House of Commons Procedure and Practice
Edited by Robert Marleau and Camille Montpetit
2000 Edition — More information …
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18. Financial Procedures

[401] 
Financial Administration Act, R.S.C. 1985, c. F-11, s. 63(1).
[402] 
Financial Administration Act, R.S.C. 1985, c. F-11, s. 63(2).
[403] 
The Public Accounts of Canada are usually deposited with the Clerk of the House and the tabling is recorded in the Journals. (See, for example, Journals, October 18, 1994, p. 801; October 22, 1996, pp. 761-2; October 28, 1997, p. 163.)However, the report has also been tabled by a Minister directly on the floor of the House. (See, for example, Journals, October 31, 1978, p. 94; December 11, 1979, p. 336.) For more information on the tabling of documents, see Chapter 10, “The Daily Program”.
[404] 
Financial Administration Act, R.S.C. 1985, c. F-11, s. 64(1).
[405] 
Constitution Act, 1867, R.S.C. 1985, Appendix II, No. 5, ss. 102-6. See also “Preface to the Financial Statements of the Government of Canada”, Public Accounts of Canada, 1998, p. 1.2.
[406] 
The Treasury Board is a committee of Cabinet chaired by the Minister designated as the President of the Treasury Board. There are five other Ministers on the Board, including the Minister of Finance. The Treasury Board is responsible for the management of the public service, including administrative policy and financial management practices. The Treasury Board also acts as the federal employer and represents the government in all matters respecting the federal workforce. The Treasury Board Secretariat is the central staff agency which serves the Treasury Board. Its executive head is designated as the Secretary of the Treasury Board (McMenemy, pp. 304-5). Since 1993, the Secretary of the Treasury Board has also borne the title of Comptroller General of Canada. The Comptroller General is the federal official responsible for standards of financial controls, reporting systems and program evaluation of federal departments and agencies (McMenemy, p. 52).
[407] 
Financial AdministrationAct, R.S.C. 1985, c. F-11, s. 64(2).
[408] 
“Statement of Responsibility”, Public Accounts of Canada, 1998, p. 1.4.
[409] 
Financial Administration Act, R.S.C. 1985, c. F-11, s. 64(2) and Auditor General Act, R.S.C. 1985, c. A-17, s. 6.
[410] 
“Introduction to the Public Accounts of Canada: Nature of the Public Accounts of Canada”, Public Accounts of Canada 1998, Vol. II, Part I.
[411] 
A Crown corporation is an organization with the structure of a private-sector enterprise but which is established by legislation and is owned by the Crown. Although they report to the legislature through a designated Minister, Crown corporations are not subject to direct ministerial control (McMenemy, p. 73).
[412] 
Financial Administration Act, R.S.C. 1985, c. F-11, ss. 151 and 152. Like the Public Accounts of Canada, this report is usually deposited with the Clerk of the House and the tabling is recorded in the Journals. See, for example, Journals, January 20, 1994, p. 43; December 15, 1994, p. 1074; December 7, 1995, p. 2222; December 10, 1996, p. 989; December 11, 1997, p. 396.
[413] 
McMenemy, pp. 6-7. An officer of Parliament is an appointed official who is responsible to Parliament for carrying out duties assigned by statute. For terms of appointment and tenure of office, see Auditor General Act, R.S.C. 1985, c. A-17, s. 3.
[414] 
An Act to provide for the better auditing of the Public Accounts, S.C. 1878, c. 7, ss. 11-56.
[415] 
An Act respecting the Public Revenue, the raising of loans authorized by Parliament, and the auditing of the Public Accounts, R.S. 1886, c. 29, ss. 21-59; The Consolidated Revenue and Audit Act, 1931, S.C. 1931, c. 27.
[416] 
An Act to Provide for the Financial Administration of the Government of Canada, the Audit of the Public Accounts and the Financial Control of Crown Corporations, S.C. 1951, c. 12, ss. 65-75.
[417] 
Auditor General Act, R.S.C. 1985, c. A-17, ss. 7(2)(b)-(e). In 1995, a point of order was raised in the House about the receivability of the Auditor General’s annual report on the grounds that the Auditor General had exceeded his mandate under the Auditor General Act by including “politically biased statements” about the role of Parliament in relation to the national debt (Debates, October 18, 1995, pp. 15530-1). Speaker Parent responded that he had no authority in regard to matters of law and therefore could neither interpret whether what was contained in the report was in conformity with the criteria set out under the Act nor, consequently, rule the report out of order (Debates, October 25, 1995, pp. 15812-3).
[418] 
Financial Administration Act, R.S.C. 1985, c. F-11, ss. 134(1)-(4). In addition to annual financial audits of those Crown corporations for which the Office is responsible, the Auditor General may carry out special examinations which evaluate whether the systems and practices of Crown corporations provide reasonable assurance that assets are safeguarded, resources are managed economically and efficiently, and operations are carried out effectively (Office of the Auditor General; 1998-99 Estimates; Part III — Report on Plans and Priorites, p. 5).
