Master Overview of the Committee

Standing Committee on Public Accounts (PACP)

Mandate of the Committee

When the Speaker tables a report by the Auditor General in the House of Commons, it is automatically referred to the Public Accounts Committee. The Committee selects the chapters of the report it wants to study and calls the Auditor General and senior public servants from the audited organizations to appear before it to respond to the Office of the Auditor General’s findings. The Committee also reviews the federal government’s consolidated financial statements – the Public Accounts of Canada – and examines financial and/or accounting shortcomings raised by the Auditor General. At the conclusion of a study, the Committee may present a report to the House of Commons that includes recommendations to the government for improvements in administrative and financial practices and controls of federal departments and agencies.

Government policy, and the extent to which policy objectives are achieved, are generally not examined by the Public Accounts Committee. Instead, the Committee focuses on government administration – the economy and efficiency of program delivery as well as the adherence to government policies, directives and standards. The Committee seeks to hold the government to account for effective public administration and due regard for public funds.

Pursuant to Standing Order 108(3) of the House of Commons, the mandate of the Standing Committee on Public Accounts is to review and report on:

  • The Public Accounts of Canada;
  • All reports of the Auditor General of Canada;
  • The Office of the Auditor General’s Departmental Plan and Departmental Results Report; and,
  • Any other matter that the House of Commons shall, from time to time, refer to the Committee.

The Committee also reviews:

  • The federal government’s consolidated financial statements;
  • The Public Accounts of Canada;
  • Makes recommendations to the government for improvements in spending practices;
  • Considers the Estimates of the Office of the Auditor General.

Other Responsibilities:

  • The economy, efficiency and effectiveness of government administration;
  • The quality of administrative practices in the delivery of federal programs; and,
  • Government’s accountability to Parliament with regard to federal spending. 
 

Committee Members

NAME & ROLE

PARTY

RIDING

PACP MEMBER SINCE

CHAIR

John Williamson

Conservative

New Brunswick Southwest

February 2022

VICE-CHAIR

Jean Yip

Liberal

Scarborough—Agincourt

January 2018

Nathalie Sinclair-Desgagné

Critic for Public Accounts; Pandemic Programs; Economic Development Agencies

Bloc Québécois

Terrbonne

December 2021

MEMBERS

Garnett Genuis

Critic for International Development

Conservative

Sherwood Park—Fort Saskatchewan

October 2022

Michael Kram

Conservative

Regina—Wascana

October 2022

Kelly McCauley

Conservative

Edmonton West

October 2022

Blake Desjarlais

Critic for TBS; Diversity and Inclusion; Youth; Sport and PSE

New Democratic Party

Edmonton Greisbach

December 2021

Valerie Bradford

Liberal

Kitchener South – Hespeler

December 2021

Han Dong

Liberal

Don Valley North

December 2021

Peter Fragiskatos

Parliamentary Secretary National Revenue

Liberal

London North Centre

December 2021

Brenda Shanahan

Liberal

Châteauguay—Lacolle

December 2021; and Jan 2016 – Jan 2018

Rounds for Questions and Answers (Order is subject to change if there is an agreement amongst parties, timing outlined below is for both the question and the response from the witness)

First Round

  • CPC (6 minutes)
  • LPC (6 minutes)
  • BQ (6 minutes)
  • NDP (6 minutes)

Second and subsequent rounds

  • CPC (5 minutes)
  • LPC (5 minutes)
  • BQ (2.5 minutes)
  • NDP (2.5 minutes)
  • CPC (5 minutes)
  • LPC (5 minutes)

TBS-Related PACP Activities – 44th Parliament

  • Briefing from the Canada Audit and Accountability Foundation
  • Introductory briefings from the Auditor General; Comptroller General of Canada; others.
  • Public Accounts of Canada
  • Reports of the Auditor General of Canada
  • Main Estimates 2022-23 (OAG)
  • Greening Government Strategy (Secretary of the Treasury Board)

Interest in TBS Portfolio

Conservative Party of Canada (CPC)

