PACP Committee Report

RECOMMENDATION 1

That deputy ministers be designated as accounting officers with responsibilities similar to those held by accounting officers in the United Kingdom. Features of this arrangement must include, but not limited to, the following:

The personal duty of signing the financial accounts described in his or her letter of appointment.

The personal responsibility for the overall organization, management and staffing of the department and for department-wide procedures in financial and other matters.

Ensuring that there is a high standard of financial management in the department as a whole.

Personal responsibility for all powers and authorities either delegated or directly held.

Ensuring that financial systems and procedures promote the efficient and economical conduct of business and safeguard financial propriety and regularity throughout the department.

Ensuring that the department complies with parliamentary requirements in the control of expenditure with particular attention ensuring that funds are spent only to the extent and purposes authorized by Parliament ^[1].

As accounting officers, the personal responsibility of deputy ministers for negligence and wrongdoing does not diminish over time.

RECOMMENDATION 2

That as accounting officers, deputy ministers be held to account for the performance of their duties and for their exercise of statutory authorities before the House of Commons Standing Committee on Public Accounts; and

RECOMMENDATION 3

That the following procedures be adhered to when deputy ministers (as accounting officers) are in disagreement with their ministers regarding administration and operation of their departments:

The deputy minister must inform the minister if he or she has objections to a course of action proposed by the minister.

If the minister still wishes to proceed, the deputy minister must set out his or her objections to the course of action in a letter to the minister stating the reasons for the objections and the deputy minister’s duty to notify both the Auditor General of Canada and the Comptroller General of Canada.

If the minister still wishes to proceed, he or she, must instruct the deputy minister in writing to do so.

If instructions to proceed are received in writing, the deputy minister must send copies of the relevant correspondence to both the Auditor General of Canada and Comptroller General of Canada ^[2].

RECOMMENDATION 4

That the government endeavour to retain deputy ministers in their positions for periods of at least three years; however their responsibilities are in no way diminished should their tenure be less than the recommended three years.