TABLE OF CONTENTS
REPORT
PREFACE
I. INTRODUCTION
- A. Guiding Principles
- B. A Glossary of Terms
II. THE ORIGIN AND EVOLUTION OF THE BUSINESS OF SUPPLY
- A. General Background
- B. Confederation
- C. Procedural Amendments prior to 1968
- D. 1968 Amendments
- E. Post-1968 Procedural Changes
III. NEW PROCEDURES: NEED AND OPPORTUNITY
- A. Criticism of the Current Procedures
- 1. Previous Parliamentary Study
- 2. Comments from Witnesses
- 3. Responses from Current Members of Parliament
- B. Changes in the Government's Expenditure Management System
- C. The Improved Reporting to Parliament Project
- D. Changes to the Standing Orders
- E. The Needs and Expectations of Canadians
IV. COMPLETING THE CIRCLE: NEW PROCEDURES FOR
THE BUSINESS OF SUPPLY
- A. The Role of Standing Committees
- 1. New Structures
- a. A Committee to Monitor and Review the Estimates and Supply
Process
- b. The Relationship between an Estimates Committee and Other
Standing Committees
- c. Crown Corporations
- d. Overall Government Expenditures: The Forty-Thousand-Foot
View
- e. Televised Proceedings
- f. Staff Resources
- g. Assessment of the Proposed Committee's Mandate and
Performance
- h. The Basic Costs Associated with the Creation of a Single
Estimates Committee
- i. Committee Membership
- 2. New Tools
- a. The Ability to Reallocate Funds
- b. The Ability to Consider Plans and Performance
Separately
- c. The Ability to Consider Alternative Directions
- d. The Ability to Assess New Programme Proposals
- e. Long-Term Review of Existing Programmes
- f. The Reporting Deadlines for the Departmental PlansDocuments
- g. The Reporting Deadlines for the Main Estimates
- 3. New Incentives
- a. Consideration of Committee Reports on Plans andPerformance
- b. A Higher Profile for Review of the Estimates
- 4. New Approaches
- a. Reporting on Departmental Plans and PerformanceDocuments
- b. Linking Policy to Expenditure
- c. Knowing and Applying the Rules
- d. The Greater Use of Dissenting Reports
- e. Adopting Approaches Used by Other Committees
- f. Seeing the Estimates as the End of the Process
V. IMPROVED SUPPORT FOR COMMITTEES AND MEMBERS
- A. The Role of the Office of the Auditor General
- B. Information on the Estimates and Supply Process
VI. THE SCOPE OF PARLIAMENTARY FINANCIAL REVIEW
- A. Statutory Expenditures
- B. Tax Expenditures
- C. Loan Guarantees
- D. Net vs Gross Amounts
- E. The Vote Structure and Information on Capital and
Operating Expenditures
VII. SUPPLY DAYS
VIII. THE ACCOUNTABILITY OF MINISTERS AND DEPUTY
MINISTERS
IX. THE CONFIDENCE CONVENTION AND THE BUSINESS
OF SUPPLY
X. PARLIAMENTARY ATTITUDES TOWARDS SUPPLY AND
EXPENDITURE
XI. CONCLUSION
LIST OF RECOMMENDATIONS
APPENDIX I (List of Witnesses, 35th Parliament / 1st Session
1995)
APPENDIX II (List of Witnesses, 35th Parliament / 2nd Session1996-97)
APPENDIX III (The Estimates and Supply Cycles)