  • Spending Oversight and Accountability
    • Conservative MPs consider the government is spending too much, and without proper oversight and accountability. MP Jeremy Patzer criticized the fact that “there is always so much spending and it is impossible to keep track of it all”.
    • MPs Kelly McCauley and Pat Kelly (not committee members) have criticized the way the government produced the Public Accounts, suggesting that the audited Public Accounts were re-opened for political gain; showed concerns that the late tabling made it impossible to hold the government accountable for “out of control spending”.
      • December 8, Committee of the Whole – Supplementary Estimates (B) 2021-22; December 10, Question Period; February 3, Debate on Bill C-8; March 1, OGGO – Supplementary Estimates (C) 2021-22
  • Public Service and Public Servants
    • MP Philip Lawrence (no more a committee member) claims that he is frustrated by the fact that when he was a member of PACP, the studies have always focused on the same topic ands reports that do not necessarily get implemented. He wants to focus more on improving the performance of the public sector.
      • May 5, PACP – Main Estimates 2022-23 (OAG)
  • Environment and Greening Government
    • MP Philip Lawrence (no more a committee member) believes that investments in many sectors of government need to be made, specifically about data management and climate change resilience. He mentioned that he would like more information on what the government is doing on that front.

Bloc Québécois (BQ)

  • Spending Oversight and Accountability
    • MP Sinclair-Desgagné suggested that the President of the Treasury Board is happy that workers from the Office of the Auditor General are on strike because it means they are no longer able to produce reports that “embarrass the government” and that they can no longer ensure accountability.  
    • MP Sinclair-Desgagné showed concerns that Crown corporations make it impossible to correctly track government spending. With Crown corporations, “it is impossible to know how much money is being handed over”. She believes that the current situation is unacceptable.
      • May 9, Debate on Budget 2022
  • Public Service and Public Servants
    • MP Sinclair-Desgagné showed support for employees working at the Office of the Auditor General that are on strike, saying they deserve better pay equity.
  • Environment and Greening Government
    • MP Sinclair-Desgagné criticizes the fact that, regarding greening government, Crown corporations are held to lower environmental standards. More notably, she criticized some of the Public Sector Pension Investment Board’s environmental practices.
    • MP Sinclair-Desgagné believes Government funding should be cut off to sectors where positive environmental results are lacking, such as the oil sector

New Democratic Party (NDP)

  • Public Service and Public Servants
    • MP Blake Desjarlais criticized the Pheonix Pay System, saying that the Treasury Board not consulting with public servants resulted in a direct impact on workers. He claims that years later, the Government continues to fail with Phoenix.
    • May 3, PACP – Meeting #17
  • Environment and Greening Government
    • MP Desjarlais often criticizes the lack of “real climate action” by the Government. He believes the government should be held accountable on the lack of progress on that front. He believes climate actions should play an integral part in the action plans of Government departments.
    • Other NDP MPs, like Laurel Collins (not a committee member) showed concerns over the fact that when it comes to the greening government, Crown corporations are not required to report on their emissions.
      • May 3, ENVI – Meeting #15
  • Diversity and Inclusion
    • MP Desjarlais believes more work needs to be done in the public sector and with Crown corporations when it comes to ensuring diversity inclusion and equity. He believes stronger targets and indicators should be put in place so we can see the tangible results and progress.

Recent PACP Meeting Summaries (of relevance for appearance)

Meeting 17 – May 3, 2022

Public Accounts of Canada 2021 (Appearance by TBS officials)

Full transcript: Evidence – PACP (44-1) – No. 17

The Auditor General began the meeting with her opening remarks on the Public Accounts of Canada 2021 (PAC), and the process involved in auditing the accounts. She confirmed that the document met with her approval. She outlined why there was an amendment to the PAC, and the process that her office undertook to assess and complete the revision. The AG also review the exceptional spending related to the pandemic. She described the comments section of her review, and also touched on the state of affairs in the PS pay administration file, as well as the review of DND’s inventory control problems. Other issues mentioned included cybersecurity and data management.

Mr. Huppé provided the Committee an overview of the PAC, stressing the ‘clean’ audit the GC has received for the 23rd straight year. He highlighted the deficit numbers, and compared it favourably to initial projections. He reviewed why the PAC was re-opened last year, as well as the process of revision that led to the publishing delay beyond the norm, though still well within the statutory requirement. He reviewed the study of potential modernization of the Public Accounts, committing to work closely with parliamentarians and Canadians as the process advances.

The Committee posed a wide range of questions including a particularly sharp focus on the reopening of the PAC last fall (CPC); the gap in transparency of financial reporting between Crown Corporations and the rest of government (BQ); and the progress of the government on the Phoenix pay system problems (NDP). A full accounting of questions is included in the summary.

