Opening Statement to the Standing Committee on the Status of Women

Review of Estimates Documents

4 November, 2004

Richard Flageole, FCA
Assistant Auditor General

Madam Chair, thank you for the opportunity to discuss with your Committee the review of the Estimates documents. With me today is Mr. Tom Wileman, Principal.

We have reported a number of times on the Estimates documents, most recently in our December 2000 Report, Chapter 19; our April 2002 Report, Chapter 6; and our May 2003 Report, Chapter 1. Many of our chapters also comment on how well departments report on the performance of the programs we have audited.

Overall, we have been disappointed by the slow progress of the government in improving its reporting of plans and performance to Parliament. We found:

• statements of intended results that were often not clear and concrete;
• too much reporting of activities rather than results;
• poor linking of activities to the reported outcomes;
• little discussion of the reliability of the information reported;
• few instances of reporting on weak performance; and
• weak links between the financial information, and the results of programs.

As you are aware, the Main Estimates are divided into three parts:

• Part I provides an overview of the government's spending for the new fiscal year and describes the relationship of the Estimates to the government's Expenditure Plan (as set out in the Budget).
• Part II directly supports the Appropriation Act by identifying the spending authorities (votes) and providing a detailed listing of the budgetary and statutory expenditures for all departments and agencies.
• Part III of the Estimates are split into two documents, departmental Reports on Plans and Priorities (RPPs) and Performance Reports (DPRs):
  • Reports on Plans and Priorities provide information on the plans and priorities of departments and agencies and how resources entrusted to them will contribute to the achievement of their strategic outcomes.
  • Departmental Performance Reports provide information on the results that programs have delivered over several years and on whether progress is being made in attaining performance targets, including strategic outcomes.

Standing committees can use the planning and performance information in RPPs and DPRs to

• examine the overall direction of public policy,
• assess the use of resources to achieve results, and
• suggest where priorities should be adjusted or where resources should be reallocated.

Powers available to standing committees

Standing committees have a number of powers available to them when examining the Estimates.

• They can call ministers and departmental officials to appear before the committees. Committees can question officials on technical, administrative issues related to the Estimates.
• They can issue reports on the Estimates and matters related to the management and operation of departments and agencies.
• They can suggest the reduction or rejection of a vote.

In March 2003, we provided parliamentarians with a report on Parliamentary Committee Review of the Estimates Documents. The intent was to assist committees to undertake review of Estimates documents by describing the Estimates process and making a number of suggestions, which committees might find useful. I understand that a copy of this report has been distributed to you.

With the Chair’s permission, we would like to take the Committee through this report, setting the context for reviewing Estimates documents, in particular, the Report on Plans and Priorities, and highlighting key suggestions. We have a deck to structure the discussion. During this presentation, if the Chair permits, we would encourage members to ask questions or raise points as we go along.

Madam Chair, thank you again for this opportunity to meet with your Committee.