Opening Statement to the Standing Committee on Health

Bill C-56
An Act respecting assisted human reproduction

Madam Chair, we would like to thank you for inviting us to assist you in your deliberations on Bill C-56, An Act respecting assisted human reproduction. I have with me today Dr. Alan Gilmore, Principal, who will be pleased to answer questions on regulatory matters. My remarks today will focus on accountability issues.

The Office of the Auditor General does not comment on policy matters, and it is not our practice to comment on specific items in draft legislation. We may, however, be able to assist members of the Committee with some of the issues related to Bill C-56, such as the accountability to Parliament of the new Assisted Human Reproduction Agency of Canada.

Clause 74 of the Bill adds the Agency to Schedule II of the Financial Administration Act. The Agency will be a departmental corporation, meaning that the Auditor General has the full mandate for value-for-money audit, and will also be responsible for the financial audit of the Agency.

The use of a board as a governing body is one of the main ways a departmental corporation differs from a department. The Agency will be governed by a board of directors whose members will work part-time, and will be appointed by the Governor in Council, to reflect, as far as possible, a range of backgrounds and disciplines relevant to the Agency's objectives. Deputy ministers (or their designates) of federal and provincial health departments will also attend board meetings and are entitled to speak on any matter being considered.

There is only limited mention of accountability provisions in the Bill itself. However, because of the Agency's designation as a departmental corporation in the Financial Administration Act, the Agency will be subject to the various accountability mechanisms that apply to regular departments. These include the Report on Plans and Priorities, the Departmental Performance Report, and all Treasury Board policies that apply to entities defined as departments for purposes of the Financial Administration Act. Likewise, the Agency is being added to the schedules of government institutions to which the Access to Information Act and the Privacy Act apply.

The Report on Plans and Priorities and the Departmental Performance Report, as Estimates documents, contain important information on performance that is essential for effective parliamentary scrutiny of government expenditures. The Report on Plans and Priorities establishes performance expectations and outlines the general direction the minister wants the department to take during the Estimates year and the next two years. The Departmental Performance Report provides information on the results actually achieved in serving Canadians.

A good performance report tells the agency's performance story. It tells Parliament the difference the agency has made for Canadians, by presenting a coherent picture of performance. Good performance reporting is fundamental to effective accountability to Parliament.

As a starting point, it is important to be clear on the purposes and objectives of the organization. This provides the basis for producing a good performance report that should meet a number of requirements. It should clearly set out relevant information about the organizational context and strategic outcomes. In terms of information on performance, parliamentarians should expect four things:

• clear and concrete performance expectations—focussing on outcomes, that is, on results for Canadians;
• key results reported against expectations—demonstrating the agency's contribution to reported results;
• reliability of performance information is supported—ensuring accuracy;
• use of performance information is demonstrated—improving results.

The new Agency will operate within the well-defined accountability framework for government departments. However, like other departments and agencies, it must also meet the challenge of good performance reporting to Parliament.

Madam Chair, that concludes my opening statement, and we would be pleased to answer the Committee's questions.