ch 20

Question 1

describe the process of financial administration

Answer 1

o Process of financial administration
 President of the Treasury Board begins the process by bringing main estimates to the house of commons for the requested spending for each department
• Main estimates have government expense plan, main estimates, and departmental expenditure plan
 HOC committees report on all parts
• Can take time so there is an interim supply of money
 Full vote in HOC
 When estimate legislation is law it’s the appropriation act for the year
• Almost always passed how it is proposed
 Supplementary estimates during the year in case things change

Question 2

what is the role of the Treasury Board

Answer 2

o Departments are able to get the funds they want once the appropriation act passes
o Financial administration act gives authority to make regulations in financial management
o Main role is to ensure prudence and probity in government and uniformity in administration between departments
o Secretariat must pay more attention to tracking spending between departments since the sponsorship scandal

Question 3

what is the role of operating departments

Answer 3

o Actual operation of most large government programs
 Where bulk of expenditure takes place
o Pre-audit procedures to make sure things are in place before payments is approved
 Named so because they require approval from treasury board before being paid
o Internal audit group free access to deputy minister
 To provide deputy with objective information about the adequacy and effectiveness of the management framework that each department has established
o New position of chief audit executive to enhance this system after sponsorship

Question 4

what is the role of Department of Public Works and Government Services

Answer 4

o Provides accommodation, purchasing, and central accounting to all departments
o Central accountant for government of Canada
o Minister of this department is also Receiver General for Canada for receipting
o Consolidated Revenue Fund – cash account for all federal funding unaccounted for
o Responsible for year-end statements called Public Accounts
 Balance sheet source of info for researchers
o Prepare statements which must be scrutinized by independent agency

Question 5

what is the role of Auditor General

Answer 5

o Office of the Auditor General OAG is the Auditor General and 600 audit professionals
o Examination of spending
o Attest audit to make sure statements reflect actual financial position
o Compliance audit ensure legislation and regulations were applied in programs
 Records, authority, rules all accurate
o Broad other role of the AG is to report to Parliament when government as spent unwisely with comprehensive audits to check accountability and management of resources is effective
 Comprehensive audit can produce 3 reports
• Specific programs
• General government wide review
• Philosophical
 Controversial because of subjectivity, political nature, and overstepping
• It derives its credibility from objectivity of auditing
o Well protected position

Question 6

what is the role of Public Accountants Committee

Answer 6

o Committee of the HOC responsible for reviewing public accounts and AG reports
o Chair is opposition
o Functions like any committee recommendations based on AG reports to Parliament