Public Accounts committee  I think it's probably a collective responsibility. I would argue that through the cabinet system we can provide more rigour in estimating the overall cost at the front end of a project; I think we can do a better job at that. I think the Treasury Board Secretariat can provide a b

Public Accounts committee  That's definitely the case. It's a very important system for us. I think we have now put in place a very effective project management system to ensure that we will achieve our objectives. We do think it's fundamental for a renewed expenditure management system. I couldn't agree w

Public Accounts committee  Some of the Commonwealth countries, Mr. Chair, have not been in a surplus situation as long as we have. In fact, we're one of the few G8 countries that have been in a surplus position--for us it's now eight years--so that comparison cannot necessarily be done with all the Commonw

Public Accounts committee  I think that's very dependent on the priorities set by the government. If the economy continues to run as it does and we're in a surplus situation and the government decides it wants to allocate most of its spending to new spending as opposed to debt relief or tax reduction, then

Public Accounts committee  David may be able to comment on Public Works or Canadian Heritage. In the case of Agriculture and Agri-Food, it often is the case that during the year special programs are developed to deal with drought or a farm income situation. As a result of that, they have used supplementa

Public Accounts committee  David, you can correct me if I'm wrong, but I also believe that in the case of Public Works and Government Services, with each new spending a certain allocation is provided to Public Works and Government Services to cover off accommodation. Every time there's a significant increa

Public Accounts committee  When it's fully implemented, it is one tool that will allow us to be able to gather this information on a much more timely basis, and we are able to collect this data right across the government. Clearly that's going to be important. It is a tool that'll allow us as well to asses

Public Accounts committee  I think it's the desire of all of us to have as much as we can in the main estimates, as opposed to using supplementary estimates as a tool. I think we explained the last time we were here why it's very difficult to do that. I would point out that governments can decide--and pa

Public Accounts committee  As I said, that would occur very rarely.

Public Accounts committee  As I think we talked about the last time we were here, we don't have any such record. As I said, it's very rare that this would happen. What is required by every department is that if they have a new spending proposal, they have to first and foremost come to the Treasury Board

Public Accounts committee  I can't do that. It is your claim that this is happening. What I am saying is that—

Public Accounts committee  On the point about going beyond their budget, so long as they are spending within their budget and within the votes that have been appropriated to them, and have made a decision that within those votes they will spend on this project versus another project, it's within the author

Public Accounts committee  For most supplementary estimates, we are generally made aware of what will be in them at the time of the tabling of the federal budget, because then we know that most of those items will not be getting into the main estimates. So for any new spending proposals articulated in tha

Public Accounts committee  Normally when these issues arise vis-à-vis appropriation versus appropriated accounting treatment, first and foremost I seek the advice of the Comptroller General, who often will have a discussion with the Auditor General in terms of overall accounting treatment. I'm not going to

Public Accounts committee  I'm not sure what doing it right means. Often accounting treatment and legal obligations through appropriations can result in a conflict, so in my view there's no simple answer to this. I know people are perhaps looking for one, but there's not. I think every case has to be look