CANADIAN COUNCIL OF PUBLIC ACCOUNTS COMMITTEES
IMPROVING ACCOUNTABILITY: CANADIAN PUBLIC ACCOUNTS COMMITTEES
AND LEGISLATIVE AUDITORS -- Continued
| 61. | A committee of senior representatives of all recognized parties in the House, including at least one minister, be given responsibility for approving the auditor's budget for presentation to the House, for appointing and considering the reports of the auditor's auditor, and for such other duties regarding the operations of the audit office as may be deemed appropriate. (p.92) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | House of Commons | |
| Manitoba | New Brunswick | |
| Nova Scotia | Newfoundland | |
| Ontario | Saskatchewan | |
| Prince Edward Island | Yukon | |
| British Columbia |
Explanatory Notes
| Alberta | -- | Legislative Offices Committee does tour the Auditor's office annually. |
| Saskatchewan | -- | S.27 (3) Auditor's auditor submits report to PAC for consideration. |
| Yukon | -- | Not applicable. |
| Northwest Territories | -- | Auditor General of Canada performs audit for the N.W.T. |
| 62. | Public accounts committees set aside time to familiarize themselves with the nature of the work and the responsibilities of the audit office, within the context of government financial administration. (p.95) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| House of Commons | Nova Scotia | Alberta |
| Manitoba | Ontario | Yukon |
| New Brunswick | Prince Edward Island | |
| Newfoundland | British Columbia | |
| Saskatchewan | ||
| Northwest Territories |
Explanatory Notes
| Quebec | -- | The CBA examined on one occasion the internal management of the Auditor General. |
| Yukon | -- | Not applicable. |
| 63. | Auditors and/or members of the audit staff attend all hearings of public accounts committees to act and be used as a source of expert advice to the committees. (p.97) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | Nova Scotia | New Brunswick |
| House of Commons | Prince Edward Island | |
| Manitoba | ||
| Newfoundland | ||
| Ontario | ||
| Saskatchewan | ||
| Yukon | ||
| British Columbia | ||
| Northwest Territories |
| 64. | Public accounts committees make use of auditors as advisers while preparing the agendas and reports and in briefings prior to their hearings. (p.98) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Manitoba | Nova Scotia | Alberta |
| Newfoundland | Prince Edward Island | House of Commons |
| Ontario | British Columbia | New Brunswick |
| Saskatchewan | ||
| Yukon | ||
| Northwest Territories |
Explanatory Notes
| Manitoba | -- | The Provincial Auditor's Office has acted as advisors when requested. |
| 65. | Auditors discuss the general subject of the format and style of their reports with public accounts committees. (p.99) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | Ontario | Newfoundland |
| House of Commons | Prince Edward Island | Nova Scotia |
| Manitoba | Northwest Territories | |
| New Brunswick | ||
| Saskatchewan | ||
| Yukon | ||
| British Columbia |
| 66. | Auditors prepare their reports with the needs of public accounts committees in mind. (p.99) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| House of Commons | Prince Edward Island | Alberta |
| Manitoba | Newfoundland | |
| New Brunswick | Nova Scotia | |
| Ontario | ||
| Saskatchewan | ||
| Yukon | ||
| British Columbia | ||
| Northwest Territories |
| 67. | Auditors consider issuing separate reports on special studies or comprehensive audits as they are completed. (p.100) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Alberta | House of Commons | New Brunswick |
| Manitoba | Ontario | Newfoundland |
| Saskatchewan | Prince Edward Island | Nova Scotia |
| Northwest Territories | British Columbia | Yukon |
Explanatory Notes
| Alberta | -- | Auditor General Act S.20 provides for special report on important or urgent matters, but not on routine matters. |
| British Columbia | -- | Some special studies are issued on completion. Legislation provides for annual reporting only on other matters. |
| Yukon | -- | Not applicable. |
| 68. | Public accounts committees be given the power to instruct auditors, by resolution, to conduct specific examinations, provided that such assignments do not unduly interfere with the regular duties of the audit offices. (p.101) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| Newfoundland | Alberta | New Brunswick |
| Ontario | House of Commons | Yukon |
| Saskatchewan | Manitoba | British Columbia |
| Northwest Territories | Nova Scotia | |
| Prince Edward Island |
Explanatory Notes
| Alberta | -- | Auditor General Act S.17 gives Executive Council or Assembly that power. |
| British Columbia | -- | See note re: recommendation #38. |
| Manitoba | -- | This is not set out in a mandate of the public accounts committee. However, the Provincial Auditor's Office has and will continue to undertake assignments at the will of the committee. |
| Quebec | -- | According to the Auditor General, his constitutive law does not permit him to influence studies by the request of a committee or to give a reason for his recommendations. |
| Saskatchewan | -- | S.16 (1) Provincial Auditor Act of Saskatchewan. |
| 69. | Public accounts committees discuss with the auditors the most appropriate manner of using the services of the audit offices to follow up committee recommendations. (p.101) |
| IMPLEMENTED | SOMETIMES IMPLEMENTED |
NOT YET IMPLEMENTED |
| House of Commons | Manitoba | Alberta |
| Saskatchewan | Prince Edward Island | New Brunswick |
| Yukon | British Columbia | Newfoundland |
| Northwest Territories | Nova Scotia | |
| Ontario |
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