Comparative Jurisdictional Implementation Survey -- Guidelines (1-10)

CANADIAN COUNCIL OF PUBLIC ACCOUNTS COMMITTEES

1.	Each public accounts committee prepare and adopt a formal, written statement that describes the committee's role and responsibilities. (p.11)

Explanatory Notes

Federal - House of Commons	--	In Standing Orders.
Saskatchewan	--	Kelly/Hansen recommendations debated and adopted.

2.	The written statement of role and responsibilites compise a general statement of purpose and a list of issued that the committee is to examine, assess, report on to the legislature, and follow-up with the administration, including:
	-- the collection of, and proper accounting for, all taxes and other revenue due;
	-- the maintenance of expenditures within the limits and for the purposes authorized by the legislature;
	-- the adequacy of safeguards to protect assets from loss, waste and misappropriation;
	-- the regard for economy in the acquisition of goods and services;
	-- the effectiveness of programs in achieving their stated objectives. (p.13)

Explanatory Notes

Northwest Territories	--	Ours needs to be revised.
Quebec	--	The Standing Orders expect a list of subjects (mandates) that the budget and administration committee must examine, of which the quarterly verification of financial commitments, the study of the political budget, etc...

3.	Provision be made for the automatic and permanent referral to public accounts committees of both the public account and the auditor's report as soon as they become available. (p.16)

Explanatory Notes

Manitoba	--	The Provincial Auditor and the public accounts annual reports are permanently referred to the Standing Committee on Public Accounts.
Quebec	--	The study of public accounts makes up a part of the specialized field of the CBA, but not the examination of the Auditor general's report. Since 1987, this function has always been delegated by the National Assembly Committee.

4.	Public accounts committee recognize their capacity to investigate any matter that is within their terms of reference. (p.17)

5.	Ministers be called as witnesses before public accounts committees only when they have been personally involved in decisions under examination.

Explanatory Notes

Alberta	--	Ministers appear on a regular basis.
Quebec	--	The ministers are generally the principal witnesses heard, except for the examination of the autonomous public management groups.

6.	Chairmen of public accounts committees explain to witnesses their legal position in regard to future actions that may arise from testimony. (p.22)

Explanatory Notes

Quebec

A project which aims at the protection of the witnesses before the parliamentary committees is actually indevelopment.

7.	Provision be made to allow public accounts committees to meet whether the House is in session, recessed or prorogued. (p.23)

Explanatory Notes

Federal - House of Commons	--	Not when prorogued.
Quebec	--	The committee can meet in sessions and outside session but not at the time of the closing of a session (prorogation).

8.	Public accounts committees be limited to between 5 and 11 members. (p.26)

Explanatory Notes

Quebec

12 members.

9.	Public accounts committees be appointed for the full term of the legislature, and not session by session. (p.28)

10.	Chairmen of public accounts committees be members of the opposition. (p.30)

Explanatory Notes

Northwest Territories	--	Caucus Government, no parties.
Quebec	--	The Standing Orders expect that three of the eight committees are presided over by a member of the Opposition. There is therefore a repetition of chairmen between the parliamentary groups. Nothing stops the CBA from being presided over by a member of the Opposition if the parliamentary groups are in agreement.