Follow-Ups

Request for an official opinion on the options available to achieve the objective of closing the gap in financial transparency between Crown Corporations and the rest of government, specifically in creating a requirement for the jurisdictional destination of Crown Corporation funding decisions to be publicly available. - Mme. Nathalie Sinclair-Desgagné (BQ)

Other Parliamentary Activities

43rd Parliament

Oversight of the Government of Canada Advertisings

  • The Secretary of the Treasury Board appeared at PACP with the OAG on February 23, 2021 to discuss Report 4, Oversight of Government of Canada Advertisings, of the 2019 Spring Reports of the Auditor General of Canada
  • In his opening remarks, Mr. Wallace indicated that TBS has addressed all six of the recommendations made in the report. He said TBS conducted an analysis and concluded that a dollar-based target remains the best indicator for risk. He also pointed out that the threshold for mandatory review has lowered from $500,000 to $250,000, reflecting changes in the industry and lower advertising costs associated with digital advertising. He said this approach is designed to capture at least 80 percent of government’s annual advertising budget. He noted TBS adopted a new evaluation form for Ad Standards to better document their findings, as well as a two-stage review process – once in the early stages and again before the product is published. He outlined that in Fall 2019, a panel of TBS and PSPC officials began assessing a sample of Ad Standards’ reviews each quarter, and found they were reviewing the criteria consistently. Finally, in 2020, a pilot project was started to review public complaints, and Canadians can submit complaints, triggering a review, which will be posted on Canada.ca.
  • The BQ’s questions focused on whether reviews of advertising ensured consistency with the Official Languages Act, and whether the decision to lower the advertising spending threshold to trigger an automatic external review was lowered too slowly, given the rise of lower-cost digital advertising.
  • The NDP’s questioning centered around how reviews examined advertising containing ethnic and Indigenous languages, and whether standards were applied consistently across campaigns and departments. Questions were also asked whether contracts could be artificially split to avoid the threshold.
  • Members asked several questions about how the public complaints process works. In particular, CPC members were suspicious that the reason zero complaints were received was more because Canadians did not know about process, not that they did not have any complaints to register. Members also asked about the efficacy and impartiality of Ad Standards, an external not-for-profit organization, in ensuring advertising was non-partisan as well as and how advertising campaigns below $250,000 were reviewed to ensure compliance.
  • TBS recently responded with a follow-up letter, however PACP has not come back on it.

Public Service Culture

  • The Secretary of the Treasury Board appeared, along with PCO, at PACP on March 9, 2021 for a briefing about public service culture.
  • Ms. Sherman (PCO) addressed public service culture as a whole in her opening remarks, highlighting the Beyond2020 initiative and the successes that have come from the program in becoming a more agile and inclusive public service. Ms. Sherman also emphasized the commitment to creating a more diverse and inclusive public service, including the call to action by the Clerk of the Privy Council in early 2021.
  • Mr. Wallace (TBS) stressed that the public service not only accepts the message from the Auditor General in the 2018 Spring Reports but that it is being embraced. Mr. Wallace highlighted 3 areas of progress: rule set in the policy area; greater oversight of the Chief Information Officer and the Comptroller General in accountability for projects in the public service; and reform of HR policies, including the ability for Deputy Ministers to be able to recover performance pay retroactively. The Secretary of the Treasury Board also underscored the work that is being done in terms of culture since Phoenix and stated that the government remains results-driven and progress is not being taken for granted.
  • The witnesses were well received by the committee and the overall exchanges between the members and witnesses were respectful. The members specified that while they had tough questions, the questions weren’t intended to be taken in a personal nature.
  • Questioning focused on how the public service’s accountability regime has improved; the future of the public service in terms of working from home and technology modernizations in better serving the public; the plans to avoid another Phoenix pay system failure; and concrete steps on how the government plans to address diversity and inclusion issues alongside the class action lawsuit.

