Mr. Speaker, it is really a very interesting debate that is taking place this afternoon. I would like to commend my hon. colleague from Yorkton—Melville for the very explicit and detailed analysis that he has done and also the very specific examples that he used to illustrate and support his particular arguments. I appreciate that very much.
I would like to focus our attention a little more concisely, because information is such a big word. In fact it has come to the point today where to simply use the word information is almost ambiguous. We have to ask ourselves what kind of information it is that we want.
We are talking about audits. Audits have been divided by various groups into different kinds. There are internal audits, external audits, financial audits, performance audits and a variety of audits. What we are talking about, at least in part, has to do with financial audits. In fact I wish to speak about financial audits primarily.
These audits have to do with examining in an official capacity the financial statements and the financial records and accounts that are kept by government, that are kept by business and that are kept by individuals. The audit is a reflection, an accurate statement, an official statement of the expenditures that have been taking place in a particular government department. That is what we are talking about this afternoon.
The audit is the official examination of whether there is an accurate statement of the revenues that have been received and an accurate accounting and record of the expenditures that have taken place. However, the audit also follows the trail of the money: Where did it come from? Where is it going? What was the process used in spending the money? Was it spent according to the plan that was originally established? That has to do with the budget.
The audit compares where the money was supposed to come from, where the budget suggested that the revenues be collected, and where the money was supposed to be spent, and we have the official record of the estimates.
Invariably, every year there is a statement that is brought forward called the supplementary estimates. These are estimates that are added to the original budget. They change certain lines and they add certain amounts of money to certain lines so that the intentions of the original budget document can be met.
The budget is the guiding document. It is the policy document. In fact the budget is a piece of legislation. It has the force of law, it is the law and it must be observed. The audit is a very clear comparison of what the budget said should happen and what actually happened. It has to do with projects, with programs and with the intentions of government as to where our money should be spent.
There are two words that refer to the audit. One has to do with accountability, that is, to hold the government to account as to whether the money was spent the way it was supposed to have been, and also to give an account. To whom should that account be given? That account shall be given to the people whose money was spent. The money the government has is not its own. Whatever money the government has is money that has been collected from the taxpayers, either directly or indirectly. It is money that is held in trust. The whole concept of holding to account has to do with giving an account of how the money that was collected was spent. The government said it needed the money for these projects and programs. Did the government deliver the projects and programs? That is the first level of accountability.
The second level of accountability is, did the government spend as much as it said it would spend, less or more? If less was spent, why were the costs of the project underestimated? If more was spent, why? Was it inefficiency or were there other reasons? The government had better explain why it did not hit the mark set in the budget.
The budget also establishes responsibility. It says who shall get the money: the Minister of Human Resources Development, the Minister of National Revenue, the Minister of National Defence, the Minister of Natural Resources, the Minister of Industry, and so on. The budget clearly identifies who shall get the money and on which projects and programs it shall be spent. If the minister does not do that, he or she should be held to account. The responsibility is his or hers and no one else's.
The point has been made that the servants of government, the public employees, are doing an excellent job of managing public money. They had better, because it is the minister who holds them to account. If the minister does not hold them to account, then the minister is the one whom the audit should reveal and say “Mr. Minister, you are the one who had this account. This is your responsibility. Make sure that it is done according to the regulations and policies that have been set up to do the job”. That becomes the issue.
The budget clearly identifies not only what money should be spent, how much should be spent, where it should be spent, but who is to be held to account, who is responsible for the expenditure of that money.
Then we have to look at the honesty, the integrity, the openness and the freedom of the people to do what the government said they should do, in trust for the people, in the name of the people. When the Minister of National Defence spends money, he spends it in the name of the people. The people trust that minister to spend the money in such a way that their security and the security of the nation will be looked after. If it is not, then the minister is held to account, and the Prime Minister is held to account for all of the ministers in his cabinet.
What is meant by honesty? It means that the government and the minister have to be able to say “This is the financial statement. These are the revenues that we received. This is how they were spent. This is an honest statement of what happened”. There are not two sets of books. There is one set of books. That is honesty.
Then there is integrity. Integrity is very interesting because the minister recognizes that it is his or her responsibility and that he or she is accountable. The responsibility cannot be pushed off by saying “I have delegated this to my deputy. Therefore, I am not responsible, it is the deputy's responsibility”. If the minister is a person of integrity the response would be “I am responsible”.
What about openness? “Sure, here are the books. Here is where I spent the money. Have a look and see whether it is not so”. They do not bother to white out columns so as not to show certain numbers. Why would they not want to let out this information? It is a cover-up of some kind. It is either the cover-up of a number on a sheet of paper or it is the cover-up of a decision that is represented by that number. In any event, any kind of whiteout, any kind of resistance to give information is a lack of openness. This is all part of responsibility. This is all part of integrity and honesty.
There is also something else, and that has to do with freedom. When it comes to the business of people giving to the government their money, which the government is to spend on their behalf, in trust, to do the kinds of things that the government said it would do in its budget, the people have the right to know. They should have the freedom to ask the minister and to ask the Prime Minister if the government spent their money the way it said it would. That openness has to be guaranteed.
It is not just openness for the sake of openness; it is openness in a timely fashion. If a department's books are opened five years later, it might be useful, but there would be a totally different set of circumstances. There has probably been an election and there may be a different government in power. Timeliness is absolutely critical.
We need to be very, very careful when we talk about these audits, that they are timely, that they are open, that they can hold people to account and determine clearly where the responsibility lies.
If that is the case, then we need to examine why it is that a corporation like the Canada Mortgage and Housing Corporation can request an extension because it needs to consult a third party. Whose money is this? Who made the decision? The Canada Mortgage and Housing Corporation made the decision. It had the money. It kept the books, but it now needs to consult a third party to see whether in fact it is an accurate statement. What is going on? Why does it have to consult a third party? The corporation is responsible. The minister is responsible. He should be open and he should be able to account.
The debate is very significant. It is very necessary and it is in the interests of the people who are listening. I am here to hold the government to account. The government should not be afraid. If it is making good decisions, the people will say “Yes, the government has managed my money well”.