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PACP Committee Report

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Summary: What the Protocol Means

For Parliament, the public service, the government, and the public at large:

  • No new statutory powers or authority are given by the accounting officer approach to Deputy Ministers and heads of agencies or any other public servants.
  • This protocol codifies and clarifies practices for the accountability for the existing statutory and delegated powers of accounting officers — the Deputy Ministers and heads of agencies.
  • The accounting officer approach does not diminish the responsibility or accountability of Ministers to Parliament.

For the Public Accounts Committee (PAC):

  • The PAC examines matters of administration, economy and efficiency in the use of funds.
  • The Committee inquires into issues raised in the reports of the Auditor General.
  • The Committee does not examine the merits or defects of policies.
  • The main witnesses before the Committee are accounting officers — Deputy Ministers and heads of agencies.

For Accounting Officers:

  • Accounting officers should ensure that financial administration in their department or agency meets the standards of compliance and prudence and probity.
  • Accounting officers answer as the holders of responsibilities in their own right before the PAC.
  • Accounting officers should be fully briefed and prepared for questioning as the responsible officials before the PAC.

For Members of the PAC:

  • Questions should be relevant to the responsibilities and accountabilities of Accounting officers.
  • Members should bear in mind that they are studying the actions of Canada’s non-partisan public service.

For the Chair of the PAC:

  • The Chair of the PAC should ensure that members are aware of the responsibilities and accountabilities of accounting officers.
  • The Chair of the PAC should ensure that proceedings remain focused on the issues and topics under study.

For Ministers:

  • Ministers are accountable to Parliament for the general management and direction of their departments.
  • Ministers may provide general direction in areas where the accounting officers possess statutory responsibility, but cannot provide direction on specific activities in these areas.

For the Treasury Board:

  • The Treasury Board should provide departments with a clear sense of the government’s management expectations and provide Parliament with the assurance that effective internal management systems are in place.
  • The Treasury Board should ensure that accounting officers are fully informed of their responsibilities and their accountability before the PAC, and their duty to be properly briefed for the attendance before the Committee.