Investing in Canada Plan

  • The Secretary of the Treasury Board appeared at PACP with the OAG on May 11, 2021 to discuss Report 9, Investing in Canada Plan, of the 2021 Reports of the Auditor General.
  • In her opening remarks, Auditor General Karen Hogan summarized the findings of her audit report on the Invest in Canada Plan:
    • Infrastructure Canada—as the lead department for the Plan—provided only a partial picture of progress toward the Investing in Canada Plan’s objectives and expected results.
    • The department was not reporting on legacy programs against expected results. These programs amounted to almost half of the Plan’s funding.
    • Funds were not being spent as quickly as planned. Each year, federal partner organizations moved planned spending to later years.
    • The key federal organizations could not demonstrate that the Investing in Canada Plan was on track to meet its expected results and objectives.
  • Given TBS’s role in providing guidance and support to departments on managing and reporting on initiatives, as well as horizontal initiatives, the Secretary appeared but was not asked any questions.
  • TBS was invited to re-appear on the Investing In Canada Plan for the 44th Parliament, at a later date.

44th Parliament

Greening Government Strategy (ENVI)

  • On April 28, 2022, Nick Xenos, Executive Director, Centre for Greening government, appeared at the Standing Committee on Environment and Sustainable Development (ENVI) with the Commissioner of the Environment and Sustainable Development and other Government officials concerning the Commissioner’s 2022 Reports, including : Report 2, Greening Government Strategy.
  • The objective of the audit involving the report on the Greening Government Strategy was partially to determine whether Treasury Board of Canada Secretariat led the Greening Government Strategy in a manner that supported progress in reducing the greenhouse gas emissions of the federal government.
  • The commissioner summarized his most recent reports tabled in the House on April 26.  He noted that carbon pricing is essential to meeting our climate goals but ECCC did not address shortcomings such as requirements for large emitters.  He informed the committee that when it comes to a just transition for workers the government was slow and is not prepared to provide assistance to workers.  They have no concreate plan and need to ramp up their efforts.  On hydrogen, he commented that NRCan and ECCC endorsed the idea of hydrogen as a replacement for more carbon intensive.  Both departments overestimated their assumptions in their modeling and assessments. 
  • On greening of government strategy, TBS did well with leadership but should be further along in terms of calculating the amount of GHG reductions efforts were achieving.  With respect to the climate lens tool, it was weakened in later iterations and was unable to gather complete information on projects.
  • Due to officials having their cameras off, members asked most of their questions to the Commissioner as they were not aware that officials were on the line (virtual appearance). 
  • There were a lot of questions on related to the audit on carbon pricing but the vast majority were put to the Commissioner.  There was a lot of commentary around having large emitters pay more and having some provinces introduce something that is more stringent and more fair. Officials had an opportunity to explain how the ERP addresses some of the short comings the commissioners report mentioned in terms of modelling. 
  • Ms. Collins (NDP) showed concerns over the fact that when it comes to the greening government, Crown corporations are not required to report on their emissions. She believes this paint a false picture of the progress of the government on this topic.    

Bios of the Committee Members

John Williamson (New Brunswick Southwest)

Conservative

Chair

  • Elected as MP for New Brunswick Southwest in 2011, he was then defeated in 2015 and re-elected in 2019 & 2021.
  • Currently also serves as a Member of the Liaison Committee and Chair of the Subcommittee on Agenda and Procedure of the Standing Committee on Public Accounts
  • Previously served on many committees, including PACP for a brief time in 2013
  • Prior to his election, M. Williamson occupied different positions. He was an editorial writer for the National Post from 1998 to 2001, then joined the Canadian Taxpayers Federation until 2008. In 2009, he was hired by Stephen Harper as director of communications in the PMO.

Jean Yip (Scarborough - Agincourt)

Liberal

First Vice-Chair

  • Elected as MP for Scarborough—Agincourt in a by-election on December 11, 2017, and re-elected in 2019 & 2021.
  • Has served on Public Accounts (since 2018), as well as Government Operations and Canada-China committees in the past.
  • Vice-Chair of the Subcommittee on Agenda and Procedure of the Standing Committee on Public Accounts
  • Before her election, Ms. Yip was an insurance underwriter and constituency assistant.

Nathalie Sinclair-Desgagné (Terrebonne)

Bloc Québécois

Second Vice-Chair

  • Elected as MP for Terrebonne in the 2021 federal election.
  • BQ Critic for Public Accounts; Pandemic Programs; and Federal Economic Development Agencies.
  • Vice-Chair of the Subcommittee on Agenda and Procedure of the Standing Committee on Public Accounts
  • Worked at the European Investment Bank and at PWC London.
  • Return to Quebec in 2017 to pursue a career in the Quebec business world.

