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Improving legislative surveillance of provincial public expenditures: the performance of the Public Accounts Committees and Auditors General
Author(s) -
McInnes Simon
Publication year - 1977
Publication title -
canadian public administration
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.361
H-Index - 26
eISSN - 1754-7121
pISSN - 0008-4840
DOI - 10.1111/j.1754-7121.1977.tb01890.x
Subject(s) - treasury , audit , legislature , accounting , cabinet (room) , government (linguistics) , business , public administration , public sector , control (management) , political science , economics , management , law , engineering , mechanical engineering , linguistics , philosophy
. Public disquiet over rapidly rising government expenditures makes control of the public purse a matter of continuous concern. While studies have shown that control improvements are needed at the federal level, the provincial experience has been virtually ignored. This study hopes to fill this void, making several observations on the conjoint roles of the ten provincial Public Accounts Committees and provincial Auditors General. A study of the standing operating procedures of the committees, the role of the Auditors, their inter‐relationship, and other factors which affect the ability of the committees to do their job reveals the unevenness of provincial legislative audit surveillance. The rapid expansion in the areas of historic government responsibility and the increasing involvement by government in activities hitherto the responsibility of the private sector raise the crucial question as to whether management audits should be added to conventional financial auditing. The paper concludes that the major participants in the structures of provincial financial administration must ensure that the role of the committees and Auditors does not diminish in relation to those of cabinet and treasury, else the public image of responsible government may become tarnished. A number of reforms to the committees and Auditors may do much to restore the role of the legislatures in the years to come. The paper makes a number of recommendations to this end. Sommaire. L'inquiétude du public devant l'augmentation rapide des dépenses gouvernementales fait du contrǒle du Trésor public une question de preoccupation constante. Des études ont indiqué qu'il fallait améliorer les contrǒles au niveau fédéral, mais elles ont pratiquement laissé de cǒté l'expérience provinciale. Le but de cette étude est de remédier à cette carence en présentant diverses observations sur les roles conjoints des dix comités provinciaux des comptes publics et des auditeurs‐généraux provinciaux. Un examen des procedures d'opération en usage, du rǒle des auditeurs, de leurs