CANADIAN COUNCIL OF PUBLIC ACCOUNTS COMMITTEES
IMPROVING ACCOUNTABILITY: CANADIAN PUBLIC ACCOUNTS COMMITTEES
AND LEGISLATIVE AUDITORS -- Continued
| 31. | Public accounts committees prepare substantive reports at least annually containing a summary of findings, a statement of conclusions, and recommendations for action to be taken by the government. (p.50) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| British Columbia | New Brunswick | Alberta |
| House of Commons | Manitoba | |
| Newfoundland | ||
| Nova Scotia | ||
| Ontario | ||
| Prince Edward Island | ||
| Saskatchewan | ||
| Yukon | ||
| Northwest Territories |
Explanatory Notes
| Nova Scotia | -- | Reports do not contain recommendations. |
| Quebec | -- | Each committee has the knowledge to formulate observations, conclusions, and recommendations in the term of each of his mandates. The Standing Orders only expect that a committee could make an annual report of activities. |
| 32. | Wherever possible, public accounts committee reports be arrived at through a consensus of all members of the committee. (p.51) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| British Columbia | Alberta | |
| House of Commons | Manitoba | |
| New Brunswick | Newfoundland | |
| Nova Scotia | ||
| Ontario | ||
| Prince Edward Island | ||
| Saskatchewan | ||
| Yukon | ||
| Northwest Territories |
| 33. | Legislatures set aside time to debate the reports of public accounts committees at least annually. (p.52) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| British Columbia | Northwest Territories | Alberta |
| Nova Scotia | House of Commons | |
| Saskatchewan | Manitoba | |
| Yukon | New Brunswick | |
| Newfoundland | ||
| Ontario | ||
| Prince Edward Island |
Explanatory Notes
| Nova Scotia | -- | Will start next Legislative Session. |
| 34. | Public accounts committees adopt an effective procedure for following up their recommendations with administration. (p.52) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| House of Commons | Ontario | Alberta |
| Newfoundland | Prince Edward Island | Manitoba |
| Saskatchewan | New Brunswick | |
| Yukon | Nova Scotia | |
| Northwest Territories |
Explanatory Notes
| Saskatchewan | -- | Follow-up through Provincial Comptroller. |
| 35. | Auditors be required by legislation to express an opinion on the financial statements and the accounting policies underlying them. (p.56) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | British Columbia | Newfoundland |
| House of Commons | Yukon | |
| Manitoba | ||
| New Brunswick | ||
| Nova Scotia | ||
| Ontario | ||
| Prince Edward Island | ||
| Saskatchewan |
Explanatory Notes
| Alberta | -- | Auditor General Act S.18 and S.19 (3). |
| British Columbia | -- | Auditor General is required to express an opinion on the financial statements only. He may comment on the appropriateness of accounting policies in his annual report. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Saskatchewan | -- | S.15 Provincial Auditor Act of Saskatchewan. |
| Yukon | -- | Not applicable. |
| 36. | Legislation specifically give auditors responsibility for reporting on the adequacy of the information provided to the legislature in the estimates and the public accounts. (p.57) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | British Columbia | Newfoundland |
| House of Commons | Nova Scotia | |
| Manitoba | Ontario | |
| New Brunswick | Yukon | |
| Nova Scotia | ||
| Prince Edward Island | ||
| Saskatchewan |
Explanatory Notes
| Alberta | -- | Auditor General Act S.19 (2) (a) (iii) and S.19 (3) (c). |
| British Columbia | -- | Legislation is silent in this regard, although the Auditor General has commented on both the Estimates and the Public Accounts. |
| Manitoba | -- | The Provincial Auditor's Act requires the Provincial Auditor's Office to report on the public accounts. This includes information included in the public accounts and estimates. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Saskatchewan | -- | S.12 (2) Provincial Auditor Act of Saskatchewan. |
| Yukon | -- | Not applicable. |
| 37. | The legislation establishing the mandate of auditors specifically include an examination and reporting on value-for-money issues, including regard for economy and efficiency in operations and procedures for evaluating and reporting on the effectiveness of programs in meeting their objectives. (p.59) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| House of Commons | British Columbia | Alberta |
| New Brunswick | Manitoba | |
| Prince Edward Island | Newfoundland | |
| Nova Scotia | ||
| Ontario | ||
| Saskatchewan | ||
| Yukon |
Explanatory Notes
| Saskatchewan | -- | S.11 (1) and S.12 (1) Provincial Auditor Act of Saskatchewan. |
| British Columbia | -- | Legislation permits comment on the economy and efficiency matters, but is silent on effectiveness issues. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Yukon | -- | Not applicable. |
| 38. | Legislation provide that auditors accept specific assignments from their legislatures, provided these do not take precedence over other duties assigned by statute. (p.60) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | Prince Edward Island | House of Commons |
| New Brunswick | Manitoba | |
| Nova Scotia | Newfoundland | |
| Ontario | Saskatchewan | |
| Yukon | ||
| British Columbia |
Explanatory Notes
| Alberta | -- | Auditor General Act S.17 (1) and (2). |
| British Columbia | -- | Only the Lieutenant Governor in Council in Council may officially request the Auditor General to undertake special assignments. There is no provision for audit requests from the legislature or its committees. |
| Manitoba | -- | While not specifically set out in legislation, the provincial auditor's office has and will continue to consider issues raised by the legislature. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Prince Edward Island | -- | Must accept specific assignments from Lieutenant Governor in Council. |
| Saskatchewan | -- | S.16 (1) Provincial Auditor Act of Saskatchewan. |
| Yukon | -- | Not applicable. |
| 39. | Legislation provide that auditors accept direction by the government to perform audits only if in their opinion such work would not interfere unduly with the performance of their regular duties. (p.61) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | House of Commons | |
| Manitoba | New Brunswick | |
| Nova Scotia | Newfoundland | |
| Saskatchewan | Prince Edward Island | |
| British Columbia | Yukon |
Explanatory Notes
| Northwest Territories | -- | Auditor General of Canada performs audit for N.W.T. |
| Saskatchewan | -- | S.16 (4) Provincial Auditor Act of Saskatchewan. |
| Yukon | -- | Not applicable. |
| 40. | Auditors not be responsible for any aspect of the government's financial administration including the pre-audit of expenditures. (p.62) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | Manitoba | |
| House of Commons | Newfoundland | |
| New Brunswick | Yukon | |
| Nova Scotia | ||
| Ontario | ||
| Prince Edward Island | ||
| Saskatchewan | ||
| British Columbia |
Explanatory Notes
| Alberta Manitoba |
-- | The Provincial Auditor's Act in Manitoba specifically requres the provincial Auditor's Office to pre-audit requests for payment from the consolidated fund. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| Quebec | -- | The management committee plans the work of the committee and makes decisions that they judge necessary between the sessions of the Committee. |
| Yukon | -- | Not applicable. |
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