House of Commons Standing Committee on Public Accounts

House of Commons Standing Committee on Public Accounts
Name	House of Commons Standing Committee on Public Accounts
Legislature	Parliament of Canada
Type	Standing committee
Chamber	House of Commons of Canada
Jurisdiction	Public accounts and expenditures
Established	1867

House of Commons Standing Committee on Public Accounts is a parliamentary committee that examines public expenditure, audit findings, and administrative accountability through review of reports and testimony from officials. The committee draws on work by the Auditor General of Canada, consults departments such as Finance Canada, and holds hearings involving deputy ministers, deputy heads, and crown corporations like Canada Post Corporation, CBC/Radio-Canada, and Export Development Canada. Membership spans party lines from leaders of the Liberal Party of Canada, Conservative Party of Canada, New Democratic Party, and occasionally the Bloc Québécois.

Mandate and Jurisdiction

The committee’s mandate derives from the Standing Orders of the House of Commons of Canada and is guided by precedent set in reviews of reports by the Auditor General of Canada, the Office of the Auditor General (Canada), and orders-in-council. It examines the Public Accounts of Canada, reviews financial statements prepared by the Receiver General for Canada, and scrutinizes implementation of recommendations affecting agencies such as Employment and Social Development Canada, Indigenous Services Canada, Public Services and Procurement Canada, and Veterans Affairs Canada. Jurisdictional practice aligns with the oversight roles exercised by committees in other Westminster systems like the British House of Commons Public Accounts Committee, the Australian Senate Finance and Public Administration Committee, and the New Zealand Public Accounts Committee.

History and Evolution

Originating after Confederation in 1867 alongside the formation of the Parliament of Canada, the committee evolved through engagements with figures such as auditors-general like John Langton and institutional reforms following commissions such as the Gomery Commission in the 2000s. Its procedures adapted during crises involving entities like the Canada Employment Insurance Commission and in response to legislative changes such as amendments to the Financial Administration Act. Over time the committee incorporated practices from inquiries like the Royal Commission on the Economic Union and Development Prospects for Canada and modeled hearing techniques seen in inquiries such as the Air India Inquiry.

Membership and Structure

Membership is drawn from members of the House of Commons of Canada appointed by the Board of Internal Economy, reflecting party representation including leaders from the Liberal Party of Canada, Conservative Party of Canada, New Democratic Party, and sometimes the Green Party of Canada or Bloc Québécois. The committee elects a chair and vice-chairs, follows procedural guidance from the Speaker of the House of Commons (Canada), and coordinates with clerks from the House of Commons Table Research Branch and the Legislative Services Branch. Staff support mirrors that provided to other key committees such as the Standing Committee on Finance and the Standing Committee on Procedure and House Affairs.

Functions and Activities

The committee conducts public hearings, examines testimony from departmental heads including the Privy Council Office, reviews financial and performance audits from the Office of the Auditor General (Canada), and issues recommendations to departments like Health Canada and Transport Canada. Activities include study of consolidated financial statements, follow-up on recommendations to Canada Revenue Agency, review of value-for-money audits affecting crown corporations such as Via Rail Canada, and examination of contingency funds and estimates presented by Treasury Board of Canada Secretariat. It uses tools similar to those of the United Kingdom Public Accounts Committee and engages with stakeholders including leaders of the Canadian Institute of Chartered Accountants and professors from institutions like the University of Toronto and McGill University.

Notable Reports and Investigations

The committee has led inquiries and published reports relating to high-profile matters involving (Canada Revenue Agency audits, program delivery at Indigenous Services Canada, procurement at Public Services and Procurement Canada), and follow-up on audit findings concerning entities such as Canada Pension Plan Investment Board and Employment and Social Development Canada. Its investigations intersected with episodes involving the Sponsorship Scandal and implementation reviews of major programs like the Canada Emergency Response Benefit and the Goods and Services Tax administration. Reports have influenced reforms reflected in instruments such as amendments to the Financial Administration Act and directives issued by the Treasury Board of Canada Secretariat.

Relationship with the Auditor General and Government Bodies

The committee maintains a formal working relationship with the Auditor General of Canada and the Office of the Auditor General (Canada), relying on performance audits, value-for-money studies, and special examinations to frame questions for testimony from deputy ministers and heads of crown corporations including Export Development Canada, Business Development Bank of Canada, and Atomic Energy of Canada Limited. It summons officials from departments such as Global Affairs Canada, Department of National Defence, and Immigration, Refugees and Citizenship Canada to explain responses to audit recommendations, and collaborates with the Treasury Board of Canada Secretariat and the Receiver General for Canada to follow up on implementation and accountability measures.

Category:Parliament of Canada committees Category:Public finance