To achieve more streamlined statutory reporting to
Parliament.
When a statutory report contains the same or less information
than the Estimates or Public Accounts, the Governor in Council
may direct that it be discontinued by virtue of Section 157 of
the Financial Administration Act.
This integration or streamlining of reporting must be in
accord with the purpose, policies and basic disclosure principles
and standards for the various reporting instruments (i.e., Part
III of the Estimates and the Public Accounts) and respect
legislated requirements.
There must be no loss of disclosure to Parliament.
These guidelines apply to all departments required to produce
Part III of the Estimates and Public Accounts.
Order-in-Council submissions for discontinuance must be
submitted to the Governor in Council by the President of the
Treasury Board.
With the concurrence of the responsible Minister, requests
from departments must be sent to the Program Branch and include
documentation demonstrating that the information in the statutory
report is duplicated in the Estimates or the Public Accounts.
The Program Branch will monitor policy requirements and
guidelines through ongoing consultation and assessment of
departmental request.
The following are general references:
Section 157 of the Financial Administration Act as
amended by Bill C-91;
Treasury Board Manual, Communications Volume (Appendix C,
sections 7.2 and 7.3).
Individual departmental legislation will provide the
requirements for statutory reports to Parliament.
Cancellation
This chapter cancels chapter 6-10 of the "Financial
Management" volume dated December 27, 1991.
Enquiries concerning this policy should be directed to your
departmental headquarters. For interpretation of this policy,
departmental headquarters should contact:
Comptroller Sector
Program Branch
Treasury Board Secretariat
Ottawa, Ontario
K1A 0R5
Telephone: (613) 957-7233
Facsimile: (613) 952-9613
Departments should review all requirements for statutory
reports to Parliament in order to determine opportunities for
integration and ensure that the right information is communicated
in the appropriate document consistent with its purpose and the
needs of its intended audience. The various reporting instruments
are described in Annex B.
The requirements for integration will be met only when all the
information in a statutory report is also contained in the
department's Estimates or Public Accounts. To achieve this,
departments may have to undertake the following measures:
- the report to be eliminated or integrated would be adjusted
or edited to take out information inconsistent with its defined
purpose and scope;
- when such information is of public relations or
communications value, it could be published in alternative
non-statutory publications such as annual reviews, departmental
newsletters, press releases, etc.;
- suitable information would be transferred to the Estimates or
Public Accounts and also retained in the report to be
eliminated.
Having done so, the legislative requirement would be satisfied
and the department would have the basis to request discontinuance
of a report.
Treasury Board will proceed by "blanket" Order in Council; an
attached schedule will name the departmental reports that have
been discontinued.
Departments that need to adjust a statutory report to
establish the condition for discontinuance should do so before
the next tabling date for that report. In the case of
departmental annual reports, for example, this will be at various
times throughout the fiscal year dependant on each department's
legislation. Arrangements to add information in Part III of the
Estimates or Public Accounts should be made in consultation with
the Program Branch as part of the normal process of preparing
these documents.
Departments planning to integrate statutory reports with the
Estimates or Public Accounts are advised to consult with the
Program Branch early in the process.
The relevant reporting instruments include the following:
Estimates
Estimates documents convey to Parliament the government's
plans to spend money for defined purposes. Part I provides a
multi-year overview. Part II is prepared mainly to support the
appropriations process for all departments. Part III focuses on
the individual expenditure plan for each department. In
accordance with Treasury Board policy, Part IIIs are designed to
provide "details of planned and actual results, related
expenditures, other performance data useful in justifying
resource requirements and sufficient background information to
provide a basic understanding of each program." (Guide to the
Preparation of Part III of the Estimates, Chapter 1; TB Circular
1982-8, p. 1-2).
Public Accounts
This is "the report of the Government of Canada prepared each
fiscal year by the Receiver General as required by section 64 of
the Financial Administration Act". Its focus is a detailed
accounting of government expenditures in relation to Estimates
previously voted by Parliament.
Departmental Annual Report
A departmental annual report (DAR) is a report on operations
for the most recently completed fiscal year that a minister is
required, normally by the department's enabling statute, to table
before Parliament at a designated time. In accordance with
Treasury Board guidelines, the focus of the DAR should be a
concise, factual account of work done and results achieved.
As a rule, legislation does not specify content requirements
for DARs. However, traditional Administrative Policy Manual
guidelines have been confirmed in the Communications Volume of
the Treasury Board Manual:
"7.2 An annual report required by statute should give a
concise, factual account of the work of the institution during
the subject year and the results achieved. Promotional material
and matters of local interest should be excluded."
This policy reflects the same results orientation as Part III
of the Estimates.
Other Statutory Reports
Other statutory reports for specific elements of a
department's operations, or for boards, commissions, etc., that
have not been constituted as separate departments may also be
required to be tabled by the same minister. The focus is on
specific legislative requirements.
Annual Reviews
Non-statutory annual reviews are published at a department's
discretion and cannot be substituted for statutory reports. Their
focus is usually the information needs of special or general
client groups. They may also contain information of a local or
public relations nature.
The Communications Volume of the Treasury Board Manual
states:
"7.3 In addition to their statutory annual reports,
institutions may publish annual reviews or progress reports
intended for the general or a special public. Unlike statutory
annual reports, these publications may be promotional in
nature.
An annual review may not be used as a substitute for a
statutory annual report, nor can it be combined with such an
annual report. Annual reviews should be planned in accordance
with the guidelines for other publications."
This provides an opportunity for departments wishing to
streamline their DARs to better reflect the intended purpose of
these publications by transferring promotional information to an
annual review.
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