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LIST OF RECOMMENDATIONS
The Subcommittee recommends:
A Committee to Monitor and Review the Estimates and Supply Process
That the Standing Orders be amended to create a Standing Committee on the Estimates with a mandate to monitor and review the Estimates and supply process and related matters, and the work of the standing committees on the Estimates referred to them. (p. 28)
That the Standing Committee on the Estimates be specifically empowered to report to the House on the Estimates and supply process on at least an annual basis. (p. 28)
That the Standing Committee on the Estimates be authorized to undertake reviews of certain Estimates, issues involving government-wide expenditure, and proposed expenditures on a programme basis when more than one department or agency is responsible for delivery when desirable, with the agreement, support, and cooperation of the appropriate standing committees. (p. 29)
That upon request, the Standing Committee on the Estimates provide advice, support, and information to standing committees engaged in the review of the Estimates. (p. 30)
That standing committees, when reporting on the Estimates, report to the House any concerns they may have regarding the format of the Estimates or the Estimates process, and any such reports to be deemed permanently referred to the Standing Committee on the Estimates. (p. 30)
That the Standing Committee on the Estimates be authorized to undertake periodic reviews of the mechanisms used by Crown corporations to report to Parliament and the adequacy of the means by which they receive appropriations from Parliament. (p. 32)
That the Standing Committee on the Estimates be authorized to undertake, with the agreement, cooperation and participation of the appropriate standing committees, periodic reviews of the role, mandate, expenditures, and expenditure regimes, either collectively or individually, of Crown corporations within the structure of the Canadian federal government.(p. 32)
That the Standing Committee on the Estimates coordinate its activities with the Standing Committee on Finance and the Standing Committee on Public Accounts and, that from time to time, and when appropriate, it sit jointly with either or both of these committees to examine such broad issues as government-wide expenditure and revenue generation. (p. 33)
That the Standing Committee on the Estimates be given a permanent mandate to televise its proceedings. (p. 35)
That the Standing Committee on the Estimates be provided with a small, permanent, dedicated research staff. (p. 35)
That the mandate, objectives, and effectiveness of the Standing Committee on the Estimates be subject to review no later than two supply cycles after the Committee's inception. (p. 37)
Committee Membership
That if or when some rotation of committee membership must take place, the need to maintain a workable level of expertise on committees be taken into account. (p. 39)
That every effort be made to avoid the practice of substituting members on committees while committees are engaged in the study of the Estimates.(p. 39)
New Tools: The Ability to Reallocate Funds
That standing committees studying the Estimates be permitted to report to the House proposing the reallocation of up to a maximum of 5 percent within each of the Estimates referred to them. (p. 42)
That standing committees, when they propose the reallocation of funds, justify their proposals with evidence that is clear and supportable. (p. 42)
That the Standing Orders be amended in order to give Government the option of bringing in a modified Royal Recommendation to cover a reallocation proposed by a standing committee. (p. 42)
That when Government rejects or varies committee proposals that funds be reallocated, it table the reasons no later than two parliamentary sitting days before the last allotted day of the supply period in question. (p. 42)
That changes to the Standing Orders permitting standing committees to propose reallocations be subject to review on the expiry of two supply cycles. (p. 43)
The Ability to Consider Plans and Performance Separately
That standing committees make full use of information on departmental plans and performance in conjunction with their study of the Estimates.(p. 45)
That reports on departmental peformance be tabled in the House for automatic referral to the appropriate standing committees no later than1 October. (p. 45)
The Ability to Consider Alternative Directions
That when they present their annual plans documents, departments and agencies inform committees of alternative directions, including forecasts of the challenges that departments and agencies expect to confront in the future, beyond the upcoming fiscal year for consideration. (p. 47)
That committees be encouraged to put forward alternative future directions for consideration, both during meetings with departmental officials and in their reports on departmental plans. (p. 47)
The Ability to Assess New programme Proposals
That the evaluation frameworks for all new programmes be provided to standing committees, either in the Part IIIs of the Estimates, or in the information supplied when legislation initiating new programmes is being reviewed. (p. 48)
That performance documents include status reports on ongoing evaluations conducted on new and existing programmes, including those involving statutory expenditure, as well as reports on evaluations that have been completed. These reports should include references to the progress of the evaluation process itself. (p. 48)
Long-Term Review of Existing Programmes
That standing committees be given the explicit authority to undertake cyclical reviews of, and reports on, broad areas of existing programmes and programme spending. (p. 49)
New Incentives: Consideration of Committee Reports on Plans and
Performance
That Standing Order 83.1 be amended by adding a sub-section to the effect that if the Standing Committee on Finance decides to hold a pre-Budget consultation, it take into account the reports of standing committees on departmental plans as part of this process. (p. 52)
That, as part of its pre-Budget consultations, the Standing Committee on Finance give priority to inviting chairs of standing committees, and the chair of the new Standing Committee on the Estimates in particular, to appear before it as witnesses to present views contained in committee reports on departmental plans. (p. 52)
That the Minister of Finance include a response to standing committee reports on departmental plans in the supporting documents that accompany the Budget. (p. 53)
That as part of their plans and performance documents, departments and agencies regularly include a reference to previous committee reports on past plans and performance, or to any committee report to Parliament, with specific attention devoted to steps taken in response to the views of Members of Parliament as expressed in standing committees. (p. 53)