[419] 
Auditor General Act, R.S.C. 1985, c. A-17, ss. 5 and 6, and Financial Administration Act, R.S.C. 1985, c. F-11, s. 64.
[420] 
Office of the Auditor General; 1998-99 Estimates; Part III – Report on Plans and Priorities, p. 5. See, for example, “Opinion of the Auditor General on the Financial Statements of the Government of Canada”, Public Accounts of Canada, 1998, p. 1.5.
[421] 
Office of the Auditor General; 1998-99 Estimates; Part III – Report on Plans and Priorities, p. 5. Value-for-money audits are sometimes called performance audits.
[422] 
An Act to amend the Auditor General Act, S.C. 1995, c. 43. This act established the position of Commissioner of the Environment and Sustainable Development within the Office of the Auditor General of Canada (“Creation of the Position of Commissioner of the Environment and Sustainable Development”, media release, Office of the Auditor General, December 15, 1995).
[423] 
Auditor General Act, R.S.C. 1985, c. A-17, s. 11. Such authority would be required for the Auditor General to undertake an audit assignment which did not otherwise fall within the statutory authority of the Office. The authority under section 11 is conferred by way of an Order in Council.
[424] 
Auditor General Act, R.S.C. 1985, c. A-17, s. 7(2).
[425] 
An Act to amend the Auditor General Act (Reports), S.C. 1994, c. 32.
[426] 
“Members’ Statements” takes place Monday through Thursday at 2:00 p.m., and Friday at 11:00 a.m. (Standing Order 30(5)). See, for example, Journals, October 7, 1997, p. 85; December 2, 1997, p. 314; April 28, 1998, p. 711.
[427] 
Standing Order 108 (3)(e).
[428] 
A lock-up is a closed-door or in camera information session immediately prior to the presentation of a major initiative, such as a Budget or the Auditor General’s Report. Because the information in the Report is confidential until presented in the House, no copy may be removed from the lock-up before it has been tabled. While Members are free to leave the lock-up at any time, they must agree not to give interviews on or divulge the contents of the Report prior to tabling. Members’ research staff are usually allowed to attend the lock-up; however, they must be sponsored by a specific Member and must remain in the room until the Report has been tabled. On November 27, 1978, a Member contended that the conditions for participating in the lock-up violated his parliamentary privileges. (See Debates, November 27, 1978, pp. 1514-7.) The Speaker stated then, and consistently since, that lock-ups are not a requirement for Members to participate in parliamentary proceedings either in the Chamber or in committee; access or lack of access to a lock-up cannot constitute grounds for a question of privilege. (See ruling of Speaker Jerome, Debates, November 27, 1978, pp. 1518-9; rulings of Speaker Sauvé, Debates, February 25, 1981, p. 7670, and February 26, 1981, p. 7714; and ruling of Speaker Parent, Debates, March 6, 1997, p. 8693.) However, Members may not be prevented from leaving a lock-up room. (See ruling of Speaker Jerome, Debates, November 27, 1978, p. 1515.)
[429] 
Auditor General Act, R.S.C. 1985, c. A-17, ss. 7(1), 8 (1) and 19(2). The authority to submit several reports was conferred by way of An Act to amend the Auditor General Act (reports), S.C. 1994, c. 32. The Office of the Auditor General views the authority for additional reports as an opportunity to improve the timeliness and relevance of the information it provides to Parliament. Efforts are made by the Auditor General to table the documents one month before a scheduled adjournment of the House and no sooner than two weeks after the House resumes sitting (“Foreword”, Report of the Auditor General of Canada, May 1995, p. 5).
[430] 
Auditor General Act, S.C. 1994, c. 32, ss. 2(4) and (5).
[431] 
See, for example, 1995 Report, Journals, May 11, 1995, p. 1463; October 5, 1995, p. 2002; November 21, 1995, p. 2136; and 1996 Report, Journals, May 7, 1996, p. 307; September 26, 1996, p. 683; November 26, 1996, p. 918. In 1997, a general election delayed the tabling of the spring volume, with the result that both the April and October volumes were tabled in the fall as Volume 1. Volume 2 was tabled in December (Journals, October 7, 1997, p. 85; December 2, 1997, p. 314).
[432]
Chapters are numbered sequentially by year, not by volume.
[433] 
Standing Order 108(3)(e). See also Chapter 20, “Committees”.
[434] 
A commitment to having a Member of the Official Opposition chair the Public Accounts Committee was made in the 1958 Throne Speech (see Debates, May 12, 1958, p. 6). See also remarks by Prime Minister John Diefenbaker, Debates, May 13, 1958, p. 34. See also Ward, pp. 218-9.

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