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HAFF Committee Report

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Committee Report

APPENDIX 4

FOLLOW-UP ON THE RECOMMENDATIONS CONTAINED IN THE CATTERALL -WILLIAMS AND IPAC REPORTS

IRPP 2 ISSUES FOR DISCUSSION

(From Proposals to Improved Financial Reporting Sub-Committee)

CATTERALL-WILLIAMS REPORT RECOMMENDATIONS

Bold = substantially addressed
Bold italics = partially addressed

RECOMMENDATIONS FROM IPAC ROUNDTABLES 99ⁱ

Tailoring Estimates for Parliamentary Needs:

Stable reporting structure, both results and costs
Balance information and describing governments contribution
Standards for reporting cost
Planning describe results and costs over 3-year period
Collective results reporting
Societal context information

23. Evaluation frameworks for new programs be provided in Estimates or legislation

24. DPRs include status reports on evaluations

33. TBS prepare (in consultation with MPs) a concise, comprehensive info package on Estimates, supply and financial management

34. All documents with financial info include a concise explanation of content and use

41. Tax expenditure reports provide user-friendly information for committees

43. Provide summary of status of loan guarantees in Estimates documents

46. Revenues and sources continue to be listed in Estimates reports

1.1) Reporting on performance and planning be made more user-friendly by:

developing highlights/summary documents to complement Estimates reports;
providing briefings to committee members;
developing innovative ways to facilitate access to information through the Internet;
providing broader societal and other trend information as a context for deliberations;
investigating ways to provide information to citizens through the Internet.

1.2) Reports communicate achievements and under-achievements.

1.3) Where appropriate, reports include clear, concise statements of plans and performance using a 2 to 3-year horizon.

1.5) Performance information encompass accountability and policy perspectives, rather than detailed management and operational data.

Streamlining & Consolidating Reporting:

Convenient electronic information
DPR/RPP reference related information
Executive summaries
Cyclical reporting for small agencies

29. DPRs and RPPs refer to actions re standing committee reports

32. DPRs and RPPs address outstanding issues raised in OAG reports

40. Department of Finance be required by Statute to report annually on tax expenditures

1.4) Reports be organized to cascade from a high level of generality into the detail.

1.6) Where possible, comptrollership pilot departments experiment with modifications to information packaging.

Reviewing and Strengthening Processes:

Provide for on-going improvement process in cooperation with Parliament
Standing committee discussion and feedback on departmental key results
Procedures to encourage parliamentary review of DPRs and RPPs

1-13. Create a new Estimates Committee

19. Committees make full use of planning and performance reports to review Estimates

20. DPRs be tabled by October 1

21. Annual plans include future challenges and alternative directions

22. Committees present alternative future directions for consideration

25. Committees be given authority to do cyclical reviews of programs and spending

26. Pre-budget consultations take into account committee views on departmental plans

27. Chairs of committees be invited to present on dept’l plans at pre-budget consultations

28. Minister of Finance respond to committee reports on dept’l plans as part of the budget

30. Committee review of Estimates be held in a room with TV facilities

31. Committees invite interest groups and the public to present views on dept’l estimates, performance and plans

42. Tax expenditures be subject to thorough cyclical review

49-51. TBS develop guidelines for senior officials appearing before committees, consult with MPs, and submit guidelines to Estimates committee for review and endorsement

3.1) The collegiality of committees be improved by encouraging Ministers to be part of the committee or attend for the purpose of listening, rather than just presenting;

3.2) Committees be used to participate in larger societal goal-setting exercises, particularly around horizontal issues;

3.3) TBS work with comptrollership pilot departments to test the viability of using a committee to assist in developing or reviewing key measures and objectives.

3.4) Pilots be used to explore ways of providing information that would assist committees in performing new roles.

3.5) Committees engage citizens in discussion of results, planning and performance information.

2.1) Committees be more actively engaged in the horizontal processes through a planning and reporting pilot involving an inter-departmental and/or federal-provincial issue.

2.2) A pilot be undertaken on an issue that has significant partnership involvement to determine how best to involve partners in goal setting and performance reporting.

2.3) Bring together relevant committees for a session on developing or reviewing key measures and objectives for a cross-cutting, inter-departmental issue.

2.4) In conjunction with this pilot, establish reporting by all departments and partners.

Improving the Financial Accountability Framework:

Review and rationalize Public Accounts in context of shift to accrual accounting and broader Parliamentary Reporting

Consult on when and how to best introduce aspects of an accrual orientation to appropriations

Improve clarity of links in expenditure plans from the Budget through to the Main and Supplementary Estimates; and simplify supporting information to better explain the resources used to achieve the results described.

35. Set up 10-year review schedule for all statutory expenditure legislation

36. Submit all statutory expenditure legislation to committees for review

37. Estimates committee co-ordinate and support review of statutory expenditure legislation

38. Improve quality of program evaluation for statutory expenditure programs

39. Legislation for new statutory programs include 5-year parliamentary review

44. Estimates committee review the practice of vote-netting on urgent basis

45. Variances in vote-netted revenues be explained in Supplementary Estimates

47. TBS report proposed changes to vote and control structure to Estimates committee

48. Estimates committee examine information on capital and operating expenditures

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^{i The IPAC recommendations were structured around three key themes (indicated by the number before the decimal):

Further Improvements to Reports and Reporting Processes;
Horizontal Planning and Reporting; and,
Re-energizing Committees}