A Higher Profile for Review of the Estimates
That when standing committees review the Estimates, they endeavour to hold at least one meeting in a room with television facilities. (p. 54)
That when standing committees review the Estimates and departmental plans, they should endeavour to invite interested groups or members of the public to either appear before them as witnesses or to present them with submissions outlining their views on departmental estimates, plans, and performance. (p. 54)
Improved Support for Committees and Members
That departments and agencies include in their plans and performance documents specific references to outstanding issues contained in the reports and audits of their activities conducted by the Auditor General of Canada. These references should include a list of the recommendations made by the Auditor General, a list of recommendations made by the Standing Committee on Public Accounts (when appropriate), and a brief but detailed discussion of the actions taken in response as well as the results achieved as a consequence. (p. 60)
That Treasury Board Secretariat prepare, in consultation with Members of Parliament and chairs of standing committees, a concise, comprehensive information package on the Estimates and supply process and government financial management generally for the use of Members. (p. 61)
That all documents providing financial information to Parliament, including Part IIIs of the Estimates and the proposed plans and performance documents, include a concise introductory statement on their content and use. (p. 61)
The Scope of Parliamentary Financial Review: Statutory Expenditures
That the Government establish a schedule for the review, preferably over the next ten years, of all existing underlying statutes that affect the size of statutory expenditures. (p. 64)
That the Government, in accordance with the schedule that has been established, submit the statutes underlying statutory expenditure to the appropriate standing committees for review and report back to the House of Commons. (p. 64)
That the Standing Committee on the Estimates coordinate and support the review by standing committees of the underlying statutes that support statutory expenditures, that it review the reports produced, and report its own conclusions. (p. 64)
That the Government take all possible measures to improve the quality of programme evaluations conducted in areas involving major statutory expenditure and to ensure that these evaluations are provided in a timely manner to committees reviewing statutory programmes. In particular, evaluations must articulate the public policy objectives, address the question of whether or not these objectives are being met, whether the programme is being efficiently managed, and whether there are alternative means of meeting the same policy objectives. (p. 65)
That all legislation for new statutory programmes contain a provision for parliamentary review at a minimum of five years following their introduction and on a cyclical basis thereafter. (p. 66)
Tax Expenditures
That there be a requirement written into statute that the Department of Finance prepare a report on tax expenditures for each fiscal year and that this report be laid before the House of Commons by the Minister of Finance on or before 31 December following the end of that fiscal year. (p. 66)
That the annual information on tax expenditures be provided in a format that lends itself to use by standing committees in their examination of the Estimates and should include specific references to the nature and amounts of these expenditures and an articulation of their public policy goals. (p. 67)
That there be a thorough review based on a schedule established by Government, and conducted on a periodic basis thereafter, of all tax expenditures focusing on whether they are meeting the public policy objectives that have been established for them, on whether they are being efficiently managed, and whether there are alternative means of meeting these policy objectives. (p. 67)
Loan Guarantees
That those departments and agencies authorized to provide loan guarantees include, in their Estimates, summary information on the status of all their outstanding loan guarantees, the potential liabilities they represent, explicit statements of the policy goals such loans are meant to achieve, and whether these are alternative means of meeting these policy objectives.(p. 68)
Net vs Gross Amounts
That the Standing Committee on the Estimates review the practice of vote-netting within the context of the Parliamentary financial control framework on an urgent basis and that this issue be resolved prior to the tabling of the Estimates for fiscal year 1999-2000. (p. 70)
That when trends indicate that revenues credited to departmental votes will either exceed or fall below forecasts, this information, together with explanations, be provided to Parliament in the Supplementary Estimates tabled during the supply period ending March 26. (p. 71)
That departmental revenues continue to be listed, along with their sources, in the Estimates documents. (p. 71)
The Vote Structure and Information on Capital and Operating Expenditures
That Treasury Board Secretariat report the implications and any possible recommendations of its study on the vote and control structure to the new Standing Committee on the Estimates prior to any changes being made.(p. 72)
That the Standing Committee on the Estimates examine the information supplied to Parliament on capital and operating expenditures. (p. 72)
The Accountability of Ministers and Deputy Ministers
That Treasury Board Secretariat develop a set of guidelines to be used by senior public servants when appearing before standing committees of the House of Commons with regard to the Estimates, and departmental plans and performance reports, and that those guidelines be made available to committee members. (p. 74)
That, as part of the process of drafting a set of guidelines for senior public servants appearing before committees to discuss Estimates, plans and performance reports, Treasury Board Secretariat consult with Members of Parliament. (p. 74)
That when the guidelines for senior public servants have been developed, they be submitted to the Standing Committee on the Estimates for study and endorsement. (p. 74)
The Confidence Convention and the Business of Supply
That Government invoke confidence sparingly with respect to Supply, and in particular, on allotted days when motions before the House are not directly related to supply and in those instances in which standing committees propose reductions to their Estimates. (p. 79)
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