15. | The Public Accounts Committee plays an important role in our parliamentary system and receives a great deal of press coverage and public attention. The Committee must perform its tasks in a responsible manner. (3.4) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| British Columbia | Alberta | Manitoba |
| House of Commons | Nova Scotia | |
| Newfoundland | Quebec | |
| Northwest Territories | ||
| Ontario | ||
| Prince Edward Island | ||
| Saskatchewan | ||
| Yukon |
| 16. | The Committee has to be able to provide assurance to the public that government is receiving value for money and that public monies and assets are being managed in the proper way. If the Committee can provide this assurance the confidence the general has in our political institutions will not be eroded. (3.5) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| British Columbia | Alberta | Newfoundland |
| House of Commons | Manitoba | Quebec |
| Northwest Territories | Nova Scotia | |
| Ontario | Prince Edward Island | |
| Saskatchewan | ||
| Yukon |
Explanatory Notes
| Alberta | -- | There is now provision to pay members and salary to Chairmen. |
| Saskatchewan | -- | No value for money aduting. |
| 17. | The Public Accounts committee shall have permanent referral as they become available of: | |
| (i) | the Public Accounts; | |
| (ii) | all Auditors' Reports on the Public Accounts; | |
| (iii) | all Financial Statements and all Auditors; Reports of all crown corporations and other agencies receiving funding from government or tax collection agencies (i.e. school boards, hospitals, etc.); | |
| (iv) | the estimates of the Auditor's Office and the audit report on the Auditor's Office. (4.1) | |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| House of Commons | Alberta | Nova Scotia |
| Manitoba | British Columbia | Newfoundland |
| Manitoba | Ontario | Prince Edward Island |
| Northwest Territories | Quebec | |
| Saskatchewan | ||
| Yukon |
Explanatory Notes
| Alberta | -- | The Public Accounts and Auditor General's Report are permanently referred to PAC. Financial Satements of Crown Corporations are not. Estimates of Auditor's Office are referred to Standing Committee on Legislative Offices. |
| British Columbia | -- | Only public accounts documents deemed referred when tabled in the House. |
| Manitoba | -- | The public accounts and Provincial Auditor's annual reports are permanently referred to the Standing Committee on Public Accounts. Crown Corporations on the other hand are permanently referred to one of the Standing Committees that deal with annual reports, that is to say, Public Utilities and Natural Resources or Economic Development. Also, according to the Crown Corporations Accountability Act [in the schedule] certain Crown Corporations are listed and referred to one of the two previously listed standing committees. |
| New Brunswick | -- | Legislative Research Service. |
| Northwest Territories | -- | In Terms of Reference. |
| Nova Scotia | -- | Items iii and iv not readily available to PAC. |
| Quebec | -- | The CBA has a "permanent referral" in matters of public accounts but another committee specialized in the annual report of the Auditor Genral; the latter has delegated the study to the CBA since 1987. As each of the eight committees *must examine management and the activities of at least one public organization each year, financial statement and verification reports are generally available. (*This obligation is nevertheless seldom fulfilled.) |
| Saskatchewan | -- | Estimates of Auditors office not referred. |
| 18. | The Public Accounts Committee shall have the right to investigate or review all past, current and committed expenditures of government, organizations receiving funds from government and crown corporations. (4.2) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Manitoba | Ontario | Alberta |
| Newfoundland | British Columbia | |
| Northwest Territories | House of Commons | |
| Nova Scotia | Prince Edward Island | |
| Quebec | ||
| Saskatchewan | Yukon |
Explanatory Notes
| Alberta | -- | The Committee, at its organizational meeting, passed a motion to limit their questions
to the Public Accounts and Auditor's report for the fiscal year immediately preceding
(1988 |
| British Columbia | -- | Issues contained in the Auditor General's annual report and the Comptroller General's public accounts documents only. The committee does examine the retention and disposal applications generated by the government's Public Documents Committee. |
| Quebec | -- | Each of the eight committees has influence on the ministers and on the known groups on their specialized field. |
| Yukon | -- | "Committed" expenditures a concern. |
| 19. | The Public Accounts Committee shalf have the right to request, on its own initiative, the Auditor General/Provincial Auditor to perform specific reviews or tasts. (4.3) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Newfoundland | Prince Edward Island | Alberta |
| Northwest Territories | British Columbia | |
| Nova Scotia | House of Commons | |
| Ontario | Manitoba | |
| Saskatchewan | Quebec | |
| Yukon |
Explanatory Notes
| British Columbia | -- | Specific research only. |
| Quebec | -- | According to our Auditor General, his consititutional law does not permit him to influence studies by the request of a committee. He could, however, accept at his discretion, a government mandate. |
| 20. | The Public Accounts Committee shall be required to report to the Legislatre annually, have the report debated in the House and have the right to request government to table a comprehensive response to the Committee's report within 120 days. (4.4) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Northwest Territories | Quebec | Alberta |
| Nova Scotia | British Columbia | |
| Ontario | House of Commons | |
| Saskatchewan | Manitoba | |
| Newfoundland | ||
| Prince Edward Island |
Explanatory Notes
| British Columbia | -- | Not required but the committee reports annually which fulfills an aspect of its terms of reference: "soon as possible". |
| Federal House of Commons | -- | More frequent reports; responses on a frequent basis. |
| Northwest Territories | -- | Rules of the House of Terms of Reference. |
| Nova Scotia | -- | Starting next legislative session. |
| Ontario | -- | Ability to request comprehensive response; not required to report annually but does. |
| Prince Edward Island | -- | Do not request formal response from government within 120 days. |
| Quebec | -- | The committees have a statutory obiligation to make a report after the examination of an event; however, they are not required to make an annual report, that they have or have not fulfilled their mandates. The reports contain the observations and recommendations made in a two hour debate in the Chamber. The committees can demand that the concerned minister react to their recommendations. |
| Saskatchewan | -- | Committee reports at least annually; report is debated; no government responses requested. |
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