Garnett Genuis (Sherwood Park—Fort Saskatchewan)

Conservative

  • Elected as MP for Sherwood Park—Fort Saskatchewan in 2015, re-elected ion 2019 and 2021
  • Conservative Shadow Minister for International Development
  • Also serves on the Standing Committee on Foreign Affairs and International Development
  • Served on multiple standing committees in the past, including Citizenship and Immigration, Canada-China Relations and Scrutiny of Regulations
  • Prior to his election, Mr. Genuis was an assistant to former Prime Minister Stephen Harper and adviser on the staff of former minister Rona Ambrose.

Michael Kram (Regina—Wascana)

Conservative

  • Elected as MP for Regina—Wascana in 2019, and re-elected in 2021.
  • Served as Vice-Chair of the Standing Committee on Industry and Technology, as well as a Member of the standing committees on Transpart, Infrastration and Communities and International Trade.
  • Prior to his election, Mr. Kram worked for 20 years in the information technology sector, including a number of contract positions with the Department of National Defence.

 

Kelly McCauley (Edmonton West)

Conservative

  • Elected as the Member of Parliament in 2015 for Edmonton West, re-elected in 2019 and 2021
  • Also serves on the Standing Committee on Procedure and House Affairs as well as the Standing Committee on Government Operations and Estimates
  • Previously served on the COVID-19 Pandemic committee as well as the Subcomittee on Agenda and Procedure of OGGO in 2020
  • Before his election in 2015, Mr. McCauley was a hospitality executive specialized in managing hotels and convention centres
  • He has a graduate of BCIT in the Hospitality Management program
  • He has a history of advocacy for seniors and veterans

Blake Desjarlais (Edmonton Greisbach)

NDP

  • Elected as MP for Edmonton Greisbach in 2021.
  • NDP Critic for Treasury Board; Diversity and Inclusion; Youth; Sport; and Post-secondary Education.
  • Also a member of the Subcommittee on Agenda and Procedure of the Standing Committee on Public Accounts
  • First openly Two-Spirit person to be an MP, and Alberta’s only Indigenous Member of Parliament.

 

Valerie Bradford (Kitchener South – Hespeler)

Liberal

  • Elected as MP for Kitchener South – Hespeler in 2021.
  • Also sits on the Science and Research committee and the Subcommittee on Agenda and Procedure of the Standing Committee on Science and Research
  • Director of the Canada-Africa Association
  • Prior to her election, Ms. Bradford worked as an economic development professional for the City of Kitchener.

 

Han Dong (Don Valley North)

Liberal

  • Elected as MP for Don Valley North in 2019, and re-elected in 2021.
  • Also sits on the Industry and Technology committee.
  • Has served on the Ethics, and Human Resources committees in the past.
  • Co-Chair of the Canada-China Legislative Association
  • Prior to his election, Mr. Dong worked with Toronto-based high-tech company dedicated to building safer communities and served as the leader of the Chinatown Gateway Committee established by Mayor John Tory.

Peter Fragiskatos (London North Centre)

Liberal

Parliamentary Secretary to the Minister of National Revenue

  • Elected as MP for London North Centre in 2015, and re-elected in 2019 & 2021.
  • Serves as Parliamentary Secretary to the Minister of National Revenue.
  • Has served on the Finance, Canada-China, Human Resources, Public Safety, and Foreign Affairs committees in the past.
  • Served as a member of the National Security and Intelligence Committee of Parliamentarians (NSICOP).
  • Prior to his election, Mr. Fragiskatos was a political science professor at Huron University College and King’s University College, as well as a frequent media commentator on international issues.

Brenda Shanahan (Châteauguay—Lacolle)

Liberal

  • Elected as MP for Châteauguay—Lacolle in 2015, and re-elected in 2019 & 2021.
  • Caucus Chair of the Liberal Party
  • Has served on Public Accounts (2016-2018), as well as Ethics, Government Operations, and MAID committees in the past.
  • Has served as a member of the National Security and Intelligence Committee of Parliamentarians (NSICOP).
  • Prior to her election, Ms. Shanahan was a banker and social worker, who has also been involved in a number of organizations such as Amnesty International and the Canadian Federation of University Women.