Treasury Board of Canada Secretariat
www.tbs-sct.gc.ca
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Documents and Links
This page contains links to tools, studies and reports, and policies and guidelines related to accountability. In addition, there are selected links to websites and resources from other jurisdictions (provincial and international) and to national and international organizations.
Tools
The TBS Management Accountability Framework (MAF) works to increase accountability to Parliament and to assist government organizations frame the means by which they improve and report on management practices.
The Strategic Outcomes Database contains departmental and agency strategic outcomes and Crown corporation mandates which represent the difference these organizations want to make for Canadians through their programs and initiatives
The Audit and Evaluation Database contains highlights and/or Internet references for completed audits, evaluations and similar studies
The Horizontal Results Database provides an electronic gateway to expenditure and performance information on the Government of Canada's significant horizontal initiatives
The Managing for Results Self Assessment Tool provides departments and agencies with practical guidance on key elements of managing for results
The Results-based Management Lexicon is a comprehensive list of terms and concepts used in results-based management
Studies and ReportsBelow are key Government and Parliamentary studies and reports that chart the recent evolution of reporting and accountability in Canada
History of Improved Reporting to Parliament Phase 1 (1997)
The Evaluation of the Improved Reporting to Parliament Project prepared by the Parliamentary Working Group
Modernizing Accountability Practices in the Public Sector – a 1998 discussion draft paper by the Office of the Auditor General and the Treasury Board Secretariat.
The Business of Supply: Completing the Circle of Control - a 1998 report by the Standing Committee on Procedure and House Affairs, it is a comprehensive review of the business of supply, with particular attention to the reform of the Estimates and the processes and mechanisms by which the House and its committees may consider and dispose of them.
Government response to The Business of Supply: Completing the Circle of Control (1999)
Improved Reporting to Parliament Phase 2: Moving Forward (2000) Thirty-seventh Report of the Standing Committee on Procedure and House Affairs – review and recommendations on proposals relating to Treasury Board Secretariat's initiative on Improved Reporting to Parliament Project – Phase 2
Results for Canadians: A Management Framework for the Government of Canada (2000) - a framework for management in the Government of Canada and an agenda for change in the way that departments and agencies managed and delivered their programs and services.
Managing for Results (2000) – an annual report to Parliament on government performance measurement, reporting and results-based management, the predecessor to Canada's Performance
Linking Resources to Results (2002) – an inter-jurisdictional research study to identify potential approaches, innovations, and good practices related to linking resources to results.
Meaningful Scrutiny: Practical Improvements to the Estimates Process – a report of the Standing Committee on Government Operations and Estimates.
Performance Management: Linking Results to Public Debate (Public Policy Forum) - a synthesis of three roundtable discussions to examine ways of improving performance reporting in the federal government.
Modernizing Government Accountability: A Framework for Reform (2005) – this document by Peter Aucoin and Mark Jarvis outlines the basic architecture of accountability in the Canadian system of governance and public administration
Accountability. Closing the Loop – an article by Ron Huntington and Claude-André Lachance that examined how the House of Commons scrutinized proposed and actual spending, with suggestions on improvements to the system.
Policies and Guidelines
Management, Resources and Results Structure (MRRS) Information Page – links to the MRRS policy, background documents and communications.
Evaluation Policy Renewal – information and resources on the renewal the TBS Policy on Evaluation.
Transfer Payments Policy – a direct link to the policy. The purpose of this policy is to ensure sound management of, control over and accountability for transfer payments.
The Results-based Management and Accountability Framework (RMAF) Guideline outlines a clear set of expectations on what should be included in an RMAF, the level of detail required, and the review and approval process.
Active Monitoring Policy – a direct link to the policy. The purpose of this policy is to define an effective regime to actively monitor the state of management practices and controls throughout government
Interesting Links
The Treasury Board of Canada Secretariat (TBS) is not responsible for the accuracy, reliability or currency of information offered by linking to sources outside of the Government of Canada (gc.ca domain). Users should consult with those sources should they wish to validate the information those sites provide.
Government of Canada
Department of Finance – Canada
Office of the Auditor General of Canada
International
United Kingdom Parliament Homepage
Her Majesty's Treasury Homepage
United States Congressional Budget Office
United States Office of Management and Budget
Australia Department of Finance and Administration
Government of France – Forum de la performance
France – Ministère de l'Économie, des finances et de l'industrie
Provincial and Territorial
Government of British Columbia, Ministry of Finance
Government of Alberta, Ministry of Finance
Government of Alberta – Government Accountability website
Government of Saskatchewan, Ministry of Finance
Government of Saskatchewan's Accountability Framework
Government of Manitoba, Ministry of Finance
Government of Ontario, Ministry of Finance
Nova Scotia, Department of Finance
Nova Scotia Treasury and Policy Board
New Brunswick, Department of Finance
Newfoundland, Department of Finance
Prince Edward Island, Provincial Treasury
Prince Edward Island Treasury Board
Yukon Fiscal Relations and Management Board Secretariat
Northwest Territories, Department of Finance
Nunavut, Department of Finance
International Organizations
Organisation for Economic Cooperation and DevelopmentUnited Nations Online Network in Public Administration and Fina nce
Associations, Institutes, Research Organizations
Planning and Performance Exchange - a Canada-based international centre of excellence for learning, sharing and developing expertise in performance and planning - including its measurement, implementation, public reporting and management.
Canadian Comprehensive Auditing Foundation – a research, education and capacity-building organization with a focus on public sector governance, management and accountability
Financial Management Institute of Canada – Good resource management in the public sector is the focus of this organization whose activities include research, educational programs, and networking.
Institute on Governance – an organization focussing on effective governance with activities including research and analysis, conferences and publications.
The Urban Institute – an American, non-partisan organization that conducts social, civic and economic research and analysis (national and international)
Public Performance Measurement and Reporting Network
Studies and Reports - Other Jurisdictions and Organizations
UK Government Paper on Accountability and Incentives for Joined-up Government
Florida Government Accountability Report
Northwest Territories – Third Party Agencies Accountability Framework
Northwest Territories – Results and Accountability Reports
Government of Alberta – Redefining Government Performance (1998) by K. Ogata and R. Goodkey
Making Results-Based State Government Work (2001) – a report by the Urban Institute and part of a larger project on governing for results and accountability.
Moving from Outputs to Outcomes: Practical Advice from Governments Around the World – a report based on a roundtable discussion sponsored by the World Bank and the IBM Center for the Business of Government
