THAT the government put in place a stable structure for reporting on results and costs. This structure will be based on aligning groups of departmental activities with related key results commitments.

THAT departments report on performance in a way that:

1. provides evidence on results in relation to previous commitments to results;
2. explains how government activities and decisions have contributed to the reported results; and
3. notes areas of under-achievement and lessons learned.

THAT minimum standards for reporting costs be established in an effort to ensure that performance reports:

1. provide information on the costs related to a key results commitment (note, in some cases, closely related commitments are grouped together in a key results area);
2. include all departmental costs directly related to each result (without double-counting);
3. for results that are the product of multi-year projects or a stream of initiatives over several years, explain the investment over time; and
4. for results to which activities of other programs or departments have contributed in a substantial ways, explain the nature of this contribution and its cost.

THAT planning reports cover a 3-year period to encourage departments to focus on long-term results commitments and the steps (specific results planned over the 3-year period) needed to get there. Where informative, reports may encompass a longer period.

THAT "collective results", results tied to issues that span several departments, be reported by:

1. describing the related results in other departments; and,
2. reporting on collective results of important initiatives in the annual government-wide report on performance.

THAT the government continue to provide information on societal indicators, in both the Department Performance Reports and the annual government-wide report on performance, to provide a context for interpreting performance information.

THAT the government provide a central electronic site through which all information related to the Estimates can be easily accessed by Parliamentarians and members of the public. This electronic site should be made a formal part of the Estimates reporting process.

THAT Reports on Plans and Priorities and Departmental Performance Reports be the primary source for results-based reporting, and therefore include references to all related government results-based planning and performance reports.

THAT a 2-page executive summary be included in all lengthy Departmental Performance Reports and Reports on Plans and Priorities.

THAT small agencies with a stable mandate and workload, table Reports on Plans and Priorities on a 3-year cycle (rather than annually), subject to prior agreement between the responsible Minister and the relevant parliamentary standing committee(s). Any small changes in plans could be included in the annual Departmental Performance Report.

THAT the government continue to seek ways of improving reporting to Parliament by:

1. initiating pilot projects, in consultation with Parliament, to continue to experiment with and improve reporting approaches; and
2. periodically (e.g. every two years) reviewing initiatives relating to Improved Reporting to Parliament with the Standing Committee on Procedure and House Affairs, to confirm or further explore changes.

THAT departments engage parliamentarians, in particular their parliamentary Standing Committees, in reviewing key results-commitments and the approaches they propose to demonstrate performance.

THAT standing committees be encouraged to review Departmental Performance Reports (DPRs) and Reports on Plans and Priorities (RPPs), and that the Standing Committee on Procedure and House Affairs track the nature and results of these reviews.

THAT the government review the effect of accrual accounting on the presentation of information in the Public Accounts as well as explore other opportunities that may exist to improve and rationalise information provided.

Proposal 4.2

THAT the government explore the merit and feasibility of having Parliament authorise expenditures on a full accrual basis drawing on best practices and lessons learned from other jurisdictions, and in consultation with parliamentarians.

To improve and streamline the information provided to Parliament in the Main and Supplementary Estimates in a way that provides a clearer link between Planned Spending in the Budget and the spending authorities sought from Parliament; and that increases the focus on the linkages between costs and results.