Since the time of the 10th Report of the Standing Committee on
Public Accounts of the 38th Parliament (the "10th
Report"), the government has introduced the Federal Accountability Act (the
"Act") and Action Plan. The Bill was passed by the House of
Commons in June 2006, and is currently before the Senate Standing Committee on
Legal and Constitutional Affairs. The government recognizes the concerns
raised in the 10th Report and believes that this response addresses
those concerns regarding the management responsibilities of deputy ministers and
their accountability before committees of Parliament by designating heads of
departments and other federal government organizations as accounting officers.
The government is committed to working with the Committee on matters of
accountability and recognizes the dedication of all members of the Committee to
improve those issues.
Recommendation 1
That deputy ministers be designated accounting officers with responsibilities
similar to those held by accounting officers in the United Kingdom
The proposed Actdesignates deputy ministers and deputy heads of all
government departments and agencies as accounting officers for their respective
organizations, and as such accountable before the appropriate committee of
Parliament to answer questions related to their managerial responsibilities.
These responsibilities are set out in the Act and consist of the following:
- ensuring that resources are organized to deliver departmental objectives in compliance with
government policy and procedures;
- ensuring that there are effective systems of internal control;
- signing the departmental accounts; and
- performing other specific duties assigned by law or regulation in relation to the administration of
their department.
The scope of an accounting officer's responsibilities under the proposed Act
are substantially the same as those proposed in the 10th Report, and
likewise resemble those of accounting officers in the United Kingdom. At
the same time, they are consistent with the existing statutory responsibilities
of deputy ministers and deputy heads of agencies in the Government of Canada.
Deputy ministers continue to be responsible for regularity and propriety;
economy, efficiency and effectiveness; financial and management systems for
departmental programs and public property. This is also consistent with
the existing ministerial accountability for the overall management of
departments, as discussed in the response to Recommendation 2 below.
With regard to the specific recommendation that the personal responsibility
of accounting officers for negligence and wrongdoing not diminish over time,
under the Act the accounting officer for a government body is the current deputy
head of that body, who alone has the departmental support required to answer
questions before a parliamentary committee and to correct problems. In
matters of unlawful or improper conduct, responsibility is by its nature
personal and not dependent on the accounting officer remaining in his or her
position. Thus, to this extent, a former accounting officer will remain
responsible for his or her personal conduct.
This setting out of deputy ministerial management responsibilities in one
statute, together with the creation of a statutory obligation to appear before
parliamentary committees to answer questions regarding those responsibilities,
will support high standards of departmental management within the Government of
Canada in a number of ways. For example, it sends a strong message
concerning the importance of sound departmental management and clarifies the
role of deputy ministers in achieving it. Additionally, it ensures
that Parliament will have the information it requires to assess the way in which
all government departments and agencies are managed.
Recommendation 2
That as accounting officers, deputy ministers be held to
account for the performance of their duties and for their exercise of statutory
authorities before the House of Commons Standing Committee on Public Accounts.
Deputy ministers and other senior officials have long supported the
accountability of their ministers by appearing before parliamentary committees
to provide background information and answer technical or other factual
questions, including those pertaining to the management of their departments.
The proposed Act makes this responsibility of deputy ministers and deputy
heads of all government agencies to answer questions relating to their
management responsibilities a matter of law. As the legislation also makes
clear, this legal obligation is undertaken within the framework of ministerial
responsibility and accountability to Parliament. As set out in the Federal
Accountability Act, accounting officers are obligated to appear before the
appropriate Senate or House of Commons committee and answer questions put to
them by committee members in respect of the carrying out of the responsibilities
and the performance of duties referred to in the proposed Act, as set out under
Recommendation 1. But accounting officers are not accountable to
Parliament in the manner of ministers, in the sense of being politically
accountable and subject to its censure or its demands that specific courses of
action be taken. Neither would it be appropriate for accounting officers
to engage in broad policy discussions that could involve the defence or
criticism of either Government or Opposition policy. Ministers alone have
this relationship of political accountability to Parliament, which is a central
tenet of Canada's system of responsible government. Accordingly, the
fundamental accountability between a minister and Parliament and between a
minister and his or her deputy minister have not been altered but have been
reinforced and clarified in legislation.
Recommendation 3
That specified procedures be adhered to when deputy ministers (as accounting
officers) are in disagreement with their ministers regarding administration and
operation of their departments
With respect to potential disagreements between ministers and deputy
ministers in matters of departmental administration, the Federal
Accountability Act establishes, as part of the accounting officer mechanism,
a more systematic and effective means of addressing such disagreements.
Specifically, the proposed Act requires that, in the event that a minister
and deputy minister are unable to agree on the interpretation or application of
a Treasury Board policy, directive or standard:
- the deputy minister seek guidance in writing from the Secretary of the Treasury Board;
- if the matter remains unresolved, the minister refer the matter to the Treasury Board for a decision;
and
- a copy of the Treasury Board decision be shared with the Auditor General as a confidence of the
Queen's Privy Council for Canada.
As is currently the approach, all other matters of disagreement would be
raised with the Clerk of the Privy Council.
The government believes that this approach will achieve the objectives of the
Committee's Report. At the same time, recognizing the importance of the
minister-deputy minister relationship, it will not merely document the
disagreement for the purposes of assigning blame after the fact. Rather,
it will facilitate the prevention and authoritative resolution of disagreements,
and will contribute to the consistent application of government management
policies, within the framework of ministerial responsibility. Providing
the decision to the Auditor General will also assist the Auditor General in the
conduct of his or her work, for example by helping him or her to assess the
nature and appropriateness of transactions within government departments.
Recommendation 4
That the government endeavour to retain deputy ministers in their
positions for periods of at least three years; however their responsibilities
are in no way diminished should their tenure be less than the recommended three
years
The appointment of deputy ministers is based on the operational and policy
needs of the government. Stability and continuity are very important, but
flexibility is also necessary to ensure these needs can be met.
The government is confident that the measures proposed in the Federal
Accountability Act and Action Plan, once implemented will strengthen
accountability and ensure that all government officials, from ministers and
deputy ministers to employees are aware of their responsibilities.
|