2000 December Report of the Auditor General of Canada

Tailoring Estimates information for Parliament

Departmental reporting on plans and priorities and on performance to be based on key results and government priorities.

Performance evidence on results, not processes.

Reporting to cover a three-year planning period.

Establishment of government-wide standards for reporting costs.

Proposed requirements should apply to all government departments and entities.

Estimates should contain full disclosure of all relevant information concerning activities, programs or services.

Reporting should cover a three-year period (except for large, non-recurring, capital projects).

Streamlining and consolidation reporting for Parliament

User-friendly electronic access, e.g., make pilot Estimates, performance and planning information sites available on Internet.

Consolidation of departmental reporting.

Provide executive summaries for longer Estimates reports.

Should explore possibility of consolidation of the reporting of activities, programs or services that span more than one department into a single heading.

Reviewing and strengthening parliamentary review processes

Strengthen role of standing committees in the Estimates reporting process by encouraging departments to engage them in reviewing their key results commitments.

Encourage standing committees to review reports on plans and priorities and performance reports.

House of Commons should reconsider the establishment of a standing committee on the Estimates with a mandate to monitor and review the Estimates and the supply process.

House of Commons should reconsider providing more resources to standing committees in order to support the review and analysis of Estimates and performance reports.

Improving information to Parliament on the government's expenditure plans and the use of funds in relation to these plans

Explore the merit and feasibility of integrating the principles of accrual accounting in the budgeting process and spending information in the Estimates.

Establish clear links between information contained in the Estimates and the overall spending plans contained in the budgets.

Review of the Standing Orders to identify the items that would need to be changed in order to implement full accrual appropriations.

House of Commons should consider ways of improving parliamentarians' level of understanding, knowledge, and ability to use financial, budgeting and supply information under full accrual basis.