Information for Parliament

Departmental Reporting

Assistant Auditor General: Ronald Thompson
Responsible Auditor: Jeff Greenberg


Main Points

6.1 In the early 1980s, the government reformed the Estimates and introduced a new package of information for Parliament on departmental spending: Part III of the Estimates. This change led to considerable improvement in reporting, but, as was generally agreed, it was limited to annual spending.

6.2 Yet the business of government is complex and the instruments it uses are varied, only some of which are reflected through annual spending. Parliament should expect and receive a regular accounting on the exercise of the entire business of government: in a phrase, global stewardship. The Part IIIs should change to meet this proposed global stewardship paradigm, and they should be produced and reported on a cycle that could vary among departments.

6.3 Both parliamentary committees and government departments would be better served by these cyclical, in-depth reviews of departmental "global stewardship" within the current system of annual parliamentary approval of the Estimates.

6.4 While this method of reporting would mean more and better information, it need not mean more printed text. Existing technology provides an emerging opportunity to produce shorter, stewardship-based printed Part IIIs with additional information stored in electronic libraries. This additional information would be updated at least annually and made available on request, electronically and in printed form.

6.5 Accounting for "global stewardship" does not end with a better Part III. Ministers' speeches, answers to questions in Parliament, testimonies before committees by ministers and officials are all occasions to satisfy the need for disclosure by government. The quality of reporting should be a preoccupation of the mind, in living up to the ideals of responsible government.